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DETERMINAN PILIHAN KARIR PADA MAHASISWA AKUNTANSI (Studi Empiris pada Mahasiswa S1 Akuntansi Manajerial Politeknik Negeri Samarinda) Zulfikar Zulfikar; Nyoria Anggraeni Mersa
Jurnal Eksis Vol 11, No 1 (2015)
Publisher : Politeknik Negeri Samarinda

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ZULFIKAR dan NYORIA ANGGRAENI MERSA.This study aims to determine whether the financial reward factors, work environment, labormarket considerations, personality, and gender influence for the students of the managerial accounting, State Polytechnic of Samarinda in choosing a profession as an accountant. This study use data survey method that uses primary data obtained from questionnaires. The population in this study was a mid-level accounting students of the managerial accounting, State Polytechnic of Samarinda. The number of samples taken in this researchare 87 students.Tool data used inthisstudy using differenttestt-test and discriminant analysis using SPSS20. Analysis of the results shows tha tthe factor of financial awards, work environment, labormarket considerations, personality and gender did not significantly influence the election of the public accounting profession andcorporate accounting profession. Anddiscriminant scores for the twogroups of the same accounting profession significantly, which means that thereisa different view for students who choose the public accounting profession and students who choose accounting profession companyKeywords: Financial award, Work environment, Labor market considerations, Personality, Gender and the Accounting profession

PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA BANK UMUM KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA Nyoria Anggraeni Mersa; Yulius Gessong Sampeallo; Retno Halimah
Jurnal Eksis Vol 17, No 2 (2021): Vol 17 No. 2 Oktober 2021
Publisher : Politeknik Negeri Samarinda

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This research aims to analyze and prove the partial and simultaneous influence of the variables studied. This study used 3 independent variables. Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) and Return on Asset (ROA), stock price was the dependent variable. The object of the research were Conventional commercial banks listed on the Indonesia Stock Exchange (IDX).The data in the study were obtained through the official website of the Indonesia Stock Exchange (www.idx.co.id) for the 2012-2019 period. The total data was 54 of 9 companies for 6 years. The analysis technique used the multiple linear regression by looking at the results of the SPSS output in the Standardized Coefficients Beta column. The results of multiple regression analysis using SPSS version 24 obtained the equation that was is Y= 0,310 + (-0,371) + 0,089 + (-0.090) + e. The result of multiple (Uji-t) showed that partially CAR had a positively and significant influence on the stock price, while the LDR variabel has a negative effect and significant value, and ROA and NPL variables have negative effect and not influence significant on the stock price. Meanwhile, the CAR, LDR, ROA and NPL variables simultaneously influence the stock price. Keywords: CAR, LDR, ROA, and NPL, Stock Price.

ANALISIS PENERAPAN PENGELOLAAN KEUANGAN DANA DESA BERDASARKAN PERMENDAGRI NOMOR 20 TAHUN 2018 (Studi Kasus Pada Desa Melintang Kecamatan Muara Wis Kabupaten Kutai Kartanegara) Nyoria Anggraeni Mersa
Jurnal Eksis Vol 16, No 2 (2020): Vol 16, No 2 (2020)
Publisher : Politeknik Negeri Samarinda

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The objectives achieved in this study were to determine the application of Melintang Village financial management based on Permendagri Number 20 of 2018 concerning village financial management. Techniques collection data using triangulation techniques aim to test the truth of data obtained from observation, interviews and documentation from Melintang Village. The results of the discussion that have been described are: (a) village financial planning has been carried out with the principles of community participation and openness, (b) in the implementation of the village government has applied the principle of accountability for revenues and expenditures, but can be seen from the realization of the implementation of the budget allocation for village funds have not been optimally absorbed, especially in the field of implementation of development activities, (c) the administration has been carried out and is periodically accounted to the village head and the community, (d) reporting on the realization of the APBDesa implementation has been submitted to the community as a form of the process of implementing the APBDesa implementation, (e) for accountability reports on the realization of the APBDesa the village head has also submitted to the Regent at the end of the fiscal year. Keyword : village financial management, internal ministerial regulation

DETERMINAN PENERIMAAN PENDAPATAN PAJAK DAERAH KOTA SAMARINDA Muhammad Kadafi, SE., M.SA; Nyoria Anggraeni Mersa; Hanna Septiana 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 GRDP, population and inflation on regional tax revenues both partially and simultaneously. The analytical tool used is multiple linear regression. The data used are GRDP (Gross Regional Domestic Product), Total Population, Inflation and Regional Taxes for 2009-2019. The results of this study partially show that the GRDP has a positive and significant effect on regional tax revenue, the population has a positive and significant effect on regional tax revenue and inflation has a positive but positive effect. significant impact on the acceptance of regional taxes Samarinda. Then together (simultaneously) GRDP, population and inflation have a significant effect on local taxes Keywords: GRDP, Population Amount, Inflation and Regional Tax Revenue in Samarinda City.

