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Diyah Permana
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PENGARUH DISIPLIN KERJA, MOTIVASI KERJA, LINGKUNGAN KERJA, DAN KEPEMIMPINAN TERHADAP KINERJA KARYAWAN BANKALTIMTARA Zulfikar Zulfikar; Diyah Permana; Ayu Arvina Anwar
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 analyze work discipline, work motivation, work environment, and leadership on the performance of Bankaltimtara employees. The study population was employees of the Bankaltimtara head office in Samarinda. The sample in this study were 80 employee respondents. The analytical tool used in this study is multiple regression analysis. The results of this study, based on simultaneous tests proved that work discipline, motivation, work environment, and leadership significantly influence the performance of Bankaltimtara employees. Similarly, partially, work discipline, work motivation, and work environment significantly influence, but leadership does not significantly influence the performance of Bankaltimtara employees. Keywords: work discipline, work motivation, work environment, leadership, employee performance.
PENGELOLAAN KEUANGAN DESA BERDASARKAN PERMENDAGRI NO. 113 TAHUN 2014 TENTANG PEDOMAN PENGELOLAAN DANA DESA DAN PERBUP NO. 8 TAHUN 2018 TENTANG ALOKASI DANA DESA (Studi Empiris: Pemerintah Desa Embalut Kabupaten Kutai Kartanegara) Muhammad Kadafi, SE., M.SA; Diyah Permana; Boby Mutakin
Jurnal Eksis Vol 15, No 2 (2019)
Publisher : Politeknik Negeri Samarinda

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Abstract

The objectives achieved in this study were to determine the application of Embalut Village financial management based on Permendagri Number 113 of 2014 concerning village financial management and Perbup Number 8 of 2018 concerning village fund allocation. For problem solving methods this research was conducted by combining observations, interviews, documentation and triangulation theory. Collecting data in this study using in-depth interviews, which are assisted by a recorder. The results of the discussion that have been described are: (a) village financial planning has been carried out with the principles of community participation and openness, (b) in the implementation of the village government has applied the principle of accountability for revenues and expenditures, but can be seen from the realization of the implementation of the budget allocation for village funds have not been optimally absorbed, especially in the field of implementation of development activities, (c) the administration has been carried out and is periodically accounted to the village head and the community, (d) reporting on the realization of the APBDesa implementation has been submitted to the community as a form of the process of implementing the APBDesa implementation, (e) for accountability reports on the realization of the APBDesa the village head has also submitted to the Regent at the end of the fiscal year.  Keywords: Human Resource Accounting, Public Sector Accounting, Intangible Assets, Financial Statement.
Persamaan Fungsi Linear dalam Analisa Penjualan 2020 pada UMKM Kuliner RIN SWEET CAKES & COOKIES, Loa Janan Samarinda Achmad Rudzali; Diyah Permana
Jurnal EKSIS Vol. 18 No. 1 (2022): APRIL
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/eksis.v18i1.295

Abstract

A business that lasts a long time without realizing it may not actually be profitable, but it is still going on. From this statement, the BEP for Rin Sweet Cakes and Cookies culinary was began. In addition, fluctuations in material prices and other costs often change every month. The analysis was carried out through linear equation graph by utilizing the sales and cost equations that occurred throughout 2020. So that the BEP value, margin of safety and future sales plans are produced. The results of the analysis stated that the production volume during BEP was around 2,594 pcs consisting of muffins, roti gembong and lapis legit. The margin of safety is 14.31%. The average operating profit obtained in 2020 is Rp. 5,662,046,- by bearing the loss for muffin products Rp.666.751,- and lapis legit Rp. 1.452.859,-. Based on sales data for 2020, the lapis legit will be a possible product to be made in future sales business plans.
Analisis Perbedaan Kinerja Keuangan Perusahaan Sebelum dan Sesudah Initial Public Offering Diyah Permana; Noktah Tri Marwardika
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.v18i2.305

