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All Journal At-Taradhi: Jurnal Studi Ekonomi Ikonomika : Jurnal Ekonomi dan Bisnis Islam Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Community Empowerment Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Administrasi Publik dan Pembangunan (JPP) Governors
Yuliani, Rahma
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STRATEGI DINAS PERDAGANGAN DAN PERINDUSTRIAN KOTA BANJARMASIN DALAM PENGEMBANGAN INDUSTRI KECIL MENENGAH Handayani, Novia; Yuliani, Rahma
At-Taradhi Jurnal Studi Ekonomi Vol 10, No 2 (2019)
Publisher : Islamic Economics and Business Faculty of UIN Antasari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18592/at-taradhi.v10i2.3319

Abstract

The Department of Trade and Industry of Banjarmasin City has the authority to carry out the development of small and medium industries which is one of the programs of the Mayor of Banjarmasin in 2016-2021. The number of Small Medium Enterprises in the City of Trade and Industry Office of Banjarmasin City has increased dramatically in 2016 by 25, while in 2017 and 2018 there were 150. However, with this number increasing, the City of Trade and Industry Office of Banjarmasin City has not been able to carry out development strategies to the maximum, so research needs to be done to analyze the implementation strategy at the Department of Trade and Industry of Banjarmasin City. The strategies undertaken by the City of Banjarmasin Trade and Industry Office in developing small and medium industries, namely: facilitation, training, and promotion. The results showed that the position of Banjarmasin City's Office of Trade and Industry in developing small and medium industries is in quadrant I which means the Office of Trade and Industry of Banjarmasin City is in a strong internal position so that it can take advantage of opportunities properly.Dinas Perdagangan dan Perindustrian Kota Banjarmasin memiliki wewenang untuk melaksanakan pengembangan industri kecil menengah yang merupakan salah satu program Walikota Banjarmasin Tahun 2016-2021. Jumlah Industri Kecil Menegah pada Dinas Perdagangan dan Perindustrian Kota Banjarmasin mengalami peningkatan secara drastis pada tahun 2016 sejumlah 25, sedangkan pada tahun 2017 dan 2018 berjumlah 150. Akan tetapi dengan bertambahnya jumlah tersebut, Dinas Perdagangan dan Perindustrian Kota Banjarmasin belum mampu melaksanakan strategi pengembangan dengan maksimal, sehingga perlu dilakukan penelitian untuk menganalisis strategi implementasi pada Dinas Perdagangan dan Perindustrian Kota Banjarmasin. Adapun strategi yang dilakukan oleh Dinas Perdagangan dan Perindustrian Kota Banjarmasin dalam mengembangkan industri kecil menengah, yaitu: fasilitasi, pelatihan, dan promosi. Hasil penelitian menunjukkan bahwa posisi Dinas Perdagangan dan Perindustrian Kota Banjarmasin dalam mengembangkan industri kecil menengah berada pada kuadran I yang berarti Dinas Perdagangan dan Perindustian Kota Banjarmasin dalam posisi internal yang kuat sehingga dapat memanfaatkan peluang dengan baik.
The Social Impact of The Existence of A Palm Oil Company: The Social Impact of The Existence of A Palm Oil Company Yasin, Muhammad; Anwar, Kasyful; Hayat, Atma; Yuliani, Rahma
GOVERNORS Vol. 2 No. 1 (2023): April 2023 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i1.2268

