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All Journal EKONOMIA Journal of Nonformal Education Dedikasi : Jurnal Ilmiah Sosial, Hukum, Budaya Jurnal Penelitian Pendidikan IPA (JPPIPA) Kompartemen : Jurnal Ilmiah Akuntansi IJEBD (International Journal Of Entrepreneurship And Business Development) Pendas : Jurnah Ilmiah Pendidikan Dasar RJABM (Research Journal of Accounting and Business Management) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal GeoEkonomi JASF (Journal of Accounting and Strategic Finance) Journal of Indonesian Science Economic Research Jurnal Ilmiah Manajemen Kesatuan Jurnal Impresi Indonesia Akuntansi'45 Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Economic Reviews Journal Paradoks : Jurnal Ilmu Ekonomi Jurnal Abdimas Lamin Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Sepakat : Sesi Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat dan Riset Pendidikan Indonesian Journal of Sustainability Policy and Technology JUTRIANCE Journal of Nonformal Education JURDIASRA

Imam Nazarudin Latif

Fakultas Ekonomi, Universitas 17 Agustus 1945, Samarinda, Indonesia

Author-ID : 2747821

Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Public Health Social Sciences Other

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Pengaruh Likuiditas, Solvabilitas Dan Profitabilitas Terhadap Harga Saham Perusahaan Indeks Lq 45 Tahun 2014 – 2018 Tatang Kosasih; Elfreda Aplonia Lau; Imam Nazarudin Latif
Journal of Indonesian Science Economic Research Vol 1, No 1 (2019)
Publisher : Common Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to analyze the influence of Likuidity seen from Current Ratio, Solvability seen from Debt to Equity Ratio dan Profitability seen from Return On Asset to Share Price of Index LQ 45 Companies in Indonesia Stock Exchange (BEI) in 2014 – 2018.The population in this study are the companies index LQ 45 that are included in the Indonesia Stock Exchange (BEI) in 2014 – 2018. Sample selection is taken by using purposive sampling method. The number of samples are 15 index LQ 45 in Indonesia Stock Exchange (BEI). Data which is secondary data. The classical principle test used in this study is by using normality test, multicolerity test, heteroxidity test, and autocorrelation test. The analysis used in this research is multiple regression method.Based on the calculation results show that the Current Ratio is not significant to Share Price index LQ 45 in Indonesia Stock Exchange (BEI). Debt to Equity Ratio is not significant to Share Price index LQ 45 in Indonesia Stock Exchange (BEI). Return On Asset is significant to Share Price index LQ 45 in Indonesia Stock Exchange (BEI). Current Ratio, Debt to Equity Ratio, dan Return On Asset is not significant to Share Price index LQ 45 in Indonesia Stock Exchange (BEI).

Analisis Portofolio Saham Pada Perusahaan Sub Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Dengan Pendekatan Capital Asset Pricing Model (CAPM) dan Arbitrage Pricing Theory (APT) George Luois David Lento; Imam Nazarudin Latif; Camelia Verahastuti
Journal of Indonesian Science Economic Research Vol 1, No 2 (2019)
Publisher : Common Publisher

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The purpose of this study aims to determine the expected return of the stocks at the mining firms by sector that listing in Indonesia’s Stock Exchange with the CAPM & APT method and also to compare which one from those method was best to predict the expected return. The analytical tools used are Capital Asset Pricing Model (CAPM) and Arbitrage Pricing Theory (APT) and also Mean Absolute Deviation (MAD). The results of this study shows : 1) Expected return value of yearly average with CAPM method period 2016 – 2018 is inclined fluctuation with the result that the hypothesis was rejected. 2) Expected Return value of yearly average with APT method period 2016 – 2018 is always decreases with the result that the hypothesis was rejected. 3) MAD value for CAPM method has smaller value than MAD for APT method, it means CAPM was better than APT in predicting expected return, this result is also showed the hypothesis is accepted. The conclusion of this study is : 1) The result shown expected return at the mining firms by sector in period 2016 – 2018 is inclined fluctuationly, the reasons is CAPM use one systematic risk only that is stock value which came from the intern of the firm. 2) The result shown the expected return at the mining firm by sector in period 2016 – 2018 is always decreases significant enough, the reasons is APT use many economic macro factor like inflation, SBI rate, rupiah kurs in which that factor was increasingly in this study period. 3) The result of MAD CAPM after compare with MAD APT has smaller value, it shows CAPM Method was better than APT method in predicting expected return.

