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All Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Eksis Jurnal Eksis
Lewi Patabang
Politeknik Negeri Samarinda
Humanities Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Journal : Jurnal Eksis

 1 
PENGARUH KEEFEKTIFAN PENGENDALIAN INTERNAL, KETAATAN ATURAN AKUNTANSI DAN KESESUAIAN KOMPENSASI TERHADAP KECURANGAN (FRAUD) AKUNTANSI PADA ORGANISASI PERANGKAT DAERAH (OPD) KABUPATEN KUTAI TIMUR Lewi Patabang; Rahmawati Fitriana; Fatmawati Nurhaliza
Jurnal Eksis Vol 17, No 1 (2021): Vol 17 No. 1 April 2021
Publisher : Politeknik Negeri Samarinda

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Abstract

The aims of this research are to know the influence of Effect of Internal Control Effectiveness, Observance of the rules accounting and compliance compensation on accounting fraud. The object of research in this study is Local Government Institution (OPD) of East Kutai Regency. Pursuant to Accedential Sampling method, total sample in this research is 71 responden from 3 Local Government Institution (OPD) of East Kutai Regency. Hypothesis in this research use meltiole linear regression analysis. The results of this study are: (1) There is no significant effect between the Effectiveness of Internal Control on Accounting Fraud in OPD East Kutai Regency, this is indicated by the tcount value of the Internal Control Effectiveness variable of 0.238 <from the ttable value of 1.668 and the significance value in the table of 0.812 (above 0.05). (2) There is a negative and significant influence between the Compliance of Accounting Rules on Accounting Fraud, this is indicated by the tcount value of the Accounting Rules Compliance variable of -2.336> of the t table value of 1.668 and the significance value of the table of 0.023 (below 0.05). (3) There is no significant effect between Compensation Suitability for Accounting Fraud in OPD East Kutai Regency, this is indicated by the tcount of the Compensation Suitability variable of 0.744 <from the ttable value of 1.668 and the significance value in the table of 0.459 (above 0.05 ). (4) There is no significant influence between the Effectiveness of Internal Control, Compliance with Accounting Rules and Compensation Compensation for Accounting Fraud in OPD East Kutai Regency, this is indicated by the Fcount value of 2.071 <from the t-table value of 2.74 and the significance value in the table of 0.112. (above 0.05).Keywords : effectiveness of internal control. Observance of the rules accounting, compliance compensation of acoounting fraud.
ANALISIS KONTRIBUSI SUMBER PENDAPATAN ASLI DAERAH TERHADAP PENDAPATAN ASLI DAERAH KOTA SAMARINDA (Studi Kasus Pada Bapenda Kota Samarinda) Lewi Patabang; Rahmawati Fitriana; Yongky Weldy
Jurnal Eksis Vol 15, No 2 (2019)
Publisher : Politeknik Negeri Samarinda

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Abstract

This study discusses which sources of Original local Government Revenues make the largest contribution to the Original local Government Revenues of Samarinda City. The method used in this study is a quantitative method, which is contribution analysis. This research data was obtained from the Regional Income Agency of Samarinda City. The results of the current study of Original local Government Revenues sources for 2014-2018 which contributed to a good assessment were the regional tax in 2018 which amounted to 70,72% which was supported by the contribution of Roadway Lighting Tax by 30,18% and lower contribution was in 2014 amounted to 54,77%. Keywords: Contributions, Source Original local Government Revenues.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN SISTEM PEMBAYARAN GO-PAY TERHADAP INTENSITAS PENGGUNAAN LAYANAN GOJEK DI SAMARINDA Lewi Patabang; Noor Fachman Tjetje
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 variables of benefit, convenience, risk, and promotion impact the attitudes of Go-pay users, as well as to determine the effect of Go-pay users' attitude variables on the intensity of using Gojek services in Samarinda. The data used is primary data sourced from Go-pay users in the city of Samarinda and secondary data sourced from the internet, websites, articles, and news. The sample used in this study amounted to 149 respondents. This study uses a tool to process data, namely SPSS (Statistical Product Service Solution). This testing process uses validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis, simple linear regression analysis, T-test, F test, and R2 test. The results of this study indicate that the variables of benefit, convenience, and promotion have a positive and significant effect on the attitudes of Go-pay users, and the risk variable has a negative and insignificant effect on the attitudes of Go-pay users. While the Go-pay user attitude variable to the intensity of using Gojek services has a positive and significant effect. Keywords: Usefullness, Ease of Use, Attitude, Risk, Promotion, and Intensity of Using Gojek Services
Co-Authors Fatmawati Nurhaliza Friska Efriyanti Manurung M. Said Agus Gunawan Marwanto Marwanto Noor Fachman Tjetje Rahmawati Fitriana Yongky Weldy