Jurnal Ekonomi & Manajemen Indonesia最新文献

{"title":"Analisis Penentuan Harga Jual Cermin Alumunium Dengan Menggunakan Metode Cost-Plus Pricing Pada Toko Kaca Mulia Berkah Di Tenggarong","authors":"Aji Desilia Anggareni","doi":"10.53640/jemi.v19i2.748","DOIUrl":"https://doi.org/10.53640/jemi.v19i2.748","url":null,"abstract":"Abstract:            The purpose of this thesis research is to find out and examine the selling prices of aluminum mirrors that have been determined by the owner all this time and the calculation of selling prices in accordance with accounting rules by the results of the researchers calculation. The problem in this thesis are that the owner of Mulia Berkah Glass Store has not counting and categorized the cost components that shape the selling prices and have not set or targeted the expected profit from the selling prices that has been valid all this time.            The conclusion are the selling prices of aluminum mirrors based on the calculation of researchers using the cost-plus pricing method with full costing approach and the variable costing approach for sizes 35 cm X 91 cm is Rp155.000,-, for sizes 45 cm X 91 cm is Rp172.000,-, for sizes 34 cm X 127 cm is Rp179.000,-, for sizes 35 cm X 127 cm is Rp181.000,-, and for sizes 48 cm X 127 cm is Rp205.000,-. With an expected profit is 1% of total assets with different mark-up percentages for each approach. The selling prices set by the owner has been lower compared to the selling prices calculated by researchers, this is because the owner of Mulia Berkah Glass Store only sets the selling prices based on market prices, where does not accounted and classified the cost components that shape the selling prices with overall and maximum, and have not set or targeted the expected profit from the selling prices. In outline, the selling prices set by the owner at this time is not the selling prices that profitable when compared to the selling prices a result of the researchers calculation. Keywords: Selling price, Cost-plus pricing","PeriodicalId":358148,"journal":{"name":"Jurnal Ekonomi & Manajemen Indonesia","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125506616","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}

{"title":"Pengaruh Jumlah Penduduk Dan Pertumbuhan Ekonomi Terhadap Penerimaan Retrubusi Pelayanan Kesehatan Kabupaten Berau","authors":"Agus Fitirah","doi":"10.53640/jemi.v19i2.693","DOIUrl":"https://doi.org/10.53640/jemi.v19i2.693","url":null,"abstract":"Abstract:This study aims to determine the population, the rate of economic growth and the amount of health service fees retribution and also to determine the effect of population and economic growth on the acceptance of health service charges. This study takes place at the District Health Office of Berau and the Central Bureau of Statistics of Berau District. The research method used is documentation study method which comes from financial report and other related documents from Berau District Health Office and Central Bureau of Statistics of Berau Regency. Proving The hypothesis of this study using the F test to test the level of significance of the influence of independent variables on the dependent variable simultaneously. The results obtained in this study is calculated F calculated by 61.34> from F table with a number of 6.94 using α = 5% so it can be concluded that the population and economic growth together have a significant effect on Acceptance of health service chargesKeywords: Population, Economic Growth, Health Service Levy.","PeriodicalId":358148,"journal":{"name":"Jurnal Ekonomi & Manajemen Indonesia","volume":"22 21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127345320","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}

