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All Journal INTEKNA Ilomata International Journal of Management Ilomata International Journal of Social Science Jurnal Abdimas Bina Bangsa
Nurul Qalbiah
Politeknik Negeri Banjarmasin
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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PERHITUNGAN ZAKAT PERDAGANGAN DAN PENGARUHNYA TERHADAP PAJAK PENGHASILAN Nurul Qalbiah
INTEKNA informasi teknik dan niaga Vol 13 No 3 (2013)
Publisher : P3M Politeknik Negeri Banjarmasin

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Abstract

Zakat dapat menghapus kemiskinan dan meminimalkan garis kesenjangan antara si kayadan si miskin, dimana dengan zakat diharapkan standar hidup setiap individu lebihterjamin sehingga semestinya tidak ada orang atau kelompok masyarakat yang menderita,sementara sebagian yang lain hidup berlimpah kemakmuran dan kemewahan.Salah satu kategori zakat adalah zakat kekayaan atau perdagangan. Tujuan yang ingindicapai dalam penelitian ini adalah untuk menjelaskan cara menghitung zakat perdaganganserta bagaimana pengaruhnya terhadap penghasilan kena pajak untuk menghitungbesarnya pajak penghasilan yang terutang.
PELATIHAN KOMPUTER AKUNTANSI BAGI GURU MGMP EKONOMI/AKUNTANSI KEMENAG KOTA BANJARMASIN Nurul Qalbiah; Putriana Salman; Rusman Irwansyah
Jurnal Abdimas Bina Bangsa Vol. 4 No. 1 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i1.292

Abstract

The rapid development of technology has an impact on the education sector. Schools are required to produce graduates who are aware of technology in order to get jobs quickly. One of the technologies often used by companies is application-based financial reporting, for example. the Zahir Accounting application. Teachers who are members of the Musyawarah Guru Mata Pelajaran (MGMP) Economics/Accounting the Ministry of Religion of the Banjarmasin City have only provided manual financial reporting knowledge to their students, so there has been no accounting learning combined with accounting applications. The purpose of implementing this activity is to provide knowledge and skills for MGMP Economics/Accounting teachers in computerized financial reporting. The method used are the lecturer method, the simulation method, and the practice method and discussion. The result of this activity is that teachers gain knowledge and skills in using accounting applications, then these teachers can transfer the knowledge gained to their students
The Influence of Entrepreneurial Orientation and Information Technology on the Performance of MSMEs Nurul Qalbiah; Hikmahwati; Noor Safrina
Ilomata International Journal of Social Science Vol 4 No 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijss.v4i4.889

Abstract

MSMEs play an important role in the economic development of a country. Efforts are needed to improve the performance of MSMEs to ensure their continuity and continuity. Banjarmasin as the capital of South Kalimantan Province has experienced significant progress in developing MSMEs. However, many new businesses struggle to survive for various reasons. This indicates that the performance of MSMEs in Banjarmasin has not achieved satisfactory growth. This research aims to analyze the influence of entrepreneurial orientation and information technology on the performance of MSMEs in Banjarmasin. The research population consisted of MSME entrepreneurs registered with the Banjarmasin Cooperatives and Industry Service. This research uses a quantitative descriptive approach. The analytical method used is Multiple Linear Regression, Goodness of Fit Model testing, coefficient of determination (R-squared), and F test. The results of the research show that Entrepreneurial Orientation has a significant influence on the performance of MSMEs in Banjarmasin, with a significance value (Sig) of 0.021. Information Technology also has a significant effect on the performance of MSMEs in Banjarmasin, with a Sig value of 0.006. The F value is 8.355 with a significance of 0.001, it is concluded that Entrepreneurial Orientation (X1) and Information Technology (X2) have a significant influence on the performance of MSMEs. The combined influence of Entrepreneurial Orientation and Information Technology as shown by an R-Square value of 0.188 or 18.8% indicates the existence of interdependence.
Penyusunan Laporan Keuangan Berdasarkan SAK Indonesia Untuk EMKM Pada Neci Catering di Banjarmasin Lea Emilia Farida; Nurul Qalbiah; Damara Insyira Harahap
INTEKNA Jurnal Informasi Teknik dan Niaga Vol 26 No 1 (2026): Jurnal INTEKNA, Volume 26, No. 1, Mei 2026
Publisher : P3M Politeknik Negeri Banjarmasin

