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All Journal JPM17: Jurnal Pengabdian Masyarakat RJABM (Research Journal of Accounting and Business Management) JURNAL AKUNIDA JASF (Journal of Accounting and Strategic Finance) BAKTI BANUA : JURNAL PENGABDIAN KEPADA MASYARAKAT Buletin Poltanesa Jurnal Riset Inossa : Media Hasil Riset Pemerintahan, Ekonomi dan Sumber Daya Alam Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha

Titin Ruliana

Universitas 17 Agustus 1945 Samarinda

Author-ID : 3309433

Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Articles

Pemanfaatan Bahan Baku Kearifan Lokal Sebagai Sarana Memperkenalkan Desa Budaya Sungai Bawang Rina Masitoh Haryadi; Catur Kumala Dewi; Sunarto Sunarto; Titin Ruliana
JPM17: Jurnal Pengabdian Masyarakat Vol 6 No 1 (2021)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jpm17.v6i1.5155

Desa Sungai Bawang di tetapkan sebagai desa budaya oleh Pemerintah Kabupaten Kutai Kartanegara pada tahun 2008, sehingga di tuntut untuk menjadikan potensi keaarifan lokal menjadi ciri khas dan nilai tambah yang menarik bagi wisatawan yang datang. Beberapa potensi lokal yang belum di berdayakan adalah hasil dari tanaman setempat seperti bawang Dayak, biji karet, dan umbut rotan. Dari latar belakang tersebut tujuan dari kegiatan ini adalah mengembangkan potensi tanaman lokal menjadi makanan oleh oleh khas desa budaya. Metode pelaksananan dengan mengadakan pelatihan proses pembuatan dan pengemasan kerupuk bawang Dayak, umbut rotan dan keripik tempe biji karet. Peserta dari pelatihan adalah kaum ibu desa Sungai Bawang. Dengan adanya pelatihan ini diharapkan dapat memberikan nilai tambah hasil pertanian dan menaikan pendapatan dari masyarakat setempat Kata kunci: Desa Budaya Sungai Bawang, umbut rotan, biji karet, bawang Dayak

ANALISIS KESESUAIAN ANTARA LAPORAN KEUANGAN PEMERINTAH DESA DENGAN PEDOMAN PENGELOLAAN KEUANGAN DESA PERMENDAGRI NOMOR 113 TAHUN 2014 (STUDI KASUS PADA LAPORAN KEUANGAN TA 2016 PEMERINTAH DESA REMPANGA) Wijoseno Lelono, Titin Ruliana, Umi Kulsum
RJABM (Research Journal of Accounting and Business Management) Vol 2, No 2 (2018)
Publisher : LPPM University 17 Agustus 1945 Samarinda

This study aims to analyze the differences between the Rempanga Village Government Financial Statements of TA 2016 and Permendagri Number 113 of 2014, and to know and analyze the process of preparing the Rempanga Village Government Financial Statements for Fiscal Year 2016 through the accounting cycle.The hypothesis of this study is that there is a difference between the Rempanga Village Government Financial Report 2016 and Permendagri Number 113 of 2014, and the accounting cycle is not carried out in the process of compiling the Rempanga Village Government Financial Report for Fiscal Year 2016.The basis of this research theory uses Permendagri Number 113 of 2014 concerning Village Financial Management. In this study the author uses a comparative analysis tool that compares the Realization Accountability Report of the Village Budget Implementation for Fiscal Year 2016, Village Property Report as of December 31, Fiscal Year 2016, and Government and Regional Government Program Reports that enter the village in the form of Financial Statements in accordance with Financial Management Guidelines Village Permendagri Number 113 of 2014 and using the method of observation that is observing in documents which are outputs from the implementation of the accounting cycle in the form of journal memos, ledgers, unadjusted balance sheets, adjusting journal entries, and adjusted trial balance.The results of the study concluded that there were 11 Differences between the Rempanga Village Government Financial Statements of Fiscal Year 2016 with the Village Financial Management Guidelines Permendagri 113 of 2014 which were 4 differences found from observations of the Rempanga Village Government Financial Statements Fiscal Year 2016, and there were 7 differences found from interviews with the Village Secretary Rempanga as Financial Management Technical Implementation Coordinator. These differences have shown that the accounting cycle is not carried out in the process of compiling the Rempanga Government Financial Report Fiscal Year 2016, the hypothesis is accepted.

