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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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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.
Pengaruh Perubahan Kebijakan Free Float terhadap Harga Saham pada IDX30 dan LQ45 Ninik Kurniasih; Linda Suherma; Rika Irawati
Eksos Vol 17 No 2 (2021): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v17i2.325

Abstract

Track record of Free Float (FF) policy changes has been regulated by the Indonesia Stock Exchange (BEI) since 2004, 2014 and 2018 and has been re-revised in August 2019. Problems formulated 1) Do the FF policy changes affect the stock price at the time of announcement, weighting and implementation 2) What is the impact of the FF policy changes on the issuers. This research is an explanatory research with a quantitative approach, tested by multiple regression to see whether or not the influence of FF policy on stock price. The results show that the hypothesis test at the time of the announcement stated that the FF ratio affected stock price by 0.02 at the expense of the cigarette and mining industry stocks. At this stage the stocks that benefit from the policy are banking stocks such as BBCA and BBRI. Meanwhile, at the time of applying 70% and 40% weights, stated that the FF ratio affected the stock price by 0.04 at the expense of the cigarette industry and consumer good. The stocks that benefited were banking and cement industry stocks. For the implementation of 100% FF stated that the free float ratio had no effect on the stock price of 0.17, again harming the cigarette industry and the construction sector and benefiting banking, cement and telecommunications stocks.
Analisa Sikap dan Perilaku Nasabah terhadap Produk Simpeda pada PT Bank Kalbar Cabang Mempawah Harry Setiawan; Rafles Ginting
Eksos Vol 17 No 2 (2021): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v17i2.326

Abstract

Kalbar Bank branch of Mempawah places the product position by establishing the attributes of product and profenent facility which expected to give influence to the customers decision on determining their choice on a product as its market strategy. The research on it bears attribute of achievable office location as the most interesting attribute. While the small minimum deposit becomes the most uninteresting attribute on costumer perception. Generally, the costumers expect for the friendly servicing from the bank official and the most establishing factor of costumers choice on Simpeda product is the credibility of Kalbar Bank as the trusted bank in public. The attitude is a stimulus which may attrack the costumers to buy a product. The expected attitude is surely the positif one, which depends on the attributes that belong to the products and also other proponent factors. The study through the attributes shows that all the costumers or respondents still trust on Simpeda of Kalbar Bank as their saving choice because the lack on one attribute may be compensated by the superiority of others. We may have as a conclusion that the costumers or respondents attitude of Simpeda of Kalbar Bank is categorized in good one.
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.
Pengaruh Pandemi Virus Corona dan Informasi Akuntansi terhadap Kelangsungan Usaha Mikro, Kecil, dan Menengah Nia Pratiwi; Rahman Sastrawan; Chornolius Hendreo
Eksos Vol 17 No 2 (2021): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v17i2.367

Abstract

The purpose of this study was to see the effect of the coronavirus pandemic and accounting information on business continuity. The method of this research is the level of clarity (explanatory) and this type of research is quantitative by conducting surveys and distributing questionnaires to MSME actors in Kapuas District. After the respondent fills out the questionnaire, the data will be processed and presented in the form of a Likert scale. Respondents in this study were SMEs in Kapuas District in Sanggau District. The results of this study show that the independent variables jointly affect business continuity (MSMEs), while partially the product selling price and cost of production have a significant effect on the business continuity variable (MSMEs). For the variables of the corona pandemic, financial reports, and effective planning do not affect business continuity. This study also shows that the influence of independent variables on business continuity (MSMEs) has a figure of 27.7%, for the rest it has a figure of 72.3% caused by other factors.
Pengaruh Pengungkapan Enterprise Risk Management terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi Anni Fitriyani Munawwaroh; Nur Fatoni; Warno Warno
Eksos Vol 17 No 2 (2021): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v17i2.368

Abstract

This study aims to analyze the influence of Enterprise Risk Management (ERM) on firm value by testing profitability in strengthening or weakening the relationship between Enterprise Risk Management (ERM) and firm value and testing leverage in controlling the relationship between Enterprise Risk Management (ERM) on firm value. in service companies listed on the Indonesian Syari'ah Stock Index (ISSI) 2015 – 2019. The population of this study are service companies listed on the Syari'ah Stock Index (ISSI) 2015 – 2019 as many as 51 companies. The sample selection in this study used a purposive sampling method and 10 companies were selected. Data analysis used the Structural Equation Modeling – Partial Least Square (PLS) method which was run using SmartPLS 3.0 software. The results showed that Enterprise Risk Management (ERM) and Profitability could not affect the Company Value. Profitability cannot strengthen or weaken the relationship between Enterprise Risk Management (ERM) and Company Value. Meanwhile, leverage can control the effect on firm value.
Opini Peserta terhadap Transparansi Penerimaan CPNS melalui Metode Computer Assisted Test (CAT) Sulaiman Sulaiman; Dody Radiansah
Eksos Vol 17 No 2 (2021): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v17i2.369

Abstract

This study aims to determine the opinion of participants on the level of transparency of the selection of CPNS acceptance through the CAT method at the Bengkayang Regency Regional Personnel Agency. The research location is in Bengkayang Regency. This type of research is a survey method with a quantitative approach. Data were analyzed by descriptive statistics. Descriptive statistics describe participants' opinions on the level of transparency in the selection of candidates for civil servants through the CAT method. The population in this study were all participants who took part in the selection of CPNS acceptance at the Bengkayang Regency Regional Personnel Agency in 2020. Sampling was carried out by stratified random sampling with a sample of 41 people. The results showed that the participants' opinions on the level of transparency of the selection of CPNS admissions through the CAT method for each dimension on average were in the good and very good categories; so this shows that the opinion of participants on the level of transparency of the selection of CPNS acceptance through the CAT method at the Bengkayang Regency Regional Personnel Agency is very positive.
Dampak Pandemi Covid-19 terhadap Proses Pemenuhan Kewajiban Perpajakan oleh Wajib Pajak yang Terdaftar pada Kantor Pelayanan Pajak (KPP) Pratama Pontianak Tahun 2020 Sari Zawitri; Ninik Kurniasih; Wida Arindya Sari
Eksos Vol 17 No 2 (2021): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v17i2.372

Abstract

The purpose of this research is to see the impact on tax revenue, and the impact on out in tax reporting KPP Pratama in Pontianak in the pandemic covid 19. The research is a case study of exploration and researches the mixing of qualitative and quantitative methods. The kind of data that was used was the data as primary and secondary data. The technique of the data collection was done in 3 ways: 1. Interview, 2. Documentation, and 3. A method of the literature study. Then sample based on the achievement of the depth and wealth a description of, not the total sample. Analysis technique that produces the thematic analysis answer the interviews and of identification and reporting the data from the payment of tax like both of persons private and the tax year 2019. The result showed (1) research first showed that Covid-19 fulfillment of obligations would not have an impact on both the taxpayers and the person in the pay taxes on income tax PPh and PPN (tax) they increase in value. (2) the results of research second related fulfillment of an obligation related tax reporting SPT (announcement letter) an annual tax for the year 2019 declining tax effectively be 76 % or at the level of less docile, it is related to the development of the target the reporter threefold. The research is expected to push the government to optimize sources of certain tax revenue to offset the impact of tax revenue when pandemic Covid-19.

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