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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 KUALITAS PELAYANAN TERHADAP KEPUASAN KONSUMEN PADA CV HELDA TRAVEL BERSAUDARA SANGATTA riduansah riduansah; Triska Aprilo
Jurnal Eksis Vol 16, No 2 (2020): Vol 16, No 2 (2020)
Publisher : Politeknik Negeri Samarinda

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Abstract

This study aims to analyze the effect of service quality on customer satisfaction at the company Helda Travel Brothers Sangatta. This study uses 5 (five) independent variables / independent variables, namely direct evidence, reliability, responsiveness, assurance, and empathy with one dependent variable / dependent variable, namely customer satisfaction. This research refers to several literature reviews and field studies The data in this study were collected through distributing questionnaires to 40 respondents who became samples and observations. The sampling technique used was purposive sampling. The data analysis method used is quantitative analysis, namely validity, reliability, classical assumption test, multiple linear regression analysis, t test, coefficient of determination and f test.Based on data analysis, the results showed that the indicators in this study were valid and reliable. In the classical assumption test, data is normally distributed, heteroscedasticity and multicollinearity do not occur. In the hypothesis test, it shows that the direct evidence variable has a positive effect but does not have a significant effect on customer satisfaction, the reliability variable has a negative effect and does not have a significant effect on customer satisfaction, the responsiveness variable has a positive effect but does not have a significant effect on customer satisfaction. has a positive effect there is no significant effect on customer satisfaction, the variable empathy has a positive effect but does not have a significant effect on customer satisfaction and simultaneously there is an effect of direct evidence, reliability, responsiveness, assurance, and empathy on customer satisfaction. Keywords: Direct Evidence, Reliability, Responsiveness, Assurance, Empathy and Customer Satisfaction
PERANAN PROMOSI MELALUI ADVERTISING TERHADAP PENCAPAIAN PENJUALAN POLIS PADAPT. ASURANSI TAKAFUL INDONESIA, CABANG SANGATTA Leny Susilawati Anggraini
Jurnal Eksis Vol 14, No 2 (2018)
Publisher : Politeknik Negeri Samarinda

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Abstract

This study (2011) tries to identify to what extent  advertising give the most impact toward sale of insurance policies  at PT. Asuransi Takaful Indonesia. Analysis model used to prove hypothesis is model analysis  linier regression that be analysed with using statistic computer program package, that is SPSS v.16 for Windows. Model Linier Regression Y = a + bX and  r -correlation  aims to find out the influence and relationship between variables.While the t test is to find out whether the hypothesis is acceptable.From the results of the analysis, the equation is known Y = 34694 + 54 X with correlation values 0,99 or 99 %.  Which  means the relationship between variables is very strong. From hypothesis testing with two party test, it is obtained that t count = 86, 164 is greater than t table = 2,776, so that the proposed hypothesis can be accepted.  Key word : advertising, sale of insurance policies
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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Abstract

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
PENGARUH ELECTRONIC WORD OF MOUTH DAN BRAND IMAGE TERHADAP PURCHASE DECISION (STUDI PADA SALAH SATU HOTEL BINTANG 5 DI BALI) I Ketut Santra
Jurnal Eksis Vol 17, No 1 (2021): Vol 17 No. 1 April 2021
Publisher : Politeknik Negeri Samarinda

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Abstract

The increasing development of technology now allows everyone to be able to communicate with each other and exchange information with each other without having to meet face to face this is often called electronic word of mouth (eWOM). eWOM has a strong effect on the process of building trust and causing probabilities in purchasing decisions. Besides the brand image of a product or company also plays an important role in purchasing decisions. This study aims to determine the effect of Electronic Word of Mouth and Brand Image on Purchase Decision at one of the 5 star hotel in Bali. Data collection methods used in the form of distributing questionnaires using purposive sampling with 68 respondent. The method used in this research is regression multiple tests processed with SPSS 21.0 software. The results showed that Electronic Word of Mouth and Brand Image partially and simultaneously had an effect on Purchase Decision.Keyword : electronic word of mouth, eWOM, brand image, purchase decision.
ANALISIS PERLAKUAN PENYUSUTAN ASET TETAP BERDASARKAN PSAK NOMOR 16 PADA PERUSAHAAN UMUM DAERAH AIR MINUM TIRTA KENCANA KOTA SAMARINDA Indah Tri Utami Agustini; Sigit Hartoko; Jenglis Lumbanraja
Jurnal Eksis Vol 17, No 1 (2021): Vol 17 No. 1 April 2021
Publisher : Politeknik Negeri Samarinda

