Jurnal EKSIS is a journal published by Politeknik Negeri Samarinda (POLNES) that published twice a year, April and October. Focus fields of this journal are accounting, finance, taxation, auditing, business, management, and other relevant fields. All articles are the result of research, conceptual ideas, and reviews that have never been published before. The expectation of this journal is able to be a national and international accredited journal.