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FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI ACTIVITY BASED COSTING Bulkia, Sri
JEA17: Jurnal Ekonomi Akuntansi Vol 6 No 1 (2021): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v6i1.5225

Abstract

This article shows that factors such as leadership support, external environment, cost-saving mechanisms, user attitudes, and company size are likely to have an influence on the implementation of Activity Based Costing. The research objective is to examine the relationship of these factors in the implementation of Activity Based Costing among Small and Medium Units in South Kalimantan so that they can contribute to further studies regarding activity-based costs in management accounting. The type of research used is quantitative research with a survey approach. Sampling using stratified random sampling and and obtained a sample of 35 respondents. The type of data used in this research is primary data obtained from questionnaires distributed to entrepreneurs and interviews, while secondary data is obtained from literature and the internet. The data analysis technique used in this study is multiple regression analysis. The results show that all variables have an influence on the implementation of Activity Based Costing. 
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT BERWIRAUSAHA PADA MAHASISWA JURUSAN MANAJEMEN FAKULTAS EKONOMI UNIVERSITAS ISLAM KALIMANTAN MUHAMMAD ARSYAD AL–BANJARY BANJARMASIN Periyadi peri; Sri Bulkia Sri Bulkia; Risnawati Risnawati
Jurnal Ilmiah Ekonomi Bisnis Vol 6 No 1 (2020): JURNAL ILMIAH EKONOMI BISNIS
Publisher : Jurnal Ilmu Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (448.053 KB) | DOI: 10.35972/jieb.v6i1.309

Abstract

: The main objective in this research is to study and analyze (1) How entrepreneurial factors consisting of social and family environment, innovation and creative, and technological environment influence the interest in entrepreneurship. (2) How does the social and family environment influence the interests of entrepreneurship. (3) How the influence of innovation and creativity on entrepreneurial interest. (4) How is the influence of the technological environment on entrepreneurial interest. The targets in this study include (1) the results of these researchers can be input for other researchers to conduct similar studies in the future. (2) Input materials can be used to enhance the development of student interest in entrepreneurship. (3) The results of this study are expected to be used as evaluations and useful information to make improvements oriented to the future, especially on students' interest in entrepreneurship. This research was conducted with quantitative methods and using analysis methods with SPSS Windows For Data as a data analysis tool.
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN MAHASISWA Sri Bulkia
At-Tadbir : jurnal ilmiah manajemen Vol 2, No 1 (2018): At-Tadbir : jurnal ilmiah manajemen
Publisher : Islamic University of Kalimantan MAB Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (826.674 KB) | DOI: 10.31602/atd.v2i1.1191

Abstract

Tujuan penelitian ini adalah untuk mengetahui seberapa besar pengaruh kualitas pelayanan terhadap kepuasan mahasiswa. Kualitas pelayanan terdiri dari lima indikator yaitu kehandalan (Realibility), ketanggapan (Responsiveness), kenyamanan (Assurance), kepedulian (Emphaty), dan wujud penampilan (Tangibles). Populasi pada penelitian ini adalah seluruh mahasiswa aktif semester genap 2014 / 2015 pada Universitas Islam Kalimantan (Uniska) Muhammad Arsyad Al Banjary Banjarmasin yang berjumlah 8.929 orang. Metode pengambilan sampel menggunakan rumus Slovin didapat jumlah sampel 99 orang responden. Hasil penelitian menemukan bahwa seluruh hipotesis dalam penelitian ini telah terbukti secara signifikan. Kualitas Pelayanan berpengaruh secara signifikan terhadap kepuasan mahasiswa, koefisien korelasi sebesar 0,697 dan koefisien determinasi sebesar 0,486 untuk bagian akademik, koefisien korelasi sebesar 0,650 dan koefisien determinasi sebesar 0,423 untuk bagian kemahasiswaan, koefisien korelasi sebesar 0,630 dan koefisien determinasi sebesar 0,397 untuk bagian keuangan,koefisien korelasi sebesar 0,744 dan koefisien determinasi sebesar 0,553 untuk bagian perpustakaan, koefisien korelasi sebesar 0,691 dan koefisien determinasi sebesar 0,477 untuk penerimaan mahasiswa baru, serta koefisien korelasi sebesar 0,731 dan koefisien determinasi sebesar 0,534 untuk bagian fakultas. Implikasi pada penelitian ini adalah kualitas pelayanan memiliki peran yang sama penting baik secara individual ataupun secara simultan dalam meningkatkan kepuasan mahasiswa.Kata kunci: Kualitas Pelayanan, Kepuasan Mahasiswa
PENGARUH PENGETAHUAN NASABAH DAN KUALITAS LAYANAN TERHADAP MINAT INDIVIDU PENGGUNA INTERNET BANKING BANJARMASIN Sri Bulkia; Ana Sofia Herawati; Nurul Hasanah
At-Tadbir : jurnal ilmiah manajemen Vol 3, No 2 (2019): At-Tadbir : jurnal ilmiah manajemen
Publisher : Islamic University of Kalimantan MAB Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (797.846 KB) | DOI: 10.31602/atd.v3i2.1873

