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All Journal Jurnal Eksis ETAM: Jurnal Pengabdian kepada Masyarakat Jurnal Eksis
Ibrahim Musa
Politeknik Negeri Samarinda
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PENGARUH PROFITABILITAS PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY Ibrahim Musa; Yulius Gessong Sampeallo; Feni Nur Rahmawati
Jurnal Eksis Vol 16, No 1 (2020): Vol 16, No 1 (2020)
Publisher : Politeknik Negeri Samarinda

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Abstract

This study aims to determine (1) the effect of ROA (Return On Assets) on Corporate Social Responsibility (CSR), (2) the effect of ROE (Return On Equity) on Corporate Social Responsibility (CSR), (3) the effect of NPM (Net Profit Margin) ) on Corporate Social Responsibility (CSR), and (4) the simultaneous influence of ROA, ROE, NPM on Corporate Social Responsibility (CSR). The analytical method used in this study is multiple regression analysis. A sample of 22 companies was obtained from purposive sampling.The results show that (1) ROA has a significant effect on Corporate Social Responsibility. (2) ROE has a non-significant effect on Corporate Social Responsibility. (3) NPM has a non-significant effect on Corporate Social Responsibility.  Keywords: ROA, ROE, NPM, CSR
MAPPING PENDAPATAN ASLI DAERAH (PAD) DAN PENGARUHNYA TERHADAP BELANJA MODAL DI KABUPATEN/KOTA PROVINSI KALIMANTAN TIMUR TAHUN 2014-2018 Ibrahim Musa; Amirudin Amirudin; Sucik Laela Umami
Jurnal Eksis Vol 16, No 2 (2020): Vol 16, No 2 (2020)
Publisher : Politeknik Negeri Samarinda

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Abstract

 The  purpose  of  this  research  is  to  analyze the effect  of  the  original  regional  income  (PAD)  on  Capital  Expenditure. The data used in this study are secondary data sourced from the 2014-2018 APBD Realization Report Documents issued by the Directorate General of Fiscal Balance. The analytical  method used is descriptive  statistics, K-Means, multiple  linear  regression. The results of this study are that there are 4 clusters that are formed, namely Cluster 1, there are 2 districts / cities with other potential that have high legitimate PAD, Cluster 2 there is 1 district / city with high potential of Separate Regional Wealth Management Results, Cluster 3 exists 6 Districts / cities with conditions that have very low PAD potential and Cluster 4 have 1 Regency / city with rich Regional Tax and Regional Retribution. The results of the next study were obtained by a constant value of 520031.075, determination coefficient (R2) of 0.188 or 18% with the results of the t-test showing that for X1 the t-value < t-table (0.52422 < 2.412) with sig. (0.60270 > 0.05), X2 obtained the value of t-count < t-table (-1.50343 < 2.412) with sig. (0.13971 > 0.05), X3 obtained a t-count value < t-table (0.38560 < 2.412) with sig. (0.70161 > 0.05), X4 obtained t-count value > t-table (2,97733 > 2,412) with sig. (0.00467 < 0.05) and the results of the F-test obtained by the value of f-count > f-table (3.83542 > 2.61) with the value of sig. (0,00914 < 0,05) means that simultaneously PAD has an effect on Capital Expenditures. Keywords: K-Means, PAD, Regional Wealth, Capital Expenditure
Sosialisasi dan Pelatihan Skema Sertifikasi Teknisi Akuntansi Ahli bagi Calon Peserta Uji Kompetensi Akuntansi Muhammad Suyudi; Ibrahim Musa; Ratna Wulaningrum
Jurnal ETAM Vol. 1 No. 1 (2021): APRIL
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.025 KB) | DOI: 10.46964/etam.v1i1.245