Abstract

This research aims to find out the impact and the level of community social welfare and to determine the relationship between the impact of oil palm land on the community welfare in Kapuas District, Kapuas Regency, Central Kalimantan Province. This research employed qualitative descriptive analysis. The data were analyzed using data triangulation techniques. The findings of this study indicated that, based on observations and interviews conducted with 30 respondents from the community of Anjir Kalampan Village, West Kapuas District, Kapuas Regency, Central Kalimantan, and with the support of other sources, it is known that the establishment of PT. Kapuas Sawit Sejahtera has had a socio-economic impact on the surrounding community. The Socio-Economic Condition is a condition that reflects the economic position of society in its social structure, with an impact that can be structured or unstructured. However, the impact is minor because there is no direct contribution or influence on the village's existing infrastructure/facilities, such as repairing roads, schools, and health centers. This is due to the company's ongoing conflicts and inability to operate normally, as a result of which the company has always suffered losses.
ANALISIS KINERJA DOSEN DALAM RANGKA MENINGKATKAN CAPAIAN INDIKATOR KELUARAN PENELITIAN DAN PENGABDIAN YANG BERHASIL MENDAPAT REKOGNISI INTERNASIONAL ATAU DIMANFAATKAN OLEH MASYARAKAT (STUDI PADA UNIVERSITAS LAMBUNG MANGKURAT) Rahmi, Nizmah; Oktavianor, Tomi; Yuliani, Rahma
Jurnal Administrasi Publik dan Pembanguan Vol 5, No 2 (2023): JULI - DESEMBER 2023
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jpp.v5i2.11430

Abstract

Perguruan Tinggi di Indonesia sebagai lembaga pendidikan pada masa revolusi global saat ini menghadapi berbagai tantangan besar yang perlu direspon dengan bijaksana. Globalisasi ekonomi dan revolusi teknologi informasi merupakan kekuatan besar yang mempengaruhi perguruan tinggi.  Oleh sebab itu perguruan tinggi dituntut untuk terus menunjukkan kualitas terbaik dalam melakukan berbagai hal, terutama pencapaian IKU-PTN. Salah satunya ialah Capaian Keluaran Penelitian dan Pengabdian kepada masyarakat yang mendapat rekognisi internasional atau dimanfaatkan oleh masyarakat. Penelitian ini bertujuan untuk mengetahui sejauh mana Kinerja Dosen dalam Meningkatkan Capaian Indikator Keluaran  Penelitian dan Pengabdian yang berhasil mendapat rekognisi internasional atau dimanfaatkan oleh masyarakat di Universitas Lambung Mangkurat dan faktor-faktor yang mempengaruhinya. Penelitian ini menggunakan pendekatan kualitatif, dengan tipe penelitian adalah deskriptif kualitatif. Teknik pengumpulan data yang digunakan yaitu wawancara, angket dan dokumentasi. Informan kunci dalam penelitian ini meliputi Wakil Rektor Bidang Akademik, Kepala Biro Akademik dan Kemahasiswaan, Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Pusat Pengelolaan Jurnal dan Penerbitan, Sub koordinator Evaluasi Pelaksanaan Program dan Anggaran dan Dosen. Data yang berhasil dikumpulkan selanjutnya akan dianalisis dengan menggunakan teknik analisis tematik. Hasil penelitian menunjukan bahwa capaian jumlah keluaran penelitian dan pengabdian yang berhasil mendapat rekognisi internasional atau dimanfaatkan oleh masyarakat per jumlah dosen pada tahun 2021 mengalami peningkatan dibandingkan tahun 2020. Dalam pelaksanaanya tidak lepas dari faktor pendukung dan penghambat. Meningkatnya kinerja dosen secara signifikan akan meningkatkan kinerja ULM. Hal ini selaras pendapat levinne yang dikutip oleh  Zaharuddin dkk, 2021 yang mengusulkan 3 (tiga) konsep yang bisa digunakan untuk mengukur kinerja birokrasi publik atau organisasi non bisnis, yaitu : Responsivitas, Responsibiltas dan Akuntabilitas
Optimalisasi Pajak dan Retribusi Melalui Pariwisata dan Ekonomi Kreatif di Balangan Sasongko, Dhimas Wahyu; Yuliani, Rahma
Jurnal Akuntansi dan Keuangan Vol 12, No 2 (2024): : September 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i2.16051

