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All Journal JURNAL MAHKAMAH Syntax Literate: Jurnal Ilmiah Indonesia ECOPLAN : JOURNAL OF ECONOMICS AND DEVELOPMENT STUDIES Community Engagement and Emergence Journal (CEEJ) Jurnal Syntax Transformation JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Jurnal Pengabdian Kepada Masyarakat International Journal of Science and Society (IJSOC) JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JIEP: Jurnal Ilmu Ekonomi dan Pembangunan
Saipudin
Universitas Lambung Mangkurat
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PERHITUNGAN, PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 ATAS GAJI PEGAWAI TETAP PADA KANTOR PELAYANAN KEKAYAAN NEGARA DAN LELANG BANJARMASIN mursyidah; Saipudin; Norlena
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 6 No. 1 (2025)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jrup.v6i1.103

Abstract

Implementation of Article 21 Income Tax on permanent employees’ salaries at KPKNL Banjarmasin, focusing on the use of the Average Effective Rate introduced in 2024. The research employed a qualitative and quantitative descriptive approach by reviewing payroll data, tax documentation, and interviews with relevant personnel. Findings reveal that TER simplifies monthly tax calculations, although a year-end adjustment using progressive rates may result in differences. Furthermore, the comparison between the office’s automated system and manual TER calculations showed slight discrepancies. Tax remittance is carried out via the SPM-LS mechanism, while reporting is submitted through the e-Bupot Government platform. Overall, tax compliance at KPKNL Banjarmasin aligns with current regulations, with minor technical aspects that could be further improved.
Evaluating the Impact of BAZNAS's “Lumbung Pangan” Program on Farmer Welfare: A Case Study in Barito Kuala Using the CIBEST Approach Maulida, Sri; Lestari, Haifa; Saleh, Muhammad; Saipudin; Rakhmatullah, Akhsanul
International Journal of Science and Society Vol 6 No 4 (2024): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v6i4.1346

Abstract

This study evaluates the impact of the 'Lumbung Pangan' program by BAZNAS on the welfare of 56 zakat-receiving farmers in Barito Kuala, South Kalimantan. The program provided agricultural guidance and training on organic fertilizer production, aiming to increase rice productivity and shift to organic farming practices. Using the CIBEST approach, we assessed changes in the material and spiritual welfare of farmers after program implementation in August. Results show that 24 farmers achieved Quadrant I (welfare), 28 fell into Quadrant III (materially poor), and only 1 remained in Quadrant IV (totally poor), with no farmers in Quadrant II (spiritually poor). These findings highlight the potential of zakat-based initiatives to enhance agricultural productivity and quality of life in rural communities.
ANALISIS PROSEDUR PENGAJUAN UPAYA HUKUM BANDING WAJIB PAJAK KE PENGADILAN PAJAK DI FIRMA HLP CONSULTANT BANJARMASIN Afritriani, Mega; Saipudin; Mellani Yuliastina
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 3 No. 2 (2022)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jrup.v3i2.49

Abstract

This research analyzes the Procedure for Submitting Taxpayer Appeals to the Tax Court at the HLP Consultant Banjarmasin Firm. So that taxpayers know that we can file an appeal if the taxpayer is overpaid in paying taxes, in order to understand the systematics of resolving tax disputes in the judicial mechanism in Indonesia, and the purpose of this research is to review and examine the causality of the Tax Court and the Supreme Court in Judicial Power.
Analisis Volume Usaha Koperasi dan Omzet Usaha Mikro Kecil dan Menengah terhadap Pengangguran Melalui Produk Domestik Regional Bruto Se-Kalimantan Selatan Khan, Mutiara; Saipudin, Saipudin; Muzdalifah, Muzdalifah
Ecoplan Vol 7 No 1 (2024)
Publisher : Jurusan Ilmu Ekonomi dan Studi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Lambung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/ecoplan.v7i1.701

