OBOR: Oikonomia Borneo最新文献_第9页

SUMBER DAN PENGGUNAAN MODAL KERJA PADA CV. METRA SYAH DI SAMARINDA

OBOR: Oikonomia Borneo Pub Date : 2019-04-30 DOI: 10.24903/obor.v1i1.641

Nur Lita, Erni Setiawati, Mansyur

引用次数: 0

ANALISIS LAPORAN KEUANGAN DALAM MENILAI KINERJA PT. INDOFOOD CBP SUKSES MAKMUR TBK. 分析财务报告，评估PT. INDOFOOD CBP的性能，成功的TBK。

OBOR: Oikonomia Borneo Pub Date : 2019-04-30 DOI: 10.24903/obor.v1i1.644

Alfonsius Deri, Martinus Robert Hutauruk, Pantas Pangondian Pardede

引用次数: 0

PERANAN INTERNAL AUDIT DALAM PENGAWASAN PIUTANG USAHA PADA CU DAYA LESTARI KABUPATEN KUTAI BARAT

OBOR: Oikonomia Borneo Pub Date : 2019-04-30 DOI: 10.24903/obor.v1i1.628

Desna Reti, Martinus Robert Hutauruk, Umar Hi Salim

{"title":"PERANAN INTERNAL AUDIT DALAM PENGAWASAN PIUTANG USAHA PADA CU DAYA LESTARI KABUPATEN KUTAI BARAT","authors":"Desna Reti, Martinus Robert Hutauruk, Umar Hi Salim","doi":"10.24903/obor.v1i1.628","DOIUrl":"https://doi.org/10.24903/obor.v1i1.628","url":null,"abstract":"The formulation of the problem in this study would like to compare the role of internal audit in the control of trade receivables in the Credit Union Daya Lestari in West Kutai barat with Credit SOP (Standard Operating Procedure)? This study aims to determine the role of internal audit in the supervision of trade receivables at CU Daya Lestari West Kutai barat. The benefits of this research as information material for CU Daya Lestari in the role of internal audit Internal audit is an examination carried out by the company's internal parts of the company's financial statements and accounting records. \u0000SOP (Standard Operating Procedure) is a guideline or reference in work that is in accordance with the functions and financial requirements in accordance with work procedures, work procedures and work systems that apply in the company. This research method uses a comparative analysis method that is comparing between Supervision of credit or credit or loans according to the SOP (Standard Operating Procedures) in the Credit Union with the conditions that occur in the Credit Union Daya Lestari West Kutai barat. From the results of the analysis, it was learned that the Daya Lestari Kutai Barat Credit Union conducts credit supervision or lending in accordance with the SOP (Standard Operating Procedure) of the Daya Lestari Credit Union. This can be seen from the election table which shows everything is done in accordance with the existing SOP. \u0000keywords: internal audit, supervision, accounts receivable, lending, SOP Credit union.","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131434387","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

PROSEDUR AUDIT UMUM ATAS ASET TETAP RUMAH SAKIT UMUM DAERAH I.A MOEIS SAMARINDA

OBOR: Oikonomia Borneo Pub Date : 2019-04-30 DOI: 10.24903/obor.v1i1.566

Zsa zsa Frinovisar Utami, Martinus Robert Hutauruk, Umar Hi Salim

引用次数: 0

ANALISIS PENERAPAN METODE PENYUSUTAN ASET TETAP PADA CV MITRA SAHABAT SAMARINDA 资产折旧方法的应用分析仍在萨林达最好的朋友的简历中

