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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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Kota samarinda,
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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 2 (2019)" : 10 Documents clear
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 AKTIVITAS DAN LIKUIDITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN OTOMOTIF DAN KOMPONENNYA YANG TERDAFTAR DI BURSA EFEK INDONESIA Khairil Akbar; Fariyanti Fariyanti; Hida Yanti
Jurnal Eksis Vol 15, No 2 (2019)
Publisher : Politeknik Negeri Samarinda

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This study aims to determine the partial effect and simultaneous effect of activity and liquidity on profitability in a case study of automotive companies and components listed on the Indonesia Stock Exchange in 2016-2018. The method used in this research is quantitative method. The data that has been collected is analyzed by the method of data analysis which first tests the classical assumptions before testing the hypothesis. Hypothesis testing in this study uses multiple linear regression with t test, F test and the coefficient of determination test (R2) at the level of significance of 5% (0.05). The results of the study concluded that activity partially has a significant positive effect on profitability while liquidity has a significant negative effect on profitability. And simultaneous positive and significant impact on profitability. Keywords: Activity, liquidity, profitability.
ANALISIS VARIANS BIAYA PRODUKSI SPEED BOAT FIBER GLASS PADA PT BUAN NUSA RESPATI SAMARINDA TAHUN 2014-2018 (Studi Kasus: pada Perusahaan Manufaktur yang Terdaftar di Samarinda (2014-2018) Sucipto Sucipto; Farindika Metandi; Novia Nurindah
Jurnal Eksis Vol 15, No 2 (2019)
Publisher : Politeknik Negeri Samarinda

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The objectives of this research is to determine the favorable variance for the cost of production of small marine speed boat fiber glass 7.20 M x 2.40 M x 1.25 M PT Buran Nusa Respati Samarinda in 2014 s / d in 2018 and what causes favorable variance. The analytical method used is the analysis of variance. The result of the study shown that variance occurs in the production cost of small marine speed boat fiber glass 7.20 M x 2.40 M x 1.25 M in 2014, 2015, 2016, 2017, and 2018 are the difference in production costs is the increase and decrease in the purchase price of raw materials and the amount of raw material purchases, the increase and decrease in the number and hourly rate processing employee and increase and decrease of factory overhead costs. Keywords: Analysis of Variance, Cost of production, and Favorable Variance.
IMPLEMENTASI TAX PLANNING SEBAGAI UPAYA EFISIENSI PAJAK PENGHASILAN (PPh) BADAN PADA PT YATAHARAKU TIJARA ABADI Fatahul Rahman; Chottam Chottam; Nur Halimah
Jurnal Eksis Vol 15, No 2 (2019)
Publisher : Politeknik Negeri Samarinda

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This research aims to know the implementation of tax planning and calculate how efficient the income tax by using tax planning. The object used in this research is one of the coal companies that exist, namely PT Yataharaku Tijara Abadi using a descriptive quantitative method. The analysis tool used is UU No. 36 year 2008 on income tax and formula that use as comparator. The research results of the implementation of tax planning on PT Yataharaku Tijara Abadi that the company can streamline its income tax burden by holding the cost of Human development, adding food costs, entertainment costs, and salary costs for employees. The purpose of adding this cost can reduce the value of profit so that the tax burden becomes smaller. Keywords: Tax Planning, taxation efficiency, income tax. 
ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PT MAYORA INDAH, Tbk MENGGUNAKAN METODE ECONOMIC VALUE ADDED (EVA) PERIODE 2012-2018 Rafiqoh Rafiqoh; Eko Adi Widyanto; Rifka Maulida
Jurnal Eksis Vol 15, No 2 (2019)
Publisher : Politeknik Negeri Samarinda

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The Objectives of this research are to determine the financial performance of PT Mayora Indah, Tbk by using the Economic Value Added (EVA) method for the 2012-2018 period. The research method that I use is quantitative descriptive research by analyzing financial statements using quantitative data, namely the statement of financial position and the income statement of PT Mayora Indah, Tbk. The type of data used is secondary data obtained directly from the site www.idx.co.id, www.mayoraindah.co.id, www.finance.yahoo.com and www.bi.go.id. The analytical tool used is the Economic Value Added (EVA) method which consists of: Net Operating After Tax (NOPAT), Weight Average Cost of Capital (WACC), Total Capital Structure, Capital Costs and Economic Value Added (EVA). Based on the results of the analysis and discussion conducted at PT Mayora Indah, Tbk during the 2012-2018 study period using the EVA method, the results showed a positive EVA value. Keywords: Financial Performance, Economic Value Added (EVA)
PENGELOLAAN KEUANGAN DESA BERDASARKAN PERMENDAGRI NO. 113 TAHUN 2014 TENTANG PEDOMAN PENGELOLAAN DANA DESA DAN PERBUP NO. 8 TAHUN 2018 TENTANG ALOKASI DANA DESA (Studi Empiris: Pemerintah Desa Embalut Kabupaten Kutai Kartanegara) Muhammad Kadafi, SE., M.SA; Diyah Permana; Boby Mutakin
Jurnal Eksis Vol 15, No 2 (2019)
Publisher : Politeknik Negeri Samarinda

