cover
Contact Name
Henri Prasetyo
Contact Email
henriprasetyo@gmail.com
Phone
+628115706320
Journal Mail Official
eksos.polnep@gmail.com
Editorial Address
Jalan Jenderal Ahmad Yani, Pontianak, Kalimantan Barat, 78124, Indonesia
Location
Kota pontianak,
Kalimantan barat
INDONESIA
Eksos
ISSN : 16939093     EISSN : 27218953     DOI : https://doi.org/10.31573/eksos.v16i2.169
Jurnal Eksos (Jurnal Ekonomi dan Sosial) memuat intisari dari hasil-hasil penelitian tentang permasalahan seputar bidang ekonomi dan sosial yang dapat bermanfaat bagi akademisi, praktisi, pemerintah, ataupun masyarakat. Hasil penelitian dari Japri berfokuskan pada berbagai tema, topik, dan aspek ekonomi dan sosial, termasuk (tetapi tidak membatasi) pada topik-topik berikut ini: 1. Ekonomi Mikro 2. Ekonomi Makro 3. Ekonomi Perilaku 4. Ekonomi Pembangunan 5. Manajemen Sumber Daya Manusia 6. Manajemen Keuangan 7. Manajemen Pemasaran 8. Kewirausahaan 9. Akuntansi Keuangan 10. Akuntansi Manajemen 11. Akuntansi Perilaku 12. Perpajakan 13. Perbankan 14. Sosial Ekonomi 15. Sosial dan Kelembagaan 16. Sosial Politik 17. Kebudayaan 18. Kebijakan Publik
Arjuna Subject : Umum - Umum
Articles 5 Documents
Search results for , issue "Vol 15 No 1 (2019): Eksos" : 5 Documents clear
Evaluasi terhadap Pembangunan PLB Terkait dengan Perspektif Sosial Masyarakat di Kecamatan Nanga Badau Ade M. Yuardani; Didi Zulyanto; Agus Eko Tejo
Eksos Vol 15 No 1 (2019): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v15i1.80

Abstract

Permasalahan yang sering di hadapi dalam penanggulangan masyarakat miskin ini adalah luasnya wilayah serta sulitnya jangkauan ke daerah-daerah miskin yang ada di Kapuas Hulu serta masih rendahnya kualitas infrastruktur yang dimiliki. Perbatasan merupakan wilayah terdepan suatu bangsa, begitu juga dengan Kecamatan Nanga Badau, yang berbatasan dengan Serawak Malaysia, memiliki potensi alam yang masih dapat dikembangkan agar masyarakat yang ada di perbatasan. Penelitian ini bertujuan untuk mengungkap dampak pembangunan PLB kecamatan Nanga Badau Kabupaten Kapuas Hulu terhadap kesejahteraan masyarakat di Nanga Badau. Adapun yang menjadi informan dalam penelitian ini adalah Camat Badau, Kadis Ekonomi Bappeda Kapuas hulu, Sekretaris Diknas kapuas hulu, dan tokoh masyarakat di perbatasan. Setelah data terkumpul diolah dengan menggunakan metode deskriptif kualitatif. Hasil penelitian ini berdasarkan wawancara dan observasi bahwa PLB Badau masih belum mampu memberikan perubahan yang berarti terhadap perekonomian masyarakat, di sektor pendidikan sudah terdapat perubahan dimana yang dahulu perbatasan merupakan daerah tertinggal sekarang tidak terjadi lagi, pada aspek politik juga masyarakat sudah memiliki kemampuan yang cukup dalam keikutsertaannya terhadap pesta demokrasi di Kapuas Hulu, masyarakat di perbatasan tidak dijadikan obyek akan tetapi sebagai subyek politik itu sendiri.
Beda Arti Firman "Bacalah" dalam Pendidikan Islam-Kristen (Rekonstruksi Teks Baca-Tulis Dalam Pembelajaran) Farida Asy’ari
Eksos Vol 15 No 1 (2019): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v15i1.81

Abstract

Prompts for "reading" actually existed since when the revelation of God was revealed for the first time received by the prophet Muhammad SAW. In Holly Bible the book of Christians reveals that in the tradition of the Jewish command "Reading" after there is a book and reading to understand history and law. So before "reading" must do writing first. Thus, according to them, that the word of God "read" contained in his book is meaning "writing", which this thing is written directly in the book of output 17: 14 who was ordered to write history, and the book of Deuteronomy 4: 13-14 where God write 10 commands and teach commands. This research was conducted to find out and reveal the different meanings of the word "read" in Christian-Islamic Education. "Read-write" Text correlation in learning. The research method used is a theoretically oriented qualitative approach is a way of looking at the world, the assumptions that people embrace about something important, and what makes people work. So that the meaning of the word "read" in Islamic education means "reading" based on the word of God which first came down to the Prophet Muhammad, namely 'Iqra' in the letter Al-Alaq. Whereas in Christian education means "writing". Based on the word of God to the Prophet Moses in the book EXPLANATION 17: 14 in the Torah or the old agreement. The difference, the author tries to combine that reading and writing is a unity that cannot be separated in an education and learning. Therefore read-write that was not respected and preserved in learning must be rebuilt for the advancement of students as the nation's successor.
Konflik dan Pengaruhnya terhadap Kepuasan Kerja Novi Desanti; Edy Sutrisno; Anggita Anggita
Eksos Vol 15 No 1 (2019): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v15i1.82

