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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 10 Documents
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Search results for , issue "Vol 15, No 1 (2019)" : 10 Documents clear
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
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)
Publisher : Politeknik Negeri Samarinda

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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
PENGARUH SISTEM INFORMASI AKUNTANSI BERBASIS KOMPUTER DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA INSTANSI PEMERINTAH KOTA SAMARINDA (Studi Satuan Kerja Perangkat Daerah Kota Samarinda) Amiruddin Amiruddin; Omar Dhanny; Rafika Rafika
Jurnal Eksis Vol 15, No 1 (2019)
Publisher : Politeknik Negeri Samarinda

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This research aims to test (1) The influence of information systems accounting towards the performance of government agencies. (2) Effect of internal control on the performance of government agencies. This research was conducted in Samarinda. This research uses a quantitative research type. The data source in this study is using primary data of questionnaires. The population in this study was SKPD Samarinda City. The sample on this study was 168 people. Data is used and analyzed multiple linear regression with assisted statistical programs (SPSS version 15). The results of the hypothesis testing showed that the X1 accounting information system did not significantly influence the performance of the government agency of Samarinda. While internal control system variables X2 significantly affected the performance of the government agency of Samarinda. In the study, it can also be learned that the accounting information system and internal control system have a simultaneous effect on the performance of government agencies as variable (Y). The most dominant Data contained in the variable (X2) is the internal control system. Because the internal control system is able to provide effective and efficient supervision.  Keywords: Accounting Information System, Internal Control System and Government  
PENGARUH HARGA, PROMOSI DAN KUALITAS PRODUK TERHADAP KEPUASAN KONSUMEN SEPEDA MOTOR MEREK HONDA DI SAMARINDA TAHUN 2019 Omar Dhanny; Muhammad Kadafi; Yunandha Siswa
Jurnal Eksis Vol 15, No 1 (2019)
Publisher : Politeknik Negeri Samarinda

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Abstract

 This study aims to determine the effect of price, promotion and product quality on consumer satisfaction of Honda brand motorcycles in Samarinda both partially and simultaneously. This research is a survey research. The population in this study is the people in Samarinda. The sampling technique uses accidental sampling with a total sample of 100 people. Data collection techniques using questionnaires or questionnaires that have been tested for validity and reliability.  The data analysis technique used is multiple linear regression. The results of this study indicate that: (1) the price has a significant effect on the satisfaction of Honda motorcycle consumers, as evidenced by the significance value of 0.002 < 0.05, and (2) the promotion has no significant effect on Honda motorcycle consumer satisfaction, as seen from the significance value 0.161 > 0.05, and (3) product quality has a significant effect on the satisfaction of Honda motorcycle consumers, as evidenced by the significance value of 0,000 < 0,05, and (4) the price, promotion and quality of products have an influence on the satisfaction of Honda motorcycle consumers in Samarinda, evidenced by the results of the test obtained F count value of 29.446 with a significance of 0.000 < 0.05. Keywords: Price, Promotion, Product Quality, and Consumer Satisfaction.
ANALISIS VARIANS BIAYA PRODUKSI AIR BERSIH PADA PDAM TIRTA KENCANA SAMARINDA TAHUN 2017-2018 Retno Maninggar Jati; Khairil Akbar; Diah Lika Ningtyas
Jurnal Eksis Vol 15, No 1 (2019)
Publisher : Politeknik Negeri Samarinda

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This study aims to determine the amount of the difference between the budget for production costs and realization and to find out the causes of the difference in production costs in 2017-2018. The method used in this study is the variance in raw material costs, labor costs, and factory overhead costs. The results of the analysis in 2017-2018 are known to occur in the total beneficial difference in the cost of raw materials with the value of each year amounting to Rp 11,471,520,000.00 and Rp15,786,734,500.00. The total difference in direct labor costs has a beneficial difference in 2017-2018 of Rp 2,286,118,743.81 and Rp 1,624,088,292.00. Whereas for the total difference in factory overhead costs in 2017-2018, there was a favorable difference with the value of each year amounting to Rp 3,602,637,118.19, and Rp4,284,051,954.26. Keywords: Budget, Variance, Production.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENINGKATAN LABA PERUSAHAAN DI SAMARINDA Rifadin Noor; Marwanto Marwanto; Besti Wahyu
Jurnal Eksis Vol 15, No 1 (2019)
Publisher : Politeknik Negeri Samarinda

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The research aims to analyse and prove the partial influence and simultaneous influence of transparancy, accountability, responsibility, indepen-dency, fairness.The research method uses a survey method, there are 30 respondents. Data collection using poll. The collected Data was analyzed using classical assumption test techniques, research hypothesis testing using multiple regression analyses with IBM SPSS Statistics 25 for Windows. The results of this study show that partial transparency has a positive and insignificant effect on the increase in profit, accountability positively and insignificant effect on increased profit, negative responsibility and insignificant to profit, independency positively and insignificant influence on profit, fairness positively and insignificant influence on profit. The simultaneous Good Corporate Governance jointly affects the increase of profit. Keywords: Good Corporate Governance, Transparancy, Accountability, Responsibility, Independency, Fairness, Profitabi.
PENGARUH BELANJA MODAL DAN PENYERTAAN MODAL PEMERINTAH TERHADAP TINGKAT KEMANDIRIAN DAERAH PADA SELURUH KAB/KOTA DI KALIMANTAN TIMUR TAHUN 2013-2017 Muhammad Kadafi, SE., M.SA; Oemar Dhanny; Dewi Wahyuni
Jurnal Eksis Vol 15, No 1 (2019)
Publisher : Politeknik Negeri Samarinda

