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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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Faktor-faktor yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi (Studi Empiris pada KPP Pratama Kota Samarinda) Matjuri, Matjuri; Rahman, Abdul; Cahyani, Savira
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.v20i2.1088

Abstract

Penelitian ini bertujuan untuk menganalisis dan membuktikan pengaruh Sanksi Pajak, Transparansi Pajak, Layanan Pajak Online, Tax Amnesty, Pelayanan Fiskus, dan juga Modernisasi Sistem Administrasi terhadap kepatuhan wajib pajak orang pribadi yang terdaftar pada KPP Pratama di Kota Samarinda. Jenis penelitian ini menggunakan pendekatan kuantitatif. Teknik pengumpulan data menggunakan kuesioner. Teknik pengambilan sampel menggunakan teknik purposive sampling. Alat analisis yang digunakan adalah regresi linear berganda dengan menggunakan IBM SPSS versi 25 dalam metode analisis datanya dengan tujuan untuk mengetahui pengaruh variabel independen terhadap variabel dependen. Hasil dari penelitian ini menyatakan Sanksi Pajak, Transparansi Pajak, Layanan Pajak Online, dan juga Modernisasi Sistem Administrasi berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi yang terdaftar di KPP Pratama Samarinda, sedangkan Tax Amnesty dan Pelayanan Fiskus tidak berpengaruh terhadap Kepatuhan Wajib Pajak Orang Pribadi yang terdaftar di KPP Pratama Samarinda.
Pengaruh Pengetahuan Investasi, Modal Minimal, Motivasi Investasi, dan Kemajuan Teknologi terhadap Minat Masyarakat Kota Samarinda Berinvestasi di Pasar Modal Permana, Diyah; Ramadhani, Fadila Putri
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.v20i2.1090

Abstract

This research aims to: (1) determine the influence of investment knowledge, (2) determine the influence of minimal capital, (3) determine the influence of investment motivation, (4) determine the influence of tecnological advancements, and (5) determine the influence of investment knowledge, minimal capital, investment motivation, and technological advancements on the interest of the samarinda city community in investing in the capital market. Data collection techniques used questionnaires distributed both online and offline to 384 residents of Samarinda city within the productive age category (18-64 years) who have not yet invested. Data analysis techniques involved multiple linier regression analysis processed using SPSS version 23. The result showed that partially, the variabels of investment knowledge, minimal capital, investment motivation, and technological advancements all had a positive nd significant influence on the interest of the Samarinda city community in investing in the capital market. Simultaneously, investment knowledge, minimal capital, investment motivation, and technological advancements positively and significantly influenced the interest of the Samarinda city community in investing in the capital market.
Analisis Penerapan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) pada UMKM UD Rezeki Ikan Laut Ningsih, Widya; Kadafi, Muhammad; Rahman, Abdul
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.v20i2.1093

Abstract

This research aims to find out what records have been carried out by UMKM UD Rezeki Ikan Laut and the application of SAK EMKM to UMKM Rezeki Ikan Laut. The type of research used in this research is qualitative research. The analytical tools used are; Qualitative Analysis of Miles and Huberman (1992) and SAK EMKM. Data collection methods are; Observation, Interviews and Triangulation (Sugiyona, 2022). Rezeki Ikan Laut was founded in 2015 and has adequate business activities but has not implemented SAK EMKM. This background is interesting to research regarding the implementation of SAK EMKM. SAK EMKM consists of three components, namely: financial position report, profit and loss report, and notes to financial reports. The results of the research show that there are recordings of sales and purchases at UMKM UD Rezeki Ikan Laut but they are notyet detailed and there are still several transactions that have not been recorded. This also shows that the UD Rezeki Ikan Laut MSME has not implemented SAK EMKM.
Faktor-faktor yang Mempengaruhi Minat Mahasiswa Politeknik Negeri Samarinda Menggunakan Sistem Pembayaran E-Wallet Linkaja MS, Ibrahim; Tjetje, Noor Fachman; Susanti, Ni Wayan Ayu
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.v20i2.1129

Abstract

This study aims to determine the influence of ease of use, service features dan lifestyle on students' interest in using the LinkAja e-wallet payment system. This research is a quantitative research. Data collection techniques through questionnaires with a sample of students of the Accounting Department of the Samarinda State Polytechnic. The sampling technique used in this study uses a purposive sampling technique with the Krejcie dan Morgan formula with a minimum sample of 266 respondents. In this study, the analysis tool used is the statistical method through the Statistical Product dan Service Solution (SPSS) program. The results of the study sho[[[[wed that partially the ease of use variable did not have a positive dan significant effect on students' interest in using the LinkAja e-wallet, while the variable of service features dan lifestyle had a positive dan significant effect on students' interest in using the LinkA[ja e-wallet. Penelitian ini bertujuan untuk mengetahui pengaruh kemudahan penggunaan, fitur layanan dan gaya hidup terhadap minat mahasiswa dalam menggunakan sistem pembayaran e-wallet LinkAja. Penelitian ini merupakan penelitian kuantitatif. Teknik pengumpulan data melalui kuesioner dengan sampel mahasiswa Jurusan Akuntansi Politeknik Negeri Samarinda. Teknik pengambilan sampel yang digunakan dalam penelitian ini menggunakan teknik purposive sampling dengan rumus Krejcie dan Morgan dengan sampel minimal 266 responden. Dalam penelitian ini, alat analisis yang digunakan adalah metode statistik melalui program Statistical Product dan Service Solution (SPSS). Hasil penelitian menunjukkan bahwa sebagian variabel kemudahan penggunaan tidak berpengaruh positif dan signifikan terhadap minat siswa dalam menggunakan e-wallet LinkAja, sedangkan variabel fitur layanan dan gaya hidup berpengaruh positif dan signifikan terhadap minat siswa dalam menggunakan e-wallet LinkAja.
Akuntabilitas Pengelolaan Keuangan Dana Desa (Studi Kasus: Pemerintah Desa Loa Janan Ulu, Kecamatan Loa Janan, Kabupaten Kutai Kartanegara) suyudi, Muhammad; Dwi Putra, Ade; Hartoko, Sigit
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.v20i2.1142

