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All Journal Owner : Riset dan Jurnal Akuntansi Al Kalam : Jurnal Komunikasi, Bisnis dan Manajemen JIEB : Jurnal Ilmiah Ekonomi Bisnis Advances in Taxation Research Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Ilmu Manajemen
Maria Anastasia
Sekolah Tinggi Ilmu Ekonomi Pancasetia Banjarmasin
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences Other

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ANALISIS SISTEM PENGENDALIAN INTERN PERSEDIAAN PADA KOPERASI TIRTA LESTARI BANJARBARU Maria Anastasia
Jurnal Ilmiah Ekonomi Bisnis Vol 7 No 1 (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.v7i1.494

Abstract

Abstrak: Penelitian ini bertujuan untuk mengetahui sistem pengendalian intern terhadap persediaan pada Koperasi Tirta Lestari Banjarbaru selama ini dan juga memberikan masukkan sistem pengendalian intern terhadap Persediaan pada Koperasi Tirta Lestari yang seharusnya. Metode penelitian yang penulis gunakan dalam penelitian ini adalah metode kualitatif, sedangkan populasi penelitian ini adalah seluruh karyawan Koperasi Tirta Lestari yang berjumlah 17 orang dan sampel yang penulis tentukan berjumlah 4 orang dengan teknik purposive sampling. Jenis dan sumber data yang digunakan meliputi data kuantitatif dan data kualitatif serta sumber data primer dan data sekunder disamping itu, teknik pengumpulan data terdiri dari observasi, wawancara dan dokumentasi. Teknik analisis yang digunakan adalah data kualitatif dalam bentuk keterangan dan pembahasan teoritis yang bertujuan menganalisa hal-hal yang dapat dianalisa bukan dengan angka-angka tetapi dengan teori-teori yang dibuktikan dengan kenyataan yang terjadi. Hasil penelitian menunjukan pengendalian intern piutang harus memperhatikan beberapa hal, yaitu mengenai komponen dan unsur-unsur pengendalian yang terdiri dari 1. lingkungan pengendalian dengan melihat nilai-nilai etika, kebijakan dan praktek pegawai 2. Penentuan resiko Aktivitas pengendalian harus lebih memperhatikan control dan pengawasan. 4. Informasi dan komunikasi harus disediakan 5. dan pemantauan lebih memperhatikan SOP yang dijalankan agar tidak dilanggar serta memperhatikan unsur-unsurnya.
Penerapan Akuntansi Pertanggungjawaban Sosial Corporate Social Responsibility Pada PT. Tarungin Bina Mitra Maria Anastasia; Sriyunia Anizar
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.986

Abstract

The purpose of this study was to determine the application of Corporate Social Responsibility (CSR) accounting at PT. Tarungin Bina Mitra, Binuang District, Tapin Regency which has been and should have been based on Law Number 40 of 2007. The method used is a qualitative analysis approach with a descriptive type. Research with qualitative analysis is research that has quality information that is disclosed in reasonable conditions or for what it is. The results showed that the implementation of corporate social responsibility was carried out by PT. Tarungin Bina Mitra, Binuang District, Tapin Regency so far, it can be seen in the financial statements in its accounting period that there is no specific application of accountability to the community (CSR), so far this company has only issued operational and general expenses for the benefit of company management such as routine activities. Breaking the fast, incidental donations, and national holiday activities that proposals, while for targeted CSR activities, is in accordance with the request of the directly affected community (people who live close to the company's location). Companies should set aside the burden of funds for social and environmental responsibility programs for the community that are useful for the good name/image of the company itself and can report its social and environmental responsibility programs in financial statements.
Pengaruh Gender Terhadap Kualitas Laporan Keuangan Pada Perusahaan Manufaktur Terdaftar Di Bursa Efek Indonesia Sriyunia Anizar; Maria Anastasia; Adi Rahman; Jaya Bahwi Yanti
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1366

