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All Journal Jurnal AGROSAINS dan TEKNOLOGI JURNAL MANAJEMEN BISNIS ZIRAA'AH MAJALAH ILMIAH PERTANIAN Jurnal ABDIMAS Budi Darma Fish Scientiae : Jurnal Ilmu-Ilmu Perikanan dan Kelautan JWM (JURNAL WAWASAN MANAJEMEN) Wiratani : Jurnal Ilmiah Agribisnis JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN
Hamdani
Fakultas Ekonomi Dan Bisnis Universitas Lambung Mangkurat
Agriculture, Biological Sciences & Forestry Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Materials Science & Nanotechnology Mathematics Mechanical Engineering Social Sciences Other

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ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Hamdani; Isnawati
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 3 No. 1 (2015)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (492.06 KB) | DOI: 10.20527/jwm.v3i1.157

Abstract

This study was conducted to analyze the effect of corporate governance mechanisms, (Ownership Concentration, Size of the Board of Commissioners, Board Size, Komisarin Independent Audit Committee, Debt Policy and Firm Size) on financial performance. This research was conducted on a manufacturing company in Indonesia Stock Exchange. The population in this study amounted to 148 companies manufacturing and samples were taken of 20 companies with a passing stage purposive sampling. The data used in this research is secondary data. Data taken from the companies listed in Indonesia Stock Exchange in 2010-2012 were obtained from the Indonesian Capital Market Director (ICMD). Data collection techniques using methods of documentation and analysis techniques using multiple linear regression model. Based on the results of hypothesis testing is known that the variable size of the board of directors, audit committee and manufacturing company size has no effect on CFROA on manufacturing companies in Indonesia Stock Exchange. Sementra independent commissioner terhdap CFROA significant negative effect on manufacturing companies in Indonesia Stock Exchange. Means that the more the number of independent komasaris sekamin lowering CFROA and vice versa. Variable concentration of ownership, board size and debt policies CFROA significant positive effect on the manufacturing company in Indonesia Stock Exchange
ANALISIS PENUTUPAN KANOPI MANGROVE MENGGUNAKAN METODE HEMISPHERICAL PHOTOGRAPHY DAN NORMALIZED DIFFERENCE VEGETATION INDEX (NDVI) DI PULAU KAGET KABUPATEN BARITO KUALA Hamdani Hamdani; Nursalam Nursalam; Nina S
Fish Scientiae Vol 11 No 2 (2021): Issue December-Fish Scientiae Journal
Publisher : Faculty of Fisheries and Marine Resources of Lambung Mangkurat University-South Kalimantan

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Abstract

Pulau Kaget merupakan sebuah delta yang terletak di muara Sungai Barito Kabupaten Barito Kuala. Pulau ini masih dipengaruhi oleh pasang surut air laut dengan bentuk geomorfologi pulau yang landai sehingga memungkinkan Pulau Kaget menjadi habitat tempat tumbuhnya vegetasi mangrove. Aktivitas Sungai Barito sebagai jalur tranportasi laut, pembuangan limbah alami partikel biotik maupun non-biotik serta faktor lingkungan lainnya seperti sedimentasi dapat mengancam pertumbuhan vegetasi mangrove di sekitarnya sehingga dapat berdampak pada kesehatan vegetasi mangrove di Pulau Kaget. Penelitian ini dilakukan bertujuan untuk melihat kondisi kesehatan mangrove melalui penutupan kanopi atau kerapatan tajuk menggunakan metode Hemispherical Photography dan Normalized Difference Vegetation Index (NDVI). Analisis kesehatan vegetasi mangrove mengacu pada Estimasi Kerapatan Tajuk oleh Badan Informasi Geospasial 2014 dan Pedoman Inventarisasi dan Identifikasi Lahan Kritis Mangrove oleh Departemen Kehutanan tahun 2005 yang diolah menggunakan metode Sistem Inormasi Geografis (SIG). Berdasarkan hasil analisis menunjukkan bahwa vegetasi mangrove dengan kelas lebat sebesar 26,703 Ha pada HP dan 29,453 pada NDVI, vegetasi mangrove kelas sedang sebesar 4,133 Ha pada HP dan 1,383 Ha pada NDVI dengan total luas kajian 30,836 Ha dengan nilai akurasi keseluruhan 83,33% dan akurasi kappa 65,38%. Secara keseluruhan kesehatan mangrove di Pulau Kaget memiliki status lebat atau baik. Kaget Island is a delta located at the mouth of the Barito River, Barito Kuala Regency. This island is still influenced by the tides and the sloping geomorphology of the island allows Kaget Island to become a habitat for mangrove vegetation to grow. The activity of the Barito River as a sea transportation route, disposal of natural waste, biotic and non-biotic particles and other environmental factors such as sedimentation can threaten the growth of mangrove vegetation in the vicinity so that it can have an impact on the health of mangrove vegetation on Pulau Kaget. This research was conducted to determine the health condition of mangroves through canopy closure or canopy density using Hemispherical Photography and Normalized Difference Vegetation Index (NDVI) methods. The analysis of the health of mangrove vegetation refers to the Head Density Estimation by the Geospatial Information Agency 2014 and the Guidelines for Inventory and Identification of Critical Mangrove Land by the Ministry of Forestry in 2005 which were processed using the Geographic Information System (GIS) method. Based on the results of the analysis showed that mangrove vegetation with dense class was 26,703 Ha on HP and 29,453 on NDVI, medium class mangrove vegetation was 4,133 Ha on HP and 1,383 Ha on NDVI with a total study area of ​​30.836 Ha with an overall accuracy value of 83.33% and accuracy kappa 65.38%. Overall, the health of the mangroves on Pulau Kaget has a dense or good status.
Pelatihan Pembuatan Laporan Keuangan Menggunakan Aplikasi SIAPIK pada Nasabah KURMA MANIS BPR Martapura Banjar Sejahtera Sarwani Sarwani; Hamdani Hamdani; Nur Astri Sari; Karmila Zachri Rahmaniah
Jurnal ABDIMAS Budi Darma Vol 3, No 1 (2022): Agustus 2022
Publisher : STMIK Budi Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30865/pengabdian.v3i1.5053