PENGARUH LAYANAN PELENGKAP TERHADAP KEPUASAN PELANGGAN PADA TOKO MEUBEL SYAKIRA DI TENGGARONG Bahaa’uddin, Elfreda Aplonia Lau, Umi Kulsum
RJABM (Research Journal of Accounting and Business Management) Vol 2, No 2 (2018)
Publisher : LPPM University 17 Agustus 1945 Samarinda

This study aims to analyze the influence of complementary services from the dimensions of information, consultation, order taking, hospitality, care taking, exceptions, billing and payment for customer satisfaction at the Syakira Furniture Store. . Respondents used in this study were 97 customers. The results showed that partially, the information, hospitality, exceptions (exceptions) variables had a significant effect on customer satisfaction at the Syakira Furniture Shop. While consulting variables, order taking variables, care taking variables, billing variables have no significant effect on customer satisfaction. Simultaneously, information variables, consultation, order taking, hospitality, care taking, exceptions, billing and payments have a significant effect on customer satisfaction.

Zakat in Employees Income Tax Titin Ruliana
RJABM (Research Journal of Accounting and Business Management) Vol 1, No 1 (2017)
Publisher : LPPM University 17 Agustus 1945 Samarinda

The income tax is one of the most frequent tax levied by the government and pay taxes is an obligation for the people of Indonesia. In addition, in the Islamic religion is also the obligation to pay zakat profession for those who have fulfilled the nisab to pay zakat. The government has issued regulation PP. 60 of 2010 concerning Zakat or compulsory religious contribution that may be deducted from gross income referring to Law No.38 of 1999 and then renewed to become law No.23 of 2011 on the management of zakat. This is done so as not to double load. This research is conducted on shipping company is to calculate and analyze the appropriateness of zakat application as deduction of income tax of employee (PPh 21) with zakat management law. 23 of 2011.Research coverage on the application of professional zakat (Zakat Law No.23 of 2011 on Zakat Management) as a deduction of income tax of employees (Tax Law No. 36 of 2008). The research was conducted at Sailing Company in Samarinda, East Kalimantan Province. This study uses employee payroll data in 2015. This study uses the following analytical tools: (1) The tax rate stipulated on the taxable income of the individual taxpayer in the country, as set forth in article 17 paragraph 1 of Law No.36 of 2008; (2) Non-Taxable Income (PTKP) Article 7 paragraph 1 Law No.36 of Law No.36 of Year 2008; 3) Income Tax (PPh) Article 21 of Law No.36 Year 2008; (4) of Law no. 23 Year 2011 About Management of Zakat Chapter IV Article 11 on Calculation of Nisab and Haul Zakat.

PELATIHAN PEMANFAATAN UMBUT ROTAN, BIJI KARET DAN BAWANG DAYAK SEBAGAI BAHAN BAKU PRODUK KEWIRAUSAHAAN Rina Masithoh Haryadi; Catur Kumala Dewi; Sunarto Sunarto; Titin Ruliana
Bakti Banua : Jurnal Pengabdian Kepada Masyarakat Vol 1, No 2 (2020): BAKTI BANUA : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin

Desa Budaya Sungai Bawang merupakan desa budaya sekaligus desa definitif yang ditetapkan oleh pemerintah daerah Kutai Kertanegara per tanggal 14 Januari 2008. Salah satu potensi lokal yang terabaikan dari Desa Budaya Sungai Bawang adalah umbut rotan, biji karet dan bawang Dayak. Ketiga bahan baku tersebut oleh mahasiswa Fakultas Ekonomi Universitas 17 Agustus 1945 Samarinda dalam mata kuliah kewirausahaan diolah menjadi keripik dan kerupuk. Oleh karena itu maka pihak Fakultas Ekonomi Universitas 17 Agustus 1945 Samarinda perlu memperkenalkan potensi lokal tersebut dan memberikan penyuluhan dan pengarahan kepada masyarakat Desa Budaya Sungai Bawang tentang cara pengolahan yang benar. Ketiga potensi lokal tersebut diolah menjadi keripik yang dapat dikonsumsi sendiri bahkan dengan kemasan yang menarik maka dapat dijual sebagai pendapatan masyarakat khususnya ibu rumah tangga Desa Budaya Sungai Bawang.