Abstract

The purpose of this study is to examine the effect of gender equality on the quality of financial statements as a proxy for the auditor's opinion. This research is a quantitative associative study with units of analysis of audited financial statements and independent auditor reports issued by KAP. This study used secondary data, data analysis techniques used logistic regression with SPPS version 26 software. The sample selection used a purposive sampling method. The results of the study show that the board of committees and the board of directors have no influence on the quality of financial reports. The gender equality variable represented by the audit committee board is proven to have no effect on the quality of the financial statements as a proxy for the auditor's opinion. This means that the availability or unavailability of women on the audit committee board does not affect the opinion that will be issued by the auditor. The gender equality variable represented by the board of directors has proven to have no effect on the quality of the financial statements as proxied by the auditor's opinion. This means that the availability or unavailability of women on the board of directors does not affect the opinion that will be issued by the auditor.
ANALISIS PERNYATAAN STANDAR AKUNTANSI KEUANGAN NO.34 TENTANG PENGAKUAN PENDAPATAN KONTRAK KONTRUKSI PADA PT. TANJUNG RAYA BERSAMA BANJARBARU Maria Anastasia; Imawati Yousida; Pipit Angelina; Siti Fatimah; May Kastanika
Al-Kalam Jurnal Komunikasi, Manajemen dan Bisnis Vol 10, No 2 (2023): JULI : AL KALAM JURNAL KOMUNIKASI, BISNIS DAN MANAJEMEN
Publisher : Universitas Islam Kalimantan Muhammad Arsyad Al Banjari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/al-kalam.v10i2.10768

Abstract

The purpose of this research is to find out the Analysis of Statement of Financial Accounting Standards No. 34 Concerning Construction Contract Revenue Recognition at PT. Tanjung Raya with Banjarbaru The method used in this research is descriptive analysis technique. is an analysis technique by comparing the data obtained in the company which is the object of research with accounting theories. 34 where the company only recognizes cash basic income, so the company gets less term value and the project is short term
Pengaruh Beban Kerja Dan Motivasi Kerja Terhadap Kepuasan Kerja Dan Kinerja ASN Pada Biro Administrasi Pimpinan Sekretariat Daerah Provinsi Kalimantan Selatan Hardika Muhammad Fatih; Maria Anastasia; Mulyono Mulyono
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.11886

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh beban kerja dan motivasi kerja terhadap tingkat kepuasan serta kinerja Aparatur Sipil Negara (ASN) di Biro Administrasi Pimpinan Sekretariat Daerah Provinsi Kalimantan Selatan. Pendekatan yang digunakan adalah penelitian kuantitatif dengan metode pengumpulan data melalui penyebaran kuesioner. Hasil penelitian mengungkapkan bahwa beban kerja dan motivasi kerja berpengaruh secara signifikan terhadap kepuasan dan kinerja ASN. Beban kerja yang berlebihan cenderung menurunkan tingkat kepuasan dan kinerja, sedangkan motivasi kerja yang tinggi mampu meningkatkan keduanya. Oleh karena itu, diperlukan langkah-langkah untuk mengurangi beban kerja serta mendorong peningkatan motivasi kerja ASN di lingkungan tersebut
Task Clarity, Work Motivation, and Employee Performance: Evidence from the Mediating Role of Work Stress Maria Anastasia; Jumriaty Jusman
Jurnal Ilmu Manajemen Vol. 15 No. 2 (2026): Jurnal Ilmu Manajemen
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jim.v15i2.1598

Abstract

This study aims to examine the effects of task clarity and work motivation on employee performance, with work stress serving as a mediating variable, using the perspective of the Job Demands–Resources (JD-R) Theory. The research adopts a quantitative explanatory design and involves all 31 employees of the Martapura City Subdistrict Office as the research sample, applying a saturated sampling technique. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that task clarity has a significant effect on work stress but does not directly influence employee performance. Work motivation is found to have a positive and significant effect on both work stress and employee performance. Furthermore, work stress has a positive and significant effect on employee performance, indicating that manageable levels of stress may function as a challenge stressor that enhances performance. The indirect effect analysis reveals that work stress significantly mediates the relationship between task clarity and employee performance, while its mediating role in the relationship between work motivation and performance is marginally significant. These findings suggest that employee performance is not solely determined by structural and motivational factors but is strongly influenced by psychological mechanisms, particularly work stress. From a theoretical perspective, this study strengthens the JD-R Theory by demonstrating that job and personal resources often affect performance indirectly through stress-related processes. Practically, the results highlight the importance of managing work stress optimally when improving task clarity and work motivation, especially in public sector organizations.
Pengaruh Akuntabilitas Dan Transparansi Sistem Pemungutan Terhadap Efektivitas Pemungutan Pajak Daerah Melalui Kepatuhan Wajib Pajak: Studi Tentang Pajak Daerah Pada Badan Pendapatan Daerah Kabupaten Tabalong Maria Anastasia; Hardika Muhammad Fatih; Fauziannor Fauziannor; Rusi Yana Dewi
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 3: April 2026
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/j-ceki.v5i3.15190