Abstract

PT. Natra Raya company is licensed by Catterpillar Inc. to produce the Caterpillar heavy equipment. The challenge in seizing market share requires companies to provide competitive prices. The increase in raw material prices, employee wages, transportation costs, charges the company more. The use of Balanced Scorecard on performance measurement helps companies create a comprehensive performance measurement system to measure company performance to be more efficient. This study uses two methods of analysis. The process of making a balanced scorecard design uses quantitative analysis while qualitative used to calculate process, measuring Key performance Indicators weight and performance range. The results of the survey with the balanced scorecard approach show that the performance of PT. Natra Raya is good with an index number of 103.4% (green code). The balanced scorecard method shows that the performance of PT. Natra Raya cannot only be measured in a limited way. This method can show that there are parts of the indicator that need special attention, namely KPIs with poor performance evaluation results shown in the sub-KPI of employee capability due to the KPI's focus on resources getting a bad score. The sub-KPI, when completing the project, gets a poor performance evaluation result, but outside of the three sub-KPIs, the results of PT. Natra Raya is good and very good.
PENGARUH PELATIHAN DAN MOTIVASI TERHADAP KINERJA KARYAWAN PT. SUMBER BERLIAN MOTORS KM.5 BANJARMASIN Sri Bulkia; Ana Sofia Herawati
At-Tadbir : jurnal ilmiah manajemen Vol 2, No 2 (2018): At-Tadbir : jurnal ilmiah manajemen
Publisher : Islamic University of Kalimantan MAB Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (294.141 KB) | DOI: 10.31602/atd.v2i2.1354

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Penelitian ini membahas pengaruh pelatihan terhadap kinerja karyawan, bagaimana pengaruh motivasi terhadap kinerja karyawan, dan bagaimana pengaruh pelatihan dan motivasi terhadap kinerja karyawan. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan pendekatan survei. Populasi dalam penelitian ini adalah seluruh karyawan di PT. Sumber Berlian Motors KM. 5 yang berjumlah 70 orang dengan ukuran sampel 50 orang. Teknik sampling yang digunakan dalam penelitian ini adalah stratified random sampling. Jenis data yang digunakan dalam penelitian yaitu data primer dan data sekunder. Data primer diperoleh langsung dari kuesioner yang telah dibagikan kepada karyawan PT. Sumber Berlian Motors KM.5 Banjarmasin. Sedangkan data sekunder berupa data yang diperoleh secara tidak langsung dan berkaitan dengan objek penelitian dalam bentuk catatan perusahaan, dokumentasi dan literatur dari buku literatur. Teknik analisis data dalam penelitian ini adalah dengan menggunakan analisis regresi berganda. Hasil penelitian menemukan bahwa semua hipotesis memiliki pengaruh positif dan signifikan. Pelatihan memiliki pengaruh yang signifikan terhadap kinerja karyawan. Motivasi secara signifikan mempengaruhi kinerja karyawan. Pelatihan dan motivasi secara bersamaan memiliki pengaruh yang signifikan terhadap kinerja karyawan. Implikasi dari penelitian ini adalah bahwa pelatihan dan motivasi memiliki peran yang sama pentingnya baik secara individu maupun simultan dalam meningkatkan kinerja karyawan. Kata kunci: Standar, Kecukupan, Harta, dan Konsepsi Ekonomi Islam.
Empirical Evidence from the Indonesia Stock Exchange: The Influence of Debt to Equity Ratio (DER) and Return on Equity (ROE) on Sharia Stock Prices Sri Bulkia; Burhannudin; Kurniaty Kurniaty; Alpia Rahmah; Mustaghfiri Abdan
Ilomata International Journal of Tax and Accounting Vol. 3 No. 3 (2022): July 2022
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (385.567 KB) | DOI: 10.52728/ijtc.v3i3.500

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This paper aims to obtain empirical evidence about the influence of the Debt to Equity Ratio (DER) and Return on Equity (ROE) on Islamic stock prices, either partially or simultaneously. An exploratory investigation of 26 companies classified as sharia with the criteria of the Jakarta Islamic Index on the Indonesia Stock Exchange. The secondary data analysis used is to collect complete financial data for the 2014-2018 period. The secondary data was successfully examined as many as 130, then processed using SPSS 26, then analyzed using regression. The findings of the investigation provide empirical evidence that the Debt to Equity Ratio (DER) and Return on Equity (ROE) have a positive and significant influence on Islamic stock prices, either partially or simultaneously. This study provides a theoretical contribution to limited research exploring the Debt to Equity Ratio (DER) and Return on Equity (ROE) with Islamic stock prices on the stock exchange in Indonesia. In practice, this research provides significant insights that can be used to measure the company's health and assess the company's ability to generate returns from shareholder investments of companies classified as sharia.
Pengaruh Literasi Keuangan Terhadap Inklusi Keuangan Dengan Pelatihan Keuangan Sebagai Variabel Moderasi Pada UKM mesra surya ariefin; Sri Bulkia; Mesra Berlyn Hakim
Media Komunikasi Ilmu Ekonomi Vol 40 No 1 (2023): MELATI: Jurnal Media Komunikasi Ilmu Ekonomi Juni 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58906/melati.v40i1.93