KAJIAN SEKTOR EKONOMI BASIS KOTA SAMARINDA (STUDY OF BASIS ECONOMY IN SAMARINDA) Danna Solihin; Titin Ruliana
Jurnal Riset Inossa Vol. 1 No. 2 (2019): Desember
Publisher : Badan Penelitian dan Pengembangan Daerah Kota Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.802 KB)

Penelitian ini bertujuan untuk menganalisis sektor ekonomi basis di Kota Samarinda. Di era otonomi daerah, pemerintah daerah diberikan kewenangan untuk menyelenggarakan pemerintahan yang lebih luas, nyata dan bertanggung jawab, sehingga diharapkan masing-masing daerah dapat lebih maju, mandiri, sejahtera dan kompetitif di dalam pelaksanaan pemerintahan maupun pembangunan daerahnya masing-masing. Kota Samarinda sebagai ibukota provinsi Kalimantan Timur tentu memiliki keunggulan komparatif. Akan tetapi, kontribusi terbesar PDRB Kota Samarinda saat ini masih diduduki oleh sektor primer diantaranya ialah sektor pertambangan, sebagaimana diketahui, sektor pertambangan merupakan sektor ekonomi yang berbasis sumber daya tidak terbarukan, yang dapat diartikan bahwa, semakin banyak sumber tersebut dieksploitasi maka lambat laun akansemakin menipis dan membutuhkan waktu yang sangat lama untuk memperolehnya kembali. Oleh karena itu, penulis tertarik untuk melakukan analisis terhadap sector basis terutama sektor yang berbasis sumber daya terbarukan. Data penelitian yang digunakan ialah data terkait Produk Domestik Regional kota Samarinda dan Produk Domestik Regional Bruto Kalimantan Timur sebagai data pembanding periode 2014-2018. Alat analisis yang digunakan ialah analisis location quetiont dan analisis shift share. Berdasarkan hasil analisis menunjukkan bahwa sektor jasa keuangan merupakan sektor basis utama di kota Samarinda sedangkan sektor ekonomi yang cenderung kompetitif dan memiliki daya saing tinggi ialah sektor jasa perusahaan. Hal ini mengindikasikan bahwa pertumbuhan ekonomi kota Samarinda telah mengalami perubahan struktur dari sektor pertanian dan penggalian menjadi sektor industri perdagangan dan jasa serta hasil penelitian ini juga menunjukkan bahwa sektor ekonomi kota Samarinda telah berbasis sumber daya terbarukan.

Implementation of Direct Instruction Based on Formative Assessment with Chunking Technique to Improve Students’ Understanding of Basic Economic Concepts in Semester I Diyaa Aaisyah Salmaa Putri Atmaja; Mad Yusup; Elfreda Aplonia Lau; Ida Rosanti; Purbawati Purbawati; Titin Ruliana
Poltanesa Vol 27 No 1 (2026): June 2026
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v27i1.3698

In this classroom context, several first-year students showed difficulty maintaining learning focus when basic economic concepts were delivered through long and continuous oral explanations. This classroom condition created challenges in Introduction to Economics, a conceptual course that requires students to understand abstract and interrelated concepts. This study aimed to improve student's understanding of basic economic concepts through the implementation of Direct Instruction integrated with formative assessment using a chunking technique. A Classroom Action Research design was employed in two cycles involving 19 first-semester Industrial Engineering students at Universitas Nahdlatul Ulama Kalimantan Timur. Learning materials were presented in small, sequential conceptual units, and each unit was followed by formative assessment and immediate feedback. Data were analyzed descriptively by comparing class mean scores, the number and percentage of students achieving the minimum mastery criteria, and observed changes in student’s learning engagement. The results showed a positive improvement in the local classroom context. The percentage of students achieving the minimum mastery criteria increased from only 15.8% in the pre-action stage to 36.8% in Cycle I and 84.2% in Cycle II, with the average score of class rising from 34.3 in pre-action stage to 59.8 in Cycle I and 83.8 in Cycle II and average score of students who achieved mastery rising from 70.6 in pre-action stage to 77.4 in Cycle I and 88.8 in Cycle II. Students also demonstrated better focus, more active participation, and reduced anxiety during the learning process. These findings indicate that Direct Instruction combined with chunking and formative assessment has practical potential to support the improvement of basic economic concept learning in the class studied.

