Article Per Year (5 Year)
p-Index From 2020 - 2025
1.784
P-Index
This Author published in this journals
All Journal Journal Of Management Science (JMAS) Enrichment : Journal of Management International Journal of Trends in Accounting Research Manajemen : Jurnal Ekonomi
Nastiti, Rizky
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 10 Documents
Search

 1 
The Influence of Risk Preference and Financial Condition on Tax Compliance of Boarding House Tax in Banjarmasin Anuar Syahdan, Saifhul; Abdul Rahman, Rahayu; Nastiti, Rizky; Ruwanti, Gemi; Norbaiti, Norbaiti
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 3 No. 1 (2022): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.472 KB) | DOI: 10.54951/ijtar.v3i1.291

Abstract

This study aims to examine the effect of risk preference and financial condition on tax compliance of boarding house owners. The variables of this study are tax compliance, risk preference and financial condition. This study used primary data obtained from the questionnaire. In addition, the respondents of this study were the taxpayers who owned a boarding house in Banjarmasin chosen by using purposive sampling. Furthermore, multiple regression analysis was employed to analyze the obtained data. The results of the study concluded that risk preference and financial condition had positive effect on tax compliance.    
Gojek Driver Partners in Banjarmasin: Factor Affecting Tax Compliance with Tax Sanctions as a Moderation Variable Nastiti, Rizky; Syahdan, Saifhul Anuar; Fauzi, Cherrya Chairunnisa Maulidya; Ruwanti, Gemi; Asiah, Antung Noor
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 4 No. 1 (2023): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.933 KB) | DOI: 10.54951/ijtar.v4i1.484

Abstract

This study aims to empirically test and analyze the effect of tax awarness, tax knowledge and tax morale on tax compliance and the interaction variables between tax awareness, tax knowledge and tax morale with tax penalty of Gojek driver partners in the city of Banjarmasin. Moderation variable on this study is Tax Penalty. This study uses secondary data with a sample of 157 Gojek partners in Banjarmasin using a random sampling method. The data then analyzed by using multiple regression analysis model and Moderated Regression Analysis (MRA). The results of this study indicated that tax awareness and tax knowledge had a significant effect on tax compliance. However, ttax morale had no significant effect on tax compliance. In addition, tax penalty could not moderate the relationship between tax awareness and tax knowledge with tax compliance. However, it can moderate tax morale relationship with tax compliance.
Affectors on The Financial Distress of Businesses Listed on The Indonesian Stock Exchange: Hotel, Restaurant, And Tourism Sjamsudin, Adella Vanessa; Asiah, Antung Noor; Munawaroh, RR Siti; Syahdan, Saifhul Anuar; Nastiti, Rizky; Dermawan, Budi
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 4 No. 2 (2023): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v4i2.532

Abstract

The purpose of this research is to ascertain how operating capacity, liquidity, profitability, and leverage affect financial hardship in lodging, dining, and tourism businesses that are listed on the Indonesia Stock Exchange. With 35 hotel, restaurant, and tourism enterprises listed on the Indonesia Stock Exchange, this study employs quantitative methodologies. Additionally, 12 companies were selected as samples through the use of purposive sampling. In this work, logistic regression analysis, hypothesis testing, and descriptive statistics were employed as data analytic approaches. The findings demonstrate that the profitability ratio significantly and negatively impacts financial strain. This finding suggests that a company's financial performance improves with increased profitability, putting it in a better position to avoid financial trouble. Additionally, there is a noteworthy and positive correlation between the liquidity ratio and financial difficulty. It demonstrates that a company's likelihood of experiencing financial problems increases with its liquidity. Conversely, there is a negligible and adverse impact of the leverage ratio on financial distress. This finding suggests that a company's amount of leverage has an effect on the financial difficulties it experiences. Furthermore, financial distress is positively and significantly impacted by the operational capacity ratio. This finding demonstrates that the likelihood of experiencing financial trouble increases with TATO
Accounting Students' Perceptions of The Ethics of Preparing Financial Statements Nursari, Oktavia Winda; Boedi, Soelistijono; Nastiti, Rizky; Syaefuddin, Syaefuddin; Akbar, Masithah
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 4 No. 2 (2023): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v4i2.533

Abstract

This study aims to determine the students' perceptions of the role of understanding ethics in shaping student ethics and to find out the students' perceptions of making financial statements in meeting the needs of financial statement users. The research sample was determined using the Slovin formula to obtain 100 respondents, consisting of 41 undergraduate accounting students of STIE Indonesia Banjarmasin and 59 undergraduate accounting students of Lambung Mangkurat University. The results of this study indicate significant differences in perceptions of earnings management, misstatements, and cost benefits to users of financial statements. Meanwhile, the differences in perceptions regarding disclosing sensitive information and accountability to financial statement users are insignificant.
Work environment, career development, and workload: determinants of job satisfaction in the civil service police unit of barito kuala regency Devi, Made Saraswati; Nastiti, Rizky; Bachtiar, Yanuar; Daud, Ibrahim
Enrichment : Journal of Management Vol. 15 No. 2 (2025): Juni: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v15i2.2274

