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Jurnal Ekonomi dan Manajemen
ISSN : 19078439     EISSN : 26141345     DOI : -
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Focus and Scope This journal consists of three sections. Paper must be submitted according to the section Management and Bussines Scopes: Financial Management Working capital management, accounts receivable, inventory, cash budgeting, time value of money, capital market, financial performance, financial statement analysis, break-even point (BOP), Economic Order Quantity (EOQ), capital structure, structure of asset, investment decisions, dividend policy, citra merek Human Recources Management Human Resources planning, Human Resoarces management challenges, Human Recources strategy, job analysis, recruitment, selection, employee orientation and placement, organizational culture, work ethics, training and development, employee performance, career and development, compensation, motivation , welfare, Health and Safety of Employees, Labour Unions, SWOT Analysis. Marketing Management Marketing planning, long-term marketing, operations and budgeting, marketing concepts and processes, marketing management, 5P policies and strategies, marketing organizational structures, marketing processes and climate, marketing information systems, market analysis, target markets, SWOT analysis, ritel management, marketing mix, market share. Operational Management Production system planning, production control, raw material control, labor control, quality control, maintenance, production information systems, productivity, work standards, quality management. Strategic Management The development of organizational culture, organizational structure, budget preparation, compliance and development of information systems, employee compensation and performance, SWOT analysis, corporate strategy, business strategy, functional strategies. Micro and Macroeconomics Scopes: Microeconomics Consumer behavior, producer behavior, price balance, elasticity, production theory, market, distribution, producer costs, profit and loss, price of goods, analysis of costs and benefits, income, industry, market mechanism. Macroeconomics Factors of production, demand and supply, prices, income, interest rates, inflation, exchange rates, fiscal and monetary policies, banking and financial institutions, economic growth, national income. Financial Corporate and Tax Scopes: Accounting Financial statements, financial accounting, public sector accounting, management accounting, cost accounting, banking accounting, islamic accounting and financial management, auditing, corporate governance, ethics and professionalism, corporate finance, capital market, accounting information system, sustainability reporting, corporate social responsibility, internal control system, management control systems. Taxation Tax planning, tax regulations, local revenue, income tax, value added tax (VAT), luxury tax, customs and excise, tax amnesty, tax compliance, tax accounting.
Articles 50 Documents
FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK USAHA MENENGAH DALAM MEMENUHI KEWAJIBAN PAJAK PENGHASILAN DI KOTA SAMARINDA Putri, Mirna Widyaningtias; Anitra, Vera
Jurnal Ekonomi dan Manajemen Vol 11 No 2 (2017): Jurnal Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Kalimantan Timur

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The research objective is to determine the level of awareness and understanding of taxation Taxation on tax compliance obligations medium-sized enterprises in income tax in the city of Samarinda. The data collection is done by providing as much as 138 copies kueisoner, but only 45 copies that can be processed. Copies distributed to the finance department or medium-sized business owners in the city of Samarinda. The data obtained and analyzed using SPSS.The results showed that the level of awareness and understanding Taxation Taxation positive and significant impact on Taxation compliance.
ANALISIS EFISIENSI PENGGUNAAN MODAL KERJA PADA KOPERASI TUNAS MELATI DI SD MUHAMMADIYAH 1 SAMARINDA Fatmawati, Osi Putri; Kusumawati, Yulia Tri
Jurnal Ekonomi dan Manajemen Vol 11 No 2 (2017): Jurnal Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Kalimantan Timur

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Working capital is a capital used to financing operational of the company day by day. Controling working capital with effective and efficient is needed to improve liquidity and maximize profits. The purpose of this study is measuring the efficiency of working capital utilization Tunas Melati cooperative in SD Muhammadiyah 1 Samarinda, in period 2012 - 2016 viewed by the level of liquidity, activity, and profitability.Research data obtained by interviewing techniques, documentation, and litteraure study. Data in the form of a balance sheet financial statement and profit loss report are analyzed using liquidity ratio, activity ratio, and profitability ratio.The results of research, showed that the use of working capital in Tunas Melati cooperative during the period 2012 - 2016 viewed from the liquidity ratio is efficient with the current ratio of 154%, 208%, 174%, 204%, 253% and the fast ratio of 146%, 191% , 160%, 185%, 224%; in terms of activity ratio is not efficient with account receivable turnover rate of 2.3 times, 2.4 times, 2.1 times, 2.1 times, 1.9 times, inventory turnover of 26.1 times, 20.8 times , 16.3 times, 14.2 times, 8.6 times, and working capital turnover of 1.4 times, 1.4 times, 1.3 times, 1.2 times, 0.9 times; in terms of profitability ratios is efficient with 21%, 21%, 24%, 22%, 24% return on assets and equity returns of 60%, 40%, 55%, 43%, 39%.