Abstract

Dalam pengembangan usaha UMKM Nasabah KURMA MANIS PT BPR Martapura Banjar Sejahtera masih terdapat kesulitan dalam membuat laporan keuangan karena kurangnya pemahaman tentang proses dan sistem pencatatan akuntansi. Kegiatan pengabdian kepada masyarakat ini ditujukan untuk memberikan pelatihan pembuatan laporan keuangan menggunakan aplikasi SIAPIK pada Nasabah KURMA MANIS PT BPR Martapura Banjar Sejahtera. Metode yang digunakan adalah pelatihan. Melalui kegiatan pelatihan tersebut, Nasabah KURMA MANIS PT BPR Martapura Banjar Sejahtera mampu mengoperasikan aplikasi SIAPIK dalam proses pembuatan laporan keuangan.
The Influence of Social Pressure, Market Pressure, Shareholder Pressure and The Reputation of Public Accounting Firms on Carbon Emission Disclosure Rika Fitriyani Wardiman; Dul Muid; Hamdani Hamdani
Jurnal Manajemen Bisnis Vol. 10 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v10i1.482

Abstract

This study aims to examine and obtain empirical evidence regarding the effect of social pressure, market pressure, shareholder pressure, and public accounting firm’s reputation on carbon emission disclosure in non-financial companies in Indonesia. In this study, carbon emission disclosure was used as the dependent variable, while the independent variables of this study are social pressure, leverage and profitability which represent market pressure, market capitalization and ownership concentration as proxies for shareholder pressure, and then public accounting firm’s reputation.This research was conducted quantitative methods. The population in this study are non- financial companies listed on the Indonesia Stock Exchange in 2017-2019. The sample of this study was selected using purposive sampling method to obtain 39 non-financial companies that published sustainability reports and were listed consecutively on the Indonesia Stock Exchange from 2017 to 2019. Multiple regression analysis is the statistical method used to test the hypothesis in this study.The results of this study showed that social pressure have a significant effect on carbon emission disclosure. Meanwhile, market pressure with leverage and profitability proxies, then shareholder pressure represented by market capitalization and ownership concentration, and the reputation of public accounting firms doesn’t have significant effect on carbon emission disclosure.
MEKANISME PENDAFTARAN BARU PAJAK BUMI DAN BANGUNAN PADA BADAN PENGELOLAAN KEUANGAN PENDAPATAN DAN ASET DAERAH KOTA BANJARMASIN Najwah Fabian; Hamdani; Muzdalifah
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 3 No. 1 (2022)
Publisher : Universitas Lambung Mangkurat

