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Henri Prasetyo
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eksos.polnep@gmail.com
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Jalan Jenderal Ahmad Yani, Pontianak, Kalimantan Barat, 78124, Indonesia
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Eksos
Published by Politeknik Negeri Pontianak
ISSN : 16939093     EISSN : 27218953     DOI : https://doi.org/10.31573/eksos.v16i2.169
Core Subject : Religion, Economy, Education, Social,
Religion Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences
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 6 Documents
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Search results for , issue "Vol 17 No 1 (2021): Eksos" : 6 Documents clear
Pengaruh Komunikasi, Motivasi, dan Kedisiplinan terhadap Prestasi Belajar Mahasiswa Sunarsih Sunarsih; Desvira Zain; Sulaiman Sulaiman
Eksos Vol 17 No 1 (2021): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v17i1.270

Abstract

This study aims to determine the effect of communication, motivation and discipline on student learning achievement majoring in business administration. In this study, the sample was 88 people from a population of 750 people who were taken randomly, using regression analysis. Sources of data obtained are primary data and secondary data. With a quantitative approach. Data collection techniques through interview techniques, observation and documentation. The data analysis technique is by means of assumption test, descriptive analysis and statistical analysis with linear regression using the help of SPSS (Social Sciences Program Statistics) version 22.0. From the research that has been done, it shows that communication, motivation and discipline on student achievement of majoring in business administration have a significant effect. Communication, motivation and discipline influence student achievement so that educators / lecturers continue to improve student readiness in the learning process so that they can be maximized so as to improve student achievement. The potential of students must continue to be developed so that it becomes a complete achievement.
Analisis Model Altman, Grover, dan Zmijewski dalam Memprediksi Financial Distress Perusahaan pada Industri Manufaktur di Indonesia Luthfi Jauharotul Husna
Eksos Vol 17 No 1 (2021): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v17i1.272

Abstract

This research was conducted to analyze the model altman score, grover score, zmijewski score, in predicting financial distress in the manufacturing industry. This type of research in this research is quantitative with descriptive methods. The object of this research is a company that has been delisted from the Indonesia Stock Exchange in the 2015-2018 period. The object-taking technique in this study was purposive sampling, amounting to 16. The results of this study indicate that the Altman model has an accuracy rate of 25%, Grover has an accuracy rate of 6.25%, Zmijewski has an accuracy rate of 50%. From the three bankruptcy analysis models used in this study it can be concluded that the Zmijewski model is best used as a bankruptcy detector with an accuracy rate of 50%. This is because a company that goes bankrupt has a tendency to generate a small net capital of its total assets, the company's ability to generate profit before interest and taxes from its assets is getting smaller, the lower the level of company sales using all of its assets, and the less likely the profit before tax can be cover current debts owned by the company.
Opini Disclaimer: Di mana Auditor Internal? Studi Kasus Kementerian Kelautan dan Perikanan Republik Indonesia Lita Dharmayuni
Eksos Vol 17 No 1 (2021): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v17i1.276

Abstract

Di Indonesia pengelolaan sektor kelautan dan perikanan diserahkan kepada Kementerian Kelautan dan Perikanan Republik Indonesia (KKP RI). Masyarakat sebagai penyedia dana pembangunan menuntut layanan yang lebih transparan dan lebih baik, sementara sumber daya tumbuh lebih lambat. Hal tersebut menyajikan serangkaian risiko unik untuk sektor publik. Pentingnya audit internal di sektor publik disorot oleh peningkatan fokus dan kebutuhan akan akuntabilitas. Dalam penelitian ini peneliti ingin melihat dimana dan bagaimana peran auditor internal dalam proses penyusunan laporan keuangan sehingga dapat meningkatkan fungsi pengawasan intern yang dapat mencegah terjadinya salah saji dalam penyusunan LKPP. Dalam penelitian ini peneliti juga ingin mengetahui apa saja yang menyebabkan diterbitkannya opini “Auditor Tidak Memberikan Pendapat” atau Disclaimer untuk KKP RI di tahun 2016 dan 2017 tersebut dari sudut pandang para auditor internal. Dari penelitian dapat diketahui bahwa terjadi perubahan role dalam peran auditor internal di KKP RI yang dulunya sebagai watchdog, menjadi helper dan protector saat ini, hal tersebut dilakukan sebagai jawaban atas kebutuhan penciptaan Good Corporate Governance yang lebih baik dan juga untuk memaksimalkan peran auditor internal. Ketidakmampuan memberikan perubahan yang maksimal dikarenakan adanya struktur organisasi yang ada membatasi kewenangan dan peran auditor internal. Kurangnya ketaatan atau kepatuhan dalam pelaksaan rekomendasi audit menyebabkan turunnya kualitas laporan keuangan dan diterbitkannya opini disclaimer untuk LKPP KKP RI di tahun 2016 dan 2017.
Implementasi Peran, Tugas, dan Tanggung Jawab Dinas terhadap Pelaku Usaha Mikro, Kecil, dan Menengah pada Dinas Perdagangan, Perindustrian, Koperasi, dan UKM di Kota Singkawang Ismail Umar; Sunarsih Sunarsih; Desvira Zain
Eksos Vol 17 No 1 (2021): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v17i1.277

