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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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ANALISIS PENERAPAN PENGELOLAAN KEUANGAN DANA DESA BERDASARKAN PERMENDAGRI NOMOR 20 TAHUN 2018 (Studi Kasus Pada Desa Melintang Kecamatan Muara Wis Kabupaten Kutai Kartanegara) Nyoria Anggraeni Mersa
Jurnal Eksis Vol 16, No 2 (2020): Vol 16, No 2 (2020)
Publisher : Politeknik Negeri Samarinda

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Abstract

 The objectives achieved in this study were to determine the application of Melintang Village financial management based on Permendagri Number 20 of 2018 concerning village financial management. Techniques collection data using triangulation techniques aim to test the truth of data obtained from observation, interviews and documentation from Melintang Village. 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.   Keyword : village financial management, internal ministerial regulation
PENGARUH EARNING PER SHARE, RETURN ON EQUITY, DAN DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM PERUSAHAAN SUBSEKTOR PERKEBUNAN DI BURSA EFEK INDONESIA TAHUN 2014-2018 Sudarlan Sudarlan; Muhammad Suyudi; Muhammad Sainudin Noor
Jurnal Eksis Vol 16, No 2 (2020): Vol 16, No 2 (2020)
Publisher : Politeknik Negeri Samarinda

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Abstract

This research aim to help investors in deciding to invest in the stock market by analyzing the impact of company’s financial ratio on its share price. Finacial ratio used in this research are Earning per Share, Return on Equity, and Debt to Equity Ratio as independent variables, and Stock Price as the dependent variable. The method used in this reseach is purposive sampling with population is 18 plantation companies and sample is 10 companies. Data were tested using the classical asumptiont and multiple linear regression used SPSS 25. The result of this research shown that ROE does not effect significantly to company’s stock price. And EPS effect positif and significantly, and DER effect negatif and significantly to company’s stock price. From F test’s result shown that EPS, ROE, and DER together effect significantly to company’s stock price. Keywords: Earning per Share, Return on Equity, Debt to Equity Ratio, Stock Price.
PENGARUH IKLIM KERJA DAN KESEJAHTERAAN TERHADAP KINERJA DOSEN DI JURUSAN AKUNTANSI POLITEKNIK NEGERI SAMARINDA Nyoria Anggraeni Mersa; Zulfikar Zulfikar
Jurnal Eksis Vol 11, No 1 (2015)
Publisher : Politeknik Negeri Samarinda

