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Penerapan Sistem Akuntansi Dasar pada Usaha Kecil Menengah di kota Banjarmasin Ernawati, Sri; Asyikin, Jumirin; Sari, Octavia
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 6 No. 2 (2016): September 2016
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

The following research was conducted to gain an overview of the application of accounting systems in small and medium enterprises engaged in trading business built Jakarta Cooperative Micro Small and Medium Enterprises in Banjarmasin. The research uses descriptive method with a sample of 60 respondents. With the scale of cumulative or Guttman scale is known that the application of accounting systems in small and medium enterprises engaged in trading business built offices Cooperative Banjarmasin city is on a scale of 0,064 or are on the no association or low association (weak association) which shows that the application of the accounting system base on small and medium enterprises in the field of trade business Banjarmasin city is still relatively low. Guidance and cooperation of the parties involved, especially the service cooperatives, small and medium micro Banjarmasin city, is expected to continue to provide guidance and more intensive training with regard to the application of the accounting system to a group of small and medium enterprises in general, especially for small and medium enterprises engaged in the trading business in the city of Banjarmasin.

PENGARUH DESENTRALISASI TERHADAP HUBUNGAN ANTARA PARTISIPASI DALAM PENYUSUNAN ANGGARAN DAN KINERJA DINAS (Studi Kasus Pada Pemerintahan Kota Banjarbaru) Jumirin Asyikin
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 4 (2005)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

UU Number 22 and 25, 1999 about local government and financial balancing between central and local government, concerning about, the rule of decentralization and autonomy in making local budget for revenues and expenditure. Budgeting process is considered very important and concerned many different parties. Not only top managers but olso lower and middle manager play a vital role in making and evaluating some alternatives plan of the budgetr objectives. Budgeting always been used as the indicator of manager’s performance (Kren, 1992). Miah and Mia (1996), stated the empowerment and responsibility given from top to lower management level will biring about more cosequnecies of responsibility from lower manager toward the implementation of the decision that has been made. This research analysis the interaction and decentralization and the influence of participation in budgeting abd decentralization toward the performance of Dinas Pemerintah Kota Banjarbaru. The sample taken for this research is Dinas Pemerintah Kota Banjarbaru .Analysis unit used in this research are the chairman of government officer (kepala bagian), the chairman of division officer (kepala bagian) and the charmain of field officer (kepala bidang). From 56 questionaires that that have been sent, there 47 respondents have fullfillied, buat only 42 questionaires that are accepted and considered reliable to be analyzed in this research.Using simple in this research emprically this research result shows that participation in budgeting and decentralization signicantly influence the partisipation in budgeting and decentralization positive interaction between them. Meanwhile using multiple regression, empirically the research result shows that budgeting and decentralization variables all together signicantly do not influence the performance of the governmental bureaus (Dinas Pemerintah Kota Banjarmasin).

ANALISIS PENGARUH PENGAWASAN FUNGSIONAL, AKUNTABILITAS PUBLIK, TRANSPARANSI DAN PENINGKATAN PELAYANAN PUBLIK TERHADAP KINERJA PEMERINTAH DAERAH Jumirin Asyikin; Ismiati
Jurnal Kajian Akuntansi dan Auditing Vol. 16 No. 2 (2021): Oktober 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

This study aims to empirically test the functional supervision, public accountability, transparency and improvement of public services that affect the dependent variable of local government performance at the PUPR Office of Batola Regency, either partially or simultaneously. The design in this study is a quantitative comparative causal research. The population in this study were all employees at the PUPR Office of Batola Regency using purposive sampling method. Data collection techniques used through questionnaires. Testing the research hypothesis using multiple regression analysis. The results of this study indicate that partially functional supervision has a positive and significant effect on local government performance. For public accountability does not affect the performance of local governments with a negative direction of influence. Transparency also has no effect on local government performance and has a positive direction of influence. And to improve public services has a positive and significant effect on the performance of local governments. Keywords: functional supervision, public accountability, transparency, improvement of public services and local government performance

PELATIHAN STRATEGI PEMASARAN PELAKU USAHA KECIL KELOMPOK PENGRAJIN SASIRANGAN KABUPATEN HULU SUNGAI SELATAN - KALIMANTAN SELATAN Sri Ernawati; Gemi Ruwanti; Norbaiti Norbaiti; Jumirin Asyikin; Rizky Nastiti; Hardi Sayyidul Anwar; Jamiati Jamiati
Bakti Banua : Jurnal Pengabdian Kepada Masyarakat Vol 3, No 1 (2022): BAKTI BANUA : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin

