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Ratna Wulaningrum
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Jurusan Akuntansi Politeknik Negeri Samarinda Jl. Dr. Ciptomangunkusumo Kampus Gunung Lipan Samarinda 75131
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Kota samarinda,
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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 58 Documents
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Analisis Perbandingan Kinerja Keuangan Pemerintah dalam Pengelolaan Anggaran Pendapatan dan Belanja Daerah (APBD) Kota Bontang Tahun 2014-2018 Sudarlan Sudarlan; Rahmawati Fitriana; Rezky Dayanti Mujiato
Jurnal EKSIS Vol. 18 No. 2 (2022): OCTOBER
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/eksis.v18i2.304

Abstract

This study aims to determine the financial performance of local revenue of Bontang City for the period 2014-2018. Thw Analytical tools used are revenue growth, the degree of decentralization, regional independency, the regional financial dependency, the effectiveness of local taxes, and the degree of contribution of the BUMD contributions as well spending growth, operating expenditure, capital expenditure, and expenditure efficiency. The results showed that the financial performance of Bontang's regional income in general had increased. Even so the regional financial performance of the Bontang city in terms of revenue in general is still not good. This is evidenced by the average growth of income experiencing negative growth of -1.69%, the degree of decentralization ratio is still lacking due to a percentage of 13.37%, the ratio of regional independence is very low due to a percentage of 16.26%, the ratio of regional financial dependence is very high due to a percentage of 87.18%, the ratio of effectiveness of effective local tax due to a percentage of 107.55%, and the degree of contribution of BUMD has contributed due to the percentage of 3.23% and regional expenditure in the city of Bontang in general can be said to be good. This is evidenced by the average growth of expenditure experienced a negative growth of -2.02, the ratio of operating expenditure to total expenditure dominated because of a percentage of 71.15%, the ratio of capital expenditure to total expenditure did not dominate due to a percentage of 28.23%, and efficient shopping efficiency ratio due to a percentage of 84.87%.
Analisis Perbedaan Kinerja Keuangan Perusahaan Sebelum dan Sesudah Initial Public Offering Diyah Permana; Noktah Tri Marwardika
Jurnal EKSIS Vol. 18 No. 2 (2022): OCTOBER
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/eksis.v18i2.305

Abstract

This research aims to distinguish whether there is a significant difference between the company's financial performance before and after conducting an Initial Public Offering (IPO) on the Indonesia Stock Exchange judging by the Current Ratio, Total Assets Turnover, Debt to Equity Ratio, and Return on Investment. The population of this study is the company that conducted the Initial Public Offering on the Indonesia Stock Exchange in 2017 with a sample of 31 non-financial companies taken by purposive sampling. The data collection techniques in this study use documentation techniques. Data analysis techniques are carried out by describing the financial data of the sample company, namely the financial ratio of the period three years before and three years after the Initial Public Offering, which is to use descriptive statistics. The results showed that: there is a significant difference between the company's financial performance before and after the Initial Public Offering (IPO) in 2014-2020 on the Indonesia Stock Exchange both in liquidity ratio, activity ratio, profitability ratio and solvency ratio.
Analisis Faktor Penyebab Terjadinya Kredit Macet pada PT Bank Rakyat Indonesia (Persero) Tbk Unit Sangasanga Periode Tahun 2015-2018 Sabri Nurdin; Khairil Akbar; Risma Noormawati
Jurnal EKSIS Vol. 18 No. 2 (2022): OCTOBER
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/eksis.v18i2.306

