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Contact Name
Ratna Wulaningrum
Contact Email
ratna@polnes.ac.id
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+6285643008325
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jurnal_eksis@polnes.ac.id
Editorial Address
Jurusan Akuntansi Politeknik Negeri Samarinda Jl. Dr. Ciptomangunkusumo Kampus Gunung Lipan Samarinda 75131
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Kota samarinda,
Kalimantan timur
INDONESIA
Jurnal Eksis
Published by Politeknik Negeri Samarinda
ISSN : 02166437     EISSN : 27229327     DOI : https://doi.org/10.46964/eksis
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Environmental Science Social Sciences
The focus fields of this journal are accounting, finance, taxation, auditing, business, management, and other relevant fields.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
 1 
Search results for , issue "Vol. 20 No. 1 (2024): APRIL" : 6 Documents clear
Analisis Komparatif Kinerja Keuangan Perusahaan Sub Sektor Kosmetik dan Barang Keperluan Rumah Tangga yang Terdaftar di BEI Menggunakan Du Pont System suyudi, Muhammad; Amiruddin; Indah Novifa, Ratna
Jurnal EKSIS Vol. 20 No. 1 (2024): APRIL
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/eksis.v20i1.762

Abstract

Penelitian ini bertujuan untuk menganalisis dan membandingkan kinerja keuangan pada perusahaan sub sektor kosmetik dan barang keperluan rumah tangga yang terdaftar di Bursa Efek Indonesia periode 2016-2021 dengan menggunakan teknik analisis Du Pont System. Analisis Du Pont System bertujuan untuk memperlihatkan NPM, TATO, ROI dan EM yang saling berkaitan untuk menen-tukan kinerja ROE. Sampel penelitian ini adalah PT Kino Indonesia, Tbk; PT Martina Berto, Tbk; PT Mandom Indonesia, Tbk dan PT Unilever Indonesia, Tbk. Keempat perusahaan ini dipilih karena memiliki fokus produksi pada produk kosmetik. Hasil penelitian menunjukkan keempat perusahaan tersebut memiliki nilai NPM, TATO, ROI dan EM yang berfluktuasi cenderung menurun selama periode penelitian yang menyebabkan nilai ROE ikut menurun. Penurunan ini menggam­barkan kinerja keuangan perusahaan kurang baik dikarenakan perusahaan kurang mampu dalam mengefisienkan beban dan mengoptimalkan penggunaan aset yang dimiliki untuk dijadikan penjualan dan laba bersih. Hasil perbandingan kinerja menunjukkan bahwa PT Unilever Indonesia, Tbk memiliki kinerja yang paling baik, PT Kino Indonesia, Tbk dan PT Mandom Indonesia, Tbk memi-liki kinerja cukup baik serta PT Martina Berto, Tbk memiliki kinerja yang paling rendah di antara keempat perusahaan
Analisis Kinerja Keuangan Menggunakan Metode Economic Value Added pada PT Elnusa Tbk Tahun 2018-2022 Zulfikar; Amiruddin; Rahmat Aidil Adhan
Jurnal EKSIS Vol. 20 No. 1 (2024): APRIL
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/eksis.v20i1.773

Abstract

This study aims to determine the financial performance of PT ELNUSA Tbk based on Economic Value Added (EVA) analysis for the 2018-2022 period. The analytical tool used in this study is Economic Value Added (EVA) which consists of Net Operating Profit After Tax (NOPAT), Invested Capital (IC), Weighted Average Cost of Capital (WACC) and Capital Charges (CC). The type of data used in this research is quantitative data using secondary data. Secondary data obtained in this study can be accessed through the sites www.elnusa.co.id and www.idx.co.id. The results of the analysis from this study stated that the financial performance of PT Elnusa Tbk using the Economic Value Added (EVA) method in 2018 amounting to Rp. 152,143, -, in 2019 amounting to Rp. 153,234, -, in 2020 it was Rp. 159,941, -, in 2021 it was Rp. 122,900, -, and in 2022 it is Rp. 227,624,-. The results of this analysis indicate that the company's financial performance is good and the company has succeeded in creating a positive EVA value.
Pengaruh Kualitas Pelayanan, Harga, Kepercayaan dan Kepuasan terhadap Loyalitas Konsumen Maxim di Kota Samarinda Sailawati; Tjetje, Noor Fachman; Fitri Andriani
Jurnal EKSIS Vol. 20 No. 1 (2024): APRIL
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/eksis.v20i1.774

