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ANALISIS KEMUNGKINAN PENERAPAN LAPORAN BERKELANJUTAN SEBAGAI LAPORAN TAHUNAN PADA PERGURUAN TINGGI Budi Rofelawaty; Rakhmi Ridhawati
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 9 No 2 (2016): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol. 9 No. 2 September 2016
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract

Abstract, This research seeks to explore the needs of the information required by stakeholders as management accountability college, so it can be prepared the annual reporting form that is required to describe the performance of financial and other information about the operational and development PT future. The research method used in this research is descriptive qualitative method, the process of extracting data through direct interviews structured with informants of stakeholders college, then the results of our interview in-depth analysis to collate and make adjustments to the rules Kemenristek dikti and regulations BAN PT, reporting is required for a college. The results showed annual reports uploaded or composed by several major colleges in Indonesia, there are still about reporting is dominated economic performance, in accordance with SFAS No. 45, while the operating performance reported by the academic colleges to PDPT in Kemenristek dikti, are not integrated and reflect the sustainability of the college. Researchers proposed the application of sustainable annual report which disclose the results or outcomes that occurred during a period in the context of the commitment, strategy, approach to the management of PT.
PENGARUH KUALITAS SISTEM DAN KUALITAS INFORMASI TERHADAP KEPUASAN PENGGUNA APLIKASI PELAYANAN PELANGGAN TERPUSAT (AP2T) PT PLN (PERSERO) WILAYAH KALIMANTAN TENGAH DAN KALIMANTAN SELATAN AREA BARABAI Ferra Maryana; Rakhmi Ridhawati; Tuti Arum Sayekti
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, This study aimed to give empirical evidences about the effect of system and information quality to user satification of AP2DT PT PLN Persero, Tbk in Barabai Area. The independent variable was system quality and information quality. The dependent variable was user satisfication. The population in this study was 150 employees of PT PLN Persero, Tbk in Barabai Area. The data collected from the output of questionnaires which gived to the respondents. The samples technique used purposive sampling with 38 employees as respondent. The study gived empirical evidences that system quality and information quality had effect to user satification.
PENGARUH PROFITABILITAS, OPINI AUDIT, UKURAN PERUSAHAAN, TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN PROPERTI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2008-2012 Rakhmi Ridhawati; - Fitriadi
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 8 No 2 (2015): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.8 No.2 September 2015
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract

