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All Journal Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen SENTRALISASI Bisma: Jurnal Bisnis dan Manajemen JURNAL EDUCATION AND DEVELOPMENT Jurnal Riset Inspirasi Manajemen dan Kewirausahaan YUME : Journal of Management Ilomata International Journal of Management Jurnal Ilmiah Manajemen Kesatuan Open Access Indonesia Journal of Social Sciences Jurnal Darma Agung Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences BAKTI BANUA : JURNAL PENGABDIAN KEPADA MASYARAKAT Ilomata International Journal of Management Jurnal Ilmiah Wahana Pendidikan Ilomata International Journal of Social Science Open Access Indonesia Journal of Social Sciences Unram Journal of Community Service (UJCS) JWM (JURNAL WAWASAN MANAJEMEN) MEDIA RISET EKONOMI JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Riwayat: Educational Journal of History and Humanities INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Getek : Jurnal Pengabdian Kepada Masyarakat Asian Journal of Management, Entrepreneurship and Social Science Journal of Ekonomics, Finance, and Management Studies INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen
Asrid Juniar
Universitas Lambung Mangkurat
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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Determinan Pengelolaan Keuangan BUMDes Berbasis Tata Kelola Organisasi yang Baik Amelia, Fidia; Hamdani, Hamdani; Juniar, Asrid
YUME : Journal of Management Vol 7, No 2 (2024)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v7i2.6767

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh variabel independen yakni akuntabilitas, transparansi, dan kualitas laporan keuangan terhadap variabel depeden yakni pengelolaan keuangan di Kecamatan Daha Utara Kabupaten Hulu Sungai Selatan Provinsi Kalimantan Selatan. Metode penelitian ini menggunakan metode kuantitatif asosiatif yaitu menunjukkan hubungan antara dua variabel atau lebih.. Unit analisis penelitian ini pengelola BUMDes, pemerintah desa dan pendamping lokal desa. Pengumpulan data dilakukan dengan membagikan kuisioner kepada pemerintah desa, Pengelola BUMDes dan pendamping lokal desa.Teknik analisis yang digunakan pada penelitian ini adalah analisis regresi linier berganda dengan menggunakan aplikasi SPSS For Windows. Jumlah sampel yang digunakan lima puluh enam responden yang berasal dari pemerintah desa, pengelola BUMDes dan pendamping lokal desa. Hasil penelitian menunjukkan bahwa variabel akuntabilitas dan kualitas laporan keuangan berpengaruh signifikan terhadap pengelolaan keuangan BUMDes, sedangkan variabel transparansi berpengaruh tidak signifikan terhadap pengelolaan keuangan BUMDes. Akuntabilitas menggambarkan bahwa pengelola BUMDes telah menerapkan aturan serta program kegiatan yang dijalankan mampu dipertanggungjawabkan kepada pihak pemerintah desa. Kualitas laporan keuangan diharapkan dapat ditingkatkan dengan peningkatan kompetensi melalui berbagai pelatihan yang diikuti sehingga dapat menyelesaikan laporan pertanggungjawaban dengan tepat waktu serta memuat informasi yang akurat dan relevan. Kata Kunci: pengelolaan keuangan; akuntabilitas; transparansi; kualitas laporan keuangan.
Menciptakan Keunggulan Bersaing Berkelanjutan Berbasis Loyalitas Pada Bank BRI Adi, Setijo; Juniar, Asrid; Rahmawati, Rini; Sofyaun, Ashari
YUME : Journal of Management Vol 7, No 2 (2024)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v7i2.6768

