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EFEKTIVITAS DAN KONTRIBUSI PAJAK PARKIR TERHADAP PENDAPATAN ASLI DAERAH KOTA BANJARMASIN TAHUN 2018-2020 Olifia Mita Injelina; Sustinah Limarjani; Kadir
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 2 No. 2 (2021)
Publisher : Universitas Lambung Mangkurat

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Abstract

Banjarmasin is a city that on average has a motorized vehicle. Therefore, researchers took objects in Banjarmasin to find out how effective the Parking Tax is on the PAD of the city of Banjarmasin. The results of this study indicate that the parking tax collection in Banjarmasin is categorized as very effective, it can be seen from the realization of parking tax receipts from 2018-2020 reaching an average of 104.64% and all contributions obtained from the Parking Tax to the PAD of Banjarmasin City in 2018 -2020 an average of 3.16%.
The Influence of Budget Participation, Motivation, and Competence on the Managerial Performance of Datu Kandang Haji Hospital Diah Afrianti; Kadir Kadir; Sarwani Sarwani
Eduvest - Journal of Universal Studies Vol. 5 No. 7 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i7.51315

Abstract

Diah Afrianti (2024), The Effect of Budget Participation, Motivation, and Competence on Managerial Performance at Datu Kandang Hospital. Supervisor I: Dr. Kadir, Drs, M.Si, Ak, CA. Supervisor II: Dr. Sarwani, Drs, Ec, M.Si, Ak, CA, CPA. The purpose of this study is to examine several factors that affect managerial performance. Some of the factors tested and analyzed are budget participation, motivation, and competence at Datu Kandang Haji Hospital. The sample used in this study were managers at Datu Kandang Haji Hospital. The sample selection method uses the saturated sampling method (census), which is a sampling technique if all members of the population are used as samples. The number of managers sampled in this study were 33 managers. The data analysis technique used is multiple linear regression analysis using the SPSS version 25 program. The results showed that budget participation has a positive effect on managerial performance. Motivation and competence have no effect on managerial performance at Datu Kandang Haji Hospital.
The Effect of Intellectual Capital, Corporate Social Responsibility, Good Corporate Governance, and Financial Technology on Financial Performance Rusma Nailiah; Aisya Aulia Rizki; Fahmi Rizani; Kadir Kadir
Basic and Applied Accounting Research Journal Vol 5 No 2 (2025): Basic and Applied Accounting Research Journal
Publisher : Future Science

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Abstract

Background: Financial performance is a key indicator of a bank's efficiency and sustainability. The role of Intellectual Capital, Corporate Social Responsibility, Good Corporate Governance, and Financial Technology in enhancing bank performance has become increasingly important, especially in the Indonesian banking sector during periods of economic fluctuation. Purpose: This study aims to examine the effects of Intellectual Capital, Corporate Social Responsibility, Good Corporate Governance, and Financial Technology on the financial performance of banks listed on the Indonesia Stock Exchange between 2021 and 2024. Methods: A total of 33 banks were selected using purposive sampling. Data were analyzed using multiple linear regression in IBM SPSS Statistics 27, with Return on Assets (ROA) serving as the proxy for financial performance. Results: The findings indicate that Intellectual Capital and Financial Technology have a significant positive effect on ROA, whereas Corporate Social Responsibility and Good Corporate Governance do not significantly influence this measure. Conclusion: Intellectual Capital and Financial Technology are critical drivers of financial performance in Indonesian banks. Banks should prioritize these factors to enhance efficiency and profitability, while further research is needed to explore the role of CSR and GCG in different contexts.