Article Per Year (5 Year)
p-Index From 2020 - 2025
6.108
P-Index
This Author published in this journals
All Journal BAHASA DAN SASTRA Jurnal Kreatif Tadulako Online Jurnal Fisika FLUX Akuisisi : Jurnal Akuntansi Promotif: Jurnal Kesehatan Masyarakat JURNAL AKADEMIKA Dinamika Ilmu Wahana Forestra: Jurnal Kehutanan Fortech : Journal of Information Technology Jurnal GEOSAPTA Performance Al-Khwarizmi: Jurnal Pendidikan Matematika dan Ilmu Pengetahuan Alam Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Himasapta Jurnal Pengabdian kepada Masyarakat Nusantara Jambura Journal of Mathematics Education Majalah Kesehatan Indonesia Jurnal Promotif Preventif Journal La Bisecoman International Journal of Education, Social Studies, And Management (IJESSM) Shautuna: Jurnal Ilmiah Mahasiswa Perbandingan Mazhab DINAMIKA ILMU: Jurnal Pendidikan Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of Accounting and Finance Management (JAFM) Asia Pacific Journal of Management and Education TAUJIHAT: Jurnal Bimbingan Konseling Islam Al-Iftah: Journal of Islamic studies and society Jurnal Manajemen Barongko : Jurnal Ilmu Kesehatan MABUSS: Journal of Management, Business and Social Sciences Journal of Advances in Accounting, Economics, and Management JatiRenov: Jurnal Aplikasi Teknologi Rekayasa dan Inovasi JISH (Jurnal Ilmu Syariah dan Hukum) Jurnal Medika: Medika Akademika Fortech : Journal of Information Technology Visioner : Jurnal Manajemen dan Bisnis Jurnal Ilmiah Bongaya (JIB) Journal Social Civilecial Mushawwir: Jurnal Manajemen Dakwah dan Filantropi Islam
Riswan Riswan
STAIN Samarinda
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Veterinary Other

Published : 63 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 63 Documents
Search

 1   2   3   4   5 
DETERMINATION OF TAX AVOIDANCE PRACTICES Viantiaraini, Angelie; Haninun, Haninun; Riswan, Riswan
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i2.1076

Abstract

To enhance tax revenue, the government is continuously working towards strengthening the tax sector's contribution to funding state expenses. However, a major hurdle in achieving the desired tax earnings is the prevalence of tax avoidance practices. This research aims to delve into the influence of company size, leverage, and sales growth on tax avoidance in f&b firms listed on the Indonesia Stock Exchange from 2018 to 2022. The study examines company size, leverage, and sales growth as independent variables, while tax avoidance serves as the dependent variable. The analysis encompasses 84 f&b firms listed on the Indonesia Stock Exchange during the specified period, with a sample size of 26 companies selected through purposive sampling. The data was analyzed using multiple regression tests with the aid of SPSS 18 software. The findings of this study reveal that company size does not significantly impact tax avoidance. However, leverage exhibits a positive effect on tax avoidance, whereas sales growth demonstrates a negative effect on tax avoidance.
FINANCIAL PERFORMANCE TO DETERMINE FINANCIAL DISTRESS CONDITIONS Savery, Yustina Indi; Haninun, Haninun; Riswan, Riswan
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i2.1077

Abstract

The aim of this study is to examine the relationship between financial performance and the prediction of financial distress in a mining sector company listed on the Indonesia Stock Exchange from 2018 to 2022. A quantitative research method was employed for this study. The study focused on three independent variables, namely profitability, liquidity, and leverage, which were used to measure financial performance. The dependent variable, financial distress, was measured using the Altman Z-score model. A purposive sampling method was used to select 90 samples for this research, including 18 companies in the mining sector listed on the Indonesia Stock Exchange from 2018 to 2022. The data was analyzed using SPSS 17, with logistic regression as the chosen analysis method. The findings of this study indicate that profitability, as measured by ROA, and liquidity, as measured by CR, have a negative and significant impact on financial distress. Additionally, leverage, as proxied by DAR, has a positive and significant effect on financial distress.
ANALYSIS OF LOAN DISBURSEMENT AT PT LAMPUNG BERKAH FINANSIAL TEKNOLOGI Puspita Sari, Putu Intan; Amna, Luke Suciyati; Riswan, Riswan
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i2.1086