Perencanaan Pajak Untuk Efisiensi Pembayaran Pajak Imam Nazarudin Latief dan Andi Kontono
DEDIKASI : Jurnal Ilmiah Sosial, Hukum, Budaya Vol 30, No.1 (2014)
Publisher : Prodi Ilmu Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/ddk.v0i0.1224

The purpose of this study was to determine the calculation ofincome tax PT. Kaltim Lestari Unggul before and after applicable tax planning to improve the efficiency of the paymentof tax burden. The analysis tools being used was Number of tax laws. 36 of 2008, Fiscal correction of the costs included in Law No. taxation. 36 of 2008, Calculating and tax planning on tax payer income tax in 2012, comparing taxable income before and after tax planning. Based on the results of a study of the income statement of PT. Kaltim Lestari Unggul, it had been found that payment ofincome tax expense using the right tax planning in accordance with the provisions of the tax laws No.36 of 2008 in PT. Kaltim Lestari Unggul in 2012 to minimize the burden of the tax to be paid.

PERENCANAAN PAJAK UNTUK EFISIENSI PEMBAYARAN PAJAK Imam Nazarudin Latif Andi Kantono
DEDIKASI : Jurnal Ilmiah Sosial, Hukum, Budaya Vol 30, No 1 (2014)
Publisher : Prodi Ilmu Administrasi Negara

EVALUASI KAPABILITAS AUDIT INTERNAL PADA PERWAKILAN BPKP PROVINSI KALIMANTAN TIMUR imam Nazarudin Latief
RJABM (Research Journal of Accounting and Business Management) Vol 2, No 1 (2018)
Publisher : LPPM University 17 Agustus 1945 Samarinda

This study aims to determine (1) To know the understanding of the enhancement of APIP capability by using Internal Audit Capability Model (IA-CM) (2) To know the internal audit capability level at the BPKP Representative of East Kalimantan Province and the efforts to be taken to improve and maintain it. This research was conducted at BPKP Representative of East Kalimantan Province. Period assessed by the author's internal audit capability is the period of 2016.This research is conducted by field research and literature research by reading the literature related to the problem under study. The data used to evaluate internal audit capability at BPKP Representative of East Kalimantan Province is data of internal audit capability condition of BPKP Representative of East Kalimantan Province. The analytical tool used in this research is Head of BPKP Regulation No. 16 of 2015 on Technical Guidelines for Capacity Improvement of Government Internal Supervisory Apparatus.The result of this research is internal audit capability of BPKP Representative of East Kalimantan Province on elements of Role and Service, Professional Practice, Accountability and Performance Management, Organizational Relations and Culture, The Governance Structure is at level 3 (integrated), while the element of Human Resource Management is at level 2 (infrastructure). Based on the evaluation of the six elements, the internal audit capability of BPKP Representative of East Kalimantan Province is at level 3 (integrated) with the record.

ANALISIS KINERJA KEUANGAN PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PADA MASA KABINET INDONESIA BERSATU JILID I DAN II Galih Wisnu Wardhana; Anton Respati Pamungkas; Imam Nazarudin Latief
RJABM (Research Journal of Accounting and Business Management) Vol 3, No 2 (2019)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Financial performance is the determination of certain measures that can measure the success of a company in generating profits. Efficient company performance, one of wich can be seen from the increase in profits earned by the company, so that in the end will bring a positive impact on government revenue from the taxation sector. The purpose of this study was to obtain empirical evidence about the efficiency of food and beverage companies on the IDX during the United Indonesia Cabinet I and II. The population of this research is the manufacturing companies since 2005 -201 which amounted to 19 companies, after the purpose of purposive sampling method with the aim of getting samples in accordance with the research objectives, there are 17 companies that fit the criteria set for the sample. The results of this study prove that there are significant differences for the variables CR, DER, NPM, ROA and EPS, food and beverage companies in the period of KIB I and KIB II, this means that company managers and investors generally responded in the governance period of KIB I and KIB II