PENGARUH IKLIM KERJA DAN KESEJAHTERAAN TERHADAP KINERJA DOSEN DI JURUSAN AKUNTANSI POLITEKNIK NEGERI SAMARINDA Nyoria Anggraeni Mersa; Zulfikar Zulfikar
Jurnal Eksis Vol 11, No 1 (2015)
Publisher : Politeknik Negeri Samarinda

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NYORIA ANGGRAENI MERSA dan ZULFIKAR. Penelitian ini bertujuan : pertama, mendiskripsikan dan menganalisis pengaruh antara iklim kerja terhadap kinerja dosen di jurusan Akuntansi Politeknik Negeri Samarinda. Kedua, mendiskripsikan dan menganalisis pengaruh antara kesejahteraan dosen terhadap kinerja dosen di jurusan Akuntansi Politeknik Negeri Samarinda. Ketiga mendiskripsikan dan menganalisis pengaruh antara iklim kerja dan kesejahteraan dosen terhadap kinerja dosen di jurusan Akuntansi Politeknik Negeri Samarinda.Metode analisis yang digunakan dipenelitian ini menggunakan metode analisis berganda untuk menguji pengaruh antara iklim kerja dan kesejahteraan dosen terhadap kinerja dosen di jurusan Akuntansi Politeknik Negeri Samarinda. Uji realibilitas dan validitas juga dilakukan terhadap butir-butir pertanyaan kuesioner sebelum dilakukan uji regresi linier berganda. Hasil penelitian menyimpulkan bahwa : pertama, tidak terdapat pengaruh yang signifikan antara Iklim Kerja (X1) terhadap Kinerja (Y) dengan angka signifikansi sebesar 0,109 > 0,05. Kedua, terdapat pengaruh yang signifikan antara Kesejahteraan (X2) terhadap Kinerja (Y) dengan angka signifikansi sebesar 0,000 < 0,05. Ketiga, iklim kerja (X1) dan kesejahteraan (X2) secara bersama-sama berpengaruh signifikan terhadap kinerja dosen (Y) di jurusan akuntansi Politeknik Negeri Samarinda dengan angka signifikansi sebesar 0,000 < 0,05.Kata Kunci: Iklim Kerja, Kesejahteraan, Kinerja Dosen

PENGARUH STRUKTUR KEPEMILIKAN, PAJAK, DAN PERTUMBUHAN PERUSAHAAN TERHADAP PEMBAYARAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2014-2018 Muhammad Suyudi; Nyoria Anggraeni Mersa; Astri Rianti Putri
Jurnal Eksis Vol 16, No 2 (2020): Vol 16, No 2 (2020)
Publisher : Politeknik Negeri Samarinda

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The purpose of this study is to examine the effect of ownership structure, tax, and firm growth on dividend payments measured using the Dividend Payout Ratio (DPR). The variable of this study is Ownership Structure as variables X1, Tax as variables X2 and Company Growth as variables X3 and Dividend Payment as variables Y. This study also used multiple linear regression with f test and t test using SPSS 25 program. This study shows that the ownership structure does not have a significant effect on dividend payments and firm growth does not significantly influence dividend payments, but other tax variables significantly influence dividend payments. Keywords: Dividend, Dividend Payout Ratio, ownership structure, tax, growth

Persepsi Mahasiswa Akuntansi Terhadap Integritas, Objektivitas, Dan Independensi Akuntan Sebelum Dan Sesudah Menempuh Mata Kuliah Etika Bisnis Dan Profesi Zulfikar Zulfikar; Nyoria Anggraeni Mersa
Jurnal Eksis Vol 8, No 1 (2012)
Publisher : Politeknik Negeri Samarinda

