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Riswan Riswan
STAIN Samarinda
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The Impact of Cash Flow and Sales Volatility and Deferred Tax Expense on Earnings Persistence with Financial Leverage as a Moderating Variable in Property and Real Estate Sector Companies on the IDX (2021-2023) Kurnia, Putri Puji; Riswan, Riswan
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 1 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i1.683

Abstract

This study aims to analyze the impact of operating cash flow volatility (Cash Flow Volatility), sales volatility (Sales Volatility), and deferred tax expense (Deferred Tax Expense) on earnings persistence in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023, with financial leverage as a moderating variable. The method used is multiple linear regression with a moderation test to test the direct and moderating effects of leverage on the relationship between variables. The results of the study indicate that sales volatility (Sales Volatility) has a significant negative effect on earnings persistence, while deferred tax expense (Deferred Tax Expense) has a significant positive effect. On the other hand, operating cash flow volatility (Cash Flow Volatility) does not show a significant effect. Although the moderating variable (leverage) does not directly moderate the relationship between the independent variables and earnings persistence, the presence of leverage strengthens the overall regression model, as evidenced by the increase in the R² value from 53.8% to 58.5%. This study provides insights into the importance of managing cash flow and sales volatility and the impact of deferred tax expense on corporate earnings performance, as well as the importance of taking leverage into account in improving the predictive power of financial models.
The Impact of Sales Growth, Information Asymmetry, Financial Distress and CEO Retirement on Prudence Accounting in the Transportation Sub-Sector Listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 Period Khisanah, Afifah; Riswan, Riswan
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 1 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i1.690

Abstract

The purpose of this study is to determine the impact of sales growth, information asymmetry, financial distress and CEO retirement on the implementation of prudence accounting in transportation sub-sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. The type of research is quantitative research with secondary data. The sample selection in this study used a purposive sampling technique with a final number of 45 data on transportation sub-sector companies listed on the Indonesia Stock Exchange for 3 years. The results of this study indicate that sales growth, information asymmetry, financial distress and CEO retirement partially have a negative and significant effect on prudence accounting. Simultaneous testing found that sales growth, information asymmetry, financial distress and CEO retirement have a significant effect on prudence accounting.
SISTEM INFORMASI PENERIMAAN SISWA BARU ACHMADDIN BERBASIS WEBSITE Riswan, Riswan; -, Nilawati
JURNAL AKADEMIKA Vol 16 No 1 (2023): Jurnal Akademika
Publisher : LP2M Universitas Nurdin Hamzah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53564/akademika.v16i1.1113

Abstract

In the data processing process using handwriting, so there are still many obstacles in data processing, such as the difficulty of recording registration data, planning previously planned activities because the data search process is slow, the data does not appear automatically so you have to write Jambi absence of a database. The purpose of this study is to analyze the current system, in order to overcome the problems encountered in the Achmaddin Kindergarten Early Childhood Unit in Jambi City, by designing a Web-Based Information System for Admission of New Student Participants at the Achmaddin Early Childhood Unit in Jambi City. Research Framework The stages that will be carried out in solving the problems discussed are identifying, searching for information based on theoretical foundations, collecting data using observation Achmaddin Early Childhood Unit in Jambi City. The system development method uses a waterfall model, the implementation of this research uses the PHP programming language and MySQL DBMS, to produce data processing applications that are expected to facilitate data processing and report generation.
PERANCANGAN SISTEM E-COMMERCE PADA TOKO MADU AL-FURQON JAMBI Riswan, Riswan; Nilawati, Nilawati
JURNAL AKADEMIKA Vol 16 No 2 (2024): Jurnal Akademika
Publisher : LP2M Universitas Nurdin Hamzah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53564/akademika.v16i2.1188

