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All Journal JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Eksis Jurnal Akuntansi Keuangan dan Bisnis Journal Research of Social Science, Economics, and Management
Sailawati Sailawati
Politeknik Negeri Samarinda
Economics, Econometrics & Finance Environmental Science Social Sciences Other

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PENGARUH PERANAN AUDIT INTERNAL TERHADAP PENERAPAN GOOD CORPORATE GOVERNANCE PT PUPUK KALIMANTAN TIMUR BONTANG Sailawati Sailawati; Muhammad Suyudi; Gina Selviana
Jurnal Eksis Vol 17, No 2 (2021): Vol 17 No. 2 Oktober 2021
Publisher : Politeknik Negeri Samarinda

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Abstract

This study aims to determine the effect of the role of internal audit on the implementation of good corporate governance at PT Pupuk Kalimantan Timur Bontang. This research used questionnaires to collect primary data. The data quality testing was done by using the validity test and reliability test. Normality test, multicollinearity test and heteroscedasticity test were used for the statistical test. The hypothesis testing examined by the simple regression analysis, t-test and correlation coefficients. Based on the results, the alternative hypothesis (Ha) is accepted. The result of this study indicates that the role of internal audit has a significant effect on the implementation of good corporate governance at PT Pupuk Kalimantan Timur Bontang, indicated by the significance value < 0.05 and tcount > ttable. This result at the same time shows similarities with the previous studies, namely, Putra (2014) and Lubis (2017).Keywords: Internal Audit, Good Corporate Governance.
PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP MANAJEMEN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2017-2019) Sailawati Sailawati; Marwanto Marwanto; Febrianti Febrianti
Jurnal Eksis Vol 17, No 2 (2021): Vol 17 No. 2 Oktober 2021
Publisher : Politeknik Negeri Samarinda

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This study aims to determine the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on Tax Management. The analytical method used is multiple linear regression analysis. The sample of this research is the annual report of 20 companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The result of this study indicates that the Board of Commissioners and Audit Committe have a significant effect on Tax Management. Simultaneously the GCG and CSR have a significant effect on Tax Management. Then, the Compensation, CSR and the Precentage of Independent Commissioners do not have a significant effect on Tax Management. The limitation in this study is that the company’s annual report data is incomplete and only based on Cash Effective Tax Rate (CETR) to measure the company’s effective tax rate. Keywords: Cash Effective Tax Rate, Good Corporate Governance, Corporate Social Responsibility.
PENGARUH PEMAHAMAN TENTANG BAGI HASIL DAN BUNGA TERHADAP MINAT MENJADI NASABAH BANK SYARIAH (STUDI KASUS MAHASISWA JURUSAN AKUNTANSI POLITEKNIK NEGERI SAMARINDA) Angga Kusumah; Sailawati Sailawati
Jurnal Eksis Vol 16, No 1 (2020): Vol 16, No 1 (2020)
Publisher : Politeknik Negeri Samarinda

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The purpose of this study was to analyze the effect of understanding Islamic banking students on profit sharing and interest on the interest in becoming a customer of Islamic banks. The sample taken was 47 students majoring in the Accounting Department of Finance and Banking, Politeknik Negeri Samarinda Class of 2017. The sampling technique used a probability sampling method with a cluster sampling technique. In processing the data, this study uses the SPSS 20 program. This study uses multiple linear analysis. This analysis is used to examine the relationship between two or more independent variables and the dependent variable. The results show that the variable understanding of profit sharing and understanding of interest simultaneously has a positive and significant effect on the interest in becoming a customer of Islamic banks. Of the two variables, it can be stated partially that they have a positive and significant effect on the interest in becoming a customer of Islamic banks.Keywords : understanding profit sharing, understanding interest, interest in becoming a customer of Islamic banks
Pengaruh Whistleblowing System, Sistem Pengendalian Internal, Budaya Organisasi, dan Keadilan Organisasi Terhadap Pencegahan Kecurangan Nyoria Mersa Anggraeni; Sailawati Sailawati; Niken Elok Larasatining Malini
Jurnal Akuntansi Keuangan dan Bisnis Vol 14 No 1 (2021): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh whistleblowing system, sistem pengendalian internal, budaya organisasi dan keadilan organisasi terhadap pencegahan kecurangan. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer yang diperoleh dari kuesioner. Kriteria sampel yang digunakan yaitu pegawai negeri sipil pada Dinas Pekerjaaan Umum, Penataan Ruang dan Perumahan Rakyat Provinsi Kalimantan Timur yang berjumlah 147 responden. Teknik analisis data menggunakan structural equation model (SEM) dengan aplikasi AMOS Version 22 dan SPSS ver 17. Hasil penelitian menunjukkan bahwa secara parsial whistleblowing system, sistem pengendalian internal, budaya organisasi dan keadilan organisasi berpengaruh positif dan signifikan terhadap pencegahan kecurangan. Kata kunci : Budaya organisasi, Keadilan organisasi, Pencegahan kecurangan, Sistem pengendalian internal, Whistleblowing system
A Scope Analysis on Tax Amnesty Toward Taxpayer Compliance in Paying Taxes in Samarinda-Indonesia La Ode Hasiara; Sailawati Sailawati
Journal of Applied Accounting and Taxation Vol 7 No 1 (2022): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v7i1.1990