Abstract

Employee job satisfaction is a critical factor influencing organizational performance and effectiveness, particularly in public sector institutions such as the Civil Service Police Unit. A positive work environment and career development opportunities are known to enhance employee engagement, motivation, and productivity, while workload has been identified as a potential stressor that can undermine job satisfaction. This study investigates the effects of the work environment, career development, and workload on the job satisfaction of employees at the Civil Service Police Unit in Barito Kuala Regency. The study involved a sample of 45 employees, and data were analyzed to assess the relationships between these variables. The findings reveal that both the work environment and career development have a positive and significant impact on job satisfaction. In contrast, workload does not have a significant effect on job satisfaction. These results suggest that fostering a supportive and well-structured work environment, along with offering opportunities for career development, can significantly enhance employee satisfaction and contribute to organizational success. Meanwhile, workload management alone may not be a key determinant of job satisfaction in this context, highlighting the need for a more holistic approach to employee well-being. These insights can inform human resource policies and management strategies aimed at improving job satisfaction and optimizing employee performance in public service agencies
Exploring Financial Management Behavior of Higher Education Students in South Kalimantan Asiah, Antung Noor; Nastiti, Rizky; Syahdan, Saifhul Anuar; Akbar, Masithah
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 1 (2025): International Journal of Trends in Accounting Research (May)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i1.964

Abstract

In this technologically advanced world, it is essential for students to develop the competence to manage their financial behavior, especially in the context of utilizing financial technology applications for effective financial decision-making. This study examines the effects of financial education, digital financial management, and lifestyle on the Financial Management Behavior of higher education students in South Kalimantan. Employing a quantitative research methodology, data were collected through a structured survey administered to 132 economics major students across the region. The results indicate that financial education exerts a significant positive influence on students’ financial planning, saving, and budgeting behaviors. However, digital financial literacy, while positively associated with increased financial control and decision-making efficiency, in this study demonstrates no statistically significant influence on Financial Management Behavior. Moreover, lifestyle factors, particularly consumption habits and social norms, are found to have an effect on Financial Management Behavior. These findings underscore the multifaceted nature of financial behavior among young adults and highlight the critical role of educational and technological interventions in promoting sound financial practices within the context of higher education in South Kalimantan.  
PENGARUH REWARD DAN PUNISHMENT TERHADAP KINERJA DOSEN DENGAN DISIPLIN KERJA SEBAGAI VARIABEL INTERVENING PADA STIKES SUAKA INSAN BANJARMASIN Setiarini, Anis; Wahdah, Rofiqah; Yulianti, Fadma; Nastiti, Rizky
Manajemen: Jurnal Ekonomi USI Vol 7 No 1 (2025): Manajemen : Jurnal Ekonomi
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/5e140k98

Abstract

Dalam era globalisasi yang menuntut peningkatan mutu pendidikan, kinerja dosen menjadi faktor krusial dalam mencapai visi dan misi institusi pendidikan tinggi, termasuk di STIKES Suaka Insan Banjarmasin. Penelitian ini bertujuan untuk menganalisis pengaruh reward dan punishment terhadap disiplin kerja, serta dampaknya terhadap kinerja dosen di STIKES Suaka Insan Banjarmasin. Penelitian menggunakan pendekatan kuantitatif dengan metode survei dan metode Partial Least Square (PLS) menggunakan SmartPLS dengan membagikan kuesioner kepada semua dosen berjumlah 39 orang. Hasil penelitian menunjukkan bahwa reward dan punishment memiliki pengaruh signifikan terhadap disiplin kerja dosen. Namun, disiplin kerja tidak berpengaruh signifikan terhadap kinerja dosen. Reward terbukti memiliki pengaruh signifikan terhadap kinerja dosen, sedangkan punishment tidak menunjukkan pengaruh signifikan terhadap kinerja dosen. Meskipun demikian, pemberian reward dan punishment secara tidak langsung berkontribusi terhadap peningkatan kinerja dosen melalui peningkatan disiplin kerja. Penelitian ini juga memberikan implikasi bahwa strategi pengelolaan SDM yang seimbang antara reward dan punishment dapat menjadi instrumen penting dalam membangun budaya kerja yang positif, meningkatkan disiplin, dan mendorong kinerja dosen yang lebih optimal. Temuan ini diharapkan menjadi dasar bagi pengembangan kebijakan sumber daya manusia di institusi pendidikan tinggi, khususnya dalam mendukung pencapaian tujuan strategis STIKES Suaka Insan Banjarmasin
Exploring factors affecting employee loyalty at PT. Panca Tehnik Banjar Regency Agustina, Dhea Ananda; Nastiti, Rizky; Wahdah, Rofiqah; Daud, Ibrahim
Junal Ilmu Manajemen Vol 8 No 3 (2025): July: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v8i3.697