Abstract

Implementation of E-Commerce As Online Sales Media. The purpose of this research is to implement e-commerce website that serves as a media promotion and electronic sales. And know the obstacles faced in implementing e-commerce website. The type of research conducted is qualitative. This study took a case study at the shop Madu Al-Furqon Jambi. Techniques Data collection conducted by researchers using observation, interviews and documentation. The results of the research using e-commerce implementation by using online sales at Madu Al-Furqon Jambi store will be able to help reduce the cost incurred and can convey information in detail and quickly about the product to the customer, Based on the results of this study is expected to help shop Madu Al-Furqon Jambi to get maximum results and can compete with similar stores.
Pengelompokan Prestasi Matematika Siswa Indonesia Berdasarkan Hasil Survey Timss Menggunakan Analisis Logistik Kelas Laten Riswan, Riswan
Dinamika Ilmu Vol 13 No 1 (2013): Dinamika Ilmu, 13(1), June 2013
Publisher : Fakultas Tarbiyah dan Ilmu Keguruan, Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1079.419 KB) | DOI: 10.21093/di.v13i1.66

Abstract

Conventional methods of clustering become weak when meet measured objects with qualitative or categorical data.Latent class logistic analysis can bean alternative method of clustering to overcome this problem. This research is aim to see the application of latent class logistic analysis to clusterthe measured objects with qualitative and quantitative variable andat once to find out backgrounds of the clusters. The objects in this research are 2171 eight grade students from 133 schools in Indonesia. There are two resultsinthis research; first in clustering and second in logistic analysis. In clustering, the students have beenclustered intofour ideal clusters,e.g.39.16 percent students were in cluster1, 32.42 percent in cluster2, 21.46 percent in cluster3, and 6.97 percent in cluster4.Each cluster representsthe students with very low, low,medium, andhigh ability in mathematics. In logistic analysis, overall, eachcluster has been explained well by covariatese.g. student’s interest, attitude, aptitudeand motivation on mathematics, parent’ssocial-economic condition, parent’s highest education level, teacher’s highest education level,teacher’s major study of mathematics and educations,teacher’s perceptions on schools,school’s facilities, etc.
ANALISA EFEK KEDISIPLINAN TERHADAP KINERJA KARYAWAN PADA PT. PERKEBUNAN NUSANTARA XIV (PERSERO) MAROANGIN KABUPATEN ENREKANG Riswan, Riswan; Burhanuddin, Burhanuddin; Hasbiah, Sitti
Jurnal Manajemen Vol 5, No 1 (2025): Februari
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jm.v5i1.66838

Abstract

Abstrak. Tujuan dari penelitian ini yakni menganalisis efek kedisiplinan terhadap kinerja karyawan di PT. Perkebunan Nusantara XIV (Persero) Maroangin Kabupaten Enrekang. Penelitian ini menggunakan pendekatan kuantitatif dengan memanfaatkan data primer yang diperoleh melalui kuesioner dari responden. Populasi pada penelitian ini yaitu merupakan keseluruhan pegawai di PT. Perkebunan Nusantara XIV (Persero) Maroangin Kabupaten Enrekang yang berstatus sebagai karyawan tetap dan karyawan kontrak sebanyak 35 karyawan. Penelitian ini menggunakan regresi linear sederhana dengan alat SPSS 25. Hasil penelitian ini menunjukkan bahwa kedisiplinan memiliki pengaruh positif dan signifikan terhadap kinerja karyawan di PT. Perkebunan Nusantara XIV (Persero) Maroangin Kabupaten Enrekang. Berdasarkan hasil penelitian, saran untuk PT. Perkebunan Nusantara (Persero) Maroangin Kabupaten Enrekang adalah menyesuaikan beban kerja karyawan dengan memberikan dukungan yang memadai, meningkatkan pelatihan manajemen waktu dan keterampilan tugas, perencanaan dan pengelolaan proyek, serta mengidentifikasi dan mengatasi kendala yang mempengaruhi penyelesaian tugas.Kata kunci: kedisiplinan, kinerja karyawanAbstract. The purpose of this study was to analyze the effect of discipline on employee performance at PT Perkebunan Nusantara XIV (Persero) Maroangin Enrekang Regency. This study uses a quantitative approach by utilizing primary data obtained through questionnaires from respondents. The population in this study were all employees at PT Perkebunan Nusantara XIV (Persero) Maroangin Enrekang Regency who had the status of permanent employees and contract employees as many as 35 employees. This study uses simple linear regression with the SPSS 25 tool. The results of this study indicate that discipline has a positive and significant influence on employee performance at PT. Perkebunan Nusantara XIV (Persero) Maroangin Enrekang Regency. Based on the results of the study, suggestions for PT. Perkebunan Nusantara (Persero) Maroangin Enrekang Regency are to adjust employee workloads by providing adequate support, increasing training in time management and task skills, project planning and management, and identifying and overcoming obstacles that affect task completion.Keywords: Discipline, Employee Performance 
PENGURANGAN DURASI SLIPPERY PADA JALAN ANGKUT OVERBURDEN PT SINAR NIRWANA SARI JOBSITE PT JORONG BARUTAMA GRESTON KECAMATAN JORONG, KABUPATEN TANAH LAUT, KALIMANTAN SELATAN Agusrianto, Jean Tito; Saismana, Uyu; Riswan, Riswan
Jurnal Himasapta Vol 10, No 1 (2025): Jurnal Himasapta Volume 10 Nomor 1 Tahun 2025
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jhs.v10i1.14902

