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Boedi, Soelistijono
Sekolah Tinggi Ilmu Ekonomi Indonesia Banjarmasin
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The Effect of Tax Relaxation, Tax Sanctions, and Gender on Two-Wheeled Motorized Vehicle Taxpayer Compliance at UPPD Samsat Banjarmasin II Zaini, Siti Aisyah Mukarramah; Syahdan, Saifhul Anuar; Ruwanti, Gemi; Boedi, Soelistijono
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 3 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Sept 2024)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v4i3.718

Abstract

This research aims to empirically test the effect of tax relaxation, tax sanctions, and gender on taxpayer compliance for two-wheeled motorized vehicles at UPPD Samsat Banjarmasin II.This quantitative research employs questionnaire as data collection method. Further, 70 two-wheeled motor vehicle taxpayer registered with UPPD Samasat Banjarmasin II are chosen as the respondents. The hypothesis testing in this research uses multiple linear regression analysis. The results of this research show that tax sanctions have an effect on taxpayer compliance for two-wheeled motorized vehicles at UPPD Samsat Banjarmasin II. Meanwhile, tax relaxation and gender have no effect on taxpayer compliance for two- wheeled motorized vehicles at UPPD Samsat Banjarmasin II. Moreover, there is no differences in vehicle taxpayer compliance motorized two-wheelers based on gender
PELATIHAN BAHASA INGGERIS UNTUK KARYAWAN BANK KALSEL Muhammad Maladi; Soelistijono Boedi; Abdul Kadir; Henny Septiana Amalia; Firdaus, Iqbal; Budi Dermawan
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 7 No 3 (2024): APTEKMAS Volume 7 Nomor 2 2024
Publisher : Politeknik Negeri Sriwijaya

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

Abstract

Ability in using English will have a competitive advantage in building strong business relationships and understanding the needs of international customers. However, many bank employees face challenges in developing their English skills. Some of them may have limited access to adequate learning resources, while others may not have enough spare time to attend formal training. Moreover, some bank employees may feel less confident in using English in real business situations, such as interacting with foreign customers or participating in international meetings.  Therefore, through this community service program, we aim to address these obstacles and assist bank employees in developing the English skills necessary for success in an increasingly global banking environment. By providing intensive training, mentoring, and relevant learning resources, we hope to enhance the English competence of bank employees, strengthen their
Pengaruh Financial Distress, Ukuran Perusahaan, dan Leverage Terhadap  Manajemen Laba dengan Kepemilikan Manajerial Sebagai Variabel Moderasi pada Perusahaan Sektor Ritel yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023 Puspita, Eka; Ruwanti, Gemi; Asyikin, Jumirin; Boedi, Soelistijono
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 9 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v2i9.1780

Abstract

This study aims to examine the effect of financial distress, firm size, and leverage on earnings management with managerial ownership as a moderating variable in retail companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The research employs a quantitative approach using secondary data from annual reports and financial statements, with samples selected through purposive sampling, resulting in 57 observations from 43 companies. Data were analyzed using multiple linear regression and moderated regression analysis (MRA) with SPSS 25. The findings reveal that financial distress and leverage have no significant effect on earnings management, while firm size shows a significant positive influence on earnings management. Furthermore, managerial ownership does not moderate the relationship between financial distress, firm size, and leverage with earnings management. These results indicate that firm size plays a dominant role in driving earnings management practices, while relatively small managerial ownership has not been sufficient to act as an effective control mechanism. Therefore, companies are advised to maintain transparency in financial reporting, and investors are encouraged to consider firm size and ownership structure when assessing earnings quality.
Pengaruh adopsi e-commerce, penggunaan sia, dan pemahaman literasi keuangan terhadap kinerja keuangan UMK Az Zahra, Salsa; Ruwanti, Gemi; Syahdan, Saifhul Anuar; Boedi, Soelistijono
KINERJA Vol 20 No 4 (2023): November
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jkin.v20i4.14091

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh adopsi e-commerce, penggunaan sistem informasi akuntansi dan pemahaman literasi keuangan terhadap kinerja keuangan usaha mikro dan kecil di kota Banjarmasin. Jenis penelitian ini adalah penelitian kuantitatif. Penelitian ini menggunakan sumber data primer yaitu melalui penyebaran kuesioner. Analisis dilakukan terhadap 100 responden. Kriteria sampel yang digunakan peneliti untuk pengambilan sampel adalah usaha mikro dan kecil bercirikan Kalimantan Selatan yang terletak di Kota Banjarmasin yang mempunyai lima kecamatan yaitu kecamatan Banjarmasin Timur, Banjarmasin Tengah,  Banjarmasin Utara, Banjarmasin Barat, dan Banjarmasin Selatan. Kategori usaha mikro dan kecil dalam sampel ini adalah kerajinan, industri pengolahan, restoran, dan jasa perdagangan cinderamata. Penelitian ini menggunakan teknik non-probability sampling dengan metode purposive sampling. Pengujian hipotesis penelitian dilakukan dengan menggunakan alat analisis regresi linier berganda yang diolah menggunakan aplikasi software SPSS versi 26. Data yang digunakan adalah data primer dari hasil kuesioner. Hasil penelitian menunjukkan bahwa secara parsial adopsi e-commerce, penggunaan sistem informasi akuntansi dan pemahaman literasi keuangan berpengaruh positif terhadap kinerja keuangan usaha mikro dan kecil di kota Banjarmasin
The influence of financial ratios on financial distress of transportation sector companies in Indonesia Harnida, Mutia; Syam, Akhmad Yafiz; Syahdan, Saifhul Anuar; Ruwanti, Gemi; Boedi, Soelistijono
KINERJA Vol 21 No 2 (2024): Mei
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jkin.v21i2.14589

