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INDEKS KEPUASAN MASYARAKAT TERHADAP PROGRAM CSR BUJUR BERSTAMINA: BUDIDAYA JAHE MERAH Rahma Yuliani; Zaki Mubarak; Arifah Arifah; Norlena Norlena
Jurnal Administrasi Publik dan Pembanguan Vol 5, No 1 (2023): JANUARI - JUNI 2023
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jpp.v5i1.8606

Corporate social responsibility (CSR) as a community empowerment program that can improve the community's economic level. PT. DPPU Pertamina Syamsudin Noor is implementing a CSR program that focuses on red ginger nuns. This study aims to measure the community satisfaction index (IKM) for the CSR programs that have been implemented. This research is a quantitative research using 10 elements of question indicators. The research population is all the people in Sidomulyo Village 1 RT. 02 and RT. 03, Guntung Payung Village, Banjarbaru City. The sample in this study was taken using a simple random sampling technique. The results showed that the IKM score was 3.39, with a conversion value of 84.75. Based on this value, it was concluded that the IKM from the implemented CSR program was in the very good category.

Pendampingan dan Pembuatan Anggaran Dasar (AD) dan Anggaran Rumah Tangga (ART), serta Rencana Anggaran Biaya (RAB) BUMDES Bunipah Kecamatan Aluh-Aluh Rahma Yuliani; Kasyful Anwar; Ayu Oktaviani; Sofina Azkia; Muhammad Yasin; Atma Hayat
Jurnal Pengabdian ILUNG (Inovasi Lahan Basah Unggul) Vol 3, No 1 (2023)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/ilung.v3i1.9488

The change of management and management of BUMDES Bunipah Berkah Bersama caused a lack of knowledge of BUMDES managers in preparing and making AD, ART, and RAB. This community service activity aims to provide assistance so that BUMDES managers understand the formulation and preparation of AD, ART, and RAB and BUMDES has the necessary cost budget design. This activity was carried out using a mentoring method given to the manager of BUMDES Bunipah Berkah Bersama. The output of this activity is that the manager understands the basic legal basis, organizational guidelines contained in the AD and ART, understands making a good and correct RAB so that village funds can be maximally utilized and the formation of AD, ART, and RAB documents.

Sosialiasi KEMENDESA Nomor 136 Tahun 2022 dalam Rangka Akuntabilitas dan Transparasasi Desa Rahma Yuliani; Atma Hayat; Kasyful Anwar; Ayu Oktaviani; Sofina Azkia
Jurnal Pengabdian ILUNG (Inovasi Lahan Basah Unggul) Vol 3, No 3 (2024)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/ilung.v3i3.11666

Keterlibatan Badan Usaha Milik Desa (BUM Desa) memiliki peran yang sangat penting dalam meningkatkan Pendapatan Asli Desa (PAD) dan meningkatkan kesejahteraan masyarakat secara keseluruhan. Pendirian BUM Desa bertujuan untuk mengurangi ketergantungan desa pada bantuan keuangan pemerintah, mengawasi pengelolaan aset, mendorong peningkatan investasi, dan menyediakan berbagai layanan. Sejak diberlakukannya Undang-Undang Desa, BUM Desa telah menjadi lembaga sentral dalam pengembangan desa.Namun, dalam penelitian ini, teridentifikasi dua masalah utama yang dihadapi oleh BUM Desa, yaitu pemahaman yang kurang memadai terhadap Peraturan Menteri Desa, Pembangunan Daerah Tertinggal, dan Transmigrasi (Kemendesa PDTT) Nomor 136 Tahun 2022, serta kendala dalam menerapkannya. Tujuan utama dari penelitian ini adalah membantu BUM Desa memahami dan menerapkan peraturan tersebut dengan baik.Metode penelitian ini melibatkan pendampingan, pemantauan, dan evaluasi secara berkelanjutan untuk memberikan pemahaman mendalam dan bantuan dalam menerapkan peraturan. Hasil penelitian menunjukkan bahwa sebagian besar pengelola BUM Desa memiliki pemahaman yang baik terhadap peraturan, namun implementasinya perlu ditingkatkan.Pedoman ini dirancang untuk membangun BUM Desa yang bersifat administratif, akuntabel, efisien, dan efektif dalam pengelolaan keuangan. Pedoman ini memberikan dukungan kepada fungsi akuntansi dalam mengenali, mengukur, menyajikan, dan mengungkapkan transaksi keuangan serta menyusun laporan keuangan.Hasil studi menunjukkan bahwa penting bagi pengelola BUM Desa untuk memahami secara mendalam Peraturan Kemendesa PDTT Nomor 136 Tahun 2022 guna memastikan kelangsungan operasional dan meningkatkan transparansi, akuntabilitas, serta efisiensi dalam pengelolaan keuangan.

