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All Journal Journal of Accounting and Investment Resona : Jurnal Ilmiah Pengabdian Masyarakat Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Assets: Jurnal Akuntansi dan Pendidikan Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Pengabdian Ilung (Inovasi Lahan Basah Unggul) Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi JWM (JURNAL WAWASAN MANAJEMEN) Governors JRAP (Jurnal Riset Akuntansi dan Perpajakan) EJOIN : Jurnal Pengabdian Masyarakat Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Pena Dimas: Jurnal Pengabdian Masyarakat Basic and Applied Accounting Research Journal JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Indonesian Journal of Community Empowerment EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat Jurnal Akuntansi Kesmas: Jurnal Kesehatan Masyarakat Nasional (National Public Health Journal) EKONOMIKA: Manajemen, Akuntansi dan Perbankan Syari’ah
Mellani Yuliastina
Universitas Lambung Mangkurat
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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ANALISIS PROSEDUR PENGAJUAN UPAYA HUKUM BANDING WAJIB PAJAK KE PENGADILAN PAJAK DI FIRMA HLP CONSULTANT BANJARMASIN Afritriani, Mega; Saipudin; Mellani Yuliastina
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 3 No. 2 (2022)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jrup.v3i2.49

Abstract

This research analyzes the Procedure for Submitting Taxpayer Appeals to the Tax Court at the HLP Consultant Banjarmasin Firm. So that taxpayers know that we can file an appeal if the taxpayer is overpaid in paying taxes, in order to understand the systematics of resolving tax disputes in the judicial mechanism in Indonesia, and the purpose of this research is to review and examine the causality of the Tax Court and the Supreme Court in Judicial Power.
Exploring Stunting in South Kalimantan Province Using R Programming-Based Data Visualization Hudaya, Muhammad; Nor, Wahyudin; Yuliastina, Mellani; Nordiansyah, Muhammad
Kesmas Vol. 20, No. 3
Publisher : UI Scholars Hub

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

Abstract

South Kalimantan Province continues to face the challenge of relatively high stunting prevalence despite being endowed with abundant coal resources that could serve as a source of funding for public health. Therefore, this study aimed to examine differences in stunting prevalence among cities, mining districts, and non-mining districts in South Kalimantan to raise stakeholder awareness of disparities across these regional types. This study was conducted between April and December 2024, using secondary data obtained from the Indonesian Ministry of Health and the South Kalimantan Provincial Government. R programming was used to process the data, generate visualizations, and perform analysis of variance (ANOVA) and Tukey’s honestly significant difference (HSD) tests. Following the significant ANOVA result, Tukey’s HSD test was conducted to identify specific regional pairs that differed significantly following the ANOVA result. The results showed that cities had significantly lower mean stunting prevalence than non-mining districts (p-value0.05). Additionally, no significant difference was observed between mining and non-mining districts (p-value >0.05). In conclusion, abundant coal resources in mining districts have not translated into more effective stunting reduction efforts.
PEMANFAATAN APLIKASI DIGITAL SEBAGAI UPAYA PENINGKATAN KINERJA KEUANGAN DAN KEBERLANJUTAN BISNIS UMKM DI BANJARMASIN Helmina, Monica Rahardian Ary; Yuliastina, Mellani; Yasin, Muhammad; Ramadhanti, Selvia; Hapijah, Salma
EJOIN : Jurnal Pengabdian Masyarakat Vol. 1 No. 12 (2023): EJOIN : Jurnal Pengabdian Masyarakat, Desember 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/ejoin.v1i12.2006

