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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 FAKTOR MOTIVASI TERHADAP PRESTASI KERJA PEGAWAI BAGIAN KEUANGAN SEKRETARIAT DAERAH KOTA SAMARINDA Nuuridha Matiin
Jurnal Eksis Vol 17, No 1 (2021): Vol 17 No. 1 April 2021
Publisher : Politeknik Negeri Samarinda

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Abstract

This research was conducted with the aim to determine the work motivation of employees of the Finance Section of the Samarinda Regional Secretariat and to see the variables that affect the performance of employees in carrying out their daily duties. This study was conducted on 31 respondents from the population of employees who were the object of research by distributing questionnaires to respondents at the Finance Section of the Daearah Secretariat of Samarinda City.The variables studied were all independent variable factors (X) that affect employee motivation, consisting of; Physiological needs (X1), security (X2), social needs (X3), appreciation (X4), and self-actualization (X5), while the dependent variable is work performance (Y). The research method used for data analysis is descriptive quantitative method through multiple linear regression models assisted by SPSS software.The results of the analysis of this study concluded that; Simultaneously the independent variables consisting of: physiological needs (X1), security (X2), social needs (X3), appreciation (X4), and self-actualization (X5) proved to have a significant effect on employee motivation. Partially, the security variable is a variable that has a dominant influence on the work performance of the Finance Section of the Regional Secretariat of Samarinda.
ANALISIS KINERJA KEUANGAN PT BANK CENTRAL ASIA TBK PERIODE TAHUN 2015 – 2019 Sabri Nurdin
Jurnal Eksis Vol 17, No 1 (2021): Vol 17 No. 1 April 2021
Publisher : Politeknik Negeri Samarinda

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Abstract

This research was conducted with the aim of knowing the development of the financial performance of PT Bank Central Asia Tbk for five consecutive years, namely from 2015 to 2019. This type of research is quantitative, namely the source of data used is from external sources and is secondary data derived from of summary financial statements. The data analysis technique used is the ratio analysis technique with the horizontal method, namely by comparing the financial statements of several periods so that the development of the bank's financial performance will be seen.Based on the ratio analysis that has been done, namely the capital ratio, liquidity ratio, and profitability ratio, the results show that. Where the performance capital ratio is good (healthy) because the resulting value exceeds the minimum stipulation for a healthy bank, which is a minimum of 8%. For the liquidity ratio, the development performance is also good (healthy), that is, it does not exceed the provisions set by Bank Indonesia, which is smaller than 110%, and for the profitability ratio for the development of good performance (healthy) because the resulting ROA value exceeds the standard set by Bank Indonesia, namely 1, 5% and the resulting BOPO is also below 93.5% as stipulated by Bank Indonesia.Key woods : the financial performance, the capital ratio, liquidity ratio, and profitability ratio.
PENGARUH KEEFEKTIFAN PENGENDALIAN INTERNAL, KETAATAN ATURAN AKUNTANSI DAN KESESUAIAN KOMPENSASI TERHADAP KECURANGAN (FRAUD) AKUNTANSI PADA ORGANISASI PERANGKAT DAERAH (OPD) KABUPATEN KUTAI TIMUR Lewi Patabang; Rahmawati Fitriana; Fatmawati Nurhaliza
Jurnal Eksis Vol 17, No 1 (2021): Vol 17 No. 1 April 2021
Publisher : Politeknik Negeri Samarinda

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Abstract

The aims of this research are to know the influence of Effect of Internal Control Effectiveness, Observance of the rules accounting and compliance compensation on accounting fraud. The object of research in this study is Local Government Institution (OPD) of East Kutai Regency. Pursuant to Accedential Sampling method, total sample in this research is 71 responden from 3 Local Government Institution (OPD) of East Kutai Regency. Hypothesis in this research use meltiole linear regression analysis. The results of this study are: (1) There is no significant effect between the Effectiveness of Internal Control on Accounting Fraud in OPD East Kutai Regency, this is indicated by the tcount value of the Internal Control Effectiveness variable of 0.238 <from the ttable value of 1.668 and the significance value in the table of 0.812 (above 0.05). (2) There is a negative and significant influence between the Compliance of Accounting Rules on Accounting Fraud, this is indicated by the tcount value of the Accounting Rules Compliance variable of -2.336> of the t table value of 1.668 and the significance value of the table of 0.023 (below 0.05). (3) There is no significant effect between Compensation Suitability for Accounting Fraud in OPD East Kutai Regency, this is indicated by the tcount of the Compensation Suitability variable of 0.744 <from the ttable value of 1.668 and the significance value in the table of 0.459 (above 0.05 ). (4) There is no significant influence between the Effectiveness of Internal Control, Compliance with Accounting Rules and Compensation Compensation for Accounting Fraud in OPD East Kutai Regency, this is indicated by the Fcount value of 2.071 <from the t-table value of 2.74 and the significance value in the table of 0.112. (above 0.05).Keywords : effectiveness of internal control. Observance of the rules accounting, compliance compensation of acoounting fraud.
DESKRIPSI LAPORAN REALISASI ANGGARAN PENDAPATAN DAN BELANJA PEMERINTAH DAERAH KABUPATEN/KOTA DI KALIMANTAN TIMUR Muhammad Kadafi, SE., M.SA; Amirudin Amirudin
Jurnal Eksis Vol 17, No 2 (2021): Vol 17 No. 2 Oktober 2021
Publisher : Politeknik Negeri Samarinda

