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All Journal Jurnal Pendidikan dan Pemberdayaan Masyarakat Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Al Kalam : Jurnal Komunikasi, Bisnis dan Manajemen
Indra Saputra
STIE Nasional Banjarmasin
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Pariwisata Berbasis Masyarakat di Desa Sekapuk: Sebuah Participatory Action Research Agung Yoga Asmoro; Firdaus Yusrizal; Indra Saputra
JPPM (Jurnal Pendidikan dan Pemberdayaan Masyarakat) Vol 8, No 1 (2021): March 2021
Publisher : Departement of Nonformal Education, Graduate Scholl of Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jppm.v8i1.34144

Abstract

Abstrak: Penelitian ini bertujuan untuk memahami kondisi aktual kepariwisataan berbasis masyarakat (CBT) di Desa Sekapuk dengan menganalisis pelaksanaan prinsip-prinsip CBT. CBT patut diimplementasikan karena masyarakat adalah pihak yang seyogianya menjadi pelaku utama berbagai kegiatan kepariwisataan, sehingga manfaat dari pariwisata dapat dirasakan langsung oleh masyarakat. Penelitian ini merupakan Community-Based Research (CBR) yang dilakukan dengan pendekatan Participatory Action Research (PAR). Implementasi CBT di Desa Sekapuk secara garis besar sejalan dengan prinsip-prinsip CBT pada aspek: partisipasi dan pemberdayaan masyarakat; kemitraan dengan pemangku kepentingan terkait; pengakuan dari otoritas terkait; peningkatan kesejahteraan sosial; keadilan dan transparansi dalam pembagian manfaat; peningkatan hubungan dengan ekonomi lokal dan regional; dan kemandirian finansial.  Penelitian menemukan masih perlu ditingkatkan kinerja dalam aspek penghargaan terhadap budaya dan tradisi lokal, kontribusi terhadap konservasi sumber daya alam; dan upaya peningkatan pengalaman pengunjung. Community–Based Tourism in Sekapuk Village: a Participatory Action ResearchAbstract: This study aims to understand the actual conditions of community-based tourism (CBT) in Sekapuk Village by analyzing the implementation of CBT principles. CBT should be implemented because the local community is supposedly the main actors for various tourism activities to maximize the direct benefits of tourism. This research is Community-Based Research (CBR) conducted using the Participatory Action Research (PAR) approach. The implementation of CBT in Sekapuk Village is broadly in line with the principles of CBT in the aspects of community participation and empowerment; partnerships with relevant stakeholders; recognition from relevant authorities; increase in social welfare; fairness and transparency in benefit-sharing; improved relations with local and regional economies; and financial independence. The research found that performance needs to be improved in terms of respect for local culture and traditions, contribution to the conservation of natural resources; and visitor experience enhancement efforts.
PERBEDAAN HARGA SAHAM SEBELUM DAN SESUDAH PENGUMUMAN STOCK SPLIT PADA PERUSAHAAN YANG LISTING DI BURSA EFEK INDONESIA PERIODE 2008-2013 Indra Saputra
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 10 No 1 (2017): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.10 No.1 Maret 2017
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract

Abstract,The purpose of this research was to found whether there are differences in stock prices 7 days before and 7 days after the announcement of stock split within 33 company which registered in Indonesia Stock Echange in the period 2008-2013. The Method in this research is Paired Sample T-Test using SPSS version 16.00 for Window. The results of this research found difference between the stock price before and after the date of the announcement of stock split.The results can be see from the calculation of statistical test or t test that shows the value of t arithmetic to test the hypothesis of 3.670 with the results of the significance of 0.001 which is less than 5% or 0.05 so that we can conclude the hypothesis H1, which states that there are differences significantly between the share price before the announcement after the stock split and stock split is acceptable.
PENGARUH SOSIALISASI DAN PENERAPAN E-FAKTUR PPN TERHADAP EFISIENSI PENGADMINISTRASIAN FAKTUR PAJAK (Menurut Persepsi Pengusaha Kena Pajak yang Terdaftar di KPP Pratama Banjarmasin) Indra Saputra
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 10 No 2 (2017): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.10 No.2 September 2017
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract

