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Henri Prasetyo
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eksos.polnep@gmail.com
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Jalan Jenderal Ahmad Yani, Pontianak, Kalimantan Barat, 78124, Indonesia
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Eksos
Published by Politeknik Negeri Pontianak
ISSN : 16939093     EISSN : 27218953     DOI : https://doi.org/10.31573/eksos.v16i2.169
Core Subject : Religion, Economy, Education, Social,
Religion Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences
Jurnal Eksos (Jurnal Ekonomi dan Sosial) memuat intisari dari hasil-hasil penelitian tentang permasalahan seputar bidang ekonomi dan sosial yang dapat bermanfaat bagi akademisi, praktisi, pemerintah, ataupun masyarakat. Hasil penelitian dari Japri berfokuskan pada berbagai tema, topik, dan aspek ekonomi dan sosial, termasuk (tetapi tidak membatasi) pada topik-topik berikut ini: 1. Ekonomi Mikro 2. Ekonomi Makro 3. Ekonomi Perilaku 4. Ekonomi Pembangunan 5. Manajemen Sumber Daya Manusia 6. Manajemen Keuangan 7. Manajemen Pemasaran 8. Kewirausahaan 9. Akuntansi Keuangan 10. Akuntansi Manajemen 11. Akuntansi Perilaku 12. Perpajakan 13. Perbankan 14. Sosial Ekonomi 15. Sosial dan Kelembagaan 16. Sosial Politik 17. Kebudayaan 18. Kebijakan Publik
Arjuna Subject : Umum - Umum
Articles 6 Documents
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Search results for , issue "Vol 18 No 2 (2022): Eksos" : 6 Documents clear
Analisis Faktor Penyebab Ketidaktercapaian Target Kredit Usaha Rakyat di Bank Tabungan Negara Cabang Magelang Denise Sekarsari Suyatno; Utpala Rani; Kartika Pradana Suryatimur
Eksos Vol 18 No 2 (2022): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v18i2.444

Abstract

KUR is a program that is in great demand by the community, especially those who have entrepreneurs. Bank BTN Magelang branch has a KUR program but for the last 3 years it has not been able to achieve the target set. The purpose of this study was to identify the factors that caused the non-achievement of targets in the People's Business Credit (KUR) program at the Magelang branch of BTN. This research method is descriptive qualitative, using primary data obtained directly from interviews with related field implementers and indirectly through related document reports. The results of the research conducted indicate that the business process of the People's Business Credit (KUR) program at the Magelang branch of bank BTN goes through several interrelated stages, namely marketing, surveys or OTS (On-The Spot), credit analysis and proposals, documentation and administration, contracts. and disbursement, monitoring, and evaluation. In the program, there are several factors that caused the target not to be achieved, including the lack of competent human resources for implementing the KUR program system, non-optimization of the KUR program system, and unqualified customers causing delays in the KUR process.
Analisis Pembiayaan Murabahah pada Anggota KSPPS Karisma Kantor Cabang Grabag Umi Hidayati; Chaidir Iswanaji; Ari Nurul Fatimah
Eksos Vol 18 No 2 (2022): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v18i2.449

Abstract

Murabahah financing is a sale and purchase agreement of goods at a price higher than the agreed cost between the seller and the buyer. The murabahah contract is very much in demand by the public, especially financing trading activities and managing the business activities of members. This search aims to find out how murabahah financing is carried out by KSPPS KARISMA Grabag Branch Office. This study discusses the implementation of murabahah contracts, procedures and implementation of murabahah contracts for members at KSPPS KARISMA Grabag Branch Office, as well as the suitability of the application of murabahah contracts with sharia principles. This research method is descriptive qualitative, by conducting interviews, observations and by collecting primary data and secondary data. The results of the study that have been carried out by the author show that the analysis of the financing of the murabahah contract is in line with the principles syariah. There is evidence that the financing did not find anything contrary to Islamic teachings. For example, terms that contain elements of maisyir, gharar, haram, and usury.
Analisis Peran Account Officer dalam Penyelesaian Pembiayaan Murabahah Bermasalah di Era Pandemi Covid-19 (Studi Kasus KSPPS Karisma Cabang Magelang) Shinta Wahyu Ningrum; Hadi Sasana; Ayunda Putri Nilasari
Eksos Vol 18 No 2 (2022): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v18i2.450

