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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 92 Documents
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Pengaruh Literasi Keuangan, Motivasi, dan Percaya Diri terhadap Keputusan Investasi bagi Mahasiswa Amalia Nur Chasanah; Masitha Fahmi Wardani; Marlyen Honestya Safeta
Eksos Vol 18 No 2 (2022): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v18i2.493

Abstract

Communities allocate the money they have into consumption, savings and investment. Investment is one way of allocating finances for future profits. Making this investment is a way for someone to learn independently in allocating their finances. Investment decisions are influenced by various factors. This research will look at the effect of financial literacy, motivation and self confidence on investment decisions in college students. The sampling criteria is university student in Semarang and have investment in the form of savings, gold or something else. The number of respondents studied was 109 students. Data processing using SEM PLS. The results obtained are financial literacy and self confidence have a positive and significant effect, but the motivational variable has no significant effect.
Pengendalian Internal pada Pondok Pesantren Al I’tishom Kubu Raya Dewa Ruci; Dini Lestary
Eksos Vol 18 No 2 (2022): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v18i2.510

Abstract

Islamic boarding school is a non-profit organization. Internal control over financial reporting in religious entities, especially Islamic boarding schools, is rarely a special concern in practice and scientific studies. In making financial reports, trust is needed to separate organizational interests and personal interests, this is to avoid conflicts of personal interest in taking advantage of the organization. The researcher wants to dig deeper into the concept of amanah, and Islamic boarding school administrators account for Islamic boarding schools' finances, not only to the people but also to know the understanding of accountability to Allah as God. Islamic boarding schools on financial management. This research method is qualitative followed by an interpretive paradigm that provides guidelines for choosing the right research methodology, namely case studies. the method of collecting and analyzing the research data is by observation, interviews, and document analysis. The results of this study are that the Al I'tishom Kubu Raya Islamic Boarding School is in accordance with the internal control structure which consists of 5 (five) components namely Control Environment, Risk Assessment, Control Activities, Information and Communication, and Supervision, at this time it has been fulfilled even though it is not overall. Likewise, the financial reports of the Al I'tishom Kubu Raya Islamic Boarding School at this time do not compile financial reports independently, but are only tasked with reporting all forms of transactions that occur at the Islamic boarding school to the financial sector. Islamic boarding school financial records are made by the assistant treasurer by keeping simple bookkeeping accompanied by proof of transactions. The existence of valid evidence and records is also a manifestation of the mandate and internal control that is applied to the Al I'tishom Kubu Raya Islamic Boarding School.
Persepsi Generasi-Z Dalam Penggunaan Fintech Payment Sari, Wida Arindya; Fiorintari, Fiorintari; Ardhi, Qisthi
Eksos Vol 19 No 1 (2023): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v19i1.509

Abstract

This research is motivated by the rapidly increasing development of technology which certainly makes changes in the application of technology in the financial industry and forms the era of digitalization. The government supports the formation of a cashless society in Indonesia. Financial technology (Fintech) is recognized as one of the most important innovations in the financial industry and is growing rapidly, driven in part by economics, regulation and information technology. This study uses an explanatory survey method with a quantitative approach with the acceptance theory used, namely the modification and development of the Technology Acceptance Model (TAM) theory which focuses on three factors, namely perceived usefulness, perceived ease of use, and perceived risks. There were 392 Generation Z in the Pontianak State Polytechnic Accounting Department who participated in this study. The analysis was carried out using the SmartPLS application. This study found that perceived usefulness, perceived ease of use and perceived risk have a positive relationship and influence the intention to use fintech payments in Generation Z. Keywords: Perception, Fintech, Payments, Generation Z, TAM
Pengaruh Manajemen Laba terhadap Nilai Perusahaan dengan Variabel Pemoderasi Pengungkapan Tata Kelola Perusahaan Wahyuningsih, Sri; Mukti, Aloysius Harry
Eksos Vol 19 No 1 (2023): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v19i1.512