Abstract

The general condition of the Open Unemployment Rate in South Kalimantan during 2018-2022 shows relatively increasing findings, especially during the COVID-19 pandemic. The volume of cooperative business and MSME turnover is one of the means that can be used to reduce it through GRDP as a forum that reflects regional economic conditions. This paper aims to make a deeper identification related to the direct and indirect relationship of cooperative business volume and MSME turnover to the open unemployment rate through GRDP in South Kalimantan Province Districts / Cities in 2018-2022. The data used in this study are secondary data collected through documentation methods and processed using quantitative methods with regression panel data to determine the direct influence between variables both simultaneously and partially and with path analysis using the Sobel test to determine the indirect influence between independent variables, namely the volume of cooperative businesses and MSME turnover on the dependent variable, namely the unemployment rate open through the intervening variable is. GRDP. The results of this study show a direct influence of the volume of cooperative businesses, MSME turnover, and GRDP on the open unemployment rate simultaneously. Only partially does MSME turnover significantly affect the open unemployment rate. Meanwhile, the volume of cooperative businesses and MSME turnover directly and partially affect GRDP. There is no indirect influence (through GRDP) on the volume of cooperative businesses or MSME turnover and the open unemployment rate in South Kalimantan Province.
Analisis Penerimaan Pajak Reklame Terhadap Pendapatan Asli Daerah dan Produk Domestik Regional Bruto di Kota Banjarmasin Tahun 2016-2020 Kusuma, Nadia; Saipudin, Saipudin
JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Vol. 7 No. 1 (2024)
Publisher : PPJP ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jiep.v7i1.20

Abstract

This study aimed to determine the contribution of advertisement tax, the effectiveness of advertisement tax on local revenue, and the elasticity of advertisement tax on the PDRB of Banjarmasin City in 2016-2020. This study uses a quantitative descriptive research method. It was using secondary data sourced from BPKPAD and the Central Statistic Agency. The results of this study indicate that during the 2016-2020 period, the average contribution of Banjarmasin City advertisement tax revenue to regional income was still low, namely 1.32%. Meanwhile, during the 2016-2020 period, the effectiveness of advertisement tax revenue for the City of Banjarmasin was considered very high with an average of 82.67%. For the 2016-2020 time period, the average advertising tax revenue elasticity for GRDP has an average of -0.28%, so it is inelastic. That is, every 1% change in GRDP, can reduce the realization of advertisement tax by -0.28%.
Analisis Pendapatan Asli Daerah Pada Kabupaten/Kota di Provinsi Kalimantan Selatan Tahun 2016-2021 Mahmudin, Mahmudin; Saipudin, Saipudin
JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Vol. 8 No. 2 (2025)
Publisher : PPJP ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jiep.v8i2.209

Abstract

This study aims to analyze the Original Local Government Revenue in South Kalimantan during the 2016-2021. The data used in this study is quantitative data. The research method used was data panel regression analysis in South Kalimantan Province. The results of this research analysis show that all independent variables simultaneously and partially have a positive and significant effect on the Original Local Government Revenue variable. and this study also shows the largest contribution of each region in increasing Original Local Government Revenue based on independent variables in this study.
ANALISIS MEKANISME KOMPENSASI PAJAK PERTAMBAHAN NILAI PADA PT. SAUDARA SUKSES SEJAHTERA Kevin Adrian Maulana; Saipudin; M. Yasin
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 6 No. 2 (2025)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jrup.v6i2.112

Abstract

This study aims to analyze the implementation of the Value Added Tax (VAT) compensation mechanism at PT. Saudara Sukses Sejahtera. The research adopts an applied method, utilizing both qualitative and quantitative data. Empirical evidence was collected through direct observation, interviews with company personnel, and documentation review, including tax invoices and VAT Periodic Tax Returns from Juni to September 2024. The data analysis focused on the calculation procedures, reporting processes, and the alignment of the applied compensation method with existing tax regulations. The finding reveal that the company correctly executed the VAT compensation by reallocating the August overpayment to the September tax period, effectively reducing the tax burden in that month. Although the procedures followed were in compliance with current regulations, a technical limitation was identified the company still uses the e-Faktur system, while the Directorate General of Taxes has transitioned to the Coretax platform. This research offers platform. This research offers practical insights that may serve as a useful reference for other businesses seeking to implement VAT compensation mechanisms accurately and in accordance with applicable tax law
Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan terhadap Pertumbuhan Ekonomi Melalui Pengeluaran Pemerintah di Kalimantan Selatan Rangga Gotama Mastomo; Saipudin; Yunita Sopiana; Anshar Nur; Noor Rahmini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i3.6468