Abstract

This study investigates the advancements in digital technology and the role of fintech, particularly in the realm of peer-to-peer lending. It specifically focuses on the challenges faced by start-up companies like Lahan Sikam in areas with diverse social structures. The potential risk of default poses a significant threat to consumer confidence. The background section provides an overview of the fintech industry's current state, highlights the challenges faced by Lahan Sikam as a start-up, and establishes objectives to comprehend the company's profile and its funding products. A qualitative research approach with a descriptive methodology was employed at PT Lampung Berkah Finansial Teknologi, where internal control and the application of the 5C principles in credit risk management were observed. Through interviews and observations, the implementation of these principles was revealed. The findings demonstrate that Lahan Sikam has effectively incorporated the 5C principles in assessing borrower risk, focusing on character, capacity, capital, collateral, and conditions.
CAPITAL STRUCTURE MODEL (Empirical Study on IDX 2020-2022) Dewi, Candrika; Riswan, Riswan; Khairudin, Khairudin
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i2.1088

Abstract

The food and beverage industry are constantly evolving and shaped by consumer preferences, making it crucial for companies to consider the various factors that impact their revenue streams. Analyzing the structure of a company's assets and the rate of its sales growth are crucial factors to consider, as they greatly influence the financial management practices of the company. Asset structure means what a company owns, and sales growth shows if the company is making more or less money. The aim of this research is to examine how the capital structure is influenced by asset structure, sales growth, and the role of profitability in mediating this connection. The study utilized a quantitative research methodology. The research population consisted of companies in the food and beverage subsector on the IDX from 2020 to 2022. A total of 23 companies were selected as the sample over a 3-year period, resulting in 69 data points using purposive sampling technique. The data analysis involved multiple linear regression analysis with the assistance of SPSS version 17. The study's results show that both the composition of assets and the growth in sales have a favorable and noteworthy influence on the structure of capital. Additionally, profitability plays a role in connecting the asset structure with the capital structure, as well as linking sales growth with the capital structure.
Aplikasi Artificial Neural Network untuk Memprediksi Tingkat Lemparan Batuan Akibat Operasi Peledakan pada Tambang Terbuka Batubara Santoso, Eko; Hakim, Romla Noor; Riswan, Riswan; Azzauqy, Muhammad Guruh
Geosapta Vol 8, No 2 (2022): JULI 2022
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jg.v8i2.14525

