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All Journal Juara: Jurnal Riset Akuntansi Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Abdi Masyarakat Ilmu Ekonomi [J.A.M.I.E.] Jurnal GeoEkonomi Abdimas Universal Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ekonomi dan Manajemen MEDIA RISET EKONOMI Prosiding Seminar Nasional Ekonomi dan Bisnis Universitas Ma Chung Jurnal Riset Ekonomi dan Akuntansi
Miswaty Miswaty
Universitas Balikpapan
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pendampingan Pengisian SPT Tahunan Bagi Wajib Pajak Orang Pribadi Miswaty Miswaty; Yanzil Azizil Yudaruddin; Dika Karlinda; Ranita Ramadhani; Tutik Yuliani; Amelia Dwi Anita; Eflin Lilis; Suryanti Simbolon
Abdimas Universal Vol. 5 No. 1 (2023): April
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Balikpapan (LPPM UNIBA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/abdimasuniversal.v5i1.361

Abstract

Community service (PKM) as a tenant of academic responsibility, especially lecturers in the Accounting Study Program at the Faculty of Economics, Balikpapan University, in order to help individual taxpayers improve their ability to calculate and report taxes online. This PKM also hopes to support government programs in increasing revenue from the tax sector. Individual Taxpayers (WPOP) who have a NPWP do not always understand taxation. It is hoped that this service activity can help and provide understanding to taxpayers about taxation, including their obligations, reporting limits and how to fill out their annual SPT. The taxpayer problem that will be resolved in this activity is that there are many taxpayers in the city of Balikpapan who have not reported their annual SPT because they do not understand how to fill out the SPT. So taxpayers cannot fill in the Annual Income Tax SPT and report it incorrectly or do not report the SPT. The method applied to overcome this taxpayer problem is by providing training through public lectures which are held in collaboration with several lecturers in the accounting study program, Faculty of Economics, Balikpapan University, DJP employees and students who are members of the tax volunteers of the FE Uniba accounting study program. This activity is divided into 2 stages, namely the first session is a public lecture to socialize taxation to training participants and the second session is assistance in filling out the annual SPT. This community service activity is carried out to help WPOP who experience difficulties in filling out their Annual Tax Returns online, either through e-filling or e-form. In community service activities, the participants reached 28 WPOP from various professions. The results of this activity show that the majority of participants agree and strongly agree that this assistance is needed to help them report their Annual Tax Returns and fulfill their tax obligations.
PENGARUH FINANCIAL DISTRESS, MANAJEMEN LABA DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2017 - 2021 Miswaty Miswaty; Liza Syah Putri; Rihfenti Ernayani; Ika Makherta Sutadji
Jurnal GeoEkonomi Vol. 14 No. 2 (2023)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v14i2.290

Abstract

This study aims to examine Financial Distress, Earning Management, and Leverage on Tax Avoidance the coefficient of determination, partially, and simultaneously. The population in this study were mining companies listed on the Indonesia Stock Exchange 2017-2021. After purposive sampling was carried out, there were 18 companies that met the criteria. Data analysis techniques using multiple regression analysis method, because the data in the study in the form of nominal data. The results showed that Financial Distress (X1) has a negative and significant effect on the Tax Avoidance of the company. While Earning Management (X2) and Leverage (X3) has no significant effect on the Tax Avoidance of the company.
EVALUASI SISTEM PENGENDALIAN INTERNAL PADA SISTEM INFORMASI AKUNTANSI PERSEDIAAN BARANG HABIS PAKAI (STUDI KASUS PADA HOTEL X) Silmi Fitriana; Miswaty Miswaty; Hairul Anam
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i1.2024.461