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Abstract

The purpose of this research to know the level of regional financial indepedence in all city districts in the Province of East Kalimantan period of 2013-2017. This research use secondary data, namely reports on the realization of regional income that are focused in capital expenditure and government equity capital in all city districs in the province of East Kalimantan obtain from Financial Management Board and The Regional Assets period 2013-2017. This research use multi linier regression of parametic statistic analithycal method. The results showed:1) Based on partialy capital expenditure does not have a significant effect on the level of local independence. 2) Based on partialy government equity capital is positively influenced isn’t significant effect to the level of local independence. 3) Capital expenditure and government equity capital based on sumultaneous (f-test) doesn’t have a significant effect to the level of local independence in all city districts in the province of East Kalimantan. Keywords: Capital Expenditure, Government Equity Capital and The Level of District independence.  
EVALUASI SISTEM PENGENDALIAN INTERNAL SISTEM PENJUALAN KREDIT PADA PT ARINGO COMPUTER Makmur Makmur; Muhammad Kadafi; Apria Apria
Jurnal Eksis Vol 15, No 1 (2019)
Publisher : Politeknik Negeri Samarinda

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In order to achieve the company's purpose is to get maximum profit, the company needs a tool used in order to achieve the company. The tools are accounting system  and reports of each section used to provide financial information for the company. The purpose is to know the appropriateness of applying credit sales system based on internal control system principle. In the data collection, the authors conducted several interviews, observation, interviews and study the source of the book (literatures). The analytical tool used is the elements of internal control system of credit sales by Mulyadi and the main purpose of internal control system. The result of this research is there are some system applied by company which is not in accordance with Internal Control System so that can cause loss for company. Keywords: Accounting System, Credit Sales System, Internal Control System.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK DAERAH PROVINSI KALIMANTAN TIMUR Mat Juri; Achmad Rudzali; Verawati Verawati
Jurnal Eksis Vol 15, No 1 (2019)
Publisher : Politeknik Negeri Samarinda

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The purpose of the study is to determine the influence of independent variables, namely inflation, Gross Regional Domestic Product (GRDP), number of moter vehicles and the population to local tax revenues in East Kalimantan Province in 2007-2018. The results of this study showed that variable population counts had a positive but insignificant influence on regional tax revenues, whereas the GRDP variable had a negative and insignificant influence on local tax revenues. The variable number of motor vehicles and inflation has a positive and significant influence on the regional tax revenues of East Kalimantan Province. Econometrics test result also showed that the absense of interference with multicholininearality, autocorrelation disorder and heteroskedastisity disorders. Keywords:Tax Revenues, Inflation, Gross Regional Domestic Product, Number of Registered Motor Vehicles, and Number of Population.
ANALISIS POTENSI KEBANGKRUTAN DENGAN MENGGUNAKAN ALTMAN SCORE PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2013 – 2017 Zulfikar Zulfikar; Fariyanti Fariyanti; Liana Febrianti
Jurnal Eksis Vol 15, No 1 (2019)
Publisher : Politeknik Negeri Samarinda

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This study aims to determine the potential bankruptcies that occur in mining companies listed on the BEI by using the method of Altman Z”-Score modification. The object of research is a mining sector company listed on Indonesia Stock Exchange, the method used is the method Altman Z-Score Modification (1995) with the equation Z" = 6.56X1 + 3.26X2 + 6.72X3 + 1.05X4. In this study there are four independent variables, such as Working Capital to Total Assets (X1), Retained Earning to Total Assets (X2), Earning Before Interest and Tax to Total Assets (X3), Book Value of Equity to Total Liability (X4). The dependent variable in this study is Z "where Z" = 6.56X1 + 3.26X2 + 6.72X3 + 1.05X4. The results of this study show that three companies during the year 2013 - 2017 showed a decline in financial conditions. PT Perdana Karya Perkasa, Tbk and PT Golden Eagle Energy Tbk for 2013 are on healthy criteria with Score more than 2,6. For 2014 is on the gray area criteria. And in 2015 - 2017 the financial condition of both companies continues to decline and experience the potential for bankruptcy with score below 1,1. While the worst financial condition experienced by PT Atlas Resource from the year 2013 - 2017 is on the criteria of potentially bankruptcy because it has score less than 1,1. It is the performance of these three companies is known to continuously decline over the period of 2013 - 2017Keywords: Altman Z"-Score, Potential Bankruptcy, Mining Company 

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