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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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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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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.

ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI MINAT MENABUNG DI BANK PADA KALANGAN PELAJAR (Studi Kasus Pada Pelajar SMP Negeri 3) Achmad Rudzali; Rahmawati Fitriana; Mat Juri; Renny Augustini Putri
Jurnal Eksis Vol 16, No 1 (2020): Vol 16, No 1 (2020)
Publisher : Politeknik Negeri Samarinda

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This study aims to determine the effect of knowledge factors, location factors and pocket money factors on interest in saving among students of Sebulu 3 Public Middle School. The statistical tool used in this study is multiple linear regression. This research uses quantitative methods. The data analysis technique used in this study is the validity test, reliability test, normality test, multicollinearity test and heteroscedasticity test. While the hypothesis test uses the T test, F test and R2 test, using an analysis tool, the SPSS 21 program. The object of the research is students of SMP Negeri 3 Sebulu with a sample of 158 students. The data of this study uses data collection techniques by observing and distributing questionnaires.Keywords: knowledge factor, location factor, pocket money factor, saving interest.

KEMAMPUAN INTRPRESTASI MAKNA DALAM TEKS BACAAN BAHASA INGGRIS MAHASISWA POLITEKNIK NEGERI SAMARINDA Rahmawati Fitriana
Sebatik Vol 24 No 1 (2020): Juni 2020
Publisher : STMIK Widya Cipta Dharma

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Penelitian ini bertujuan untuk mengetahui dan mengamati kemampuan mahasiswa dalam menginterpretasikan makna pada teks bacaan bahasa Inggris pada program studi D3 Akuntansi, di Jurusan Akuntansi di Politeknik Ngeri Samarinda. Kemampuan mahasiswa dalam menginterpretasikan makna teks bacaan pada kegiatan membaca dengan pemahaman cukup meningkat, walaupun hasil secara keseluruhan tidak begitu signifikan. Penelitian ini adalah penelitian kualitatif dengan melakukan wawancara, observasi kelas, dan test. Temuan data di analisa dengan Teori Furtus dan Teori Barret Taxonomi, teori Furtus terdiri dari main idea(6%), inference(8%), reference(12%), which of the following (16%) author’ tone (20%), vocabulary (8%), dan contituation (12%), sedangkan teori Barret Taxonomi terdiri dari literal (16%), reorganization (28%), inferential (18%), dan evaluation (14%). Mencari ide utama, inferensial, dan kosa kata ( padu padan kata, sinonim dan antonim) adalah bagian yang paling sulit di jawab bagi mahasiswa. External dan internal factor, gaya belajar, strategi belajar bahasa (pengembangan critical analisis pada teks). Kurangnya motivasi adalah beberapa faktor yang mempengaruhi dalam kegiatan membaca dengan pemahaman.

Analisis Perbandingan Kinerja Keuangan Pemerintah dalam Pengelolaan Anggaran Pendapatan dan Belanja Daerah (APBD) Kota Bontang Tahun 2014-2018 Sudarlan Sudarlan; Rahmawati Fitriana; Rezky Dayanti Mujiato
Jurnal EKSIS Vol. 18 No. 2 (2022): OCTOBER
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/eksis.v18i2.304

This study aims to determine the financial performance of local revenue of Bontang City for the period 2014-2018. Thw Analytical tools used are revenue growth, the degree of decentralization, regional independency, the regional financial dependency, the effectiveness of local taxes, and the degree of contribution of the BUMD contributions as well spending growth, operating expenditure, capital expenditure, and expenditure efficiency. The results showed that the financial performance of Bontang's regional income in general had increased. Even so the regional financial performance of the Bontang city in terms of revenue in general is still not good. This is evidenced by the average growth of income experiencing negative growth of -1.69%, the degree of decentralization ratio is still lacking due to a percentage of 13.37%, the ratio of regional independence is very low due to a percentage of 16.26%, the ratio of regional financial dependence is very high due to a percentage of 87.18%, the ratio of effectiveness of effective local tax due to a percentage of 107.55%, and the degree of contribution of BUMD has contributed due to the percentage of 3.23% and regional expenditure in the city of Bontang in general can be said to be good. This is evidenced by the average growth of expenditure experienced a negative growth of -2.02, the ratio of operating expenditure to total expenditure dominated because of a percentage of 71.15%, the ratio of capital expenditure to total expenditure did not dominate due to a percentage of 28.23%, and efficient shopping efficiency ratio due to a percentage of 84.87%.

