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All Journal DEDIKASI JURNAL MAHASISWA EKONOMIA Dedikasi : Jurnal Ilmiah Sosial, Hukum, Budaya Syntax Literate: Jurnal Ilmiah Indonesia Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal GeoEkonomi JASF (Journal of Accounting and Strategic Finance) JIIP (Jurnal Ilmiah Ilmu Pendidikan) BAKTI BANUA : JURNAL PENGABDIAN KEPADA MASYARAKAT Journal La Bisecoman Jurnal Abdimas Lamin El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam SWARNA: Jurnal Pengabdian Kepada Masyarakat Journal of Ekonomics, Finance, and Management Studies
Eka Yudhyani
Universitas 17 Agustus 1945 Samarinda
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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PEMILIHAN ALTERNATIF ARMADA ANGKUTAN PENDISTRIBUSIAN BAN PADA PT DERMAGA SUKSES JAYA ABADI Eka Yudhyani, Meivi Riva Kawet, LCA Robin Jonathan2,
EKONOMIA Vol 4, No 3 (2015)
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Meivi Riva Kawet, 2015, Economy Faculty of 17 Agustus 1945 University of Samarinda, Alternative Choosing for Transportation Tires Distribution in PT Dermaga Sukses Jaya Abadi Samarinda (under guidance Mr Jonathan and Mrs Yudhyani)The purpose of this research is to find out and analyzed the decision of distributing tires between buying new transportation the type is Toyota Dyna PS 130 or lease the expedition.Depend on the purpose of this research is Which one more profitable, buy new transportation  or lease the expedition?Based on the problem, hypothesis submitted is: “ Buying new transportation is more profitable than lease the expedition.”Analysis tools which use in this research is Net Present Value Method, that using the discount factor from the capital cost of the company.  Then compare Present Value from cash outflow between buying new armada Toyota Dyna PS 130 or lease the expedition.The result of this research is Present Value from cash outflow of Toyota Dyna PS 130 is Rp 1.726.654.457,- but if lease the expedition is Rp 2.012.270.400,-.  The gain is Rp 285.615.943, so the company will more profitable if buy the new transportation because can saving cost Rp 285.615.943,- or 14,19%. Based on the result, the hypothesis is accepted, because buying the new transportation more profitable than lease the expedition. 
PENGARUH PELAYANAN TERHADAP KEPUASAN PASIEN RAWAT JALAN DI RUMAH SAKIT UMUM ABDUL WAHAB SYAHRANIESAMARINDA Eka Yudhyani, Winda Aprila, Theresia Militina,
EKONOMIA Vol 4, No 3 (2015)
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Winda Aprila, 2015, Effect Against kepusan Services Outpatient in General Hospital Abdul Wahab yahranie Samarinda, under the guidance of Mrs. Theresia Militina and Mrs. Eka Yudhyani.Efforts to achieve patient satisfaction is not easy, this is due to patient satisfaction may not be achieved even if only temporarily. But the repair or improvement of patient satisfaction can be done in various ways. In principle, patient satisfaction strategy causes the competitor must work hard and requires a high cost in his bid for the trustthe public. A. Wahab Syahranie Hospital as the hospital referral hospitals in East Kalimantan should pmemperhatikan patient satisfaction.The purpose of this study was to examine the effect between the level of patient satisfaction with the service of vulnerable road General Hospital Syahranie Abdul Wahab. The population in this study were outpatients who come to the period of 15 April - May 14, 2015 by using the technique of accidental sampling up to 150 samples / respondents.Basic theory used is the Marketing Management by using multiple linear regression analysis.The results showed:                                        1. Function regression calculation result is Y = 0.403 + 0.133 + 0.187 X1 X2 X3 + 0.149 + 0.221 + 0.197 X X4, fully regression coefficient is positive, meaning that if there is improvement of the quality of variable reliability, responsiveness, assurance, attention and physical form it will increase patient satisfaction hospital outpatient A. Wahab Syahranie2. The value of R = 0,793 ( 79.3 %) Show the correlation are strong enough to satisfaction an outpatient hospital common A. Wahab Syahranie Samarinda.3. The value of the coefficient of determinan (R2) 0.629 (62.9%) show the quality of service that strong enough to determine the sastisfaction of an outpatient hospital A. Wahab Syahranie Samarinda4. Guarantee have the influence of the dominant castes, this is in evidenced by  the value of bulish t valiable guarantee of 6.651 of bulish t a variable other
PERHITUNGAN PEMOTONGAN PPh 21 PADA KARYAWAN KOPERASI JASA DIRGAHAYU MAJU SEJAHTERA DI SAMARINDA MENURUT UNDANG-UNDANG NOMOR 36 TAHUN 2008 Eka Yudhyani, Kristina Ugan LCA Robin Jonathan
EKONOMIA Vol 4, No 2 (2015)
