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Ratna Wulaningrum
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ratna@polnes.ac.id
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jurnal_eksis@polnes.ac.id
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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 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.
Pengaruh Pengembangan Karir, Disiplin terhadap Kinerja Karyawan Departemen Supply Management PT Pama Persada Nusantara Sangatta Sondang, Meita Sondang; Aldiansyah
Jurnal EKSIS Vol. 20 No. 2 (2024): OCTOBER
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/eksis.v20i2.1065

Abstract

Tujuan penelitian ini adalah menganalisis kinerja karyawan tetap departemen Supply Management PT PAMA Persada Nusantara Sangatta. Metode analisis yang digunakan adalah regresi linier berganda dimana datanya diolah dengan menggunakan aplikasi pemrograman komputer SPSS (Statistical Program For Social Science) versi 21. Dari hasil analisa pembahasan nilai korelasi R sebesar 0,722 dan koefisien determinasi R2 sebesar 0,521 memberikan gambaran bahwa hubungan antara variabel pengembangan karir (X1) dan disiplin (X2) secara bersama-sama terhadap kinerja karyawan (Y) pada departemen Supply Management PT PAMA Persada Nusantara Sangatta tergolong kuat. Berdasarkan nilai koefisien regresi masing-masing variabel tersebut, maka hubungan fungsional antara variabel independen terhadap variabel dependen dapat diformulasikan dalam persamaan regresi sebagai berikut: Y = 1,737 + 0,129 X1 + 0,507 X2. Kesimpulan dari penelitian ini adalah pengaruh variabel pengembangan karir, disiplin secara bersama-sama atau secara simultan terhadap kinerja karyawan pada departemen Supply Management PT PAMA Persada Nusantara Sangatta tergolong kuat, namun secara parsial variabel pengembangan karir berpengaruh tidak signifikan (t=1,291; sig=0,204), disiplin (t=4,896; sig=0,000) berpengaruh signifikan terhadap kinerja karyawan pada departemen Supply Management PT PAMA Persada Nusantara Sangatta Sangatta.
Analisis Penerapan Upah dalam Upaya Meningkatkan Kinerja Karyawan Pabrik Roti Jarwan Sangatta Riski, Meita Sondang; Azizi, M. Paris
Jurnal EKSIS Vol. 20 No. 2 (2024): OCTOBER
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/eksis.v20i2.1066

Abstract

The aim of this research is to analyze the application of wages in an effort to improve the performance of Jarwan Sangatta bakery employees. Research analysis uses descriptive qualitative, namely in the form of a series of information extracted from research results but still in the form of verbal facts, or still in the form of statements made during preparation before entering the field, during the field and after completion in the field. Data collection techniques are carried out by conducting observations, interviews and documentation. Interviews were conducted with 5 (five) informants, namely: the owner of the bakery, the finance department, the head of production, the canvas department and the cook. The analytical tool used in this research is miles and huberman, namely by carrying out reduction, display and conclusion methods. The research results show that employees of the Jarwan Sangatta bakery do not yet have a work agreement between the employees and the owner of the Jarwan Sangatta bakery, related to wages. Apart from that, employees also do not have labor social security.
Pengaruh Gaji, Upah Lembur, dan Bonus terhadap Produktivitas Kerja Karyawan PT BPD Kaltim Kaltara KCU Samarinda Sudarlan, Sudarlan; Zulfikar, Zulfikar; Ain Farhanah, Nur
Jurnal EKSIS Vol. 20 No. 2 (2024): OCTOBER
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/eksis.v20i2.1070

Abstract

This study aims to determine and analyze the effect of salary, overtime pay, and bonuses on the work productivity of employees of PT BPD Kaltim Kaltara KCU Samarinda. This research uses quantitative methods. Data were collected by interview and questionnaire techniques. Respondents in this study were 80 people. The data analysis technique used is multiple linear regression with the help of IBM SPSS Statistics 20 for windows software. The results showed that partially the salary and bonus variables had a significant effect on the work productivity of employees of PT BPD Kaltim Kaltara KCU Samarinda, while the variable of overtime pay had no significant effect on the work productivity of employees of PT BPD Kaltim Kaltara KCU Samarinda, and simultaneously the variables of salary, overtime pay, and bonuses have a significant effect on the work productivity of PT BPD Kaltim Kaltara KCU Samarinda employees. Keywords: Work Productivity, Salary, Overtime Pay, Bonus.
Analisis Komparatif Kinerja Keuangan Perusahaan Menggunakan Du Pont System Pada Perusahaan Telekomunikasi Seluler Periode 2018-2023 Aprianto, Rianggi; Fariyanti; Gunawan, Candra
Jurnal EKSIS Vol. 20 No. 2 (2024): OCTOBER
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/eksis.v20i2.1087

Abstract

Penelitian ini bertujuan untuk melakukan analisis terhadap kinerja keuangan perusahaan telelomunikasi seluler periode 2018-2023. Dengan menggunakan teknik analisis Du Pont System. Analisis Du Pont System bertujuan untuk memperlihatkan Net Profit Margin, Total Assets Turnover, Return on Investment dan Equity Multiplier yang saling berkaitan untuk menentukan kinerja Return on Equity. Sampel penelitian ini adalah XL Axiata, Tbk; Smartfren Telecom,Tbk; Telkom Indonesia, Tbk ; Indosat, Tbk. Keempat perusahaan ini dipilih karena memiliki fokus produksi pada produk kartu prabayar. Hasil dari penelitian ini diharapkan dapat memberikan rekomendasi perbaikan rasio-rasio keuangan untuk meningkatkan pendapatan dengan cara mengoptimalkan aset yang dimiliki sehingga perusahaan bisa mendapatkan hasil yang maksimal. Hasil penelitian ini menunjukan keempat perusahaan tersebut memiliki nilai NPM, TATO, ROI dan EM yang berfluktuasi selama periode penelitian yang menyebabkan nilai ROE ikut mengalami fluktuasi. Adanya fluktuasi pada nilai ROE perusahaan ini menggambarkan bahwa kinerja keuangan perusahaan kurang baik dikarenakan perusahaan kurang mampu dalam mengefisienkan beban dan mengoptimalkan penggunaan aset yang dimiliki untuk dijadikan pendapatan dan laba bersih. Hasil perbandingan kinerja menunjukan bahwa PT Telkom Indonesia, Tbk memiliki kinerja yang paling baik, PT XL Axiata, Tbk dan PT Indosat, Tbk memiliki kinerja yang cukup baik serta PT Smartfren Telecom, Tbk memiliki kinerja yang paling rendah diantara keempat perusahaan.

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