ANALISA PENGELOLAAN PERSEDIAAN TERHADAP KEANDALAN PENYAJIAN LAPORAN KEUANGAN DI DINAS PETERNAKAN PROVINSI KALIMANTAN TIMUR imam Nazarudin Latief
RJABM (Research Journal of Accounting and Business Management) Vol 1, No 2 (2017)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Persediaan merupakan bagian aset lancar yang tercantum dalam neraca, dan menurut Pernyataan Standar Akuntansi Pemerintah (PSAP) Nomor 5, adalah aset lancar dalam bentuk barang atau perlengkapan yang dimaksudkan untuk mendukung kegiatan operasional pemerintah, dan barang-barang yang dimaksudkan untuk dijual dan/atau diserahkan dalam rangka pelayanan kepada masyarakat.Laporan keuangan yang andal berarti informasi dalam laporan keuangan bebas dari pengertian yang menyesatkan dan kesalahan material, menyajikan setiap fakta secara jujur, serta dapat diverifikasi.Tujuan penelitian ini adalah ingin mengetahui penyajian, pengungkapan dan pelaporan dari pengelolaan persediaan di Dinas Peternakan Provinsi Kalimantan Timur apakah sudah sesuai peraturan yang berlaku yaitu Peraturan Pemerintah RI Nomor 27 tanggal 24 April 2014 tentang Pengelolaan Barang Milik Negara/Daerah, Peraturan Gubernur Kalimantan Timur Nomor 67 Tahun 2015 tentang Kebijakan Akuntansi Pemerintah Provinsi Kalimantan Timur khususnya lampiran XIII tentang Kebijakan Akuntansi Nomor 12 Akuntansi Aset, dan Surat Edaran Gubernur Kalimantan Timur Nomor 900/185/024-IV/Keu tanggal 18 Desember 2014 tentang Pengelolaan Persediaan.Perumusan masalah dari penelitian ini adalah “apakah penyajian, pengungkapan dan pelaporan dalam pengelolaan persediaan pada Dinas Peternakan Propinsi Kalimantan Timur sudah sesuai dengan peraturan yang dimaksud dalam tujuan penelitian ini”. Penelitian dilakukan dengan cara penelitian kepustakaan dan penelitian ke lapangan.Hipotesis penelitian ini yaitu “penyajian, pengungkapan dan pelaporan dalam pengelolaan persediaan pada Dinas Peternakan Propinsi Kalimantan Timur belum seluruhnya sesuai dengan tujuan penelitian ini”.Kesimpulan dari hasil penelitian ini bahwa Pengelolaan persediaan pada lingkup Dinas Peternakan Provinsi Kalimantan Timur masih belum seluruhnya sesuai dengan tujuan penelitian ini.

Literasi Keuangan Syari’ah dan Digital Marketing Bagi UMKM Kerajinan Sarung Tenun di Samarinda Kalimantan Timur Imam Nazarudin Latif; Helda Syahfari; Purwanti Purwanti
Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 5, No 2 (2022): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v5i2.3149

Samarinda Seberang adalah sebuah kecamatan bagian dari kabupaten Samarinda, merupakan sebuah kecamatan yang disebut desa tenun. Kampung Tenun merupakan pemukiman yang menjadi sentra industri rumah tangga penghasil kerajinan Samarinda. Salah satu produk yang dihasilkan adalah sarung tenun. Potensi produk usaha kecil menengah di Samarinda Kalimantan Timur cukup menjanjikan, salah satunya sarung tenun khas Samarinda. Namun ada beberapa faktor yang berpotensi menghambat perkembangan produk sarung tenun ini, seperti pencatatan keuangan yang masih minim dan belum terlaksana dengan baik. banyak UMKM yang belum mendapatkan pelatihan rinci tentang tata cara pengelolaan keuangan. Masalah pengelolaan keuangan diyakini menjadi faktor kunci yang memicu kegagalan UMKM. Pengelolaan keuangan UMKM harus menerapkan metode yang praktis dan terstruktur dalam pengelolaan keuangan dengan mempraktekkan akuntansi dengan baik. Selain permasalahan literasi keuangan pada UMKM sarung tenun yang masih kurang, permasalahan yang dihadapi adalah pemasaran yang belum dilakukan secara maksimal salah satunya pemasaran dengan cara digital. Kegiatan sosialisasi ini menawarkan program pemberdayaan sosial ekonomi bagi masyarakat khususnya kelompok UMKM tenun sarung di kecamatan Samarinda Seberang. Melalui Modernisasi teknologi literasi keuangan dan digital marketing, yang bertujuan untuk meningkatkan pengetahuan dan keterampilan masyarakat dalam menyusun laporan keuangan bisnis dan dalam memasarkan produk yang dihasilkan. Sehingga menghasilkan UMKM yang memahami literasi keuangan syariah, menghasilkan UMKM yang dapat memasarkan produk dengan digital marketing, meningkatkan pendapatan/omzet UMKM sarung tenun di Samarinda dan dapat meningkatkan pendapatan ekonomi daerah. Luaran dari program sosialisasi literasi keuangan syariah dan digital marketing ini adalah: (1) modul/SOP literasi keuangan syariah UMKM sarung tenun di Samarinda, (2) modul/SOP teknologi digital marketing UMKM sarung tenun di Samarinda, (3) Publikasi dalam Jurnal Pengabdian kepada Masyarakat dan media massa.

