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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JEA17: Jurnal Ekonomi Akuntansi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Office Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Supply Chain Management Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif International Journal of Economics, Business and Accounting Research (IJEBAR) Ilomata International Journal of Management Enrichment : Journal of Management Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Ilomata International Journal of Management Jurnal Ilmiah Wahana Pendidikan BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Accounting and Finance Studies Inovatif: Jurnal Ekononi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan International Business and Accounting Research Journal Jurnal Pengabdian Ilung (Inovasi Lahan Basah Unggul) JWM (JURNAL WAWASAN MANAJEMEN) Governors Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Eduvest - Journal of Universal Studies Enigma in Economics Asian Journal of Management, Entrepreneurship and Social Science
Atma Hayat
Universitas Lambung Mangkurat
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The Influence of Digital Banking Services on Rentability and Risk Profile of Banks with the Covid-19 Pandemic and Capital as a Moderating Variable Fauzi Sain; Atma Hayat
Jurnal Office Volume 9, Number 1, January-June 2023
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jo.v9i1.47615

Abstract

Digital banking services are electronic banking services that are developed through the use of customer data in order to provide services to customers quickly, easily, and in accordance with the wishes of customers, and can be carried out by customers themselves, taking into account aspects of security and confidentiality of customer data. This study aims to analyze the effect of digital banking services on profitability and risk profile and analyze the Covid-19 pandemic and capital moderating the effect of digital banking services on profitability and risk profile. This research is a type of causality research that uses secondary data from published reports of 59 conventional commercial banks with Indonesian legal entities over a 7-year period from 2015 to 2021. The sampling technique uses purposive sampling and data analysis in this study uses the Partial Least Square model through the product indicator approach analysis technique. Based on the results of the analysis, digital banking services have a positive and significant effect on profitability and risk profile, the Covid-19 pandemic has not moderated digital banking services on profitability and risk profile, and capital has moderated digital banking services on profitability and risk profile
The role of good corporate governance in moderating factors affecting tax avoidance Widitha Puteri Wadana; Atma Hayat; Monica Rahardian Ary Helmina
Enrichment : Journal of Management Vol. 13 No. 2 (2023): June: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i2.1420

Abstract

This study aims to determine the effect of firm size, leverage, and good corporate governance on tax avoidance in manufacturing companies listed on the IDX. This research seeks to utilise firm size, leverage, and GCG to prevent corporate tax fraud since incidents of tax avoidance are on the increase, particularly for businesses listed on the IDX. This type of research is quantitative causal comparative. The sample in this study are 62 companies listed on the IDX in 2016-2021.The analytical method used is Moderate Regression Analysis (MRA). The results of the study conclude that: (1) firm size has a significant effect on tax avoidance (Janrosl & Efriyenti, 2018), (2) leverage has no significant effect on tax avoidance (Rahmadani et al., 2020), (3) firm size has a significant effect on tax avoidance moderated by good corporate governance, (4)leverage has no effect significant effect on tax avoidance moderated by good corporate governance.
Pendampingan dan Pembuatan Anggaran Dasar (AD) dan Anggaran Rumah Tangga (ART), serta Rencana Anggaran Biaya (RAB) BUMDES Bunipah Kecamatan Aluh-Aluh Rahma Yuliani; Kasyful Anwar; Ayu Oktaviani; Sofina Azkia; Muhammad Yasin; Atma Hayat
Jurnal Pengabdian ILUNG (Inovasi Lahan Basah Unggul) Vol 3, No 1 (2023)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/ilung.v3i1.9488

Abstract

The change of management and management of BUMDES Bunipah Berkah Bersama caused a lack of knowledge of BUMDES managers in preparing and making AD, ART, and RAB. This community service activity aims to provide assistance so that BUMDES managers understand the formulation and preparation of AD, ART, and RAB and BUMDES has the necessary cost budget design. This activity was carried out using a mentoring method given to the manager of BUMDES Bunipah Berkah Bersama. The output of this activity is that the manager understands the basic legal basis, organizational guidelines contained in the AD and ART, understands making a good and correct RAB so that village funds can be maximally utilized and the formation of AD, ART, and RAB documents.
Sosialiasi KEMENDESA Nomor 136 Tahun 2022 dalam Rangka Akuntabilitas dan Transparasasi Desa Rahma Yuliani; Atma Hayat; Kasyful Anwar; Ayu Oktaviani; Sofina Azkia
Jurnal Pengabdian ILUNG (Inovasi Lahan Basah Unggul) Vol 3, No 3 (2024)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/ilung.v3i3.11666