Abstract

Penelitian ini menggunakan pendekatan kuantitatif dengan metode positivisme untuk menguji hipotesis melalui pengumpulan data angket dan analisis statistik. Populasi penelitian adalah Wajib Pajak yang terdaftar di Badan Pendapatan Daerah Kabupaten Tabalong pada bulan November dengan jumlah 95.048. Sampel menggunakan rumus Lemeshow menghasilkan jumlah minimal 96,04, yang dibulatkan menjadi 100 responden. Data dikumpulkan melalui dokumentasi, wawancara, kuesioner, dan studi pustaka. Analisis data dilakukan menggunakan SEM-PLS dengan SmartPLS 3.0, yang mencakup pengujian validitas, reliabilitas, serta hubungan kausalitas, dengan hipotesis diuji menggunakan uji t-statistik dan analisis mediasi. Hasil penelitian menunjukkan bahwa akuntabilitas sistem pemungutan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, dengan nilai koefisien jalur 0,721, T-Statistics 7,874, dan P-Value 0,000. Transparansi sistem pemungutan tidak berpengaruh terhadap kepatuhan wajib pajak, dengan T- Statistics 0,044 dan P-Value 0,965. Kepatuhan wajib pajak juga tidak berpengaruh terhadap efektivitas pemungutan pajak daerah, dengan T-Statistics 0,476 dan P-Value 0,635. Selain itu, akuntabilitas sistem pemungutan tidak berpengaruh terhadap efektivitas pemungutan pajak daerah melalui kepatuhan wajib pajak, dengan T-Statistics 0,080 dan P-Value 0,936. Namun, transparansi sistem pemungutan berpengaruh positif dan signifikan terhadap efektivitas pemungutan pajak daerah melalui kepatuhan wajib pajak, dengan T-Statistics 14,776 dan P-Value 0,000.
Tax Policy on the Growth and Competitiveness of SMEs in the National Economy Sector Maria Anastasia
Advances in Taxation Research Vol. 3 No. 1 (2025)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v3i1.455

Abstract

Purpose: This study examines the impact of tax policies on the growth and competitiveness of SMEs within the national economy. It aims to identify how well-structured tax frameworks, including incentives and simplified systems, can support SME performance and adaptation in an increasingly digital and globalized environment. Research Design and Methodology: Using a qualitative approach, this study employs a Systematic Literature Review (SLR) methodology to synthesize and critically analyze existing research on SME tax policy. Agency theory is the lens through which to explore the alignment between tax policy design and SME compliance and growth dynamics. Findings and Discussion: The findings reveal that well-designed tax policies significantly contribute to SME growth by fostering investment capacity, promoting innovation, and reducing administrative burdens. Simplified tax systems and digital tax platforms enhance operational efficiency and competitiveness, enabling SMEs to navigate domestic and international markets more effectively. However, challenges such as information asymmetry, limited resource access, and bureaucratic inefficiencies remain significant barriers. The study highlights the need for adaptive and inclusive tax policies that align with SMEs' unique operational realities, emphasizing the dual role of tax systems as enablers of growth and compliance mechanisms. Implications: This research provides actionable insights for policymakers to design effective tax frameworks that support SME growth while fostering compliance. It offers practitioners managerial guidance on leveraging tax incentives and navigating regulatory systems. By addressing the challenges identified, this study contributes to sustainable economic development by empowering SMEs to thrive in competitive markets.
Co-Authors Adi Rahman Anizar, Sriyunia Fauziannor Hardika Muhammad Fatih Imawati Yousida Jaya Bahwi Yanti Jumriaty Jusman May Kastanika Mulyono Mulyono Pipit Angelina Rusi Yana Dewi Siti Fatimah