WHAT FACTORS DO ONLINE SHOPPERS CARE ABOUT WHEN PURCHASING? Raudhah Raudhah; Zaki Mubarak; Rahma Yuliani
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i1.8119

Technology is advancing. The market stays up with technical advancements. Shopee is one of the most popular online vendors today. This study aims to identify the factors that impact online shoppers' purchase decisions in the Shopee application among consumers in Banjarmasin. The quantitative methodology was employed in the research, with primary data collected via online surveys. The study's findings show that product quality and pricing partially and simultaneously impact online shoppers’ purchase decisions. The findings of this study suggest that online vendors improve the quality of their products and establish competitive rates to entice buyers to purchase.

Profitabilitas sebagai Pemoderasi Pengaruh Corporate Governance terhadap Pengungkapan Green Banking Indri Nur Rahmawati; Rahma Yuliani
Reviu Akuntansi dan Bisnis Indonesia Vol 7, No 2 (2023): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v7i2.19741

Latar Belakang: Green banking merupakan paradigma baru yang berkembang di perusahaan internasional dalam satu dekade terakhir. Berdasarkan riset yang berjudul “Survei Persepsi Masyarakat terhadap Produk Keuangan Berkelanjutan” menunjukkan bahwa hanya ada empat bank yang dipersepsikan telah menerapkan prinsip green banking. Hal ini menandakan bahwa masih belum maksimalnya implementasi dan praktik pengungkapan green banking.Tujuan: Penelitian ini bertujuan menganalisis pengaruh corporate governance: kepemilikan institusional, keragaman gender dewan, dan independensi dewan komisaris terhadap pengungkapan green banking serta profitabilitas sebagai variabel moderasi.Metode Penelitian: Penelitian ini menggunakan pendekatan kuantitatif. Populasi pada penelitian ini berjumlah 138 perusahaan subsektor perbankan selama periode tahun 2019-2021. Teknik pemilihan sampel yang digunakan adalah purposive sampling dengan kriteria tertentu, sehingga diperoleh 69 sampel yang perlu diobservasi. Analisis data yang digunakan adalah Moderating Regression Analysis (MRA).Hasil Penelitian: Hasil studi menunjukkan bahwa kepemilikan institusional berpengaruh negatif terhadap pengungkapan green banking serta keragaman gender dewan berpengaruh positif terhadap pengungkapan green banking. Sedangkan, independensi dewan komisaris tidak berpengaruh terhadap pengungkapan green banking dan pengaruh kepemilikan institusional, keragaman gender dewan, dan independensi dewan komisaris terhadap pengungkapan green banking tidak mampu dimoderasi oleh profitabilitas.Keaslian/Kebaruan Penelitian: Penelitian ini menjawab gap penelitian terdahulu terkait pengaruh corporate governance terhadap pengungkapan green banking dengan menambahkan profitabilitas sebagai variabel moderasi.

Profitabilitas sebagai Pemoderasi Pengaruh Corporate Governance terhadap Pengungkapan Green Banking Indri Nur Rahmawati; Rahma Yuliani
Reviu Akuntansi dan Bisnis Indonesia Vol. 7 No. 2 (2023): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v7i2.19741

Latar Belakang: Green banking merupakan paradigma baru yang berkembang di perusahaan internasional dalam satu dekade terakhir. Berdasarkan riset yang berjudul “Survei Persepsi Masyarakat terhadap Produk Keuangan Berkelanjutan” menunjukkan bahwa hanya ada empat bank yang dipersepsikan telah menerapkan prinsip green banking. Hal ini menandakan bahwa masih belum maksimalnya implementasi dan praktik pengungkapan green banking.Tujuan: Penelitian ini bertujuan menganalisis pengaruh corporate governance: kepemilikan institusional, keragaman gender dewan, dan independensi dewan komisaris terhadap pengungkapan green banking serta profitabilitas sebagai variabel moderasi.Metode Penelitian: Penelitian ini menggunakan pendekatan kuantitatif. Populasi pada penelitian ini berjumlah 138 perusahaan subsektor perbankan selama periode tahun 2019-2021. Teknik pemilihan sampel yang digunakan adalah purposive sampling dengan kriteria tertentu, sehingga diperoleh 69 sampel yang perlu diobservasi. Analisis data yang digunakan adalah Moderating Regression Analysis (MRA).Hasil Penelitian: Hasil studi menunjukkan bahwa kepemilikan institusional berpengaruh negatif terhadap pengungkapan green banking serta keragaman gender dewan berpengaruh positif terhadap pengungkapan green banking. Sedangkan, independensi dewan komisaris tidak berpengaruh terhadap pengungkapan green banking dan pengaruh kepemilikan institusional, keragaman gender dewan, dan independensi dewan komisaris terhadap pengungkapan green banking tidak mampu dimoderasi oleh profitabilitas.Keaslian/Kebaruan Penelitian: Penelitian ini menjawab gap penelitian terdahulu terkait pengaruh corporate governance terhadap pengungkapan green banking dengan menambahkan profitabilitas sebagai variabel moderasi.

