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Rusmanto Rusmanto
STIE Nasional Banjarmasin
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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PENGARUH MODERNISASI SISTEM PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PADA KANTOR PELAYANAN PENYULUHAN DAN KONSULTASI PERPAJAKAN DI KABUPATEN HULU SUNGAI UTARA PROVINSI KALIMANTAN SELATAN Ida Mentayani; Rusmanto Rusmanto; - mail
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 This study aims to provide empirical evidence about the influence of organizational restructuring, improvement of business processes through the use of communications and information technology, and the improvement of human resources on tax compliance. The population in this study is the taxpayer at the Office of Counseling and Consultation Services Tax Amuntai, Hulu Sungai Utara. The sample in this study as many as 100 people. The method used is multiple linear regression method with SPSS 20 to test the hypothesis. The results showed that the variables of organizational restructuring, and improvement of business processes through the use of information and communication technologies influence on tax compliance. While the improvement of human resource variables had no effect on tax compliance.
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, 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, 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.
Co-Authors - mail Ida Mentayani Indra Saputra Makhriati Makhriati Mega Andani