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The legal basis for calculation and withholding of Article 21 is the Income Tax Act No. 36 of 2008 and the Regulation of the Minister of Finance No. 162 / PMK.011 / 2012, of the Guidelines calculation and withholding of Article 21.Problem Formulation of this research is "Do the calculations and proposed tax cuts 21 employees Maju Sejahtera Dirgahayu Service Cooperative in Samarinda in accordance with Law No. 36 of 2008 and the Income Tax reporting in the Annual Income Tax Personal 2013 onwards amounted Taxable Income (taxable income) as the Minister of Finance Regulation No. 162 / PMK.011 / 2012."The purpose of this study was to analyze whether Dirgahayu Forward Service Cooperative Welfare has introduced a system of income tax in accordance with the rules applicable legislation, namely Law No. 36 of 2008 and the regulations under the Minister of Finance No. 162 / PMK.011 / 2012 on Guidelines Payment of Income Tax withholding and Reporting Article 21.The hypothesis of this study is "Allegedly the calculation and deduction of Income Tax Article 21 in accordance with the regulations of Law No. 38 of 2008 and reporting in annual tax returns Income Tax Personal Income Tax in 2013 and beyond is for personal exemption (non-taxable income), as in the Minister Finance No. 162 / PMK.011 / 2012. "Conclusion that the calculation and deduction of income tax to 21 Dirgahayu Forward cooperative Welfare Services conducted a school treasurer in accordance with the Income Tax Act No. 36 of 2008 it is thus the hypothesis is accepted.
FORECAST OF ENTRANCE TICKETS UPT.KEBUN RAYA UNMUL SAMARINDA (KRUS) SAMARINDA Eka Yudhyani, RISMA SAFITRI, Theresia Militina,
EKONOMIA Vol 4, No 3 (2015)
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This research aims to knowing its rise or fall forecasting sales of entrance tickets which is conducted by  UPT.Kebun Raya Unmul Samarinda 2015.            As a basis in this study the authors take theories and concepts of experts of economics associated with the theory of the budget,forecasting.as for as the base support this research is forecasting,marketing.            In the research it is presented by hypothesis that is “it is suspected ases by forecasting sales tickets which is conducted by UPT.Kebun Raya Unmul Samarinda           2015 the experience of increase.            From data result which dihim also writer in the research,writer calculate sale  entrance tickets UPT.Kebun Raya Unmul Samarinda From year 2010 reaches 2014.after calculate and know turnover entrance ticket,writer use analyzer in the form of statistic use formula method Least Square.            Form result calculate which performed by writer to forecast entrance ticket UPT.Kebun Raya Unmul Samarinda for year 2013 Rp.1.143.902.700 and year 2014 Rp.1.295.510.000 the experience of increase 9,04% from sale year 2013.while for forecasy of year 2014 Rp.1.295.510.000 and year 2015 Rp.1.499.785.378 the experience of increase 12,02% for sale of year 2014
PERHITUNGAN HARGA POKOK PRODUK PADA PERCETAKAN ARIES SAMARINDA EKA YUDHYANI, TEGUH SETIAWAN, TITIN RULIANA,
EKONOMIA Vol 5, No 1 (2016)
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Teguh Setiawan, calculation of the cost of products using the cost method of printing orders at Samarinda aries under the guidance of a mentor mother Eka Yudhyani II, and mother Titin Ruliana as mentors I.The purpose of the research study aims to evaluate the application of the method of determining the cost of production used by ARIES Printing Samarinda as the determination of their selling price. The initial assumption there is that the use of methods that are still very simple used by business owners are not yet optimal, so that when it happens, this research also tries to provide one-step calculation of Cost of Production (HPP) and based on the data available and compare it with the Cost of Production (HPP) used by the company in determining the selling price of products.Based on the analysis and discussion To find the difference BOP can be done by reducing the number of factory overhead costs charged Rp. 8.93945 million, - that we can be of direct labor wages multiplied by 130% to the total cost of the actual factory overhead that occurs in the plant amounted to Rp. 6,715,789, - which comprises the use of adjuvant dart, indirect labor costs, overhead costs more. Then we can determine the amount of the difference BOP Rp. 2,223,661, -.With the reduction of the total sales of Rp. 42.6275 million, - the calculation of the cost of products using the order cost Rp. 27,043,250, - and the profit earned after deducting advance with BOP difference that we calculated above Rp. 2,223,661, -, then we can calculate Gross Profit and Loss-orders for the entire product is Rp. 17,807,911, - This amount is larger than the gross profit calculation previously calculated by the company in the amount of Rp. 13.02625 million, -. And the amount of calculation of the cost of products by using the order cost is Rp. 27.04325 million, - more favorable than the previous calculation is Rp. 29.60125 million, -. Thus the hypothesis that the writer suggested in the previous chapter can be accepted.