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The objectives achieved in this study were to determine the application of Embalut Village financial management based on Permendagri Number 113 of 2014 concerning village financial management and Perbup Number 8 of 2018 concerning village fund allocation. For problem solving methods this research was conducted by combining observations, interviews, documentation and triangulation theory. Collecting data in this study using in-depth interviews, which are assisted by a recorder. The results of the discussion that have been described are: (a) village financial planning has been carried out with the principles of community participation and openness, (b) in the implementation of the village government has applied the principle of accountability for revenues and expenditures, but can be seen from the realization of the implementation of the budget allocation for village funds have not been optimally absorbed, especially in the field of implementation of development activities, (c) the administration has been carried out and is periodically accounted to the village head and the community, (d) reporting on the realization of the APBDesa implementation has been submitted to the community as a form of the process of implementing the APBDesa implementation, (e) for accountability reports on the realization of the APBDesa the village head has also submitted to the Regent at the end of the fiscal year.  Keywords: Human Resource Accounting, Public Sector Accounting, Intangible Assets, Financial Statement.
ANALISIS PERBANDINGAN SISTEM DAN PROSEDUR PEMBERIAN KREDIT BANK BRI KONVENSIONAL DAN PEMBIAYAAN MURABAHAH PADA BANK BRI SYARIAH SAMARINDA Sabri Nurdin; Rafiqoh Rafiqoh; Diana Indriyani Lasabuda
Jurnal Eksis Vol 15, No 2 (2019)
Publisher : Politeknik Negeri Samarinda

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Abstract

This study aims to compare the conventional lending of Bank BRI Conventional and murabahah financing at Bank BRI Syariah Samarinda. The result of the research data are arranged, grouped, then interpreted to obtain a clear flowchart description of the system and proceduresfor conventional lending at Bank BRI Conventional Samarinda and Bank BRI Syariah Samarinda, interviews with bank employees and staff.The result showed that comparative analysis of systems and procedures for granting credit to Bank BRI Conventional and Banl BRI Syariah Samarinda showed that there were two differences in the first Customer Service function in conventional banks and the second if customer funds were liquid. Keywords: System and Procedure, Credit, Bank Conventional And Syariah, Flowchart.
ANALISIS KONTRIBUSI SUMBER PENDAPATAN ASLI DAERAH TERHADAP PENDAPATAN ASLI DAERAH KOTA SAMARINDA (Studi Kasus Pada Bapenda Kota Samarinda) Lewi Patabang; Rahmawati Fitriana; Yongky Weldy
Jurnal Eksis Vol 15, No 2 (2019)
Publisher : Politeknik Negeri Samarinda

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This study discusses which sources of Original local Government Revenues make the largest contribution to the Original local Government Revenues of Samarinda City. The method used in this study is a quantitative method, which is contribution analysis. This research data was obtained from the Regional Income Agency of Samarinda City. The results of the current study of Original local Government Revenues sources for 2014-2018 which contributed to a good assessment were the regional tax in 2018 which amounted to 70,72% which was supported by the contribution of Roadway Lighting Tax by 30,18% and lower contribution was in 2014 amounted to 54,77%. Keywords: Contributions, Source Original local Government Revenues.
ANALISIS PERHITUNGAN HARGA POKOK KAMAR HOTEL DENGAN MENGGUNAKAN METODE ACTIVITY BASED COSTING (ABC) (Studi Kasus: Swiss Belhotel Borneo Samarinda) Retno Maninggar Jati; Yulius Gessong Sampeallo; Yustika Nur Amalia
Jurnal Eksis Vol 15, No 2 (2019)
Publisher : Politeknik Negeri Samarinda

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Majority of hotels still use conventional methods in determining their costs. If the conventional accounting method is not changed, there will be a gap between the information needed by management to face competition between companies, because conventional accounting methods do not provide accurate information in its application. The purpose of this study is to get more accurate results from the activity based costing method in calculating costs regarding hotel room rates. The results showed that the calculation of hotel room rates using the cost-based activity method showed that the tarif was lower than the rate applied by the hotel in all types of rooms due to the overhead of each product. On activity-based costing, overhead costs for each product are charged to many cost drivers. Related to cost-based activities can allocate activity costs to each type of room at Swiss Belhotel Borneo according to the needs of each activity. Keywords: activity based costing, cost driver, Swiss Belhotel Borneo Samarinda
PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENILAIAN KINERJA PUSAT BIAYA (Studi Kasus Pada PT PLN (Persero) Unit Pelaksana Pengendalian Pembangkitan Mahakam Periode Tahun 2018) Indah Tri Utami Agustini; Zulfikar Zulfikar; Novia Dwiariyani
Jurnal Eksis Vol 15, No 2 (2019)
Publisher : Politeknik Negeri Samarinda

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This study aims to determine the appropriateness of the application of responsibility accounting as a cost center performance appraisal tool with the conditions for its application, the characteristics of responsibility accounting, and the stages of performance evaluation according to Mulyadi at PT PLN (Persero) UPDK Mahakam. Data were taken through interviews and literature study. The data analysis technique used in this study was a qualitative comparative descriptive analysis. The results of this study indicate that the application of responsibility accounting as a means of assessing the navel cost performance at PT PLN (Persero) UPDK Mahakam is sufficient in accordance with the requirements for implementation, the characteristics of responsibility accounting, and the stage of performance evaluation according to Mulyadi. This can be seen from the results of calculating the percentage of compliance with the established indicators which is equal to 75%. Indicators that are not yet suitable are account codes that have not carried out controlled and uncontrolled cost segregation in their accountability reports, so they cannot display the limits of the manager's responsibilities. Keywords: responsibility accounting, performance, cost center

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