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Fitriana, Rahmawati
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Humanities Economics, Econometrics & Finance Environmental Science Social Sciences

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Pengaruh Ukuran Perusahaan, Profitabilitas dan Solvabilitas terhadap Nilai Perusahaan pada Perusahaan Manufaktur Subsektor Makanan dan Minuman di Bursa Efek Indonesia Tahun 2019-2021 Patabang, Lewi; Fitriana, Rahmawati; Uswatuna Ulya
Jurnal EKSIS Vol. 20 No. 1 (2024): APRIL
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/eksis.v20i1.775

Abstract

This study aims to determine the influence of accounting information systems, work experience, work environment and work motivation on employee performance at PT Bank Rakyat Indonesia (Persero) Tbk Branch Office 1 Samarinda. This study writing uses a quantitative approach using primary data through filling out questionnaires. The respondents at this writing are employees of PT Bank Rakyat Indonesia (Persero) Tbk. Branch Office 1 Samarinda operational part of the back office division. The Independent Variables used in this writing are accounting information systems, work experience, work motivation, and work environment. While the dependent variable in writing is employee performance. At this writing, the analysis tool used is multiple linear regression with the help of Statiscal Product and Services Solutions (SPSS) Version 22 software. Based on the results of the study, it was obtained that the Accounting Information System, work experience, work motivation and work environment simultaneously have a positive and significant influence on employee performance.
Pengaruh Inflasi, Nilai Tukar Rupiah, dan Suku Bunga Terhadap Return Saham pada Perusahaan Sub Sektor Batubara di Bursa Efek Indonesia Periode 2017-2021 Widyanto, Eko Adi; Fitriana, Rahmawati; Elizabeth Efrem
Jurnal EKSIS Vol. 20 No. 1 (2024): APRIL
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/eksis.v20i1.945

Abstract

Abstrak Tujuan penelitian ini adalah untuk menganalisis pengaruh inflasi, nilai tukar, dan suku bunga terhadap return saham perusahaan subsektor batubara yang terdaftar di Bursa Efek Indonesia periode 2017–2021. Data yang digunakan merupakan data sekunder yang diperoleh dari situs resmi Bursa Efek Indonesia dan Bank Indonesia. Metode pengambilan sampel yang digunakan adalah purposive sampling, dengan 25 perusahaan terpilih sebagai sampel selama periode pengamatan. Metode analisis data yang digunakan adalah regresi linier berganda, yang terdiri dari uji asumsi klasik dan uji hipotesis. Hasil penelitian membuktikan bahwa 1) Inflasi berpengaruh negatif dan signifikan terhadap return saham, 2) Nilai tukar berpengaruh positif dan signifikan terhadap return saham, dan 3) Suku bunga berpengaruh negatif dan signifikan terhadap return saham. Pengujian simultan membuktikan bahwa secara bersama-sama, inflasi, nilai tukar, dan suku bunga secara bersamaan mempengaruhi return saham perusahaan sektor batubara yang terdaftar di Bursa Efek Indonesia untuk periode 2017-2021.
Analisis Penilaian Aset Tetap Berdasarkan Pernyataan Standar Akuntansi Pemerintahan (PSAP) No. 07 Tahun 2010 pada Desa Suka Damai Kecamatan Muara Badak Fitriani; Wulaningrum, Ratna; Fitriana, Rahmawati
Jurnal EKSIS Vol. 20 No. 2 (2024): OCTOBER
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/eksis.v20i2.1158

Abstract

This research aims to find out whether the valuation of fixed assets in Suka Peace Village, Muara Badak District is in accordance with government accounting standard statements. The research uses a comparative descriptive method with a qualitative approach to describe and compare fixed asset assessment implementation activities. Data collection techniques are carried out by observation, namely direct observation in the field, interviews, documentation. Data analysis techniques by collecting data, describing, comparing and concluding. The analytical tool used is PSAP methodology number 07 of 2010 concerning fixed assets. The results of this research show that the recognition of fixed assets in the form of buildings and structures, village office equipment, motorbikes and ambulances has been implemented in accordance with PSAP number 07 concerning fixed assets and the opinions of informants in Suka Peace Village, Muara Badak District. The measurement of fixed assets in the form of buildings and structures, village office equipment, motorbikes and ambulances has been implemented in accordance with PSAP number 07 concerning fixed assets and informant opinions in Suka Peace Village, Muara Badak District. As well as disclosure of fixed assets in the form of buildings, village office equipment, motorbikes and ambulances, it has been implemented in accordance with PSAP number 07 concerning fixed assets and informant opinions in Suka Peace Village, Muara Badak District. However, village office buildings and structures are currently not village property, and are still in the stage of applying for village ownership and ownership rights.
Co-Authors Elizabeth Efrem Fitriani Patabang, Lewi Ratna Wulaningrum Uswatuna Ulya Widyanto, Eko Adi