Pengaruh Risiko, Tingkat Efisiensi dan Good Corporate Governance terhadap Kinerja Keuangan pada Bank Umum yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018 Rahmawati Fitriana; Dzikri Isgifiernanda
Jurnal EKSIS Vol. 18 No. 2 (2022): OCTOBER
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/eksis.v18i2.313

This study aims to determine the effect of Return On Investment (ROI) on CAR, the influence of Operating Income Operating Costs (BOPO) on CAR, the influence of Net Interest Margin (NIM) on CAR, the effect of Net Interest Margin (NIM) on CAR, influence of Loan to Deposit Ratio (LDR) on CAR, and the effect of Good Corporate Governance (GCG) self assessment of CAR simultaneously on commercial banks listed on the Indonesia Stock Exchange (IDX) in the period 2014 - 2018. The data used in this study are secondary data in the form of annual financial ratios with 35 observations. Data collection was obtained through the official website of the Indonesia Stock Exchange in the 2014-2018 period. Sampling was done by purposive sampling with a total of 7 banks. The results showed ROI had non significant effect on CAR. BOPO has non significant effect on CAR. NPL has non significant effect on CAR. NIM has a significant effect on CAR. LDR has non significant effect on CAR. GCG has non significant effect on CAR.

Analisis Kesalahan Penggunaan Bahasa Indonesia dalam Surat Resmi Jurusan Akuntansi Politeknik Negeri Samarinda Diyah Permana; Noor Fachman Tjetje; Rahmawati Fitriana
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.v19i01.393

Penelitian ini mengangkat permasalahan apa sajakah bentuk-bentuk kesalahan penggunaan bahasa Indonesia yang terdapat dalam surat dinas yang dikeluarkan oleh Jurusan Akuntansi Politeknik Negeri Samarinda dan faktor-faktor penyebab terjadinya kesalahan penggunaan bahasa dalam surat resmi. Bentuk kesalahan dikaji melalui penggunaan ejaan bahasa Indonesia berdasarkan Pedoman Umum Ejaan Bahasa Indonesia dan Kosa Kata Baku (KBBI). Selanjutnya, subjek materi penelitian ini berupa surat resmi yang dikeluarkan oleh Jurusan akuntansi sebanyak 147 surat resmi. Data yang diteliti yaitu kesalahan penggunaan bahasa Indonesia pada surat resmi jurusan Akuntansi. Selanjutnya, penelitian ini bertujuan untuk mendeskripsikan bahasa yang digunakan pada surat resmi Jurusan Akuntansi. Penelitian kualitatif deskriptif ini mengambil data berupa surat yang diterbitkan selama tahun 2021. Berdasarkan analisis dapat disimpulkan bahwa masih ditemukan bentuk-bentuk kesalahan yang meliputi: (1) Penggunaan Huruf Kapital, (2) Penggunaan Huruf Miring dan Tebal, (3) Penulisan Singkatan dan Akronim, (4) Penulisan Kata atau Gabungan Kata, (5) Penggunaan Afiksasi (Imbuhan), dan (7) Penggunaan Pungtuasi (Tanda Baca). Adapun faktor penyebab kesalahan bahasa, antara lain: (1) Mengopi Surat Sebelumnya, (2) Tidak Mengetahui dan Memahami, (3) Kurang teliti, dan (4) Kurang Peduli terhadap pemakaian bahasa Indonesia

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

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 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.

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