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Ratna Wulaningrum
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jurnal_eksis@polnes.ac.id
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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 94 Documents
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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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Abstract

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.
ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN PADA PROGRAM KONSERVASI LINGKUNGAN PT PUPUK KALTIM DI BONTANG Zulfikar Zulfikar; Chottam Chottam; Widiya Windar Wati
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 research is to know the application of environmental accounting based on accounting treatment (measurement, recognition, presenting, and disclosing) and conformity with existing rules at PT Pupuk Kaltim.         This research is a qualitative descriptive research, data is collected from interview with the company’s employee and the people that live close to the area of production which assisted by recording equipment which helps as crosscheck media. The methods analysis is using PSAK No.1. The result of this research showed that the company has spending money for environmental cost as an effort to prevent the damaged of environmental cause by the production procces of company. The company has measure the environmental cost with rupiah monetary units reffering to the realization of the previous period costs by the amount of the cost incurred. The company recognizes the environmental cost when it benefited from it even though cash has not been spend yet and presented with accounts related to the production procces, it is the cost of revenue and general and administration expenses in the company’s income statement. The environmental cost has not dislosure yet in notes to the consolidated financial statements, this causes the posts in financial statements do not indicated the existence of environmental cost that has been incurred by the company. The company also has not made additional report yet related to the environmental cost based on PSAK No.1 about presentation of financial statement. Keywords: Environmental Accounting, Environmental Conservation, Environmental Cost.
ANALISIS BAURAN PEMASARAN (MARKETING MIX) DAN IMPLIKASINYA TERHADAP KEPUTUSAN PEMBELIAN PRODUK USAHA KECIL DAN MENENGAH (UKM) SAMARINDA Yulius Gessong Sampeallo; Noor Fachman Tjetje
Jurnal Eksis Vol 12, No 1: April 2016
Publisher : Politeknik Negeri Samarinda

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Abstract

Tujuan penelitian ini untuk mengetahui Bauran Pemasaran (Marketing Mix) dan Implikasinya Terhadap Keputusan Pembelian Produk Usaha Kecil Dan Menengah (UKM) di kota Samarinda. Penelitian ini menyertakan data-data responden yang membeli produk usaha kecil dan menengah di pusat penjualan produk UKM Samarinda yang menawarkan berbagai macan jenis produk baik produk makanan ringan, pakaian jadi dan souvenir dengan ciri khas Kalimantan. Penelitian ini dilakukan dengan menggunakan alat analisis Regresi Berganda dengan variabel independen yang meliputi Produk (X1), Harga (X2), Tempat (X3), dan Promosi (X4), serta variabel dependen yaitu diprediksi/Pengambilan Keputusan bauran pemasaran. Pengujian instrumen dilakukan menggunakan uji validitas instrument; Uji reliabilitas; dan Uji korelasi. Untuk menentukan ketepatan model dilakukan pengujian asumsi klasik dilanjutkan dengan analisis regresi berganda baik secara parsial maupun simultan. Hasil penelitian ini menyimpulkan bahwa Variabel eksogen (produk, harga, tempat, dan promosi) berpengaruh postif dan signifikan terhadap keputusan pembelian. Keyword : Bauran Pemasaran, Produk, Harga, Tempat, Promosi
SYMPTOMS OF FRAUD DAN PERAN AUDITOR INTERNAL DALAM PENDETEKSIAN FRAUD DI LINGKUNGAN POLITEKNIK NEGERI SAMARINDA (STUDI PADA SATUAN JURUSAN) Zulfikar Zulfikar; Eko Adi Widyanto
Jurnal Eksis Vol 10, No 1 (2014)
Publisher : Politeknik Negeri Samarinda

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Abstract

Penelitian ini bertujuan untuk menganalisis gejala-gejala penyimpangan atau kecurangan (symptoms of fraud) dan peran auditor internal dalam mendeteksi fraud di lingkungan Politeknik Negeri Samarinda. Penelitian ini dilaksanakan dengan pendekatan kualitatif. Adapun yang menjadi informan adalah internal auditor, dosen pengelola keuangan di satuan jurusan, dan ahli internal audit di Politeknik Negeri Samarinda. Dalam penelitian ini, analisis data yang digunakan adalah analisis data lapangan Model Miles and Huberman. Hasil Penelitian ini menunjukkan bahwa fraud yang sering terjadi pada pada salah satu Jurusan di Politeknik Negeri Samarinda adalah lemahnya pengendalian internal dan ketidaknormalan data akuntansi (accounting anomaly). Kelemahan pengendalian internal terjadi karena sistem akuntansi yang tidak memadai dan kurangnya pengendalian internal dari manajemen, sedangkan accounting anomaly terjadi karena penganggaran yang tidak matang dan pencairan dana yang terlambat. Dilain pihak, review dari manajemen puncak sangat penting daripada peran auditor internal. Terkadang internal auditor dituntut menyelesaikan tugas untuk memastikan sistem berjalan dengan baik, namun mereka tidak dapat berbuat apa tanpa dukungan dari manajemen puncak. Auditor internal harus mengenali resiko atas kecurangan yang dapat terjadi dan direktur harus membangun budaya anti korupsi di lingkungan Politeknik Negeri Samarinda untuk mencegah fraud.Kata Kunci : Fraud, Symptom, Pendeteksian Fraud 
PENGARUH TINGKAT SUKU BUNGA DAN NILAI TUKAR RUPIAH TERHADAP RETURN SAHAM Nanok Fitriyadi S
Jurnal Eksis Vol 16, No 1 (2020): Vol 16, No 1 (2020)
Publisher : Politeknik Negeri Samarinda

