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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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Journal : Jurnal Eksis

 1 
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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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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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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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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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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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
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