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Abstract

NYORIA ANGGRAENI MERSA dan ZULFIKAR. Penelitian ini bertujuan : pertama, mendiskripsikan dan menganalisis pengaruh antara iklim kerja  terhadap kinerja dosen di jurusan Akuntansi Politeknik Negeri Samarinda. Kedua, mendiskripsikan dan menganalisis pengaruh antara kesejahteraan dosen terhadap kinerja dosen di jurusan Akuntansi Politeknik Negeri Samarinda. Ketiga mendiskripsikan dan menganalisis pengaruh antara iklim kerja dan kesejahteraan dosen  terhadap kinerja dosen di jurusan Akuntansi Politeknik Negeri Samarinda.Metode analisis yang digunakan dipenelitian ini menggunakan metode analisis berganda untuk menguji pengaruh antara iklim kerja dan kesejahteraan dosen terhadap kinerja dosen di jurusan Akuntansi Politeknik Negeri Samarinda. Uji realibilitas dan validitas juga dilakukan terhadap butir-butir pertanyaan kuesioner sebelum dilakukan uji regresi linier berganda. Hasil penelitian menyimpulkan bahwa : pertama, tidak terdapat pengaruh yang signifikan antara Iklim Kerja (X1) terhadap Kinerja (Y) dengan angka signifikansi sebesar 0,109 > 0,05. Kedua, terdapat pengaruh yang signifikan antara Kesejahteraan  (X2) terhadap Kinerja (Y) dengan  angka signifikansi sebesar 0,000 < 0,05. Ketiga, iklim kerja (X1) dan kesejahteraan (X2) secara bersama-sama berpengaruh signifikan terhadap kinerja dosen (Y) di jurusan akuntansi Politeknik Negeri Samarinda dengan angka signifikansi sebesar 0,000 < 0,05.Kata Kunci: Iklim Kerja, Kesejahteraan, Kinerja Dosen
DETERMINAN PENERIMAAN PENDAPATAN PAJAK DAERAH KOTA SAMARINDA Muhammad Kadafi, SE., M.SA; Nyoria Anggraeni Mersa; Hanna Septiana Putri
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 the effect of GRDP, population and inflation on regional tax revenues both partially and simultaneously. The analytical tool used is multiple linear regression. The data used are GRDP (Gross Regional Domestic Product), Total Population, Inflation and Regional Taxes for 2009-2019. The results of this study partially show that the GRDP has a positive and significant effect on regional tax revenue, the population has a positive and significant effect on regional tax revenue and inflation has a positive but positive effect. significant impact on the acceptance of regional taxes Samarinda. Then together (simultaneously) GRDP, population and inflation have a significant effect on local taxes Keywords: GRDP, Population Amount, Inflation and Regional Tax Revenue in Samarinda City.
PENGARUH PENANAMAN MODAL DALAM NEGERI DAN PENANAMAN MODAL ASING TERHADAP PENYERAPAN TENAGA KERJA DI SAMARINDA Khairil Akbar; Gunadi Gunadi
Jurnal Eksis Vol 14, No 2 (2018)
Publisher : Politeknik Negeri Samarinda

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Abstract

Investment as a variable that affects the economy as a whole, especially in creating employment opportunities where the expansion of employment opportunities is one of the main problems in development, both in the past or present. To determine the effect of foreign investment and domestic investment on employment in Samarinda city. Through data on foreign investment and domestic investment on employment in Samarinda during 2013 until 2017. Then it will be analyzed using multiple regression analysis tools, then investment through domestic investment and foreign investors have a significant positive influence on employment, especially in the city of Samarinda, because with the changes in PMDN and PMA investments towards the increase in the number of workers . Secondary data obtained and discussed using multiple linear regression tools which are then reformulated into multiple regression estimation models. The analysis shows that investments in Foreign Investment and Domestic Investment have a significant impact on employment in Samarinda. Then after the calculation of partial investment, Foreign Investment has a greater impact on employment than Domestic Investment in Samarinda City. With the mining sector, trade and industry and other sectors need labor in their activities. The factors of production are one of the workers who participate in producing goods and services.Keywords: Domestic Investment, Foreign Investment, Labor
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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Abstract

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.
PENGARUH DISIPLIN KERJA, MOTIVASI KERJA, LINGKUNGAN KERJA, DAN KEPEMIMPINAN TERHADAP KINERJA KARYAWAN BANKALTIMTARA Zulfikar Zulfikar; Diyah Permana; Ayu Arvina Anwar
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 analyze work discipline, work motivation, work environment, and leadership on the performance of Bankaltimtara employees. The study population was employees of the Bankaltimtara head office in Samarinda. The sample in this study were 80 employee respondents. The analytical tool used in this study is multiple regression analysis. The results of this study, based on simultaneous tests proved that work discipline, motivation, work environment, and leadership significantly influence the performance of Bankaltimtara employees. Similarly, partially, work discipline, work motivation, and work environment significantly influence, but leadership does not significantly influence the performance of Bankaltimtara employees. Keywords: work discipline, work motivation, work environment, leadership, employee performance.
PENGARUH RASIO KEUANGAN TERHADAP LABA PER¬USA¬HA¬AN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2009-2013 Yunus Tulak Tandirerung; Muhammad Kasim
Jurnal Eksis Vol 12, No 1: April 2016
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Abstract

