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All Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING JASS (Journal of Accounting for Sustainable Society) Jurnal Eksis Jurnal Eksis
Lewi Patabang
Politeknik Negeri Samarinda
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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
EVALUASI PROSES BELAJAR MAHASISWA DALAM AKUNTANSI BIAYA DENGAN STRATEGI PENINJAUAN KEMBALI “HOLLY-WOOD SQUARES” Marwanto Marwanto; Lewi Patabang
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 2 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (325.128 KB) | DOI: 10.30871/jama.v1i2.496

Abstract

The research conducted by Marwanto and Patabang, Lewi was aimed to examine the judicial review strategy “Hollywood Square” application in the process of both the cost classification and cost accounting system in odd semester 2016/2017. Data obtained was from the participation of the semester III students of Accounting Department Samarinda State Polytechnic. The result showed that the students’ learning performance increased in every cycle. The pre-test results was 0% of minimum score 71 but pst-test result was 75.53%. The observation result about the lecturer skill in managing the learning with the Judicial Review Strategy “Hollywood Square” with range 1 -4 showed Good Score with the average cycle I and cycle II as much as 3.5. Moreover, the student interest, the activity as well as the teamwork in the learning process with range 1-4 was Good (3.58). The score was the average of all observed aspects in these two cycle. Keywords: evaluation, comprehension, Hollywood Square
Pengendalian Persediaan Bahan Baku Kacang Kedelai Cap BW 50 Kg dengan Menggunakan Metode Economic Order Quantity (EOQ) pada Usaha Tempe Asli HB Samarinda Rahmawati Fitriana; Lewi Patabang; M. Said Agus Gunawan
Jurnal EKSIS Vol. 19 No. 1 (2023): APRIL
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/eksis.v19i01.397

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui jumlah pemesanan bahan baku kedelai BW 50 kg yang paling ekonomis dan untuk mengetahui berapa titik pemesanan kembali bahan baku kedelai BW 50 kg yang harus dilakukan oleh Usaha Tempe Asli HB Samarinda. Alat analisis yang digunakan adalah metode Economic Order Quantity (EOQ), dengan menentukan frekuensi pemesanan, menentukan nilai persediaan rata-rata, safety stock (SS), dan reorder point (ROP). Hasil yang diperoleh menunjukkan bahwa jumlah pemesanan bahan baku kedelai cap BW sebanyak 50 kg dengan metode ekonomis 3.500 karung dengan frekuensi pemesanan 2 kali dalam setahun untuk tahun 2021 dengan total biaya Rp65.995.000,00 dan persediaan minimum (safety stock) yang disediakan sebanyak 1.254 karung, dengan lead time 6 hari dalam setahun. Hasil tersebut menunjukkan bahwa Tempe Asli HB Samarinda harus melakukan pemesanan ulang ketika stok kedelai mencapai 1.368 karung di gudang.
Pengaruh Ukuran Perusahaan, Profitabilitas dan Solvabilitas terhadap Nilai Perusahaan pada Perusahaan Manufaktur Subsektor Makanan dan Minuman di Bursa Efek Indonesia Tahun 2019-2021 Lewi Patabang; Rahmawati Fitriana; Friska Efriyanti Manurung
Jurnal EKSIS Vol. 19 No. 2 (2023): OCTOBER
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/eksis.v19i2.553

Abstract

Abstract The main goal of a company is to maximize prosperity for stakeholders and can be achieved by maximizing company value. This research aims to determine and analyse the influence of company size, profitability and solvency on company value in food and beverage subsector manufacturing companies on the IDX listed in 2019-2021. The data used is secondary data which is the 2019-2021 financial report from the Indonesia Stock Exchange. The research population was 14 companies selected using a purposive sampling method with certain criteria. Data analysis techniques were carried out using descriptive statistical tests, classical assumption tests, multiple linear regression tests. The research results show that the two dependent variables (profitability and solvency) have a significant effect on company value, however company size does not have a significant effect on company value. Simultaneously, company size, profitability and solvency have an effect on company value.
THE IMPACT OF COMPENSATION AND WORK ENVIRONMENT ON THE PERFORMANCE OF PT AJA MEGA PERKASA EMPLOYEES THROUGH MOTIVATION Ahmad Sirri; Eka Febriani; Lewi Patabang
JASS (Journal of Accounting for Sustainable Society) Vol. 6 No. 1 (2024): JASS Edisi Juni 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v6i1.1239

Abstract

PT AJA MEGA PERKASA is an agency running withinside the mining zone withinside the metropolis of Samarinda, that's one of the business sectors that has made a big contribution to Indonesia, beginning from growing export revenues, local development, growing financial activity, starting employment possibilities and reassets of profits for the imperative and local budgets. In this research, descriptive quantitative methods were used. The research object of PT Aja Mega Perkasa is the workshop and office section. This research uses non-probability sampling. The sample included 60 people. The data collection method was carried out through the distribution of questionnaires. The results of the tests conducted showed that (1) compensation has a large positive impact on motivation, (2) work environment has a large positive impact on motivation, and (3) motivation has a large positive impact on motivational performance. I realized that I should give. (4) Compensation has a positive and significant impact on employee performance through motivation. (5) Work environment has a positive and significant impact on employee performance through motivation. Keywords: Compensation, Work Environment, Motivation, Employee Performance
Co-Authors Ahmad Sirri Eka Febriani Fatmawati Nurhaliza Friska Efriyanti Manurung M. Said Agus Gunawan Marwanto Marwanto Noor Fachman Tjetje Rahmawati Fitriana Yongky Weldy