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Chottam Chottam
Politeknik Negeri Samarinda
Humanities Economics, Econometrics & Finance Environmental Science Social Sciences Other

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ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN PADA PROGRAM KONSERVASI LINGKUNGAN PT PUPUK KALTIM DI BONTANG Zulfikar Zulfikar; Chottam Chottam; Widiya Windar Wati
Jurnal Eksis Vol 16, No 2 (2020): Vol 16, No 2 (2020)
Publisher : Politeknik Negeri Samarinda

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Abstract

The purpose of this research is to know the application of environmental accounting based on accounting treatment (measurement, recognition, presenting, and disclosing) and conformity with existing rules at PT Pupuk Kaltim.         This research is a qualitative descriptive research, data is collected from interview with the company’s employee and the people that live close to the area of production which assisted by recording equipment which helps as crosscheck media. The methods analysis is using PSAK No.1. The result of this research showed that the company has spending money for environmental cost as an effort to prevent the damaged of environmental cause by the production procces of company. The company has measure the environmental cost with rupiah monetary units reffering to the realization of the previous period costs by the amount of the cost incurred. The company recognizes the environmental cost when it benefited from it even though cash has not been spend yet and presented with accounts related to the production procces, it is the cost of revenue and general and administration expenses in the company’s income statement. The environmental cost has not dislosure yet in notes to the consolidated financial statements, this causes the posts in financial statements do not indicated the existence of environmental cost that has been incurred by the company. The company also has not made additional report yet related to the environmental cost based on PSAK No.1 about presentation of financial statement. Keywords: Environmental Accounting, Environmental Conservation, Environmental Cost.
IMPLEMENTASI TAX PLANNING SEBAGAI UPAYA EFISIENSI PAJAK PENGHASILAN (PPh) BADAN PADA PT YATAHARAKU TIJARA ABADI Fatahul Rahman; Chottam Chottam; Nur Halimah
Jurnal Eksis Vol 15, No 2 (2019)
Publisher : Politeknik Negeri Samarinda

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This research aims to know the implementation of tax planning and calculate how efficient the income tax by using tax planning. The object used in this research is one of the coal companies that exist, namely PT Yataharaku Tijara Abadi using a descriptive quantitative method. The analysis tool used is UU No. 36 year 2008 on income tax and formula that use as comparator. The research results of the implementation of tax planning on PT Yataharaku Tijara Abadi that the company can streamline its income tax burden by holding the cost of Human development, adding food costs, entertainment costs, and salary costs for employees. The purpose of adding this cost can reduce the value of profit so that the tax burden becomes smaller. Keywords: Tax Planning, taxation efficiency, income tax. 
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPUASAN NASABAH BANK RAKYAT INDONESIA (BRI) CABANG SAMARINDA Zulfikar Zulfikar; Chottam Chottam; Florentina Kohat; Dimas Riski Efendi
Jurnal Eksis Vol 17, No 2 (2021): Vol 17 No. 2 Oktober 2021
Publisher : Politeknik Negeri Samarinda

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Abstract

This research aims to providing services that benefit customers. The purpose of this study was to examine customer satisfaction partially and simultaneously the role of customer service at PT Bank Rakyat Indonesia Samarinda Branch Office 1. Instruments for collecting data in the form of questionnaires measured by Likert Scale.The sample in this study was 350 customers of PT Bank Rakyat Indonesia Samarinda Branch Office 1 which was carried out randomly using probability sampling techniques. The data analysis method was tested with Statistical Product and Service Solution (SPSS) which included validity, reliability testing, simple regression analysis hypothesis testing via t test and analysis of the coefficient of determination (R2). This study consists of two hypotheses and the results of two hypotheses show that the role of Customer Service (X) has been shown to have a positive and significant effect on customer satisfaction (Y). At PT Bank Rakyat Indonesia Samarinda Branch 1. Keywords: The Role of Customer Service, Customer Satisfaction.
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.
Co-Authors Achmad Rudzali Dimas Riski Efendi Fatahul Rahman Florentina Kohat Nur Halimah Widiya Windar Wati Zulfikar Zulfikar