ANALISIS PERBANDINGAN LAPORAN KEUANGAN PADA PT. RIMBA KARA RAYATAMA Istimaroh, Istimaroh
Jurnal Ekonomi dan Manajemen Vol 11 No 2 (2017): Jurnal Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Kalimantan Timur

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The purpose of the research is want to know the positioning for the company Specially in PT.Rimaba Karya Rayatama. Because with the e statement needed to get information more detail about the operational of the company already gotten in each year and the financial positioning of the company some basic tools can be used are : the first is Trend analysis that the technic for evaluation the financial statement in the period of the company to calculate the up and down of financial for each transaction, for financial of company with compare between this year and last year. The second is common size analysis that the ethnic for evaluating financial report to account for each item in the financial statement and in percentage to basic value in the past is Total of Assets for balance sheet and total net sales for income statement. The third is Financial ratio analysis thy are liquidity ratio, solvability ratio and profitability ratio.
MENELUSURI JEJAK KEARIFAN LOKAL BUDAYA ETNIK JAWA DALAM LAPORAN KEUANGAN SEKTOR PUBLIK Nareswari, Sita Histri
Jurnal Ekonomi dan Manajemen Vol 11 No 2 (2017): Jurnal Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Kalimantan Timur

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Based on Agency Theory, as a form of the principal (government) accountability to the agency (citizens) over the management of resources, the government agency as a public sector organization must prepare a financial report. To avoid fraud in the accounting practice of financial statements, it is necessary to implementation the values in the financial statements that also derived from the Javanese ethnic culture as local wisdom in the preparation of financial statements. This article contains values in the financial statements derived from ethnic Javanese culture which is implemented in the preparation of financial statements as one of the accounting practices in the public sector. This research is a qualitative research using in depth interview complemented with literature study. The results revealed there are several values in the financial statements that are also contained in the value of ethnic Javanese culture both in Ancient Javanese Philosophy and Tembang Macapat. Values in the preparation of financial statements in accordance with piwulang in Javanese ethnic culture is Transparent and honest (in accordance with one stanza macapat work of Ranggawarsita in Fiber Kalatidha); Provide useful information (Urip Iku Urup); Prudential Principle (Alon-alon Waton Klakon).
ANALISIS YURIDIS TERHADAP PRINSIP GOOD CORPORATE GOVERNANCE DALAM PENGELOLAAN PERSEROAN TERBATAS MENURUT UNDANG-UNDANG NOMOR 40 TAHUN 2007 Suradiyanto, Suradiyanto
Jurnal Ekonomi dan Manajemen Vol 11 No 2 (2017): Jurnal Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Kalimantan Timur

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The purpose of this study was to determine and assess the implementation of the obligation to implement good corporate governance in the management of a limited liability company, the responsibility of directors to implement the oblig ation to implement good corporate governance in the management of a limited liability company, as well as the form of legal protection for minority shareholders related to the implementation of good corporate governance in the management limited liability company. This research is normative. Normative research focuses on the study of literature in order to obtain secondary data as the main data. Analysis of data used in this research is descriptive qualitative, ie data obtained from the study are presented descriptively and analyzed qualitatively. The results of this study stated that: (1) Application of the obligation to implement good corporate governance in the management of a limited liability company in Indonesia is still very low, it is mainly due to the fact that companies in Indonesia have not been fully has a Corporate Culture as the core of Corporate Governance. Understanding the open insight that we have not managed corporate correctly, or in other words, our corporate governance not run. Good corporate governance (GCG) is systems that regulate and control the company in order to create value added (value added) to all stakeholders. There are four main components needed the concept of Good Corporate Governance, namely fairness, transparency, accountability, and responsibility; (2) the Board of Directors as the party responsible for the management of the company has the obligation to apply the principles of good corporate governance principles requires the company. In carrying out these tasks, the directors must run it in good faith and full responsibility. Each member of the board of directors are personally liable for negligence in carrying out these tasks, and any losses suffered by the company or a third party to be borne by private property. Directors who do not carry out their responsibilities, in other words do not apply the principles of good corporate governance so losses in the company, according to the Company Law violating fiduciary duty; and (3) The form of legal protection for minority shareholders related to the implementation of good corporate governance in the management of a limited liability company, among others, with principles of justice in a publicly listed company requires the supreme authority to the AGM where a majority vote that will set the direction of the company, but to the minority shareholders should also be guaranteed fairness by giving him rights in accordance with the principles of good corporate governance.