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Abstract

AbstractThe food and beverage sub-sector on the IDX was also affected by the growth of investment activities carried out by young people, based on data from the Ministry of Industry the increase in this sector reached 192.69 T in the third quarter of 2016. Every investment activity carried out, of course, there are factors that affect the results Of these activities. There are fundamental factors (micro) or internal factors and technical factors (macro) or external factors that play a role in determining the results of the investment made. By knowing these two factors, the return or investment results made can be slightly analyzed so as to reduce the risk that may occur. The purpose of this study is to determine how much influence the interest rate and the rupiah exchange rate have on stock returns in manufacturing companies listed in the food and beverage sub-sector. BEI 2013 - 2018. This research was conducted with a population of 24 companies, using purposive sampling data collection technique, the sample size was 13 companies. For the data analysis technique, hypothesis testing was carried out using multiple linear regression and hypothesis testing. The results showed that the interest rate had a negative and significant effect on stock returns with a significance value of 0.012, the rupiah exchange rate had a negative and significant effect on stock returns with a significance value of 0.019, and the interest rate and the rupiah exchange rate simultaneously had a significant effect on stock returns. In the food and beverage sub-sector manufacturing companies listed on the IDX in 2013-2018 with a significance value of 0.016. Theoretically, this research is useful for increasing knowledge related to the factors that trigger stock returns on the IDX, practically this is a reference for investors who will or have invested in stocks.
PERSEPSI WAJIB PAJAK PADA KEADILAN PAJAK DAN PENGETAHUAN PAJAK TERHADAP KEBERHASILAN TAX AMNESTY PADA KANTOR PELAYANAN PAJAK PRATAMA SAMARINDA Rosmiati Pakata
Jurnal Eksis Vol 14, No 2 (2018)
Publisher : Politeknik Negeri Samarinda

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Abstract

Penelitian ini bertujuan untuk mengetahui persepsi wajib pajak mengenai keadilan pajak, pengetahuan pajak terhadap keberhasilan tax amnesty pada kantor pelayanan pajak pratama Bontang. Penelitian ini menggunakan data primer dengan metode yang digunakan untuk memperoleh data adalah metode kuantitatif dan menggunakan teknik kuesioner yang merupakan daftar pernyataan terstruktur. Populasi dalam penelitian ini adalah wajib pajak badan yang terdaftar pada KPP pratama Bontang berjumlah 326. Sampel diambil dengan menggunakan teknik probability sampling, yaitu propostionate stratified random sampling dan didapat jumlah responden sebanyak 80. Analisis data penelitian menggunakan analisis regresi linier berganda dengan menggunakan program SPSS versi 24.0. Hasil penelitian ini adalah sebagai berikut: (1). Keadilan pajak berpengaruh secara positif dan signifikan terhadap keberhasilan tax amnesty, (2). Pengetahuan pajak berpengaruh positif dan signifikan terhadap keberhasilan tax amnesty.Kata Kunci: Keadilan Pajak, Pengetahuan Pajak, Tax Amnesty
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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Abstract

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 FAKTOR-FAKTOR YANG MEMENGARUHI MINAT MENABUNG DI BANK PADA KALANGAN PELAJAR (Studi Kasus Pada Pelajar SMP Negeri 3) Achmad Rudzali; Rahmawati Fitriana; Mat Juri; Renny Augustini 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 knowledge factors, location factors and pocket money factors on interest in saving among students of Sebulu 3 Public Middle School. The statistical tool used in this study is multiple linear regression. This research uses quantitative methods. The data analysis technique used in this study is the validity test, reliability test, normality test, multicollinearity test and heteroscedasticity test. While the hypothesis test uses the T test, F test and R2 test, using an analysis tool, the SPSS 21 program. The object of the research is students of SMP Negeri 3 Sebulu with a sample of 158 students. The data of this study uses data collection techniques by observing and distributing questionnaires.Keywords: knowledge factor, location factor, pocket money factor, saving interest.
E-LEARNING BERBASIS EDMODO DALAM PENGAJARAN BAHASA INGGRIS PADA JURUSAN AKUNTANSI POLITEKNIK NEGERI SAMARINDA Usman BV Usman BV
Jurnal Eksis Vol 12, No 1: April 2016
Publisher : Politeknik Negeri Samarinda

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Abstract

Perkembangan Teknologi Informasi dan Komunikasi(TIK) yang begitu pesat di era gobalisasi ini memberikan kontribusi dalam pengembangan bidang pendidikan khususnya di perguruan tinggi. E-Learning sebagai sitem pembelajaran dengan menggunakan internet kini semakin dikenal sebagai salah satu cara untuk mengatasi masalah pendidikan, baik di negara-negara yang sudah maju maupun di negara-negara berkembang. E-Learning dengan aplikasi edmodo mulai diperkenalkan oleh SEAMOLEC dalam Seminar Internasional “Pengembangan Bahan Ajar Digital” pada tahun 2014 di Politeknik Negeri Samarinda. Bahasa Inggris sebagai bahasa era globalisasi yang digunakan di lebih dari 100 negara adalah merupakan bahasa internasional untuk bisnis, olahraga, akademik, ilmu pengetahuan, teknologi, periklanan dan diplomatik. Banyaknya informasi di internet dapat dijadikan literatur bagi insan perguruan tinggi untuk memperluas wawasan mereka. Kata Kunci : E-learning; Internet; Edmodo; dan Bahasa Inggris.
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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Abstract

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.

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