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Penerapan Sistem Akuntansi Dasar pada Usaha Kecil Menengah di kota Banjarmasin Ernawati, Sri; Asyikin, Jumirin; Sari, Octavia
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 6 No. 2 (2016): September 2016
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

The following research was conducted to gain an overview of the application of accounting systems in small and medium enterprises engaged in trading business built Jakarta Cooperative Micro Small and Medium Enterprises in Banjarmasin. The research uses descriptive method with a sample of 60 respondents. With the scale of cumulative or Guttman scale is known that the application of accounting systems in small and medium enterprises engaged in trading business built offices Cooperative Banjarmasin city is on a scale of 0,064 or are on the no association or low association (weak association) which shows that the application of the accounting system base on small and medium enterprises in the field of trade business Banjarmasin city is still relatively low. Guidance and cooperation of the parties involved, especially the service cooperatives, small and medium micro Banjarmasin city, is expected to continue to provide guidance and more intensive training with regard to the application of the accounting system to a group of small and medium enterprises in general, especially for small and medium enterprises engaged in the trading business in the city of Banjarmasin.

PENGARUH DESENTRALISASI TERHADAP HUBUNGAN ANTARA PARTISIPASI DALAM PENYUSUNAN ANGGARAN DAN KINERJA DINAS (Studi Kasus Pada Pemerintahan Kota Banjarbaru) Jumirin Asyikin
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 4 (2005)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

UU Number 22 and 25, 1999 about local government and financial balancing between central and local government, concerning about, the rule of decentralization and autonomy in making local budget for revenues and expenditure. Budgeting process is considered very important and concerned many different parties. Not only top managers but olso lower and middle manager play a vital role in making and evaluating some alternatives plan of the budgetr objectives. Budgeting always been used as the indicator of manager’s performance (Kren, 1992). Miah and Mia (1996), stated the empowerment and responsibility given from top to lower management level will biring about more cosequnecies of responsibility from lower manager toward the implementation of the decision that has been made. This research analysis the interaction and decentralization and the influence of participation in budgeting abd decentralization toward the performance of Dinas Pemerintah Kota Banjarbaru. The sample taken for this research is Dinas Pemerintah Kota Banjarbaru .Analysis unit used in this research are the chairman of government officer (kepala bagian), the chairman of division officer (kepala bagian) and the charmain of field officer (kepala bidang). From 56 questionaires that that have been sent, there 47 respondents have fullfillied, buat only 42 questionaires that are accepted and considered reliable to be analyzed in this research.Using simple in this research emprically this research result shows that participation in budgeting and decentralization signicantly influence the partisipation in budgeting and decentralization positive interaction between them. Meanwhile using multiple regression, empirically the research result shows that budgeting and decentralization variables all together signicantly do not influence the performance of the governmental bureaus (Dinas Pemerintah Kota Banjarmasin).

ANALISIS PENGARUH PENGAWASAN FUNGSIONAL, AKUNTABILITAS PUBLIK, TRANSPARANSI DAN PENINGKATAN PELAYANAN PUBLIK TERHADAP KINERJA PEMERINTAH DAERAH Jumirin Asyikin; Ismiati
Jurnal Kajian Akuntansi dan Auditing Vol. 16 No. 2 (2021): Oktober 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

This study aims to empirically test the functional supervision, public accountability, transparency and improvement of public services that affect the dependent variable of local government performance at the PUPR Office of Batola Regency, either partially or simultaneously. The design in this study is a quantitative comparative causal research. The population in this study were all employees at the PUPR Office of Batola Regency using purposive sampling method. Data collection techniques used through questionnaires. Testing the research hypothesis using multiple regression analysis. The results of this study indicate that partially functional supervision has a positive and significant effect on local government performance. For public accountability does not affect the performance of local governments with a negative direction of influence. Transparency also has no effect on local government performance and has a positive direction of influence. And to improve public services has a positive and significant effect on the performance of local governments. Keywords: functional supervision, public accountability, transparency, improvement of public services and local government performance

