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Henri Prasetyo
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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. 20 No. 2 (2024): Eksos" : 6 Documents clear
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN ENDE DENGAN PEMANFAATAN TEKNOLOGI INFORMASI SEBAGAI VARIABEL MODERASI Reu, Fransiskus Marlon
Eksos Vol. 20 No. 2 (2024): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v20i2.951

Abstract

This study aims to test and analyze the influence of human resource competence, Government Internal Control System on the Quality of Regional Financial Reports with the Utilization of Information Technology as a moderating variable. This study uses a quantitative descriptive method with primary data in the form of questionnaires given to 106 respondents. Data analysis was carried out using validity and reliability tests, classical assumption tests, multiple linear regression, hypothesis testing through t-tests and F-tests, and determination coefficient tests. The results of the study indicate that human resource competence has no significant effect on the quality of financial reports in Ende district. The Government Internal Control System variable also gives results that have a negative effect on the quality of financial reports. the results of testing using the moderation variable of information technology utilization obtained the result that the Utilization of information technology cannot moderate the influence of human resource competence on the quality of regional financial reports, while the utilization of information technology can moderate the influence of the government internal control system in Ende district. The independent variables in this study have a simultaneous influence on the quality of financial reports of 85.5% while the other 14.5% is influenced by other variables not explained in this study.
FENOMENA GAMBARAN PERILAKU KORUPTIF MAHASISWA AKUNTANSI Aryani, Habsyah Fitri; Ersyafdi, Ilham Ramadhan
Eksos Vol. 20 No. 2 (2024): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v20i2.801

Abstract

This study is a descriptive study which aims to describe the phenomenon of corrupt behavior with the respondents being accounting students. This study uses a mixed method by combining quantitative instruments, namely interviews and questionnaires and taking information about the phenomena studied based on previous scientific articles which is a qualitative approach. The results of the study found that there were two out of ten examples of corrupt behavior that were most frequently carried out or obtained a percentage score above 51% of the total respondents, namely cheating at 78.79% and copying (copy pasting) work in the form of assignments/exams from the internet at 87.88 %. Meanwhile, the remaining eight behaviors get a percentage below 51%. Apart from that, there are also two examples of corrupt behavior that have never been carried out at all, namely manipulating activity accountability reports and falsifying scholarship data. If we look at each individual, the majority of respondents have committed two and three of the ten examples of corrupt behavior, which when combined gets a percentage above 51%, namely 57.57%. Based on interviews, many respondents used rationalization reasons regarding this corrupt behavior so that special learning was needed at universities to straighten out respondents' understanding, such as requiring anti-corruption education courses.
PENGARUH LOVE OF MONEY DAN MACHIAVELLIAN TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI Pramudita, Melati Pramudita; Triani, Merry; Fiorintari
Eksos Vol. 20 No. 2 (2024): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v20i2.923

Abstract

This research aims to determine Love of Money and Machiavellianism on Accounting Students' Ethical Perceptions. Through ethical perception, it can be seen how students, especially accounting students, view violations that occur among accountants with the aim of providing an overview to all prospective accountants regarding the professionalism of an accountant who works based on public trust. This research uses primary data collected using a questionnaire as a data collection instrument which is distributed to respondents. The population in this study were all final semester students in the accounting department of Pontianak State Polytechnic. By using the Solvin formula, the sample for this study was 189 people. The respondents in this research were students majoring in Accounting at the Pontianak State Polytechnic. The data analysis used was SPSS software. The research results show that Love of money has a positive effect on the ethical perceptions of accounting students at the Pontianak State Polytechnic. Machiavellian has a positive influence on the ethical perceptions of accounting students at Pontianak State Polytechnic. Love of money and Machiavellianism simultaneously have a significant influence on the ethical perceptions of accounting students at the Pontianak State Polytechnic accounting department.
KAPABILITAS PEMASARAN, PEMASARAN KEWIRAUSAHAAN, KINERJA PEMASARAN PADA UKM DI INDUSTRI EKONOMI KREATIF PONTIANAK Arweni, Arweni
Eksos Vol. 20 No. 2 (2024): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v20i2.827

Abstract

The creative economy industry has an important role in a country's economic growth, as it focuses on the creation of products and services based on creativity and expertise. As one of the developing cities in Indonesia, Pontianak must identify its creative industry potential. With the lack of natural resources, creative industries can be the best alternative to boost the city's economic growth. Small and medium enterprises, also known as SMEs, play an important role in economic expansion. The purpose of this study was to determine the marketing performance, entrepreneurial marketing, and marketing capabilities of SMEs in Pontianak in the creative economy sector. SMEs in Pontianak's Creative Economy Industry constitute the research population. Sampling will use simple random sampling, to get a sample of this research will use Hair's theory, so that a sample of 237 respondents is obtained. Using the WarpPLS analysis tool, multiple linear regression analysis is the data analysis method used in this study. This investigation shows that the available data supports all the hypotheses proposed, namely that entrepreneurial marketing characteristics and marketing capacity both affect marketing performance.
PENGARUH PENGUNGKAPAN ESG (ENVIRONMENTAL, SOCIAL, AND GOVERNANCE) DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN Nugroho, Yohanes Adi; Widodo, Agus; Cahyowati, Anik
Eksos Vol. 20 No. 2 (2024): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v20i2.926

Abstract

The aim of this research is to look for the influence of Environmental, Social, Governance (ESG) on financial performance (ROA), the influence of Environmental, Social, Governance (EGS) on Company value (Tobin) as well as the influence of Environmental, Social, Governance (ESG) and financial performance ( ROA) on company value (Tobin). Using a sample of public companies listed on the Indonesia Stock Exchange in 2023. The sample was selected based on purposive sampling criteria and obtained a total sample of 66 companies that reported Environmental, Social, Governance (ESG) in 2023. This research also used a control variable, namely Size ( Total Assets) and Leverage. The analytical tool used is multiple regression using SPSS version 25. The research results show that there is no influence between ESG and financial performance (ROA) with a sig value. 0.264. ESG has no effect on company value (Tobin) with sig. 0.396. ESG and financial performance (ROA) have no effect on company value (Tobin) sig. 0.417 and 0.879.
APAKAH GOODWILL BERPENGARUH TERHADAP RETURN SAHAM SYARIAH? Mardiah, Kartawati; Riyani, Yani; Andriana, Susan
Eksos Vol. 20 No. 2 (2024): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v20i2.1114

Abstract

This study aims to determine and analyze whether goodwill can affect the return of sharia stocks of entities listed on the Jakarta Islamic Index (JII) for the period 2020-2022. The research method is descriptive associative. The dependent variable in this study is Sharia Stock Return (Y) and the independent variable is Goodwill (X). Sampling using purposive sampling, obtained ten companies. Data were processed with simple linear regression using eViews. The study produced a significance value (Sig.) of 0.5897 which means it is greater than the probability of 0.05, meaning that Goodwill (X) has no effect on sharia stock returns at a significance level of 5%.

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