Abstract

Understanding the key elements that contribute to employee commitment will enable the company to identify the most influential aspects in fostering long-term organizational loyalty. Thus, this study aims to explore the factors influencing employee loyalty at PT Panca Tehnik, Banjar Regency, with a focus on compensation, work commitment, and work communication. Employee loyalty is a critical aspect of organizational success, particularly in industries characterized by rapid change and high competition. PT Panca Tehnik, a company operating in the service and production sectors, has demonstrated a notable level of employee retention, suggesting the presence of internal factors that foster long-term commitment. Through a quantitative approach, this research examines the extent to which compensation, work commitment, and work communication contribute to employee loyalty. Data for this study were collected through the distribution of questionnaires to a sample of 73 respondents, determined using the Slovin formula. The findings reveal that all three variables have a positive effect on employee loyalty, either partially or simultaneously. However, the analysis indicates that the influence of work commitment and work communication on employee loyalty is not statistically significant. Competitive compensation enhances employees' sense of value and satisfaction, strong work commitment reflects emotional attachment and responsibility toward the company, and effective work communication fosters trust, transparency, and collaboration. This study not only provides strategic insights for PT Panca Tehnik in strengthening employee retention policies but also contributes to the broader literature on human resource management by highlighting key drivers of employee loyalty in the industrial services sector.
Understanding academic burnout: the impact of social support and self-efficacy on final-year management students in Banjarmasin Maryanti, Annisa; Nastiti, Rizky; Bachtiar, Yanuar; Daud, Ibrahim
Enrichment : Journal of Management Vol. 15 No. 3 (2025): August: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v15i3.2363

Abstract

Academic burnout is a critical issue affecting student well-being and academic performance, particularly among final-year university students engaged in thesis completion. Social support and self-efficacy are recognized as important psychological factors that can reduce stress, foster resilience, and improve students’ ability to cope with academic demands. This study investigates the effects of social support and self-efficacy on academic burnout among final-year management students in Banjarmasin. The study involved a sample of 100 students selected through proportional stratified random sampling, and the data were analyzed using multiple linear regression to examine the relationships between these variables. The findings reveal that social support has a positive but not significant effect on academic burnout, while self-efficacy shows a negative and significant effect, indicating its crucial role in mitigating burnout. Moreover, the combined influence of social support and self-efficacy is significant in reducing academic burnout. These results suggest that strengthening students’ self-efficacy and fostering supportive academic and social environments can help reduce burnout and enhance student resilience during thesis completion. The insights of this study provide valuable implications for higher education institutions in developing interventions and support systems that address the psychological needs of students in their final academic phase
Examining the role of berAKHLAK core values and work ethic in shaping civil servant performance Citrowiharyo, Atma Divendra; Nastiti, Rizky; Bachtiar, Yanuar; Daud, Ibrahim
Enrichment : Journal of Management Vol. 15 No. 3 (2025): August: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v15i3.2364

Abstract

This research investigates the impact of the BerAKHLAK Core Values—comprising Service-Oriented, Accountable, Competent, Harmonious, Loyal, Adaptive, and Collaborative principles—and work ethic on the performance of civil servants (Aparatur Sipil Negara/ASN) within the Banjarmasin City Government. Employing a quantitative approach, the study collected data from 201 civil servants using structured questionnaires, with the analysis conducted through regression analysis. The results indicate a contrasting effect of the two independent variables: the BerAKHLAK Core Values demonstrated a negative and significant influence on ASN performance, whereas work ethic showed a positive and significant influence. These findings highlight an intriguing dynamic, suggesting that while adherence to BerAKHLAK values may inadvertently constrain performance—potentially due to rigid interpretations or implementation challenges—strong work ethic consistently enhances employee output. The study underscores the importance of balancing value internalization with practical work behaviors to improve overall civil servant performance
Co-Authors Abdul Rahman, Rahayu Agustina, Dhea Ananda Anuar Syahdan, Saifhul Asiah, Antung Noor Bachtiar, Yanuar Boedi, Soelistijono Budi Dermawan, Budi Citrowiharyo, Atma Divendra Daud, Ibrahim Devi, Made Saraswati Fauzi, Cherrya Chairunnisa Maulidya Maryanti, Annisa Masithah Akbar Munawaroh, RR Siti Norbaiti, Norbaiti Nursari, Oktavia Winda Ruwanti, Gemi Saifhul Anuar Syahdan Setiarini, Anis Sjamsudin, Adella Vanessa Syaefuddin, Syaefuddin Thomas, Jericho Wahdah, Rofiqah Yulianti, Fadma