Kegiatan pengabdian ini dilaksanakan untuk mengedukasi dalam bentuk pelatihan kepada usaha kecil Pengrajin Sasirangan yang ada di Desa Limpasu Kecamatan Limpasu Kabaputen Hulu Sungai Tengah, Kalimantan Selatan. Kegiatan ini bertujuan untuk memberikan pengetahuan kepada peserta sehingga memudahkan mereka untuk memahami kebutuhan dan keinginan konsumen. Adapun tujuan umum yang dicapai adalah peningkatan pengetahuan dan pemahaman akan marketing mix yang dapat dikembangkan dan mampu melayani konsumen melalui proses manajemen marketing yang baik. Selama kegiatan pengabdian berlangsung, pelaku usaha kecil pengrajin sasirangan menunjukkan antusiasmi dalam mengembangkan bisnis kerajian tangan yang telah mereka praktekkan. Selain itu, mereka mendapatkan pemahaman akan proses marketing mix dan bagaimana memuaskan konsumen dengan memenuhi kebutuhan dan keinginan mereka.

Penerapan Sistem Akuntansi Dasar pada Usaha Kecil Menengah di kota Banjarmasin Sri Ernawati; Jumirin Asyikin; Octavia Sari
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 6 No. 2 (2016): September 2016
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v6i2.104

The following research was conducted to gain an overview of the application of accounting systems in small and medium enterprises engaged in trading business built Jakarta Cooperative Micro Small and Medium Enterprises in Banjarmasin. The research uses descriptive method with a sample of 60 respondents. With the scale of cumulative or Guttman scale is known that the application of accounting systems in small and medium enterprises engaged in trading business built offices Cooperative Banjarmasin city is on a scale of 0,064 or are on the no association or low association (weak association) which shows that the application of the accounting system base on small and medium enterprises in the field of trade business Banjarmasin city is still relatively low. Guidance and cooperation of the parties involved, especially the service cooperatives, small and medium micro Banjarmasin city, is expected to continue to provide guidance and more intensive training with regard to the application of the accounting system to a group of small and medium enterprises in general, especially for small and medium enterprises engaged in the trading business in the city of Banjarmasin.

Pengaruh Financial Distress, Ukuran Perusahaan, dan Leverage Terhadap Manajemen Laba dengan Kepemilikan Manajerial Sebagai Variabel Moderasi pada Perusahaan Sektor Ritel yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023 Puspita, Eka; Ruwanti, Gemi; Asyikin, Jumirin; Boedi, Soelistijono
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 9 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v2i9.1780

This study aims to examine the effect of financial distress, firm size, and leverage on earnings management with managerial ownership as a moderating variable in retail companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The research employs a quantitative approach using secondary data from annual reports and financial statements, with samples selected through purposive sampling, resulting in 57 observations from 43 companies. Data were analyzed using multiple linear regression and moderated regression analysis (MRA) with SPSS 25. The findings reveal that financial distress and leverage have no significant effect on earnings management, while firm size shows a significant positive influence on earnings management. Furthermore, managerial ownership does not moderate the relationship between financial distress, firm size, and leverage with earnings management. These results indicate that firm size plays a dominant role in driving earnings management practices, while relatively small managerial ownership has not been sufficient to act as an effective control mechanism. Therefore, companies are advised to maintain transparency in financial reporting, and investors are encouraged to consider firm size and ownership structure when assessing earnings quality.

The Influence of Profitability and Good Corporate Governance on Firm Value: The Moderating Role of Firm Size Wijaya, Angelina Christine Abdi; Ernawati, Sri; Asyikin, Jumirin; Syam, Akhmad Yafiz
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 1 (2026): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i1.3009

This study aims to examine the effect of profitability and Good Corporate Governance (GCG) on firm value, with firm size acting as a moderating variable, in pharmaceutical companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The background of this research is the fluctuation in firm value within the pharmaceutical sector following the post-pandemic period, indicating that financial and governance factors may influence market perceptions. This study employs a quantitative approach using secondary data obtained from annual reports and corporate governance reports. The sample consists of 33 firm-year observations selected through purposive sampling. The data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results show that profitability has a positive and significant effect on firm value, indicating that investors respond positively to the company’s ability to generate profits. Meanwhile, Good Corporate Governance does not have a significant individual effect, although it contributes simultaneously within the regression model. Furthermore, firm size is not proven to moderate the relationship between profitability and GCG on firm value. These findings suggest that investors in the pharmaceutical sector place greater emphasis on financial performance than on governance structure when assessing firm value.

