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All Journal Jurnal Elemen Jurnal Manajemen Indonesia Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan AGRI-SOSIOEKONOMI Ezra Science Bulletin Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Jurnal Amal Pendidikan Jurnal Pendidikan Matematika JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Mathematics Education Journal
Kadir
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Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Mathematics Social Sciences Other

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ANALISIS KONTRIBUSI DAN EFEKTIVITAS PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KOTA BANJARMASIN DAN KOTA BANJARBARU Lazwardi, Muhammad Firhan; Oktaviani, Ayu; Kadir
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.v3i2.47

Abstract

Regional original income comes from regional taxes, restaurant tax is classified as a regional tax which plays a large role in contributing to regional original income. This research aims to analyze the effectiveness and determine the tax contribution to restaurants in the city of Banjarmasin and the city of Banjarbaru. The type of data used is quantitative data and the data analysis technique used is descriptive analysis technique
Pengembangan Pembelajaran Berorientasi Pada Keterampilan Berpikir Tingkat Tinggi (HOTS) Pada Guru SD Saleh; Kadir; Hasnawati; Salim; Asran; Indrawati, Wa Ode
Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2024): Edisi Mei 2024
Publisher : FKIP Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36709/amalilmiah.v5i2.236

Abstract

Pengembangan keterampilan berpikir tingkat tinggi (HOTS) perlu dilakukan oleh guru-guru Sekolah Dasar dan diimplementasikan dalam pembelajaran di kelas, sehingga peserta didik dapat terlatih dalam berpikir tingkat tinggi untuk menghadapi tantangan abad ke-21. Tujuan pelaksanaan kegiatan pengabdian kepada masyarakat yaitu agar: (1) guru Sekolah Dasar Negeri 25 dan 37 Kendari memiliki pengetahuan tentang pengembangan pembelajaran yang berorientasi pada keterampilan berpikir tingkat tinggi (HOTS) sehingga dapat meningkatkan kualitas pembelajaran di kelas; dan (2) memiliki pengalaman tentang mengembangkan pembelajaran yang berorientasi pada keterampilan berpikir tingkat tinggi (HOTS) sehingga dapat menerapkannya saat pembelajaran di kelas. Metode kegiatan ini berupa pelatihan dan pendampingan kepada guru SD Negeri 25 dan 37 Kendari. Kesimpulan dari kegiatan ini adalah dengan adanya pelatihan dan pengembangan profesional yang efektif untuk guru SD, maka dapat memperdalam pemahaman tentang HOTS dan meningkatkan keterampilan dalam menerapkan pembelajaran berbasis HOTS. Selain itu, pengembangan dan penerapan model pembelajaran inovatif yang berorientasi pada HOTS akan membantu guru dalam merancang proses pembelajaran yang lebih mampu mentimulus keterampilan berpikir tingkat tinggi siswa
Comparative Analysis Before and After Spin-Off on Financial Performance Lea Putri, Helma; Kadir
Jurnal Manajemen Indonesia Vol. 24 No. 2 (2024): Jurnal Manajemen Indonesia
Publisher : Fakultas Ekonomi dan Bisnis, Telkom University.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jmi.v24i2.8212

Abstract

Introduction/Main Purpose: This research aims to examine the influence before and after the spin-off on the financial performance of PT Pelindo Terminal Petikemas (TPK) Banjarmasin. Background of the problem: The reason a company implements a spin-off strategy is to prioritize activities that are appropriate to its field of operation, so that the company can concentrate more on appropriate business segments and is expected to improve the company's financial performance. In Indonesia, several companies are carrying out spin-offs as part of their strategy to improve long-term performance, one of the companies that is carrying out spin-offs is PT Pelindo Terminal Petikemas. PT Pelindo Terminal Petikemas-TPK Banjarmasin before 2022 will still be merged with PT Pelindo III Regional Kalimantan. After undergoing a spin-off process on February 1 2022, PT. Pelindo III Regional Kalimantan and PT. Pelindo Terminal Petikemas (TPK) Banjarmasin is no longer under one management. Research gap/Novelty: Previous research results are still inconsistent. PT Pelindo, which has just carried out a spin-off, needs to compare its financial performance before and after implementing this strategy. Further analysis of financial statements and financial ratios can provide an overview of the strategic impact of this spin-off on the company's financial health. Research methods: This research is descriptive qualitative research using financial report data and financial ratios as well as interviews with related parties. Findings/Results: Based on the analysis of the Current Ratio, Cash Ratio, and Debt to Equity Ratio, PT Pelindo's performance before the spin off was better. However, the results of the net profit margin analysis show an increase in operational efficiency and company cost management. Conclusions and implications: After carrying out the spin off, PT Pelindo must improve the company's financial performance so that it can reach industry standards. Keywords— Spin-off, Financial Statement Analysis, Financial Ratios, Financial Performance;
Co-Authors Abdul Muin Andriani, Mita Anwar, Kasyful Asran Asriani, Novita Ayu Oktaviani, Ayu Benjamin B. Mangila Edy Karno, Edy Ekadayanti, Waode Gita Fajrin Jafar Hasnawati Hesti Igo BD, Abdullah Ilham , Muh. Ili, La Indrawati, Wa Ode Kurniawati, Lia Lazwardi, Muhammad Firhan Lea Putri, Helma Masi, La Rahmadani, Cindy Rahmadi, Roni Rahmawati Ramdani Miftah Rizal Saleh Salim Samparadja, Hafiludin Tatang Herman, Tatang Yanti, Noer Rakhmat Yunan, Nadiya