Abstract,This purpose of this study was to found determine whether the socialization variable (X1) and the implementation of e-faktur PPN (X2) have an effect on the Efficiency of Administrative Tax Invoice (Y) according to the Taxpayer Entrepreneur Perception Registered in KPP Pratama Banjarmasin.This study was conducted in Tax Office Pratama Banjarmasin with the number of respondents as many as 95 people. Data analysis was obtained with the help of SPSS version 16 software. The research method used multiple linear regression.The results of this study provide empirical evidence that socialization variables (X1) and the implementation of e-faktur PPN (X2) either partially or simultaneously have a significant effect on the administrative efficiency of tax invoice. e-invoice socialization variables and variables of VAT e-invoice implementation affect the administrative efficiency of tax invoice because it can provide knowledge to the taxable entrepreneur about the benefits, terms and conditions and the procedure of using e-invoice that will streamline the administration of tax invoice.
ANALISIS PERBEDAAN RATA-RATA TRADING VOLUME ACTIVITY SAHAM SEBELUM DAN SESUDAH PEMILU PRESIDEN DAN WAKIL PRESIDEN TAHUN 2014 (Event Study Pada Saham LQ-45 Di Bursa Efek Indonesia Periode 29 Juni - 19 Juli 2014) Indra Saputra
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 9 No 1 (2016): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.9 No.1 Maret 2016
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract

Abstract, This purpose of this research was to find out whether there are differences in average trading volume activity shares before and after the election of the president and vice president of the year 2014 (event study on shares LQ – 45 in Indonesia Stock Echange period 29 June - 19 July 2014). The sample drawn by purposive sampling and fulfill sample selection criterion. This research was conducted to examine and analyze the differences in the average stock trading volume activity before and after the election of president and vice president in 2014 in the capital market. Methods of data analysis using paired sample t test. The results of this research indicate that the result of paired samples t-test average stock trading volume activity there is no difference in the LQ-45 before and after the elections for president and vice president in 2014.
PENGARUH KESADARAN MEMBAYAR PAJAK DAN PENGETAHUAN TENTANG PERATURAN PERPAJAKAN TERHADAP KEMAUAN MEMBAYAR PAJAK (Studi Kasus Wajib Pajak Orang Pribadi Di KPP Pratama Banjarmasin) Rusmanto -; Indra Saputra; Retno Suci Lestari
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 11 No 2 (2018): Dinamika Ekonomi Jurnal Ekonomi dan Bisnis vol. 11 No.2 September 2018
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract

Abstract, This research aims to provide empirical evidence about the effect of awareness of paying taxes and knowledge of tax regulations on the willingness to pay taxes (case study of individual taxpayers at KPP Pratama Banjarmasin). The population in this study Individual Taxpayers in the city of Banjarmasin amounted to 180,757. The sampling method used in this study is insidential sampling with the formula of Slovin formula totaling 400 samples. The results showed that awareness of paying taxes does not influence the willingness to pay taxes partially, the knowledge of taxation regulations has a partial effect on the willingness to pay taxes, and awareness of paying taxes and knowledge of tax regulations have simultaneous or simultaneous influence on the variable willingness to pay taxes.
PENGARUH DEBT TO EQUITY RATIO DAN CURRENT RATIO TERHADAP RETURN ON ASSETS PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2016 Indra Saputra; Rusmanto Rusmanto; Mega Andani
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 12 No 1 (2019): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol. 12 No. 1 Maret 2019
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract

Abstract, This purpose of this study was to found whether effect Debt to Equity Ratio (DER) and Current Ratio (CR) on the Return On Assets (ROA) within Otomotif company which registered in Indonesia Stock Echange Period 2012-2016. The research method used is a quantitative method by collecting data and then reprocessing it with the 16.00 version of the SPSS program. The sample drawn by purposive sampling and fulfill sample selection criterion. The results of this study show partially the Debt to Equity Ratio variable has an effect on Return on Assets, while the Current Ratio variable does not affect Return on Assets. Simultaneously shows that the variable Debt to Equity Ratio and Current Ratio affect Return on Assets.
PENGARUH TINGKAT PENDIDIKAN, LATAR BELAKANG PENDIDIKAN, PENGALAMAN DAN FAKTOR SOSIAL TERHADAP PEMANFAATAN CATATAN ATAS LAPORAN KEUANGAN (CALK) PADA SKPD KOTA BANJARMASIN Rusmanto Rusmanto; Indra Saputra; Makhriati Makhriati
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 12 No 2 (2019): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol. 12 No. 2 September 2019
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract

