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All Journal Kinerja: Jurnal Ekonomi dan Manajemen Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Owner : Riset dan Jurnal Akuntansi BAKTI BANUA : JURNAL PENGABDIAN KEPADA MASYARAKAT International Journal of Multi Discipline Science (IJ-MDS) International Journal of Trends in Accounting Research Journal of International Conference Proceedings Jurnal Sistem Informasi, Akuntansi dan Manajemen
Gemi Ruwanti
Sekolah Tinggi Ilmu Ekonomi Indonesia Banjarmasin
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH KOMITMEN ORGANISASI DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP HUBUNGAN ANTARA PARTISIPASI ANGGARAN DENGAN SENJANGAN ANGGARAN PADA PERGURUAN TINGGI SWASTA DI BANJARMASIN Wahyu Sapto Rini; Gemi Ruwanti; Tjia Fan Nie
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 9 No 2 (2016): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol. 9 No. 2 September 2016
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract

Abstract, This research aims to examine empirically the independent variables which consists of budget participation, organizational commitment, and environmental affecting the dependent variable of budgetary slack at private colleges in Banjarmasin. Analyses was conducted on 38 respondents to answer the research instruments delivered to lectures who have dual role: the role as lecturer and role as a structural officer at private colleges in Banjarmasin. Hypothesis testing research conducted by multiple linear regression analysis. The results showed that budgetary participation does not affectbudgetary slack, interaction between budgetary participation to goal organizational commitment has positive effect on budgetary slack, and interaction between budgetary participation to environmental does not affect budgetary slack.
PELATIHAN STRATEGI PEMASARAN PELAKU USAHA KECIL KELOMPOK PENGRAJIN SASIRANGAN KABUPATEN HULU SUNGAI SELATAN - KALIMANTAN SELATAN Sri Ernawati; Gemi Ruwanti; Norbaiti Norbaiti; Jumirin Asyikin; Rizky Nastiti; Hardi Sayyidul Anwar; Jamiati Jamiati
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 (299.551 KB) | DOI: 10.35130/bbjm.v3i1.307

Abstract

Kegiatan pengabdian ini dilaksanakan untuk mengedukasi dalam bentuk pelatihan kepada usaha kecil Pengrajin Sasirangan yang ada di Desa Limpasu Kecamatan Limpasu Kabaputen Hulu Sungai Tengah, Kalimantan Selatan. Kegiatan ini bertujuan untuk memberikan pengetahuan kepada peserta sehingga memudahkan mereka untuk memahami kebutuhan dan keinginan konsumen. Adapun tujuan umum yang dicapai adalah peningkatan pengetahuan dan pemahaman akan marketing mix yang dapat dikembangkan dan mampu melayani konsumen melalui proses manajemen marketing yang baik. Selama kegiatan pengabdian berlangsung, pelaku usaha kecil pengrajin sasirangan menunjukkan antusiasmi dalam mengembangkan bisnis kerajian tangan yang telah mereka praktekkan. Selain itu, mereka mendapatkan pemahaman akan proses marketing mix dan bagaimana memuaskan konsumen dengan memenuhi kebutuhan dan keinginan mereka.
Comparison of the Dominance of Internal and External Influences on the Return of Shares of Companies Listed in IDX30 Hutama Sanputra Arifin; Tri Ramaraya Koroy; Gemi Ruwanti; Zainal Arifin
International Journal of Multi Discipline Science Vol 4, No 1 (2021): Volume 4 Number 1 February 2021
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/ij-mds.v4i1.2377

Abstract

This study aims to determine the comparison of external and internal influences on stock returns on the Indonesia Stock Exchange. The research method uses quantitative methods from secondary data of financial analysis on 16 companies from 30 companies on the IDX Index that have a high level of liquidity and have a large capitalization selected by the IDX (Indonesia Stock Exchange) with several selection criteria, the selection is carried out by the IDX regularly 2 times every year, namely in February and August. from 2014-2018 and data from Bank Indonesia on economic growth and inflation in the same year. The data analysis technique used multiple regression. The results show that the influence of external factors in the form of economic growth and inflation is more dominant than the company's internal factors in the form of DY (Dividend Yield), EPS (Earning Per Share), ROE (Return On Equity), PER (Price Earning Ratio) affect stock returns. Implementation for companies that go public needs to pay attention to the dynamics of environmental changes, especially the inflation rate which can cause investors to sell their shares, while this phenomenon is an opportunity for some investors to get a cheaper share price than many other investors have released.
The Influence of Risk Preference and Financial Condition on Tax Compliance of Boarding House Tax in Banjarmasin Saifhul Anuar Syahdan; Rahayu Abdul Rahman; Rizky Nastiti; Gemi Ruwanti; Norbaiti
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 3 No. 1 (2022): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to examine the effect of risk preference and financial condition on tax compliance of boarding house owners. The variables of this study are tax compliance, risk preference and financial condition. This study used primary data obtained from the questionnaire. In addition, the respondents of this study were the taxpayers who owned a boarding house in Banjarmasin chosen by using purposive sampling. Furthermore, multiple regression analysis was employed to analyze the obtained data. The results of the study concluded that risk preference and financial condition had positive effect on tax compliance.    
Analysis of the Effect of Competence on the Performance of Village Planner Through the Utilization of Information Technology Catur Subandi; Yanuar Bachtiar; Gemi Ruwanti; Nadila Deryza Syofrin; Juliandi Juliandi
Journal of International Conference Proceedings Vol 5, No 1 (2022): 2022 Malang ICPM Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i1.1483

