{"title":"ANALISIS EFISIENSI PADA CV. ZAKIAH DI SAMARINDA","authors":"Henri Fauli","doi":"10.24903/je.v11i2.1726","DOIUrl":"https://doi.org/10.24903/je.v11i2.1726","url":null,"abstract":"This research is motivated by the company's desire to continue to develop its business by looking at the company's ability to procure goods or sales and generate profits or profits by analyzing the company's efficiency ratio seen from the balance sheet and income statement. The problem that is formulated is what causes an increase in inventory efficiency in 2020 compared to 2019. The hypothesis proposed is that it is suspected that sales caused an increase in inventory efficiency in 2020 compared to 2019. The analytical tool used is the efficiency ratio analysis method or activity ratio which includes the total assets turnover, fixed assets turnover, inventory turnover, receivable turnover, and net working capital turnover, in order to solve problems and efforts to answer the proposed hypothesis. \u0000Based on the results of the analysis that has been carried out, it can be concluded that the efficiency ratio consisting of Total Assets Turnover in 2019 rotated 7.18 times, increasing by 0.5 times its turnover in 2020 to 7.68 times. Likewise, Fixed Assets Turnover in 2019 rotated 33.8 times, increasing by 2.7 times in 2020 to 36.5 times. Receivable Turover in 2019 rotated 28.3 times, increasing by 1.6 times in 2020 to 29.9 times. Meanwhile, Inventory Turnover in 2019 rotated 913.8 times, increasing by 14.8 times in 2020 to 928.6 times its turnover. Sales made by the company also experienced an increase from 2019 to 2020, namely Rp. 80,576,014.00 in 2019 increased by Rp. 14,875,50,00 to Rp. 95,415,514.00 in 2020 and led to an increase in the company's inventory efficiency in 2020 compared to 2019 which was Rp. 1,112,750.00 in 2013 and Rp. 545,250.00 in 2019. The conclusion of this study is the efficiency ratio of CV. Zakiah in Samarinda for the period 2019 to 2020 has increased.","PeriodicalId":403314,"journal":{"name":"Jurnal Ekonomika : Manajemen, Akuntansi, dan Perbankan Syari'ah","volume":"91 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123599857","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 DISTRIBUSI DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIANPADA MARKETPLACE SHOPEE DI KABUPATEN KUTAI BARAT","authors":"Zulkifli, Reslianty Rachim","doi":"10.24903/je.v11i2.1729","DOIUrl":"https://doi.org/10.24903/je.v11i2.1729","url":null,"abstract":"This study aims to determine: the effect of distribution and promotion on the purchasing decision variables at the Shopee Indonesia Marketplace in West Kutai Regency. The sampling technique used the slovin formula with a sample of 100 respondents. The data collection technique uses an online questionnaire through the google form program, the data presented is data obtained from the results of respondents' answers which are processed using the SPSS version 20 calculation tool and analyze the value of multiple linear regression., Distribution, and Promotion. \u0000The results of this study indicate that the distribution variable has a significant positive effect, and promotion has a significant positive result and is the most dominant. Then in the F (simultaneous) test, the Fcount results are 59,246. while the results of Ftable in the distribution table with an error rate of 5% is 2.11, then Fcount>Ftable (59.246>2.11). This explains that the distribution and promotion variables simultaneously affect the purchase decision.","PeriodicalId":403314,"journal":{"name":"Jurnal Ekonomika : Manajemen, Akuntansi, dan Perbankan Syari'ah","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128199583","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 KINERJA KOPERASI MELALUI PEMERINGKATAN KOPERASI BERDASARKAN PERMENKOP NO. 21/PER/M.KUKM/IX/2015","authors":"Reslianty Rachim, Zulkifli","doi":"10.24903/je.v11i2.1728","DOIUrl":"https://doi.org/10.24903/je.v11i2.1728","url":null,"abstract":"Rating is one of the performance assessments of cooperatives. To find out the ranking of the all-round business cooperative of the noble servant of Kutai Kartanegara Regency in 2021 is the goal of this study. The assessment is based on PERMENKOP and SMEs of the Republic of Indonesia Number 21/Per/M.KUKM/IX/2015 concerning Cooperative Assessment. \u0000This research is an evaluation research. The types of data used in this study are