OBOR: Oikonomia Borneo Pub Date : 2019-04-30 DOI: 10.24903/obor.v1i1.622

Tiya Furdawati, Martinus Robert Hutauruk, Mansyur

{"title":"ANALISIS PENERAPAN METODE PENYUSUTAN ASET TETAP PADA CV MITRA SAHABAT SAMARINDA","authors":"Tiya Furdawati, Martinus Robert Hutauruk, Mansyur","doi":"10.24903/obor.v1i1.622","DOIUrl":"https://doi.org/10.24903/obor.v1i1.622","url":null,"abstract":"The purpose of this study was to determine the implementation of depreciation by CV. Mitra Sahabat Samarinda complies with SFAS 16. From the analysis results for the acquisition price at Cv. Mitra Sahabat and PSAK16 are appropriate or there is no difference. and For the measurement of Cv Mitra Sahabat in accordance with PSAK 16 where the determination of the acquisition cost of fixed assets recorded by Cv. Mitra Sahabat is the accumulation of the entire purchase price plus the costs incurred for the purchase of the fixed assets. For recognition of Cv. Mitra Sahabat is in accordance with PSAK 16, in which the company applies a policy of charging fees in the period in which they are incurred for repairs issued so that the assets remain in good condition. For the reduction of Cv Mitra Sahabat will be adjusted to PSAK 16. And for the presentation of Cv Mitra Sahabat is not in accordance with PSAK 16 because for the presentation of each type of fixed assets such as land, buildings, office inventory and vehicles are not in accordance with PSAK 16 because the fixed assets presented by the company becomes one, namely a Fixed Asset account. \u0000Keywords: Fixed Assets, SFAS 16, Depreciation Method.","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116752459","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

IMPLIKASI PENERAPAN DIGITAL MARKETING TERHADAP VOLUME PENJUALAN INDUSTRI RUMAHAN KRIPIK PISANG EDOQU KHAS BUKUAN PALARAN 香蕉世外市场的数字营销应用对销售数量的影响是一种图书销售

OBOR: Oikonomia Borneo Pub Date : 2019-04-30 DOI: 10.24903/obor.v1i1.553

Dahlia Natalia, Erni Setiawati, Devy Putri Milanda

{"title":"IMPLIKASI PENERAPAN DIGITAL MARKETING TERHADAP VOLUME PENJUALAN INDUSTRI RUMAHAN KRIPIK PISANG EDOQU KHAS BUKUAN PALARAN","authors":"Dahlia Natalia, Erni Setiawati, Devy Putri Milanda","doi":"10.24903/obor.v1i1.553","DOIUrl":"https://doi.org/10.24903/obor.v1i1.553","url":null,"abstract":"Penelitian ini bertujuan adalah untuk mengetahui bagaimana implikasi sosial media dan manajemen hubungan konsumen terhadap volume penjualan pada industri rumahan keripik pisang EDOQU khas Bukuan Palaran. Adapun penelitian ini merupakan penelitian dengan menggunakanmetodepenelitian deskriptif kuantitatif, Sumber data yang digunakan dalam penelitian ini adalah dengan teknik pengumpulan data berupa kuesioner. Sampel dalam penelitian ini berjumlah 351 responden dengan menggunakan rumus Slovin. Metode statistik yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dengan menggunakan alat bantu SPSS versi 23. Hasil dari penelitian ini menunjukkan secara parsial variabel social media (X1) berimplikasi dan signifikan terhadap volume penjualan pada industri rumahan keripik pisang EDOQU khas Bukuan Palaran.dan variabel manajemen hubungan konsumen (X2) berimplikasi dan signifikan terhadap volume penjualan (Y). Secara simultan sosial media dan manajemen hubungan konsumen berimplikasi signifikan terhadap volume penjualan pada industri rumahan keripik pisang EDOQU khas Bukuan Palaran.Nilai Adjused R Square adalah sebesar 0,672 yang berarti semua variabel independen dapat menjelaskan sebesar 67,2% terhadap variabel dependen, sementara sisanya 32.8% dapat dijelaskan oleh factor lainnya yang tidak di uji dalam penelitian ini. \u0000Kata Kunci : sosial media, manajemen hubungan konsumen,volume penjualan.","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131157630","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

ANALISIS PROFITABILITAS PADA PT. NIPPON INDOSARI CORPINDO TBK PERIODE TAHUN 2015-2017 2017 -2017年间，PT. NIPPON INDOSARI CORPINDO TBK期的盈利分析