Abstract

The development of the capital city of the archipelago, which is located in East Kalimantan, has attracted a lot of attention, so many people come for business purposes or other reasons. This has a positive impact on economic activities, one of which is the hotel industry. Hotel is a service company that provides accommodation services to tourists. One way to maximize hotel operational strategies is by paying attention to everything related to guest service, one of which is managing the inventory of guest supplies. Guest supplies are equipment provided by the hotel as a complement to services to ensure comfort during guests' stay. An internal control system in the consumable goods inventory accounting information system is needed by the company in order to assist management in increasing the effectiveness and efficiency of the company to avoid the risk of fraud, differences in existing physical stock with the system and produce user-relevant information. The purpose of this research is to evaluate the application of the internal control system to the consumable goods inventory accounting information system at the Hotel X Balikpapan. This research uses the five COSO internal control components in assessing the effectiveness of the internal control system for out-of-stock inventory at the Hotel X Balikpapan. The method used is qualitative research with a case study design. The type of data used is data obtained from questionnaires, interviews and observations. The results of the research show that the internal control system for the accounting information system for inventory of consumables implemented by Hotel X Balikpapan is adequate, however there are still discrepancies found in the components of control and monitoring activities. The results of this research can be used as a basis for improving internal control in companies so that in the future there are no irregularities
PENGARUH UKURAN PERUSAHAAN, SISTEM PENGENDALIAN INTERNAL, DAN KUALITAS AUDITOR TERHADAP AUDIT DELAY DENGAN REPUTASI KAP SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN ENERGY YANG TERDAFTAR DI BURSA EFEK INDONESIA Raudatul Zannah; Miswaty Miswaty; Yanzil Azizil Yudaruddin; Hairul Anam
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i1.2024.477

Abstract

The purpose of this study is to determine the factors that affect the Delay Audit. These factors are, Company size, Internal Control System, and Auditor Quality to Delay Audit. The data used is a source that has been present both internal and external data and data can be accessed via the internet and the publication of information. The data used is the company’s financial statements published on the Indonesia Stock Exchange from 2020-2022. Data analysis method uses logistics regression using SPSS 25 as a statistical test tool.
ANALISIS PENERAPAN PENYUSUNAN LAPORAN KEUANGAN MASJID AL-QADAR BALIKPAPAN BARAT BERDASARKAN ISAK NO.35 Cinta Amalia; Miswaty Miswaty; Butet Wulan Trifina
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i1.2024.478

Abstract

Cinta Amalia (2023). Penerapan Laporan Keuangan Berdasarkan ISAK 35 pada Masjid Al-Qadar Balikpapan Barat, Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Balikpapan. Penelitian ini bertujuan untuk mengetahui pencatatan Laporan Keuangan Pesantren Berdasarkan ISAK 35 pada Masjid Al-Qadar Balikpapan Barat. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kualitatif deskriptif. Teknik pengumpulan data diperoleh melalui observasi, wawancara dan dokumentasi. Data yang diperoleh yaitu data sekunder dan data primer.
Optimalisasi Pelayanan Kesehatan Masyarakat melalui Perbaikan Gedung Posyandu di lingkungan RT. 37 Kelurahan Telaga Sari Kota Balikpapan Miswaty Miswaty; Dio Pujo Leksono; Afrizal Bayu; Muhammad Yusuf Rahmawan; Gian Agustian Atharizq Amanda; Erika Triana Putri; Aurellia Dwi Putri; Maulana Malik Ibrahim Patawari; Dave Justine; Arini Istiqomah Puteri
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 7 No. 2 (2026): Edisi Mei - Agustus
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v7i2.8995

Abstract

Kegiatan pengabdian kepada masyarakat bersama mahasiswa KKN Universitas Balikpapan melaksanakan perbaikan berbagai fasilitas penunjang masyarakat RT 37 kelurahan Telaga Sari kota Balikpapan. PKM bersama mahasiswa KKN sebagai bentuk implementasi ilmu yang diperoleh di perguruan tinggi. Berdasarkan hasil observasi, RT 37 memiliki Gedung posyandu yang permanen dan representative namun Gedung Posyandu tidak terawat, kotor dan terbengkalai, selama ini digunakan untuk penyimpanan barang RT. 37. Hal ini menunjukkan rendahnya kesadaran warga menjaga dan merawat Gedung posyandu sehingga program pengabdian kepada Masyarakat berfokus pada perbaikan Gedung Posyandu sehingga bisa digunakan kembali. Selain itu terdapat program pembuatan pot permanen di pinggir jalan sebagai pembatas antara jalan dengan parit sekaligus sebagai wadah tanaman toga. Evaluasi pelaksanaan program kerja dilakukan sebelum dan sesudah dilaksanakan program kerja untuk mengetahui persepsi warga ketertarikan, pemahaman pentingnya sarana Gedung posyandu dan motivasi untuk merawat dan menjaga Gedung posyandu. Hasil evaluasi menunjukkan bahwa sebagian besar warga memberikan respon yang positif terkait kedua program kerja tim PKM, yaitu tentang pentingnya warga merawat dan menggunakan Gedung posyandu untuk mendukung kegiatan warga serta meningkatkan jumlah kehadiran peserta posyandu serta pentingnya terdapat pengaman jalan bagi keselamatan pengguna jala. Pot safety juga dimanfaatkan sebagai media tanam toga sebagai pendukung kegiatan PKK RT 37. Kegiatan ini menumbuhkan kesadaran pentingnya menjaga dan merawat gedung Posyandu dan keamanan lingkungan bagi Masyarakat RT 37 serta penanaman toga di pot yang representative memperindah lingkungan RT. 37.
Pengaruh Current Ratio, Debt to Equity Ratio, dan Total Asset Turnover terhadap Pertumbuhan Laba pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2021- 2024 Devira Anggraini Putri; Miswaty Miswaty; Butet Wulan Trifina
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i3.4380