Abstract

The purpose of this research is to determine the influence of the current ratio, debt to asset ratio, debt to equity ratio, return on asset, return on equity, total asset turn over on financial distress in transportation sector companies listed on the Indonesia Stock Exchange. Using purposive sampling method, a sample of 22 companies was obtained over a period of 3 years. This research utilizes secondary data obtained from financial and annual reports published on the Indonesia Stock Exchange from 2020 to 2022. Logistic regression is employed to analyze the data. The results of this study indicate that the debt to asset ratio has a partial effect on financial distress. However, the current ratio, debt to equity ratio, return on asset, return on equity, and total asset turnover do not have a partial effect on financial distress. Simultaneously, the influence of the current ratio, debt to asset ratio, debt to equity ratio, return on asset, return on equity, and total asset turnover affects financial distress
Pengaruh Pembelajaran Akuntansi, Literasi Keuangan dan Kontrol Diri terhadap Perilaku Keuangan Mahasiswa Akuntansi Yatiningsih, Ana; boedi, Soelistijono; Ruwanti, Gemi; Kadir, Abdul
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.v8i3.2258

Abstract

Financial behavior is the actions a person takes in processing, managing and using financial from existing sources. Individuals who have financial behavior tend to have an effective attitude in using the finances they obtain. Someone who is good at financial management, the process of managing financial expenses and income as well as using financial resources from existing resources. Therefore this research aims to determine the influence of accounting learning, financial literacy and self-control on the financial behavior of individual students majoring in accounting at universities in Banjarmasin. The population in this study were students majoring in accounting from several universities in the city of Banjarmasin, especially STIE Indonesia Banjarmasin, STIE Nasional, STIE Pancasetia and Lambung Mangkurat university. The sampling technique in this research used purposive sampling. The number of samples obtained was 100 respondents. The data collection technique used was a questionnaire. This research uses mulitiple linear regression analiysis. The results of the research show that the variabels of accounting learning and financial literacy have a positive and significant effect on the individual financial behavior of students majoring in accounting at universities in Banjarmasin, while self-control has no effect on individual financial behavior of students majoring in accounting at a university in Banjarmasin.
Pengaruh Struktur Modal, Profitabilitas dan Keputusan Investasi Terhadap Nilai Perusahaan yang Dimoderasi Ukuran Perusahaan. Amelia, Arliza; Kadir, Abdul; Syahdan, Saifhul Anuar; Boedi, Soelistijono
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2279

Abstract

The purpose of this study was to analyze and find real evidence regarding capital structure, profitability and investment decisions on firm value moderated by company size which may or may not affect the three independent variables on firm value. This research uses purposive sampling method. This study uses food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2018-2022, obtained 27 companies as a population with the number of samples used in the study of 135. The data analysis used is regression analysis and classical assumptions, and hypothesis testing is also carried out using multiple linear regression analysis and moderation regression testing. The results of this study indicate that capital structure, profitability and investment decisions have a positive effect on firm value. Company size as a moderating variable is able to moderate (weaken) the effect of capital structure on firm value, company size is also able to moderate (strengthen) the effect of profitability on firm value and company size is not able to moderate (weaken or strengthen) the effect of investment decisions on firm value. Keywords: Capital structure, profitability, investment decision, firm value, company size
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 Trust in the Government on Tax Compliance with the Perception of Tax Fairness as A Mediating Variable Hayati, Nururl; Syahdan, Saifhul Anuar; Fahrianta, Riswan Yudhi; Boedi, Soelistijono
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.v6i2.1202

Abstract

This study aims to examine the influence of trust in the government on tax compliance with perceptions of tax fairness as a mediating variable. The research used a quantitative method. The data used are primary, obtained directly from respondents’ responses to the distributed questionnaires. The population in this study consists of MSME taxpayers in the Food and Beverage sector in the City of Banjarmasin. The sampling technique employed is non-probability sampling, specifically convenience sampling. The research sample consists of 100 taxpayers. The results indicate that trust in the government has a positive effect on perceptions of tax fairness and tax compliance; perceptions of tax fairness have a positive impact on tax compliance; and perceptions of tax fairness mediate the relationship between trust in the government and tax compliance
Co-Authors Abdul Kadir Abdul Kadir Abdul Kadir Adisty, Putri agnes arianita teguh Akhmad Yafiz Syam Akhmad Yafiz Syam, Akhmad Yafiz Amelia, Arliza Antung Noor Asiah Arianti S, Ani Az Zahra, Salsa Budi Dermawan Eka Puspita Fahrianta, Riswan Yudhi Firdaus, Iqbal Gemi Ruwanti Harnida, Mutia Hayati, Nururl Henny Septiana Amalia Imam Wahyudi Jumirin Asyikin Jumirin Asyikin Jumirin Asyikin Lisandri, Lisandri Masithah Akbar Muhammad Maladi Muslimah Muslimah Nastiti, Rizky Nazila Anggraeni Novaria Handayani Nursari, Oktavia Winda Ruwanti, Gemi Saifhul Anuar Syahdan Seftiannoor, Aulia Sri Ernawati Sri Ernawati Steven Aditiajaya Suriansyah Suriansyah Syaefuddin, Syaefuddin Syahdan, Saifhul A. Syarief, Hanni Annisa Yanuar Bachtiar Yatiningsih, Ana Zaini, Siti Aisyah Mukarramah