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Abstract

Land and building tax is a derah income that plays a fairly important role in a development. For the new UN-P2 registration process, the BPKPAD office provides a registration form or blank provided at the BPKPAD office. The form is in the form of a new Tax Object Registration Submission sheet, SPOP and or LSPOP PBB-P2 where the sheet must be filled in correctly, clearly, completely and on time. For the Imposition and Determination system of UN-P2 objects used at the BPKPAD office, namely using the Official Assessment System collection system
SOSIALISASI UU NO 7 TAHUN 2021 TENTANG HARMONISASI PERATURAN PERPAJAKAN PADA UMKM DI WILAYAH SAMBIROTO SEMARANG Apip; Dul Muid; Clara Yully Diana Ekaristi; Hamdani
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 3 No. 1 (2022)
Publisher : Universitas Lambung Mangkurat

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Abstract

Sambiroto Village, Tembalang District, Semarang is an area that is being targeted by entrepreneurs and the MSME community. What is of concern is that entrepreneurs and MSMEs in the Sambiroto Region do not fully understand Law number 7 of 2021 concerning the Harmonization of Tax Regulations. Therefore, service activities were held by conducting socialization to provide an understanding of taxation on taxpayer compliance. The activity takes place from February-June 2022. The target of this activity is MSMEs in the Sambiroto Region. The method of implementing Community Service includes socialization and discussion regarding the provisions of the tax on Non-Taxable Income or Taxable Income for MSMEs. The results of the activity are that the MSME community gets information, knowledge of how the government takes sides with Micro, Small and Medium Enterprises through fiscal policy.
PERAN SEKTOR PERTANIAN TANAMAN PANGAN DAN SIMULASI EKSTENSIFIKASI LAHAN SAWAH DI KALIMANTAN SELATAN: PENDEKATAN INPUT-OUTPUT Akhmad Raja Shaufi; Hamdani Hamdani; Sadik Ikhsan
WIRATANI Vol 9, No 1 (2026): Juni 2026
Publisher : Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/wiratani.v9i1.597

Abstract

Abstrak. Ketahanan pangan merupakan isu strategis yang memerlukan peningkatan produksi domestik melalui program ekstensifikasi lahan sawah. Penelitian ini menganalisis peran sektor pertanian tanaman pangan dalam struktur ekonomi Kalimantan Selatan dan mengevaluasi dampak ekonomi program ekstensifikasi menggunakan pendekatan analisis input-output. Data yang digunakan adalah Tabel Input-Output Provinsi Kalimantan Selatan 2016 klasifikasi 52 sektor. Metode analisis meliputi analisis keterkaitan (backward dan forward linkages), indeks daya penyebaran dan derajat kepekaan, multiplier, serta simulasi dampak ekonomi. Hasil penelitian menunjukkan sektor pertanian tanaman pangan memiliki kontribusi pendapatan (8,97%) empat kali lipat lebih tinggi dibandingkan kontribusi output (2,53%), mengindikasikan sektor padat karya. Analisis keterkaitan mengidentifikasi 10 sektor unggulan (19,2%). Sektor pertanian tanaman pangan terklasifikasi sebagai sektor dengan daya dorong kuat ke depan (Pd = 0,851; Sd = 1,203), menunjukkan peran strategis sebagai pemasok input industri pengolahan pangan namun bukan leading sector. Paradoks multiplier terjadi dengan output multiplier rendah (1,122) namun income multiplier tinggi (0,534, peringkat 3). Simulasi ekstensifikasi 350.000 hektar dengan investasi Rp 8.798,37 miliar menghasilkan dampak output Rp 12.359,37 miliar, dampak NTB Rp 5.823,85 miliar, dan dampak pendapatan Rp 1.668,77 miliar. Dampak output didominasi konstruksi (55,03%), sedangkan dampak pendapatan didominasi konstruksi (45,65%), jasa pertanian (13,06%), dan perdagangan (12,18%). Aggregate multipliers menunjukkan setiap Rp 1 miliar investasi menghasilkan output Rp 1,405 miliar, NTB Rp 662 juta, dan pendapatan Rp 190 juta. Implikasi kebijakan meliputi strategi diferensiasi sektor, pengembangan industri input pertanian, dan optimalisasi alokasi investasi.
ANALISIS KEPUTUSAN PETANI DALAM MENENTUKAN KARAKTERISTIK PADI VARIETAS UNGGUL PADA USAHATANI PADI DI LAHAN PASANG SURUT KABUPATEN BARITO KUALA Nuri Dewi Yanti; Amiratu Zakiah; Eka Radiah; Hamdani Hamdani; Fadly Hairannoor Yusran
ZIRAA'AH MAJALAH ILMIAH PERTANIAN Vol 51 No 1 (2026)
Publisher : Pusat Publikasi Jurnal Universitas Islam Kalimantan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/zmip.v51i1.21683

