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All Journal Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Owner : Riset dan Jurnal Akuntansi At-Tadbir : jurnal ilmiah manajemen Jurnal Pengabdian Al-Ikhlas JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Pengabdian Kepada Masyarakat (Mediteg) JIEB : Jurnal Ilmiah Ekonomi Bisnis Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Shafin: Sharia Finance and Accounting Journal Jurnal Hasil Pengabdian Masyarakat (JURIBMAS) Jurnal Audit dan Perpajakan Jurnal Akuntansi dan Keuangan Islam (JAKIs)

M.Riduan Abdillah

Politeknik Negeri Tanah Laut

Author-ID : 3361112

Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PENGARUH UKURAN PERUSAHAAN, UKURAN DEWAN KOMISARIS DAN TIPE INDUSTRI TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN PLASTIK DAN KEMASAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2018 M.Riduan Abdillah; Rizki Amalia Afriana; Siti Rahmah
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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This research aims to examine the effect of company size, board size and industry type on the disclosure of Corporate Social Responsibility (CSR) in plastic and packaging companies listed on the Indonesia Stock Exchange in 2013-2018. The population in this research were all plastic and packaging companies listed on the Indonesia Stock Exchange during 2013-2018, totaling 84 companies. The sample in this research was obtained using a purposive sampling method. The research sample that met the criteria for the purposive sampling method was 42 plastic and packaging companies listed on the Indonesia Stock Exchange during 2013-2018. The independent variables in this research are company size, board size and type of industry, while the dependent variable in this research is the disclosure of corporate social responsibility (CSR). The results of this research find evidence that company size has no effect on disclosure of corporate social responsibility, board size has an effect on disclosure of corporate social responsibility, type of industry has no effect on disclosure of corporate social responsibility.

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.

PENGARUH INTERNET FINANCIAL REPORTING TERHADAP KINERJA SAHAM M.Riduan Abdillah; Astia Putriana
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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Abstract This research aims to find empirical evidence of the effect of Internet Financial Reporting (IFR) on stock performance with firm size as a control variable. The population of this research is all manufacturing companies listed on the Indonesia Stock Exchange in 2020. The sampling technique of this research used the purposive sampling method. This research method is a quantitative method. The dependent variable in this research is stock performance, while the independent variable in this research is Internet Financial Reporting (IFR) while firm size is the control variable. The population in this research are manufacturing companies listed on the Indonesia Stock Exchange in 2020. The data analysis of this research uses multiple linear regression. The results of this research found empirical evidence that Internet Financial Reporting (IFR) has an effect on stock performance while firm size as a control variable has a significant effect on stock performance. Keywords : Internet Financial Reporting (IFR), company size, stock performance

KESERIUSAN KECURANGAN AKUNTANSI DAN NIAT MENJADI WHISTLEBLOWER INTERNAL ANALISIS MODERASI EDUKASI Astia Putriana; M. Riduan Abdillah
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.v15i1.350

Fraud is a major disaster for organizations. Employee participation to blow the whistle is a hope for every organization. This study aims to examine the effect of seriousness of fraud in accounting on the intention to become an internal whistleblower and the moderation effect of educational on the intention to become an internal whistleblower. The object of this research is civil servants (ASN) in the finance department of the Banjarmasin City Government. The sampling technique used is the saturation technique, which uses the entire population as the research sample. There are 100 respondents obtained for samples. Questionnaire data were analyzed using Partial Least Squares (PLS) analysis tool. The results showed that the seriousness of fraud in accounting had an effect on the ASN's intention to become an internal whistleblower. However, education is not able to moderate the influence of seriousness of fraud in accounting on the intention to become internal whistleblower. These results contribute to providing new insights related to policies that are able to encourage ASN to become internal whistleblower. Keywords: Seriousness of fraud in accounting; education; intention to become an internal whistleblower

Pengaruh Arus Kas Operasi dan Ukuran Perusahaan Terhadap Persistensi Laba M.Riduan Abdillah; Astia Putriana; Riani Tami
At-Tadbir : jurnal ilmiah manajemen Vol 5, No 2 (2021): At-Tadbir: jurnal ilmiah manajemen
Publisher : Islamic University of Kalimantan MAB Banjarmasin

The purpose of this research is to empirically prove the effect of operating cash flow and firm size on earnings persistence. The method used in this research is a quantitative method. The population of this research is 108 food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique in this research used the purposive sampling method so that the number of sample data used in this research was 36 manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2016-2018. The variables in this research consisted of independent variables, namely operating cash flow and company size, while the dependent variable in this research was earnings persistence. The data analysis technique in this research used multiple linear regression analysis. The hypothesis testing of this research was conducted through the t-test with a significance level of 0.05, the F-test with a significance level of 0.05 and the coefficient of determination. The results of this research found empirical evidence that operating cash flow has a positive effect on earnings persistence while firm size has a negative effect on earnings persistence.Keywords: Operating Cash Flow, Firm Size, Earnings Persistence, Bursa Efek Indonesia