Abstract

The purpose of this study is to determine the effect of earnings management on firm value and the effect of corporate governance disclosure as a moderating variable in the relationship between earnings management and firm value. Information and data in this study include secondary data. Secondary data is obtained from the company's annual report that has been published. The approach used in this research is a quantitative approach. The sampling method in this study is purposive sampling, namely sampling using certain criteria and obtained as many as 75 data samples. The analytical method used is simple regression analysis and moderated regression analysis with residual test. The test results prove that earnings management has a positive and significant effect on firm value, but the disclosure of corporate governance as a moderation is not able to moderate the relationship between earnings management and firm value. The results of this study can be information for the public, especially for investors to be more careful in assessing companies that have good corporate values.
The Roles of Transparency and Accountability on The Quality of Public Services at the Social Service Office in Pontianak City Elvina, Dhea Aurellia; Wahyudi, Wahyudi; Wana, Desty; Tarmizi, Tashadi
Eksos Vol 19 No 1 (2023): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v19i1.523

Abstract

This study aims to determine the effect of transparency and accountability on the quality of public services in the Pontianak City Social Service Office. The population in this study is 695 people who issued complaints at the Social Service Office. Eighty-seven people were involved as samples using simple random sampling techniques. The number of samples was taken using Slovin's formula. A set of questionnaires was distributed as a data collection technique. The data analysis uses multiple linear regression analysis. The t-test results show that the variables of transparency and accountability significantly affected the quality of public services. Meanwhile, the results of the F-test show that transparency and accountability have a significant simultaneous influence on the quality of public services. The coefficient of determination value shows a result of 0.486 which means that this research model can explain the public service quality variable of 48.6%, and other variables can explain the remaining 51.4%.
Partisipasi Masyarakat dalam Penanggulangan Stunting melalui Kegiatan Gizi Puskesmas Kebong Kecamatan Kelam Permai Listiani, Endang Indri; Yulianti, Yulianti; Patriani, Ira
Eksos Vol 19 No 1 (2023): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v19i1.525

Abstract

The purpose of this study was to find out the form of community participation in stunting prevention through nutrition activities at Kebong Health Center, Kelam Permai District and to find out what factors influenced community participation in stunting prevention through nutrition activities at Kebong Health Center, Kelam Permai District. The research method used was descriptive research with a qualitative approach. In this study, the primary data source was data collected directly from the village government, health center, village communities in the Kelam sub-district, as parties related to the stunting management process. The results of the study explain that community participation in the nutrition program for stunting prevention by the Kebong Health Center, Kelam Permai District, namely: Campaign and Declaration of Stunting Prevention, Toddler Posyandu, Tracking of Stunted Babies, Malnutrition Surveillance, Implementation of Pregnant and Toddler Classes, Assistance of Pregnant Resti, Surveillance of Pregnant Women KEK , and the Exclusive Breastfeeding Group, as well as Monev for Stunting Toddlers. Forms of Community Participation in the form of: Labor Participation, Skills Participation, and Social Participation. Stages of community participation in the form of: Participation in Implementation, Participation in Evaluation, and Participation in Taking Benefits. Levels of Community Participation starting from: Consultation, Making joint decisions, Acting together, Providing support. Factors that influence community participation in the nutrition program for stunting control in Kelam Permai District are government intervention, community awareness, close living quarters, and free programs and The inhibiting factors were low knowledge, parents' work, lack of socialization, and inadequate follow-up.
Produksi Kelapa Sawit Provinsi Kalimantan Barat dan Faktor-Faktor yang Mempengaruhinya Adzani, Rayhan Rizki; Arif, Muhammad
Eksos Vol 19 No 1 (2023): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v19i1.531