Abstract

This research aims to measure the potential for regional taxes and levies through city tourism and the creative economy, analyze the potential and obstacles to the integration of city tourism and the creative economy in Balangan Regency; and measuring how much potential PAD develops from taxes and levies for the development of tourism and the creative economy in Balangan Regency. This research uses a descriptive qualitative method by focusing on the efforts made by Regional Government Organizations as well as the factors that encourage or inhibit the development of taxes and levies to increase the PAD of Balangan Regency. The analysis techniques used by researchers are data analysis before going to the field, data analysis using the Miles and Huberman model, feasibility analysis through Potential and Constraints, and data calculation analysis. The results of this research show that hotel taxes, restaurant taxes and the like, food/catering services taxes increased by 0.06%, 4.54% and 4.94% respectively and the affected levies were business services levies (recreational services, tourism and sports by 100% and use of regional assets by 8.08%) and parking services on the side of public roads by 34.97%. The potential increase in taxes and levies also affects the increase in PAD by 0.408%.
Pengaruh Net Profit Margin, Return On Equity, Return On Asset, dan Current Ratio terhadap Harga Saham Pada Perusahaan Manufaktur Sektor Industri Barang dan Konsumsi Yang Listing di Bursa Efek Indonesia Pada Tahun 2018 - 2021 Rusmana, Haris; Yuliani, Rahma
Jurnal Akuntansi dan Keuangan Vol 12, No 1 (2024): Maret 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i1.12314

Abstract

This research was conducted to prove and analyze (1) the effect of Net Profit Margin on stock prices, (2) The effect of Return On Equity on Stock Prices (3) the effect of Return On Assets on stock prices (4) and the effect of Current Ratio on stock prices. The population in this study are manufacturing companies in the goods and consumption sector which are listed on the Indonesia Stock Exchange from 2018-2021, totaling 111 companies. The sample in this study consisted of 25 companies. The type of data in this study is secondary data obtained by collecting document/copy archival data through the Indonesian Stock Exchange website. This type of research is quantitative research. The analysis technique used in this study was multiple regression analysis using the IBM SPSS Statistics application version 25. The results of this study indicate that the Net Profit Margin, Return On Equity, Return On Assets, Current Ratio has no significant effect on stock prices. The coefficient of determination is 0.127, which means 12.7%, which means that the stock price is affected by 12.7% by Net Profit Margin, Return On Equity, Return On Assets, Current Ratio, while the rest is explained by other variables. This shows that there are variables outside the research that can affect stock prices.
Pengaruh kompetensi aparatur pemerintah, partisipasi masyarakat, Sistem Pengendalian Intern Pemerintah (SPIP) dan gaya kepemimpinan terhadap good governance pada pengelolaan keuangan SKPD Kabupaten Balangan Erliyanti, Erliyanti; Yuliani, Rahma; Hamdani, Hamdani
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.131 KB) | DOI: 10.32670/fairvalue.v4i11.1825