KAJIAN SISTEM PENGENDALIAN INTERNAL, KEPUASAN KERJA, DAN BEBAN TUGAS TERHADAP TURNOVER INTENTION DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING Yonathan Luhat; Titin Ruliana; Andi Indrawati
Jurnal Akunida Vol. 11 No. 2 (2025): December
Publisher : Universitas Djuanda

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

Penelitian ini bertujuan untuk menganalisis pengaruh Sistem Pengendalian Internal, kepuasan kerja, dan beban kerja terhadap turnover intention, dengan Komitmen Organisasisebagai variabel mediasi. Metode yang digunakan adalah pendekatan kuantitatif dengan menggunakan PLS (Partial Least Square) berbasis data yang diperoleh dari responden karyawan. Hasil penelitian menunjukkan bahwa Sistem Pengendalian Internal dan kepuasan kerja berpengaruh positif dan signifikan terhadap Komitmen Organisasi karyawan, sedangkan beban kerja berpengaruh negatif signifikan terhadap Komitmen Organisasi. Selanjutnya, Sistem Pengendalian Internal dan kepuasan kerja berpengaruh negatif signifikan terhadap turnover intention, sedangkan beban kerja menunjukkan pengaruh positif signifikan. Komitmen Organisasiterbukti memiliki pengaruh negatif signifikan terhadap turnover intention. Selain itu, Komitmen Organisasi juga memediasi secara signifikan hubungan antara Sistem Pengendalian Internal, kepuasan kerja, dan beban kerja terhadap turnover intention. Temuan ini memperkuat pentingnya peran Komitmen Organisasi dalam mempertahankan karyawan serta perlunya pengelolaan beban kerja yang proporsional, pemberian Sistem Pengendalian Internal yang tepat, dan peningkatan kepuasan kerja dalam menekan niat keluar dari organisasi.

DEVELOPMENT OF THE EARLY WARNING SYSTEM MODEL ON THE PERFORMANCE OF BANK PERKREDITAN RAKYAT (BPR) Titin Ruliana; Imam Nazarudin Latif; Meiki Permana; Jihan Irana Dewi
Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Vol 4 No 1 (2025): International Seminar Proceedings and Call for Paper STIE Widya Wiwaha
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/semnas.v4i1.1313

This study aims to analyze the role of the Early Warning System (EWS) in predicting bankruptcy at Bank Perkreditan Rakyat (BPR). The EWS is viewed as an early detection mechanism capable of identifying financial and non-financial indicators that could potentially lead to bankruptcy risk. This study uses historical BPR data to develop an EWS-based prediction model. This study uses a quantitative approach and empirical methodology. The quantitative approach was chosen because it allows for objective measurement of financial variables and testing of relationships between variables using statistical techniques in SEMPLS. The population in this study is all BPR operating in the East Kalimantan region and officially registered with the Financial Services Authority (OJK), with an observation period starting from 2019 to 2025. The implications of this research emphasize the importance of implementing an EWS as an effective risk management tool for rural banks (BPRs) and providing input to regulators in strengthening the banking supervisory system. Thus, the EWS serves not only as an early warning system but also as a strategic instrument in maintaining the stability and sustainability of BPRs amidst local and national economic dynamics.

Environmental, Social, Governance Report, and Materiality Analysis Effect on Financial and Market Performance Andi Indrawati; Titin Ruliana; Eka Yudhyani; Nurfitriani Nurfitriani
JASF: Journal of Accounting and Strategic Finance Vol. 6 No. 1 (2023): JASF (Journal of Accounting and Strategic Finance) - June 2023
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v6i1.392

Environmental, Social, and Governance (ESG) Reports and materiality analysis are increasingly becoming a primary focus in socially and environmentally responsible corporate practices. These two elements play an important role in building financial and market performance. This research investigates the influence of ESG Reports and materiality analysis on company financial and market performance. This research method uses secondary data from a number of companies in various industries listed in IDX during the 2017-2021 period. Based on the purposive sampling technique, the sample was 23 companies, so the data processed was 115 data. Regression analysis and other statistical techniques measure the relationship between ESG variables and a company's financial results. The research results prove that elements of social and governance ESG have a negative effect on financial performance. Materiality analysis has a positive effect on market performance. These findings provide a strong basis for companies to pay more attention to ESG, especially on the social and governance factors and materiality analysis as strategic tools in risk management and improving financial and market performance. In addition, this research also provides valuable information for investors and other stakeholders increasingly paying attention to ESG aspects in their investment decision-making. Some suggestions were made for future research on ESG reports and sustainability.

Co-Authors Andi Indrawati Catur Kumala Dewi Danna Solihin Diyaa Aaisyah Salmaa Putri Atmaja Eka Yudhyani Ida Rosanti Imam Nazarudin Latif Jihan Irana Dewi Mad Yusup Meiki Permana Nurfitriani Nurfitriani Purbawati Purbawati Rina Masithoh Haryadi Rina Masitoh Haryadi Sunarto Sunarto Yonathan Luhat

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