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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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PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, DAN TOTAL ASSETS TURNOVER TERHADAP RETURN ON ASSETS PADA PERUSAHAAN KONSTRUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Sabri Nurdin; Yunus Tulak Tandirerung; Jayana Hurairah
Jurnal Eksis Vol 16, No 2 (2020): Vol 16, No 2 (2020)
Publisher : Politeknik Negeri Samarinda

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Abstract

This research aimed to investigate the impact among Current Ratio, Debt to Equity Ratio and Total Assets Turnover of Return On Assets at the construction companies listed in Indonesia Stock Exchange. There are two independent variables (X) used in this research, that is Current Ratio (X1), Debt to Equity Ratio (X2), and Debt to Assets Ratio (X3) while Return On Assets as the dependent variable (Y). The research population is the whole construction sector companies listed in Indonesia Stock Exchange. while the sampling used purposive sampling technique. Financial statement data collection form 2014 to  2018 used documentation techniques. The data collected were analyzed by the equation of each financial ratio, then processed by using classic assumption test, multiple regression analysis, coefficient of determination analysis, t-test and f-test. Based on the t-tes obtained result that the Current Ratio have positive and not significant influence to Return On Assets, Debt to Equity Ratio have negative and not significant influence to Return On Assets and Total Assets Tirnover  have positive and significant influence to Return On Assets. While from the result of f-test obtained the Farithmetic is lower than the Ftable value (11,252 > 2,83) which means that simultaneously Current Ratio, Debt to Equity Ratio, and Total Assets Turnover have significant influence to Return On Assets.  Keywords: Current Ratio, Debt To Equity Ratio, Total Assets Turnover, Return On Assets.
PENGARUH INDEPENDENSI AKUNTAN PUBLIK DAN AUDIT JUDGEMENT TERHADAP OPINI AKUNTAN PUBLIK Ely Suhayati
Jurnal Eksis Vol 12, No 1: April 2016
Publisher : Politeknik Negeri Samarinda

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Abstract

Akuntan Publik di dalam melaksanakan pekerjaannya berdasarkan adanya permintaan dari masyarakat, fenomena yang terjadi masih adanya ketidak percayaan dari masyarakat terkait opini akuntan publik bahwa pemberian opini tidak sesuai dengan kondisi di perusahaan tersebut, salah satu penyebabnya adalah independensi. Akuntan Publik harus bersikap Independen ketika melakukan audit, baik independence in fact maupun independence in appereance. Independence artinya tidak mudah dipengaruhi atau netral, dimana sikap mental tersebut akan meningkatkan kepercayaan pemakai laporan keuangan yang telah diaudit karena auditor akan mempertimbangkan hasil audit yang telah dilakukannya dengan mempertimbangkan materialitas, resiko audit dan going concern yang akhirnya akan dikeluarkan laporan akuntan publik seperti opini dari akuntan publik. Tujuan dari penelitian ini adalah untuk mengetahui sebarapa besar pengaruh Independensi Akuntan Publik dan Audit Judgement terhadap Opini Akuntan Publik di Kota Bandung. Metode yang digunakan dalam penelitian ini adalah Deskriptif Verifikatif dengan populasi sebanyak 29 Kantor Akuntan Publik secara random sampling, untuk metode verifikatif dilakukan pengujian dengan menggunakan path analisis. Hasil dari penelitian ini menunjukkan adanya pengaruh Independensi Akuntan Publik terhadap Opini Akuntan Publik sebesar 45,1% dan Pengaruh Audit Judgement terhadap Opini Akuntan Publik sebesar 26,6%. Keywords : Independensi, Audit Judgemnet, Opini dan Akuntan Publik
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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Abstract

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
PENGARUH MANAJEMEN LABA DAN UKURAN PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2013-2017 yulius gessong sampeallo; Fariyanti Fariyanti; Jeri Jeri
Jurnal Eksis Vol 16, No 1 (2020): Vol 16, No 1 (2020)
Publisher : Politeknik Negeri Samarinda