Audit Manjemen untuk Menilai Efektivitas Fungsi Sumber Daya Manusia (Studi pada Pegawai Unit Penyelenggara Bandar Udara Aji Pangeran Tumenggung Pranoto) Ema Harifa; Camelia Verahastuti; Imam Nazarudin Latif
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 20 No.1, Maret 2022
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v20i1.12791

Penelitian ini bertujuan untuk mengetahui efektivitas fungsi SDM, serta memberikan saran dan rekomendasi atas berbagai kelemahan yang ditemukan. Aktivitas dalam penelitian SDM yang diteliti khusus pada perencanaan SDM yang ada di Kantor Unit Penyelenggara Bandar Udara Kelas I APT. Pranoto Samarinda. Alat analisis yang digunakan dengan metode komparatif (perbandingan) dengan responden pegawai yang ada di bagian Unit pemroses bahan kerja sama, kemudian peneliti akan menyimpulkan apakah hipotesis diterima atau ditolak dari persentase nilai yang didapat relative tersebut dideskripsikan berdasarkan kriteria penilaian yang digunakan dengan data yang ada.

Analysis of Financial Management in Economic Empowerment of MSMEs: A Case in a Tourism Village Latif, Imam Nazarudin; Heriyanto, Heriyanto; Mardiana, Mardiana; Dewi, Catur Kumala
Journal of Nonformal Education Vol 9, No 1 (2023): February: Community Empowerment and Equivalency Education
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jne.v9i1.42717

Rural economic development requires quick and appropriate action to maximise existing resources in the village through an entrepreneurial movement. One solution is to build a Tourism Village, which will increase the role of Micro, Small, and Medium Enterprises (MSMEs) around the area. Therefore, it is very important for MSMEs to have good financial management in order to improve their business performance. This study aims to identify and evaluate the level of effectiveness of financial management in MSMEs in Kampung Ketupat, Jalan Mangkupalas, Kelurahan Mesjid, Samarinda Seberang, Samarinda City, East Kalimantan. The method used in this research is qualitative through observation and interviews with key informants in Kampung Ketupat. The results showed that the financial management of MSMEs in Kampung Ketupat is based on a system of capital assistance, joint venture and profit sharing through PKK. This system is said to be effective because it fulfils the Empowerment index, which is an index that assesses the level of empowerment of MSMEs. The Empowerment Index provides a broad view of the effectiveness of MSME empowerment and can be used as a reference to determine steps to strengthen MSME performance, especially in terms of financial planning, implementation, and control. Therefore, good financial management in MSMEs will provide great benefits for the performance and sustainability of MSMEs in Kampung Ketupat. This research contributes to the scientific world, especially regarding the study of financial management of MSMEs in Kampung Ketupat on Jalan Mangkupalas, Mesjid Village, Samarinda Seberang, Samarinda City, East Kalimantan.

Co-Authors Abdul Majid Abdul Majid Abdul Talib Bin Bon Agus Sukoco Aisyah Nazwa Az Zahra Akhmad Al Aidhi Allysa Febriana Andi Indrawati Anton Respati Pamungkas Arif Saefudin Camelia Verahastuti Catur Dewi Catur Kumala Dewi Catur Kumala Dewi Daniel Happy Putra Dewi, Catur Dewi, Catur Kumala Eddy Soegiarto K Eka Yudhyani Eka Yudhyani Ema Harifa Erialdi Syahrial ESWAN, TUKIMUN, Evi Kurniasari Purwaningrum Faizal Reza Frihandini, Dina Gagah Agung Sulistyo Budi Galih Wisnu Wardhana George Luois David Lento Hamsyah, Hamsyah Helda Syahfari Heriyanto Heriyanto Heriyanto Indra P , Ardiyanto Ivana Nina Esterlin Barus Ivana Nina Esterlin Barus Ivana Nina Esterlin Barus, Ivana Nina Esterlin Jihan Irana Dewi Kelfin Sarira Liona Efrina S LUKMAN, LUKMAN Majuliyati, Majuliyati Masithoh Haryadi, Rina Meidina Rahma Utami Meiki Permana Muhammad Maulana Nur Ika Mauliyah Nurfitriani Nurfitriani Nurfitriani Nurfitriani Nurfitriani Purwanti Purwanti Rachman, Marjoni Riki Rahman Rina Masithoh Haryadi Sayid Irwan Simon Petrus Soegiarto K, Eddy Suci Lestari Sukirma SUNARTO Tatang Kosasih Tisya Ayu Andriani Titin Ruliana Titin Ruliana William Budiman Wongso, Rusmadi

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