WADAI BANJAR RAJA YANG TURUN TAKHTA Rizki Amalia Afriana; Penta Lestarini; Muhammad Riduan Abdillah
JURNAL PENGABDIAN AL-IKHLAS UNIVERSITAS ISLAM KALIMANTAN MUHAMMAD ARSYAD AL BANJARY Vol 4, No 2 (2019): AL-IKHLAS JURNAL PENGABDIAN
Publisher : Universitas Islam kalimantan MAB

Wadai comes from Banjar Language, which means cake, so Wadai Khas Banjar is a typical cake from Banjarmasin City. Wadai Khas Banjar is a mainstay culinary city of Banjarmasin that needs to be maintained, because currently the existence of this Typical Banjar has been eroded by attacks from various kinds of modern cakes that offer a variety of flavors, shapes and preparations, so that the average person if faced with the choice of whether the Wadai Khas Banjar or modern cakes, they prefer modern cakes, because the variations and tastes are very diverse. For this reason, we will strive to help maintain the existence of this Banjar Typical Wadai by conducting activities including the Community Partnership Program. This program is for typical Banjar entrepreneurs who aim to increase the knowledge and competence of Banjar Typical entrepreneurs to solve problems in the field of business management and operating / production aspects in the form of profile and organizational structure, marketing strategies, working capital management and calculation of production costs and product diversity . This activity is planned to be held for 8 months effectively from April to November 2018. The target audience is businessmen and business employees of Wadai Khas Banjar. In the implementation of the activities the materials used consisted of training documents, extension modules, proofs of transactions and raw materials for the typical Banjar Wadai. Approach method for solution to problems in the form of counseling and training, employer mobilization, business management intervention and evaluation of activities of science and technology activities for the community in the form of extension, training and implementation activities in Banjar Wadai Typical business in Banjarmasin Central City District, Banjarmasin in business management and production. The output of this activity is in the form of profile and organizational structure, implementation of new marketing strategies, working capital proposals and calculation of production costs and typical Banjar Wadai products with new flavor variances and forms.Keywords: Community partnership program, Wadai Khas Banjar

Kecerdasan Spiritual sebagai Variabel Moderating pada Pengaruh Narsisme terhadap Perilaku Keputusan Investasi M. Riduan Abdillah; Astia Putriana; Gati Anjaswari
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1128

This research aimed to examine empirically the impact of narcissism on investment decision behavior with spiritual intelligence as a moderating variable. The method used in this research is quantitative. The population of this research is D3 college students of accounting program class of 2020 at Politeknik Negeri Tanah Laut as a State University (PTN) and S1 college students of accounting program class of 2019 and 2020 at Sekolah Tinggi Ilmu Ekonomi Nasional Banjarmasin as Private Universities (PTS). The samples of this research are 195 college students, obtained using the purposive sampling technique. This type of data uses primary data through distributing questionnaires to respondents while path analysis is used to test research hypotheses in order to formulate research results by means of statistical testing through SPSS software and WarpPLS. The result shows that narcissism affects investment decision behavior. This research also finds that spiritual intelligence can not moderate the effect of narcissism on investment decision behavior. These findings help to obtain insight regarding the special concern on approach that can minimize aggressive investment decision behavior which is narcissism. These empirical findings can also be used as benchmarks for similar research, especially in responding to the challenges of the times and the rise of socio-economic phenomena among millennials during the Covid-19 period for universities.

PENGARUH DIVERSIFIKASI GENDER GENERASI Z TERHADAP PERILAKU KEPUTUSAN INVESTASI M.Riduan Abdillah; Astia Putriana; Gati Anjaswari
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 16 No 1 (2023): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol 16. No.1 Maret 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v16i1.415

This research aims to find empirical evidence of the effect of gender diversification on investment decision behavior. This research method is quantitative. The research population was D3 students of the accounting study program class of 2020 at the Tanah Laut State Polytechnic as a State University (PTN) and undergraduate students of the accounting study program class of 2019 and 2020 at the Banjarmasin National STIE as a Private University (PTS). The research sampling technique used purposive sampling method. The exogenous variable is gender diversification as measured using a dummy while the endogenous variable is investment decision behavior as measured through a questionnaire. The results of this research found empirically that gender diversification has a significant effect on Investment Decision Behavior as indicated by the magnitude of p <0.001 with the R Square value still relatively low, namely only 7%, meaning that the influence of other factors is still a lot to influence investment decision behavior apart from diversification gender. Keywords : Z Generation, Gender Diversification, Behavior, Investment Decision