Abstract

The palm oil processing industry is one that is believed to be able to help the Indonesian state in increasing per capita income, providing employment, reducing poverty, and as a foreign exchange income. When compared to other vegetable oils like coconut, soybean, or flower oil, palm oil offers advantages sun. This study's goal was to examine the factors impacting the province of West Kalimantan's palm oil production yield between 2015 to 2021. This research uses a scientific techniques and a type of quantitative descriptive research. Secondary sources of data were used in this research. This research's data was obtained between the years of 2015 and 2021 from the websites of the West Kalimantan Province Agricultural Department and the BPS (Central Statistics Administration). In this study, regression with panel data analysis was the analytical technique. The independent factors in this study are land area, labor, and rainfall, while the dependent variable is palm oil production. The outcomes obtained from the panel data regression analysis are land area has a positive effect on oil palm production and rainfall has a positive effect on oil palm production. Meanwhile, labor does not affect palm oil production.
Pengaruh Gender dan Pemahaman Tri Pantangan terhadap Persepsi Mahasiswa mengenai Penggelapan Pajak Wardani, Dewi Kusuma; Santoso, Galih Rohmad
Eksos Vol 19 No 1 (2023): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v19i1.533

Abstract

This study aims to examine the effect of gender and understanding of tri pantangan on students’ perceptions of tax evasion. The sample used in this study were accounting and management students at the Faculty of Economics, Sarjanawiyata Tamansiswa University from 2019 to 2022 using a convenience sampling technique. This research was conducted using a sample of 122 respondents. After the respondent fills in the questionnaire, the data will be processed presented in the form of a Likert scale. The method used in this research is descriptive quantitastive using primary data. The results of this study are that gender has no effect on student perceptions of tax evasion and understanding of tri pantangan has a negative effect on student perceptions of tax evasion.
Analisis Pengembangan Wilayah Kabupaten Wonogiri Berbasis Sektor Unggulan Daerah Saputra, Aditia Tunjung; Arif, Muhammad
Eksos Vol 19 No 1 (2023): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v19i1.541

Abstract

The goal of this study was to identify the sectors that can be developed into leading sectors in Wonogiri Regency. This study used Shift Share analysis, Klassen Typology analysis, and location quotient analysis. The data used was the regional product gross of the Central Bureau of Statistics in 2015-2021. Based on the results of the LQ analysis, there were 11 leading industries, the highest of which were agriculture, forestry, and fisheries, with an LQ value of 2,282. The lowest value was for the water supply industry, with an LQ value of 1,059. There were six divisions in the non-basic sector. Based on the results of the Klassen Typology analysis, ten divisions were classified in the quadrant I category, three divisions were organized in the quadrant II category, five divisions were ranked in the quadrant III category, and three divisions were classified in the quadrant IV category. Finally, from the results of the Shift Share analysis, the growth component of the territory (N) was positive, the industrial structure component (M) was positive for 13 industries and negative for four drives, and the competitiveness component (C) was positive for 15 sectors and negative for four industries. The results of the analysis indicate that Wonogiri Regency has many senior officials.
Environmental Performance dan Pengungkapan CSR terhadap Finacial Performance Perusahaan Manufaktur di BEI Damayanti, Fera; Ardhi, Qisthi; Kurniawan, Rudy; Fabiola, Rivanka Wana
Eksos Vol 19 No 1 (2023): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v19i1.561

Abstract

Companies that have high profits are companies that have good financial performance. In order to get maximum profit, many companies still ignore the environmental and social impacts of the process of their activities. This research was conducted to determine and analyze the effect of environmental performance and CSR disclosure on the performance of financial manufacturing companies listed on the IDX. This study uses a quantitative approach and the type of data used is secondary data. The population used in this study included manufacturing companies listed on the IDX from 2016 to 2020, then selected using a purposive sampling technique so that a total sample of 27 companies that met the criteria was obtained. The data in this study were analyzed using multiple linear regression and using the SPSS 25 program. From the results of the data analysis that has been carried out, it shows that environmental performance has a negative effect and does not have a significant effect on financial performance. Disclosure of CSR has a negative and insignificant effect on financial performance. Environmental performance and CSR disclosure have no simultaneous effect on financial performance.

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