{"title":"Analisis Faktor-Faktor Store Atmosphere Terhadap Impulse Buying Pada The Warong Distorsi Di Tenggarong","authors":"Juwita Andriani, Awang Yacoub Luthman, Ilham Ilham","doi":"10.53640/jemi.v19i2.692","DOIUrl":"https://doi.org/10.53640/jemi.v19i2.692","url":null,"abstract":"Abstract:The purpose of this study was to determine and analyze the influence of store atmosphere factors on impulse buying. The data used is primary data. This research method uses sampling aksidental. Samples were examined as many as 122 respondents. The number of independent variables studied were 4 namely exterior (exterior), general interior (inside), store layout (store layout), interior display (in store display), and with 1 dependent variable namely impulse buying (unexpected purchase) . In this study using an analytical tool, Factor Analysis. From the results of this study states that the first hypothesis in this study which states that \"Store Atmosphere Factors consisting of exterior, general interior, store layout and interior display simultaneously have a significant effect on impulse buying\" is accepted. This is confirmed by the results seen in the KMO and Bartlett's test tables obtained KMO and Bartlett's test numbers are 0.736 with a significant 0,000. Because the number is above 0.5 and far significant below 0.005 (0,000 <0,005), then the variables and samples that exist can actually be analyzed further. Paying attention to these results provides the basis that what underlies impulse buying at cafe The Warong Distorsi in Tenggarong through visitors' views through 4 factors: exterior, general interior, store layout, interior display has a simultaneous significant influence on impulse buying at Cafe The Warong Distorsi. Then the statement from the second hypothesis which stated that \"the most influential general interior of impulse buying at The Warong Distorsi Tenggarong\" was accepted. It is proven by the results of component matrix analysis that it can be known through 1 forming component and arranged in rank order, and it can be explained that the exterior factor has a correlation value of 0.789, the general interior gets a value of 0.845, the store layout is 0.826 and the interior display has a value of 0.695. From these results it can be seen that the general interior with the highest value is the most influential variable on impulse buying at The Warong Distorsi.Keywords : Store Atmosphere, Exterior, General Interior, Store Layout, Interior Display, Impulse Buying","PeriodicalId":358148,"journal":{"name":"Jurnal Ekonomi &amp; Manajemen Indonesia","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129176151","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}

{"title":"Analysis Impementation of PSAK 101 Presentation of Financial Statements of Financial Statements in Sharia at BMT Ummat Mandiri Balikpapan","authors":"Utamy Julianti, Mardatillah Mardatillah","doi":"10.53640/jemi.v19i2.687","DOIUrl":"https://doi.org/10.53640/jemi.v19i2.687","url":null,"abstract":"Nowdays, BMT not just finance entitas but growing as shariah finance entitas. Its mean BMT have more power to growing. Aspecially implementation accounting standars in sharia. In fact not many finance sharia institution using a PSAK. The purpose of this study was to determine wheater accounting standars play a role in the management of the financial statements BMT Ummat Mandiri Balikpapan.The study used a qualitative descriptive research. For data collection is done by techiques of documentation and interview techniques. The data used is BMT Ummat Mandiri Fincancial Statement consisting of balance sheet, income statement and cash flow statement with the 2011-2013. This study uses two variables consisting of PSAK 101 independent variables and the dependent variable is the financial statements. This study was done by analyzing the financial statements of the BMT Ummat Mandiri whether in accordance with PSAK 101 or not.The result of this study show the presentation of financial statements BMT Ummat Mandiri complete the take because it does not present all the components of the financial statements are in PSAK 101, but for the presentation of the balance sheet, income statement and cash flow statement presented in accordance with PSAK 101. Method of recording recognition of the financial statement have been prepared on BMT Ummat Mandiri accrual basic, for the calculation of income available for the result are presented using the cash basis.Keyword : BMT Ummat Mandiri, Implemetation PSAK 101, finance shariah","PeriodicalId":358148,"journal":{"name":"Jurnal Ekonomi &amp; Manajemen Indonesia","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129220650","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}

