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All Journal Jurnal Eksis TINTA NUSANTARA : Jurnal Ekonomi, Manajemen, dan Akuntansi
Amiruddin Amiruddin
Politeknik Negeri Samarinda
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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ANALISIS KINERJA KEUANGAN MENGGUNAKAN ECONOMIC VALUE ADDED (EVA) DAN MARKET VALUE ADDED (MVA) PADA BANK BUMN GO PUBLIC PERIODE 2014-2019 Khairil Akbar; Amiruddin Amiruddin; Agung Frima Nugroho
Jurnal Eksis Vol 17, No 1 (2021): Vol 17 No. 1 April 2021
Publisher : Politeknik Negeri Samarinda

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Abstract

The purpose of the paper is to determine financial performance using Economic Value Added (EVA) and Market Value Added (MVA) in the 2014-2019 Bank Of BUMN Go Public . The method used in this study is a Quantitative Method, using Economic Value Added (EVA) and Market Value Added (MVA) analysis tools. The results of this study that by using Economic Value Added (EVA) and Market Value Added (MVA) the result at PT Bank Mandiri (Persero) Tbk, PT Bank Negara Indonesia (Persero) Tbk, and PT Bank Rakyat Indonesia (Persero) Tbk worth positive on EVA and also MVA or EVA> 0 and MVA> 0, this shows that the BUMN Go Public Company has succeeded in creating economic value-added companies and also market added value.
PENGARUH SISTEM INFORMASI AKUNTANSI BERBASIS KOMPUTER DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA INSTANSI PEMERINTAH KOTA SAMARINDA (Studi Satuan Kerja Perangkat Daerah Kota Samarinda) Amiruddin Amiruddin; Omar Dhanny; Rafika Rafika
Jurnal Eksis Vol 15, No 1 (2019)
Publisher : Politeknik Negeri Samarinda

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Abstract

This research aims to test (1) The influence of information systems accounting towards the performance of government agencies. (2) Effect of internal control on the performance of government agencies. This research was conducted in Samarinda. This research uses a quantitative research type. The data source in this study is using primary data of questionnaires. The population in this study was SKPD Samarinda City. The sample on this study was 168 people. Data is used and analyzed multiple linear regression with assisted statistical programs (SPSS version 15). The results of the hypothesis testing showed that the X1 accounting information system did not significantly influence the performance of the government agency of Samarinda. While internal control system variables X2 significantly affected the performance of the government agency of Samarinda. In the study, it can also be learned that the accounting information system and internal control system have a simultaneous effect on the performance of government agencies as variable (Y). The most dominant Data contained in the variable (X2) is the internal control system. Because the internal control system is able to provide effective and efficient supervision.  Keywords: Accounting Information System, Internal Control System and Government  
Pengaruh Sistem Informasi Akuntansi dan Pengungkapan Terhadap Kualitas Laporan Keuangan Dalam Aktivitas Perbankan: Sebuah Kajian Literatur Amiruddin Amiruddin
Tinta Nusantara 2018 Vol.1 Vol 1 No 1 (2015): JURNAL TINTA NUSANTARA
Publisher : Sekolah Tinggi Ilmu Ekonomi Nusantara Sangatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55770/tn.v1i1.66

Abstract

Sistem informasi yang baik akan mengurangi kemungkinan terjadinya kekeliruan, penyelewengan dan kecurangan. Pentingnya keberadaan akan suatu sistem informasi akuntansi yang mampu mengintegrasikan keterkaitan antara prosedur yang satu dengan prosedur yang lain menjadi suatu siklus yang bergerak lancar dan mampu memberikan saran kepada pihak manajemen untuk mengambil keputusan secara tepat waktu dan akurat. Agar hal tersebut dapat dicapai diperlukan suatu pengungkapan yang jelas mengenai data akuntansi dan informasi lain yang relevan. Pemberian laporan keuangan menggunakan sistem informasi akuntansi haruslah memberikan suatu sistematis dalam jadwal. Data yang disampaikan haruslah memiliki suatu unsur, yaitu data diterima secara tepat waktu. Suatu data yang baik dan bagus jika penyampaiannya tertunda akan mengakibatkan terganggunya proses informasi akuntansi yang ada dalam perbankan, sekaligus memberi dampak ketidakberaturan dan terganggunya laporan keuangan dari bank itu sendiri.
PENERAPAN TARGET COSTING SEBAGAI ALAT BANTU PERENCANAAN BIAYA PADA UMKM KEBAB BATUBARA SANGATTA KUTAI TIMUR Wahyu Mardiana; Amiruddin Amiruddin; Nanok Fitriyadi
Tinta Nusantara 2018 Vol.1 Vol 9 No 2 (2023): JURNAL TINTA NUSANTARA
Publisher : Sekolah Tinggi Ilmu Ekonomi Nusantara Sangatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55770/tn.v9i2.140

Abstract

The purpose of this study is to analyze the application of target costing to reduce production costs so that the profit of MSME businesses can be increased. This research was conducted at UKM Kebab Coal, Sangatta, East Kutai. The type of research used is descriptive quantitative. Data collection methods are interviews and documentation. The results of the study show that applying target costing can reduce production costs incurred and increase profits. Where before implementing target costing the production costs incurred amounted to Rp. 6,771,500 but after the target costing concept was applied production costs could be reduced to Rp. 7,883,583.33, while the expenditure was greater due to business actors / MSMEs previously not calculating overhead costs in calculations production cost
Co-Authors Agung Frima Nugroho Khairil Akbar Nanok Fitriyadi Omar Dhanny Rafika Rafika Wahyu Mardiana