PENGARUH KEPEMINPINAN DAN MOTIVASI TERHADAP KINERJA KARYAWAN PADA PT BATAVIA PROSPERINDO FINANCE DI SAMARINDA Darminto, Darminto; Humaidy, Edy
Jurnal Ekonomi dan Manajemen Vol 11 No 2 (2017): Jurnal Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Kalimantan Timur

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The Influence of Leadership and Motivation of Employee Performance at PT. Batavia Prosperindo Finance in Samarinda. The purpose of this study is to know and analyze the big is positive, namely: 0.112 the influence of leadership and work motivation on employee performance. Based on the calculation model of this structural equation (inner model) Great 2.421064 bigger than T-table 1,96 and original value sample estimate is positive that is 0,829702, it shows that direction of relationship between leadership with employee performance is positive, which means leadership has a positive and significant impact on the performance of employees of PT. BPF in Samarinda. a questionnaire is assessed by factor loading (Correlation between item score / component score and construct score). Rule of thum used in test of convergence validity of outer loading value> 0,7, AVE> 0,5 and communality. While the discriminant validity test values based on the AVE root comparison for each construct with the correlation between the construct with other constructs in the model and the measurement of cross loading with the construct. Rule of thumb in discriminant validity test for cross loading value> 0.7. The results obtained by the value of cross loading> 0.7 this means it has met the criteria of discriminant validity test. This study also used a model of structural equation (inner model) measured using a dependent construct T-statistic value, the path or pathpoint beta value of T-statistics should be> 1.96 for the two tailed hypothesis. Testing model of structural equation (inner model) in this research using application SmartPLS 2.03 (partial least square). The result of calculation of structural equation model (inner model) Work motivation obtained by T-statistic equal to: 0,332189 smaller than T table 1,96 and original sample estimate value is positive that is: 0,11552 show that relationship between motivation with employee performance is positive. Which means that motive variables work positive but not significant to employee performance PT. BPF in Samarinda. This is due to the motivation has been given to employees have been very good so given the motivation was no longer have a significant effect on employee performance.
PENGEMBANGAN SUMBER DAYA MANUSIA BERBASIS KOMPETENSI Damingun, Damingun
Jurnal Ekonomi dan Manajemen Vol 11 No 2 (2017): Jurnal Ekonomi dan Manajemen
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Competence is an underlying characteristics of an individual which is causally related to criterion-referenced effective and or superior performance in a job situation. Human resources - based competence is urgently needed in business competitive era. So, employee development program became the most challenge for each organization to increase performance organization.
ANALISIS STRATEGI PENGEMBANGAN OBYEK WISATA AIR TERJUN TUMPANG DUA DI KABUPATEN KOTABARU KALIMANTAN SELATAN Sylvia, Rika
Jurnal Ekonomi dan Manajemen Vol 11 No 2 (2017): Jurnal Ekonomi dan Manajemen
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Kotabaru District is one part of South Kalimantan Province, which has an area of 9422.46 km2 (more than ¼ Kalimantan) and consists of one large and 110 small islands and coastal Length 825 Km. Where there are 12 natural attractions that exist in Kotabaru district, one of which is Air Terjun Tumpang Dua are located in the village of Sebelimbingan District of North Sea Island. So that the potential of tourism in this area is very potential to be developed to the fullest, because tourism is part of economic activity. The purpose of this study is to analyze the development of appropriate strategies to be applied in tourism in Air Terjun Tumpang Dua of Kotabaru district, where the sampling is done accidental sampling method. Based on the results of alternative research strategies that will be used is to improve the image of tourism products in order to compete with other attractions, improving the cleanliness and maintenance of facilities that already exist, add the facility/ tourist supporting facilities are still lacking, realize the development of tourism by government, improve the environmental quality of the tourist area, and effective promotional activities.
