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All Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Eksis Jurnal Eksis
Marwanto Marwanto
Politeknik Negeri Samarinda
Humanities Economics, Econometrics & Finance Environmental Science Social Sciences Other

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PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP MANAJEMEN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2017-2019) Sailawati Sailawati; Marwanto Marwanto; Febrianti Febrianti
Jurnal Eksis Vol 17, No 2 (2021): Vol 17 No. 2 Oktober 2021
Publisher : Politeknik Negeri Samarinda

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Abstract

This study aims to determine the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on Tax Management. The analytical method used is multiple linear regression analysis. The sample of this research is the annual report of 20 companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The result of this study indicates that the Board of Commissioners and Audit Committe have a significant effect on Tax Management. Simultaneously the GCG and CSR have a significant effect on Tax Management. Then, the Compensation, CSR and the Precentage of Independent Commissioners do not have a significant effect on Tax Management. The limitation in this study is that the company’s annual report data is incomplete and only based on Cash Effective Tax Rate (CETR) to measure the company’s effective tax rate. Keywords: Cash Effective Tax Rate, Good Corporate Governance, Corporate Social Responsibility.
ANALISIS PERENCANAAN LABA PADA HOTEL MANAU SAMARINDA TAHUN 2020 Marwanto Marwanto; Farindika Metandi; Liani Sintya Dewi
Jurnal Eksis Vol 17, No 1 (2021): Vol 17 No. 1 April 2021
Publisher : Politeknik Negeri Samarinda

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Abstract

The problem of this research is how to plan the profit by using analysis the profit planning of Manau Hotel Samarinda. This research uses least square method and the help of Microsoft Excel 2007 program for separating semi variable cost to be fixed cost and variable cost. The tool analyze used is by using Break Even Point method and Margin Of Safety. The result of this research are minimum sales to get profit target in 2020 is Rp 1.345.072.933  and by analyze the cost, volume and profit to produce useful information for management to plan the profit of room sales. Keywords : Profit Planning, Break Even Point, Margin Of Safety.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENINGKATAN LABA PERUSAHAAN DI SAMARINDA Rifadin Noor; Marwanto Marwanto; Besti Wahyu
Jurnal Eksis Vol 15, No 1 (2019)
Publisher : Politeknik Negeri Samarinda

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The research aims to analyse and prove the partial influence and simultaneous influence of transparancy, accountability, responsibility, indepen-dency, fairness.The research method uses a survey method, there are 30 respondents. Data collection using poll. The collected Data was analyzed using classical assumption test techniques, research hypothesis testing using multiple regression analyses with IBM SPSS Statistics 25 for Windows. The results of this study show that partial transparency has a positive and insignificant effect on the increase in profit, accountability positively and insignificant effect on increased profit, negative responsibility and insignificant to profit, independency positively and insignificant influence on profit, fairness positively and insignificant influence on profit. The simultaneous Good Corporate Governance jointly affects the increase of profit. Keywords: Good Corporate Governance, Transparancy, Accountability, Responsibility, Independency, Fairness, Profitabi.
EVALUASI PROSES BELAJAR MAHASISWA DALAM AKUNTANSI BIAYA DENGAN STRATEGI PENINJAUAN KEMBALI “HOLLY-WOOD SQUARES” Marwanto Marwanto; Lewi Patabang
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 2 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (325.128 KB) | DOI: 10.30871/jama.v1i2.496

Abstract

The research conducted by Marwanto and Patabang, Lewi was aimed to examine the judicial review strategy “Hollywood Square” application in the process of both the cost classification and cost accounting system in odd semester 2016/2017. Data obtained was from the participation of the semester III students of Accounting Department Samarinda State Polytechnic. The result showed that the students’ learning performance increased in every cycle. The pre-test results was 0% of minimum score 71 but pst-test result was 75.53%. The observation result about the lecturer skill in managing the learning with the Judicial Review Strategy “Hollywood Square” with range 1 -4 showed Good Score with the average cycle I and cycle II as much as 3.5. Moreover, the student interest, the activity as well as the teamwork in the learning process with range 1-4 was Good (3.58). The score was the average of all observed aspects in these two cycle. Keywords: evaluation, comprehension, Hollywood Square
Pengaruh Persepsi Kemudahan, Manfaat, Kepercayaan, dan Promosi terhadap Minat Masyarakat Kota Samarinda Menggunakan Layanan Online pada Pelanggan Ojek Sudarlan Sudarlan; Marwanto Marwanto; Imeldianti Krisma
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.v18i1.302

Abstract

This research uses quantitative methods. Data collection techniques in this study using questionnaires, observation, and library techniques. The sample in this study were 160 respondents. Data analysis techniques that will be used in this study are Validity Test, Reliability Test, Classical Assumption Test, Normality Test, Multicollinearity Test, Heteroscedasticity Test, Multiple Linear Regression Test, t Test, f Test, Correlation Coefficient, Coefficient of Determination, and using IBM Software SPSS Version 19. The results of this study partially the perceived convenience variable, have a significant effect on the interest of the people of Samarinda City using online motorcycle taxi services, seen from Tcount > Ttable (2,974 > 1.975) and the sig value of 0.003 < 0.05, partially the perception variable the benefits have no significant effect on the interest of the people of Samarinda City using online motorcycle taxi services, seen from Tcount < Ttable (-1,361 < 1.975) and the sig value of 0.175 > 0.05, partially trust variable, has a significant effect on people's interest in using online motorcycle taxi services, seen from Tcount > Ttable (3,331 > 1.975) and the sig value of 0.001 < 0.05, partial promotion variables have a significant effect on the interest of the people of Samarinda City using online motorcycle taxi services, seen from Tcount > Ttable (3.885 > 1.975) and a sig value of 0.000 < 0.05, simultaneously the variables of perceived convenience, perceived benefits, trust, and promotion have an effect on the interest of the people of Samarinda City using online motorcycle taxi services, as seen from Fcount > Ftable (20,484 > 2.43) and the sig value of 0.000 <0.05.
Pengaruh Kurs dan Suku Bunga Bank Indonesia terhadap Dana Pihak Ketiga di Bankaltimtara Periode 2016-2018 Khairil Akbar; Marwanto Marwanto; Reselia Situmorang
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.v18i2.311

Abstract

This research aims to determine the variables that affect the third party funds during the period of January 2016 to December 2018. The analysis of the research included the multiple regression analysis, descriptive analysis test, classical assumption test, and also the hypothesis testing. The rest results partially show that exchange rate (0,002) had a positive and significant effect on third party funds and BI Rate (0,073) had a positive and no significant effect. While the exchange rate and BI rate (8,590) had a positive and significant effect on the third party funds Regional Banking of East Kalimantan and North Kalimantan or Bankaltimtara.
Co-Authors Besti Wahyu Farindika Metandi Febrianti Febrianti Imeldianti Krisma Khairil Akbar Lewi Patabang Liani Sintya Dewi Reselia Situmorang Rifadin Noor Sailawati Sailawati Sudarlan Sudarlan