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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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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 LABA, ARUS KAS, DAN MODAL KERJA TERHADAP PREDIKSI ARUS KAS OPERASI MASA DEPAN PADA PERUSAHAAN OTOMOTIF TERDAFTAR DI BEI Sudarlan Sudarlan; Noor Fachman Tjetje; Pertiwi Dwita Sari
Jurnal Eksis Vol 17, No 2 (2021): Vol 17 No. 2 Oktober 2021
Publisher : Politeknik Negeri Samarinda

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Abstract

The aim of this study is to provide empirical evidence regarding the effect of increases and decreases in earnings, operating cash flows and working capital in predicting future operating cash flows. The factors studied are operating profit, operating cash flow and operating working capital for the year. This study uses a quantitative approach, using secondary data from the financial statements of automotive companies listed on the IDX during the 2015-2020 period. Data analysis used the statistical method of multiple linear regression analysis using the SPSS program. The results of this study indicate that operating profit and operating cash flow have no significant effect, while working capital has a significant effect on predicting future cash flows. Keywords           : operating cash flow, profit, working capital, automotive, and prediction.
PENGARUH PERANAN AUDIT INTERNAL TERHADAP PENERAPAN GOOD CORPORATE GOVERNANCE PT PUPUK KALIMANTAN TIMUR BONTANG Sailawati Sailawati; Muhammad Suyudi; Gina Selviana
Jurnal Eksis Vol 17, No 2 (2021): Vol 17 No. 2 Oktober 2021
Publisher : Politeknik Negeri Samarinda

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Abstract

This study aims to determine the effect of the role of internal audit on the implementation of good corporate governance at PT Pupuk Kalimantan Timur Bontang. This research used questionnaires to collect primary data. The data quality testing was done by using the validity test and reliability test. Normality test, multicollinearity test and heteroscedasticity test were used for the statistical test. The hypothesis testing examined by the simple regression analysis, t-test and correlation coefficients. Based on the results, the alternative hypothesis (Ha) is accepted. The result of this study indicates that the role of internal audit has a significant effect on the implementation of good corporate governance at PT Pupuk Kalimantan Timur Bontang, indicated by the significance value < 0.05 and tcount > ttable. This result at the same time shows similarities with the previous studies, namely, Putra (2014) and Lubis (2017).Keywords: Internal Audit, Good Corporate Governance.
ANALISA SOFTWARE MANAGER DALAM PROSES MENGHASILKAN INFORMASI LAPORAN KEUANGAN UNTUK UMKM KEDAI KOPI “MAMANK BANGKUY” SAMARINDA 2019 Achmad Rudzali; Rifadin Noor; Shelly Annisa Aprinda
Jurnal Eksis Vol 17, No 2 (2021): Vol 17 No. 2 Oktober 2021
Publisher : Politeknik Negeri Samarinda

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Abstract

In the midst of the rise of accounting applications circulating among users, the author takes one of them which was considered the easiest to run. The MANGER application wss relatively easy to use for accounting financial reporting. In addition to the type of MSME business, this application can also be used for college assignments. This study discusses how the MANAGER application could process data and produce financial statement information accurately and quickly. The information would then be analyzed by users who hade accounting skills. In this study, the MANAGER application was applied to SMEs in the culinary field. The result of the information was the condition of the financial position while running the business. The MANAGER output was the values owned by the UMKM business, in the formed of assets owned worth Rp. 172.856.000,-, debt borne by Rp.1500.000.000,-, income of Rp. 3.318.000,-. which must be reduced by the cost of Rp. 462,000,-. So the profit of Rp. 2.856.000,- . This information would be analyzed more deeply as a future business strategy for better prospects. Information is obtained quickly compared to the manual method. The presence of the MANAGER application is very helpful in running a business.Keywords: MSME, MANAGER, output.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN SISTEM PEMBAYARAN GO-PAY TERHADAP INTENSITAS PENGGUNAAN LAYANAN GOJEK DI SAMARINDA Lewi Patabang; Noor Fachman Tjetje
Jurnal Eksis Vol 17, No 2 (2021): Vol 17 No. 2 Oktober 2021
Publisher : Politeknik Negeri Samarinda

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Abstract

This study aims to determine the variables of benefit, convenience, risk, and promotion impact the attitudes of Go-pay users, as well as to determine the effect of Go-pay users' attitude variables on the intensity of using Gojek services in Samarinda. The data used is primary data sourced from Go-pay users in the city of Samarinda and secondary data sourced from the internet, websites, articles, and news. The sample used in this study amounted to 149 respondents. This study uses a tool to process data, namely SPSS (Statistical Product Service Solution). This testing process uses validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis, simple linear regression analysis, T-test, F test, and R2 test. The results of this study indicate that the variables of benefit, convenience, and promotion have a positive and significant effect on the attitudes of Go-pay users, and the risk variable has a negative and insignificant effect on the attitudes of Go-pay users. While the Go-pay user attitude variable to the intensity of using Gojek services has a positive and significant effect. Keywords: Usefullness, Ease of Use, Attitude, Risk, Promotion, and Intensity of Using Gojek Services

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