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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 92 Documents
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Determinan Tingkat Pemahaman Mahasiswa Akuntansi terhadap International Financial Reporting Standard Suherma, Linda; Soraya, Soraya
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.v19i1.567

Abstract

This study aims to determine emotional intelligence, spiritual intelligence, learning behavior, and learning interest affect the level of understanding of accounting students about IFRS. This research is an empirical study on Accounting Department Students at the Pontianak State Polytechnic. The population of this research is the fourth semester students of the Diploma III study program at the Polytechnic Accounting Department. The variables observed/measured in this study were independent variables namely Emotional Intelligence (X1), Spiritual Intelligence (X2), Learning Behavior (X3), and Learning Interest (X4). While the devenden variable is the level of understanding of IFRS (Y). The research variables will be given a Likert scale of 1-5 with an assessment of the perception of statements from strongly disagree (scale 1) to strongly agree (scale 5). The data analysis technique in this study was quantitative analysis using data quality tests, classical assumption tests, hypothesis testing and multiple linear regression analysis with the SPSS program. The results of this study indicate that emotional intelligence, spiritual intelligence, learning behavior, and learning interest do not affect the level of students' understanding of IFRS. This is evidenced by the significance value of the t test (partial test) of the four independent variables which are above 0.05.
Interaksi Simbolik untuk Akuntansi Sektor Publik Razak, A.
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.v11i1.576

Abstract

This research is important, especially to explore further the behavioral aspects behind the budget. Researchers want to get a more real and definite picture of who is behind the power in the process of preparing the Regional Government budget. how their life and behavior; how they think and make decisions; as well as other people around them. All of these aspects may very well influence the behavior of the executive and legislature in the practice of decision-making in the process of drafting the Regional Government budget that has been running so far. Based on the problems above, the goal to be achieved is "understanding the behavior of the executive and legislature in the process of preparing the Government budget" and the importance of understanding symbols when someone uses Symbolic Interaction theory. Symbols are social objects in an interaction. It is used as representation and communication which is determined by the people who use it. These people give meaning, create and change the object in the interaction. These social symbols can be in the form of physical objects (objects that are visible to the eye), words (which are used to represent physical objects, feelings, ideas, etc.), and actions (whatever people do). often gives meaning to communicate with others).
Pendayagunaan Aplikasi Keuangan melalui Metode Prototipe dalam Meningkatkan Pengelolaan Keuangan Pondok Pesantren Berdasarkan Pedoman Akuntansi Pesantren Prasetyo, Henri
Eksos Vol. 19 No. 2 (2023): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v19i2.446

Abstract

Sindo.news reported that the financial reports of hundreds of Islamic boarding schools in South Sumatra were considered to be still poor and not up to standards by the Indonesian Accountants Association. This reflects the majority of Islamic boarding schools are still inadequate in financial management. Based on this, researchers are trying to take part in improving Islamic boarding school financial management by building financial applications that comply with Islamic Boarding School Accounting Guidelines and the wishes of application users. The design and implementation of financial applications will use the prototype method, due to the high level of change in terms of regulations and stakeholder desires from Islamic boarding schools. The wishes of application users are proxied through suggestions and criticism from Al I'tishom Kubu Raya Islamic Boarding School. The financial application built uses a web-based application using the HTML, CSS, Javascript, and PHP programming languages ​​processed by the XAMPP program. Then the database used is MySQL and the text editor used is Notepad++. This research produces criteria that need to be adjusted to produce database and program designs that comply with Islamic Boarding School Accounting Guidelines. These criteria are expressed through 3 aspects: recognition and measurement; presentation; and disclosure. The recognition and measurement aspect stipulates that Islamic boarding schools must record all financial transactions, both transactions and non-cash, that can be measured at the rupiah exchange rate. Then the presentation aspect is determined that Islamic boarding schools must be able to present the financial reports mentioned in the Islamic Boarding School Accounting Guidelines. Finally, the disclosure aspect stipulates that Islamic boarding schools must disclose detailed financial reports. The results of the application modification present four main menus that focus on adjusting the specified criteria. The four menus are receipt input, expenditure input, journal input, and print report. The income and expenditure input menu can sort the funds used into three, namely: unrestricted funds, restricted funds, and non-halal funds. Journal input is used to accommodate non-cash transactions carried out by Islamic boarding schools. The results of all input will be collected to produce a report in the print report menu. Adapting the application to the user's wishes makes the application usable even if there is no internet access. The final result of the research produced an IPR certificate called "Ai-Lemdik".
Pengaruh Pendapatan Asli Daerah dan Belanja Modal terhadap Kinerja Keuangan Pemda Kabupaten/Kota Provinsi Kalimantan Barat Fahmi, Muhammad; Ningrum, Karin Yudha; Mariana, Dina; Rivaldi, Urai Achmad
Eksos Vol. 19 No. 2 (2023): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v19i2.575