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Penelitian ini menganalisis persepsi mahasiswa akuntansi terhadap etika profesi akuntan yaitu integritas, objektivitas, dan independensi sebelum dan sesudah menempuh mata kuliah etika bisnis dan profesi. Penelitian ini adalah penelitian eksplorasi dengan menggunakan judgment sampling dalam pengambilan data. Sampel penelitian ini adalah mahasiswa jurusan akuntansi semester 4 dan 6. Mahasiswa semester 4 sudah menempuh Mata Kuliah Auditing 1 dan Auditing 2, tetapi belum menempuh Mata Kuliah Etika Bisnis dan Profesi, sedangkan mahasiswa semester 6 sudah menempuh Mata Kuliah Auditing 1, Auditing 2 dan Etika Bisnis dan Profesi. Metode Analisis yang digunakan adalah dengan menggunakan uji beda lavene test. Hasil penelitian menunjukan t sebesar -0,942 (sebelum) dan -0,950 (sesudah) dengan signifikansi 0,05, terdapat perbedaan persepsi mahasiswa semester 4 dan semester 6 berkaitan dengan “Integritas Akuntan” (X1). Berkaitan dengan “Objektivitas Akuntan” (X2) diperoleh nilai t sebesar 0,300 (sebelum) dan 0,302 (sesudah) dengan signifikansi 0,05, artinya tidak terdapat perbedaan antara mahasiswa semester 4 dengan semester 6. Sedangkan persepsi mahasiswa terhadap “Independensi Akuntan” (X3) diperoleh nilai t sebesar 3,595 (sebelum) dan 3,609 (sesudah) dengan signifikansi 0,05, artinya tidak terdapat perbedaan. Hasil penelitian ini juga menunjukkan bahwa penambahan kurikulum Mata Kuliah Etika Bisnis dan Profesi di Jurusan Akuntansi telah mampu meningkatkan pemahaman mahasiswa berkaitan dengan Objektivitas Akuntan dan Independensi Akuntan.Kata Kunci: Persepsi, Integritas, Objektivitas, Independensi, Etika Bisnis dan profesi

PENGARUH NILAI PELANGGAN, KEDEKATAN EMOSIONAL DAN KUALITAS PELAYANAN TERHADAP KEPUASAN NASABAH PADA BANKALTIMTARA UNIT USAHA SYARIAH SAMARINDA Zulfikar Zulfikar; Nyoria Anggraeni Mersa; Annisa Putri; Febby Veronica Tjong
Jurnal Eksis Vol 17, No 2 (2021): Vol 17 No. 2 Oktober 2021
Publisher : Politeknik Negeri Samarinda

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This research aims to determine the effect of the Customer Value, the Emotional Approach and the Service Quality on the Customer Statisfaction at Bankaltimtara Unit Usaha Syariah in Samarinda. The analytical tools used in this research is multiple liniear regression analysis. The result of multiple liniear regression analysis the equation that was Y = 0,512 + 0,184 X1 + 0,134 X2 +0,592 X3. The Customer Value value is 0,184, the Emotional Approach value is 0,134 an the Service Quality value is 0,592. The result of this research indicated that the variables of the Customer Value, the Emotional Approach and the Service Quality partially or simultaneously here a positive and significant impact on the Customer Statisfaction at Bankaltimtara Unit Usaha Syariah in Samarinda.

Pengaruh Penggunaan Celebrity Endorser dan Testimoni terhadap Minat Beli Pengguna Media Sosial Instagram : (Studi pada Mahasiswa Prodi D4 Keuangan dan Perbankan) Nyoria Anggraeni Mersa; Noor Fachman Tjetje; Dhea Novita Mayang Sari
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.v19i01.386

Penelitian ini bertujuan untuk mengetahui pengaruh Celebrity Endorser dan Testimoni terhadap minat beli pengguna media sosial Instagram (Studi Pada Mahasiswa Prodi D4 Keuangan Dan Perbankan). Penelitian ini merupakan penelitian kuantitatif dengan data primer yang diperoleh dari penyebaran kuesioner pada Mahasiswa Prodi D4 Keuangan dan Perbankan dengan jumlah sampel sebesar 90 responden. Teknik pengambilan sampel untuk penelitian ini menggunakan metode non probability sampling dengan Teknik sampling convenience sampling. Penelitian ini menggunakan analisis Regresi Linear Berganda. Hasil penelitian menunjukkan bahwa Celebrity Endoser dan Testimoni berpengaruh positif dan signifikan terhadap Minat Beli pada pengguna media sosial Instagram (studi mahasiswa D4 Keuangan dan Perbankan)

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