ANGGARAN PENJUALAN SEBAGAI DASAR PERENCANAAN KEUANGAN PADA CV. SUMBER AGUNG DI SANGATTA Eka yudhyani, Eka Audria Putri, Titin Ruliana,
EKONOMIA Vol 5, No 1 (2016)
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Tujuan Penelitian ini untuk mengetahui peranan anggaran penjualan pupuk NPK mutiara pada CV. Sumber Agung di Sangatta sudah efektif atau belum efektif sebagai dasar perencanaan keuangan dan untuk mengetahui penyebab anggaran penjualan menjadi efektif atau tidak efektif sebagai dasar perencanaan keuangan maka dibuatlah penelitian ini. Permasalah yang dikemukakan adalah apakah anggaran penjualan pupuk NPK Mutiara pada CV. Sumber Agung di Sangatta sudah efektif sebagai dasar perencanaan keuanga. Dasar teori yang digunakan adalah akuntansi manjaemen dan penganggaran perusahaan  yang berfokus pada anggaran penjualan dan efektivitas.            Alat analisis yang digunakan dalam penelitian ini adalah metode kuardat terkecil (least squre) dengan menggunakan analisis trend garis lurus (linier). Dengan anggaran penjualan pupuk NPK Mutiara sebagai dasar perencanaan keuangan CV. Sumber Agung selama tahun 2015 adaalah efektif digunakan, ini dapat dilihat dari anggaran penjulan pupuk NPK Mutiara yang mengalami peningkaan dengan demikian hipotesis yang diajukan dalam penulisan ini adalah ditolak.
PENGARUH FAKTOR PSIKOGRAFIS TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN MATAHARI DEPARTMENT STORE PLAZA MULIA SAMARINDA Eka Yudhyani3, Rury Septiyaningrum1 Elfreda Aplonia Lau2
EKONOMIA Vol 5, No 2 (2016)
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Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh yang signifikan antara faktor psikografis yang terdiri dari gaya hidup, karakter kepribadian konsumen dan faktor demografis terhadap pengambilan keputusan konsumen terhadap pembelian di Matahari Department Store Plaza Mulia Samarinda. Penelitian dilakukan kepada pengunjung Matahari Department Store khususnya di Plaza Mulia Samarinda dengan jumlah subjek penelitian sebanyak 100 orang dengan spesifikasi pengunjung laki-laki dan perempuan, berusia rata-rata 17 tahun sampai dengan 40 tahun dengan berbagai macam profesi.Alat analisis yang digunakan untuk menganalisis faktor psikografis adalah dengan menggunakan kuisioner dan metode Regresi Linier Berganda serta menggunakan program komputerisasi SPSS. Persamaan regresi yang diperoleh adalah : Y = 3,078 + 0,234 X1 + 0,089 X2 – 210 X3+ eBerdasarkan hasil analisis dihitung F hitung = 4,629 > F table = 2,70 dan tingkat signifikan sebesar 0,005 < 0,05 sehingga dapat dijelaskan bahwa secara serentak  variabel Psikografis yang terdiri dari gaya hidup (X1), karakter keputusan konsumen (X2), faktor demografis (X3), mempunyai pengaruh cukup signifikan terhadap keputusan membeli pada Matahari Department Store Plaza Mulia Samarinda, dimana secara serentak pengaruh R adalah sebesar 0,355. Berdasarkan hasil perhitungan dari ketiga variabel faktor psikografis, maka dapat disimpulkan bahwa variabel gaya hidup memiliki pengaruh paling besar terhadap keputusan pembelian konsumen, dibuktikan dengan hasil perhitungan Standardized Coefficient Beta =  0,227. Dengan demikian hipotesis yang diajukan diterima.
