Garuda - Garba Rujukan Digital

p-Index From 2020 - 2025

3.799

P-Index

This Author published in this journals

All Journal EL-MUHASABA INTEKNA AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jati: Jurnal Akuntansi Terapan Indonesia Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Multitek Indonesia : Jurnal Ilmiah PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal IMPACT: Implementation and Action JIEB : Jurnal Ilmiah Ekonomi Bisnis Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas Bina Bangsa Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi International Journal of Research in Vocational Studies (IJRVOCAS) KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Indonesian Journal of Applied Accounting and Finance International Journal of Applied Economics, Accounting and Management (IJAEAM) Jurnal Pengabdian Eksplorasi Humaniora Journal of Business Transformation and Strategy Asian Journal of Management, Entrepreneurship and Social Science

Putriana Salman

Politeknik Negeri Banjarmasin

Author-ID : 3641696

Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Public Health Social Sciences Other

Published : 28 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3

FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN TATA KELOLA PERUSAHAAN DAN DAMPAKNYA TERHADAP KINERJA PERUSAHAAN Salman, Putriana; Nurkholis, Nurkholis; Mardiati, Endang
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 5, No 1: Januari 2014
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Title: [Factors that Affect the Disclosure of Corporate Governance and its Impact on Corporate Performance]This study aims to analyze factors that affect the disclosure of corporate governance and its impact on firm performance. The factors investigated includeÂ firm size, listing age, board size, proportion of independent directors andÂ audit committee size. This study used 161 companies listed in Indonesia StockÂ Exchange by using purposive sampling. The results show that company size,Â board size, proportion of independent directors, and audit committee sizeÂ significant affect corporate governance disclosure. Furthermore, this studyÂ show that disclosure of corporate governance has significantly positive impact on firm performance as measured by Tobinâ€™s Q. The firm performance asÂ measured by ROA is not affected by the disclosure of corporate governance.

PELATIHAN PENGISIAN SURAT PEMBERITAHUAN (SPT) TAHUNAN BAGI GURU SMKN 2 BANJARMASIN Julkawait, Julkawait; Nikmah, Nailiya; Safrina, Noor; Salman, Putriana
Jurnal IMPACT: Implementation and Action Vol. 3 No. 2 (2021): Jurnal Impact
Publisher : Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/impact.v3i2.1104

Reporting taxes today does not take long with technological sophistication. One of them is using the e-Filing method. With this method, not only tax reporting for personal taxpayers but also appropriate for corporate taxpayers who wish to carry out their tax obligations more easily. How to report electronic SPT online through the DJP Online website set by the government, is contained in the latest regulation, Minister of Finance Regulation (PMK) RI Number 9 / PMK.03 / 2018. Time and cost efficiency is guaranteed because taxpayers no longer need to come and queue at the tax office to report their SPT. Online SPT reports are certainly easier to use. Especially for entrepreneurs who do not have a background in taxation studies. The e-Filing application provided even comes with a guide. So, if you find obstacles or difficulties in filling in the Taxpayer's data, you can see this guide. The output planned in this community service proposal is a journal community service of Banjarmasin State Polytechnic. The method to be carried out is training by providing counseling or guidance on filling out the Annual Tax Return (SPT) and training / practice filling out the SPT with a laptop or computer that has been prepared.

Actualization of Digital Marketing Society 5.0 on MSMES of Sasirangan Cloth in Village Sasirangan in Banjarmasin City Tino Kemal Fattah; Putriana Salman
International Journal of Research in Vocational Studies (IJRVOCAS) Vol. 1 No. 3 (2021): IJRVOCAS - December
Publisher : Yayasan Ghalih Pelopor Pendidikan (Ghalih Foundation)

Marketing is part of the main activities carried out by traders in their efforts to maintain the survival of their business to achieve business goals. Strategy is a process of determining an organizational goal, accompanied by the preparation of a way or effort how to achieve that goal. In particular, strategy is an action that is increasing and continuous and is done based on the point of view of what customers expect in the future. This research aims to find out how the actualization of digital marketing of MSMEs in the era of society 5.0. This research method uses quantitative descriptive methods with data collection techniques through questionnaire sharing. The population in this study is MSMEs Kain Sasirangan in Kampung Sasirangan Banjarmasin City. The results of this study show that Sasirangan MSMEs have used digital marketing in the process of buying and selling their products. It is recognized that the utilization of digital marketing can expand market reach and add new customers, facilitate business management with more flexible time, can be done at any time without having to open a store first, so that the profits obtained are also greater. In addition, by utilizing digital marketing, MSME sasirangan fabric actors do not need a place to sell their products, so the costs incurred are also less. Their lack of ability to use technology, only able to make them do marketing their products traditionally.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2015-2017 Magda Roswyda; Putriana Salman; Kamsariaty Kamsariaty
Jurnal Ilmiah Ekonomi Bisnis Vol 5 No 1 (2019): JURNAL ILMIAH EKONOMI BISNIS
Publisher : Jurnal Ilmu Ekonomi dan Bisnis

