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Henri Prasetyo
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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 92 Documents
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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.
Pengaruh Fraud Pentagon dalam Mendeteksi Fraudulent Financial Reporting Menggunakan Beneish Model serta Implikasinya terhadap Nilai Perusahaan Theresia Siwi Kartikawati; Mahyus Mahyus; Zulfikar Zulfikar
Eksos Vol 16 No 1 (2020): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v16i1.110

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh unsur-unsur Pentagon Fraud dalam hal ini financial target (elemen pressure), ineffective monitoring (elemen opportunity), change in directors (elemen capability), koneksi politik (elemen arrogance terhadap terjadinya fraudulent financial reporting. Penelitian ini juga menguji lebih lanjut apakah praktik fraudulent financial reporting dapat memoderasi pengaruh elemen-elemen fraud pentagon terhadap nilai perusahaan. Populasi penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2012-2018 sebanyak 49 perusahaan. Pemilihan sampel dilakukan dengan metode purposive sampling didapatkan sampel sebanyak 22 perusahaan. Teknik analisis yang digunakan untuk menguji hipotesis adalah analisis regresi berganda dengan menggunakan software SPSS 21. Hasil dari penelitian ini menunjukkan bahwa hanya variabel change of board director berpengaruh positif signifikan te;rhadap kecurangan laporan keuangan, sedangkan variable lainnya tidak mempunyai pengaruh yang signifikan terhadap terjadinya kecurangan laporan keuangan. Hasil penelitian juga menunjukkan bahwa variable kualitas auditor eksternal berpengaruh positif signifikan terhadap nilai perusahaan. Lebih lanjut hasil peneloitian menunjukkan praktik fraudulent financial reporting memperkuat pengaruh fraud pentagon terhadap nilai perusahaan.
Pengaruh Pengaruh Gender, Religiositas, dan Kecerdasan Intelektual Mahasiswa terhadap Perlilaku Etis Akuntan Masa Depan Arianto Arianto; Rahman Sastrawan; Nia Pratiwi
Eksos Vol 16 No 2 (2020): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v16i2.120

Abstract

Abstract This research aims to analyze the influence of gender, religiosity, and intellectual intelligence on ethical behavior in the future. These influences will be able to cause the progress of an accounting profession whether to be good or even vice versa to be bad. The research methodology used in this study is a method with a level of clarity (explanatory) and the type of research is quantitative by conducting surveys and distributing questionnaires to respondents namely accounting students as future accountants. After the respondent fills in the questionnaire, the data will be processed presented in the form of a Likert scale. The results of this study indicate that future accountants can be trusted if they have a good ethical attitude. This research is useful to serve as a presentation of teaching materials for business and professional ethics courses.
Pengaruh Profitabilitas, Kepemilikan Institusional dan Umur Perusahaan terhadap Integrated Reporting Uyun Sundari; Ratno Agriyanto; Dessy Noor Farida
Eksos Vol 16 No 2 (2020): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v16i2.169

Abstract

This research was conducted to determine the effect of profitability, institutional ownership and company age on integrated reporting. Type of research is quantitative with multiple linear regression data analysis techniques using the SPSS application. The data tested is secondary data. The population of this study is mining companies listed on the Indonesia Stock Exchange with the period 2016-2018. The sample uses a purposive sampling method which amounts to 48 samples. The results of this study indicate that first, profitability and institutional ownership have no effect on integrated reporting. Second, the age of the company affects the integrated reporting. Third, simultaneous profitability, institutional ownership and age of the company affect the integrated reporting.
Inovasi Manajemen Pengelolaan Sampah yang Berwawasan Lingkungan di Kota Pontianak berbasis Aplikasi Ul Qadri; Riska Wahyuni; Lilis Listiyawati
Eksos Vol 16 No 2 (2020): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v16i2.175

Abstract

Waste management is problems are almost faced by all cities in Indonesia. Therefore, it is necessary to manage waste management with environmentally sound management in accordance with the mandate of Law No. 18 of 2008 on waste management. The aspect highlighted in the management of waste management in Pontianak City is the technical aspect of waste management and non-technical operations so that it can be known whether management of waste management is environmentally sound or unlike the bill of legislation. Pontianak City makes application-based innovations in managing garbage. The purpose of this research is to describe, analyse, and interpret, as well as recommendations on: (1) Waste management management covering technical aspects of operational and non-technical. (2) Environmentally sound and application-based waste management management. The methods used are qualitative descriptive, approach study studies, data sources derived from interviews with informant, observation and documentation. The data analysis technique used is interactive model analysis by reducing data, presenting data, drawing conclusions and verification.
Persepsi Masyarakat terhadap Kinerja Pemerintah Kabupaten Sambas pada Masa Kepemimpinan Atbah Romin Suhaili Tahun 2016-2020 Sulaiman Sulaiman; Grace Kelly Sihombing; Anistya Fitri Larasati
Eksos Vol 16 No 2 (2020): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v16i2.177