Abstract

This research was conducted by highlighting the problems regarding the role of the account officers in solving problematic Murabahah financing in the era of the Covid-19 pandemic at KSPPS Karisma Magelang Branch. The research method used is qualitative with a descriptive approach so as to produce descriptive data in the form of written or spoken words, words, pictures, and numbers book. The sources of data obtained are primary data and secondary data. The data analysis technique used is the interview method, the observation method, and the documentation method. The results of this study indicate that from research conducted by the author at KSPPS Karisma Magelang Branch about the role of the account officer used in the settlement of problematic Murabahah financing are the factors that affect the quality financing such as such as member character, member financial analysis, capital structure, production capability, business cycle, guarantee, monitoring, and coaching.
Analisis Pengaruh Kualitas Pelayanan Publik terhadap Kepuasan Masyarakat Sulaiman Sulaiman; Sunarsih Sunarsih; Desvira Zain
Eksos Vol 18 No 2 (2022): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v18i2.461

Abstract

In accordance with Pontianak Mayor Regulation Number 20.1 of 2021, the Technical Implementation Unit of the Pontianak City Center for Science, Technology and Language has the main task of assisting the Head of the Service in carrying out certain operational activities and/or technical support activities in the fields of Science, Technology and Language. Has the function of carrying out activities according to the scope of its technical work, implementing the services of the Center for Science, Technology and Language according to the scope of its duties, reporting on the implementation of activities according to the scope of its technical work; and carrying out other tasks assigned by the Head of Service. In this study, there are 2 objectives, 1) To determine the effect of the quality of English course services on people's satisfaction at the UPT Center for Science, Technology and Language of Pontianak City. 2) Knowing the sub-variables of the quality of English course services that have a dominant influence on community satisfaction at the UPT Center for Science, Technology and Languages of Pontianak City. The results achieved in this study, 1) The effect of service quality on community satisfaction in the service of the English language course at the UPT Center for Science, Technology and Language of Pontianak City. Service Quality variable partially has a positive and significant effect on Community Satisfaction 2) Service quality subvariable which has a dominant influence on community satisfaction in English Course Services at UPT Center for Science, Technology and Language Pontianak City is Punctuality.
Pengaruh Literasi Keuangan, Motivasi, dan Percaya Diri terhadap Keputusan Investasi bagi Mahasiswa Amalia Nur Chasanah; Masitha Fahmi Wardani; Marlyen Honestya Safeta
Eksos Vol 18 No 2 (2022): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v18i2.493

Abstract

Communities allocate the money they have into consumption, savings and investment. Investment is one way of allocating finances for future profits. Making this investment is a way for someone to learn independently in allocating their finances. Investment decisions are influenced by various factors. This research will look at the effect of financial literacy, motivation and self confidence on investment decisions in college students. The sampling criteria is university student in Semarang and have investment in the form of savings, gold or something else. The number of respondents studied was 109 students. Data processing using SEM PLS. The results obtained are financial literacy and self confidence have a positive and significant effect, but the motivational variable has no significant effect.
Pengendalian Internal pada Pondok Pesantren Al I’tishom Kubu Raya Dewa Ruci; Dini Lestary
Eksos Vol 18 No 2 (2022): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v18i2.510

Abstract

Islamic boarding school is a non-profit organization. Internal control over financial reporting in religious entities, especially Islamic boarding schools, is rarely a special concern in practice and scientific studies. In making financial reports, trust is needed to separate organizational interests and personal interests, this is to avoid conflicts of personal interest in taking advantage of the organization. The researcher wants to dig deeper into the concept of amanah, and Islamic boarding school administrators account for Islamic boarding schools' finances, not only to the people but also to know the understanding of accountability to Allah as God. Islamic boarding schools on financial management. This research method is qualitative followed by an interpretive paradigm that provides guidelines for choosing the right research methodology, namely case studies. the method of collecting and analyzing the research data is by observation, interviews, and document analysis. The results of this study are that the Al I'tishom Kubu Raya Islamic Boarding School is in accordance with the internal control structure which consists of 5 (five) components namely Control Environment, Risk Assessment, Control Activities, Information and Communication, and Supervision, at this time it has been fulfilled even though it is not overall. Likewise, the financial reports of the Al I'tishom Kubu Raya Islamic Boarding School at this time do not compile financial reports independently, but are only tasked with reporting all forms of transactions that occur at the Islamic boarding school to the financial sector. Islamic boarding school financial records are made by the assistant treasurer by keeping simple bookkeeping accompanied by proof of transactions. The existence of valid evidence and records is also a manifestation of the mandate and internal control that is applied to the Al I'tishom Kubu Raya Islamic Boarding School.

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