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Ratna Wulaningrum
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Jurusan Akuntansi Politeknik Negeri Samarinda Jl. Dr. Ciptomangunkusumo Kampus Gunung Lipan Samarinda 75131 Phone : +62 541260588 Fax : +62 541260355 Website : http://e-journal.polnes.ac.id/index.php/eksis/ Email : jurnal_eksis@polnes.ac.id
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INDONESIA
Jurnal Eksis
Published by Politeknik Negeri Samarinda
ISSN : 02166437     EISSN : 27229327     DOI : https://doi.org/10.46964/eksis
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Social Sciences Other
Jurnal Eksis merupakan kumpulan dari penelitian-penelitian atau karya ilmiah dosen baik dari dosen perguruan tinggi negeri maupun swasta. Jurnal Eksis berisi karya ilmiah bidang ekonomi, sosial dan bisnis yang didirikan sejak tahun 2007 oleh jurusan akuntansi Politeknik Negeri Samarinda. Jurnal eksis ini diterbitkan pada bulan April dan Agustus setiap tahun. Mulai tahun 2019 jurnal ini terbit pada bulan April dan Oktober setiap tahun.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 94 Documents
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PENGARUH EARNING PER SHARE DAN BOOK VALUE TERHADAP STOCK RETURN Nuuridha Matiin
Jurnal Eksis Vol 16, No 1 (2020): Vol 16, No 1 (2020)
Publisher : Politeknik Negeri Samarinda

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Abstract

This study  to analyze the fundamental factors that influence the company's stock returns, earnings per share (EPS), return on assets (ROA) and stock returns on four samples of computer service sub-sector companies and other devices listed on the Indonesia Stock Exchange in 2013 - 2017, which produced twenty observations. The analysis technique used in this study is to use multiple linear regression models, which are then used to analyze data and test research hypotheses. The research hypothesis was analyzed using simultaneous test and partial test with a significance level of five percent. The results of this study indicate that simultaneous earnings per share and return on assets have a significant effect on stock returns. Partially return on assets has a negative and significant effect on stock returns, while earnings per share has a positive and insignificant effect on stock returns in computer service and other equipment sub-sector companies listed on the Indonesia Stock Exchange. Kata Kunci: Earning per share, return on assets, stock return
FENOMENA KONSERVASI LINGKUNGAN DAN PENGORBANAN COST ATAS PENCAPAIAN OPTIMASI ECONOMIC PERFORMANCE PT PERTAMINA SANGASANGA (Studi Kualitatif Pendekatan Paradigma Post Modern) Muhammad Suyudi; Mat Juri
Jurnal Eksis Vol 12, No 1: April 2016
Publisher : Politeknik Negeri Samarinda

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Abstract

Way of seeing approach used in this qualitative study is the approach of Post Modern Paradigm which try to see the accounting practices from the concept of Triple Bottom Line (TBL) environmental conservation program PT Pertamina EP Field Sanga-sanga. This program is related with the achievement of the economic performance of the entity which is divided into 6 (six) clusters activity namely economic, infrastructure, health, environment, education, and participation of business support activities. Result of this reasearch shows that there is no direct relationship of Triple Bottom Line concept between implementation of a cost-sacrifice activities with increased economic performance of the entity, but the indirect impact is the creation of the investment climate and the company's operations are conducive, safe, and sustainable. Another result is to provide an understanding of accounting practices on environmental conservation program, the business entity's accounting practices in the achievement of the phenomenon of economic performance, and accounting practices in view the phenomenon of social performance on stakeholder entities in which the entity operates. This study only perform analysis on accounting phenomena that is observed and found in documents reporting by business entities as well as information obtained directly from the informants. Keywords : Accounting, Environmental Conservation, Economic Performance, social performance.
PENGARUH KINERJA LINGKUNGAN DAN KINERJA KEUANGAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR DI BEI yunus tulak tandirerung; Eko Adi Widyanto; Riski Masitah Rahmah
Jurnal Eksis Vol 15, No 1 (2019)
Publisher : Politeknik Negeri Samarinda

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Abstract

This study aims to examine the effect of environmental performance and financial performance in corporate social responsibility in manufacturing companies. The company's environmental performance in this study was measured through PROPER (Program Rating of Company Performance in Environmental Management). Financial performance used includes profitability, leverage, and likuiditas. The dependent variable in this study is of corporate social responsibility. The results of this study indicate that  (1) environmental performance has a positive and significant effect on corporate social responsibility, (2) profitability has a negative and not significant effect on corporate social responsibility, (3) Leverage has a negative and not significant effect on corporate social responsibility (4) likuiditas has a negative and not significant effect on corporate social responsibility. (5) Environmental performance, profitability, likuiditas, and Leverage has a positive and significant effect on corporate social responsibility Keywords: corporate social responsibility, environmental performance, financial performance
ANALISIS PENILAIAN KINERJA KEUANGAN PERUSAHAAN DENGAN MENGGUNAKAN METODE ECONOMIC VALUE ADDED (EVA) PADA PT SUMALINDO LESTARI JAYA Tbk Makmur Makmur; E. Retno Maninggarjati; Nur Afni Oktabianita
Jurnal Eksis Vol 16, No 2 (2020): Vol 16, No 2 (2020)
Publisher : Politeknik Negeri Samarinda

