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Journal : Jurnal Eksis

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