Abstract: This study aims to (1) determine the effect of audit delay, (2) determine the effect of audit delay on audit audits, (3) audit of audit information on audit behavior, (3) performance audit at the Indonesia Securities audit 2015-2017. This study uses purposive sampling technique. An intelligent sample of 19 companies from 42 companies listed on the Indonesia Stock Exchange in 2015-2017, research data analyzed 57. Data analysis techniques used were descriptive statistics, classical assumption tests, and multiple linear regression. The results showed (1) the size of the company had no significant effect on audit delay, proved the regression coefficient -1,148; significant value (0.199> 0.05). (2) the complexity of operating the company has no significant effect on audit delay, proven regression coefficient = 13.420; significant value (0.194> 0.05). (3) the type of opinion has a significant effect on audit delay, proven regression coefficient 203.3365; significant value (0,000 <0,05).Keywords: company size, complexity of company operations, type of opinion, audit delayAbstrak: Penelitian ini bertujuan untuk (1) mengetahui pengaruh ukuran perusahaan terhadap audit delay,(2) mengetahui pengaruh kompleksitas operasi perusahaan terhadap audit delay, (3) mengetahui pengaruh opini audit terhadap audit delay, pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2015-2017. Penelitian ini sampel diambil menggunakan teknik purposive sampling. Sampel berjumlah 19 perusahaan dari 42 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2015-2017, sehingga data penelitian yang dianalisis berjumlah 57. Teknik analisis data yang digunakan adalah statistik deskriptif, uji asumsi klasik, dan regresi linier berganda. Hasil penelitian menunjukan (1) ukuran perusahaan tidak berpengaruh signifikan terhadap audit delay, terbukti koefisien regresi -1,148; nilai signifikan (0,199>0,05). (2) kompleksitas operasi perusahaan tidak berpengaruh signifikan terhadap audit delay, terbukti koefisien regresi=13,420; nilai signifikan (0,194>0,05). (3) jenis opini berpengaruh signifikan terhadap audit delay, terbukti koefisien regresi 203,365; nilai signifikan (0,000<0,05).Kata kunci: ukuran perusahaan, kompleksitas operasi perusahaan, jenis opini, audit delay

Dilema Pemerintah: Menghadapi Wabah Covid-19 Butuh Dana, Tapi Memungut Pajak Menjadi Tak Bijaksana Putriana Salman; Noor Safrina
Jurnal Ilmiah Ekonomi Bisnis Vol 7 No 3 (2021): JURNAL ILMIAH EKONOMI BISNIS
Publisher : Jurnal Ilmu Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/jieb.v7i3.495

The purpose of this research to explain that the efforts made by the government in the taxation sector in dealing with the Covid-19 pandemic are to provide tax relaxation to the business world. The research method used is literature study, by selecting the type of descriptive research. The results of this study would like to suggest that during the COVID-19 pandemic, the people needed government assistance for their survival. Therefore, the role of the government and the policies taken to tackle COVID-19 are urgently needed, especially the provision of assistance to the community that comes from taxes, even though this is a "dilemma" of the Government in terms of collection. Keyword: Taxes, Covid-19, Government

ANALISIS FINANCIAL DISTRESS PADA PERUSAHAAN INDUSTRI ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA Sihabuddin Sihabuddin; Putriana Salman; Siti Fatimah
KINDAI Vol 14 No 2 (2018): KINDAI
Publisher : JURNAL KINDAI

Perancangan Kalkulator Pajak Guna Mempermudah Perhitungan PPN atas Transaksi Barang dan Jasa pada UMKM Muhammad Syahid Pebriadi; Putriana Salman; Tino Kemal Fattah
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 6, No 1: March 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v6i1.16810

Tujuan penelitian ini untuk mensimulasikan perhitungan PPN wajib pajak UMKM terhadap kegiatan komersialnya dan membuat aplikasi web penghitungan PPN wajib pajak UMKM. Penelitian ini menggunakan pendekatan studi kasus. Data sekunder yang digunakan berupa data tarif PPN UMKM, tata cara pemotongan PPN UMKM, dan jumlah yang disetorkan atas Pajak Masukan (PM) dan Pajak Keluaran (PK). Teknik analisis data menggunakan metode deskriptif. Tahapan penelitian meliputi pengumpulan data, analisis data, dan pengembangan perangkat lunak. Hasil penelitian berupa aplikasi kalkulator pajak untuk membantu dan memudahkan para UMKM dalam melakukan perhitungan PPN nya.