PELATIHAN STRATEGI PEMASARAN PELAKU USAHA KECIL KELOMPOK PENGRAJIN SASIRANGAN KABUPATEN HULU SUNGAI SELATAN - KALIMANTAN SELATAN Sri Ernawati; Gemi Ruwanti; Norbaiti Norbaiti; Jumirin Asyikin; Rizky Nastiti; Hardi Sayyidul Anwar; Jamiati Jamiati
Bakti Banua : Jurnal Pengabdian Kepada Masyarakat Vol 3, No 1 (2022): BAKTI BANUA : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin

Kegiatan pengabdian ini dilaksanakan untuk mengedukasi dalam bentuk pelatihan kepada usaha kecil Pengrajin Sasirangan yang ada di Desa Limpasu Kecamatan Limpasu Kabaputen Hulu Sungai Tengah, Kalimantan Selatan. Kegiatan ini bertujuan untuk memberikan pengetahuan kepada peserta sehingga memudahkan mereka untuk memahami kebutuhan dan keinginan konsumen. Adapun tujuan umum yang dicapai adalah peningkatan pengetahuan dan pemahaman akan marketing mix yang dapat dikembangkan dan mampu melayani konsumen melalui proses manajemen marketing yang baik. Selama kegiatan pengabdian berlangsung, pelaku usaha kecil pengrajin sasirangan menunjukkan antusiasmi dalam mengembangkan bisnis kerajian tangan yang telah mereka praktekkan. Selain itu, mereka mendapatkan pemahaman akan proses marketing mix dan bagaimana memuaskan konsumen dengan memenuhi kebutuhan dan keinginan mereka.

Penerapan Sistem Akuntansi Dasar pada Usaha Kecil Menengah di kota Banjarmasin Sri Ernawati; Jumirin Asyikin; Octavia Sari
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 6 No. 2 (2016): September 2016
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v6i2.104

The following research was conducted to gain an overview of the application of accounting systems in small and medium enterprises engaged in trading business built Jakarta Cooperative Micro Small and Medium Enterprises in Banjarmasin. The research uses descriptive method with a sample of 60 respondents. With the scale of cumulative or Guttman scale is known that the application of accounting systems in small and medium enterprises engaged in trading business built offices Cooperative Banjarmasin city is on a scale of 0,064 or are on the no association or low association (weak association) which shows that the application of the accounting system base on small and medium enterprises in the field of trade business Banjarmasin city is still relatively low. Guidance and cooperation of the parties involved, especially the service cooperatives, small and medium micro Banjarmasin city, is expected to continue to provide guidance and more intensive training with regard to the application of the accounting system to a group of small and medium enterprises in general, especially for small and medium enterprises engaged in the trading business in the city of Banjarmasin.

Pengaruh Financial Distress, Ukuran Perusahaan, dan Leverage Terhadap Manajemen Laba dengan Kepemilikan Manajerial Sebagai Variabel Moderasi pada Perusahaan Sektor Ritel yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023 Puspita, Eka; Ruwanti, Gemi; Asyikin, Jumirin; Boedi, Soelistijono
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 9 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v2i9.1780

This study aims to examine the effect of financial distress, firm size, and leverage on earnings management with managerial ownership as a moderating variable in retail companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The research employs a quantitative approach using secondary data from annual reports and financial statements, with samples selected through purposive sampling, resulting in 57 observations from 43 companies. Data were analyzed using multiple linear regression and moderated regression analysis (MRA) with SPSS 25. The findings reveal that financial distress and leverage have no significant effect on earnings management, while firm size shows a significant positive influence on earnings management. Furthermore, managerial ownership does not moderate the relationship between financial distress, firm size, and leverage with earnings management. These results indicate that firm size plays a dominant role in driving earnings management practices, while relatively small managerial ownership has not been sufficient to act as an effective control mechanism. Therefore, companies are advised to maintain transparency in financial reporting, and investors are encouraged to consider firm size and ownership structure when assessing earnings quality.

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