Abstract

Penggunaan teknologi menjadi semakin intens, menjadi suatu keharusan untuk para pemilik usaha untuk beradaptasi dengan teknologi. Teknologi harusnya membawa kemudahan bagi Pemilik UMKM, khususnya dalam pengelolaan keuangan, karena sektor akuntansi dan keuangan atau yang lebih dikenal fintech juga telah memanfaatkan teknologi. Kegiatan dilaksanakan melalui enam tahap yaitu rapat kordinasi, survey awal, tahap akhir (transfer IPTEK), pelatihan tahap I, pelatihan tahap II, dan evaluasi program. Permasalah mitra mulai dapat teratasi dengan adanya pelatiha penyusunan laporan keuangan dengan paliaksi digital. Hasil evaluasi dari kegiatan ini menunjukkan antusiasme para pelaku UMKM untuk menerapkan pengetahuan yang telah di perolah dari pelatihan aplikasi digital untuk akuntansi.
POTRET KONTRIBUSI PAJAK HOTEL TERHADAP PAJAK DAERAH KOTA BANJARMASIN Sugiarto, M.Hafiz; Yuliastina, Mellani; Isnawati, Isnawati; Maulina, Dessy; Rahman, Mizan Ikhlasul
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 16 No 2 (2023): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.16 No.2 September 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v16i2.460

Abstract

Taxes received from hotel is one regional or local-own income sources. There was a positive trend and significant rise of this tax revenue during 2018-2022, despite it declined in 2020 due to lockdown and low rate of hotel occupancy. This research dissects and analyzes the contribution of this so-called hotel tax revenue in Banjarmasin city. This research uses quantitative data and quantitative descriptive method. It discovered that the realization and target of this tax revenue fluctuated during 2018-2022 and has a minor contribution to regional income. In general, during these five years, the hotel tax revenue contributed less than 10 percent to the regional or local-own income.
MITIGASI SENGKETA ASET WAKAF MASJID MELALUI TATA KELOLA ASET YANG AKUNTABEL Hudaya, Muhammad; Nor, Wahyudin; Nordiansyah, Muhammad; Safrida, Lili; Yuliastina, Mellani; Aina, Hasnun Nida Qurrotul; Silva, Silva
RESONA : Jurnal Ilmiah Pengabdian Masyarakat Vol 8, No 1 (2024): June
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/resona.v8i1.1872

Abstract

Masjid tidak terbatas sebagai tempat ibadah atau ritual keagamaan, akan tetapi menjadi pusat peradaban dan pemberdayaan umat Islam. Masjid juga sebagai organisasi yang menghimpun dana dari publik serta mengelola aset untuk kepentingan keagamaan. Akuntabilitas dalam pengelolaan sumber daya yang dipercayakan semakin dituntut. Di samping itu terdapat fenomena berupa terjadinya sengketa aset wakaf masjid di beberapa tempat. Hal ini membuat pengurus masjid harus semakin memahami akan pentingnya pengelolaan atau manajemen aset terhadap masjid yang dikelola.Pengabdian kepada masyarakat ini dilakukan untuk meningkatkan kemampuan pengurus masjid dalam mengelola asetnya, agar dapat memitigasi sengketa aset masjid, khususnya apabila terdapat aset masjid berupa wakaf sebagaimana telah terjadi sengketa di beberapa tempat di Indonesia.Target luaran kegiatan ini adalah meningkatkan pencapaian pengetahuan, keterampilan dan kompetensi pengurus masjid di Kota Banjarmasin dalam mengelola atau manajemen aset. Kegiatan ini diawali dengan survei pendahuluan dan pelatihan akan dilakukan dengan pendekatan ceramah, tutorial dan diskusi seputar akuntansi dan manajemen aset untuk mengetahui pencapaian pengetahuan dan kompetensi peserta pelatihan. Program ini berjalan dengan lancar target yang di rancang telah tercapai dengan meningkatnya literasi para pengurus/takmir masjid.
ANALISIS KONTRIBUSI PENDAPATAN PAJAK PARKIR TERHADAP PENDAPATAN ASLI DAERAH KOTA BANJARMASIN Irfan Yamin; Mellani Yuliastina; Fatimah Fatimah
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 17 No 2 (2024): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.17 no.2 September 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v17i2.559

Abstract

The primary objective of this research is to examine the role that parking taxes play in the Regional Original Revenue of Banjarmasin City. From 2019 to 2023, this research used data from Banjarmasin City's parking tax revenue realizations and Regional Original Revenue. Descriptive data analysis is the method used for analyzing the data. According to the study's findings, the variable of parking tax income is positively and significantly related to Regional Original income Banjarmasin City. The increase in the Regional Original income Banjarmasin City is directly proportional to the increase in the parking tax income. Throughout the study period, parking taxes contributed an average of 1,91% of Regional Original Revenue in Banjarmasin City.
Pengaruh Keadilan Distributif dan Keadilan Prosedural Terhadap Keefektifan Partisipasi Penyusunan Anggaran dalam Meningkatkan Kinerja Pimpinan SOPD Dewi Lesmanawati; Mellani Yuliastina
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 9 No. 2 (2020): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v9i2.904