Abstract

This study aims to determine the Effect of Service Quality, Price, Trust and Satisfaction on Maxim Customer Loyalty in Samarinda City. This study used a quantitative approach, using primary data through questionnaires. The respondents in this study were Maxim users in Samarinda City with qualifications who had used Maxim transportation services. The independent variables used in this study were Service Quality, Price, Trust and Satisfaction. While the dependent variable in this study is Consumer Loyalty. In this study, the analysis tool used was multiple linear regression with the help of Statistical Product and Services Solutions (SPSS) software version 20. This study used multiple linear regression analysis with the equation. The results showed that service quality, price and satisfaction had a positive and significant effect on consumer loyalty. While trust has no effect and is not significant on consumer loyalty. Then it can be concluded that H1, H2 and H4 are accepted while for H3 are rejected. The results also showed that service quality, price, trust and satisfaction simultaneously have a positive and significant influence on the loyalty of Maxim customers in Samarinda City.
Pengaruh Ukuran Perusahaan, Profitabilitas dan Solvabilitas terhadap Nilai Perusahaan pada Perusahaan Manufaktur Subsektor Makanan dan Minuman di Bursa Efek Indonesia Tahun 2019-2021 Patabang, Lewi; Fitriana, Rahmawati; Uswatuna Ulya
Jurnal EKSIS Vol. 20 No. 1 (2024): APRIL
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/eksis.v20i1.775

Abstract

This study aims to determine the influence of accounting information systems, work experience, work environment and work motivation on employee performance at PT Bank Rakyat Indonesia (Persero) Tbk Branch Office 1 Samarinda. This study writing uses a quantitative approach using primary data through filling out questionnaires. The respondents at this writing are employees of PT Bank Rakyat Indonesia (Persero) Tbk. Branch Office 1 Samarinda operational part of the back office division. The Independent Variables used in this writing are accounting information systems, work experience, work motivation, and work environment. While the dependent variable in writing is employee performance. At this writing, the analysis tool used is multiple linear regression with the help of Statiscal Product and Services Solutions (SPSS) Version 22 software. Based on the results of the study, it was obtained that the Accounting Information System, work experience, work motivation and work environment simultaneously have a positive and significant influence on employee performance.
Analisis Penerapan Pencatatan Akuntansi berdasarkan SAK EMKM pada UMKM (Studi Kasus Charlie Tani & Petshop) Sudarlan, Sudarlan; Permana, Diyah; Datu, Ema Farida Tandi
Jurnal EKSIS Vol. 20 No. 1 (2024): APRIL
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/eksis.v20i1.803

Abstract

This study aims to determine the accounting records at Charlie Tani & Petshop MSMEs based on the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). The research method used is quantitative method with primary and secondary data sources. Data collection techniques are carried out by means of interviews, observation, and documentation. The analysis technique used is descriptive analysis by building the application of the accounting cycle and the analysis tool is used based on SAK EMKM. The results showed that accounting records in this business are still simple and not in accordance with accounting standards properly, so that they have not produced appropriate and adequate financial information based on SAK EMKM.
Pengaruh Inflasi, Nilai Tukar Rupiah, dan Suku Bunga Terhadap Return Saham pada Perusahaan Sub Sektor Batubara di Bursa Efek Indonesia Periode 2017-2021 Widyanto, Eko Adi; Fitriana, Rahmawati; Elizabeth Efrem
Jurnal EKSIS Vol. 20 No. 1 (2024): APRIL
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/eksis.v20i1.945

Abstract

Abstrak Tujuan penelitian ini adalah untuk menganalisis pengaruh inflasi, nilai tukar, dan suku bunga terhadap return saham perusahaan subsektor batubara yang terdaftar di Bursa Efek Indonesia periode 2017–2021. Data yang digunakan merupakan data sekunder yang diperoleh dari situs resmi Bursa Efek Indonesia dan Bank Indonesia. Metode pengambilan sampel yang digunakan adalah purposive sampling, dengan 25 perusahaan terpilih sebagai sampel selama periode pengamatan. Metode analisis data yang digunakan adalah regresi linier berganda, yang terdiri dari uji asumsi klasik dan uji hipotesis. Hasil penelitian membuktikan bahwa 1) Inflasi berpengaruh negatif dan signifikan terhadap return saham, 2) Nilai tukar berpengaruh positif dan signifikan terhadap return saham, dan 3) Suku bunga berpengaruh negatif dan signifikan terhadap return saham. Pengujian simultan membuktikan bahwa secara bersama-sama, inflasi, nilai tukar, dan suku bunga secara bersamaan mempengaruhi return saham perusahaan sektor batubara yang terdaftar di Bursa Efek Indonesia untuk periode 2017-2021.

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