qualitative and quantitative data, the data sources in this study are primary and secondary. The subjects of this study were administrators, supervisors, members of KSU ABDI LUHUR, Kutai Kartanegara Regency. The object of this research is the ranking of KSU Abdi Luhur. Data collection techniques using interview techniques, documentation and questionnaires. The assessment uses ranking as an Evaluation Model. This study shows that: From the institutional aspect 495, the business aspect 75, the financial aspect of the cooperative 25, the cooperative benefit aspect 40 and for the community 25 with a total assessment of 860 ABB predicate (Quality Enough)","PeriodicalId":403314,"journal":{"name":"Jurnal Ekonomika : Manajemen, Akuntansi, dan Perbankan Syari'ah","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121818366","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 PERSEPSI KONSUMEN GAYA HIDUP KUALITAS PRODUK TERHADAP WILLINGNESS TO PAY ( STUDI KASUS THE PREMIERE SAMARINDA)","authors":"Dian Irma Aprianti, Aris Ardianto","doi":"10.24903/je.v11i2.1568","DOIUrl":"https://doi.org/10.24903/je.v11i2.1568","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh variabel X terhadap Y dimana variabel X adala Persepsi Konsumen, Gaya Hidup dan Kualitas Produk Terhadap Willingness To Pay pada The Premiere Samarinda. Seperti kita ketahui bahwa The Premiere memiliki harga yang lebih tinggi dibandingkan Cinema 21 dan XX1 Reguler, namun para konsumen rela membayar lebih untuk dapat menonton di The Premiere. \u0000Metode yang digunakan yaitu uji pengaruh dengan model kuantitatif, data diambil melalui media quisioner dari responden berupa data primer yang diuji dengan uji reliabilitas dan validitas untuk tiap butir kuesioner melalaui skor data yang telah dijawab oleh responden. Jika butir -butir kuesioner telah dinyatakan reliabel dan valid maka dilanjutkan uji statistik untuk mengetahui pengaruh antar variable dependen dengan variable dependen. Beberapa uji dilakukan dalam penelitian ini diantaranya Uji Validitas, Relabilitas, Koefisien Korelasi ®, Deteriminasi Korelasi ®, dan Analisis regresi Linear berganda serta uji asumsi klasik \u0000Berdasarkan hasil uji lineritas didapat hasil bahwa X1 memiliki hubungan linear terhadap Y namun X2 dan X3 tidak memiliki linearitas terhadap Y sehingga dalam penelitian ini hanya X1 yang layak dijadikan variabel X","PeriodicalId":403314,"journal":{"name":"Jurnal Ekonomika : Manajemen, Akuntansi, dan Perbankan Syari'ah","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129932186","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 TREND PADA LAPORAN KEUANGAN PERUSAHAAN PROPERTI PERIODE 2016 – 2021","authors":"Sri Wahyuti, Herawati, Maria Tuping","doi":"10.24903/je.v11i2.1565","DOIUrl":"https://doi.org/10.24903/je.v11i2.1565","url":null,"abstract":"Dalam penelitian ini mempunyai tujuan untuk mengetahui kondisi perusahaan dalam usahanya melalui laporan keuangan pada perusahaan property periode 2016-2021 dengan menggunakan analisis trend yang digunakan untuk mengetahui tendensi nilai dari suatu perusahaan dengan menggunakan analisis trend persentase dengan tahun dasar yang digunakan 2016. Untuk meramalkan data di masa yang akan datang menggunakan analisis trend kuadrat terkecil dan dalam penelitian ini akan menggunakan analisis trend persentase dan kuadrat terkecil. Adapun laporan keuangan yang digunakan untuk melihat kecenderungan trend laporan keuangan baik dari daftar laporan posisi keuangan maupun laporan laba rugi. Untuk melihat kecenderungan keuangan ini maka laporan keuangan dikonversikan ke bentuk persentase dengan mengaitkan dengan pos penting. Dari hasil analisis dan pembahasan peneliti menyimpulkan bahwa dari dua perusahaan yang mewakili perusahaan property kecenderungannya naik dari tahun dasar yang digunakan walaupun ada penurunan tetapi tidak signifikan, sehingga dapat disimpulan perusahaan propeti masih tergolong perusahaan yang dapat mengelola perusahaannya dengan baik. \u0000Kata Kunci: Analisis Trend, Laporan Keuangan, perusahaan properti \u0000 ","PeriodicalId":403314,"journal":{"name":"Jurnal Ekonomika : Manajemen, Akuntansi, dan Perbankan Syari'ah","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116826091","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 TINGKATAN BRAND AWARNESS PADA PENYEDIA JASA LAYANAN OJEK ONLINE STUDI KASUS KOTA SAMARINDA","authors":"Novel Reonald, Hisyam