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All Journal Akuntabel : Jurnal Ekonomi dan Keuangan SAR (Soedirman Accounting Review): Journal of Accounting and Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Proceeding of National Conference on Accounting & Finance Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Wahana Pendidikan RATIO: Reviu Akuntansi Kontemporer Indonesia INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS Jurnal Pengabdian Ilung (Inovasi Lahan Basah Unggul) Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah JWM (JURNAL WAWASAN MANAJEMEN) Governors Eduvest - Journal of Universal Studies JOURNAL OF WETLANDS ENVIRONMENTAL MANAGEMENT Indonesian Journal of Economic & Management Sciences (IJEMS)
Ade Adriani
Universitas Lambung Mangkurat
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Analysis of regional government financial performance and impact on welfare society Nur Nida Karimah; Sarwani Sarwani; Ade Adriani
AKUNTABEL Vol 17, No 1 (2020): April
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.22 KB) | DOI: 10.30872/jakt.v17i1.7340

Abstract

This study aims to determine and analyze the influence of local government financial performance consisting of variables of regional independence, effectiveness of regional finances, regional revenue growth, and the suitability of regional spending on welfare society. The study was conducted in 13 regencies/cities in South Kalimantan Province using secondary data from 2013-2017. The study was conducted using 65 data, which were analyzed using multiple linear regression analysis. The results of the study provide empirical evidence that only the regional independence variable has a significant influence on the welfare society in all regencies/cities in South Kalimantan Province.
Characteristics and Behavior of Managers towards Cost Consciouness (Empirical studies on Leadership Working Units in Southern Kalimantan Provincial Government) Ade Adriani; Norlena Norlena
Journal of Wetlands Environmental Management Vol 2, No 1 (2014): January - June
Publisher : Center for Journal Management and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (404.863 KB) | DOI: 10.20527/jwem.v2i1.34

Abstract

The research’s  purpose is to test empirically examine the effect of the regional financial accounting information system characteristics and behavior of managers towards cost consciouness in the use of financial information systems area. Manager behavior is proxied by the control decision-making and cost management consciousness as practiced by Abernethy and Emidia. The study will examine whether the phenomenon occurs in Indonesia, particularly in the South Kalimantan provincial government. Concretely influences the characteristics of accounting information systems in this area of financial information systems, it is seen from the behavior of Chief SKPD in the South Kalimantan provincial government in decision-. The Result shows that Characteristics of Financial Accounting Information Systems affect the use of the local financial system to control decision-making and management.  There is a significant relationship between system characteristics financial information to the control area decisions. Financial regionally accounting information system characteristics were positively associated with decision controlling policy. The use of financial information systems area for menajament decisions affect cost consciousness. The effect of control decisions the cost consciousness is significant.
Effect of Liquidity, Leverage, Inventory Intensity, and Intensity of Fixed Assets on Tax Aggressiveness Saputra, Rizal; Adriani, Ade; Saprudin, Saprudin
GOVERNORS Vol. 2 No. 2 (2023): August 2023 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i2.2492

Abstract

This study is aimed to know and to prove the influence of liquidity, leverage, inventory intensity, and fixed asset intensity on tax aggressiveness (empirical study on consumer goods companies listed on the Indonesia Stock Exchange for the period 2017-2019). The population in this study were all consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The sample in this study was 33 selected companies. The type of data used in this study is secondary data in the form of documentation of the Financial Statements of Consumer Goods Companies listed on the Indonesia Stock Exchange for the period 2017-2019. The method of analysis used in this study is logistic regression analysis. The result of this study showed that inventory intensity had an effect on tax aggressiveness, while liquidity, leverage and fixed asset intensity had no effect on tax aggressiveness in corporate taxpayers registered on the Indonesian stock exchange.
Analysis of the Relationship between Realization of Local Revenue (Pad) and Realization of Capital Expenditure with Realization of Maintenance Expenditure in Regency / City Governments in South Kalimantan Province in 2010-2016 Nugeraha, Eddy Harwan; Adriani, Ade; Hamdani, Hamdani
International Journal of Education, Information Technology, and Others Vol 7 No 3 (2024): International Journal of Education, information technology   and others (IJEIT)
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13679788

Abstract

The research "Analysis of the Relationship between Realization of Local Revenue (PAD) and Realization of Capital Expenditure with Realization of Maintenance Expenditure in Local Governments in South Kalimantan Province 2010-2016" discusses the importance of local revenues (PAD) in financing development policies in South Kalimantan Province. The authors found that there is a significant correlation between PAD and capital expenditure, as well as between PAD and maintenance expenditure. This suggests that local governments can improve their financial performance by increasing their PAD, which in turn can lead to better public services and infrastructure. The article also highlights the need for better financial management and transparency in local governments to ensure that public funds are used efficiently and effectively. Overall, the article provides valuable insights into the challenges and opportunities of local revenue generation and expenditure management in South Kalimantan Province
Pengaruh pengampunan pajak, pemahaman peraturan perpajakan, pemahaman akuntansi, kualitas pelayanan fiskus terhadap kepatuhan wajib pajak dengan preferensi risiko sebagai variabel moderating Leviana, Martha; Adriani, Ade; Norlena, Norlena
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 8 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (892.277 KB) | DOI: 10.32670/fairvalue.v4i8.1447