Abstract

The present research examined the effects that participation in budget preparation had on performances of Offices in Palangka Raya City. The offices turned to be executive elements of Local Government directly involved in budget preparation and served as working unit providing public services. Distributive justice and procedural justice were treated as moderating variables of the research. Samples taken in the research involved offices in Palangka Raya city. Analysis units utilized were the heads of offices, since they were mostly involved in budget processing in the offices. Data were collected through questionnaires and interviews. Out of 82 questionnaires sent, only 48 questionnaires could be processed. Instrument analysis manipulated to process data was regression method with residual approach.The empirical result using simple regression show that budget participation influence on performance. But empirically result using residual approach show that a fit between budget participation with contingent factor (distributive justice and procedural justice) does not effect performance significantly. Keywords: budget participation, performance, distributive justice and procedural justice
Analisis Biaya Manfaat Pemanfaatan Limbah Sekam Padi dalam Proyek Sosial Lahan Basah untuk Penguatan Ekonomi Desa Sungai Pitung Aimanullah, Aimanullah; Yuliastina, Mellani; Limarjani, Sustinah; Norlena, Norlena; Amalia, Wia Rizqi; Ansyah, Pathur Razi
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 6, No 2 (2026): Abdira
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v6i2.1768

Abstract

Sungai Pitung Village, Barito Kuala Regency, is classified as a developed village based on the Village Development Index, yet empirically faces structural problems. Economic dependence on tidal rice monoculture, rice husk waste openly burned, and underutilized vacant land are the main issues. The social project of the Jerami Peduli Team employed a Participatory Rural Appraisal approach with two main interventions: processing rice husk waste into liquid smoke using pyrolysis technology, and cultivating loofah on vacant land. Cost-benefit analysis shows the program is economically feasible with positive net benefits. Beyond financial benefits, the program enhances community capacity, environmental awareness, and creates sustainable productive village assets. This project offers an adaptive and applicable model for wetland-based village empowerment.
Co-Authors Afritriani, Mega Aimanullah, Aimanullah Aina, Hasnun Nida Qurrotul Alfian Alfian Alfian Alfian Alfian Alfian Alfian Misran Anugerahni, Ina Idealina Putri Asti Rahmatika Innaya Basyirah Ainun Dessy Maulina Dewi Lesmanawati Doni Stiadi Dzikri , Muhammad Elva Rahmawati Fatimah Fatimah G. Gunawan Haeningtya Salsabila Paramitha Hapijah, Salma Haryanto Haryanto Hudaya, Muhammad Ina Idealina Putri Anugerahni Irfan Yamin Isnawati Isnawati Jadidah Jadidah Kadir Kadir Khumaira Maulidya Az Zahra Kurniaty Lesmanawati, Dewi Lili Safrida Limarjani, Sustinah Maulida, Dara Andanti Mega Andani Meina Wulansari Yusniar Mizan Ikhlasul Rahman Monica Rahardian Ary Helmina Muhammad Yasin Muhammad Yasin Netty Nurhayati Nordiansyah, Muhammad Norlena Nurhayati, Netty Paramitha, Haeningtya Salsabila Pascha Patricia Simanjuntak Pathur Razi Ansyah Putri , Winda Agusntina Rakhmi Ridhawati Ramadhanti, Selvia Rano Wijaya Rasidah Rasidah Rasidah Rasidah Ridhawati, Rakhmi Ristiana, Nadia Chantika ruslinda agustina Saipudin Salma Hapijah sarwani sarwani Selvia Ramadhanti Silva, Silva Simanjuntak, Pascha Patricia Soedjatmiko Soedjatmiko Sugiarto, M.Hafiz Suhaili, Achmad Ulfa Puspa Wanti Widodo Wahyudin Nor Wia Rizqi Amalia YUSNITA YUSNITA