Muhammad","doi":"10.24903/je.v11i2.1534","DOIUrl":"https://doi.org/10.24903/je.v11i2.1534","url":null,"abstract":"ABSTRAK \u0000 Penelitian ini berjudul analisis Brand Awarness dimana Brand awareness memiliki peran penting untuk membantu membedakan suatu produk dengan produk lainnya. Adapun penelitian bertujuan untuk mengukur tingkatan arti merek dimana di dalamnya terdapat Brand Recall, Brand Recognition, Top Of Mind Awarness, Brand Dominance adapun Objek Penelitian ini adalah penyedia Jasa Layanan Ojek Online yang beroperasi di wilayah Kota Samarinda. Diantara penyedian jasa layanan ojek online yang beroperasi di Samarinda yaitu Gojek, Grab, Maxim, Shopee, Kurir-Kuriran. \u0000Jenis penelitian ini adalah penelitian descriptive kualitatif dengan pengambilan data melalui kuisioner yang akan diberi kepada responden dengan Teknik pengambilan sampel purposive sampling yaitu responden pengguna jasa layanan ojek online. \u0000Berdasarkan hasil penelitian dengan variabel Brand Awarness, Brand Recognition, Top Of Mind awareness dan Brand Dominance didapat hasil bahwa Layanan Ojek Online Gojek lebih melekat di benak konsumen termasuk di dalamnya fitur layanan, dan promosi, sedangkan untuk kategori harga layanan ojek online Maxim memiliki peringkat no satu(1).","PeriodicalId":403314,"journal":{"name":"Jurnal Ekonomika : Manajemen, Akuntansi, dan Perbankan Syari'ah","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128836373","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 PERPINDAHAN JABATAN PEGAWAI PADA BPKP KALIMANTAN TIMUR","authors":"Yeni Yahdiani, F. Ningsih","doi":"10.24903/je.v11i2.1535","DOIUrl":"https://doi.org/10.24903/je.v11i2.1535","url":null,"abstract":"Tidak dapat dipungkiri bahwa sumber daya manusia adalah faktor utama dalam sebuah organisasi, karena unsur manusia di dalam sebuah organisasi merupakan nilai untuk keunggulan bersaing. Maka cara yang tepat untuk mendapatkan sumber daya manusia yang unggul salah satunya yaitu menempatkan orang yang tepat pada tempat yang tepat di waktu yang tepat. \u0000Tujuan dari penelitian ini adalah untuk mengetahui sejauh mana penerapan perpindahan jabatan pada pegawai BPKB Kalimantan Timur dengan menggunakan analisis deskripstive kualitatif dengan metode observasi data primer dan sekunder. \u0000Berdasarkan hasil wawancara dan observasi diperoleh hasil bahwa implementasi teori perpindahan jabatan pada kantor BPKP Kalimantan Timur teleh susuai dengan kaidah teori asas perpindahan jabatan oleh H Malayu SP Hasibuan, yang diantaranya yaitu kepercayaan, keadilan, formasi dan berdasarkan indikator pengalaman, pengetahuan, kebutuhan, kecakapan, dan tanggung jawab.","PeriodicalId":403314,"journal":{"name":"Jurnal Ekonomika : Manajemen, Akuntansi, dan Perbankan Syari'ah","volume":"208 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134365000","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":"DETERMINAN TURNOVER INTENTION PERAWAT DI MASA PANDEMI COVID-19","authors":"Fezi Waldeseska Aulia, S. Rodiah, Wira Ramashar","doi":"10.24903/je.v11i2.1404","DOIUrl":"https://doi.org/10.24903/je.v11i2.1404","url":null,"abstract":"This study aims to examine the effect of work stress, job satisfaction and compensation on nurses' turnover intention during the covid-19 pandemic (case study of Pekanbaru Medical Center Hospital) partially and simultaneously. The population is nurses who work at Pekanbaru Medical Center Hospital. The sampling method in this study uses a non-probability sampling technique, namely a sampling method that does not provide opportunities or provide equal opportunities for each member of the population to be selected as a sample. The non-probability sampling method used is saturated sampling. The data analysis technique used is multiple linear regression analysis method with a significance level of 0.05. The questionnaires used in this study were 102 questionnaires. The results of this study indicate that work stress, job satisfaction and compensation affect the turnover intention of nurses during the COVID-19 pandemic. \u0000 ","PeriodicalId":403314,"journal":{"name":"Jurnal Ekonomika : Manajemen, Akuntansi, dan Perbankan Syari'ah","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120967594","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 THIN CAPITALIZATION RULE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN EFFECTIVE TAX RATE DENGAN DEBT TO EQUITY RATIO SEBAGAI VARIABEL