Abstract

This study aims to examine the influence of Local Own-Source Revenue and Intergovernmental Fiscal Transfers on Economic Growth through Government Expenditure in South Kalimantan Province from 2014 to 2022. Employing a quantitative approach with descriptive and associative analysis, the research utilizes path analysis techniques within the PLS-SEM method, using SmartPLS 3 software. The findings reveal that Local Own-Source Revenue significantly and positively impacts Economic Growth, indicating that increases in Local Own-Source Revenue stimulate economic growth in South Kalimantan. Similarly, Intergovernmental Fiscal Transfers also significantly and positively affect Economic Growth, underscoring their crucial role in supporting the regional economy. However, an intriguing outcome of this study is the significant negative impact of Government Expenditure on Economic Growth. This suggests that while government spending increases, if not allocated efficiently, it can actually impede economic growth. Furthermore, the study indicates that Local Own-Source Revenue and Intergovernmental Fiscal Transfers allocated through Government Expenditure have a significantly negative indirect effect on Economic Growth. This means that although Local Own-Source Revenue and Intergovernmental Fiscal Transfers enhance the fiscal capacity of local governments, the effectiveness of government spending is the primary determinant of their impact on economic growth.
Strategi Pengembangan Pasar Terapung Lok Baintan Terhadap Pencapaian Desa Mandiri di Kawasan Pasar Terapung Lok Baintan Kabupaten Banjar Kalimantan Selatan Nooryani Oktavia; Noor Rahmini; Saipudin Saipudin; Syahrial Shaddiq
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 1 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i1.11378

Abstract

Pasar Terapung Lok Baintan memiliki posisi strategis sebagai destinasi wisata budaya sungai yang berpotensi mendorong pencapaian desa mandiri, namun pengelolaannya belum sepenuhnya integratif terhadap dimensi ekonomi, sosial dan lingkungan. Penelitian ini bertujuan: (1) mengidentifikasi faktor internal dan eksternal yang memengaruhi pengembangan Pasar Terapung Lok Baintan; (2) menganalisis kekuatan, kelemahan, peluang dan ancaman pengembangan pasar terapung menuju desa mandiri; dan (3) merumuskan strategi pengembangan pasar terapung untuk mendukung peningkatan dan pemantapan status desa mandiri berdasarkan Indeks Desa Membangun IDM. Penelitian menggunakan pendekatan kualitatif deskriptif dengan data primer yang dikumpulkan melalui wawancara mendalam, kuesioner, observasi partisipatif dan studi dokumentasi terhadap berbagai pemangku kepentingan. Data tersebut kemudian dianalisis menggunakan analisis SWOT (Strengths, Weaknesses, Opportunities, Threats). Hasil penelitian menunjukkan bahwa keunikan budaya sungai, ketersediaan sumber daya lokal dan dukungan kebijakan menjadi kekuatan utama, sementara keterbatasan inovasi, infrastruktur dan digitalisasi pemasaran masih menjadi kelemahan signifikan. Peluang besar datang dari program desa mandiri, pengembangan wisata berkelanjutan dan kolaborasi BUMDes, pemerintah dan akademisi, sedangkan ancaman utama berupa degradasi lingkungan sungai, persaingan dengan pasar modern dan risiko banjir. Secara keseluruhan, posisi strategis Pasar Terapung Lok Baintan berada pada kuadran agresif sehingga direkomendasikan strategi pengembangan yang ekspansif melalui penguatan branding wisata budaya sungai, peningkatan kapasitas SDM dan teknologi, penguatan kelembagaan berbasis Community-Based Tourism, serta pengelolaan lingkungan berbasis komunitas. Strategi tersebut terbukti mendukung peningkatan ketahanan ekonomi, sosial dan lingkungan desa serta mempertahankan status desa mandiri secara berkelanjutan.
Analisis Pengaruh dan Kesesuaian Arah Penyaluran Kredit terhadap Sektor Ekonomi Potensial di Kalimantan Selatan Abdul Aziz; Saipudin S; Syahrituah Siregar; Sri Maulida
Ecoplan Vol 9 No 1 (2026)
Publisher : Jurusan Ilmu Ekonomi dan Studi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Lambung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/ecoplan.v9i1.1251