PELATIHAN KOMPUTER AKUNTANSI BAGI GURU MGMP EKONOMI/AKUNTANSI KEMENAG KOTA BANJARMASIN Nurul Qalbiah; Putriana Salman; Rusman Irwansyah
Jurnal Abdimas Bina Bangsa Vol. 4 No. 1 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i1.292

The rapid development of technology has an impact on the education sector. Schools are required to produce graduates who are aware of technology in order to get jobs quickly. One of the technologies often used by companies is application-based financial reporting, for example. the Zahir Accounting application. Teachers who are members of the Musyawarah Guru Mata Pelajaran (MGMP) Economics/Accounting the Ministry of Religion of the Banjarmasin City have only provided manual financial reporting knowledge to their students, so there has been no accounting learning combined with accounting applications. The purpose of implementing this activity is to provide knowledge and skills for MGMP Economics/Accounting teachers in computerized financial reporting. The method used are the lecturer method, the simulation method, and the practice method and discussion. The result of this activity is that teachers gain knowledge and skills in using accounting applications, then these teachers can transfer the knowledge gained to their students

Web Based Cash Flow Information System Heldalina; Fitria; Muhammad Syahid Pebriadi; Putriana Salman; Anhar Khalid
International Journal of Applied Economics, Accounting and Management (IJAEAM) Vol. 1 No. 2 (2023): July 2023
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijaeam.v1i2.150

This study aims to find out the right Cash Management Accounting Information System for Rezeky sources and to produce a Cash Flow Information System, namely Web-Based Cash Receipts and Cash Disbursements. The theoretical framework is to analyze the Cash Management Accounting Information System by analyzing the information needed by management, related functions, a network of procedures, accounting documents and records used, flowcharts, and the current internal control system. The developed application program is the first step, which is carried out by designing relationships between tables, interfaces, and outputs. This study found that all daily cash records at Sumber Rezeky still use financial report books and notes. The author suggests using a web-based cash receipt and cash disbursement application to help Sumber Rezeky record customer data, record cash management transactions, and make it easier to find information on cash receipts and disbursement transactions.

Web-Based Financial Ratio Application Program Design for Facilitating MSMEs in Managing Business Finances in the Digital Era Tino Kemal Fattah; Putriana Salman; Muhammad Syahid Pebriadi; Ningtyas Rahmawati
Asian Journal of Management, Entrepreneurship and Social Science Vol. 3 No. 04 (2023): November, Asian Journal of Management, Entrepreneurship and Social Science
Publisher : Cita Konsultindo Research Center

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

This research aims to design a web-based Financial Ratio Application Program to facilitate Small and Medium-sized Enterprises (UMKM) in managing their business finances in the digital era using Extreme Programming. In the context of existing research, traditional financial management methods are no longer sufficient for UMKM's needs in the digital age. Therefore, this study employs Extreme Programming as the research method, which ensures rapid development, flexibility, and customer-centricity. The main results of this research demonstrate a novel contribution by providing an innovative web application that empowers UMKM owners to efficiently calculate and analyze financial ratios, aiding them in making informed financial decisions. This application offers an intuitive user interface, real-time data updates, and customizable features tailored to UMKM requirements, ultimately enhancing their financial management capabilities. Keywords: Financial Ratio Application, Web-based, UMKM, Digital Era, Extreme Programming.

Co-Authors Andi Riswandi Buana Putra Anhar Khalid Ardida, Shintia Dewi Aprilia Emilia, Lea Endang Mardiati Fattah, Tino Kemal Fitria Hanna, Farah Heldalina Heldiansyah -, Heldiansyah Istighfaris Rezki Julkawait Julkawait Julkawait, Julkawait Kamsariaty Kamsariaty Magda Roswyda Minanda Putri Ramadhan Muhammad Syahid Pebriadi Muhammad Syahid Pebriadi Muhammad Syahid Pebriadi Muhammad Syahid Pebriadi Nailiya Nikmah Ningtyas Rahmawati Noor Safrina Noor, Gusti Rozian Nurkholis Nurkholis Nurmaya, Reni Nurul Qalbiah Paulina, Debby Pebriadi, Muhammad Syahid Puspita Nurdelima Rahman, Lutfy Rahmawati, Ningtyas Renny Aprilia Rizky Amelia Rusman Irwansyah Sihabuddin Sihabuddin SITI FATIMAH Utami, Nadia Puteri

Title Search

Found 28 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 28 Documents
Search