PENGARUH HARGA DAN PROMOSI TERHADAP KEPUTUSAN MEMBELI AIR MINERAL AQUA DI SAMARINDA Eka Yudhyani, Lili Ekawati H.Eddy Soegiarto
EKONOMIA Vol 5, No 3 (2016)
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Aqua adalah sebuah merek air minum dalam kemasan (AMDK) yang di produksi oleh PT Air Mineral Aqua di Indonesia sejak tahun 1973. Aqua adalah merek AMDK dengan penjualan terbesar di Indonesia dan merupakan salah satu merek AMDKyang paling terkenal di Indonesia, sehingga telah menjadi seperti merek generik untuk AMDK.            Penelitian ini bertujuan untuk : 1) Mengetahui Pengaruh Produk, Harga, Promosi Terhadap Keputusan Membeli Air Mineral Merek Aqua positif dan signifikan terhadap Keputusan Pembelian Air Mineral Merek Aqua di Samarinda Mengetahui manakah keputusan pembelian yang berpengaruh dominan terhadap Keputusan Membeli Air Mineral Aqua di Samarinda.            Model penelitian yang digunakan dalam penelitian ini yakni menggunakan metode kuisioner ( angket ), dan studi kepustakaan yang dilakukan secara sistematik. Sampel pada penelitian ini yakni 100 orang yang mengonsumsi air mineral merek Aqua ditentukan dengan menggunakan metode sampel jika peneliti memiliki timbangan – timbangan tertentu didalam pengambilan sampelnnya (purposive sampling).            Dari hasil penelitian ditunjukkan pengaruh produk, harga dan promosi terhadap keputusan membeli air mineral merek Aqua secara parsial berpengaruh positif dan signifikan terhadap keputusan membeli di Samarinda. Selain itu variabel produk merupakan variabel berpengaruh dominan terhadap keputusan membeli air mineral merek Aqua di Samrinda.
PENGARUH TINGKAT KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN HOTEL MJ SAMARINDA Eka Yudhyani, Mariana Herwin, H. Eddy Segiarto,
EKONOMIA Vol 5, No 3 (2016)
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In this research Issue is the declining level of sales and net profit at PT Timah (Persero) TBk so need to look for causes of the decrease in the level of profitability of the company.The basic theory is the theory of financial management supporting profitability. The hypothesis of this research is "what is the cause of the change of the level of profitability of PT Timah (Persero) TbkTahun 2010-2012".Analysis tool to find out the level of profitability of a company consists of three (3) ratio, i.e. ROE, ROI and NPM.Based on the results of the analysis, the results of calculations of ROE noted that the value of the ROE for the year 2010 amounted to 22,55%, then the value of the ROE in 2011 While 2012 19,51 value of 9,46% ROE. The calculation result based on the results of the analysis of ROI in 2010 known magnitudes of 16,12% ROI with a Net Profit Margin of 14.78%.The year 2011 is known to magnitudes of 13.65% ROI with a Net Profit Margin of 10.26%. The year 2012 is known magnitudes of 7.08% ROI with Net Profit Margin amounted to 5,517, so it can be said that a decline in ROI hypothesis in 2011 through 2012.