OBOR: Oikonomia Borneo Pub Date : 2019-04-30 DOI: 10.24903/obor.v1i1.614

Maisyarah Maisyarah, Erni Setiawati, Pantas P. Pardede

{"title":"ANALISIS PROFITABILITAS PADA PT. NIPPON INDOSARI CORPINDO TBK PERIODE TAHUN 2015-2017","authors":"Maisyarah Maisyarah, Erni Setiawati, Pantas P. Pardede","doi":"10.24903/obor.v1i1.614","DOIUrl":"https://doi.org/10.24903/obor.v1i1.614","url":null,"abstract":"This study aims to determine the financial profit of a company PT. Nippon Indosari Corpindo Tbk Period 2015-2017 by comparing the average industry of similar companies.The results of the analysis, note that PT. Nippon Indosari Corpindo Tbk seen from the Gross Profit Margin ratio is above the industry average of similar companies which illustrates that PT. Nippon Indosari Corpindo Tbk is better than the industry average of similar companies, the net profit margin ratio in the 2015 period is above the industry average of similar companies, but the period 2016-2017 is below the industry average of similar companies. While the Return on Investment ratio at PT. Nippon Indosari Corpindo Tbk is below the industry average value of similar companies which illustrates that PT. Nippon Indosari Corpindo is inefficient in the ratio of Return on investment, the ratio of Return on Equity for the period of 2015 is above the average industry of similar companies, but the period 2016-2017 PT. Nippon Indosari Corpindo Tbk is below the industry average of similar companies. \u0000Keywords: Financial Management, Financial Statements, Financial Ratios, Profitability, Gross Profit Margin (GPM), Net Profit Margin (NPM), Return On Investment (ROI), Return On Equity (ROE), Industry Ratios.","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134613276","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

ANALISIS RASIO PROFITABILITAS DAN RASIO AKTIVITAS SEBAGAI DASAR KINERJA KEUANGAN PADA PT. ADIRA DINAMIKA MULTI FINaNCE Tbk 分析利润率和活动比率，作为PT. ADIRA多财务动力Tbk的财务绩效基础

OBOR: Oikonomia Borneo Pub Date : 2019-04-30 DOI: 10.24903/obor.v1i1.640

Riska Ayu Saputri, Erni Setiawati, Mansyur

引用次数: 0

ANALISIS PERSEDIAAN BAHAN BAKU KEDELAI DENGAN MENGGUNAKAN METODE ECONOMIC ORDER QUANTITY (EOQ) PADA UD. KARYA MANDIRI SAMARINDA 利用UD中的经济订单计算方法对大豆原料库存进行分析。萨马林达独立作品

OBOR: Oikonomia Borneo Pub Date : 2019-04-15 DOI: 10.24903/obor.v1i1.1816

Heri Surya

引用次数: 0

PENGARUH PROSES REKRUTMEN DAN SELEKSI TERHADAP KINERJA KARYAWAN PADA PT. ASTRA CREDIT COMPANIES (ACC) CABANG SAMARINDA 招聘和选拔过程对PT. ASTRA信用处(ACC)员工绩效的影响

OBOR: Oikonomia Borneo Pub Date : 2019-04-15 DOI: 10.24903/obor.v1i1.1819

Reni Oviana

{"title":"PENGARUH PROSES REKRUTMEN DAN SELEKSI TERHADAP KINERJA KARYAWAN PADA PT. ASTRA CREDIT COMPANIES (ACC) CABANG SAMARINDA","authors":"Reni Oviana","doi":"10.24903/obor.v1i1.1819","DOIUrl":"https://doi.org/10.24903/obor.v1i1.1819","url":null,"abstract":"The purpose of this study was to determine the effect of the recruitment and selection process on the performance of employees of PT. Astra Credit Companies Samarinda Branch AR Management Division and Knowing which variables are dominant and affect the performance of employees of PT. Astra Credit Companies Samarinda Branch AR Management Division. This research method is descriptive and associative with a quantitative approach using Multiple Linear Regression analysis tools, Coefficient of Determination Analysis and Hypothesis Testing (F Test and T Test), with the help of SPSS version 22 program to determine the effect of each variable. The results of statistical tests, the results of the F-test calculations that Fcount 10,673 > Ftable 3.42 with a sig value of 0.001 <0.05, it can be said that recruitment and selection have a positive and significant effect on employee performance. And based on the T-test, the recruitment variable obtained a tcount of 2.821 > 2.068, with a sig of 0.010 <0.05, it can be said that recruitment has a positive and significant effect on employee performance. As for the selection variable, the ttable value is 2.068, the tcount value is 1.320 < ttable 2.068, with this the sig value is 0.200> 0.05, it can be said that the selection has no positive and significant effect on employee performance.","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"94 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126084690","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0