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kualitas layanan, citra dan kepuasan nasabah terhadap keunggulan bersaing berkelanjutan berbasis loyalitas pada Bank BRI. Metode penelitian ini menggunakan metode kuantitatif asosiatif yaitu menunjukkan hubungan antara dua variabel atau lebih. Unit analisis penelitian ini nasabah bank BRI di wilayah eks Karisidenan Jember. Pengumpulan data dilakukan dengan membagikan kuisioner kepada para nasabah Bank BRI baik itu nasabah yang menyimpan dananya dan nasabah yang meminjam kredit yang menjadi responden penelitian. Teknik analisis yang digunakan pada penelitian ini adalah analisis regresi linier berganda dengan menggunakan aplikasi SPSS For Windows. Jumlah sampel yang digunakan 250 responden yang berasal dari Kabupaten Jember, Kabupaten Banyuwangi, Kabupaten Bondowoso dan Kabupaten Situbondo. Hasil penelitian menunjukkan bahwa kualitas layanan Bank BRI dan citra Bank BRI berpengaruh signifikan terhadap keunggulan bersaing berkelanjutan berbasis loyalitas, sedangkan kepuasan nasabah Bank BRI berpengaruh tidak signifikan terhadap keunggulan bersaing berkelanjutan berbasis loyalitas. Karakteristik sumber daya yang bernilai bagi keunggulan bersaing adalah yang berkaitan dengan sumber daya yang bernilai, kompleks, eksklusif, mudah digeneralisasi, dan susah ditiru pesaing. Keunggulan bersaing pada perusahaan perbankan membutuhkan keterlibatan ataupun peran serta manajemen perbankan dan sumber daya perbankan. Kata Kunci: kualitas layanan, citra, kepuasan nasabah, keunggulan bersaing berkelanjutan berbasis loyalitas.
Efektivitas Peningkatan Penerimaan Pajak Daerah di Wilayah Lahan Basah Berbasis Pola Pikir Religius Juniar, Asrid; Rahmawati, Rini; Wardhana, Ali; Hamdani, Hamdani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i2.5762

Abstract

Taxes are the largest source of revenue for the Indonesian state. Taxes also have a large contribution to the development of all regions in Indonesia. Taxes in Indonesia consist of central taxes and regional taxes. South Kalimantan Province which consists of 13 districts/cities. South Kalimantan Province is one of the areas with wetland topography in Indonesia. One of the areas with the largest peatlands according to data from the Central Statistics Agency is Tapin Regency and the majority of the population is Muslim, so religious nuances are always visible. The potential for regional tax revenue in Tapin Regency, which is one of the areas with wetland topography and a religious population, makes this research interesting because based on the results of existing research, it still shows research gaps so that research related to the effectiveness of regional tax revenue in wetland areas is pattern-based. religious thought becomes important. This research includes quantitative research. The data used is primary data from respondents as informants with a sample size of 200 respondents. The data analysis technique uses partial least squares to analyze the influence of religiosity on taxpayer compliance and the effectiveness of local tax revenues. The research results show that religiosity has a significant effect on taxpayer compliance and the effectiveness of tax revenue. Taxpayer compliance also has a significant effect on the effectiveness of tax revenue in the Tapin district area.
UNDERPRICING PHENOMENON ON INITIAL PUBLIC OFFERING ON THE INDONESIA STOCK EXCHANGE 2013-2017 Sofiati Khairunnisaa; Meina Wulansari Yusniar; Asrid Juniar
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 1 (2025): January
Publisher : Adisam Publisher

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

Abstract

This study examines the phenomenon of underpricing in Initial Public Offering (IPO) on the Indonesia Stock Exchange for the period 2013-2017. This study uses a quantitative method with an exploratory approach, involving 59 companies selected through purposive sampling. The variables studied include Debt to Equity Ratio (DER), Return on Equity (ROE), auditor reputation, fractional holding, company age, company size, and proceeds. Data analysis was carried out through classical assumption tests and multiple linear regression. The results showed that only auditor reputation and fractional holding variables had a significant effect on underpricing. High auditor reputation gives investors confidence, while fractional holding affects information asymmetry between management and investors. Other variables, such as DER, ROE, company age, company size, and proceeds, do not have a significant effect. This study provides insights for issuers and investors to understand the factors that influence stock underpricing, and encourages further research by expanding the variables and study period.
Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Bank Pembangunan Daerah Dengan Moderasi Corporate Social Responsibility Periode 2020 – 2022 Maspuroh, Dea Lailatul; Juniar, Asrid
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 24.2 (2024): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