Abstract

Salah satu hambatan kerja pada tambang terbuka adalah slippery yang disebabkan oleh hujan. Penanganan slippery dilakukan untuk menghindari kondisi licin dan menghindari insiden kecelakaan. Pengoptimalan penggunaan alat dalam meminimalkan waktu delay yang disebabkan oleh kegiatan penanganan slippery berdampak untuk meningkatkan hasil produksi. Penelitian ini bertujuan untuk mengetahui kegiatan penanganan slippery jalan angkut dan kendala-kendala yang terjadi, menganalisis berapa durasi waktu yang dibutuhkan Bulldozer untuk kegiatan slippery dan menentukan berapa optimal bulldozer yang dibutuhkan jika durasi slippery menyesuaikan plan.Data yang diperlukan yaitu cycletime bulldozer, dimensi blade, luas area jalan angkut, plan durasi slippery, spesifikasi alat dan breakdown bulldozer. Pengolahan data perhitungan produktifitas dan durasi bulldozer menggunakan microsoft office exel dan luas area menggunakan minescape. Kemudian menganalisis waktu yang dibutuhkan bulldozer pada slippery dan menganalisis optimal bulldozer yang dibutuhkan untuk slippery.Hal yang dilakukan pada kegiatan penanganan slippery adalah menggunakan bulldozer untuk menscrub material pada permukaan jalan yang licin. Kendala yang terjadi adalah material pada jalan mudah menjadi lumpur apabila terkena air hujan, dan unit support bulldozer yang tersedia sering breakdown. Hasil analisis durasi bulldozer untuk kegiatan slippery  tipe D85ESS dengan 3 passing  untuk 1 unit dibutuhkan waktu 172 menit, untuk 2 unit dibutuhkan waktu 86 menit, untuk 3 unit dibutuhkan waktu 50,44 menit, 4 unit dibutuhkan waktu 37,83 menit dan 4 passing  untuk 1 unit dibutuhkan waktu 216 menit, untuk 2 unit dibutuhkan waktu 128 menit, untuk 3 unit dibutuhkan waktu 72 menit, 4 unit dibutuhkan waktu 50 menit
PENGARUH BUDAYA ORGANISASI DAN KOMPENSASI TERHADAP KINERJA KARYAWAN DENGAN MOTIVASI SEBAGAI VARIABEL INTERVENING PADA PT. TASPEN (PERSERO) KANTOR CABANG UTAMA MAKASSAR Heslina, Heslina; Astuti, Niken Probondani; Basir, Asri Rahmat; Suprianto, Satria; Riswan, Riswan
Jurnal Ilmiah Bongaya Vol. 2 No. 2 (2017): Jurnal Ilmiah Bongaya
Publisher : P3M STIEM