Islamic Corporate Governance dan Kecurangan Laporan Keuangan pada Bank Syariah di Indonesia: Analisis Konten Astia Putriana; M. Riduan Abdillah; Gati Anjaswari; Yuli Fitriyani
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 4 No. 1 (2024): Artikel Riset Maret 2024
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i1.3591

Penelitian ini bertujuan untuk menemukan bukti empiris pengaruh Islamic Corporate Governance terhadap kecurangan laporan keuangan pada Bank Syariah di Indonesia. Islamic Corporate Governance diproksikan dalam analisis konten yang dijadikan sebagai 6 variabel independen antara lain dewan pengawas syariah, dewan komisaris, dewan direksi, dewan komite, pengendalian internal dan manajemen risiko. Penelitian ini menggunakan populasi pada Bank Syariah yang terdaftar pada Otoritas Jasa Keuangan (OJK) periode 2010-2020 dengan menggunakan teknik purposive sampling yaitu pemilihan sampel pada Bank Syariah yang konsisten mempublikasikan laporan tahunan yang memuat laporan Corporate Governance sebanyak 99 sampel. Data penelitian menggunakan data sekunder berupa laporan keuangan tahunan yang memuat laporan corporate governance. Analisis data penelitian ini menggunakan analisis regresi berganda dengan pendekatan Structural Equation Model (SEM) melalui software WarpPLS 3.0. Hasil penelitian ini menemukan bahwa dewan pengawas syariah berpengaruh terhadap kecurangan laporan keuangan pada Bank Syariah, sedangkan pada variabel lain seperti dewan komisaris, dewan direksi, dewan komite, pengendalian internal dan manajemen risiko terbukti tidak mempengaruhi kecurangan laporan keuangan pada Bank Syariah. Diharapkan hasil penelitian ini mampu menjadi acuan dalam memprediksi dan mendeteksi secara dini faktor yang memicu ataupun mencegah kecurangan khususnya pada laporan keuangan.

SOSIALISASI KONSEP AKUNTANSI KEPERILAKUAN DALAM PENGEMBANGAN KARAKTER PEMUDA DI BIDANG KEUANGAN PADA DINAS KEPEMUDAAN DAN OLAHRAGA KABUPATEN TANAH LAUT Salsa Bella; Riduan Abdillah, Muhammad; Amelia, Noor; Pebriana, Rina
Jurnal Pengabdian Kepada Masyarakat (MEDITEG) Vol. 7 No. 1 (2022): Jurnal Pengabdian Kepada Masyarakat (MEDITEG)
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat (P3M) Politeknik Negeri Tanah Laut (Politala)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/mediteg.v7i1.240

Sosialisasi konsep akuntansi keperilakuan untuk meningkatkan pemahaman dan keterampilan pemuda dalam mengelola keuangan di Dinas Kepemudaan dan Olahraga Kabupaten Tanah Laut. Tim pengajar dan mahasiswa Politeknik Negeri Tanah Laut melakukan kegiatan pengabdian masyarakat dengan metode penyuluhan dan diskusi. Hasilnya menunjukkan partisipasi yang baik dari pemuda di bidang keuangan dan apresiasi terhadap pemahaman yang diberikan tentang akuntansi keperilakuan. Diharapkan kegiatan ini dapat memberikan manfaat yang berkelanjutan dan meningkatkan kualitas sumber daya manusia, khususnya pemuda di Kabupaten Tanah Laut dalam pengelolaan keuangan dan pengambilan keputusan bisnis yang tepat.

Co-Authors Abdul Muta Ali, S.E.I, M.H Anjaswari, Gati Anto Andreawan Ardi Kurniawan Astia Putriana, Astia Bandi, Maulida Hirdianti Dr.Mufrida Zein, S.Ag, M.Pd Eni Suasri Farida Ariyana Gati Anjaswari Gati Anjaswari Gati Anjaswari Gati Anjaswari, S.ST, M.Ak Ghalih, Muhammad Gusti Azizussalam Hasnan Ash-Shiddieqy Indra Saputra Karolina, Karolina Laoli, Victorinus M. Rifani Adha Machfiroh, Ines Saraswati Mufrida Zein MUTA ALI, ABDUL Muthmainnah, Riyadatul Noor Amelia Noor Hayatie, Marliza Novi Yuniarti Nurhasanah - Nurmalina, Radna Penta Lestarini Pulungan, Faisal Fadly Rakhmi Ridhawati Riani Tami Rina Pebriana, Rina Rininda, Bella Puspita Rizki Amalia Afriana Rizky Aldi Setianda Salsa Bella Saraswati Machfiroh, Ines Sinaga, Ananda Sabrida Tora Br Siti Rahmah Smith, Khalid Al Hadring Suwarno, Try Edi Yasir Hadiani Yuli Fitriyani

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