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Abstract

 The purpose of this study was to determine the financial performance of PT Sumalindo Lestari Jaya Tbk with economic value added method (Economic Value Added) in the period 2015 – 2018. The performance assessment standards is if the EVA is positive then there has been a value added to the company. Conversely, if the value of EVA is negative indivate no value added to the company  while the value of EVA = 0 indicate the position of the company is break even. The research method used by the writer is descriptive research by analyzing financial statements using quantitative data that the financial statements of the consolidated financial position and profit or loss of PT Sumalindo Lestari Jaya Tbk listed on the Indonesia Stock Exchange. Data analysis tool used is the method of Economic Value Added (EVA) to calculate the Net Operating Profit After Tax (NOPAT), Weigted Average Cost of Capital (WACC), Total Capital Structure, Capital Charges, and Economic Value Added (EVA). Based on the analysis and discussion conducted at PT Sumalindo Lestari Jaya Tbk during the study period of 2015 -2018 by using EVA, the results show positive EVA in 2015 and 2016, whereas in 2017 and 2018 showed a negative EVA. Keywords: Financial Performance, Economic Value Added (EVA)
PEMANFAATAN SISTEM INFORMASI KEARSIPAN STATIS UNTUK MENUNJANG ARSIP POLITEKNIK NEGERI SAMARINDA Halidin Noor
Jurnal Eksis Vol 12, No 1: April 2016
Publisher : Politeknik Negeri Samarinda

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Abstract

Archival institutions tasked to manage an archive, that has a value to history, has exhausted its retention,and made permanent, For recorded information on all activies of organization, it serves as a centeral memory, decision making tools, evidence of the existence of organizationand for the benefit of another organization. Problems arise when the institution has a colltion of archival recorrds in abundance. A wide range of agency activities resulted generated archive colltion is very diverse. this causes the volume of records that are maintained very much.It difficult to find back of the shelf location manually,or with the list though,bacause the arschives are kept very much. In addtion to these problems, in general, have arcival decades old, making it susceptible to physical damage, In case of phycal touch to the archive continued in service activities and access, it is feared phyical harm will occuur archives. This study used a decriptive approach design,the research aim to collect an existing symptoms according to what the time of the study, and not to test the hypothesis. Data collection techigues used in this study is the observation, interviews,and documentation. Based on the results of this concluded that Politeknik Negeri Samarinda Archive used subject pattern in the management of the archive, The end of archive management is entering data into archive collection of archive information system. The information systim contains a database file thoroughly, so that the rediscovery of the archive manually. Keyword : Utlization, Information Systems, Archives
ANALISIS PROSEDUR PENJAMINAN KREDIT PADA PT JAMINAN KREDIT DAERAH (JAMKRIDA) KALTIM TAHUN 2018 Makmur Makmur; Aris Tri Cahyono; Novita Novita
Jurnal Eksis Vol 15, No 2 (2019)
Publisher : Politeknik Negeri Samarinda

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Abstract

The purpose of this research is to find out the credit guarantee procedure used by PT Jamkrida Kaltim. The analytical tools used in this study are business feasibility, complementary credit, substitution of compensation, temporary takeover of the risk of bad credit, involvement of three parties, subrogation receivables, and credit control cooperation. The results of this study indicate that the credit guarantee procedures found at PT Jamkrida Kaltim still have a difference in principle, namely the principle of substituting collateral between work practices at PT Jamkrida Kaltim and the principle according to Yasabari and Dewi in a book entitled Credit Guaranteed to Bring UKMK to Access Financing.
PENGARUH PROFITABILITAS PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY Ibrahim Musa; Yulius Gessong Sampeallo; Feni Nur Rahmawati
Jurnal Eksis Vol 16, No 1 (2020): Vol 16, No 1 (2020)
Publisher : Politeknik Negeri Samarinda