Abstract

The amount of local own-source revenue (PAD) in recent years has fluctuated, this is due to the local government's lack of attention in developing the potential to obtain regional sources of income other than regional taxes. The population and sample size in this study were 14 cities/regencies in West Kalimantan Province for more than 5 years, from 2018 to 2022. This study employs a descriptive quantitative approach with statistical analysis techniques, specifically SPSS version 25. The findings revealed that the independent variable represented by X1 has a significance of 0.000 < 0.05, implying that PAD has a significant and positive influence on the regional government's financial performance as the dependent variable. Capital expenditure is denoted as X2 and has a 0.005 < 0.05 significance, implying that it has a significant positive impact on the local government's financial performance as the dependent variable. Thus, the F test results in this study suggest that PAD and capital expenditure are independent variables that have a strong influence on the financial performance of local governments as the dependent variable, represented by (Y).
Akuntansi dan Laba Rugi dalam Sebuah Pemaknaan: Studi Fenomenologi pada Pedagang Kaki Lima Arwanda, Febry; Aditya, Dimas; Laire, Wahyu Laksana Caesar; Ginting, Rafles
Eksos Vol. 19 No. 2 (2023): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v19i2.593

Abstract

This study aims to reveal the meaning of profit and loss for street vendors in the auditorium area of Tanjungpura University. This study uses a qualitative approach with a phenomenological method. Data were collected through in-depth interviews with ten street vendors who were purposively selected. The results of the study show that the meaning of profit and loss for street vendors is not only determined by the amount of income and expenditure, but also by other factors such as customer satisfaction, social relations, health, security, and self-confidence. Street vendors have different ways of calculating and managing profit and loss, as well as strategies to overcome the risks and challenges they face. This study contributes to understanding the microeconomic phenomenon from the subjective perspective of informal business actors.
The Determinant of Audit Delay Fauziah, Fitri Ella; Murharsito, Murharsito
Eksos Vol. 19 No. 2 (2023): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v19i2.603

Abstract

This study sought to ascertain and evaluate the impact of proximity to one another, audit committee financial expertise, CEO duality, and the nature of firm activities on the audit delay of state-owned corporations listed on the Indonesia Stock Exchange. In this study, a sample of state-owned businesses was chosen through the use of multiple regression as an analytical technique in conjunction with purposive sampling. The findings revealed that while audit committee expertise had no significant impact on audit delay and that CEO duality had a substantial positive impact, geographic proximity and the nature of the company's activity variables had a significant negative impact on audit time.
Menilik Perbandingan Kontribusi Pajak Pariwisata terhadap Pendapatan Asli Daerah Kota Singkawang Sebelum dan Saat Masa Pandemi Covid-19 Rukmi, Murti Puspita; Nugroho, Yohanes Adi; Sari, Wida Arindya; Pratiwi, Wilka
Eksos Vol. 19 No. 2 (2023): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v19i2.608