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui apakah budaya organisasi dan kompensasiberpengaruh terhadap kinerja karyawan yang dimediasi motivasi pada PT. TASPEN (Persero)Kantor Cabang Utama Makassar. Pengumpulan data menggunakan data primer yangdiperoleh dari kuesioner dengan menggunakan teknik probability sampling. Populasinyaadalah seluruh karyawan PT. TASPEN (Persero) Kantor Cabang Utama Makassar sejumlah47 karyawan, sedangkan sampel yang diambil menggunakan teknik sampel jenuh sejumlah47 responden. Hasil kuesioner tersebut telah diuji dengan uji outer model berupa validitaskonvergen, validitas diskriminan dan reliabilitas, juga telah diuji dengan uji inner model berupauji koefisien determinasi (R Square), uji f Square dan uji prediktif relevan (Q Square). Metodeanalisis data menggunakan teknik analisis jalur dengan bantuan aplikasi SmartPLS 3.0. Hasilpenelitian menunjukkan bahwa budaya organisasi dan kompensasi berpengaruh positif dansignifikan terhadap motivasi. Budaya organisasi, kompensasi dan motivasi berpengaruhpositif dan signifikan terhadap kinerja karyawan. Budaya organisasi berpengaruh positif dansignifikan terhadap kinerja karyawan dengan dimediasi motivasi. Kompensasi berpengaruhtidak signifikan terhadap kinerja karyawan dengan dimediasi motivasi.
The Role of Youth in Promoting Environmental Awareness in Barru Regency Yusuf, Muh; Kadir, Abdul; Riswan, Riswan
Journal Social Civilecial Vol. 2 No. 3 (2024): Journal Social Civilecial
Publisher : Journal Social Civilecial

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71435/610502

Abstract

The research aims to understand how young people in Barru Regency Indonesia support environmental consciousness through qualitative methods. The research investigates youth-led environmental initiatives by conducting in-depth interviews with participants alongside conducting focus groups and performing participant observation. Youth residents of Barru take part in different environmental advocacy practices which include waste disposal management and public awareness campaigns together with tree plantation activities. Youth leaders implement local knowledge and community-based methods to combat environmental problems while building their strategies from the ground up. Youth in their efforts encounter multiple obstacles including minimal resources together with insufficient backing from local officials and reluctance from older members of the population. Although faced by numerous barriers their community work successfully promotes environmental understanding alongside behavior alteration within the community. The study demonstrates how young people's environmental activism plays a vital role but requires expanded backing from authorities and community members to maintain such actions. The findings from this research add important knowledge about the effectiveness of youth environmental activism in rural areas of Indonesia through their contributions to scholarly literature.
Manajemen Pendukung Pengambilan Keputusan Pelayanan Dalam Upaya Aspek Promotif, Preventif Dan Kuratif Masalah Kesehatan Kulit Berbasis Evidence Based Practice Nazara, Desman Serius; Arda, Darmi; Nawangwulan, Kurniati; Asrianto, Asrianto; Mustarin, Yanti; Wahyudianti, Ni Luh Gede Sri; Fitriani.K, Fitriani.K; Riswan, Riswan
Barongko: Jurnal Ilmu Kesehatan Vol. 3 No. 2 (2025): Barongko : Jurnal Ilmu Kesehatan (Maret)
Publisher : Asosiasi Guru dan Dosen Seluruh Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59585/bajik.v3i2.572

Abstract

Scabies is an epidemic disease in many communities. This disease is often found in children and young adults, but can also affect all ages. The incidence is the same in men and women. The purpose of the study was to improve the knowledge and skills of all residents of the orphanage in the promotive, preventive, and curative aspects of skin diseases. The research method used was Decision Making Services in Efforts for Promotive, Preventive and Curative Aspects of Skin Health Problems Based on Evidence Based Practice. The results of the study showed that personal hygiene had a significant relationship with the incidence of scabies at the Tamalanrea Makassar Orphanage. The conclusion of the study showed that there was a significant relationship between personal hygiene and the incidence of scabies. We hope that physical skin examination activities at the Tamalanrea Makassar Orphanage are always carried out to avoid scabies.
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