{"title":"Analisis Perputaran Kas, Piutang Dan Persediaan Pada Usaha Berlian Pak Suhaimi Di Tenggarong","authors":"Siti Ulfah, Yonathan Palinggi, Erwinsyah Erwinsyah","doi":"10.53640/jemi.v19i2.689","DOIUrl":"https://doi.org/10.53640/jemi.v19i2.689","url":null,"abstract":"Abstract:The purpose of this study was to determine and assess the level of cash turnover, accounts receivable and inventories in Pak Suhaimi's diamond business in Tenggarong for the period of 2016 - 2018.The average cash generated by Pak Suhaimi's Diamond Business in Tenggarong in 2016 was Rp. 23,777,050, in 2017 is Rp. 28,400,000 increased by Rp. 4,622,950 (19.4%) and average cash in 2018 amounting to Rp. 26,000,000 or decreased by Rp. 2,400,000 (8.4%). Cash turnover generated in 2016 amounted to 7.62, in 2017 decreased by 7.28 times and cash turnover in 2018 amounted to 6.63 times or decreased by 0.65 times. The cash turnover period generated in 2016 for 47 days, in 2017 is 49 days and the cash turnover period in 2018 is 54 days or 5 days longer.The average receivables generated at the Pak Suhaimi Diamond Business in Tenggarong in 2016 amounted to Rp. 23,830,000, in 2017 Rp. 36,805,000 or an increase of Rp. 12,975,000 (54.4%) and the average receivables in 2018 were Rp. 34,125,000 or decreased by Rp. 2,680,000 (7.2%) Receivables turnover generated in 2016 amounted to 7.60, in 2017 amounted to 5.61 times and accounts receivable turnover in 2018 was down by 5.05 times or decreased by 0.56 times. Receivables turnover period generated in 2016 for 47 days, in 2017 amounted to 64 days and receivables turnover in 2017 amounted to 71 days or 7 days later.The average inventory produced by Pak Suhaimi's Diamond Business in Tenggarong in 2016 was Rp. 26,000,000, in 2017 in the amount of Rp. 21,550,000 or down Rp. 4,450,000 (17.1%) and the average inventory in 2018 of Rp. 24,850,000 or increase to Rp. 3,300,000 (15.3%). Inventory turnover generated in 2016 amounted to 6.97, in 2017 amounted to 9.59 times and inventory turnover in 2018 amounted to 6.94 times or decreased by 2.65 times. Inventory turnover period generated in 2016 for 52 days, in 2017 amounted to 38 days and inventory turnover period in 2018 amounted to 52 days or no later than 14 daysBased on the analysis and discussion above, we can see that cash turnover, accounts receivable turnover and inventory turnover of Pak Suhaimi Diamond Business in Tenggarong in 2018 decreased when compared with the previous year 2017 and 2016. So that the proposed hypothesis was accepted because it was proven correctKeywords: Cash Turnover, Receivables, Inventory","PeriodicalId":358148,"journal":{"name":"Jurnal Ekonomi &amp; Manajemen Indonesia","volume":"26 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121879155","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}

{"title":"Cover JEMI Vol.19 No.2 Desember","authors":"Cover Jemi","doi":"10.53640/jemi.v19i2.702","DOIUrl":"https://doi.org/10.53640/jemi.v19i2.702","url":null,"abstract":"<jats:p>a</jats:p>","PeriodicalId":358148,"journal":{"name":"Jurnal Ekonomi &amp; Manajemen Indonesia","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134231413","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}

{"title":"Analisis Perbandingan Persepsi Tenaga Non PNS Mengenai Profesionalisme Pada Instansi BLUD Dan OPD Di Kutai Kartanegara (Studi Kasus Pada RSUD A.M Parikesit Dan Dinas Pekerjaan Umum)","authors":"Dayang Dessy Nurhayati, Awang Yacoub Luthman, Dedy Mulyadi","doi":"10.53640/jemi.v19i2.697","DOIUrl":"https://doi.org/10.53640/jemi.v19i2.697","url":null,"abstract":"Abstract:The purpose of this study was to find out whether there were differences in the professionalism of work of Non PNS employees at BLUD Institutions with OPD in Kutai Kartanegara. The data used is primary data. This research method uses incidental sampling. The sample studied was 86 respondents in BLUD and 52 respondents in OPD. The number of variables studied is 1 namely work professionalism with 5 indicators. In this study, the Independent Sample T-Test Test was analyzed by comparing the mean values of BLUDs and OPDs in Kutai Kartanegara. From the results of the study stated that the statement of the first hypothesis in this study which states \"that there are differences in the professionalism of the work of Non PNS employees in BLUD Institutions with OPD in Kutai Kartanegara\" accepted. This is reinforced by the results of the Independent Sample T-Test which obtained a tcount of 12.902 with a probability (Sig.) 0,000 which is also smaller than 0.05. Then the statement from the second hypothesis which states \"that the professionalism of the work of Non PNS employees at BLUD Agencies is higher than the OPD in Kutai Kartanegara\" is accepted. It is proven by the results of the comparison of the average value obtained by the mean value of the BLUD 23.2558, while the mean value on the OPD is smaller which is equal to 20.0192.Keywords: Work Professionalism","PeriodicalId":358148,"journal":{"name":"Jurnal Ekonomi &amp; Manajemen Indonesia","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114927996","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}