Abstract

The purpose of this research is to discover the influence of tax amnesty, tax regulations understanding, accounting understanding, fiscal service on taxpayer compliance with risk preference as a moderating variable. The population on this research is Corporate Taxpayer (Entity Taxpayer) which is still active. There are 100 Corporate Taxpayer questioners as the sample. This research applied SEM PLS (SmartPLS3) as the research method. The results of the study indicate that tax amnesty, understanding of tax regulations, understanding of accounting, quality of tax service services have a significant effect on taxpayer compliance, risk preferences are able to moderate the effect of understanding tax regulations on taxpayer compliance, but risk preferences cannot moderate the effect of tax amnesty, the effect of between the understanding of accounting, the influence of the quality of tax services on taxpayer compliance.
Pengaruh karakteristik eksekutif, profitabilitas, dar dan capital intensity terhadap agresivitas pajak Fahmi, Syarif; Yuliani, Rahma; Adriani, Ade
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 12 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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

Abstract

Kalimantan province is an area rich in coal deposits. That reason has made many coal companies in Kalimantan. However, the number of companies differs from the tax revenue the Regional Office of the DJP of Central and South Kalimantan receives in the coal mining sector. This research was conducted to look at the effect of tax aggressiveness on coal mining sector taxpayers in the South and Central Kalimantan DGT Regional Office. The data used in this study is secondary data, where the data was obtained from the DGT Regional Offices in South Kalimantan and Central Kalimantan. The sample of this research is 71 Taxpayers in the Coal Mining Sector of the DGT Regional Office of South, and Central Kalimantan selected using predetermined criteria. Test results on research show that executive characteristics and profitability significantly influence tax aggressiveness. In contrast, DAR and capital intensity partially have no significant effect on the tax aggressiveness of coal mining sector taxpayers in the working areas of the DGT regional offices in South Kalimantan and Central Kalimantan.
Analysis of the Implementation of Environmental Costs in a Case Study at the Banjarmasin Islamic Hospital Fatmawati Bakri Noor; Hj. Ade Adriani; Norlena; Padlah Riyadi
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 3 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i3.9351

Abstract

This study aims to uncover waste management activities and environmental costs of environmental cost reporting at the Islamic Hospital of Banjarmasin. This researcher uses a qualitative paradigm with a case study design. The research scope is the Unit of Environmental Health Sanitation with the accounting process of environmental management, hospital waste management's data focus, and expenditures for waste costs. Primary data were collected through in-depth interviews and observations; secondary data, through documentation. The results revealed that environmental management accounting systems in 2019 and 2020 found hidden environmental costs from waste management cost reports in the Financial Statements. For example, the environmental cost report applied to the SKL Unit revealed Rp 677.646.500 and Rp 459.521.600 not presented as an environmental cost in 2019 and 2020. The implementation of environmental cost accounting through environmental cost reporting at the Islamic Hospital of Banjarmasin revealed that special reports in environmental management accounting could be used as information by the management of the Islamic Hospital of Banjarmasin in planning and controlling environmental responsibility activities
Pelatihan Dan Bimbingan Penyusunan Laporan Keuangan Dan Pemasaran Melalui E-Commerce Pada Amanah Sasirangan Yuliani, Rahma Yuliani; Hayat, Atma; Adriani, Ade; Norlena, Norlena; Maharani, Frista Tiara; Fitri, Eka
Jurnal Pengabdian ILUNG (Inovasi Lahan Basah Unggul) Vol 4, No 1 (2024)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/ilung.v4i1.13390