Abstract

Tourism tax is part of regional taxes which consist of restaurant tax, entertainment tax and hotel tax. Good tourism tax management can have a good impact on local governments in increasing regional independence which is reflected in local original income. March 2020, the Covid-19 pandemic was officially declared to have entered Indonesia. This has a significant impact on the economy in Indonesia. One of those affected is the tourism sector where there is a policy of temporarily closing tourist attractions. This research aims to compare the contribution of tourism tax to local revenue before and during the Covid pandemic, especially in Singkawang City, which is the best tourism city in West Kalimantan Province. The research method applied is a descriptive approach with a combination of quantitative and qualitative methods. Meanwhile, the data analysis tool applied in this research is the Paired Simple T-Test statistical test. The research results show that there is no difference between the contribution of tourism tax to Singkawang City's original regional income before and during the Covid-19 pandemic.
Membangun Budaya Knowledge Sharing sebagai Upaya Pencegahan Perilaku Knowledge Hiding pada Dosen Ulfa, Adilla Kustya; Mujib, Miftachul; Kusuma, Pradana Jati; Sari, Raden Ayu Aminah Rizkia Puspita
Eksos Vol. 19 No. 2 (2023): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v19i2.609

Abstract

This research examines the influence of knowledge-sharing culture in higher education institutions on knowledge-hiding behavior in lecturers. Second, we tested the influence of ethical leadership on knowledge-hiding behavior in lecturers. This research was designed as explanatory research with a quantitative approach. The population in this study were all lecturers spread throughout Indonesia, with a sample size of 150 people. The data collection technique uses a survey method by distributing questionnaires to respondents. Data analysis was carried out using validity and reliability tests. Hypothesis testing used the Structural Equation Model (SEM) technique with the Partial Least Square (PLS) approach. The results of data analysis prove H1 and H2, where a culture of knowledge sharing and ethical leadership has a negative effect on knowledge hiding. The research results contribute to developing literature on knowledge hiding, especially in higher education. These results also contribute practically, especially to higher education institutions, in anticipating the emergence of the knowledge-hiding phenomenon among lecturers.
Peran Mediasi dari Presenteeism dan Workaholism dalam Pengaruh Job Insecurity terhadap Emotional Exhaustion Latifah, Nandita Nury; Hendarsjah, Hidajat
Eksos Vol. 19 No. 2 (2023): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v19i2.624

Abstract

The existence of a pandemic and government policies that require everyone to stay indoors has caused tourism, including hotels, to experience a decline in visitors. As a result, many of these hotels had to close and lay off the work of some of their employees. This causes the emergence of job insecurity among employees who are still working. Then many employees try to keep their jobs by practicing presenteeism and workaholism. However, this behavior will result in emotional exhaustion. This study aims to analyze the mediating role of presenteeism and workaholism in the relationship between jab insecurity and emotional exhaustion. This study used 103 respondents by taking respondents from hotel employees in Surakarta. Data analysis was carried out using the PLS (Partial Least Square) method with the smartPLS 4 program. Based on the results of the analysis it was concluded that job insecurity has a positive relationship with emotional exhaustion, presenteeism and workaholism are positive in the role of mediating the relationship between job insecurity and emotional exhaustion.
Studi Netnografi Produk Viral pada Media Sosial Instagram: Studi Netnografi Produk Viral pada Media Sosial Instagram: Antara Keputusan dan Kepuasan Pelanggan Mixue Setiawan, Harry; Ginting, Rafles
Eksos Vol. 20 No. 1 (2024): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v20i1.626

Abstract

This research aims to understand and analyze Mixue's customer decisions and satisfaction on the social media platform Instagram. It also seeks to identify the factors that influence purchase decisions and customer satisfaction regarding Mixue products. Additionally, the research aims to provide recommendations to the company on how to improve customer decisions and satisfaction. The study utilizes a qualitative research method with a netnography approach. Based on the findings of the research, two types of responses from the participants were observed: positive and negative responses. Positive responses indicate satisfaction with the decisions made, while negative responses reflect dissatisfaction with the decisions. There are several triggers for customer satisfaction and dissatisfaction, including price, product quality, and product halal status. One limitation of this research is the relatively small number of participants. For future research, it is recommended to involve more than seven participants to enable comparisons. Additionally, the study was limited by the data collection methods, which relied on passive observation and literature review. Future research could benefit from using in-depth interviews to obtain more profound insights.

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