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Mat Juri
Politeknik Negeri Samarinda
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ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI MINAT MENABUNG DI BANK PADA KALANGAN PELAJAR (Studi Kasus Pada Pelajar SMP Negeri 3) Achmad Rudzali; Rahmawati Fitriana; Mat Juri; Renny Augustini Putri
Jurnal Eksis Vol 16, No 1 (2020): Vol 16, No 1 (2020)
Publisher : Politeknik Negeri Samarinda

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Abstract

This study aims to determine the effect of knowledge factors, location factors and pocket money factors on interest in saving among students of Sebulu 3 Public Middle School. The statistical tool used in this study is multiple linear regression. This research uses quantitative methods. The data analysis technique used in this study is the validity test, reliability test, normality test, multicollinearity test and heteroscedasticity test. While the hypothesis test uses the T test, F test and R2 test, using an analysis tool, the SPSS 21 program. The object of the research is students of SMP Negeri 3 Sebulu with a sample of 158 students. The data of this study uses data collection techniques by observing and distributing questionnaires.Keywords: knowledge factor, location factor, pocket money factor, saving interest.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK DAERAH PROVINSI KALIMANTAN TIMUR Mat Juri; Achmad Rudzali; Verawati Verawati
Jurnal Eksis Vol 15, No 1 (2019)
Publisher : Politeknik Negeri Samarinda

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Abstract

The purpose of the study is to determine the influence of independent variables, namely inflation, Gross Regional Domestic Product (GRDP), number of moter vehicles and the population to local tax revenues in East Kalimantan Province in 2007-2018. The results of this study showed that variable population counts had a positive but insignificant influence on regional tax revenues, whereas the GRDP variable had a negative and insignificant influence on local tax revenues. The variable number of motor vehicles and inflation has a positive and significant influence on the regional tax revenues of East Kalimantan Province. Econometrics test result also showed that the absense of interference with multicholininearality, autocorrelation disorder and heteroskedastisity disorders. Keywords:Tax Revenues, Inflation, Gross Regional Domestic Product, Number of Registered Motor Vehicles, and Number of Population.
Determinant Analysis of the Quality of Company Financial Reports in East Kalimantan, Indonesia Mat Juri; La Ode Hasiara; Noor Fachman Tjetje; Muhammad Suyudi
International Journal of Artificial Intelligence Research Vol 6, No 1.2 (2022)
Publisher : International Journal of Artificial Intelligence Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v6i1.2.603

Abstract

The objectives of this study were to establish Management Commitment (MC), human capital, knowledge, honesty, and communication, either directly or indirectly. This study used a quantitative approach with a Structural Equation Modeling (SEM) model. The results of this study showed that: 1) Mana¬gement Commitment, accounting standards, and human capital has a positive and significant im¬pact on the quality of financial reports, 2) Accounting knowledge, Management Commitment, and human capital have a significant positive impact on the quality of communication, 3) Accounting know¬¬ledge and communication does not affect the quality of financial reports, 4) Human capital does not affect the quality of communication. It was concluded that Management Commitment, human capital, and accounting knowledge dominate the quality of the financial reports
Analysis of Factors Influencing the Quality of Local Government Financial Reports Yunus Tulak Tandirerun; La Ode Hasiara; Noor Fachman Tjete; Mat Juri
International Journal of Artificial Intelligence Research Vol 6, No 1.2 (2022)
Publisher : STMIK Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v6i1.2.605

Abstract

This study intends to determine and analyze the influence and relationship: between information technology, internal control system, Parameters of Government Accounting, Quality of financial reports, information technology, System internal control, direct implementation of Government Accounting Standards, the indirect relationship of information technology, System control indirect relationship, indirect effect on the implementation of Government Accounting Standard through indirect effect on information technology. This study employs a quantitative approach based on Partial Least Squares (PLS). Examined from the perspective of the first equation, this study's findings reveal that organizational commitment, information technology, and internal control systems have direct and significant effects on the quality of financial reports. Implementing government accounting standards concurrently enhances the quality of financial reports. In contrast to the second equation, which indicates that organizational commitment and technology have a significant effect on good governance, control has a positive and insignificant effect on good governance, whereas accounting parameter implementation has a negative and insignificant effect on good governance. In addition, organizational commitment, the use of technology, and internal control have a significant impact on the quality of financial reporting, an indicator of effective governance. In contrast, the use of accounting principles has a positive and insignificant effect on excellent governance management through the quality of financial reporting
Analisis Kinerja Keuangan dengan Pendekatan Metode RGEC (Risk Profile, Good Corporate Governance, Earnings, Capital) pada Unit Usaha Syariah Bank Kaltimtara Mat Juri; Ibrahim Musa; Sulfiana Sulfiana
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.v18i2.308