Abstract

The study aims to examine and test the quality of service of the tax authorities, tax payer education related to taxpayer compliance, application of tax sanctions, socialtizations on taxpayer compliance, and taxpayers’ knowledge on on compliance in Samarinda, East Kalimantan. This study uses a quantitative descriptive approach, by using SPSS Version 20. The results of this study indicate that the quality of tax authorities, taxpayer education, tax sanctions, socialization to taxpayers and knowledge of influential taxpayers have a significant impact on taxpayer compliance in Samarinda, East Kalimantan. The R2 is 0,292 or 29%, meaning that the variables affect compliance by 29% and the remaining 71% is influenced by other variables outside of this study. Simultaneously and partially, the quality of tax authorities, education of taxpayers, application of tax sanctions, socializations to taxpayers, and initial taxpayers’ knowledge on compliance have a significant effect on compliance.
Analysis of Tax Innovation Breakthrough on E-Bphtb System to Minimize Fraud in the Local Revenue Office of Samarinda Kristin Wulansari; Della Olivia Caterina Kalangit; Sailawati Sailawati
Journal Research of Social Science, Economics, and Management Vol. 1 No. 12 (2022): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1582.662 KB) | DOI: 10.59141/jrssem.v1i12.220

Abstract

The COVID-19 pandemic is a massive health calamity that will also result in an impending global economic restructuring. The impact of COVID-19 Pandemic is extensive and has presented enormous challenges to the world as a whole. A full economic recovery from the COVID-19 is unlikely. The governments must building resilience and leading in this time of crisis to a new phase new normal in the COVID-19 pandemic. Online service (e-Government) is a solution but the challenge in the success of online service (e-Government) implementation. The purpose of this research is to define the processes, challenges and opportunities for the application of the e-BPHTB systems in the Regional Revenue Office of Samarinda. A qualitative descriptive methodology is used in this research. The results of this research suggest that the e-BPHTB system implementation has been successful. Investment in e-BPHTB systems enhances performance, efficacy and quality of service in The Local Revenue Agency of Samarinda. The result also showed that the challenges of e-BPHTB implementation, such as : the quality infrastructure system, the complicated of regional regulations, and the taxpayer’s awareness so bad.
What Influences MSMEs to Seek Credit? An Empirical Study at Bank BPD Kaltimtara Sebulu Sub Branch Office Sailawati Sailawati; Eka Putri Aryanti; Noor Fachman Tjetje; Ching Yen Li
Jurnal Akuntansi Keuangan dan Bisnis Vol 19 No 1 (2026): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v19i1.7006

Abstract

Main Purpose – The purpose of this study was to determine the influence of credit procedures, collateral, credit requirements, and interest rates on the decision to apply for MSME credit at Bank Kaltimtara KCP Sebulu. Method – This research used a quantitative research. The sampling technique in this study used a purposive sampling technique with 133 respondents as the sample. Data were collected through the distribution of questionnaires with Likert scale measurements. Data processing was carried out using using IBM SPSS Statistics software version 27. Main Findings – The results of this study indicate that partially the credit guarantee, credit requirements, and interest rate variables have a positive and significant effect on credit decisions, while the credit procedure variable does not have a positive and significant effect on credit decisions at Bankaltimtara. Simultaneously, the credit procedure, credit collateral, credit requirements and interest rate variables have a positive and significant effect on credit decisions at Bank BPD Kaltimtara Sebulu Sub-Branch office. Theory and Practical Implications – This study’s findings enrich the literature on credit decision-making among MSME, particularly regarding the credit procedure variable, which is shown to have no effect on their credit decision-making. This indicates that MSME actors do not consider credit procedures as a priority factor when making credit decisions at Bankaltimtara KCP Sebulu. Novelty – This study contributes by integrating the variables of credit procedures, credit collateral, credit requirements, and interest rates with the credit decisions of MSME in Sebulu District.
Co-Authors Angga Kusumah Ching Yen Li Della Olivia Caterina Kalangit Eka Putri Aryanti Febrianti Febrianti Gina Selviana Kristin Wulansari La Ode Hasiara Marwanto Marwanto Muhammad Suyudi Niken Elok Larasatining Malini Noor Fachman Tjetje Nyoria Mersa Anggraeni