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Abstract

The purpose of this research are to find out how the depresiation of Property Plant and Equipment Treatment on Perusahaan Umum Daerah Air Minum Tirta Kencana Samarinda. The research method are using a qulitative, with a descriptive approach, this method are to describe the situation of company systematically about the depresiation treatment of fixced asset, and their compliance with PSAK Number 16. Data obtained through interwiew, observation, documentation, and library studies. The result of this research showed that the depresiation treatment of fixced asset at PERUMDAM Samarinda it is not fully implemented PSAK Number 16, Perusahaan Umum Daerah Air Minum Tirta Kencana Samarinda.the company is downsizing the entire asset group using a stragiht line method, when seen by the regular asset group are dominated by machine, so a straight line methode cannot reflect the asset group’s consumption. The entity has never evaluated the economic age, salvage, the depreciation method used as stated in PSAK Number 16 paragraph 62.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN KONSUMEN MEMBELI ROTI DI SANGATTA Meita Sondang Riski; Cadusa Fredella
Jurnal Eksis Vol 17, No 1 (2021): Vol 17 No. 1 April 2021
Publisher : Politeknik Negeri Samarinda

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Abstract

Penelitian ini bertujuan untuk menganalisis  pengaruh  dua variabel independen yaitu kualitas produk dan harga terhadap variabel dependen keputusan membeli. Objek penelitian adalah toko roti Mamintanan yang terletak di kabupaten Sangatta, Kutai Timur, Kalimantan Timur. Penulis menentukan variabel produk dan harga karena kedua variabel tersebut merupakan faktor-faktor yang menentukan keputusan konsumen membeli produk. Penelitian ini merupakan penelitian kuantitatif yang menggunakan analisis korelasi dan regresi linier berganda dan dalam penghitungannya menggunakan aplikasi program SPSS. Versi 21. Hasil penelitian  menunjukkan pengaruh variabel  kualitas produk  (X1), harga (X2) terhadap keputusan konsumen membeli roti Mamintanan di Sangatta (Y)  tergolong kuat  sebesar 79,4 %.  Secara parsial maupun simultan pengaruh variabel independen (kualitas produk, harga) terhadap variabel dependen (keputusan membeli) signifikan dan hubungan fungsional antara variabel kualitas produk (X1), harga (X2) terhadap keputusan konsumen membeli roti Mamintanan di Sangatta dapat digambarkan dengan model berikut: Y =  0, 525 + 0,441 (X1) + 0,455 (X2) +  e. Kedua variabel independen yang diteliti dapat digunakan untuk mengestimasi keputusan konsumen membeli roti Mamintanan di Sangatta, terbukti dari hasil asumsi klasik yang membuktikan tidak adanya  multikolinieritas, heterokedastisitas dan auotokorelasi. Pengujian reliabilitas menggunakan koefisien  Alpha atau Cronbach’s Alpha yang menunjukkan bahwa nilai r tabel pada  £ = 0,05 dengan derajat bebas df = jumlah responden – 2  atau 70 – 2 = 68. Nilai r (0,05;68) pada uji satu arah  = 0,200. Nilai r Aplha  pada akhir analisis adalah sebesar  0.956,  sehingga  0.956   > 0.200 menunjukkan reliabel. Demikian untuk uji validitas dinyatakan valid. Kesimpulan penelitian menjawab hipotesis penelitian yaitu secara parsial dan simultan, kedua variabel independen berpengaruh  signifikan terhadap keputusan konsumen membeli roti Mamintanan di Sangatta.   Kata kunci : kualitas produk, harga, keputusan membeli
ANALISIS KINERJA KEUANGAN MENGGUNAKAN ECONOMIC VALUE ADDED (EVA) DAN MARKET VALUE ADDED (MVA) PADA BANK BUMN GO PUBLIC PERIODE 2014-2019 Khairil Akbar; Amiruddin Amiruddin; Agung Frima Nugroho
Jurnal Eksis Vol 17, No 1 (2021): Vol 17 No. 1 April 2021
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Abstract