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana akuntabilitas pengelolaan dana desa di desa Loa Janan Ulu Kecamatan Loa Janan kabupaten Kutai Kartanegara sesuai Permendagri Nomor 20 Tahun 2018. Jenis penelitian ini adalah studi kasus dengan menggunakan pendekatan analisis data kualitatif. Teknik pengumpulan data yang digunakan diantaranya observasi yakni pengamatan secara langsung dilapangan, wawancara yang dilakukan dengan Kepala Desa, Sekretaris Desa, Bendahara serta Badan Permusyawaratan Desa dan Masyarakat Desa Loa Janan ulu, dan dokumentasi. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis deskriptif kualitatif. Hasil menguraikan tentang perencanaan, pelaksanaan, penatausahaan, pelaporan dan pertanggungjawaban tahun anggaran 2023. Simpulan yang dapat diambil dari pembahasan yang telah diuraikan adalah: (a) perencanaan keuangan desa telah dilaksanakan dengan prinsip partsipasi masyarakat dan keterbukaan, (b) dalam pelaksanaan telah menerapkan prinsip akuntabilitas, (c) penatausahaan telah dilaksanakan sesuai dengan prinsip akuntabilitas, (d) pelaporan dan pertanggungjawaban sudah sepenuhnya mencerminkan adanya transaparansi kepada masyarakat.
Analisa Penerapan Deret Hitung (Arithmatic Series) sebagai Model untuk Menentukan Kecepatan Pengemasan Biscuit Gabin Lido Samarinda, Kaltim Rudzali, Achmad; Sampeallo, Yulius Gessong; Patabang, Lewi; Cahyono, Aris Tri; Iswanti, Aurel Sabrina
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.v20i2.1154

Abstract

Understanding the subject matter in the course is very important Especially in teaching for the Samarinda state polytechnic or POLNES Not only are they required to understand or understand, but graduates are required to be able and these habits should be able to be applied to daily community activities One of the courses taught at POLNES majoring in accounting is business mathematics The object of this business mathematics research is the legendary gabin bread business in Samarinda. Observations and data recording were carried out randomly per week for 3 months Collecting data on the speed of wrapping or packaging gabin bread products carried out by 8 old employees and 3 new employees Data were analyzed through statistics, arithmetic series models and other mathematical models The results obtained are the average speed of wrapping gabin bread is 72 packs, while the new employees are 42 packs The average speed of wrapping 72 packs for new employees is estimated to be approximately 22 days after they start working In the equality model if the production is around 693 packs per day and 1 employee is absent, then the company is equivalent to employing 7 old employees and 5 new employees Through graphic analysis, it is concluded that employee turnover is recommended for no more than 5 people in a certain period Through the model if there is a problem in production, through the reverse comparison model, the company can only produce a maximum of 630 or 91% of the target average packaging per day.
Analisis Penilaian Aset Tetap Berdasarkan Pernyataan Standar Akuntansi Pemerintahan (PSAP) No. 07 Tahun 2010 pada Desa Suka Damai Kecamatan Muara Badak Fitriani; Wulaningrum, Ratna; Fitriana, Rahmawati
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.v20i2.1158

Abstract

This research aims to find out whether the valuation of fixed assets in Suka Peace Village, Muara Badak District is in accordance with government accounting standard statements. The research uses a comparative descriptive method with a qualitative approach to describe and compare fixed asset assessment implementation activities. Data collection techniques are carried out by observation, namely direct observation in the field, interviews, documentation. Data analysis techniques by collecting data, describing, comparing and concluding. The analytical tool used is PSAP methodology number 07 of 2010 concerning fixed assets. The results of this research show that the recognition of fixed assets in the form of buildings and structures, village office equipment, motorbikes and ambulances has been implemented in accordance with PSAP number 07 concerning fixed assets and the opinions of informants in Suka Peace Village, Muara Badak District. The measurement of fixed assets in the form of buildings and structures, village office equipment, motorbikes and ambulances has been implemented in accordance with PSAP number 07 concerning fixed assets and informant opinions in Suka Peace Village, Muara Badak District. As well as disclosure of fixed assets in the form of buildings, village office equipment, motorbikes and ambulances, it has been implemented in accordance with PSAP number 07 concerning fixed assets and informant opinions in Suka Peace Village, Muara Badak District. However, village office buildings and structures are currently not village property, and are still in the stage of applying for village ownership and ownership rights.
Pengungkapan Akuntansi Sumber Daya Manusia: Pengujian Peran Diversifikasi, Kepemilikan Asing, Listing Age, dan Leverage pada Perbankan Darma, Sherry Margaretiya M.; Rokhmania, Nur'aini; Diptyana, Pepie
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.v20i2.1197

Abstract

This study aims to examine the effect of product diversification, foreign ownership, listing age, and leverage on human resource accounting disclosure. This study uses secondary data obtained from annual reports and financial reports from all banks listed on the Indonesia Stock Exchange in 2020-2022. The samples in this study used purposive sampling method so that 135 samples were obtained. The analytical method used in this research is multiple linear regression. The results of this study indicate that diversification product have an effect on human resource accounting disclosure. Meanwhile, foreign ownership, listing age, and leverage have no effect on human resource accounting disclosure.

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