Abstract

This research aims to distinguish whether there is a significant difference between the company's financial performance before and after conducting an Initial Public Offering (IPO) on the Indonesia Stock Exchange judging by the Current Ratio, Total Assets Turnover, Debt to Equity Ratio, and Return on Investment. The population of this study is the company that conducted the Initial Public Offering on the Indonesia Stock Exchange in 2017 with a sample of 31 non-financial companies taken by purposive sampling. The data collection techniques in this study use documentation techniques. Data analysis techniques are carried out by describing the financial data of the sample company, namely the financial ratio of the period three years before and three years after the Initial Public Offering, which is to use descriptive statistics. The results showed that: there is a significant difference between the company's financial performance before and after the Initial Public Offering (IPO) in 2014-2020 on the Indonesia Stock Exchange both in liquidity ratio, activity ratio, profitability ratio and solvency ratio.
Analisis Kesalahan Penggunaan Bahasa Indonesia dalam Surat Resmi Jurusan Akuntansi Politeknik Negeri Samarinda Diyah Permana; Noor Fachman Tjetje; Rahmawati Fitriana
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.v19i01.393

Abstract

Penelitian ini mengangkat permasalahan apa sajakah bentuk-bentuk kesalahan penggunaan bahasa Indonesia yang terdapat dalam surat dinas yang dikeluarkan oleh Jurusan Akuntansi Politeknik Negeri Samarinda dan faktor-faktor penyebab terjadinya kesalahan penggunaan bahasa dalam surat resmi. Bentuk kesalahan dikaji melalui penggunaan ejaan bahasa Indonesia berdasarkan Pedoman Umum Ejaan Bahasa Indonesia dan Kosa Kata Baku (KBBI). Selanjutnya, subjek materi penelitian ini berupa surat resmi yang dikeluarkan oleh Jurusan akuntansi sebanyak 147 surat resmi. Data yang diteliti yaitu kesalahan penggunaan bahasa Indonesia pada surat resmi jurusan Akuntansi. Selanjutnya, penelitian ini bertujuan untuk mendeskripsikan bahasa yang digunakan pada surat resmi Jurusan Akuntansi. Penelitian kualitatif deskriptif ini mengambil data berupa surat yang diterbitkan selama tahun 2021. Berdasarkan analisis dapat disimpulkan bahwa masih ditemukan bentuk-bentuk kesalahan yang meliputi: (1) Penggunaan Huruf Kapital, (2) Penggunaan Huruf Miring dan Tebal, (3) Penulisan Singkatan dan Akronim, (4) Penulisan Kata atau Gabungan Kata, (5) Penggunaan Afiksasi (Imbuhan), dan (7) Penggunaan Pungtuasi (Tanda Baca). Adapun faktor penyebab kesalahan bahasa, antara lain: (1) Mengopi Surat Sebelumnya, (2) Tidak Mengetahui dan Memahami, (3) Kurang teliti, dan (4) Kurang Peduli terhadap pemakaian bahasa Indonesia
Faktor-Faktor yang Memengaruhi Kesediaan Berinvestasi Saham (Studi Kasus pada Galeri Bursa Efek Indonesia Politeknik Negeri Samarinda dan Universitas Muhammadiyah Kalimantan Timur) Diyah Permana; Sigit Hartoko; Indri Rusdiana Dewi
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.v19i2.552

Abstract

This study aims to determine the effect of financial literacy, financial experience, and overconfidence on the willingness to invest in shares of Samarinda State Polytechnic students and Muhammadiyah University, East Kalimantan. The analytical tool used in this study is multiple linear regression analysis. The results of multiple linear regression, the regression equation is obtained as follows Y = 2.488 + 0.202X1 + 0.184X2 + 0.168 X3 + e namely financial literacy of 0.202, financial experience of 0.184, and overconfidence of 0.168. Research shows that partially the variables of financial literacy and overconfidence both have a positive and significant effect on the willingness to invest in stocks in Samarinda State Polytechnic students and Muhammadiyha University, East Kalimantan, while financial experience has a positive and not significant effect on the willingness to invest in stocks in Samarinda State Polytechnic students. and Muhammadiyha University, East Kalimantan. Simultaneously the variables of financial literacy, financial experience, and overconfidence have a positive and significant effect on the willingness to invest in shares of Samarinda State Polytechnic students and Muhammadiyha University, East Kalimantan. Keywords: financial literacy, financial experience, overconfidence, willingness to invest in stocks
Co-Authors Achmad Rudzali Ayu Arvina Anwar Boby Mutakin Indri Rusdiana Dewi Muhammad Kadafi, SE., M.SA Noktah Tri Marwardika Noor Fachman Tjetje Rahmawati Fitriana Sigit Hartoko Zulfikar Zulfikar