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All Journal Sebatik Jurnal Eksis Jurnal Pengabdian kepada Masyarakat Bulletin of Community Engagement Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah Jurnal Eksis
Eko Adi Widyanto
Jurusan Akuntansi, Politeknik Negeri Samarinda
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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SYMPTOMS OF FRAUD DAN PERAN AUDITOR INTERNAL DALAM PENDETEKSIAN FRAUD DI LINGKUNGAN POLITEKNIK NEGERI SAMARINDA (STUDI PADA SATUAN JURUSAN) Zulfikar Zulfikar; Eko Adi Widyanto
Jurnal Eksis Vol 10, No 1 (2014)
Publisher : Politeknik Negeri Samarinda

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Abstract

Penelitian ini bertujuan untuk menganalisis gejala-gejala penyimpangan atau kecurangan (symptoms of fraud) dan peran auditor internal dalam mendeteksi fraud di lingkungan Politeknik Negeri Samarinda. Penelitian ini dilaksanakan dengan pendekatan kualitatif. Adapun yang menjadi informan adalah internal auditor, dosen pengelola keuangan di satuan jurusan, dan ahli internal audit di Politeknik Negeri Samarinda. Dalam penelitian ini, analisis data yang digunakan adalah analisis data lapangan Model Miles and Huberman. Hasil Penelitian ini menunjukkan bahwa fraud yang sering terjadi pada pada salah satu Jurusan di Politeknik Negeri Samarinda adalah lemahnya pengendalian internal dan ketidaknormalan data akuntansi (accounting anomaly). Kelemahan pengendalian internal terjadi karena sistem akuntansi yang tidak memadai dan kurangnya pengendalian internal dari manajemen, sedangkan accounting anomaly terjadi karena penganggaran yang tidak matang dan pencairan dana yang terlambat. Dilain pihak, review dari manajemen puncak sangat penting daripada peran auditor internal. Terkadang internal auditor dituntut menyelesaikan tugas untuk memastikan sistem berjalan dengan baik, namun mereka tidak dapat berbuat apa tanpa dukungan dari manajemen puncak. Auditor internal harus mengenali resiko atas kecurangan yang dapat terjadi dan direktur harus membangun budaya anti korupsi di lingkungan Politeknik Negeri Samarinda untuk mencegah fraud.Kata Kunci : Fraud, Symptom, Pendeteksian Fraud 
PENGARUH MOTIVASI TERHADAP MINAT MENGIKUTI UJIAN CHARTERED ACCOUNTANT (CA) INDONESIA Eko Adi Widyanto; Rahmawati Fitriana
Jurnal Eksis Vol 12, No 1: April 2016
Publisher : Politeknik Negeri Samarinda

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Abstract

Tujuan penelitian ini untuk mengetahui pengaruh Motivasi Sosial, Motivasi Karir, Motivasi Ekonomi, dan Motivasi Kualitas terhadap minat mengikuti ujian Chartered Accountant (CA) Indonesia. Responden penelitian adalah seluruh Mahasiswa semester 8 Program Studi Akuntansi Manajerial Jurusan Akuntansi Politeknik Negeri Samarinda sebanyak 73 mahasiswa. Pengujian instrumen dilakukan menggunakan uji validitas dan reliabilitas. Guna menentukan ketepatan model dilakukan pengujian asumsi klasik dilanjutkan dengan analisis regresi berganda baik secara parsial maupun simultan Hasil penelitian menyatakan secara simultan, motivasi sosial, motivasi karir, motivasi ekonomi dan motivasi kualitas secara bersama-sama berpengaruh terhadap minat untuk mengikuti ujian CA Indonesia. Secara parsial hanya variabel motivasi ekonomi yang berpengaruh secara signifikan, sedangkan 3 variabel lain yaitu Motivasi sosial, Motivasi karir dan Motivasi kualitas tidak berpengaruh signifikan terhadap minat untuk mengikuti ujian Chartered Accountant (CA) Indonesia. Keywords: Motivasi Sosial, Motivasi Karir, Motivasi Ekonomi, Motivasi Kualitas, Chartered Accountant
PENGARUH KINERJA LINGKUNGAN DAN KINERJA KEUANGAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR DI BEI yunus tulak tandirerung; Eko Adi Widyanto; Riski Masitah Rahmah
Jurnal Eksis Vol 15, No 1 (2019)
Publisher : Politeknik Negeri Samarinda

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Abstract

This study aims to examine the effect of environmental performance and financial performance in corporate social responsibility in manufacturing companies. The company's environmental performance in this study was measured through PROPER (Program Rating of Company Performance in Environmental Management). Financial performance used includes profitability, leverage, and likuiditas. The dependent variable in this study is of corporate social responsibility. The results of this study indicate that  (1) environmental performance has a positive and significant effect on corporate social responsibility, (2) profitability has a negative and not significant effect on corporate social responsibility, (3) Leverage has a negative and not significant effect on corporate social responsibility (4) likuiditas has a negative and not significant effect on corporate social responsibility. (5) Environmental performance, profitability, likuiditas, and Leverage has a positive and significant effect on corporate social responsibility Keywords: corporate social responsibility, environmental performance, financial performance
ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PT MAYORA INDAH, Tbk MENGGUNAKAN METODE ECONOMIC VALUE ADDED (EVA) PERIODE 2012-2018 Rafiqoh Rafiqoh; Eko Adi Widyanto; Rifka Maulida
Jurnal Eksis Vol 15, No 2 (2019)
Publisher : Politeknik Negeri Samarinda