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Abstract

This study aims to determine (1) the effect of ROA (Return On Assets) on Corporate Social Responsibility (CSR), (2) the effect of ROE (Return On Equity) on Corporate Social Responsibility (CSR), (3) the effect of NPM (Net Profit Margin) ) on Corporate Social Responsibility (CSR), and (4) the simultaneous influence of ROA, ROE, NPM on Corporate Social Responsibility (CSR). The analytical method used in this study is multiple regression analysis. A sample of 22 companies was obtained from purposive sampling.The results show that (1) ROA has a significant effect on Corporate Social Responsibility. (2) ROE has a non-significant effect on Corporate Social Responsibility. (3) NPM has a non-significant effect on Corporate Social Responsibility.  Keywords: ROA, ROE, NPM, CSR
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KINERJA KEUANGAN PERUSAHAAN OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA Andi Mursalim Andi Mursalim
Jurnal Eksis Vol 14, No 2 (2018)
Publisher : Politeknik Negeri Samarinda

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Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kinerja perusahaan, yaitu current ratio (CR), debt to equity ratio (DER), dan net profit margin (NPM) pada 11 sampel perusahaan otomotif dan komponen yang terdaftar di Bursa Efek Indonesia pada tahun 2013-2017, ki menghasilkan 43 observasi. Kinerja perusahaan diukur dengan return on asset (ROA). Alat analisis yang digunakan dalam penelitian ini adalah dengan menggunakan model regresi linier berganda digunakan untuk menganalisis data dan menguji hipotesis penelitian. Data dianalisis dengan menggunakan linear regresi berganda melalui SPSS Versi 24. Hipotesis dianalisis dengan menggunakan uji simultan dan uji parsial dengan tingkat signifikansi 5%. Hasil penelitian ini menunjukkan bahwa secara simultan current ratio, debt to equity ratio dan net profit margin berpengaruh signifikan terhadap return on asset. Secara parsial current ratio berpengaruh secara negatif dan tidak signifikan terhadap return on asset, dan debt to equity ratio berpengaruh positif dan tidak signifikan, kecuali net profit margin yang berpengaruh positif dan signifikan terhadap return on asset perusahaan otomotif dan komponen yang terdaftar di Bursa Efek Indonesia.      Kata Kunci:   Current Ratio,   Debt To Equity Ratio,   Net Profit Margin,   Return On                         Asset
DAMPAK PERTAMBAHAN JUMLAH PENDUDUK DAN INVESTASI TERHADAP PERTUMBUHAN PENDAPATAN PER KAPITA DI INDONESIA : Studi Kasus 34 Provinsi Sudarlan Sudarlan
Jurnal Eksis Vol 15, No 1 (2019)
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Abstract

In the era of decentralization that has been enacted by the government of Indonesia in 2000, where the most central government authority delegated to provincial and district/city governments, specialized for financial management and policy areas to encourage the development of the region, that is improving the welfare of the societies measured by the per capita income for the community.The purpose of this research is to understand the affect of population, investment and inflation to per capita income growth by 33 provincial data in Indonesia from 2002 to 2011. The research used explanatory method by using time-series and cross-section data and applied an Ordinary Least Square method (OLS).The important finding in this research is (a) the number of population had a negative impact and significant statistically on per capita income growth, (b) the number of investment had positive impact and significant statistically on per capita income growth, and (c) inflation did not have any impact  on per capita income growth.  Keywords: per capita income growth, population, inflation, investment and Indonesia
DISKURSUS ETIKA PEMBIAYAAN PADA BANK SYARI’AH: INTERNALISASI TANGGUNG JAWAB SOSIAL-LINGKUNGAN Zulfikar Zulfikar
Jurnal Eksis Vol 13, No 1 (2017)
Publisher : Politeknik Negeri Samarinda

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Abstract

ZULFIKAR: Melalui telaah literatur, fokus penelitian ini adalah untuk mengkritisi kebijakan dalam penyaluran pembiayaan pada bank syari’ah dalam kaitannya dengan tanggung jawab sosial lingkungan perusahaan. Hal ini dapat dilihat dari sistem penilaian tingkat kesehatan bank syariah yang hampir seluruhnya berorientasi pada aspek keuangan (Sistem CAMELS). Aspek keuangan menjadi dasar penilaian apakah sebuah bank syariah berkinerja baik atau buruk. Dengan kata lain, laba menjadi bagian (tujuan) yang sangat penting bagi sebuah bank syariah. Namun, apabila keuntungan dijadikan sebagai tujuan, maka hal ini bisa membenarkan apa pun yang dilakukan oleh suatu perusahaan (bank). Sehingga dalam hal pengelolaannya, terkait dengan sistem penilaian tingkat kesehatan bank syariah, maka bank syariah pun ternyata sama “rawannya” dengan bank konvensional yang bisa berdampak pada masalah sosial lingkungan. Kata Kunci: Etika, Pembiayaan, Tanggung Jawab Sosial-Lingkungan

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