Abstract

The purpose of this study is to determine the effect of Current Ratio, Debt to Equity Ratio, and Total Asset Turnover on profit growth in mining companies. This study uses a quantitative research approach. The data used are secondary data obtained from existing sources, including internal and external data that can be accessed through company financial reports, internet sources, and information publications. The research data consist of financial statements of mining companies listed on the Indonesia Stock Exchange for the 2021–2024 period. The research method used is multiple linear regression analysis with the assistance of SPSS version 27. The population in this study consisted of 35 mining companies, while the sample was selected using a purposive sampling technique, resulting in 101 observation data. The results of this study indicate that the Debt to Equity Ratio variable has a negative effect on profit growth. Meanwhile, the Current Ratio and Total Asset Turnover variables do not have a significant effect on profit growth. These findings indicate that the level of debt utilization has an important role in influencing company profit growth, while liquidity and asset utilization efficiency do not significantly determine profit growth in mining companies.
Analisis Efektivitas Anggaran Biaya Operasional sebagai Alat Perencanaan dalam Mendukung Pengendalian Proyek Elektrikal pada PT. Nusa Jaya Mandiri Leony Safina; Miswaty Miswaty; Purwo Atmojo
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i3.4425

Abstract

This study aims to analyze the preparation of the operational cost budget as a planning instrument and evaluate the effectiveness of its control function in the PT Nusa Jaya Mandiri electrical project. A well-planned budget is crucial for contractors to avoid cost overruns and ensure the smooth progress of physical work in the field. This study used a descriptive qualitative approach using a case study method. Data collection was conducted through in-depth interviews with key informants including project managers, finance staff, and field teams, and was supported by a documentary study of the Cost Budget Plan (RAB) and realization reports. The results indicate that the company's operational cost budgeting has functioned quite well as an initial planning tool through systematic projected needs. However, the budget control function has not been fully effective due to cost variances throughout the project. These deviations are primarily caused by external factors in the field, such as material price fluctuations, changes in project design, weather factors, and other technical adjustments.
Co-Authors Ade Lista Afrizal Bayu Amelia Dwi Anita Arini Istiqomah Puteri Aurellia Dwi Putri Butet Wulan Trifina, Butet Wulan Cinta Amalia Dave Justine Devira Anggraini Putri Dika Karlinda Dika Karlinda Sari Dio Pujo Leksono Eflin Lilis Erika Triana Putri Eva Fidriani Fristantia Widarta Wong Gian Agustian Atharizq Amanda Hairul Anam Hasrullah Hasrullah I Gede Aryawan I Wayan Kartana Ika Makherta Sutadji Juwari Leony Safina Liza Syah Putri Maulana Malik Ibrahim Patawari Muhammad Yusuf Rahmawan Nawang Retno Dwiningrum purwo Atmojo Putra, I Made Wianto Ranita Ramadhani Raudatul Zannah Rihfenti Ernayani Sholeh A Silmi Fitriana Sukimin Sukimin Suryanti Simbolon tutik yuliani Yanzil Azizil Yudaruddin Yanzil Azizil Yudaruddin