Abstract

The implementation of good governance is very important that there are several variables that have a strong influence on good governance. This study examines the influence of (1) the relationship between government apparatus competence on good governance in financial management of the SKPD Kabupaten Balangan, (2) the relationship between public participation on good governance in financial management of the SKPD Kabupaten Balangan, (3) the relationship between Government Internal Control System (SPIP) on good governance in in financial management of the SKPD Kabupaten Balangan, and (4) the relationship between leadership style on good governance in financial management of the SKPD Kabupaten Balangan  The population in this study were employees in the financial sectore at 41 SKPD in SKPD Kabupaten Balangan and auditor in Kabupaten Balangan, numbering 287 people. While the sample size were 138 persons, including 123 people from three respondents in each SKPD and 15 people from auditor. The sampling technique used was purposive sampling. The method of collection data is based on questionnaire (questionnaire). Data analysis technique used are multiple regression analysis and SPSS version 25.The analysis found that government apparatus competency, community participation, and the government's internal control system (SPIP) have positive effect on good governance in financial management of the SKPD Kabupaten Balangan. Meanwhile, the leadership style has no effect on good governance in in financial management of the SKPD Kabupaten Balangan.
Pengaruh beban kerja, work life balance, kompetensi dan kepuasan kerja terhadap kinerja account representative dengan dukungan sosial sebagai variabel moderating Hidhayati, Annisa Tri; Hayat, Atma; Yuliani, Rahma
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 12 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study focuses on the objective to analyze whether workload, work-life balance, competence and job satisfaction can affect the performance of Account Representatives moderated by social support. Quantitative research is used as an approach in this study. The population used as the object of research is all ARs who work at KPP Pratama Banjarmasin, KPP Pratama Tanjung and KPP Madya Banjarmasin. The sample was selected using purposive sampling method and obtained 67 samples and observation data based on certain criteria. The analytical tool used is PLS-SEM (Partial Least Square Structural Equation Modeling) with the Two-Stage Approach method. The results of this study indicate that workload, work-life balance affect the performance of Account Representatives. While competence and job satisfaction have no effect on Account Representative performance. Social support cannot moderate the influence between workload, work-life balance, competence and job satisfaction on Account Representative performance.
Pengaruh karakteristik eksekutif, profitabilitas, dar dan capital intensity terhadap agresivitas pajak Fahmi, Syarif; Yuliani, Rahma; Adriani, Ade
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 12 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kalimantan province is an area rich in coal deposits. That reason has made many coal companies in Kalimantan. However, the number of companies differs from the tax revenue the Regional Office of the DJP of Central and South Kalimantan receives in the coal mining sector. This research was conducted to look at the effect of tax aggressiveness on coal mining sector taxpayers in the South and Central Kalimantan DGT Regional Office. The data used in this study is secondary data, where the data was obtained from the DGT Regional Offices in South Kalimantan and Central Kalimantan. The sample of this research is 71 Taxpayers in the Coal Mining Sector of the DGT Regional Office of South, and Central Kalimantan selected using predetermined criteria. Test results on research show that executive characteristics and profitability significantly influence tax aggressiveness. In contrast, DAR and capital intensity partially have no significant effect on the tax aggressiveness of coal mining sector taxpayers in the working areas of the DGT regional offices in South Kalimantan and Central Kalimantan.
PENGARUH PENGUNGKAPAN CSR, KEBIJAKAN DIVIDEN, KEPEMILIKAN INSTITUSIONAL, LEVERAGE, PROFITABILITAS, DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN Indilla, Faizah Ikramina; Yuliani, Rahma
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.456

Abstract

The objective of this study is to investigate the effects of corporate social responsibility (CSR) disclosure, dividend policy, institutional ownership, leverage, profitability, and tax avoidance on firm value. The intention is to comprehend how these elements affect firm value amidst the dynamic market challenges, thereby providing insights to stakeholders. The research population consisted of consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange during 2021-2022, with sample collected through purposive sampling, resulting in 21 companies and yielding 42 sample units. The analytical methodology employed multiple linear regression supported by SPSS 29. The research findings highlight that dividend policy and profitability have an effect on firm value, consistent with signalling theory. However, CSR disclosure, institutional ownership, leverage, and tax avoidance do not affect firm value
Marketing assistance for instant herbal drink products in the KBU Sehat home industry group, Banjar Regency Isnaini, Isnaini; Asnawati, Asnawati; Yuliani, Rahma
Community Empowerment Vol 10 No 6 (2025)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.12889

Abstract

The PKK (Family Welfare Movement) mothers of KBU Village have been producing an instant herbal drink named "WIRAS" herbal medicine. For over six months of production, the sales volume has remained relatively low, with a monthly turnover of approximately IDR 375,000. This low sales turnover is primarily due to marketing and sales being conducted only on a local scale. Furthermore, the produced items lack home industry permits (P-IRT), which causes them to be considered illegal for sale. This activity aims to provide assistance in obtaining permits and improving managerial systems related to marketing, enabling wider product distribution both offline (direct sales) and online (digital marketing). The methods employed include assisting with business permit applications, marketing training, and guidance in creating social media and marketplace accounts. The outcomes of this activity are the issuance of P-IRT for the products and an increase in monthly turnover from IDR 375,000 to IDR 1,815,000.
Co-Authors Ade Adriani Annisa Tri Hidhayati Anwar, Kasyful Asnawati Asnawati Atma Hayat Erliyanti, Erliyanti Fahmi, Syarif Fong, Michelle Hamdani Hamdani Indilla, Faizah Ikramina Isnaini Isnaini Muhammad Yasin Oktavianor, Tomi Rahmi, Nizmah ROHANA FARIDAH Rusmana, Haris Sasongko, Dhimas Wahyu Siti Zubaidah Sukarni Sukarni ZAKI MUBARAK