Abstract, The research aims to provide empirical evidence of the influence of education levels on the utilization of records of financial statements (CaLK), educational background, experience, social factors in SKPD Banjarmasin City. The independent variables in this study are educational background, experience, social factors, education level. While the dependent variable is financial statement records. The population in this research was 41 SKPD Banjarmasin City. Sampling techniques using purposive sampling samples obtained 82 Heads and Financial management staff at each SKPD Banjarmasin. This is because that someone or something has the information needed for research. The sample taken in this research was the Head and Staff of the SKPD Banjarmasin financial management. The results of the research prove that the level of education, educational background, experience, social factors influence the utilization of financial statement records on the SKPD Banjarmasin.
PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017) indra saputra; rusmanto -; Aulia Ariska
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 13 No 1 (2020): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.13 No.1 Maret 2020
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract

The purpose of this study is to determine the effect of tax planning and deferred tax expense to earnings management that has not been proven empirically on manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The sample drawn by purposive sampling and fulfill sample selection criteria. Method of data analysis using logistic regression. The results of this study indicate that the variable tax planning and deferred tax burden simultaneously have a significance value of 0.087 for Profit Management. Partially, tax planning has a significance of 0.043 and deferred tax expense has a significance of 0.675 to Profit Managemen.
PENGARUH INTENSITAS ASET TETAP DAN RETURN ON ASSET TERHADAP TINDAKAN PENGHINDARAN PAJAK Rusmanto -; Indra Saputra; Yudha Rusmida
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 13 No 2 (2020): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.13 No.2 September 2020
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract

Abstract. The purpose of this study is to empirically prove the effect of fixed asset intensity and return on assets on tax avoidance in the mining and mining service sector listed on the Indonesia Stock Exchange for the 2016-2018 period. The sample in this study was obtained by purposive sampling method. "Purposive sampling is a sampling technique with certain considerations. The results of this study indicate that the Fixed Asset Intensity Variable shows the regression coefficient of 0.007 with a significant variable value of 0.578 where 0.578> 0.05 (5%) and the Return on Assets variable shows the regression coefficient of 0.003 with a variable significant value of 0.665 where 0.665> 0 , 05 (5%).
PENGARUH UMUR PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN MANUFAKTUR SUB MAKANAN DAN MINUMAN YANG TERDAPAT DI BURSA EFEK INDONESIA (BEI) PERIODE 2016– 2019 Indra Saputra; - Rusmanto; Ilmiyatul Hikmah
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 14 No 1 (2021): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol 14. No.1 Maret 2021
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract

Abstract, This purpose of this research was to found whether effect Company Age and Company Size Against Corporate Social Responsibility (CSR) Disclosure In Food and Beverage Sub Manufacturing Companies on the Indonesia Stock Exchange (IDX) for the 2016–2019 Period. The sample drawn by purposive sampling and fulfill sample selection criteria. Method of data analysis using multiple linear regression. The results of the research show that the age and size variables partially or simultaneously have an effect on Corporate Social Responsibility (CSR). These results indicate that the age and size variables together affect the amount of Corporate Social Responsibility (CSR) for the investment made by investors. While R square, company age and company size affect the disclosure of Corporate Social Responsibility (CSR) by 86.8% and the rest is influenced by other variables or factors.
Co-Authors - Rusmanto Asmoro, Agung Yoga Aulia Ariska Firdaus Yusrizal Iin Parlina Ilmiyatul Hikmah Lili Rahmawati Makhriati Makhriati Mega Andani Mega Andani Muhammad Halim Rakhmi Ridhawati Retno Suci Lestari Rusmanto - Rusmanto Rusmanto Yudha Rusmida