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Abstract

The purpose of this research is to describe the Realization Report of the Regional Government Revenue and Expenditure Budget District/Cities in East Kalimantan. The things described are the tax ratio, retribution ratio, PAD ratio, dependency ratio, and capital expenditure ratio. This study uses data from 2016-2020 in the form of a report on the Realization of the District/Cities Regional Budget (APBD) in East Kalimantan. The analytical tools used are APBD ratios. Successively the increase/decrease in income, expenditure, surplus/deficit, and financing in 2016 was 8.87%; 26.25%; 109.45%; and 73.83%. In 2017, the increase/decrease in income, expenditure, surplus/deficit, and financing were -14.53%, -11.50%, -146.60%, and 24.42%. In 2018 the increase in income, expenditure, surplus/deficit, and financing were 34.94%, 18.06%, 469.25%, and 2.93%. In 2019, the increase in income, expenditure, surplus/deficit, and financing were 16.60%, 21.45%, 181.07%, and 31.33%. Revenue in 2020 decreased by 4.17%, spending increased by 7.60%, deficit -143.47%, and financing decreased by 66.97%. Overall for the ratio of regional taxes, regional levies and PAD in 2016-2020, the highest ratio is owned by the Cities of Balikpapan, Samarinda, while the lowest is Mahakam Hulu District. All districts/cities in East Kalimantan have a high dependence on transfers from the central government as indicated by the regional dependency ratio. Capital expenditures still dominate district/cities expenditures in East Kalimantan. Keyword : APBD Report, APBD Ratio
ANALISIS PENILAIAN KINERJA KEUANGAN PT BANK CENTRAL ASIA Tbk PERIODE TAHUN 2016 – 2020 Nurdin, Sabri; Marzuki, Makmur
Jurnal Eksis Vol 17, No 2 (2021): Vol 17 No. 2 Oktober 2021
Publisher : Politeknik Negeri Samarinda

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Abstract

This research was conducted with the aim of knowing the development of the financial performance of PT Bank Central Asia Tbk for five consecutive years, namely from 2016 to 2020. This type of research is quantitative, namely the source of data used is from external sources and is secondary data derived from of summary financial statements. The data analysis technique used is the ratio analysis technique with the horizontal method, namely by comparing the financial statements of several periods so that the development of the bank's financial performance will be seen.Based on the ratio analysis that has been done, namely the capital ratio, liquidity ratio, and profitability ratio, the results show that. Where the performance capital ratio is good (healthy) because the resulting value exceeds the minimum stipulation for a healthy bank, which is a minimum of 8%. For the liquidity ratio, the development performance finacial is also good (healthy), that is, it does not exceed the provisions set by Bank Indonesia, which is smaller than 110%, and for the profitability ratio for the development of good performance (healthy) because the resulting ROA value exceeds the standard set by Bank Indonesia, namely 1, 5% and the resulting BOPO is also below 93.5% as stipulated by Bank Indonesia. Keywords : the financial performance, the capital ratio, liquidity ratio, and profitability ratio.
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA BANK UMUM KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA Nyoria Anggraeni Mersa; Yulius Gessong Sampeallo; Retno Halimah
Jurnal Eksis Vol 17, No 2 (2021): Vol 17 No. 2 Oktober 2021
Publisher : Politeknik Negeri Samarinda

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Abstract

This research aims to analyze and prove the partial and simultaneous influence of the variables studied. This study used 3 independent variables. Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) and Return on Asset (ROA), stock price was the dependent variable. The object of the research were Conventional commercial banks listed on the Indonesia Stock Exchange (IDX).The data in the study were obtained through the official website of the Indonesia Stock Exchange (www.idx.co.id) for the 2012-2019 period. The total data was 54 of 9 companies for 6 years. The analysis technique used the multiple linear regression by looking at the results of the SPSS output in the Standardized Coefficients Beta column. The results of multiple regression analysis using SPSS version 24 obtained the equation that was is Y= 0,310 + (-0,371) + 0,089 + (-0.090) + e. The result of multiple (Uji-t) showed that partially CAR had a  positively and significant influence on the stock price, while the LDR variabel has a negative effect and significant value, and  ROA and NPL variables have negative effect and not influence significant on the stock price. Meanwhile, the CAR, LDR, ROA and NPL variables simultaneously influence the stock price. Keywords: CAR, LDR, ROA, and NPL,  Stock Price.
ANALISIS PENILAIAN KINERJA KEUANGAN PT BANK CENTRAL ASIA Tbk PERIODE TAHUN 2016 – 2020 Sabri Nurdin; Makmur Marzuki
Jurnal Eksis Vol 17, No 2 (2021): Vol 17 No. 2 Oktober 2021
Publisher : Politeknik Negeri Samarinda