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Abstract

The Objectives of this research are to determine the financial performance of PT Mayora Indah, Tbk by using the Economic Value Added (EVA) method for the 2012-2018 period. The research method that I use is quantitative descriptive research by analyzing financial statements using quantitative data, namely the statement of financial position and the income statement of PT Mayora Indah, Tbk. The type of data used is secondary data obtained directly from the site www.idx.co.id, www.mayoraindah.co.id, www.finance.yahoo.com and www.bi.go.id. The analytical tool used is the Economic Value Added (EVA) method which consists of: Net Operating After Tax (NOPAT), Weight Average Cost of Capital (WACC), Total Capital Structure, Capital Costs and Economic Value Added (EVA). Based on the results of the analysis and discussion conducted at PT Mayora Indah, Tbk during the 2012-2018 study period using the EVA method, the results showed a positive EVA value. Keywords: Financial Performance, Economic Value Added (EVA)
INTERPRETASI SIKAP MAHASISWA AKUNTANSI TERHADAP UNDANG-UNDANG AKUNTAN PUBLIK GUNA PERENCANAAN KARIR DITINJAU DARI SOCIAL COGNITIVE CAREER THEORY Zulfikar Zulfikar; Eko Adi Widyanto
Jurnal Eksis Vol 12, No 1: April 2016
Publisher : Politeknik Negeri Samarinda

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Abstract

Explanation of Article 6, paragraph 1 letter a public accountant at the Law which reads "who can participate in education the public accounting profession is someone who has a minimum of a bachelor of education 1 (S-1), diploma IV ( D-IV), or equivalent" this being debated among students because of the accounting profession through education can come from the accounting and non-accounting majors. This study uses a qualitative method with a phenomenological approach and Social Cognitive Carrer Theory analysis (SCCT) with self efficacy, outcome expectations, and personal goals to describe the perceptions, student motivation and optimism to become a public accountant. The study states that the student is issued perceptions are negative and positive. Accounting student motivation increase with the implementation of this Act as a public accountant will be increasingly shown itself to be capable of competing public accountants, and optimism students to become CPAs higher because students believe knowledge they gained at D-IV majoring in managerial accounting basis is strong optimism. Keywords: CPA Law, Carrer Planning, SCCT
PERSEPSI MAHASISWA JURUSAN AKUNTANSI TERHADAP PERILAKU TIDAK ETIS AKUNTAN (STUDI KUANTITATIF PADA MAHASISWA POLITEKNIK NEGERI SAMARINDA) Eko Adi Widyanto; Rahmawati Fitriana; Al’Hasrin Al’Hasrin
Sebatik Vol 23 No 2 (2019): Desember 2019
Publisher : STMIK Widya Cipta Dharma

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Abstract

Tujuan penelitian ini untuk mengetahui dan menganalisis pengaruh orientasi etis idealisme dan pengetahuan etika terhadap persepsi mahasiswa atas perilaku tidak etis akuntan. Penelitian dilakukan di 2 (dua) Program Studi pada Jurusan Akuntansi Politeknik Negeri Samarinda. Data yang digunakan adalah data primer berupa kuesioner / angket. Dengan menggunakan rumus slovin, didapat jumlah responden sebanyak 176 orang mahasiswa dari total populasi 310 orang. Metode pengambilan data dilakukan dengan cara purposive sampling yakni pengambilan data berdasarkan kriteria / tujuan tertentu. Teknik analisis data dilakukan dengan uji Instrumen yang terdiri dari uji validitas dan reliabilitas. Selanjutnya dilakukan pengujian asumsi klasik yang terdiri dari uji normalitas, uji heteroskedastisitas, uji multikolinieritas dan uji auto korelasi. Tahap terakhir dilakukan uji regresi berganda yang terdiri dari uji secara bersama-sama (simultan), uji secara parsial, serta dilengkapi dengan koefisien korelasi dan koefisien determinasi. Semua pengujian dilakukan dengan bantuan piranti lunak (Software) IBM SPSS v25. Hasil penelitian menunjukkan bahwa secara parsial orientasi etis idealisme tidak berpengaruh signifikan terhadap persepsi mahasiswa akuntansi atas perilaku tidak etis akuntan, sedangkan pengetahuan etika berpengaruh Negatif dan signifikan terhadap persepsi mahasiswa akuntansi atas perilaku tidak etis akuntan. secara simultan orientasi etis idealisme dan pengetahuan etika secara bersama berpengaruh terhadap persepsi mahasiswa akuntansi atas perilaku tidak etis akuntan.
Pengaruh Pemahaman Bagi Hasil dan Kepercayaan terhadap Minat Menjadi Nasabah Bank Syariah Tahun 2022 Aris Tri Cahyono; Eko Adi Widyanto; Indah Alifia Anjani
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.v19i01.394