Abstract

Frekuensi dan skala penggunaan metode peledakan pada pembongkaran material overburden pada tambang terbuka batubara di Kalimantan Selatan terus meningkat seiring waktu. Pada saat kegiatan penambangan memiliki keterbatasan area, flyrock dapat muncul sebagai potensi bahaya yang besar pada suatu proses peledakan. Telah dikembangkan sebelumnya beberapa pendekatan empiris guna memprediksi tingkat lemparan batuan. Tingkat keakurasian masih menjadi kendala pada metode empiris karena kompleksitas pada analisis flyrock. Sebuah pendekatan baru, yaitu aplikasi Artificial Neural Network (ANN) guna memprediksi tingkat lemparan batuan digunakan pada penelitian ini. Metode ANN ini digunakan untuk memprediksi dan mengontrol flyrock hasil dari kegiatan peledakan pada tambang terbuka batuabara. Pemanfaatan model back propagation pada metode artificial neural network untuk memprediksi nilai jarak lemparan flyrock pada kegiatan peledakan memanfaatkan program Matrix Laboratory (MATLAB) terhadap 91 data eksperimental. Dengan model arsitektur 8-8-1-1 (8 input- 8 hidden layer- 1 output layer-1output), hasil prediksi jarak lemparan flyrock dari ANN didapatkan nilai Mean Absolute Percentage Error (MAPE) sebesar 41%, sedangkan untuk prediksi flyrock dari pendekatan rumus empiris Richard & Moore didapatkan nilai MAPE sebesar 94%. Semakin kecil nilai MAPE maka tingkat prediksi yang dihasilkan akan semakin akurat. Dan penelitian ini menunjukan hasil prediksi flyrock dengan ANN lebih baik jika di bandingkan pendekatan rumus empiris
The Impact of Implementing a Zonasi System on the Acceptance of New Students in Junior High School in Yogyakarta Riswan, Riswan; Wibowo, Udik Budi
Asia Pacific Journal of Management and Education (APJME) Vol 3, No 3 (2020): November 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (95.338 KB) | DOI: 10.32535/apjme.v3i3.966

Abstract

The purpose of this study is to explore the impact of applying the zonasi system policy on New Student Admissions (PPDB) in Junior High Schools (SMP). This study uses a qualitative approach with field observation techniques, documentation, and interviews. The results showed that the implementation of the zonasi system in PPDB in junior high schools had positive and negative impacts are: 1) the positive impact of the zoning system policy is to make schools more sensitive to the diverse needs of students. In addition, every teacher must be able to improve his quality at the time of learning related to the varied abilities of students, and 2) helped students with low minimum test score obtain an education. The negative impacts are: 1) the zonasi system makes good schools less good because the main components in PPDB are no longer based on academic achievement, and 2) limits students in choosing schools.
The Effectiveness of Application of Marriage Law in Polewali Mandar District: Polewali Religious Court Case Study Riswan, Riswan
Al-Iftah: Journal of Islamic studies and society Vol 1 No 2 (2020): Al-Iftah: Journal of Islamic studies and society
Publisher : IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (133.286 KB)

Abstract

This paper discusses the effectiveness of the implementation of Law of the Republic of Indonesia Number 16 of 2019 concerning Amendments to Law No. 1 of 1974 concerning Marriage in Polewali Mandar. There are at least three problems that are studied in this paper, namely, first, the problem of dispensation for marriage in the Polewali Religious Court after the enactment of Law Number 16 of 2019. Second, Judges' Considerations in Deciding on Marriage dispensation cases in the Religious Courts. Third, the Effectiveness of the Implementation of Law Number 16 of 2019 Against Marriage Dipensation Cases at the Polewali Religious Court. By using a qualitative descriptive method sourced from primary and secondary data through observation, interviews, and documentation techniques, it was found thatthere was a significant increase in cases of filing for dispensation for marriage after The enactment of Law Number 16 of 2019. Second, the judge's considerations in granting the marriage dispensation request judges are more dominant because they protect the benefit and avoid harm. In addition, Islam also recommends not to make it difficult for someone to get married. Third, the application of Law Number 16 of 2019 to the marriage dispensation is still less effective in the Polewali Mandar Regency community.
Faktor Yang Berhubungan dengan Status Gizi Anak Balita di Wilayah Kerja Puskesmas Kassi Kassi Kota Makassar Rosdiana, Rosdiana; Riswan, Riswan; Musaidah, Musaidah; Hardi, Hardi; Siska, Siska
Promotif : Jurnal Kesehatan Masyarakat Vol. 10 No. 1: JUNE 2020
Publisher : Fakultas Kesehatan Masyarakat, Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (846.476 KB) | DOI: 10.56338/pjkm.v10i1.1114