PENGARUH DISIPLIN KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWANPERUSAHAAN PT LUAH UWANG INDONESIA DI SAMARINDA Lasnoto, Lasnoto
Jurnal Ekonomi dan Manajemen Vol 11 No 2 (2017): Jurnal Ekonomi dan Manajemen
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Analysis of the Effect of Work Discipline on Work Productivity Employees Company PT Luah Uwang Indonesia in Samarinda. The purpose of this study is to know and analyze how much influence of Work Discipline Against Work Productivity Employees Company PT Luah Uwang Indonesia in Samarinda. The result of simple linear regression analysis shows that the regression equation is described and the equation formulation is Y = 0.750 + 0.750 X This means that if X = 0, the level or magnitude of productivity variable (Y) will be 75% means there is an average increase in productivity (Y) of 0.750 for each one unit change in the work discipline variables (X) and constants are considered fixed. The results showed that the value of F arithmetic amounted to 18,597 when viewed from the significant value then obtained the value of sig 0.00 <a = 0.05 then Ho is rejected and Ha accepted. This means there is a relationship between variable discipline / independent (X) on productivity variables/dependent (Y). The results showed that there is a positive influence between discipline on employee productivity indicated by t arithmetic = 4.312 and t table = 0.433 then t arithmetic > t table Medium R Square value of 0.470 Means that the independent variable work discipline (X) is able to explain the dependent variable work productivity (Y) of 47% while the remaining 53% is influenced by other variables outside the study.
ANALISIS KEBUTUHAN MODAL KERJA PADA RUMAH MAKAN BINTANG LIMA DI SAMARINDA Hakim, Yundi Permadi; Mulyani, Santi
Jurnal Ekonomi dan Manajemen Vol 11 No 2 (2017): Jurnal Ekonomi dan Manajemen
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Working Capital Needs Analysis at Star Restaurant in Samarinda. In its operational activity, sometimes the excess or insufficiency of working capital hence the usage of the fund less effective and efficient until now the owner of Bintang Restaurant in Samarinda not yet know the actual condition and have not yet analyzed the use of working capital requirement whether need the addition of working capital or not, more in the future. The formulation of the problem in this research is: "Do You Still Need to Increase Working Capital Needs at Star Restaurant in Samarinda? The purpose of this research are: 1) to know and analyze the amount of working capital needed, 2) to know and analyze the speed of working capital turnover every year or each perimeter, 3) to know and analyze the factors that influence the small amount of capital work at Bintang Restaurant in Samarinda. The analytical tool used by using comparative analysis is by comparing the speed of working capital turnover of 2014 and 2015 and to set the target or sales volume forecast of 2016 until 2018 is done projection or forecasting with linear regression trend method which result is: Y = 313.502.500 + 43.642.750 (X). From the analysis results obtained sales volume forecast for the year 2016 amounting to Rp 400.788.000,00 and in 2017 amounting to Rp 444,430,750.00 and for the year 2018 amounting to Rp 488,073,500,00, always experienced a significant increase. The need of working capital required at Bintang restaurant in Samarinda 2016 based on working capital available Rp 361.467.000,00 while the result of analysis amounting to Rp 318.085.714.00 so no need to increase working capital requirement because it has excess of Rp 43.381.285,715 with rotational speed the operation of working capital for 2016 is 1.26 times and in 2017 the working capital requirement is Rp 501,245,000.00 while based on the analysis result of Rp 266,126,197,605, so there is no need for additional working capital requirement because it has excess of Rp 235.118.802,3950 with the velocity of 1.67 times, so thus, the hypothesis in the research put forward the author is correct and acceptable