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

Abstract

Penelitian ini membahas pengaruh Good Corporate Governance (GCG) terhadap kinerja keuangan Bank Pembangunan Daerah (BPD) di Indonesia, dengan moderasi Corporate Social Responsibility (CSR) periode 2020-2022. Studi ini menggunakan tiga proxy untuk analisis, yaitu Dewan Komisaris, Komite Audit, dan Rapat Komite Pemantau Risiko. Hasil menunjukkan bahwa Dewan Komisaris memiliki pengaruh yang signifikan terhadap Return on Asset (ROA), sedangkan Komite Audit dan Rapat Komite Pemantau Risiko tidak memiliki pengaruh yang signifikan terhadap ROA. Selain itu, CSR tidak memoderasi hubungan antara GCG dan kinerja keuangan. Penyimpulannya, GCG adalah faktor yang penting dalam memperbaiki kinerja keuangan BPD, tetapi efeknya tidak dimoderasi oleh CSR. Dokument ini juga menyediakan gambaran tentang pentingnya GCG dan CSR di Indonesia, serta tantangan yang dihadapi oleh BPD dalam mengimplementasikan GCG. Studi ini signifikan karena dapat berkontribusi pada literatur yang ada tentang GCG dan kinerja keuangan dalam konteks BPD Indonesia. Temuan dari penelitian ini dapat berguna bagi pemangku kebijakan, manajer bank, dan stakeholder dalam meningkatkan kinerja keuangan BPD melalui praktik GCG.
Efektivitas Peningkatan Penerimaan Pajak Daerah di Wilayah Lahan Basah Berbasis Pola Pikir Religius Asrid Juniar; Rini Rahmawati; Ali Wardhana; Hamdani Hamdani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i2.5762

Abstract

Taxes are the largest source of revenue for the Indonesian state. Taxes also have a large contribution to the development of all regions in Indonesia. Taxes in Indonesia consist of central taxes and regional taxes. South Kalimantan Province which consists of 13 districts/cities. South Kalimantan Province is one of the areas with wetland topography in Indonesia. One of the areas with the largest peatlands according to data from the Central Statistics Agency is Tapin Regency and the majority of the population is Muslim, so religious nuances are always visible. The potential for regional tax revenue in Tapin Regency, which is one of the areas with wetland topography and a religious population, makes this research interesting because based on the results of existing research, it still shows research gaps so that research related to the effectiveness of regional tax revenue in wetland areas is pattern-based. religious thought becomes important. This research includes quantitative research. The data used is primary data from respondents as informants with a sample size of 200 respondents. The data analysis technique uses partial least squares to analyze the influence of religiosity on taxpayer compliance and the effectiveness of local tax revenues. The research results show that religiosity has a significant effect on taxpayer compliance and the effectiveness of tax revenue. Taxpayer compliance also has a significant effect on the effectiveness of tax revenue in the Tapin district area.
The Influence of Dynamic Capability Competence and Innovation Performance on the Sustainable Competitive Advantage of MSMEs in Papua Thamrin, Rosiyati M.H; Rahmawati, Rini; Juniar, Asrid; Nuryadin, Muhamad Rusmin
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 2 (2025): JIMKES Edisi Maret 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i2.3164

Abstract

This study is novel in its holistic approach to the influence of dynamic capability competency and innovation performance on the sustainable competitive advantage of MSMEs in Papua. This focus fills the gap in the literature that tends to ignore the local context of Papua, especially regarding the adaptation of MSMEs to limitations in infrastructure, technology, and market access. By prioritizing the dimensions of economic, social, and environmental sustainability, this study not only provides academic contributions but also practical recommendations for the long-term development of MSMEs. This study uses a quantitative approach with a survey design. A total of 200 MSME actors were selected through purposive sampling, with the criteria of having implemented technology in their marketing strategies. Primary data were collected through questionnaires, while secondary data came from annual reports and government publications. The main variables—dynamic capability competency, innovation performance, and sustainable competitive advantage—were measured using a Likert scale. The analysis was conducted using path analysis with SPSS and AMOS. The results show that marketing and R&D competencies have a positive influence on innovation performance, which in turn increases sustainable competitive advantage. Innovation performance acts as a mediator in this relationship. The relationship found is unidirectional, emphasizing that competency drives performance, not the other way around. The practical implications of these findings indicate the importance of MSME investment in strengthening internal competencies, especially in marketing and R&D, to create sustainable innovation and strengthen competitive positions amidst Papua's unique limitations.
Comparison based on kbmi 1 on national private bank risks with conventional and sharia principles Juniar, Asrid; Pradana, Rilian Gusma Wira; Rahmawati, Rini; Sofyaun, Ashari
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 19 No. 2 (2023): Mei
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v19i2.2937