Abstract

Tujuan dari penelitian ini adalah untuk mendeskripsikan pengaruh literasi keungan terhadap inklusi keuangan yang dimoderasi oleh pelatihan keungan di kalangan Unit Kecil Menengah Kalimantan Selatan Kota Banjarmasin sentra Sasirangan. Jenis penelitian kuantitatif dengan pendekatan survei yang digunakan dalam penelitian ini. Pengambilan sampel menggunakan stratified random sampling dan diperoleh sampel sebanyak 35 responden. Jenis data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Data primer diperoleh dari wawancara dan kuesioner yang dibagikan kepada pelaku atau pemilik usaha sedangkan data sekunder diperoleh dari berbagai literatur dan internet. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa literasi keungan mempunyai pengaruh terhadap inklusi keungan, itu dibuktikan dengan meningkatnya jumlah literasi keungan dan inklusi keungan. Fenomenanya bahwa pelaku usaha sentra Sasirangan sudah mulai melek keuangan dan memiliki pengelolaan keungan yang baik. Pelatihan keuangan juga mampu memperkuat hubungan antara literasi keungan dan inklusi keungan, artinya bahwa dengan diadakannya pelatihan keungan yang intensif mampu meningkatkan pemahaman terhadap pengetahuan mengenai pentingya perencanaan dan pengelolaan keungan bagi suatu usaha.
Mengembangkan Ide Kreatif Penjualan Produk Purun Melalui Digital Marketing Khuzaini Khuzaini; Periyadi Periyadi; Sri Bulkia; Dewi Ariefahnoor
Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat Vol. 2 No. 2 (2024): April : Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pandawa.v2i2.731

Abstract

One of the businesses that is affected by changes in times and technology is purun crafts . Based on observations, it shows that the biggest problem with the existence of this business is the inability to access the market in a sustainable manner. On the other hand, there is a limited amount of raw materials taken directly from nature in swamp areas that have been converted into housing, and a limited number of craftsmen. Other problems are related to the availability of skilled labor, product durability and the involvement of creativity in producing the product.
Pengenalan Digital Marketing Bagi Pelaku Usaha UMKM Diwilayah Kabupaten Kotabaru Periyadi Periyadi; Junaidi Junaidi; Noorlaily Maulida; Abdul Kadir. Ms; Dewi Ariefahnoor; M. Haris Syafitri; Edy Mahfudz; Sri Bulkia
Jurnal Pengabdian Masyarakat Indonesia Sejahtera Vol. 3 No. 4 (2024): Desember: Jurnal Pengabdian Masyarakat Indonesia Sejahtera
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jpmis.v4i1.2048

Abstract

The change in marketing behavior from conventional to digital is not balanced by the existence of MSMEs who use digital marketing, even though MSMEs are believed to be able to spur the Indonesian economy. The use of digital technology-based marketing concepts is a hope for MSMEs to develop into centers of economic power. Digital marketing promotional media is expected to be an effective choice for MSMEs in developing their business and reaching national and international markets. Conventional promotional media that require a lot of money and are much more complicated are no longer the main concern for MSMEs because of digital marketing.
Analisis Manajemen Laba Terhadap Laporan Keuangan Sri Bulkia; Junaidi Junaidi; Periyadi Periyadi
Global Leadership Organizational Research in Management Vol. 2 No. 2 (2024): Global Leadership Organizational Research in Management
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/glory.v2i2.1051

Abstract

Abstract. The purpose of the financial reporting system described above refers to conventional BTN financial reports as a whole because the financial reports at BTN Syariah KCS Banjarmasin still return to their parent bank where all BTN Syariah throughout Indonesia are business units of BTN Conventional. The research method in this study was carried out qualitatively with a descriptive approach. This research data uses primary and secondary data. Data collection techniques use observation and interviews. Meanwhile, research techniques use data presentation and drawing conclusions. Based on the results of the research, it shows that the processing of earnings management at BTN Syariah KCS Banjarmasin is quite efficient due to good working capital turnover as a means of generating profits. Judging from the net profit margin, it is quite efficient with an average percentage of 78.02%. The rate of return on assets is also efficient, although it continues to decline with a percentage of 1.41% and the rate of return on capital is considered effective with an average percentage of 13.15%. The author provides input to the bank so that the management of the financial reporting system at BTN KCS Banjarmasin is managed by the bank at each branch office or unit so that each financial report and profit management at the bank is more specific. Islamic banking academics should always participate in the development of sharia banking by providing input to financial institutions and also providing understanding to the public so they can differentiate between the bank interest system and the profit sharing system in banking. And also provide knowledge so that people do not get involved in the practice of interest which can actually lead to usury.