Abstract

Keterlibatan Badan Usaha Milik Desa (BUM Desa) memiliki peran yang sangat penting dalam meningkatkan Pendapatan Asli Desa (PAD) dan meningkatkan kesejahteraan masyarakat secara keseluruhan. Pendirian BUM Desa bertujuan untuk mengurangi ketergantungan desa pada bantuan keuangan pemerintah, mengawasi pengelolaan aset, mendorong peningkatan investasi, dan menyediakan berbagai layanan. Sejak diberlakukannya Undang-Undang Desa, BUM Desa telah menjadi lembaga sentral dalam pengembangan desa.Namun, dalam penelitian ini, teridentifikasi dua masalah utama yang dihadapi oleh BUM Desa, yaitu pemahaman yang kurang memadai terhadap Peraturan Menteri Desa, Pembangunan Daerah Tertinggal, dan Transmigrasi (Kemendesa PDTT) Nomor 136 Tahun 2022, serta kendala dalam menerapkannya. Tujuan utama dari penelitian ini adalah membantu BUM Desa memahami dan menerapkan peraturan tersebut dengan baik.Metode penelitian ini melibatkan pendampingan, pemantauan, dan evaluasi secara berkelanjutan untuk memberikan pemahaman mendalam dan bantuan dalam menerapkan peraturan. Hasil penelitian menunjukkan bahwa sebagian besar pengelola BUM Desa memiliki pemahaman yang baik terhadap peraturan, namun implementasinya perlu ditingkatkan.Pedoman ini dirancang untuk membangun BUM Desa yang bersifat administratif, akuntabel, efisien, dan efektif dalam pengelolaan keuangan. Pedoman ini memberikan dukungan kepada fungsi akuntansi dalam mengenali, mengukur, menyajikan, dan mengungkapkan transaksi keuangan serta menyusun laporan keuangan.Hasil studi menunjukkan bahwa penting bagi pengelola BUM Desa untuk memahami secara mendalam Peraturan Kemendesa PDTT Nomor 136 Tahun 2022 guna memastikan kelangsungan operasional dan meningkatkan transparansi, akuntabilitas, serta efisiensi dalam pengelolaan keuangan.
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.
Exploring Accountability and Transparency in Government Agency Management: A Literature Review Irawati, Syati; Hayat, Atma; Juniar, Asrid; Handayani, Sri Astuti
Ilomata International Journal of Management Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v5i3.1189

Abstract

Public bureaucratic practices are frequently criticized for being impolite, unfriendly, discriminatory, and for having service systems that are non-transparent, complicated, and do not guarantee certainty in terms of time and costs. These issues arise from a lack of transparency and accountability in public service implementation. Transparency involves the freedom to access information, while accountability ensures that activities are carried out responsibly and answerable to the public. This research explores the relationship between accountability and transparency in government agency management through a literature review. The study analyzes 30 journals from state and private universities, published between 2018 and 2023, to understand their impact on government performance. Data was collected from Google Scholar using the keywords "accountability and transparency." Strict criteria and limitations were applied to ensure the relevance and suitability of the data for this research. The findings emphasize the importance of accountability and transparency in improving the performance of government entities at various levels, including regional, city, and village governments, as well as organizations. These concepts are crucial for addressing issues related to performance, finance, and budget management. The study highlights the need for further research to explore these relationships in depth and to develop frameworks for better public service delivery. By integrating accountability and transparency into government operations, public trust can be restored, and the efficiency and effectiveness of public services can be significantly enhanced. This literature review serves as a reference for future studies and practical applications aimed at improving the management and performance of government agencies and organizations.
The Influence of Profitability, Liquidity, and Company Growth on Capital Structure and Company Value: A Study of Companies Listed on the LQ45 Index for the 2016-2020 Period Larosse, Gilang Cempaka; Atma Hayat
Enigma in Economics Vol. 1 No. 2 (2023): Enigma in Economics
Publisher : Enigma Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61996/economy.v1i2.26