Abstract, This research was conducted to test empirically Effect of Profitability, Opinion Audit and Company Size of the Timeliness of Financial Reporting to the Property Company Listed in Indonesia Stock Exchange (BEI). Samples in this research were 30 property company that has a complete set of financial statements from 2008 to 2009. The results showed that the profitability as measured by ROA affect the timeliness of financial reporting company property. While the audit opinion and the size of the company does not affect the timeliness of financial reporting property company listed on the Indonesia Stock Exchange.
PENGARUH KUALITAS SISTEM DAN KUALITAS INFORMASI TERHADAP KEPUASAN PENGGUNA (SURVEI PADA PENGGUNA JASA PENGGUNA SISTEM APLIKASI INAPORTNET YANG TERDAFTAR DI KANTOR KESYAHBANDARAN DAN OTORITAS PELABUHAN KELAS I BANJARMASIN) Ferra Maryana; Rakhmi Ridhawati; Riski Evi Astuti
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, This research aimed to give empirical evidences about the effect of system and information quality to user satification of Inaportnet which listed in Office of First Class Harbour and Port Authority Banjarmasin. The independent variable was system quality and information quality. The dependent variable was user satisfication. The population in this study was 150 employees of 241 companies who used Inaportnet. The data collected from the output of questionnaires which gived to the respondents. The samples technique used purposive sampling with 150 employees as respondent. The research gived empirical evidences that system quality and information quality had effect to user satification partial and simoultantly.
PENGARUH KEEFEKTIFAN PENGENDALIAN INTERNAL DAN KESESUAIAN KOMPENSASI TERHADAP PERILAKU TIDAK ETIS PADA PT IQOO VIVO KALIMANTAN Rakhmi Ridhawati; Penta Lestarini Budiati; Syifa Aulia
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, This research try to give empirical evidence Of the Effect of Internal Control Effectiveness and Conensastion Convenience to Unethical Behavior at PT IQOO VIVO KALIMANTAN. Sampel in this research are employees which involve in making of reinbursement note counted 92 respondents. The result of this research indicate that internal control effectiveness and compensation convenience have an effect on negativity to unethically behavior either parsial (t test) and also simultan (F test).
PENGUKURAN KINERJA SOSIAL BANK UMUM SYARIAH (BUS) BERDASARKAN ISLAMIC SOCIAL REPORTING INDEX (INDEKS ISR) (STUDI PADA BANK UMUM SYARIAH (BUS) YANG TERDAFTAR DI STATISTIK PERBANKAN SYARIAH TAHUN 2016-2018) Rakhmi Ridhawati; Arif Septia Rahman
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 research to measure of Islamic Banking social (BUS) performance based on Islamic Social Reporting Index ( Index of ISR) Study at Islamic Banking (BUS) wich enlist in statistic Islamic 2016-2018. The sampel in this research are 12 Islamic Bank (BUS. Based on results of this research shows the average Islamic Bank socal performance in the 2016-2018 are four Islamc Bank have good predicate, six Islamic Bank have deficient predicate and two Islamic Bank have not good predicate.
PENGARUH UKURAN PERUSAHAAN DAN OPINI AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2018 Rakhmi Ridhawati; M.Riduan Abdillah; Farida Ariyana
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, This research aims to prove the effect of company size and audit opinion on audit delay in food and beverage companies listed on the Indonesia Stock Exchange in 2015-2018. This research method is a quantitative method. This research sample selection method using purposive sampling method. The dependent variable in this research is audit delay, while the independent variables in this research are company size and audit opinion. The population in this research were food and beverage companies listed on the Indonesia Stock Exchange during the 2015-2018 period, totaling 56 companies. The sample selection in this research using purposive sampling method. The research sample that was determined as many as 36 research samples. The analysis of this research uses multiple linear regression. The results showed that company size had no effect on audit delay, while audit opinion had an effect on audit delay.
DETEKSI FINANCIAL STATEMENT FRAUD: PENGUJIAN FRAUD DIAMOND PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Rakhmi Ridhawati; Mega Andani; Mellani Yuliastina; Jadidah Jadidah
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 14 No 2 (2021): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.14 No.2 September 2021
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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The purpose of this study was to prove and analyze Fraud Financial Statement Detection with Fraud Diamond Testing in Manufacturing corporations in the consumer goods industry sector listed on the IDX in the 2016-2018 period. This research used quantitative methods. The population of this study was manufacturing corporations in the consumer goods industry sector listed on the IDX in the 2016-2018 period. The sample of this study was 37 companies with a total of 111 data. The results of this study indicate that financial targets has no effect on financial statement fraud. External pressure has no effect on financial statement fraud. The nature of the industry has an effect the financial statement fraud. The ineffectiveness of supervision has no effect on financial statement fraud. The change of auditors has no effect on the financial statement fraud. Change of directors has no effect on financial statement fraud. Simultaneously, financial objectives, external pressures, the nature of the industry, ineffective supervision, turnover of auditors, and changes in directors has an impact on financial statement fraud.
PENGARUH KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI UPPD BANJARMASIN 1 Rakhmi Ridhawati; Dewi Lesmanawati; Annisa Pratiwi Lufty
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 15 No 1 (2022): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.15 No.1 Maret 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v15i1.363

Abstract

This study aims to empirically proved the effect of service quality on taxpayer compliance in paying motor vehicle taxes at UPPD Banjarmasin 1. The population used in this study was motorized vehicle taxpayers at UPPD Banjarmasin 1 and is classified as an effective taxpayer in 2019. The population in this study were 154,626 taxpayers in UPPD Banjarmasin 1. By using the Slovin formula, the selected sample is 400 respondents. The research method used a quantitative method, with the results of the study showing that the Quality of Tax Services has an effect on Taxpayer Compliance in Paying Motor Vehicle Taxes at UPPD Banjarmasin1.
PENGARUH KEMAMPUAN TEKNIK PERSONAL DAN PARTISIPASI PEMAKAI SISTEM INFORMASI TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) HULU SUNGAI TENGAH Rakhmi Ridhawati; Novianti Novianti
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 15 No 2 (2022): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.15 No.2 September 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v15i2.406

Abstract

This study aims to empirically proved the influence of personal technical skills and participation of users of information systems on the performance of accounting information systems at the regional water company (PDAM) Hulu Sungai Tengah. The population in this study were all employees of the Regional Water Company (PDAM) Hulu Sungai Tengah totaling 60 people. The sampling technique carried out in this study used the Purposive Sampling Technique, with the sample criteria being active employees and willing to be respondents at the Hulu Sungai Tengah Regional Drinking Water Company (PDAM) totaling 50 people. The research method used is a quantitative method. The results of the study showing that the ability of personal techniques and the participation of users of information systems affect the performance of the accounting information system at the Hulu Sungai Tengah Regional Water Company (PDAM), either partially or simultaneously.