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penyaluran kredit perbankan terhadap kinerja sektoral serta menilai kesesuaian arah penyaluran kredit terhadap sektor-sektor ekonomi potensial di Kalimantan Selatan. Metode yang digunakan mencakup Regresi Linier Berganda untuk menganalisis pengaruh kredit sektoral terhadap Produk Domestik Regional Bruto (PDRB), serta analisis Location Quotient (LQ), Shift Share Analysis (SSA), dan Matriks Overlay untuk mengidentifikasi sektor unggulan dan menilai kesesuaian alokasi kredit. Penelitian ini menggunakan data kuartalan tahun 2015 s.d. 2024 yang mencakup data PDRB, kredit sektoral, dan Non-Performing Loan (NPL) untuk analisis Regresi Linier Berganda. Adapun, analisis LQ dan SSA menggunakan data tahun 2015 dan 2024. Hasil analisis menunjukkan bahwa secara simultan kredit sektoral berpengaruh positif signikan terhadap PDRB. Namun, kesesuaian antara arah penyaluran kredit dan sektor potensial hanya terdapat pada sektor Pertanian, Kehutanan, dan Perikanan; Transportasi, Pergudangan dan Komunikasi; Penyediaan Akomodasi dan Makan Minum; serta Jasa Kesehatan dan Kegiatan Sosial. Sementara itu, sektor-sektor lainnya mengalami kondisi underfunded atau oversupply dalam alokasi kredit. Temuan ini memberikan implikasi penting bagi perumusan kebijakan intermediasi perbankan yang lebih strategis dan tepat sasaran. Rekomendasi diberikan kepada pemerintah daerah dan lembaga keuangan agar penyaluran kredit diarahkan secara strategis kepada sektor-sektor unggulan lokal guna mendukung pembangunan ekonomi daerah yang berkelanjutan dan berbasis potensi sektoral.
Co-Authors AA Sudharmawan, AA Abdul Aziz Afritriani, Mega Ahmad Yunani Akhsanul Rahmatullah Amak Priyatna Ananda Rizky Meidiani Anshar Nur Arief, Ichsanul Danu Amparian Dewi Rahayu Dias Tri Utami Dieky Fahreza Putra Erlina, Erwin Erwin Erlina Haifa Lestari HAPSA, SYIBLIA DEYA Herawati, Elvina Ichsanul Arief Ika Chandriyanti Izati, Fitria Jemmy Perdana Kevin Adrian Maulana Khan, Mutiara Kusuma, Nadia Lurianto Setiawan M. Yasin Mahmudin Mahmudin, Mahmudin Maulida, Sri Mellani Yuliastina Muhammad Saleh Muhammad Saleh Mukhlishin, Ahmad Mursyidah MUTHIA NOR FITRIANI Muzdalifah Muzdalifah Noor Rahmini Nooryani Oktavia Nor Ainah Norlena Novita Sari Putra, Diecky Fahreza Rakhmatullah, Akhsanul Rangga Gotama Mastomo RR. Ella Evrita Hestiandari Setiawan, Lurianto Sri Maulida Sugianoor Sugianoor Sugianoor Suyatno Syahrial Shaddiq Syahrituah Siregar SYIBLIA DEYA HAPSA Yayu Yunita Sopiana