Jurnal EKSIS

Analisis Penerapan Upah dalam Upaya Meningkatkan Kinerja Karyawan Pabrik Roti Jarwan Sangatta

Meita Sondang Riski, M. Paris Azizi — Tue, 08 Oct 2024 00:00:00 +0700

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 Pengembangan Karir, Disiplin terhadap Kinerja Karyawan Departemen Supply Management PT Pama Persada Nusantara Sangatta

Meita Sondang Sondang, Aldiansyah — Tue, 08 Oct 2024 15:58:14 +0700

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.

Pengaruh Gaji, Upah Lembur, dan Bonus terhadap Produktivitas Kerja Karyawan PT BPD Kaltim Kaltara KCU Samarinda

Sudarlan Sudarlan, Zulfikar Zulfikar, Nur Ain Farhanah — Tue, 08 Oct 2024 16:22:08 +0700

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 Penilaian Aset Tetap Berdasarkan Pernyataan Standar Akuntansi Pemerintahan (PSAP) No. 07 Tahun 2010 pada Desa Suka Damai Kecamatan Muara Badak

Fitriani; Ratna Wulaningrum; Rahmawati Fitriana — Tue, 08 Oct 2024 16:44:49 +0700

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.

Analisis Komparatif Kinerja Keuangan Perusahaan Menggunakan Du Pont System Pada Perusahaan Telekomunikasi Seluler Periode 2018-2023

Rianggi Aprianto, Fariyanti, Candra Gunawan — Tue, 08 Oct 2024 16:50:05 +0700

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.

Faktor-faktor yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi (Studi Empiris pada KPP Pratama Kota Samarinda)

Matjuri Matjuri, Abdul Rahman, Savira Cahyani — Tue, 08 Oct 2024 16:54:30 +0700

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

Diyah Permana, Fadila Putri Ramadhani — Tue, 08 Oct 2024 17:00:47 +0700

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

Widya Ningsih, Muhammad Kadafi, Abdul Rahman — Wed, 09 Oct 2024 06:00:58 +0700

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

Ibrahim MS, Noor Fachman Tjetje, Ni Wayan Ayu Susanti — Wed, 09 Oct 2024 06:03:49 +0700

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)

Muhammad suyudi, Ade Dwi Putra, Sigit Hartoko — Wed, 09 Oct 2024 06:09:50 +0700

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

Wed, 09 Oct 2024 06:12:46 +0700

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.

Pengungkapan Akuntansi Sumber Daya Manusia: Pengujian Peran Diversifikasi, Kepemilikan Asing, Listing Age, dan Leverage pada Perbankan

Sherry Margaretiya M. Darma, Nur'aini Rokhmania, Pepie Diptyana — Thu, 31 Oct 2024 00:00:00 +0700

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.