Looking into what makes Muslim millennial and generation Z want to use digital wallets in Banjarmasin Humaida Humaida; Zaki Mubarak; Rahma Yuliani
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 1 (2023): JIEI : Vol.9, No.1, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i1.6953

Digital wallets are one of the solutions given by firms in the fintech industry to support cashless and non-card payments. However, research on digital wallets is still in shortage, and they are needed to continue the expansion of fintech in Indonesia. Even though it is relatively new in financial technology, the DANA digital wallet is already giving other forms of digital payment that have been around for some time a run for their money. DANA can successfully design and improve its various innovative features to attract potential customers in the future. This research aims to determine factors that motivate Muslim millennials and generation Z to use DANA digital wallets. Quantitative approaches are employed in this study through questionnaires for data collection and analysis using multiple regression. Muslim dana digital wallet users between the ages of 18 and 35 from the city of Banjarmasin served as the sample population for this analysis. Meanwhile, one hundred people participated in the study as the sample size. The findings revealed that the users' lifestyles primarily influence the adoption of digital wallets among Banjarmasin's Muslim millennials and generation z populations.

Peran ESG dan Tata Kelola Perusahaan dalam Mengendalikan Manajemen Laba: Bukti Empiris dari Perusahaan Manufaktur Indonesia Seti Seti; Rahma Yuliani; Monica Rahardian Ary Helmina
Journal of Economics and Management Scienties Volume 8 No. 4, September 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i4.531

Earnings management remains a major concern as it reduces the quality of financial reporting and undermines stakeholders’ trust. Although Environmental, Social, and Governance (ESG) and corporate governance mechanisms are expected to restrain opportunistic managerial behavior, previous studies have reported inconsistent findings. This study examines the effects of ESG, managerial ownership, and independent commissioners on earnings management, with financial distress as a moderating variable. The study employed a quantitative approach using data from manufacturing companies listed on the Indonesia Stock Exchange in 2024. A total of 167 companies were selected through purposive sampling after outlier treatment. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with IBM SPSS Statistics 29. The results show that ESG, managerial ownership, and independent commissioners have a negative and significant effect on earnings management. Financial distress does not moderate the relationships between ESG and earnings management or between managerial ownership and earnings management. However, financial distress significantly moderates the relationship between independent commissioners and earnings management. These findings highlight the importance of ESG implementation and corporate governance in improving financial reporting quality, while emphasizing the strengthened monitoring role of independent commissioners under financial distress.

Earnings Management, Financial Distress, and Profitability: Does the Audit Committee Matter for Tax Aggressiveness? Ruhani Ruhani; Rahma Yuliani; Monica Rahardian Ary Helmina
Journal of Economics and Management Scienties Volume 8 No. 4, September 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i4.554

This study aims to examine the effects of earnings management, financial distress, and profitability on tax aggressiveness, as well as the moderating role of the audit committee in the relationship between these variables and tax aggressiveness in coal mining companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research employed a quantitative approach with an associative research design. The sample consisted of 17 companies selected using purposive sampling, resulting in 51 firm-year observations. Secondary data were obtained from the companies’ annual reports and financial statements and analyzed using panel data regression and Moderated Regression Analysis (MRA) with EViews software. The results indicate that earnings management has a positive and significant effect on tax aggressiveness, while financial distress has a negative and significant effect on tax aggressiveness. Profitability, however, has no significant effect on tax aggressiveness. Furthermore, the audit committee weakens the relationship between earnings management and tax aggressiveness but strengthens the relationship between financial distress and tax aggressiveness. Meanwhile, the audit committee does not moderate the relationship between profitability and tax aggressiveness. These findings highlight the importance of strengthening the effectiveness of the audit committee as a corporate governance mechanism to mitigate tax aggressiveness.

Optimalisasi Pajak dan Retribusi Melalui Pariwisata dan Ekonomi Kreatif di Balangan Dhimas Wahyu Sasongko; Rahma Yuliani
Jurnal Akuntansi dan Keuangan Vol. 12 No. 2 (2024): September 2024
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i2.16051

This research aims to measure the potential for regional taxes and levies through city tourism and the creative economy, analyze the potential and obstacles to the integration of city tourism and the creative economy in Balangan Regency; and measuring how much potential PAD develops from taxes and levies for the development of tourism and the creative economy in Balangan Regency. This research uses a descriptive qualitative method by focusing on the efforts made by Regional Government Organizations as well as the factors that encourage or inhibit the development of taxes and levies to increase the PAD of Balangan Regency. The analysis techniques used by researchers are data analysis before going to the field, data analysis using the Miles and Huberman model, feasibility analysis through Potential and Constraints, and data calculation analysis. The results of this research show that hotel taxes, restaurant taxes and the like, food/catering services taxes increased by 0.06%, 4.54% and 4.94% respectively and the affected levies were business services levies (recreational services, tourism and sports by 100% and use of regional assets by 8.08%) and parking services on the side of public roads by 34.97%. The potential increase in taxes and levies also affects the increase in PAD by 0.408%.

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