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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 Ilung (Inovasi Lahan Basah Unggul) Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah 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)
Mellani Yuliastina
Universitas Lambung Mangkurat
Religion 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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IDENTIFIKASI HUTAN MANGROVE AIR TAWAR SEBAGAI GREEN ASSETS UNTUK INCOME GENERATING DESA YANG BERKELANJUTAN Hudaya, Muhammad; Nor, Wahyudin; Kadir, Kadir; Nordiansyah, Muhammad; Yuliastina, Mellani
PENA DIMAS: Jurnal Pengabdian Masyarakat Vol 3, No 2 (2025): Pena Dimas: Jurnal Pengabdian Masyarakat
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/penadimas.v3i2.26434

Abstract

Village tourism has significant potential to enhance Village Original Revenue (PADes), particularly through the optimization of local assets and community involvement. Tatah Makmur Sub-district possesses natural resources that have not been fully utilized, notably a unique fresh-water mangrove forest. This community service activity aims to explore the tourism potential in the area as an effort to increase PADes. The partners involved are the village government and local communities. A participatory approach based on Participatory Rural Appraisal (PRA) was employed, including tourism potential surveys, green tourism site mapping, focused group discussions (FGDs), and training focused on tourism income potential and the importance of preserving village green assets. The results identified two promising green tourism sites: the fresh-water mangrove forest in Tatah Bangkal Tengah Village and river punting tourism in Pandan Sari Village. Moreover, the pohon rambai tree dominating the mangrove area can be developed into environmentally friendly ventures such as ecotourism and honeybee farming. This activity also contributes to community empowerment through the establishment of tourism awareness groups (Pokdarwis), tourism management training, and promotion of transparent village financial planning. With government support and active community participation, Tatah Makmur is expected to develop into a sustainable tourism destination that improves local welfare
How Good Corporate Governance, Financial Performance and External Factors Influence Company Value Kurniaty; Yuliastina, Mellani; Nurhayati, Netty; Lesmanawati, Dewi
GOVERNORS Vol. 3 No. 1 (2024): April-July 2024 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i1.3697

Abstract

The purpose of this study is to examine and explain the effect of good corporate governance on company value, the effect of financial performance on company value, and the influence of external factors on company value. In addition, many previous studies explored good corporate governance using ownership structure indicators, and this study also aims to reexamine the theory that has been used The model used in data analysis in this study is the PLS model by going through four stages of testing, namely individual item reliability, internal consistency reliability, average variance extracted, and discriminant validity. The results of the study show that: 1) Good Corporate Governance has a significant effect on Corporate Value; 2) Financial Performance does not have a significant effect on Company Value; 3) External Factors do not have a significant effect on Company Value. The resulting Termination Test (R2) was 29.3%, meaning that the contribution of the influence of Good Corporate Governance, Financial Performance, and External Factors variables on Company Value was 29.3% including moderate categories, while the remaining 70.7% was influenced by other variables that were not included in this model.
ANALISIS PENERAPAN PAJAK PERTAMBAHAN NILAI (PPN) PADA PERUM BULOG KANTOR WILAYAH KALIMANTAN SELATAN: STUDI ATAS PROSES PERHITUNGAN, PEMBAYARAN, DAN PELAPORAN Khumaira Maulidya Az Zahra; Alfian Misran; Yuliastina, Mellani
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 6 No. 1 (2025)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jrup.v6i1.102

Abstract

Value Added Ta (VAT) is a key component of national revenue and plays an essential role in ensuring fiscal stability, including within the business activities of State-Owned Enterprises such as Perum BULOG. This study aims to examine the implementation of VAT at the South Kalimantan Regional Office of Perum BULOG, focusing specifically on the processes of calculation, payment, and reporting. The research adopts a quantitative descriptive approach, utilizing primary data gathered through interviews and direct observations, as well as secondary data derived from the company’s internal tax documents The results indicate that VAT calculations comply with Law Number 42 of 2009 and Law Number 7 of 2021 on Production Costs (HPP). However, from October to December 2024, the company experienced a tax underpayment of Rp2,394,169,961 due to an imbalance between output and input VAT. The main obstacles identified included limited authority of the regional office, delays in supporting documents, and staff's lack of technical understanding of the digital tax system. The conclusion of this study is that despite shortcomings in tax administration practices, the South Kalimantan Regional Office of the State Logistics Agency (BULOG) has fulfilled its tax obligations effectively and adjusted any underpayments in accordance with applicable regulations. Efforts to improve coordination and human resource competency have been made to address these obstacles.
Determinasi Minat Penggunaan Sistem Informasi Akuntansi Pada Usaha Mikro Dan Kecil Di Kabupaten Tabalong Ristiana, Nadia Chantika; Suhaili, Achmad; Wijaya, Rano; Yuliastina, Mellani
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 18 No 2 (2025): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v18i2.330

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh skala usaha, lama usaha, tingkat pendidikan pemilik, pengetahuan akuntansi, dan manfaat teknologi informasi terhadap minat penggunaan sistem informasi akuntansi pada UMK di Kabupaten Tabalong Kalimantan Selatan. Jenis penelitian ini menggunakan metodologi kuantitatif dengan metode penelitian deskriptif dan kausal. Unit analisis dalam penelitian ini adalah pelaku usaha mikro dan kecil (UMK) yang menjalankan bisnis di Kabupaten Tabalong Kalimantan Selatan. Populasi dalam penelitian ini adalah pelaku UMK yang ada di Kabupaten Tabalong. Jumlah sampel yang diperoleh dalam penelitian ini adalah sebanyak 98 orang. Teknik pengumpulan data pada penelitian ini menggunakan teknik Partial Least Squares (PLS), dan SmartPLS versi 3 digunakan untuk melakukannya. Hasil penelitian menunjukkan bahwa skala usaha dan lama usaha tidak berpengaruh terhadap minat penggunaan sistem informasi akuntansi pada pelaku UMK di Kabupaten Tabalong Kalimantan Selatan. Sedangkan, tingkat pendidikan pemilik, pengetahuan akuntansi, dan manfaat teknologi informasi akuntansi berpengaruh positif terhadap minat penggunaan sistem informasi akuntansi pada pelaku UMK di Kabupaten Tabalong Kalimantan Selatan.
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.
Co-Authors Afritriani, Mega 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 Farida Isroani fatimah Fatimah Haeningtya Salsabila Paramitha Haryanto Haryanto Hasnun Nida Qurrotul Aina Hudaya, Muhammad Ina Idealina Putri Anugerahni Isnawati Isnawati Jadidah Jadidah Kadir Kadir Khumaira Maulidya Az Zahra Kurniaty Lesmanawati, Dewi Lili Safrida M.Hafiz Sugiarto Maulida, Dara Andanti Mega Andani Meina Wulansari Yusniar Monica Rahardian Ary Helmina Muhammad Hudaya Muhammad Yasin Netty Nurhayati Nordiansyah, Muhammad Nurhayati, Netty Paramitha, Haeningtya Salsabila Pascha Patricia Simanjuntak Putri , Winda Agusntina Rahmah, Siti Aulia Nur Rakhmi Ridhawati 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 Suhaili, Achmad Ulfa Puspa Wanti Widodo Wahyudin Nor Wia Rizqi Amalia Yamin, Irfan YUSNITA YUSNITA