MODERATING","authors":"Eko Priyono, Maesaroh Shakila, Vincy Herdalaksmi Hendrilestari","doi":"10.24903/je.v11i2.1348","DOIUrl":"https://doi.org/10.24903/je.v11i2.1348","url":null,"abstract":"Pajak seringkali dianggap sebagai suatu hal yang dapat mengurangi penghasilan yang diperoleh wajib pajak secara signifikan. Selain mengurangi penghasilan, pajak juga menjadi penyebab laba serta kesejahteraan yang diperoleh pemegang saham tidak tercapai secara maksimal. Penelitian ini termasuk dalam penelitian kuantitatif deskriptif. Pengambilan sampel menggunakan teknik purposive sampling dengan kriteria 3. Sehingga diperoleh 38 perushaan. Teknik analisis data dalam penelitian ini menggunakan regresi berganda dan MRA degan bantuan aplikasi SPSS 25. Berdasarkan hasil analisis data dan pembahasan yang telah dilakukan, dapat diambil simpulan bahwa variable thin capitalization rule memiliki pengaruh positif signifikan terhadap penghindaran effective tax rate, variabel corporate social responsibility (CSR) memiliki pengaruh positif signifikan terhadap penghindaran effective tax rate, dan pengaruh Thin Capitalization Rule terhadap Penghindaran effective tax rate dimoderasi oleh DER termasuk dalam jenis moderasi Potensial (Homologiser Moderarator), dan pengaruh Corporate Social Responsibility terhadap Penghindaran effective tax rate dimoderasi oleh DER termasuk dalam jenis moderasi Potensial (Homologiser Moderarator).","PeriodicalId":403314,"journal":{"name":"Jurnal Ekonomika : Manajemen, Akuntansi, dan Perbankan Syari'ah","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115009071","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 KUALITAS PELAYANAN, CITRA MEREK, FAKTOR EMOSIONAL, DAN PERSEPSI HARGA TERHADAP KEPUASAN KONSUMEN GOJEK DI SAMARINDA","authors":"Darlan, Owen Rivaldo","doi":"10.24903/je.v11i1.1270","DOIUrl":"https://doi.org/10.24903/je.v11i1.1270","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui sejauh mana kepuasan konsumen Gojek dipengaruhi oleh kualitas pelayanan, citra merek, factor emosional, dan persepsi harga. Analisis data menggunakan adalah analisis deskriptif kuantitatif. Penelitian dilakukan terhadap konsumen Gojek di Samarinda dengan menggunakan data primer (kuisioner) \u0000 Populasi dalam penelitian ini adalah semua konsumen yang telah menggunakan jasa Gojek. Teknik sampling menggunakan metode adalah Purposive Sampling yaitu penentuan sampel dengan pertimbangan tertentu. Pertimbangan yang di tetapkan adalah konsumen yang minimal selama satu bulan telah 3 kali menggunakan aplikasi Gojek di Samarinda. Ukuran sampel minimum sebanyak 5 observasi untuk tiap estimated parameter dan maksimal 10 observasi dari tiap estimated parameter. Jumlah sampel pada penelitian adalah sampel jumlah indikator x total variabel (25 x 5 = 125 sampel). Penelitian ini menggunakan analisis Regresi Linear Berganda melalui Uji Asumsi Klasik, Uji Validitas, Uji Reliabilitas, Koefisien Korelasi, Koefisien Determinasi dan Uji signifikansi. Pengolahan data menggunakan program SPSS versi 25 \u0000Hasil uji antara Kualitas pelayanan terhadap Kepuasan konsumen yang mana nilai koefisiennya sebesar 0,233 dan nilai thitung sebesar 2,811 dan tingkat signifikasinya 0,006 artinya kualitas pelayanan berpengaruh terhadap kepuasan konsumen. Hasil uji antara Citra merek terhadap kepuasan konsumen yang mana nilai koefisiennya sebesar 0,217 thitung 3,023 dan signifikasinya 0,003 artinya citra merek dinyatakan berpengaruh terhadap kepuasan konsumen. Hasil uji antara Faktor emosional terhadap kepuasan konsumen dengan nilai koefisien sebesar 0,192 thitung sebesar 2,381 dan tingkat signifikasinya 0,019 artinya faktor emosional dinyatakan berpengaruh. Hasil uji antara variabel persepsi harga terhadap variabel kepuasan konsumen dengan nilai koefisien sebesar 0,321 thitung sebesar 4,013 dan signifikasi sebesar 0,000 artinya ersepsi harga dinyatakan berpengaruh terhadap kepuasan konsumen. Hasil uji simultan dari variabel kualitas pelayanan, citra merek, faktor emosional dan persepsi harga terhadap kepuasan konsumen dinyatakan berpengaruh secara bersamaan dibuktikan dengan nilai Fhitung >nilai Ftabel (60,223 > 2,68) dan nilai signifikan 0,000 lebih kecil dari 0,05","PeriodicalId":403314,"journal":{"name":"Jurnal Ekonomika : Manajemen, Akuntansi, dan Perbankan Syari'ah","volume":"120 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132554759","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}