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Abstract

Usaha Mikro Kecil dan Menengah (UMKM) berperan penting dalam perkembangan ekonomi di Indonesia karena UMKM menambah lapangan pekerjaan dan mengurangi angka kemiskinan. Neci Catering merupakan entitas manufaktur yang bergerak dibidang produksi makanan yang berdiri sebagai warung makan tahun 2008, kemudian tahun 2021, Neci Catering memantapkan usahanya dibidang catering. Transaksi keuangan yang terjadi pada Neci Catering terdiri: (1) penjualan tunai; (2) pembelian tunai bahan baku dan bahan penolong; (3) pembelian tunai perlengkapan dan peralatan; (4) pembayaran beban listrik, air, dan internet; serta (5) pembayaran gaji karyawan. Neci Catering melakukan pencatatan transaksi pada Buku Rekap Pemasukan. Tujuan penelitian ini adalah melakukan penyusunan laporan keuangan berdasarkan SAK Indonesia untuk EMKM pada Neci Catering selama periode Maret. Jenis penelitian ini adalah metode kualitatif dengan pendekatan penelitian studi kasus dan metode pengumpulan data dalam penelitian ini adalah wawancara dan studi dokumen. Hasil penelitian yang diperoleh pada penelitian ini Menganalisis transaksi keuangan yang terjadi selama Maret 2024, Membuat Kode dan Nama Akun, Membuat Daftar Aset Tetap dan Perhitungan Penyusutan Aset Tetap, Membuat Neraca Saldo per 28 Februari 2024, Mencatat Transaksi Keuangan bulan Maret 2024 ke Jurnal Khusus, Memposting Jurnal Khusus ke Buku Besar, Membuat Neraca Saldo Sebelum Penyesuaian per 31 Maret 2024, Membuat Jurnal Penyesuaian per 31 Maret 2024, Memposting Jurnal Penyesuaian ke Buku Besar, Membuat Neraca Saldo Setelah Penyesuaian per 31 Maret 2024, Menyusun Laporan Keuangan per 31 Maret 2024, Membuat Jurnal Penutup per 31 Maret 2024, Memposting Jurnal Penutup ke Buku Besar, Membuat Neraca Saldo Setelah Penutup per 31 Maret 2024.
Analysis of Understanding and Awareness in the Implementation of Green Accounting in Sasirangan Household Industry MSMEs in Banjarmasin Hikmahwati; Nurul Qalbiah; Noor Safrina
Ilomata International Journal of Management Vol. 6 No. 4 (2025): October 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v6i4.1833

Abstract

The production of Sasirangan fabric plays an important role in creating employment opportunities and preserving local culture amid modern market changes. However, behind these economic and cultural benefits lies a serious environmental concern, particularly due to the use of chemical dyes that generate wastewater potentially harmful to the river ecosystems in Banjarmasin City. This study aims to analyze the level of understanding and awareness among household-scale Sasirangan industry actors regarding the implementation of green accounting as an effort to manage environmental impacts. This research adopts a descriptive qualitative approach with a case study design. The study involved a population of 41 small-scale Sasirangan industry actors in Banjarmasin City. The data were analyzed using an interactive analysis model consisting of data reduction, data display, and conclusion drawing/verification. The results show that most business owners and employees have limited understanding of green accounting, especially in terms of identifying and reporting environmental costs in financial statements. Although there is awareness of the environmental impact of chemical waste, concerns remain about the financial burden of managing waste or replacing harmful materials with environmentally friendly alternatives. These findings indicate a gap between environmental awareness and its practical application in business operations and financial reporting.
Co-Authors Damara Insyira Harahap Hikmahwati Lea Emilia Farida Noor Safrina Putriana Salman Rusman Irwansyah