Abstract

This research was conducted in Sambas Regency. The reason for choosing Sambas Regency was because: (1) the Regent of Sambas was that his period was almost over; (2) The Regent of Sambas as the first regent who hafidz quran. (3) Mr. Atbah Romin Suhaili has a good performance in the government report version. In addition, there are achievements from the Sambas Regency Government, such as zero villages that are very backward, the highest are the achievements of independent villages and others. However, these achievements need to be proven by people's perceptions, because increasing according to the elite level does not necessarily increase according to society. To measure its performance, it uses the mission of the Regent and also the achievements of the Regent as mentioned above, and uses performance indicators, namely productivity, quality, quantity, timeliness, and effectiveness. This type of research used in this research is quantitative research. The research location is located in Teluk Keramat District, which consists of 25 villages. The sampling technique used in this research is proportional sampling, which is based on the number of residents in each village. Data analysis for the questionnaire used an index scale. The overall performance of the Sambas Regency Government during the leadership of Mr. Atbah Romin Suhaili in 2016-2020 was in the good category with an average index of 2.73. These results were obtained based on answers from the community, but there are some notes that need to be improved, namely health insurance that has not been evenly distributed and has not been on target, because of these 2 things that are considered not good by the community. However, related to the achievements expressed by the elite level and also the performance indicators that reached 100% in the 2020 LKJ were also felt by the people of Teluk Keramat.
Pengaruh Literasi Keuangan dalam Model Prediksi Pilihan Karir Mahasiswa Perguruan Tinggi di Kota Pontianak Arianto Arianto; Zulfikar Zulfikar; Tashadi Tarmizi
Eksos Vol 16 No 2 (2020): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v16i2.183

Abstract

This research begins with the assumption that financial decision making is based on an understanding of financial literacy. And indicators of independent career decisions (self-employment) are used to explain and prove the truth of these assumptions. This study models the predictions of student career choices by relating it to the financial literacy amongs higher education students in Pontianak . The descriptive quantitative method was chosen as the Research method. The results of the response are processed mathematically in predictive modeling (probit-logit model) of student career choices from their relationship with financial literacy and other additional variables. The probit-logit analysis of this model was carried out with the help of statistical software, namely SPSS. The output of the research model found that knowledge of cash flow (finlit1), entrepreneurial competency variables (entshp) and risk taking confidence variables (confid) had statistical significance (<0.05) as a variable that influenced the decision for self-employment. While the independent variables are demographic variables, none of them have statistical significance to be said to influence career decisions to become self-employed. Similarly had also been found in others independent variables, which were "knowledge of asset types" (finlit2), "knowledge of insurance" (finlit3), "knowledge of investment types" (finlit4), and "knowledge of financial transactions" (finlit5).
Pengaruh Struktur Organisasi terhadap Kinerja Pegawai pada PT Medco E dan P Indonesia Sumatera Selatan Heriyanto Heriyanto; Laila Nurfitrah Lubis; Debbie Yuari Siallagan
Eksos Vol 16 No 2 (2020): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v16i2.184

Abstract

With the existing organizational structure and being entrusted with a number of employees to carry out company activities, it brings hope for a change in work patterns for the better which can be proven by good performance. The completion of organizational goal that is determined by human factors and existing systems. From the description on the background of the problem above, the writer will analyze weather there is any influence on the organizational structure of PT Medco E and P Indonesia on employee performance. The research method used was an explanatory survey (explanatory). To reveal the influence of independent variables and dependent variables using quantitative methods and this research hypothesis is analyzed statistically, where the independent variable (independent) is analogized into X namely Organizational Structure and the dependent variable (dependent) is analogized into Y namely Employee Performance. The result of the data analysis is the score of Fcount 25.459 and the score of Ftable 3.97 with a significance score 0.000. This means that the score of Fcount> Ftable and sig <0.05 so it can be concluded that H1 is accepted. It means that there is an influence between the variables of Organizational Structure on Employee Performance and the conclution of this research is the application of job specialization, Departmentalization, Chain of Command, Span of Control, Centralization / Decentralization and Formalization, in the organizational structure has implications for improving employee performance at PT Medco E and P Indonesia South Sumatra.
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.

Page 4 of 10 | Total Record : 92

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