Abstract

Penelitian ini menganalisis keputusan petani dalam menentukan karakteristik varietas unggul padi di lahan pasang surut Kabupaten Barito Kuala. Penelitian ini menjawab kebutuhan mendesak untuk memahami pemilihan varietas mengingat potensi besar lahan pasang surut sebagai lumbung pangan nasional yang disertai tantangan unik memerlukan adaptasi varietas spesifik. Penelitian bertujuan mengidentifikasi karakteristik petani dan menganalisis faktor utama yang mendasari keputusan petani dalam memilih karakteristik varietas unggul padi. Metode penelitian menggunakan survei dengan pendekatan kuantitatif. Populasi penelitian adalah petani padi pengguna benih varietas unggul di Kecamatan Mandastana dan Belawang. Enam puluh responden dipilih menggunakan teknik probability sampling yang tersebar di Desa Karang Bunga dan Karang Buah. Analisis faktor terhadap 26 variabel karakteristik varietas unggul padi mengidentifikasi tiga faktor utama dengan eigenvalue >1 yang menjelaskan 68,488% total varians. Faktor pertama adalah Aspek Teknis (26,327% varians) meliputi umur tanaman, ketahanan terhadap hama dan penyakit, adaptabilitas terhadap lingkungan pasang surut, kemudahan budidaya, dan tingkat produktivitas. Faktor kedua adalah Kualitas Beras (21,838% varians) mencakup tekstur, rasa, aroma, warna beras, kadar amilosa, dan daya simpan. Faktor ketiga adalah Aspek Ekonomi (20,323% varians) terdiri dari harga benih, biaya produksi, harga jual gabah, stabilitas harga pasar, dan tingkat keuntungan. Uji Kaiser-Meyer-Olkin menunjukkan nilai 0,847 (>0,5) dengan Bartlett Test signifikan (p<0,001), mengindikasikan kesesuaian data untuk analisis faktor. Variabel dengan factor loading rendah (<0,5) seperti tinggi tanaman, panjang malai, habit, dan rekomendasi penyuluh merupakan pertimbangan sekunder dalam pengambilan keputusan petani.
Analisis Efisiensi Teknis Produksi Cabai Tiung di Kabupaten Tabalong Menggunakan Stochastic Frontier Analysis Rusmiliani Olfah; Nuri Dewi Yanti; Hamdani Hamdani
Jurnal Agrosains dan Teknologi Vol 11 No 1 (2026)
Publisher : Fakultas Pertanian - UMJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jat.v11i1.30855

Abstract

Tiung chili is a superior local variety in Tabalong Regency with high economic value but fluctuating productivity, with farming systems generally managed traditionally with suboptimal input utilization. This study analyzes production factors affecting output, measures farmers’ technical efficiency levels, and identifies factors influencing technical inefficiency in Tiung chili production. Primary data were collected from 60 farmer respondents through surveys and structured interviews during the 2024 growing season. Analysis employed Cobb-Douglas production function with Stochastic Frontier Analysis approach estimated using Maximum Likelihood Estimation through Frontier 4.1 software. Land area has a significant positive effect (β = 0.845; t = 4.723), while pesticides have a significant negative effect (β = -0.123; t = -2.550). Seeds, labor, and fertilizers have no significant effect. The average technical efficiency is 0.772 with most farmers in the 0.8-0.9 interval (53.33%). Gamma value of 0.886 indicates that 88.6% of production variation is caused by technical inefficiency. Age, education, farming experience, and training have no significant effect on technical inefficiency. There is an opportunity to increase output by 29.5% without additional inputs through improved farm management, indicating that productivity improvement is primarily limited by management factors rather than external shocks.
Co-Authors Akhmad Raja Shaufi Amiratu Zakiah Apip Clara Yully Diana Ekaristi Dul Muid Dul Muid Eka Radiah Fadly Hairannoor Yusran Isnawati Karmila Zachri Rahmaniah MARIA BINTANG Muzdalifah Najwah Fabian Nina S Nur Astri Sari Nuri Dewi Yanti NURSALAM Rika Fitriyani Wardiman Rusmiliani Olfah Sadik Ikhsan