Abstract

Konflik di dalam sebuah organisasi dapat terjadi kapan saja dan disebabkan oleh banyak hal juga banyak pihak yang terlibat. Interaksi ini dapat terjadi baik secara vertikal maupun secara horizontal di dalam struktur organisasi. Gesekan-gesekan kepentingan, pemahaman yang berbeda dalam menanggapi suatu hal, aliran komunikasi dan informasi yang kurang lancar, latar belakang budaya dan perbedaan budaya, pendidikan dan tingkat emosi yang berbeda dan lain-lain, merupakan bumerang pagi organisasi itu sendiri. Peneliti ini menggunakan pendekatan penelitian kuantitatif. Sampel sebanyak 26 kuisioner. Teknik analisis data menggunakan analisis regresi sederhana. Dari penelitian ini dapat diketahui jenis konflik, pengaruh parsial penangganan konflik terhadap kepuasa kerja, pengaruh simultan penangganan konflik terhadap kepuasan kerja pada Jurusan Administrasi Bisnis (AB). Pengukuran variabel dilakukan dengan menggunakan skala Likert. Hasil penelitian menunjukkan bahwa: (1) Jenis konflik yang sering timbul di jurusan AB adalah konflik nilai (68%); (2) Dari hasil uji parsial (uji t) diketahui variabel berintegrasi yang tidak berpengaruh signifikan terhadap kepuasan kerja. Variabel memenuhi memiliki pengaruh yang signifikan terhadap kepuasan kerja. Sedangkan variabel mendominasi, menghindar dan berkompromi berpengaruh signifikan; dan (3) Dari hasil uji simultan diketahui bahwa variabel penanganan konflik berpengaruh secara simultan terhadap kepuasan kerja, sedangkan sisanya dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini.
The Analysis Potency of Animal Slaughterhouse Retribution and Its Contribution for Pendapatan Asli Daerah (PAD) Pontianak City Atria Tiffany Widyaningsih; Sani Sani
Eksos Vol 15 No 1 (2019): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v15i1.83

Abstract

Regional government financing in performing reliable government duties. This need is increasingly perceived by the region especially since the enactment of regional autonomy in Indonesia, which began on January 1, 2001. With the autonomy, the region is encouraged to be creative to find sources of local revenue that can support regional expenditure financing. From various alternative sources of revenue that may be levied by the regions, the Law on Regional Government setting up local taxes and levies has become a reliable source of revenue for the regions. Since 1984 various Laws on Local Government and financial balance between center and its region. Animal Slaughterhouse that has been built is the only existing RPH in Pontianak City so that its existence is needed by the community in the management and provision of meat that is safe, healthy, whole and kosher for the needs of the surrounding population. Animal Slaughterhouse as a slaughtering business in the provision of healthy meat should consider factors related to sanitation in both the RPH environment and the surrounding environment. In addition to producing meat, RPH also produces additional products that can still be utilized and waste. This research will discuss the potential and contribution of animal slaughtering retribution to Pendapatan Asli Daerah (PAD) Pontianak. The method used in this research is descriptive method, that is method by collecting data which then arranged so that can be made conclusion and suggestion with aim to give systematic and accurate description about the object under research. The data collection techniques conducted by the authors are interviews, observation and documentation. Calculation of the potential of animal slaughterhouse based on the amount of slaughter data. In 2014 - 2016 different with the Realization data in the Department of Agriculture, Fisheries and Forestry of Pontianak City, there is a difference in the number of Retributions of Cutting House Year 2014 of Rp559,327,500, and the difference of slaughterhouse levy in 2015 amounting to Rp612.642.500, whereas in the year 2016 the difference of Levies of Slaughterhouse Rp633.320.000. From the interviews this is due to the slaughter of animals on national holidays which are not levied on retribution fees due to deductions done outside the slaughterhouse but the number of slaughters is recorded as the number of how many animals slaughtered. The existing potential should be explored more deeply because it is a source of local revenue that qualified.
Determinan Reviu Laporan Keuangan dan Implikasinya terhadap Kualitas Laporan Keuangan Pemerintah Daerah Bob Mustafa; Elsa Sari Yuliana
Eksos Vol 15 No 1 (2019): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v15i1.102

Abstract

There are still many LKPD opinions in West Kalimantan that have not yet reached WTP opinion, even stagnating from year to year. In addition, the role and function of regional inspectorates in realizing the aspirations of regional governments to obtain WTP opinions that have not been optimal needs to be improved. This study tries to find out the influence of understanding of government accounting standards and understanding of internal control systems in the process of reviewing financial statements in supporting the quality of local government financial reports. This study aims to determine and analyze the influence of the auditor's understanding of accounting standards and internal control systems on the quality of government financial reports through the financial statement review process. This research proves that directly there is a significant influence of Understanding of Government Accounting Standards and Understanding of the Internal Control System towards the Financial Report Review Process. An understanding of the Internal Control System and the Financial Report Review Process has a significant effect on the Quality of Financial Statements. Meanwhile, the understanding of understanding of government accounting standards has no significant effect on the quality of financial statements.

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