Article Per Year (5 Year)
p-Index From 2021 - 2026
2.092
P-Index
This Author published in this journals
All Journal Journal of Accounting and Investment Kinerja: Jurnal Ekonomi dan Manajemen Owner : Riset dan Jurnal Akuntansi International Journal of Trends in Accounting Research AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Jurnal Sistem Informasi, Akuntansi dan Manajemen
Ruwanti, Gemi
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 13 Documents
Search

 1   2 
Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi dalam Memilih Karir sebagai Akuntan Publik Syarief, Hanni Annisa; Boedi, Soelistijono; Syahdan, Saifhul A.; Ruwanti, Gemi
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2292

Abstract

Currently, many companies need public accounting services, but it is difficult to find a professional accountant because the process of becoming a certified public accountant is not easy and takes a lot of time and money. Therefore, this profession is still less popular in Banjarmasin. In fact, currently there is little interest in accounting students choosing a career as a public accountant. The aim of this research is to obtain empirical evidence of the influence of financial rewards, job market considerations, work environment, family environment and professional recognition on accounting students' interest in choosing a career as a public accountant. This research is quantitative research with the population of students majoring in accounting from universities in Banjarmasin including STIE Indonesia Banjarmasin, STIE Nasional, STIE Pancasetia and the Faculty of Economics of Lambung Mangkurat University. By employing purposive sampling, 100 respondents are obtained as samples. Furthermore, the data collected from questionnaires are analyzed by using multiple linear regression analysis method. The research results show that financial rewards, work environment, and professional recognition have a positive and significant effect on accounting students' interest in choosing a career as a public accountant in Banjarmasin. Meanwhile, considerations of the job market and family environment do not influence accounting students' interest in choosing a career as a public accountant in Banjarmasin.
The Influence of Religiosity, Taxpayer Environment and Gender Against Individual Taxpayer Compliance Adisty, Putri; Syahdan, Saifhul Anuar; Ruwanti, Gemi; Boedi, Soelistijono
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 5 No. 2 (2025): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Mei)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v5i2.717

Abstract

This study aims to obtain empirical evidence of the influence of religiosity, environment and gender on taxpayer compliance, as well as test whether there are differences in gender on taxpayer compliance. The population of this study is MAN Teachers in Banjarmasin City. The sampling technique uses saturated sampling. The number of samples obtained was 66 respondents. The data analysis technique used is multiple linear regression. The results showed that religiosity had a positive effect on taxpayer compliance, while environment and gender did not affect taxpayer compliance. The results of this study also prove that there is no difference between the compliance of male and female taxpayers
The Influence of Human Resource Competence on the Quality of Local Government Financial Statements with Internal Control Systems as a Mediating Variable Asah, Antung Noor; Syahdan, Saifhul Anuar; Boedi, *, Soelistijono; Ernawati, Sri; Ruwanti, Gemi
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 2 (2025): International Journal of Trends in Accounting Research (IJTAR), November 2025
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i2.1203

Abstract

This study aims to examine the influence of human resource competence on the quality of financial statements, with internal control systems as a mediating variable. The research was conducted using a quantitative method. Primary data were utilized, obtained directly from respondents’ answers to the distributed questionnaires. The population in this study consists of Regional Government Work Units (Satuan Kerja Perangkat Daerah or SKPD) in Banjarbaru City. The sampling technique employed was purposive sampling, with the sample consisting of planning and finance section heads, finance staff, treasurers, and secretaries. A total of 67 respondents were selected as the research sample. The results of the study indicate that human resource competence has a positive effect on internal control and the quality of local government financial statements. Internal control systems also have a positive effect on the quality of local government financial statements, and internal control systems mediate the relationship between human resource competence and the quality of local government financial statements.
Co-Authors Abdul Kadir Abdul Rahman, Rahayu Adisty, Putri Akhmad Yafiz Syam, Akhmad Yafiz Anuar Syahdan, Saifhul Asah, Antung Noor Asiah, Antung Noor Az Zahra, Salsa Boedi, *, Soelistijono Boedi, Soelistijono Eka Puspita Elisa Fauzi, Cherrya Chairunnisa Maulidya Harnida, Mutia Jumirin Asyikin Nastiti, Rizky Ningsih, Melly Agustina Norbaiti, Norbaiti Saifhul Anuar Syahdan Seftiannoor, Aulia Sri Ernawati Syahdan, Saifhul A. Syarief, Hanni Annisa Tri Ramaraya Koroy Yatiningsih, Ana Zaini, Siti Aisyah Mukarramah