ANALISIS PERHITUNGAN PAJAK PENGHASILAN KARYAWAN DI PT. ASTINAPUTERA EKAPERKASA SANGASANGA Eka Yudhyani3, Gunawan,1 Titin Ruliana2,
EKONOMIA Vol 5, No 2 (2016)
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GUNAWAN. Fakultas Ekonomi Universitas 17 Agustus 1945 Samarinda, Analisis Perhitungan Pajak Penghasilan Karyawan Di PT. Astinaputera Ekaperkasa Sangasanga, dibawah bimbingan Ibu Titin Ruliana dan Ibu Eka Yudhyani. Sesuai dengan tujuan penulisan ini, maka pokok permasalahan penelitian yang dikemukakan adalah sebagai berikut : Apakah perhitungan Pajak Penghasilan Karyawan dengan status pegawai tetap yang memiliki NPWP, Apakah perhitungan Pajak Penghasilan Karyawan dengan status pegawai tetap yang tidak memiliki NPWP dan Apakah perhitungan Pajak Penghasilan karyawan dengan status pegawai harian yang memiliki NPWP di PT. Astinaputera Ekaperksa Sangasanga sudah sesuai dengan ketentuan PPh Pasal 21 Undang-Undang Nomor 36 Tahun 2008 Tentang Pajak Penghasilan.Alat analisis yang digunakan dalam penelitian ini adalah Formulasi dasar dalam perhitungan PPh Pasal 21 UU No. 36 Tahun 2008 untuk status penghasilan pegawai tetap dan status penghasilan pegawai tidak tetap, tarif PPh Pasal 21 Menurut UU No. 36 Tahun 2008 dan besarnya tarif yang diterapkan terhadap wajib pajak yang tidak memiliki NPWP berdasarkan Pasal 21 ayat (5a) Undang-Undang No. 36 Tahun 2008.Setelah melalui tahap penelitian, analisis dan pembahasan maka diketahui bahwa Pelaksanaan perhitungan pajak penghasilan karyawan untuk status pegawai tetap yang memiliki NPWP dan pelaksanaan perhitungan pajak penghasilan untuk status pegawai tetap yang tidak memiliki NPWP sudah sesuai dengan ketentuan PPh Pasal 21 UU Nomor 36 Tahun 2008. Sedangkan pelaksanaan perhitungan pajak penghasilan karyawan untuk status pegawai harian yang memiliki NPWP tidak sesuai dengan ketentuan PPh Pasal 21 UU Nomor 36 Tahun 2008 karena Perusahaan tidak melakukan pemotongan Pajak Penghasilannya.Dengan demikian terhadap hipotesis yang diajukan yaitu : 1. Perhitungan Pajak Penghasilan Karyawan dengan status pegawai tetap yang memiliki Nomor Pokok Wajib Pajak (NPWP) di PT. Astinaputera Ekaperkasa Sangasanga belum sesuai dengan ketentuan PPh Pasal 21 Undang-Undang Nomor 36 Tahun 2008 tentang Pajak Penghasilan tidak terbukti kebenarannya, 2. Perhitungan Pajak Penghasilan Karyawan dengan status pegawai tetap yang tidak memiliki Nomor Pokok Wajib Pajak (NPWP) di PT. Astinaputera Ekaperkasa Sangasanga belum sesuai dengan ketentuan PPh Pasal 21 Undang-Undang Nomor 36 Tahun 2008 Tentang Pajak Penghasilan tidak terbukti kebenarannya, dan 3. Perhitungan Pajak Penghasilan karyawan dengan status pegawai harian yang memiliki Nomor Pokok Wajib Pajak (NPWP) di PT. Astinaputera Ekaperksa Sangasanga belum sesuai dengan ketentuan PPh Pasal 21 Undang-Undang Nomor 36 Tahun 2008 Tentang Pajak Penghasilan terbukti kebenarannya. 
Co-Authors Astrid Napita Sitorus Camelia Verahastuti Catur Kumala Dewi Catur Kumala Dewi Danna Solihin Danna Solihin Desi Caprianti Eddy Soegiarto Ekawati Ekawati Evi Kurniasari Evi Kurniasari Faizal Reza Haryadi, Rina Masithoh Indrawati, Andi Kamariah Kamariah Mardiana Mardiana Nanda Wahyu Indah Kirana Nurfitriani Nurfitriani Nurfitriani Nurfitriani Nurfitriani Nurfitriani, Nurfitriani Oni Fakhrizni Ratna Dian Sari Rina Masithoh Rina Masithoh Haryadi Wijoseno Lelono, Titin Ruliana, Umi Kulsum