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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 Penerapan PSAK Nomor 71 pada Kinerja Perbankan Indonesia yang Terdaftar di BEI Fiorintari, Fiorintari; Widodo, Agus; Mahyus, Mahyus; Sari, Wida Arindya
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.v20i1.647

Abstract

This research was motivated by changes in the implementation of PSAK in the banking world, which initially used PSAK 50 and 55, then replaced with PSAK 71 to calculate the CKPN. This research aims to determine the effect of implementing PSAK 71 on CKPN on the performance of banks listed on the Indonesia Stock Exchange (BEI). This new policy standard for implementing PSAK 71 begins in 2020 and has an impact on CKPN and non-performing loans in a bank. Problematic credit can cause potential losses to banks. This research was conducted on banks in Indonesia and registered on the IDX. This study uses a quantitative approach. The data collection techniques used are documentation studies and library methods. The implementation of PSAK 71, which is proxied by CKPN, has a significant negative effect (0.010) on the profitability of banking companies with the largest assets in Indonesia which are listed on the BEI in 2019-2022. CKPN is formed in anticipation if the debtor (borrower) experiences default in the future during the loan period. The implementation of PSAK 71 requires banks to increase reserves (CKPN). This CKPN is recognized as a company expense. As the company's operational expenses increase, the company's profitability (ROA) decreases.
Optimizing Accounting for Amplang MSMEs in Ketapang through the Implementation of MSME Financial Accounting Standards using Google Spreadsheet Lestary, Dini
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.v20i1.690

Abstract

This article explores the optimization of accounting practices for Amplang Micro, Small, and Medium Enterprises (MSMEs) in Ketapang through the implementation of MSME Financial Accounting Standards (SAK EMKM). Leveraging the capabilities of Google Spreadsheet as a versatile application, this study focuses on streamlining financial reporting processes for MSMEs. The application of Google Spreadsheet allows for the automated input of journal transactions and initial balances, ensuring the validity of financial information. The results demonstrate that the utilization of spreadsheet applications enhances the practicality and ease of financial report preparation, particularly tailored for small and medium-sized enterprises like Amplang MSMEs. This research contributes valuable insights into the efficient integration of technology in accounting practices, fostering financial management improvements for businesses at the micro, small, and medium scales.
Pengaruh e-Sistem Pajak, Kualitas Pelayanan Pajak, dan Kesadaran WPOP terhadap Kepatuhan WPOP Julianti, Erna; Yantiana, Nella; Damayanti, Fera; Ardhi, Qisthi
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.v20i1.703

Abstract

This research aims to test and analyze the influence of e-tax systems, tax service quality, and taxpayer awareness on the compliance of individual taxpayers at the East Pontianak Primary Tax Office (KPP Pratama Pontianak Timur). The research was conducted using a quantitative descriptive method. This study was carried out by examining data from 108 respondents who filled out questionnaires at the East Pontianak Primary Tax Office. Data analysis was conducted using validity and reliability tests, classic assumption tests, multiple linear regression, hypothesis testing through t-tests and F-tests, as well as coefficient of determination tests. The results of the research show that e-tax systems, tax service quality, and taxpayer awareness simultaneously have a significant effect on the compliance of individual taxpayers in paying taxes, with the magnitude of the influence being 41.4%. Furthermore, partially, the e-tax system variable does not have a significant effect on the compliance of individual taxpayers in paying taxes. Meanwhile, tax service quality has a significant positive effect on the compliance of individual taxpayers in paying taxes. Taxpayer awareness has a significant positive effect on the compliance of individual taxpayers in paying taxes.
The Influence of Good Corporate Governance, Return on Assets and Financial Distress with Firm Size as a Moderating Variable on the Integrity of Financial Reports Triani, Merry; Cahyowati, Anik; Andjioe, Oscar Rynandi
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.v20i1.776

Abstract

Quality financial reports are financial reports that are equipped with complete reports. To protect the rights of stakeholders. This research aims to see which is proxied by the audit committee, Return On Assets (ROA) and Financial Distress and to find out whether Firm Size is a Moderating Variable the influence of Good Corporate Governance on the Integrity of Financial Reports partially. This research uses quantitative research known as associative research. For the population, financial report data from companies in the manufacturing industry for 2018-2020 were used and a purposive sample was used. This study are multiple regression analysis and path analysis with Eviews 10 software for data analysis tools. The results of the research show that Good Corporate Governance as proxied by the audit committee, Return On Assets (ROA), and Financial Distress does not partially result the Integrity of Financial Reports, on the contrary Companies can weaken the affect of the audit committee on the integrity of financial reports and strengthen the influence ROA and financial distress on the integrity of financial reports.
Transformasi Digital Meningkatkan Kinerja Keuangan Koperasi di Kota Pontianak Perdhiansyah, Perdhiansyah; Kusmana, Endang
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.v20i1.777

Abstract

The digitalization of cooperative services the convenience, speed of service, comfort, and security are the main goals. for members when transacting with the cooperative. Improved financial performance illustrates a good level of financial health. When a process is assessed and monitored over time, the result is its performance. Knowing how the digitalization of services affects the financial performance of cooperatives in Pontianak City is the main objective of this research. This research uses a descriptive research strategy with quantitative methods. This research sample consists of all financial reports produced by institutions that have utilized the digitalization of cooperative services. The research results prove that digitalization of services has an effect on financial performance (ROA, ROE, BOPO). The digitalization of services has a major impact on the financial performance of cooperatives which grows along with advances in technology. This research is limited to the geographical area of Pontianak, so the results may not be generalizable to cooperatives in other locations.
Performa Lingkungan, Ukuran Perusahaan, dan Performa Perusahaan Widodo, Agus
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.v20i1.778

Abstract

This research aims to find the relationship between environmental performance and company performance in public companies included in the Basic Industry and Chemical subsector categories in 2016-2020. The sample was selected using a purposive sampling technique and obtained 13 companies using the multiple regression analysis method. The research results show that environmental performance variables (Proper) and firm size are proven to influence company performance (Stock prices) in companies that have implemented or are following the Proper program from Kementrian Lingkungan Hidup dan Kehutanan.
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.

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