Abstract

The purpose of this study is to determine whether there are differences in credit risk, liquidity risk, and market risk in conventional national private banks and Islamic national private banks based on KBMI 1. This study used 24 banks as a sample consisting of 21 conventional banks and 3 Islamic banks from 68 national private banks registered with the OJK which became the population through the purposive sampling method. Data using secondary data obtained from the company's annual statements published on the OJK website and on the company's official website. The data collection of this study used documentation techniques and the method used, and the method used is different test. The results in the tests that have been carried out show that there is no difference in the credit risk of conventional national private banks and Islamic national private banks based on KBMI; There is no difference in the liquidity risk of conventional national private banks and Islamic national private banks based on KBMI; There are no differences in the market risks of conventional national private banks and Islamic national private banks based on KBMI
Effects of Financial Literacy, Financial Attitude, and Personality on Financial Management Practices Alfiriana, Novika; Juniar, Asrid; Rafli, Muhammad Raihan
SENTRALISASI Vol. 14 No. 3 (2025): September
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i3.4533

Abstract

The purpose of this study is to investigate the effects of financial knowledge, financial attitudes, and personality on financial management behavior, with self-control serving as a mediating variable. The research focuses on employees of PT Bank KB Bukopin Banjarmasin, particularly in the context of post-merger performance challenges. This study seeks to fill the gap in previous research by integrating cognitive and psychological factors within a formal organizational setting. Using a quantitative explanatory approach, data were collected through a census of 75 permanent employees with a minimum of three years of service. The data were analyzed using Partial Least Squares Structural Equation Modeling to assess both direct and indirect effects among the variables. The findings indicate that FK, FA, personality, and SC significantly influence FMB. Notably, personality has the strongest effect on SC, while FK shows the most substantial direct influence on FMB. The model explains 50.8% of the variance in FMB, confirming SC as a key mediating variable. These results reinforce the Theory of Planned Behavior and suggest that improving financial literacy, fostering positive attitudes, and enhancing self-control are essential strategies for strengthening financial behavior among employees in banking institutions. 
The Influence of Information Technology Utilization, Information System Implementation and HR Competency on the Quality of Banjarmasin City Government Performance Reports Agustina, Elvira; Hamdani*, Hamdani; Juniar, Asrid
Riwayat: Educational Journal of History and Humanities Vol 7, No 2 (2024): April, The Election and Political History
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v7i2.38151

Abstract

This study aims to determine and analyze the effect of information technology utilization, implementation of Local Government Information Systems, and human resource competencies on the quality of Local Government Financial Reports on SKPD in Banjarmasin City. This type of research used is quantitative research. The research data was obtained by using a questionnaire distributed to financial management employees at SKPD in Banjarmasin City. The sampling were determined by using the purposive sampling. The analysis technique used is multiple linear analysis using the IBM SPSS Statistics application. The results of this study indicates that the utilization of information technology affects the quality of Local Government Financial Statements. Meanwhile, the implementation of Local Government Information Systems, and the competence of human resources does not effect the quality of Regional Government Financial Reports
Co-Authors Adi, Setijo Ady Setiawan Afriliani Kartika Sari Agustina, Elvira Alfiriana, Novika ALI WARDHANA Amelia, Fidia Anak Agung Istri Sri Wiadnyani Anwar, Kasyful Aprida Rusmayanti Ashari Sofyaun Ashari Sofyaun Ashari Sofyaun Atma Hayat Bustani Ibrahim Bustani, Bustani Christin Natalia Meiditasari Darmansyah FATIMAH FATIMAH Fitriani, Lisa Nor Gunawan, Robby Hamdani Hamdani . Hamdani Hamdani Hamdani*, Hamdani Handayani, Sri Astuti Hanni, Eisa F Harsana Harsana Hidayatullah, Mahdi Indriati Sumarni Irawati, Syati M. Zainal Abidin Maspuroh, Dea Lailatul Meina Wulansari Yusniar Moeiz, Ronny Ciptadi Muhamad Rusmin Nuryadin N Kalbiyati, Ridha Nasrudin Nordiansyah, Muhammad Nuryadin, Muhamad Rusmin Pradana, Rilian Gusma Wira Radhita Inayah Rafli, Muhammad Raihan Rahmawati , Rini Rangga Radipria Rangga Radipria, Rangga Rilian Gusma Wira Pradana Rini Rahmawati Rini Rahmawati Rini Rahmawati, Rini Robby Gunawan Saprudin Saprudin Sari Rahmi Sofiati Khairunnisaa Sofyaun*, Ashari Sofyaun, Ashari Sufi Jikrillah Suhaili , Achmad Suhaili, Achmad Thamrin, Rosiyati M.H Tiofajrian, Muhammad Rosyad Wardhana, Ali Wijaya, Melinda Wulansari Yusniar Zainal Abidin, Muhammad Zulkarnain, Muhammad Aris