Abstract

The purpose of this study was to analyze the financial performance of the BPD Kaltimtara Syariah for the 2014-2018 period using the RGEC method approach (Risk Profile, Good Corporate Governance, Earnings, Capital). The analytical tool used is the RGEC method (Risk Profile, Good Corporate Governance, Earnings, Capital), while the research method uses descriptive quantitative approach. The object of this research is the East Kalimantan Regional Development Bank registered in the Bank Indonesia directory, which has annual reports from 2014 to 2018. Data collection techniques used are documentation techniques and library techniques. The results showed the overall financial performance of BPD Kaltimtara Syariah during the 2014-2018 period in terms of risk profile, namely by analyzing credit risk represented by the ratio of NPF (Non Performing Finance) said to be quite good and from liquidity risk analysis represented by FDR ratio (Finance to Deposit Ratio) can be said to be quite liquid. While in terms of GCG (Good Corporate Governance) the Bank's performance is good and overall financial performance in terms of earnings (earnings) is by analyzing the ROA (Return On Assets) or profit based on assets and the ratio of NIM (Net Interest Margin) or management capability in controlling Bank costs are said to be good and the BOPO ratio (Operational Costs at Operational Income) is said to be less efficient in processing profits. Overall financial performance in terms of capital by analyzing the ratio of capital to ATMR (Risk Weighted Assets) represented by calculating the ratio The Bank's CAR (Capital Adequacy Ratio) is said to be very good.
Pengaruh Insentif Pajak, Tarif Pajak, Sanksi Pajak, dan Pelayanan terhadap Kepatuhan Wajib Pajak Badan Sebelum dan Saat Pandemi Covid-19 Mat Juri; Cindy Nur Fatimah
Jurnal EKSIS Vol. 19 No. 1 (2023): APRIL
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/eksis.v19i01.389

Abstract

Penelitian ini bertujuan untuk mengetahui dan menguji faktor–faktor yang mempengaruh dari insentif pajak, tarif pajak, sanksi pajak, dan pelayanan terhadap kepatuhan wajib pajak badan sebelum dan saat pandemi covid-19.Jenis penelitian yang digunakan adalah kuantitatif.Populasi dan sampel adalah wajib pajak badan yang terdaftar di KPP Pratama Samarinda sejumlah 100 responden, dikumpulkan dengan kuesioner.Pengujian hipotesis menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan 1) insentif pajak memiliki pengaruh positif dan signifikan terhadap kepatuhan wajib pajak badan dengan nilai signifikan 0,000; 2) tarif pajak memiliki pengaruh tidak signifikan terhadap kepatuhan wajib pajak badan dengan nilai signifikan 0,471; 3) sanksi pajak memiliki pengaruh negatif dan tidak signifikan terhadap kepatuhan wajib pajak badan dengan nilai signifikan 0,506; 4) pelayanan memiliki pengaruh positif dan signifikan terhadap kepatuhan wajib pajak badan dengan nilai signifikan 0,012; 5) Secara simultan insentif pajak, tarif pajak, sanksi pajak dan pelayanan memiliki pengaruh positif dan signifikan terhadap kepatuhan wajib pajak badan.
Pengaruh Promosi, Kualitas Layanan, Gaya Hidup dan Persepsi Kemudahan Penggunaan terhadap Keputusan Menggunakan Aplikasi Gojek di Samarinda Mat Juri; Mayang Arianda Chairunnisa; Noor Fachman Tjetje
Jurnal EKSIS Vol. 19 No. 2 (2023): OCTOBER
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/eksis.v17i2.551

Abstract

Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh promosi, kualitas layanan, gaya hidup, dan persepsi kemudahan penggunaan terhadap keputusan menggunakan aplikasi Gojek di kota Samarinda. Penelitian ini merupakan penelitian kuantitatif dengan data primer yang diperoleh dari penyebaran kuesioner pada seluruh masyarakat Samarinda dengan jumlah sampel sebesar 117 responden menggunakan teknik Purposive Sampling. Penelitian ini menggunakan analisis Regresi Linear Berganda dengan alat analisis Statistical Product and Service Solutions versi 20. Hasil penelitian menunjukkan secara parsial variabel promosi, kualitas layanan, dan persepsi kemudahan berpengaruh signifikan terhadap keputusan menggunakan aplikasi Gojek di kota Samarinda. Sedangkan variabel gaya hidup tidak berpengaruh signifikan terhadap keputusan menggunakan aplikasi Gojek di kota Samarinda. Pada hasil pengujian secara simultan variabel promosi, kualitas layanan, gaya hidup, dan persepsi kemudahan berpengaruh signifikan terhadap keputusan menggunakan aplikasi Gojek di kota Samarinda.
Co-Authors Achmad Rudzali Cindy Nur Fatimah Ibrahim Musa La Ode Hasiara Mayang Arianda Chairunnisa Muhammad Suyudi Noor Fachman Tjete Noor Fachman Tjetje Rahmawati Fitriana Renny Augustini Putri Sulfiana Sulfiana Verawati Verawati Yunus Tulak Tandirerun