{"title":"Analisis Faktor-Faktor Yang Mempengaruhi Semangat Kerja Karyawan Pada PT. Arkananta Apta Pratista Kabupaten Penajam Paser Utara","authors":"Ari Sandriana","doi":"10.53640/jemi.v19i2.696","DOIUrl":"https://doi.org/10.53640/jemi.v19i2.696","url":null,"abstract":"Abstract:The purpose of this study is to know clearly about the effect of supervision on the discipline of employee staff RSUD Dr. Abdul Rivai District of Berau. This writing uses analysis tools that are Product Moment correlation coefficient, simple linear regression equation and hypothesis testing with Test r. Based on the results of the research can be seen that the simple linear regression equation about the influence of supervision on the discipline of employee staff RSUD Dr. Abdul Rivai Berau is Y = 26,94 + 0,61 X. The value of product moment correlation coefficient is 0,5287, so r> 0 (0,5287> 0) hence there is positive linear correlation between supervisory variable and discipline variable work. In this case the closeness of the relationship between the two variables can be interpreted as a fairly good correlation (on a scale of 0.400 to 1.599). The value of t arithmetic is 3.30 while the r value of the table is 0.361. So that th value greater than rt (3,30> 0,361), hence hypothesis proposed in this research accepted or proved that supervision have an effect on signifikan to work discipline employee of RSUD Dr. Abdul Rivai District of Berau.Keywords: Supervision, Work Disciplin","PeriodicalId":358148,"journal":{"name":"Jurnal Ekonomi &amp; Manajemen Indonesia","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129056223","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}

{"title":"Peran Komitmen Orgnisasi Sebagai Variabel Intervening Pengaruh Budaya Organisasi Terhadap Kinerja Pegawai","authors":"Joko Sabtohadi","doi":"10.53640/jemi.v19i2.695","DOIUrl":"https://doi.org/10.53640/jemi.v19i2.695","url":null,"abstract":"Abstract:This study aims to examine the direct and indirect effects of organizational culture on employee performance. This research is a quantitative study using primary data collected by survey techniques. The respondents of this study were 56 employees in the Regional Research and Development Agency of the Kutai Kartanegara. Data analysis using the Structural Equation Model based on Partial Least Square (SEM-PLS). The results showed that there was a significant direct effect of organizational culture on employee performance, organizational culture on organizational commitment, and organizational commitment on employee performance. The results also show that organizational commitment acts as a partial mediator of the organizational culture's relationship to employee performance. Keywords: Organizational Culture, Organizational Commitment, Employee Performance","PeriodicalId":358148,"journal":{"name":"Jurnal Ekonomi &amp; Manajemen Indonesia","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126592520","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}

{"title":"Analisis Selisih Biaya Produksi Pada UKM Krupuk Ikan Cita Rasa Di Kecamatan Talisayan","authors":"Andy Lisa Chomy","doi":"10.53640/jemi.v19i2.698","DOIUrl":"https://doi.org/10.53640/jemi.v19i2.698","url":null,"abstract":"Abstract :            The purpose of this research is to know the results of the analysis obtained from the difference between the standard costs of production with the actual costs of production and to know the cause. The usefulness of this research is can be used for information for business management to making process related to bending the costs of production or the efficiency the costs of production. Based on the data research in UKM Krupuk Ikan Cita Rasa acquired the profitable about Rp .11.464.006,-. The differenced was caused by volume and price materials changes. From the data above can be concluded that hypothesis can be accepted because of the analysis results of the difference between the standard cost it was greater than the factual cost proven by the cost production calculated gain Rp 11.464.006 , -. Keywords : Production Cost, UKM","PeriodicalId":358148,"journal":{"name":"Jurnal Ekonomi &amp; Manajemen Indonesia","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134019138","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}