Abstract

Penelitian ini hanya dibatasi pada peran pihak dinas terkait dalam hal ini Dinas Pemda terhadap Pelaku Usaha Mikro, Kecil dan Menengah pada Dinas Perdagangan, Industri, Koperasi dan Usaha Kecil terhadap Usaha Mikro, kecil dan Menengah di kota Singkawang. Dalam hal ini selaku penulis menekankan pada implementasi keberpihak pihak dinas terhadap pelaku Usaha Mikro, pelaku koperasi terhadap perkembangan Usahanya yang berada di Kota Singkawang. Penelitian ini akan dilakukan dengan menggunakan metode penelitian Kualitatif. Metode penelitian kualitatif merupakan penelitian yang menghasilkan data deskriptif dan tidak menghasilkan data statistik atau pengukuran dalam suatu penelitian. Adapun informan yang dipilih dalam penelitian ini terkait dengan Implementasi Perkembangan Keberpihakan Pelaku Usaha Mikro, Kecil Dan Menengah Pada Dinas Perdagangan, Industri, Koperasi Dan Usaha Kecil Dikota Singkawang Kalbar. Teknik pengumpulan data merupakan tata cara yang digunakan peneliti untuk mengumpulkan data-data yang diperlukan terkait dengan penelitian yang akan dilakukan oleh peneliti. Teknik yang digunakan ada tiga, yaitu observasi, wawancara dan studi dokumentasi. Dalam Implementasi perkembangan keberpihakan dinas terhadap pelaku usaha mikro, kecil dan menengah pada dinas perdagangan, perindustrian, koperasi dan UKM di kota singkawang pada masing-masing bidang memiliki peran, tugas, dan tanggung jawab yang berbeda tetapi memiliki tujuan yang sama, tujuan utama dibentuknya Dinas Perdagangan, Perindustrian, Koperasi dan UKM Kota Pontianak ini adalah untuk memberikan pembinaan dan melakukan pengawasan kepada pelaku usaha mikro, kecil, dan menengah.
Evaluasi Daya Tarik Wisata Lanskap Sejarah Istana Alwatzikhoebillah Sambas Kalimantan Barat Sabahan Sabahan
Eksos Vol 17 No 1 (2021): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v17i1.299

Abstract

The Alwadzikhoebillah Palace area is a cultural heritage related to the history of ancient Sambas. The landscape of the palace building is in the form of a stage and is located close to the river. Rivers are the main infrastructure in carrying out social and government activities. In addition to government interests, the existence of the Alwadzikhoebillah Palace area near the river is also based on the philosophy of the Malay community who believes that a good building location is a place close to a spring. This study uses quantitative and descriptive methods to analyze the relationship between existing data by looking at the potential and constraints that affect tourism activities. The quantitative method was carried out using a simple scoring technique based on the criteria of MacKinnon et al. (1986) with several modifications adapted to the conditions and research needs to assess the potential as a tourist attraction which consists of several components. This evaluation indicates that the Alwatzikhoebillah Palace area actually has two tourist objects and attractions (67%) in the very potential category (S1) and one tourist object and attraction (33%) in the quite potential category (S2). Objects and tourist attractions in the Alwadzikhoebillah Palace area have good access values. All of these accesses are in good condition, namely in the form of flat asphalt roads with no holes and can be passed by two and four-wheeled vehicles. It's just that in the dining area the ease of access is worth less due to the limited parking area for visitors.
Penilaian Alternatif pada Keterampilan Berbicara Bahasa Inggris di Sekolah Menengah Kejuruan Kota Pontianak Lilis Listiyawati; Anggita Anggita; Riska Wahyuni; Heriyanto Heriyanto
Eksos Vol 17 No 1 (2021): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v17i1.342

Abstract

English speaking skill is an important communication skill and must be mastered by students to be able to interact actively, convey ideas and provide responses in both formal and informal situations. Alternative assessment provides benefits for students and teachers in improving students' speaking skill in English. This research focuses on an alternative assessment of English speaking skill in Vocational High Schools in Pontianak City, especially South Pontianak. The objectives of this research are (1) to determine problems related to the English speaking skill of vocational school students in South Pontianak, (2) to identify and analyze alternative assessments applied in overcoming the problems of English speaking skill of vocational school students in South Pontianak, and 3) to find a solution to the English speaking skill problems of vocational school students in South Pontianak by using alternative assessments. This research was a qualitative research, and data were collected from interviews with English teachers and documents analysis. Data were collected through interviews with English teachers at SMK in south Pontianak and analysis of related documents. The stages of data analysis include data reduction, display data, and conclusion drawing / verification. The results showed that the problems faced by students related to English speaking skill were limited ability of students caused by several factors, namely grammar, pronunciation, vocabulary and self-confidence. The alternative assessments that were applied include performance - assessment, peer - assessment and portfolio. The solutions taken were to involve students in providing assessments to other students and the teacher focuses on conveying information clearly and conveying the moral values that are learned without focusing too much on grammar. The suggestions that the researchers gave were in the form of matriculation for students in the early year of school, knowledge sharing between teachers, determining priority aspects of speaking that were assessed and implementing self-assessment as an additional form of alternative assessment that could motivate and encourage students to gradually improve their speaking skills in English.

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