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All Journal Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi
Soedjatmiko Soedjatmiko
Jurusan Akuntansi Sekolah Tinggi Ilmu Ekonomi (STIE) Nasional Banjarmasin
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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PENGARUH PEMAHAMAN KODE ETIK PROFESI AKUNTAN TERHADAP PERILAKU ETIS PADA MAHASISWA STIE NASIONAL BANJARMASIN Soedjatmiko -; Hilmi Abdullah; Nor Asiah
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,The purpose of this study is to provide empirical evidence of the influence of understanding the ethical code of the accountant profession against ethical behavior in accounting students STIENAS Banjarmasin.Population and sample in this study are students majoring in accounting given some questions about understanding the ethical code of accountant profession and ethical behavior. The method used in this research is quantitative descriptive to describe the understanding of ethics code of accountant profession to the ethical behavior of STIE students of Banjarmasin.The results of this study indicate that understanding the ethical code of the accountant profession affect the ethical behavior of the students of National STIE Banjarmasin.
PENGARUH SANKSI PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (PBB) DI KOTA BANJARMASIN Soedjatmiko -; Sri Mulyani
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 research aims to examine the effect of tax sanctions and awareness of taxpayers on taxpayer compliance in paying land and building tax (PBB) in the city of Banjarmasin. The research population consisted of Land and Building Tax Obligations (PBB) in Banjarmasin City in 2017 data obtained from the Banjarmasin City Revenue Service (Dispenda) stated that it was obtained for 1 (one) year as many as 190,014 people. The research sample used in this study is Random Sampling. Sampling for this study uses the Slovin formula totaling 100 people. The results of this study indicate that partially the tax sanction variable affects taxpayer compliance, while the taxpayer's awareness variable does not affect taxpayer compliance. Simultaneously shows that the variables of tax sanctions and awareness of taxpayers affect taxpayer compliance. The R square determinant test results show the effect of tax sanctions and taxpayer awareness on taxpayer compliance by 76% which has a large influence while the remaining 24% is influenced by other variables not included in this study. The conclusions of this study are that only independent tax sanction variables have a significant effect on the dependent variable of taxpayer compliance. While simultaneously independent variables of tax sanctions and awareness of taxpayers affect the dependent variable taxpayer compliance is due to tax sanctions and awareness of taxpayers is important information used in increasing taxpayers in paying land and building tax (PBB).
ANALISIS PENGARUH DAYS SALES OUTSTANDING (DSO), DAYS INVENTORY OUTSTANDING (DIO), DAN, DAYS PAYABLE OUTSTANDING (DPO) TERHADAP CURRENT RATIO (CR)PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA - Soedjatmiko; - Yudani
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

Abstrak, Penelitian ini meneliti pengaruh Days Sales Outstanding (DSO), Days Inventory Outstanding (DIO), Days Payable Outstanding (DPO) Terhadap Tingkat Current Ratio (CR) Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia periode 2009-2012. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2009-2012 berjumlah 137 perusahaan.Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive. Hasil penelitian menunjukkan hasil dari pengujian hipotesis secara parsial atau uji t menjelaskan DIO berpengaruh terhadap CR perusahaan manufakturdi Bursa Efek Indonesia periode 2009-2012 sedangkan DSO dan DPO tidak berpengaruh terhadap CR perusahaan manufakturdi Bursa Efek Indonesiaperiode 2009-2012. Hasil dari pengujian hipotesis secara simultan atau uji F bahwa DSO, DIO, dan DPO bepengaruh terhadap CR perusahaan manufakturdi Bursa Efek Indonesia periode 2009-2012. Hasil estimasi regresi menunjukkan bahwa ketiga variabel independen yang ada pada model regresi mampu menjelaskan 40,90% terhadap CR dan sisanya sebesar 59,10% dijelaskan oleh variabel lain yang tidak termasuk dalam penelitian ini.
PENGARUH STRES KERJA, MOTIVASI DAN KOMPENSASI TERHADAP KINERJA KARYAWAN PT TELKOM AKSES SENTRAL TELEPON OTOMAT (STO) 1 CENTRUM CABANG BANJARMASIN Ruslinda Agustina; - Soedjatmiko; Etty Rastika
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 study aims to prove empirically the effect of work stress, motivation and compensation on the performance of employees of PT Telkom Telephone Central Phone Access (STO) 1 Centrum Banjarmasin Branch. The sample of this study amounted to 40 employees who were responded to with the help of the SPSS version 16.00 for windows software statistical test tool. The results of this study indicate H1 0.396 and H3 0.160 which means that the value is greater than 0.05, namely work stress and rejected compensation does not affect employee performance. Whereas, the results of the H2 study show 0.004 which means that the value is smaller than 0.05, that is, motivation is accepted to influence employee performance. In addition, H4 shows a significant value of 0.002 which means that the value is smaller than 0.05, which means that H4 is accepted. The conclusion of this study is that the motivation variable influences employee performance, while work stress variables and compensation do not affect employee performance. Simultaneously work stress, motivation and compensation affect employee performance. Suggestions for this research are expected in future studies to add other variables such as work environment, competence, leadership style and work discipline to get different results.
PENGARUH DUKUNGAN ATASAN, PELATIHAN DAN SUMBER DAYA MANUSIA TERHADAP KEGUNAAN SISTEM INFORMASI AKUNTANSI KEUANGAN DAERAH PADA SKPD DI PEMERINTAHAN KOTA BANJARMASIN Ruslinda Agustina; Soedjatmiko Soedjatmiko; Zainab Zainab
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 prove empirically the influence of superiors' support, training and human resources on the use of regional financial accounting information systems on SKPD in Banjarmasin city government. The sample of research was 91 employees who were made respondents with the help of statistical test software SPSS version 22 for windows. The conclusion of this study is that the variable of superiors' support and training does not influence the use of regional financial accounting information systems in SKPD in Banjarmasin city government. While the human resource variables affect the use of regional financial accounting information systems in the SKPD in Banjarmasin city government.
PENGARUH CURRENT RATIO, RETURN ON ASSET DAN INFLASI TERHADAP HARGA SAHAM Khairiyahtul Anwar; Soedjatmiko -
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