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Abstract

This research's purpose was to find out  the influence of  earnings management meansured and  company size to CSR (Corporate Social Responsibility) in manufac-turing companies listed on the Indonesia Stock Exchange in the period 2013-2017 as measured by discretionary accruals. This type of research is an empirical study. The research was conducted on 7 manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017 and company financial reports on the Indonesian Stock Exchange (IDX) web. Data types are quantitative data and secondary data sources and documentation data collection techniques. In a test using the multiple linear regression. The results showed that earnings management had a significant effect on Corporate Social Responsibility (CSR) in mining sector companies listed on the Indonesia Stock Exchange in the period 2013-2017 but not significant with a sig value of 0.292 above the significance (α = 0, 05) and the size of the company has a significant effect on Corporate Social Responsibility in manufacturing companies listed on the Indonesia Stock Exchange for the period 2013-2017 with a significant value of 0.022  or below the level of significance (α = 0.05). Keyword: Profit management, CSR, Manufacturing company
PENGARUH PRODUK, HARGA DAN LOKASI TERHADAP VOLUME PENJUALAN AIR MINUM KEMASAN MEREK Q-BIC PADA PT. DIFUSI GOLDEN UTAMA DI SAMARINDA Mihani Mihani
Jurnal Eksis Vol 14, No 2 (2018)
Publisher : Politeknik Negeri Samarinda

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MIHANI : Penelitian ini bertujuan untuk mengetahui pengaruh produk, harga, lokasi  terhadap volume penjualan air minum kemasan merek Q-Bic pada PT Difusi Golden Utama di Samarinda.  Model analisis yang digunakan untuk membuktikan hipotesis adalah model analisis regresi linier berganda yang akan dianalisis dengan menggunakan program statistik, yaitu SPSS v.16.0 for Windows. Jumlah responden yang menjadi objek dalam  penelitian ini sebanyak  92responden. Hasil analisis statistik menunjukkan koefisien regresi variabel-variabel  bebas, yaitu produk  (X1)  = 0,336,  harga (X2) =0,145, lokasi  (X3) = 0,159  serta konstanta sebesar  0,163.  Persamaan regresi linier berganda adalah Y =  Y = 0,163 + 0,336X1 + 0,145X2 + 0,159X3.  Hasil penelitian  didapat dari besarnya pengaruh yang diterangkan variabel-variabel produk, harga, lokasi pada PT Difusi Golden Utama sebesar koefisien korelasi (R) = 0,921  dan besarnya ketergantungan kinerja pegawai terhadap ketiga variabel bebas di atas adalah sebesar nilai koefisien determinasi  (R square) = 0,842 atau  84,2 %. Hasil analisis uji F menunjukkan bahwa seluruh variabel bebas secara bersama-sama mempunyai pengaruh yang bermakna terhadap volume penjualan pada PT Difusi Golden Utama. Secara parsial, variabel produk  (X1),  harga (X2), lokasi (X3)berpengaruh signifikan. Variabel bebas yang mempunyai pengaruh dominan terhadap volume penjualan adalah produk (X1).Keywords: Produk, Harga, Lokasi, Penjualan
THE EMPOWERMENT OF PEOPLE’S PRIORITY ECONOMY BY CLUSTERING ECONOMIC SECTORSIN EAST KALIMANTAN PROVINCE (The Case Of 6 Regencies/Cities In East Kalimantan) Arkas Viddy; Andi Syarifuddin; Zuhriah Zuhriah
Jurnal Eksis Vol 12, No 1: April 2016
Publisher : Politeknik Negeri Samarinda

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Abstract

Balikpapan, West of Kutai, East of Kutai, Paser, Bontang and Berau are the regencies/districts where located in East Kalimantan Province. Most of local communities in these regions can survive because of this resources by utilizing them. Unfortunately they still using a traditional method and lead their level of income is still low. For these reasons it needs to be designed the model of priorities clustering sectors which can improve the local communities income in East of Kalimantan. The main objective of this research is to build the economy cluster which can increase the local communities income in Tarakan City using diamond porter, Marketing analysis for creating the empowerment of local communities income in East Kalimantar. Others objectives are reflected as to analyze the factors to impact the Allocated Regional Budget (APBD) and the economic sector priorities in East Kalimantan and to analyze the economic sectors priorities using diamond model. The most economic sector priorities which local communities can involve to work in it areFishery and Agriculture which can be identified by involving of almost all family members and the amount of production. There are some obstacles in this business such as input e.g capital for Fishery and Agriculture fields. Lack of capital these businesses because in all of a loan proposal need to be followed by a certificate as a collateral, while they haven’t any certificate (land or house certificate). On the other hand, it is no significant influencese between regional economic indicators to the Allocated Regional Budget and the economic sector priorities except productive labor forces and the domestic investments. It means that the local government should be evaluated. The solution can be proposed are the local government should concern and focused on the local community obstaclessuch as to implement the apropriated aid or loan models for who involving in Fishery and Agriculture fields. The small business association system need to be established which all of the productions need to be collected by association and distribute it to the potential market with the good price. The association must provide a certainty amount of fund to be lent to the farmers and avoiding high rate cost of capital. Keyword : Economic, priority, sectors, clustering, allocated regional budget, labor forces and domestic investments.
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 
IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PEMBERDAYAAN MASYARAKAT DALAM MEMPERTAHANKAN CITRA PERUSAHAAN PADA PT PUPUK KALTIM Rifadin Noor; Yunus Tulak Tandirerung; Andi Arfina Padri Hasanah
Jurnal Eksis Vol 16, No 2 (2020): Vol 16, No 2 (2020)
Publisher : Politeknik Negeri Samarinda