Abstract

Sasirangan merupakan budaya Kalimantan Selatan, berpotensi sebagai produk unggulan bernilai ekonomis tinggi. Dalam rangka melestarikan budaya daerah, industri kerajinan sasirangan juga dapat membuka lapangan pekerjaan untuk masyarakat sekitar. Namun, pengembangan produk industri ini masih menghadapi berbagai tantangan, salah satu usaha dengan kendala dalam kegiatan produksinya adalah Usaha Amanah Sasirangan yang pengetahuan dan keterampilannya terbatas dalam pengelolaan keuangan. Selain itu, minimnya pemanfaatan teknologi informasi, khususnya platform e-commerce, menjadi hambatan untuk menjangkau pasar yang lebih luas dan meningkatkan daya saing produk. Pengabdian ini bertujuan untuk memberikan financial experience dan digital user experience berupa pengetahuan tentang pentingnya pencatatan kegiatan usaha dan pelatihan penyusunan laporan keuangan, serta memanfaatkan pemasaran digital (e-commerce) shopee. Terdapat tiga tahapan, yaitu perencanaan, pelaksanaan, dan evaluasi. Metode yang digunakan meliputi survei, sosialisasi, pelatihan, pendampingan intensif, monitoring, dan evaluasi. Hasil pengabdian menunjukkan perubahan positif dalam persepsi mitra Amanah Sasirangan berupa peningkatan pemahaman sebesar 80% terkait pentingnya pengelolaan keuangan dan pemasaran digital (e-commerce). Kendati demikian, terdapat sejumlah kendala yang menghambat implementasi tersebut. Sumber daya manusia yang kurang kompeten di bidang akuntansi dan administrasi untuk penyusunan laporan keuangan. Selain itu, keterbatasan akses terhadap perangkat teknologi, dan infrastruktur jaringan yang kurang memadai di lokasi produksi menjadi kendala dalam pelaksanaan kegiatan pemasaran digital (e-commerce).Kata kunci; pelatihan, laporan keuangan, pemasaran digital e-commerce, sasirangan.
The Role of Public Accouting Firm Size in Moderating The Determining Factors of The Financial Statement Integrity of Public Companies in Indonesia Sembiring, Malem Pagi; Hayat, Atma; Adriani, Ade
Eduvest - Journal of Universal Studies Vol. 5 No. 4 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i4.3778

Abstract

This research aims to empirically test the effect of corporate governance structure, leverage, and financial distress on the integrity of financial statements with the size of the public accounting firm as a moderating variable. The target population used is companies listed on the IDX with a total of 823 companies in 2022. The sample was selected using the purposive sampling method and obtained 491 company samples with certain criteria. This study was conducted using multiple linear regression analysis and continued with moderated regression analysis. The data in this study were processed using IBM SPSS software version 29. The results of the study indicate that partially, managerial ownership, audit committees, and leverage affect the integrity of financial statements. Meanwhile, institutional ownership, independent commissioners, and financial distress partially do not affect the integrity of financial statements. The size of the public accounting firm is able to moderate the relationship between leverage and financial distress on the integrity of financial statements. Furthermore, the size of the public accounting firm is not able to moderate the relationship between institutional ownership, managerial ownership, independent commissioners, and audit committees on the integrity of financial statements.
Pengaruh Manajemen Aset Terhadap Efektivitas Pengelolaan Aset Tetap Pemerintah Daerah Sisca, Yulia; Sarwani, Sarwani; Adriani, Ade
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 7.B (2025): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

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

Abstract

This study was conducted to determine the influence of asset management on the effectiveness of fixed asset management through the variables of fixed asset inventory, legal audit, fixed asset valuation, fixed asset optimization, and supervision and control of fixed assets. This type of research is quantitative, using purposive sampling techniques, which are limited to certain individuals who can provide the desired information and who understand and are able to provide a complete picture of fixed asset management. The unit of analysis in this research is all working units managing regional government property in 38 (thirty-eight) Regional Apparatus Organizations (SOPD) within the Province of Central Kalimantan. The working unit managing BMD will be represented by individual BMD officials, namely the User Asset Manager in each SOPD and the Head of the SOPD as the Asset User, with a total of 76 respondents. Data collection techniques utilize questionnaires, and data analysis uses multiple linear regression analysis with the analysis tool used being IBM SPSS version 25. The results of the study indicate that the variables of fixed asset inventory, fixed asset valuation, fixed asset optimization, and supervision and control of fixed assets have a negative and significant effect on the effectiveness of fixed asset management, while the legal audit variable has a positive and significant effect on the effectiveness of fixed asset management.
Co-Authors A. Yunani Achmad Suhaili Adya Ferina Agus Riyanto Akhid Yulianto Anizar, Sriyunia Antonius G.S Atma Hayat Banjar Nahor, Josmar Lambok Fahmi Rizani Fahmi, Syarif Fatmawati Bakri Noor Fitri, Eka Hamdani Hamdani Josmar Lambok Banjar Nahor Karimah, Nur Nida Leviana, Martha Lu’lu Nurjihan Maharani, Frista Tiara Maria Chatarina Maharani Putri Mahayana Muhammad Riza Firdaus Muhammad Riza Firdaus, Muhammad Riza Norlena Nugeraha, Eddy Harwan Nur Nida Karimah Padlah Riyadi S, Antonius G S, Syahrituah Saprudin Saprudin Saputra, Rizal Sarwani Sarwani Sarwani Sarwani, Sarwani Sembiring, Malem Pagi Sisca, Yulia Syahrituah S Wahyudin Nor Yuliani, Rahma Yuliani, Rahma Yuliani Yunani, A.