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengetahui faktor yang mempunyai pengaruh terhadap minat menjadi nasabah bank syariah karena dalam aktivitasnya bank sangat membutuhkan kepercayaan dari masyarakat. Alat analisis yang digunakan uji heteroskedasitas, analisis regresi linier berganda, uji T, Uji F dan Uji R2. Hasil penelitian ini menunjukan bahwa secara parsial variabel pemahaman bagi hasil, kepercayaan berpengaruh positif dan signifikan terhadap minat menjadi nasabah bank syariah. Secara simultan pemahaman bagi hasil dan kepercayaan terhadap minat menjadi nasabah bank syariah berpengaruh positif dan signifikan.
ANALISIS PEARLS SEBAGAI ALAT UKUR KINERJA KEUANGAN PADA CREDIT UNION DAYA LESTARI (Studi Kasus Credit Union Daya Lestari di Kota Samarinda) Agusta Maria Mala’ang; Muhammad Zaini; Eko Adi Widyanto
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6: Nopember 2023
Publisher : Bajang Institute

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This study aims to determine the level of soundness in the financial performance of Credit Unions based on indicators in the PEARLS analysis over a period of 2 years. This study uses documentary data on financial performance in the form of factors, journals and financial reports. Data collection was carried out using literature study and documentation techniques. The data analysis technique used to answer this analysis is using the PEARLS indicator system. The results showed that the financial performance of Credit Union Daya Lestari in terms of indicators (1) Protection P1 and P2 showed unhealthy performance; (2) Effective financial structure showed unhealthy performance on indicators E1, E5, E6 and E9, there was one healthy indicators, namely in E1 in 2018-2019; (3) Asset quality shows unhealthy performance in indicators A1 and A2, there are healthy indicators, namely in A2 in 2017 and 2019; (4) Rates of return and costs show performance unhealthy; (5) Liquidity shows unhealthy performance; (6) Signs of growth shows unhealthy performance
Influence of Organizational Factors, Social Factors, Individual Factors of Information Technology Acceptance on Perceived Usefulness at Bank Syariah Indonesia (BSI) Samarinda Eko Adi Widyanto; Muhammad Suyudi; Angga Kusumah; Ruhmi Meysha Stinha
Bulletin of Community Engagement Vol. 4 No. 3 (2024): Bulletin of Community Engagement
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/bce.v4i3.1604

Abstract

This study is to evaluate the impact of organizational, social, and individual factors on Information Technology acceptance and its effect on the perception of convenience at Bank Syariah Indonesia, Samarinda City. This research utilized primary data obtained via questionnaires. The study sample comprises personnel with access to T24 software at Bank Syariah Indonesia in Samarinda City. The purposive sampling method was employed for sample selection, resulting in a total of 62 research samples. The data analysis methodology was evaluated utilizing Statistical Product and Service Solutions (SPSS) Statistics version 26. The employed data analysis procedures included descriptive statistics, data quality assessments, assumption tests for classification, multiple linear regression analysis, t-tests, F-tests, and determination tests (R²/R Square). The findings of this study indicate that (1) Organizational Factors exert a positive and significant influence on perceived usefulness; (2) Social Factors exert a positive and significant influence on perceived usefulness; (3) Individual Factors exert a positive and significant influence on perceived usefulness; and (4) Organizational Factors, Social Factors, and Individual Factors collectively exert a positive and significant influence on perceived usefulness.
Pengaruh Rasio Keuangan terhadap Perubahan Laba pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia Periode 2018-2023 Mira Listiani; Eko Adi Widyanto
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 3 No. 2 (2025): Juni : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v3i2.1695

Abstract

The purpose of this research is to determine and analyze the influence of the current ratio, debt to asset ratio, and return on asset both partially and simultaneously on profit changes in pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2018-2023. This research is of a descriptive quantitative type, using purposive sampling method for data collection. The data used are secondary data taken from the financial statements of pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2018-2023. The results of this study indicate that the coefficient of determination (R2) value is 0.762, which shows that the contribution of the current ratio, debt to asset ratio, and return on asset variables to profit changes is 76.2%. Meanwhile, the remaining 23.8% is influenced by other factors not included in this study. The results of the hypothesis test show that the current ratio partially does not affect profit changes. Meanwhile, the debt to asset ratio and return on asset partially affect profit changes. Simultaneously, the current ratio, debt to asset ratio, and return on asset affect profit changes in pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2018-2023.
Co-Authors Agusta Maria Mala’ang Al’Hasrin Al’Hasrin Angga Kusumah Aris Tri Cahyono Fatahul Rahman Indah Alifia Anjani La Ode Hasiara Mira Listiani Muhammad Suyudi Muhammad Zaini Noor Fachman Tjetje Rafiqoh Rafiqoh Rahmawati Fitriana Rahmawati Fitriana Rifka Maulida Riski Masitah Rahmah Ruhmi Meysha Stinha Yunus Tulak Tandirerung Zulfikar Zulfikar Zulfikar Zulfikar