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The aim of the study was to know how much the implementation of the Corporate Social Responsibility program had a positive impact on PT Pupuk Kaltim image in the education sector. The results of this study indicate that the Corporate Social Responsibility program undertaken by PT Pupuk Kaltim received a positive response on the stakeholders. This is evidenced by the results of the environmental satisfaction survey which reached 88% and the examinations conducted by researchers regarding the effect of Corporate Social Responsibility programs on PT Pupuk Kaltim image were 54.9%. Also already had gold proper for two consecutive in years, the CSR program can maintain the image of PT Pupuk Kaltim on the stakeholders. Keywords: CSR, Education, Community Empowerment, Gold Proper
PENGARUH MOTIVASI TERHADAP MINAT MENGIKUTI UJIAN CHARTERED ACCOUNTANT (CA) INDONESIA Eko Adi Widyanto; Rahmawati Fitriana
Jurnal Eksis Vol 12, No 1: April 2016
Publisher : Politeknik Negeri Samarinda

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Tujuan penelitian ini untuk mengetahui pengaruh Motivasi Sosial, Motivasi Karir, Motivasi Ekonomi, dan Motivasi Kualitas terhadap minat mengikuti ujian Chartered Accountant (CA) Indonesia. Responden penelitian adalah seluruh Mahasiswa semester 8 Program Studi Akuntansi Manajerial Jurusan Akuntansi Politeknik Negeri Samarinda sebanyak 73 mahasiswa. Pengujian instrumen dilakukan menggunakan uji validitas dan reliabilitas. Guna menentukan ketepatan model dilakukan pengujian asumsi klasik dilanjutkan dengan analisis regresi berganda baik secara parsial maupun simultan Hasil penelitian menyatakan secara simultan, motivasi sosial, motivasi karir, motivasi ekonomi dan motivasi kualitas secara bersama-sama berpengaruh terhadap minat untuk mengikuti ujian CA Indonesia. Secara parsial hanya variabel motivasi ekonomi yang berpengaruh secara signifikan, sedangkan 3 variabel lain yaitu Motivasi sosial, Motivasi karir dan Motivasi kualitas tidak berpengaruh signifikan terhadap minat untuk mengikuti ujian Chartered Accountant (CA) Indonesia. Keywords: Motivasi Sosial, Motivasi Karir, Motivasi Ekonomi, Motivasi Kualitas, Chartered Accountant
DETERMINAN PILIHAN KARIR PADA MAHASISWA AKUNTANSI (Studi Empiris pada Mahasiswa S1 Akuntansi Manajerial Politeknik Negeri Samarinda) Zulfikar Zulfikar; Nyoria Anggraeni Mersa
Jurnal Eksis Vol 11, No 1 (2015)
Publisher : Politeknik Negeri Samarinda

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ZULFIKAR dan NYORIA ANGGRAENI MERSA.This study aims to determine whether the financial reward factors, work environment, labormarket considerations, personality, and gender influence for the students of the managerial accounting, State Polytechnic of Samarinda in choosing a profession as an accountant. This study use data survey method that uses primary data obtained from questionnaires. The population in this study was a mid-level accounting students of the managerial accounting, State Polytechnic of Samarinda. The number of samples taken in this researchare 87 students.Tool data used inthisstudy using differenttestt-test and discriminant analysis using SPSS20. Analysis of the results shows tha tthe factor of financial awards, work environment, labormarket considerations, personality and gender did not significantly influence the election of the public accounting profession andcorporate accounting profession. Anddiscriminant scores for the twogroups of the same accounting profession significantly, which means that thereisa different view for students who choose the public accounting profession and students who choose accounting profession companyKeywords:   Financial award, Work environment, Labor market considerations, Personality, Gender and the Accounting profession

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