Tujuan penelitiani ini adalah untuk mengetahui pengaruh DAR, DER, ROA, ROE, OPM, NPM terhadap laba perusaha¬an perbankan yang terdaftar di BEI untuk periode 2008-2013; (b) mengetahui tingkat pengaruh (signifikansi pengaruh) di antara Variabel terhadap laba perusahaan perbankan yang terdaftar di BEI untuk periode 2008-2013. Metode Penelitian yang digunakan dalam penelitian ini adalah penedekatan kuantitatif, yang lebih mene¬kan¬kan pada pengujian teori, melalui variabel-variabel penelitian dengan menggunakan prosedur statistik, dalam hubungan kausalitas, antara variabl X1,X2, X3,X4, X5, X6 terhadap Y. Hasil penelitian ini, menjelaskan bahwa nilai rata-rata DAR-nya sebesar -34.682,651 dengan standar deviasi (SD) 23,481, 871 nilai ini lebih besar dari pada nilai rata-rata DAR. Sehingga dikatan bahwa nilai tersebut adalah sangat jelek. Dept to Equity Ratio (DER) mempunyai nitai rata-rata (mean) sebesar 500,064 dengan standar deviasi (DS) 305,163 dimana nilai ini lebih lebih kecil dari pada nilai rata-rata CDE. Hasil ter¬sebut menunjuk¬kan bahwa variabel DER adalah sangat baik. Return On Asset (ROA) mem¬pu-nyai nitai rata-rata sebesar 4,013 dengan stan¬dar de¬viasi (DS) sebesar 8,843 karena nilai ini lebih besar dari pada nilai rata-rata Return On Asset (ROA), sehingga menun¬jukkan variabel ROA adalah yang kurang baik. Return On Equity (ROE) mem¬punyai nitai rata-rata sebesar 0,674 dengan standar deviasi (SD) se¬besar 0,695, dimana nilai ini lebih besar dari pada nilai rata-rata Return On Equity (ROE), dan hasil tersebut menunjuk¬kan variabel ROE yang kurang baik. Operting Profit Margin (OPM) mem¬pu¬nyai nitai rata-rata (mean) sebesar 0,858, dengan stan¬dar deviasi (SD) sebesar 0,604. Jika nilai standar deviasi lebih kecil di¬ban¬dingkan dengan nilai rata-rata (mean) maka dapat dikatakan bahwa nilai tersebut adalah sangat baik. Net Profit Margin (NPM) mem¬pu¬nyai nitai rata-rata (mean) sebesar -1,831, dengan standar deviasi deviasi sebesar (SD) 0,693 jika nilai standar deviasi lebih kecil diban¬ding¬kan dengan nilai rata-rata maka dapat dikatakan bahwa nilai ter¬sebut adalah kurang baik. Kata Kunci : Debt To Asset, Debt To Equity Ratio, Return On Asset, Return On Equity, Opera¬ting Profit Margin, Net Profit Margin, Laba.
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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Abstract

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 STRUKTUR KEPEMILIKAN, PAJAK, DAN PERTUMBUHAN PERUSAHAAN TERHADAP PEMBAYARAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2014-2018 Muhammad Suyudi; Nyoria Anggraeni Mersa; Astri Rianti Putri
Jurnal Eksis Vol 16, No 2 (2020): Vol 16, No 2 (2020)
Publisher : Politeknik Negeri Samarinda

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The purpose of this study is to examine the effect of ownership structure, tax, and firm growth on dividend payments measured using the Dividend Payout Ratio (DPR). The variable of this study is  Ownership Structure as variables X1, Tax as variables X2 and Company Growth as variables X3 and Dividend Payment as variables Y. This study also used multiple linear regression with f test and t test using SPSS 25 program. This study shows that the ownership structure does not have a significant effect on dividend payments and firm growth does not significantly influence dividend payments, but other tax variables significantly influence dividend payments. Keywords: Dividend, Dividend Payout Ratio, ownership structure, tax, growth

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