Audit Committee as a Moderator of Audit Report Lag Determinants: Evidence from Indonesian Metal and Mineral Firms (2021–2024) Ivana Rimba; Riswan Yudhi Fahrianta; Jumirin Asyikin; Sri Ernawati
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3144

This study empirically examines firm size, audit opinion, audit tenure, and profitability effects on audit report lag (ARL), while exploring audit committee moderating roles. Research concentrates on metal and mineral sector corporations, an industry where financial reporting timeliness is essential for sustaining investor confidence and meeting Indonesia's 90-day regulatory requirement. Study population comprises all metal and mineral corporations listed on Indonesia Stock Exchange during 2021-2024. Employing purposive sampling methodology based on predetermined criteria, 24 corporations were selected, producing 96 firm-year observations. Quantitative research methodology utilized secondary data obtained from published annual financial statements. ARL is measured as the number of days between fiscal year-end and audit report date. Data analysis employed multiple linear regression and Moderated Regression Analysis for evaluating direct and interaction effects. Findings reveal firm size exerts negative yet insignificant effects on ARL, whereas audit opinion, audit tenure, and profitability demonstrate negative and significant influences on audit completion timeliness. Additionally, audit committees strengthen firm size-ARL relationship; nevertheless, they fail moderating audit opinion, audit tenure or profitability-ARL relationships. This study contributes by clarifying the selective role of audit committee monitoring: while it strengthens the firm size-ARL relationship through intensified oversight in large firms, it does not moderate the effects of audit opinion, audit tenure, or profitability on reporting timeliness.Overall, results indicate internal financial performance and external audit characteristics perform critical roles in determining reporting timeliness, emphasizing the importance of optimizing audit committee oversight functions for minimizing audit delays and enhancing financial reporting reliability.

Dark Triad and Religiosity: Competing Forces Shaping Ethical Perceptions of Accounting Students Maylaffayza; Riswan Yudhi Fahrianta; Sri Ernawati; Jumirin Asyikin
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3181

Ethical breaches involving accountants have emerged as a significant issue in Indonesia, with various financial scandals exposing ongoing flaws in professional ethics. Even though there is conformity with International Education Standards (IES) 4, the way students view the effectiveness of ethics education is still notably low. This research examines how the desire for money, Machiavellian traits, narcissistic tendencies, and religious beliefs impact the ethical outlook of accounting students in Indonesian universities. A quantitative method was employed, gathering primary data via online surveys from 228 undergraduate accounting students who had taken a Professional Ethics course. The analysis utilized Partial Least Squares Structural Equation Modeling (PLS-SEM) through WarpPLS 8. 0 software. Results showed that Machiavellianism and narcissism negatively influence students’ ethical views significantly, while religiosity positively affects them. In contrast, the desire for money did not demonstrate a noteworthy impact on these ethical perceptions. The model designed accounted for 35% of the variance in ethical perceptions. These findings imply that religiosity serves as a protective moral factor that can lessen the harmful impacts of Dark Triad personality characteristics. The research highlights the necessity of incorporating ethical education and spiritual intelligence within accounting programs to enhance ethical awareness and integrity among future accounting professionals.

PENGARUH RETURN ON EQUITY, DEBT TO EQUITY RATIO, ENVIRONMENTAL, SOCIAL AND GOVERNANCE TERHADAP HARGA SAHAM PADA SUB SEKTOR PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA Febriana Noor Artanti Kusminarko; Jumirin Asyikin; Riswan Yudhi Fahrianta; Ferra Maryana
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 19 No 1 (2026): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.19 No. 1, Maret 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

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

This study aims to examines the influence of Return on Equity (ROE), Debt to Asset Ratio (DAR), and Environmental, Social and Governance (ESG) on stock prices of coal mining sub-sector companies listed on the Indonesia Stock Exchange (IDX), motivated by the significant fluctuations in financial performance and sustainability commitment observed among coal mining companies during the 2022–2024 period. A quantitative approach was employed, with data collected from annual financial reports and ESG Disclosure data based on the KATADATA ESG Index. Using purposive sampling, 15 companies were selected as the research sample, yielding 45 observations over three years. The data were analyzed using multiple linear regression by SPSS. The results indicate that ROE has a positive and significant effect on stock prices, suggesting that higher profitability increases investor confidence and stock value. DAR has a negative and significant effect on stock prices, indicating that higher debt levels increase financial risk and tend to reduce stock prices. Meanwhile, ESG does not have a significant effect on stock prices, implying that investors in the coal mining sub-sector still prioritize financial performance over sustainability disclosures, with adjusted R2 36%.

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