Abstract

Anak balita merupakan golongan yang paling rawan terhadap masalah gizi. Status gizi anak balita salah satunya dipengaruhi oleh faktor sosial ekonomi, antara lain pendidikan ibu, pendapatan keluarga, frekuensi makan dan pola asuh ibu secara keseluruhan. Penelitian ini bertujuan untuk mempelajari hubungan dengan status gizi anak balita di wilayah kerja puskesmas Kassi Kassi kota Makassar. Jenis penelian yang digunakn dalam penelitian ini adalah Observasional dengan pendekatan cross sectional study. Sampel penelitian ini adalah anak balita dengan tekhnil pengambilan Purposive Sampling dengan jumlah 61 sampel. Hasil penlitian menunjukkan bahwa variabel pendidikan ibu memiliki hubungan yang signifikan dengan status gizi anak balita di wilayah kerja puskesmas Kassi Kassi (p=0,002). Variabel pendapatan memiliki hubungan yang signifikan dengan status gizi anak balita di wilayah kerja puskesmas Kassi Kassi (p=0,020). Variabel pola asuh memliki hubungan yang signifikan dengan status gizi anak balita di wilyah kerja Puskesmas Kassi Kassi (p=0,001).
Analisis daya tampung dan kemampuan treatment settling pond berdasarkan data curah hujan di PT Adaro Indonesia Febriyanti, Sonia; Riswan, Riswan; Arief, Muhammad Zaini
Jurnal Himasapta Vol 8, No 3 (2023): Jurnal Himasapta Volume 8 Nomor 03 Desember 2023
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jhs.v8i3.10835

Abstract

Manajemen air penting untuk diperhatikan dalam industri tambang, sehingga dilakukan suatu metode sistem penyaliran tambang untuk penanganan air yang akan mencemari sungai, danau, maupun lingkungan sekitar dengan cara pembuatan kolam pengendapan (settling pond). Adapun perhitungan debit air yang masuk pada inlet kolam pengendapan sebesar 264, Perhitungan debit air yang masuk pada inlet kolam pengendapan sebesar 264,805 m³/detik dan dengan jam hujan maksimal selama 1 jam sehingga material padatan yang terlarut dalam air tidak semuanya terendapkan. Padatan yang berhasil terendapkan dalam waktu sehari dengan jam hujan maksimal per hari adalah 1 jam yaitu, pada bulan Oktober berhasil mengendapkan sebesar 278,54 m³/hari dengan rata-rata 8,99 m³/hari, pada bulan November berhasil mengendapkan sebesar 439,80 dengan rata-rata 14,66 m³/hari, dan pada bulan Desember berhasil mengendapkan sebesar 951,82 m³/hari dengan rata-rata 30,70 m³/hari. Berdasarkan perhitungan kolam pengendapan ideal, persentase pengendapan, kolam tersebut mampu mengendapkan material secara baik. Dikarenakan setiap harinya hanya mengendapkan kurang dari 200 mg/l sesuai baku mutu yang ditetapkan peraturan daerah. Sehingga kemampuan treatment tersebut mampu mengendapkan sesuai dengan kapasitas kolam yaitu 40.000 m³.
Analisis pemanfaatan fly ash dan bottom ash sebagai campuran material perkerasan jalan di PLTU Asam Asam Amin, Ading Fahriza; Nurhakim, Nurhakim; Riswan, Riswan
Jurnal Himasapta Vol 9, No 2 (2024): Jurnal Himasapta Volume 9 Nomor 02 Agustus 2024
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jhs.v9i2.13298

