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All Journal Owner : Riset dan Jurnal Akuntansi BAKTI BANUA : JURNAL PENGABDIAN KEPADA MASYARAKAT Journal of Governance Risk Management Compliance and Sustainability
Safriansyah Safriansyah
Sekolah Tinggi Ilmu Ekonomi Indonesia Banjarmasin
Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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PELATIHAN KEWIRAUSAHAAN BAGI PELAKU USAHA PENGRAJIN SASIRANGAN KABUPATEN HULU SUNGAI TENGAH PROVINSI KALIMANTAN SELATAN Akhmad Yafiz Syam; Saifhul Anuar Syahdan; Masithah Akbar; RR Siti Munawaroh; Safriansyah Safriansyah; Wia Rizqi Amalia; Marini Marini; Layla Febby Yulistya
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (351.387 KB) | DOI: 10.35130/bbjm.v3i1.318

Abstract

The UKM of the sasirangan craftsman group in the HST district, apart from being relatively newly developed, was also affected by the COVID-19 pandemic which limited social interaction, thus hampering it. Facing these tough challenges, the craftsmen need a mental business requirement that is rooted in their individual character. The character of an entrepreneur must be possessed by a craftsman to help him survive and develop. Therefore, a training is needed in order to build entrepreneurial character for UKM Sasirangan craftsmen in HST district. The participants felt that this training was too short, so they felt it was unsatisfactory and they wanted to give similar training again. Participants feel they have not been able to fully implement the results of this training. For this reason, feedback has been given, that it is impossible for all of this knowledge to be implemented at once, it takes time to be trained independently and continuously while working (learning by doing) and training only provides provisions for participants to initiate change, and no change will occur if participants do not start it, because the change only occurs by himself. Participants realized that the character of an entrepreneur must be formed intentionally, and the process of internalizing entrepreneurial character takes time to shape a person so that it help them survive and develop.  
Dampak Accrual Basic dan Sistem Pengendalian Intern Pemerintah terhadap Akuntabilitas kinerja Instansi Pemerintah Mujennah Mujennah; Safriansyah Safriansyah; Iqbal Firdausi; Siti Fatimah
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.v6i3.1006

Abstract

Researchers tested whether the application of accrual-based government accounting standards (SAP) as a form of GCG was able to improve the performance of government agencies KESBANGPOL through accrual-based SAP variables and a good internal control system was expected to be able to realize good governance. This study uses nine variables. Researchers distributed questionnaires to 47 employees of Kesbangpol Banjarmasin and tested the data through multiple regression analysis. The results showed that the accrual-based SAP implementation variables had an effect, and human resources, risk management, and supervision had a positive effect on AKIP. Variables of organizational commitment, information technology, control environment, control activities, information, and communication do not affect AKIP.
The Influence of Incentives and Non-Incentives Tax on Profit Management Mujennah Mujennah; Safriansyah Safriansyah; Kevin Tanu
Journal of Governance Risk Management Compliance and Sustainability Vol. 1 No. 2 (2021): October Volume
Publisher : Center for Risk Management & Sustainability and RSF Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.28 KB) | DOI: 10.31098/jgrcs.v1i2.701

Abstract

Disclosure of financial statement information for companies in Indonesia is very important, especially for stakeholders who do not have access to company information, especially in profit management, so that stakeholders are able to make the right decisions. Profit management is a managerial activity for management in influencing and interfering with financial statements. Public companies have benefited greatly because the effective tax rate of the company will become smaller so that the company is able to manage profits. Effective tax planning methods through tax incentives and non-tax incentives can help and provide convenience for companies in their profit management. Researchers want to find out how incentive taxes and non-incentive taxes affect profit management. The first results of the study showed that two variables of projected tax incentives with tax planning and deferred tax expense, as well as one variable non-incentive tax projected through leverage, had no effect on profit management. The second results of these studies showed that two other tax incentive variables were projected with the current tax expense and the number of shares paid, and the projection of one non-incentive variable of tax through variable capital intensity ratio had an effect on profit management. Researchers found difficulties when analyzing profit management since not all companies have positive test results against profit management values; there was a company with negative profit management values. The differences between this study to other researchers were the object and variable of research.
Co-Authors Akhmad Yafiz Syam Iqbal Firdausi Kevin Tanu Layla Febby Yulistya Marini Marini Masithah Akbar Mujennah Mujennah Mujennah Mujennah RR Siti Munawaroh Saifhul Anuar Syahdan Siti Fatimah Wia Rizqi Amalia