Abstract

This research was conducted to test and analyze the effect of profitability on capital structure, liquidity on capital structure, company growth on capital structure, profitability on company value, liquidity on company value, company growth on company value, and capital structure on company value. The type of research is associative quantitative research. This research uses secondary data from the company's annual financial report data published at www.idx.co.id. Deep sample study This numbered 21 companies and sample selection was carried out randomly through purposive sampling. This research uses multiple linear regression analysis with SPSS tools (statistical package for social sciences) version 23. The research results show that liquidity has an effect on capital structure, while profitability and business risk have no effect on capital structure. Capital structure has an effect on company value, while profitability, liquidity, and company growth have no effect on company value.
Exploring Accountability and Transparency in Government Agency Management: A Literature Review Irawati, Syati; Hayat, Atma; Juniar, Asrid; Handayani, Sri Astuti
Ilomata International Journal of Management Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v5i3.1189

Abstract

Public bureaucratic practices are frequently criticized for being impolite, unfriendly, discriminatory, and for having service systems that are non-transparent, complicated, and do not guarantee certainty in terms of time and costs. These issues arise from a lack of transparency and accountability in public service implementation. Transparency involves the freedom to access information, while accountability ensures that activities are carried out responsibly and answerable to the public. This research explores the relationship between accountability and transparency in government agency management through a literature review. The study analyzes 30 journals from state and private universities, published between 2018 and 2023, to understand their impact on government performance. Data was collected from Google Scholar using the keywords "accountability and transparency." Strict criteria and limitations were applied to ensure the relevance and suitability of the data for this research. The findings emphasize the importance of accountability and transparency in improving the performance of government entities at various levels, including regional, city, and village governments, as well as organizations. These concepts are crucial for addressing issues related to performance, finance, and budget management. The study highlights the need for further research to explore these relationships in depth and to develop frameworks for better public service delivery. By integrating accountability and transparency into government operations, public trust can be restored, and the efficiency and effectiveness of public services can be significantly enhanced. This literature review serves as a reference for future studies and practical applications aimed at improving the management and performance of government agencies and organizations.
Pengaruh Non Performing Loan, Net Interest Margin, Beban Operasional Berbanding Pendapatan Operasional dan Fee Based Income terhadap Laba Perusahaan (Studi Kasus Pada Bank Pembangunan Daerah Di Indonesia Periode 2015-2020) Muhammad Rusdiansyah; Hayat, Atma; Hamdani
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 8 (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 (269.807 KB) | DOI: 10.32670/fairvalue.v4i8.1422

Abstract

This study examines the influence of (1) the relationship between Non-Performing Loan on company profits, (2) the relationship between Net Interest Margin on company profits, (3) the relationship between Operating Expenses Compared to Operating Income on company profits, and (4) the relationship between Fee-Based Income on company profits at Local Development Bank in Indonesia. The population in this study were all Local Development Banks in Indonesia, numbering 26 banks, while the sampling technique used was Saturation Sampling. The method of collecting secondary data is based on the annual report of the Local Development Bank in Indonesia with an observation period of 2015-2020. Data analysis techniques used are multiple regression analysis with double-log regression model and SPSS. The analysis found that Non-Performing Loan, Net Interest Margin, Operating Expenses Compared to Operating Income and Fee-Based Income affect company profits.
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.
Co-Authors Ade Adriani Ainun Logitama Akhmad Sayudi Ali Sadikin Annisa Tri Hidhayati Anwar, Kasyful Arifah Arifah Asrid Juniar Ayu Oktaviani Baharuddin Baharuddin Damanik, Eko Bastian Fauzi Sain Fitri, Eka Hamdani Hana, Nur Handayani, Sri Astuti Herlina Kristin Rahel Hesti Fibriasari Hidayat, Gusti Wahyu Irawati, Syati kasyful anwar Larosse, Gilang Cempaka Lilik Setiawan Maharani, Frista Tiara Monica Rahardian Ary Helmina Muhammad Agus Muhammad Rusdiansyah Muhammad Yasin Muhammad Yasin Norlena Nova Febriani Novika Rosari Novita Weningtyas Respati Putri, Nanda Oetari Triana Rahel, Herlina Kristin Rahma Yuliani Rahman, Muhammad Noviar Rasida, Rasida Ratna Juwita Ratna Juwita Ratna Juwita Ratna Juwita* Redawati, Redawati Restu, R. Sanusi Sanusi Sayudi, Akhmad Sembiring, Malem Pagi Sofina Azkia Syaiful Hifni Utomo, Wahyu Setio Wahyudin Nor Widitha Puteri Wadana Yuliani, Rahma Yuliani, Rahma Yuliani Zaki Mubarak Zulkarnain, Muhammad Aris