Abstract

Besarnya jumlah limbah abu batubara akibat penggunaan batubara sebagai bahan bakar PLTU menimbulkan masalah terutama dalam proses pembuangannya karena membutuhkan tempat serta fasilitas pembuangan khusus. Dewasa ini diketahui penggunaan fly ash dan bottom ash dapat digunakan sebagai campuran material perkerasan jalan. Penelitian ini bertujuan untuk memanfaatkan limbah abu batubara sebagai campuran material perkerasan jalan di PLTU Asam-asam untuk mengurangi jumlah limbah abu batubara yang volumenya bertambah setiap harinya. Berdasarkan hasil analisis yang telah dilakukan, persentasi komposisi campuran material lapisan pondasi bawah adalah fly ash 70%, bottom ash 25% dan semen 5% sebagai lapisan pondasi bawah layer 1 dengan nilai CBR yang dihasilkan hampir dua kali lebih besar dari komposisi campuran material lapisan pondasi bawah 70% fly ash, 20% bottom ash dan 10% semen.
Co-Authors -, Nilawati -, Sherli ., Rolisman Abbas Abbas, Abbas Abdul Kadir Adip Mustofa Aditya, Dimas Afriadi, Hairul Agilfahreza, Agilfahreza Agus Triantoro, Agus Agusrianto, Jean Tito Akbar, Hairil Akkas, Andi Muhammad Alfadhani, Muhammad Yasin Alferi, Yusri Amin, Ading Fahriza Aminah Aminah Amna, Luke Suciyati Arda, Darmi Arief, Muhammad Zaini Asmawati Asmawati Astifa, Natifa Astuti, Niken Probondani Azzauqy, Muhammad Guruh B, Ahmad Nurul Ihsan Basir, Asri Rahmat Bay, Agus Zul Bulan, Delvina Embung Burhanuddin Burhanuddin Chandra Irsan Darmin Darmin, Darmin De Grave, Anita Dewi, Candrika Ekaningtyas Widiastuti Eko Santoso Fauzan, Moh. Rizki Fazrian, Luthfi Roemy Febriyanti, Sonia Ferdianti, Desi Ferdinandus, Ferdinandus Fikri, Al Fitriani.K, Fitriani.K Frianto, Rudi Hadinoto Hadinoto Hakim, Romla Noor Handayani, Yofa Haninun, Haninun Hardi Hardi, Hardi Hasbiah, Sitti Heslina, Heslina Hidjrianto, Hidjrianto Inderiati, Sitti Julita Nia, Diana Kadir, Hanafi A Kadullah, Laila Alghifaria Khairudin Khairudin Khisanah, Afifah Kumaini, Kumaini Kurnia, Putri Puji Kurniawan, Heru Budi Lestari, Ninda Ayu Maidin, Muhammad Sabir Malobu, Rifki Mari, Sahid Maulid, Maulid Misnah, Nor Mugeni Mugeni, Mugeni Muh Yusuf Muhammad Ikhwan Muin, Sri Adrianti Mujahid Mujahid, Mujahid Muliadi, Muhammad Eddy Musaidah Musaidah Musaidah, Musaidah Najib, Aenul Nawangwulan, Kurniati Nazara, Desman Serius Nila Wati Nilawati Nilawati Nirmala Sari Nur Afni Nur Aidi, Muhammad Nur Aisyah Nurhakim Nurhakim Nursiya Bito Pauweni, Khardiyawan A.Y. Puspita Sari, Putu Intan Putri, Yulia Ashari Rachmatiko, Rofi Rahmad Rahmad Ramadhan, Satrio Ratna Sari Rosdiana Rosdiana Rosya, Dianda Talitha Rusmawarni, Rusmawarni Sagirah, Sitti Saismana, Uyu Saputra, Dimas Sarman Sarman Savery, Yustina Indi Sianipar, Flora Siska Siska Siti Qomariah, Siti Sopye, Ade Suhardiman Suhardiman Suliyanto Suliyanto Suprianto, Satria Suryatno, Muh Rafly Syatrawati Tutu, Christien Gloria Udik Budi Wibowo Umar Harun, Umar Utami Dyah Syafitri Viantiaraini, Angelie Wahyudianti, Ni Luh Gede Sri Wahyuni, Siti Aisyah Widiawati, Wilda Yanti Mustarin Yasin, Tazkia Aulia Yuli Yanti Yunitasari, Eva