Abstract, The purpose of this research is to determine whether the current ratio, return on assets and inflation affect stock prices in cosmetics and household appliances companies listed on the Indonesia Stock Exchange in 2011-2018. The population of this research is the Cosmetics and Household Goods company listed on the Indonesia Stock Exchange. Determination of sample size with non probability sampling technique with purposive sampling type. then the sample in this study were 4 companies The results of current ratio and inflation research have no effect on stock prices, while return on assets partially affect stock prices.
PENGARUH TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA BANJARMASIN rakhmi - ridhawati; - soedjatmiko; Aulia Rakhmi
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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The purpose of this research is to empirical evidence the effect of tax amnesty on individual taxpayer compliance at KPP Pratama Banjarmasin. The method used in this research is quantitative method, with a total sample of 216 respondents consisting of personal taxpayers who take advantage of tax amnesty. The results of this study indicate that Tax Amnesty has an effect on the recommendation of individual taxpayers at KPP Pratama Banjarmasin because tax amnesty provides an opportunity for non-compliant individual taxpayers to comply because taxpayers who are given tax amnesty in the form of taxes that should not be owed are not subject to liability. administration of taxation and criminal sanctions in the field of taxation. Keywords: Tax amnesty, Taxpayer compliance
Pengaruh Ukuran Perusahaan Dan Umur Perusahaan Terhadap Return On Asset Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2018-2020 Asti Rahmatika Innaya; ruslinda agustina; Mellani Yuliastina; Soedjatmiko Soedjatmiko
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol.3 No.1 Edisi Juni 2022
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (463.26 KB) | DOI: 10.36085/jakta.v3i1.3617

Abstract

ABSTRACT The purpose of this study was to determine the effect of firm size and age on return on assets in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The research method is quantitative research. The population in this study amounted to 15 companies. The sample in this study was 45 companies using a purposive sampling technique. The data analysis technique used multiple linear regression processed with the SPSS version 26 program. The results showed that firm size had no effect on Return on Assets with a significance of 0.506 (0.506 > 0.05), firm age had an effect on Return on Assets with a significance of 0.002 (0.002 < 0.05), and the size and age of the company simultaneously have an effect
SECTORAL MAPPING OF CREATIVE ECONOMY FIRMS ON THE INDONESIA STOCK EXCHANGE BASED ON KEMENPAREKRAF AND IDX Soedjatmiko Soedjatmiko; Andi Iswoyo; Nanang Setiawan; Akhmad Julian Saputra
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 18 No 2 (2025): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.18 No.2 September 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v18i2.593

Abstract

This study aims to map creative economy firms listed on the Indonesia Stock Exchange (IDX) based on the official subsector classification issued by the Ministry of Tourism and Creative Economy (Kemenparekraf) and the IDX Industrial Classification (IDX-IC). Using a descriptive qualitative approach, this study employs content analysis of annual reports, initial public offering (IPO) prospectuses, and other official corporate documents. The classification framework is developed based on indicators of creative activities, intellectual property intensity, and alignment with the 17 nationally defined creative economy subsectors. The findings indicate that only a limited number of IDX-listed firms can be classified as core creative economy companies, with a concentration in the media, film, broadcasting, and advertising subsectors. In contrast, art- and culture-based subsectors such as performing arts, fine arts, crafts, and architecture are largely underrepresented. These findings reveal a structural gap between the strategic role of the creative economy and its capital market representation, while providing a sectoral mapping that supports the development of a creative economy stock index in Indonesia.
Co-Authors - Yudani Akhmad Julian Saputra Andi Iswoyo, Andi Asti Rahmatika Innaya Aulia Rakhmi Etty Rastika Hilmi Abdullah Khairiyahtul Anwar Mellani Yuliastina Nanang Setiawan Nor Asiah rakhmi - ridhawati ruslinda agustina Ruslinda Agustina Sri Mulyani Zainab Zainab