The purpose of the paper is to determine financial performance using Economic Value Added (EVA) and Market Value Added (MVA) in the 2014-2019 Bank Of BUMN Go Public . The method used in this study is a Quantitative Method, using Economic Value Added (EVA) and Market Value Added (MVA) analysis tools. The results of this study that by using Economic Value Added (EVA) and Market Value Added (MVA) the result at PT Bank Mandiri (Persero) Tbk, PT Bank Negara Indonesia (Persero) Tbk, and PT Bank Rakyat Indonesia (Persero) Tbk worth positive on EVA and also MVA or EVA> 0 and MVA> 0, this shows that the BUMN Go Public Company has succeeded in creating economic value-added companies and also market added value.
PERGESERAN NEGATIF KONDISI EKONOMI DI KALIMANTAN TIMUR PASCA PENYEBARAN VIRUS CORONA ( COVID 19 ) Muhammad Awaluddin
Jurnal Eksis Vol 17, No 1 (2021): Vol 17 No. 1 April 2021
Publisher : Politeknik Negeri Samarinda

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This study aims to determine the picture of economic conditions in East Kalimantan after the spread of the corona virus (Covid 19). This study uses an explanatory approach (brief overview). From observations made by researchers, it was found that the main sector that became the mainstay of East Kalimantan province, namely the mining sector, experienced a negative growth contraction. Direct contact sectors, such as the service sector and the tourism support sector, experienced a drastic decline. The Open Unemployment Rate was classified as high and several sectors experienced negative contraction as a result of the decline in community mobility in economic activities.Keywords: Economic Growth, Economic Mobility, Open Unemployment Rate
ANALISIS PERENCANAAN LABA PADA HOTEL MANAU SAMARINDA TAHUN 2020 Marwanto Marwanto; Farindika Metandi; Liani Sintya Dewi
Jurnal Eksis Vol 17, No 1 (2021): Vol 17 No. 1 April 2021
Publisher : Politeknik Negeri Samarinda

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The problem of this research is how to plan the profit by using analysis the profit planning of Manau Hotel Samarinda. This research uses least square method and the help of Microsoft Excel 2007 program for separating semi variable cost to be fixed cost and variable cost. The tool analyze used is by using Break Even Point method and Margin Of Safety. The result of this research are minimum sales to get profit target in 2020 is Rp 1.345.072.933  and by analyze the cost, volume and profit to produce useful information for management to plan the profit of room sales. Keywords : Profit Planning, Break Even Point, Margin Of Safety.
PENGARUH BESARAN MODAL TERHADAP PEROLEHAN LABA UMKM KOTA SAMARINDA. Achmad Rudzali; Sucipto Sucipto; Muhammad Darjad
Jurnal Eksis Vol 17, No 1 (2021): Vol 17 No. 1 April 2021
Publisher : Politeknik Negeri Samarinda

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The UMKM are a pillar of the Indonesian people's economy, especially during a period of pandemic like now. The government always efforts be together with this business group were proven by an injection of capital to make UMKM always grow and develop. Nevertheless, UMKM are still deemed not optimal in terms of management in running their businesses. One of the obstacles is the financial report, where the government was very concerned about providing capital assistance, but it was expected that it was minimal in the case of mis-targeted assistance.The spotlight was on the culinary field of UMKM, where the researcher just wanted to got an idea of whether the capital factor initiated by the government was able to increased profits for business actors? From observations to 73 MSME entrepreneurs who do culinary business using regression analysis tools, some information was obtained from UMKM. Data were taken from 4 sub-districts located in several areas of Samarinda city with an area of 103.78 km2. The average initial capital for UMKM in the Samarinda areas were around IDR 30,139,000. While the profit they get a month approximately IDR 13,324,000. From the tests conducted, the relationship between capital and profit was quite strong, amounting to 87.66%. While the percentage of influence on profits were around 76.86%, while 23.16% were the influenced by other factors such as strategies to maintain sales turnover which were aligned with the current digital era. From the analysis, it was also found that the effect of the amount of capital on the profit of UMKM in Samarinda was positive and significant.  Keywords: UMKM, culinary, regression, capital, profit

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