Abstract

This research aims to analyze and determine the effect of 5C Principles, namely: Character (X1), Capacity (X2), Capital (X3), Collateral (X4), and Condition of Economy (X5) on bad credit (Y) at PT Bank Rakyat Indonesia (Persero) Tbk Sangasanga Unit for the period 2015-2018. This research was conducted in Sangasanga District, Kutai Kartanegara Regency. In this research using primary data obtained from the distribution of the Sangasanga Unit BRI customer questionnaire as many as 100 respondents. Sampling is done by probability sampling technique using Slovin formula. The type of data in this study is quantitative data and uses the method of multiple linear regression analysis analyzed in statistics with the help of SPSS version 23. Testing of the hypothesis used is a partial statistical test (t test) and simultaneously (f test). Partial test results in this study indicate that Character has a positive and significant effect on bad credit, Condition of Economy has a positive and significant effect on bad credit, while Capacity has a negative and not significant effect on bad credit. Capital has a negative and insignificant effect, Collateral has no effect negative and not significant to the existence of bad credit. Simultaneous test results show a significance value of 0,000 which means that Character (X1), Capacity (X2), Capital (X3), Collateral (X4), and Condition of Economy (X5) have a joint effect on bad credit (Y) on PT Bank Rakyat Indonesia (Persero) Tbk Sangasanga Unit.
Pengaruh Kualitas Produk, Pelayanan, Lokasi dan Fasilitas terhadap Minat Nasabah untuk Menabung pada Bank BRI Unit Harapan Baru Sektalonir Oscarini Wati Bhakti; Pransiska Diana
Jurnal EKSIS Vol. 18 No. 2 (2022): OCTOBER
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/eksis.v18i2.307

Abstract

The research objective was to determine effect the quality of the product, service, location and facilities on the customer Interest in the Saving in BRI New Hope Bank. The method of data collection was done through by a questionnaire, distributed to 100 respondents, namely customers of the BRI New Hope Bank. The data obtained was then processed using the SPSS version 23 tool. The analysis of the research included the validity test, reliability test, multiple regression analysis hypothesis testing (t test, F test, and R2 test), and also the classical assumption test. The test results partially show that product quality and location do not have a positive and significant effect on interest in saving. While services and facilities have a positive and significant effect on interest in saving.
Analisis Kinerja Keuangan dengan Pendekatan Metode RGEC (Risk Profile, Good Corporate Governance, Earnings, Capital) pada Unit Usaha Syariah Bank Kaltimtara Mat Juri; Ibrahim Musa; Sulfiana Sulfiana
Jurnal EKSIS Vol. 18 No. 2 (2022): OCTOBER
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/eksis.v18i2.308

Abstract

The purpose of this study was to analyze the financial performance of the BPD Kaltimtara Syariah for the 2014-2018 period using the RGEC method approach (Risk Profile, Good Corporate Governance, Earnings, Capital). The analytical tool used is the RGEC method (Risk Profile, Good Corporate Governance, Earnings, Capital), while the research method uses descriptive quantitative approach. The object of this research is the East Kalimantan Regional Development Bank registered in the Bank Indonesia directory, which has annual reports from 2014 to 2018. Data collection techniques used are documentation techniques and library techniques. The results showed the overall financial performance of BPD Kaltimtara Syariah during the 2014-2018 period in terms of risk profile, namely by analyzing credit risk represented by the ratio of NPF (Non Performing Finance) said to be quite good and from liquidity risk analysis represented by FDR ratio (Finance to Deposit Ratio) can be said to be quite liquid. While in terms of GCG (Good Corporate Governance) the Bank's performance is good and overall financial performance in terms of earnings (earnings) is by analyzing the ROA (Return On Assets) or profit based on assets and the ratio of NIM (Net Interest Margin) or management capability in controlling Bank costs are said to be good and the BOPO ratio (Operational Costs at Operational Income) is said to be less efficient in processing profits. Overall financial performance in terms of capital by analyzing the ratio of capital to ATMR (Risk Weighted Assets) represented by calculating the ratio The Bank's CAR (Capital Adequacy Ratio) is said to be very good.
Penerapan Tax Planning dalam Upaya Meningkatkan Efisiensi Pembayaran Beban Pajak Penghasilan pada PT Bintang Kaltim Sangasanga Tahun 2018 Muhammad Kadafi; Tiara Nur Anggraini
Jurnal EKSIS Vol. 18 No. 2 (2022): OCTOBER
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/eksis.v18i2.309