Abstract

Standar kualifikasi tenaga kerja bidang akuntansi perlu ditetapkan untuk keselarasan hubungan timbal balik antara dunia usaha dan dunia industri sebagai pengguna tenaga kerja, dengan pihak pendidikan dan latihan formal maupun non formal yang menghasilkan tenaga kerja. Pemahaman terhadap ilmu dan praktik akuntansi sangat penting sehingga tenaga kerja bidang keahlian akuntansi dapat disebut kompeten. Agar dapat bekerja dan melaksanakan fungsi jasa teknisi akuntansi secara profesional, maka tenaga kerja di bidang ini harus memiliki basis kompetensi berstandar nasional dan internasional. Tujuan kegiatan pengabdian masyarakat ini adalah memberikan sosialisasi dan pelatihan skema sertifikasi teknisi akuntansi ahli bagi calon peserta uji kompetensi akuntansi. Kegiatan ini ditujukan untuk karyawan/pegawai atau calon karyawan/pegawai di instansi atau perusahaan, serta alumni dan mahasiswa bidang keahlian akuntansi. Kegiatan dilakukan dengan melakukan sosialisasi dan pendampingan kepada calon peserta uji kompetensi akuntansi. Diharapkan kegiatan ini dapat memberikan manfaat atas permasalahan yang secara umum sering dihadapi terkait pemahaman mengenai skema sertifikasi teknisi akuntansi ahli.
Penguatan Lulusan SMK Bidang Akuntansi untuk Sertifikasi Kompetensi di Kalimantan Timur E. Retno Maninggarjati; Ibrahim Musa; Ratna Wulaningrum
Jurnal ETAM Vol. 2 No. 2 (2022): OCTOBER
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/etam.v2i2.282

Abstract

Peraturan Presiden Nomor 8 Tahun 2012, tentang Kerangka Kualifikasi Nasional Indonesia (KKNI), merupakan acuan yang bersifat legal formal dalam penataan kualifikasi nasional dalam bidang ketenagakerjaan. Permasalahan yang ada di SMK Kaltim dalam mewujudkan lulusan yang kompeten yang daya saing untuk mencapai serapan lulusan yang tinggi masih cukup kompleks. Kegiatan diskusi dan sosialisasi sesama pengelola atau pimpinan/kepala sekolah bersama mitra baik lembaga pendidikan, dunia industri dan juga masyarakat khususnya orang tua siswa diperlukan untuk menemukan solusi bagi permasalahan yang dihadapi sekolah. Komitmen pimpinan sekolah, guru, orang tua/wali murid, dan dinas pendidikan sangat dipelukan untuk memenuhi kualifikasi lulusan sebagaimana yang dibutuhkan oleh dunia kerja. Program sertifikasi lulusan sangat penting untuk diperhatikan oleh sekolah, pemerintah dan orang tua/wali murid. Mutu guru juga perlu ditelaah agar dapat memenuhi strategi mengajar yang baik sehingga transfer informasi kepada siswa berjalan dengan lancar. Sosialisasi yang lebih masif sangat diperlukan oleh sekolah terkait sertifikasi kompetensi bagi siswa dan lulusan sekolah.
Analisis Kinerja Keuangan dengan Pendekatan Metode RGEC (Risk Profile, Good Corporate Governance, Earnings, Capital) pada Unit Usaha Syariah Bank Kaltimtara Mat Juri; Ibrahim Musa; Sulfiana Sulfiana
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.v18i2.308

Abstract

The purpose of this study was to analyze the financial performance of the BPD Kaltimtara Syariah for the 2014-2018 period using the RGEC method approach (Risk Profile, Good Corporate Governance, Earnings, Capital). The analytical tool used is the RGEC method (Risk Profile, Good Corporate Governance, Earnings, Capital), while the research method uses descriptive quantitative approach. The object of this research is the East Kalimantan Regional Development Bank registered in the Bank Indonesia directory, which has annual reports from 2014 to 2018. Data collection techniques used are documentation techniques and library techniques. The results showed the overall financial performance of BPD Kaltimtara Syariah during the 2014-2018 period in terms of risk profile, namely by analyzing credit risk represented by the ratio of NPF (Non Performing Finance) said to be quite good and from liquidity risk analysis represented by FDR ratio (Finance to Deposit Ratio) can be said to be quite liquid. While in terms of GCG (Good Corporate Governance) the Bank's performance is good and overall financial performance in terms of earnings (earnings) is by analyzing the ROA (Return On Assets) or profit based on assets and the ratio of NIM (Net Interest Margin) or management capability in controlling Bank costs are said to be good and the BOPO ratio (Operational Costs at Operational Income) is said to be less efficient in processing profits. Overall financial performance in terms of capital by analyzing the ratio of capital to ATMR (Risk Weighted Assets) represented by calculating the ratio The Bank's CAR (Capital Adequacy Ratio) is said to be very good.
Co-Authors Amirudin Amirudin E. Retno Maninggarjati Feni Nur Rahmawati Mat Juri Muhammad Suyudi Ratna Wulaningrum Sucik Laela Umami Sulfiana Sulfiana yulius gessong sampeallo