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All Journal JURNAL MANAJEMEN BISNIS Jurnal ABDIMAS Budi Darma Fish Scientiae : Jurnal Ilmu-Ilmu Perikanan dan Kelautan JWM (JURNAL WAWASAN MANAJEMEN) 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 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.
Co-Authors Apip Clara Yully Diana Ekaristi Dul Muid Dul Muid Isnawati Karmila Zachri Rahmaniah MARIA BINTANG Muzdalifah Najwah Fabian Nina S Nur Astri Sari NURSALAM Rika Fitriyani Wardiman