Abstract

The purpose of this research is to know the influence of before and after the implementation of tax planning on the calculation of income tax of PT. Bintang Kaltim Sangasanga in order to suppress the minimum tax burden payment. The analysis tool used is Law No. 36-year 2008. The results of this research show that with the implementation of the Tax Planning method PT. Bintang Kaltim can be the payment of tax expenses during the period of 2018.
Analisis Tingkat Risiko Kredit dengan Menggunakan Credit Risk Ratio, Analisis Trend dan Common Size pada PT Bank Tabungan Negara (Persero), Tbk. Cabang Samarinda Yulius Gessong Sampeallo; Angela Avenia
Jurnal EKSIS Vol. 18 No. 2 (2022): OCTOBER
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/eksis.v18i2.310

Abstract

The research objective is to determine the level of credit risk in terms of Non Performing Loans (NPL) at PT. Bank Tabungan Negara (Persero), Tbk Branch Samarinda by using credit risk ratio, trend analysis and common size. This research analysis tool includes Credit Risk Ratio, Trend Analysis and Common Size. The results of the Credit Risk Ratio analysis show that seen from the average percentage level of risk PT. The Samarinda State Savings Bank (Persero), Tbk Branch, which is determined by Bank Indonesia, which is 5%, is still below the percentage for high risk categories, which is 4.21%. And for Trend Analysis shows that credit collectibility experiences fluctuations every year. While Common Size also shows that credit collectability has fluctuations in total credit collectibility.
Pengaruh Kurs dan Suku Bunga Bank Indonesia terhadap Dana Pihak Ketiga di Bankaltimtara Periode 2016-2018 Khairil Akbar; Marwanto Marwanto; Reselia Situmorang
Jurnal EKSIS Vol. 18 No. 2 (2022): OCTOBER
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/eksis.v18i2.311

Abstract

This research aims to determine the variables that affect the third party funds during the period of January 2016 to December 2018. The analysis of the research included the multiple regression analysis, descriptive analysis test, classical assumption test, and also the hypothesis testing. The rest results partially show that exchange rate (0,002) had a positive and significant effect on third party funds and BI Rate (0,073) had a positive and no significant effect. While the exchange rate and BI rate (8,590) had a positive and significant effect on the third party funds Regional Banking of East Kalimantan and North Kalimantan or Bankaltimtara.
Faktor-Faktor yang Mempengaruhi Tingkat Kepuasan Nasabah Bank Rakyat Indonesia (BRI) Cabang Samarinda 1 Chottam Chottam; Achmad Rudzali; Florentina Kohat
Jurnal EKSIS Vol. 18 No. 2 (2022): OCTOBER
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/eksis.v18i2.312

Abstract

The purpose of this study was to test customer satisfaction with the role of customer service partially and simultaneously at PT Bank Rakyat Indonesia Samarinda Branch Office 1. The data collection instrument was a questionnaire measured by a Likert scale. The sample in this study was 350 customers of PT Bank Rakyat Indonesia Samarinda Branch Office 1 who were randomly assigned using probability sampling techniques. The results of the two hypotheses indicate that the variable role of customer service (X) is proven to have a positive and significant effect on customer satisfaction (Y) at PT Bank Rakyat Indonesia Samarinda Branch.
Pengaruh Risiko, Tingkat Efisiensi dan Good Corporate Governance terhadap Kinerja Keuangan pada Bank Umum yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018 Rahmawati Fitriana; Dzikri Isgifiernanda
Jurnal EKSIS Vol. 18 No. 2 (2022): OCTOBER
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/eksis.v18i2.313

Abstract

This study aims to determine the effect of Return On Investment (ROI) on CAR, the influence of Operating Income Operating Costs (BOPO) on CAR, the influence of Net Interest Margin (NIM) on CAR, the effect of Net Interest Margin (NIM) on CAR, influence of Loan to Deposit Ratio (LDR) on CAR, and the effect of Good Corporate Governance (GCG) self assessment of CAR simultaneously on commercial banks listed on the Indonesia Stock Exchange (IDX) in the period 2014 - 2018. The data used in this study are secondary data in the form of annual financial ratios with 35 observations. Data collection was obtained through the official website of the Indonesia Stock Exchange in the 2014-2018 period. Sampling was done by purposive sampling with a total of 7 banks. The results showed ROI had non significant effect on CAR. BOPO has non significant effect on CAR. NPL has non significant effect on CAR. NIM has a significant effect on CAR. LDR has non significant effect on CAR. GCG has non significant effect on CAR.

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