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Abstract

This research was conducted with the aim of knowing the development of the financial performance of PT Bank Central Asia Tbk for five consecutive years, namely from 2016 to 2020. This type of research is quantitative, namely the source of data used is from external sources and is secondary data derived from of summary financial statements. The data analysis technique used is the ratio analysis technique with the horizontal method, namely by comparing the financial statements of several periods so that the development of the bank's financial performance will be seen.Based on the ratio analysis that has been done, namely the capital ratio, liquidity ratio, and profitability ratio, the results show that. Where the performance capital ratio is good (healthy) because the resulting value exceeds the minimum stipulation for a healthy bank, which is a minimum of 8%. For the liquidity ratio, the development performance finacial is also good (healthy), that is, it does not exceed the provisions set by Bank Indonesia, which is smaller than 110%, and for the profitability ratio for the development of good performance (healthy) because the resulting ROA value exceeds the standard set by Bank Indonesia, namely 1, 5% and the resulting BOPO is also below 93.5% as stipulated by Bank Indonesia. Key woods : the financial performance, the capital ratio, liquidity ratio, and profitability ratio.
PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP MANAJEMEN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2017-2019) Sailawati Sailawati; Marwanto Marwanto; Febrianti Febrianti
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 Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on Tax Management. The analytical method used is multiple linear regression analysis. The sample of this research is the annual report of 20 companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The result of this study indicates that the Board of Commissioners and Audit Committe have a significant effect on Tax Management. Simultaneously the GCG and CSR have a significant effect on Tax Management. Then, the Compensation, CSR and the Precentage of Independent Commissioners do not have a significant effect on Tax Management. The limitation in this study is that the company’s annual report data is incomplete and only based on Cash Effective Tax Rate (CETR) to measure the company’s effective tax rate. Keywords: Cash Effective Tax Rate, Good Corporate Governance, Corporate Social Responsibility.
PENGARUH NILAI PELANGGAN, KEDEKATAN EMOSIONAL DAN KUALITAS PELAYANAN TERHADAP KEPUASAN NASABAH PADA BANKALTIMTARA UNIT USAHA SYARIAH SAMARINDA Zulfikar Zulfikar; Nyoria Anggraeni Mersa; Annisa Putri; Febby Veronica Tjong
Jurnal Eksis Vol 17, No 2 (2021): Vol 17 No. 2 Oktober 2021
Publisher : Politeknik Negeri Samarinda

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Abstract

This research aims to determine the effect of the Customer Value, the Emotional Approach and the Service Quality on the Customer Statisfaction at Bankaltimtara Unit Usaha Syariah in Samarinda. The analytical tools used in this research is multiple liniear regression analysis. The result of multiple liniear regression analysis the equation that was Y = 0,512 + 0,184 X1 + 0,134 X2 +0,592 X3. The Customer Value value is 0,184, the Emotional Approach value is 0,134 an the Service Quality value is 0,592. The result of this research indicated that the variables of the Customer Value, the Emotional Approach and the Service Quality partially or simultaneously here a positive and significant impact on the Customer Statisfaction at Bankaltimtara Unit Usaha Syariah in Samarinda.
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPUASAN NASABAH BANK RAKYAT INDONESIA (BRI) CABANG SAMARINDA Zulfikar Zulfikar; Chottam Chottam; Florentina Kohat; Dimas Riski Efendi
Jurnal Eksis Vol 17, No 2 (2021): Vol 17 No. 2 Oktober 2021
Publisher : Politeknik Negeri Samarinda

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Abstract

This research aims to providing services that benefit customers. The purpose of this study was to examine customer satisfaction partially and simultaneously the role of customer service at PT Bank Rakyat Indonesia Samarinda Branch Office 1. Instruments for collecting data in the form of questionnaires measured by Likert Scale.The sample in this study was 350 customers of PT Bank Rakyat Indonesia Samarinda Branch Office 1 which was carried out randomly using probability sampling techniques. The data analysis method was tested with Statistical Product and Service Solution (SPSS) which included validity, reliability testing, simple regression analysis hypothesis testing via t test and analysis of the coefficient of determination (R2). This study consists of two hypotheses and the results of two hypotheses show that the role of Customer Service (X) has been shown to have a positive and significant effect on customer satisfaction (Y). At PT Bank Rakyat Indonesia Samarinda Branch 1. Keywords: The Role of Customer Service, Customer Satisfaction.

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