Abstract

The purpose of this study was to determine the effect of competence on the performance of village government officials through the use of village financial applications. Research method: Quantitative using part analysis of 285 employees of the village financial system operator, village treasurer, and village planning in Pulang Pisau, Central Kalimantan. The results show that competence has a direct effect on employee performance and the use of information technology successfully mediates the relationship between competence and employee performance. Implication: Employees need to improve their skills in using technology to maximize expertise in financial planning and reporting. Keywords: Competence, Utilization of Technology, Employee Performance
Analisis perbandingan kinerja keuangan maskapai penerbangan Muslimah Muslimah; Jumirin Asyikin; Gemi Ruwanti; Sri Ernawati; Soelistijono Boedi
KINERJA Vol 20, No 3 (2023): Agustus
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jkin.v20i3.13028

Abstract

Penelitian ini bertujuan untuk menganalisis perbandingan kinerja keuangan antara maskapai penerbangan Garuda Indonesia dengan Thai Airways dengan menggunakan rasio keuangan debt to equity ratio, net profit margin, return on equity, earning per share, dan price earning ratio. Penelitian ini menggunakan metode deskriptif komparatif dengan pendekatan kuantitatif dan data sekunder yang diperoleh dari laporan keuangan tahunan maskapai penerbangan Garuda Indonesia dan Thai Airways periode 2019-2021. Teknik analisis data yang digunakan dalam penelitian ini yaitu uji Independent Sample T-test dan uji Mann Whitney-U dengan bantuan program SPSS. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan debt to equity ratio, net profit margin, return on equity, earning per share, dan price earning ratio antara maskapai penerbangan Garuda Indonesia dengan Thai Airways
Pengaruh Pembelajaran Akuntansi, Literasi Keuangan dan Kontrol Diri terhadap Perilaku Keuangan Mahasiswa Akuntansi Ana Yatiningsih; Soelistijono boedi; Gemi Ruwanti; Abdul Kadir
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2258

Abstract

Financial behavior is the actions a person takes in processing, managing and using financial from existing sources. Individuals who have financial behavior tend to have an effective attitude in using the finances they obtain. Someone who is good at financial management, the process of managing financial expenses and income as well as using financial resources from existing resources. Therefore this research aims to determine the influence of accounting learning, financial literacy and self-control on the financial behavior of individual students majoring in accounting at universities in Banjarmasin. The population in this study were students majoring in accounting from several universities in the city of Banjarmasin, especially STIE Indonesia Banjarmasin, STIE Nasional, STIE Pancasetia and Lambung Mangkurat university. The sampling technique in this research used purposive sampling. The number of samples obtained was 100 respondents. The data collection technique used was a questionnaire. This research uses mulitiple linear regression analiysis. The results of the research show that the variabels of accounting learning and financial literacy have a positive and significant effect on the individual financial behavior of students majoring in accounting at universities in Banjarmasin, while self-control has no effect on individual financial behavior of students majoring in accounting at a university in Banjarmasin.
Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi dalam Memilih Karir sebagai Akuntan Publik Hanni Annisa Syarief; Soelistijono Boedi; Saifhul A. Syahdan; Gemi Ruwanti
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2292

Abstract

Currently, many companies need public accounting services, but it is difficult to find a professional accountant because the process of becoming a certified public accountant is not easy and takes a lot of time and money. Therefore, this profession is still less popular in Banjarmasin. In fact, currently there is little interest in accounting students choosing a career as a public accountant. The aim of this research is to obtain empirical evidence of the influence of financial rewards, job market considerations, work environment, family environment and professional recognition on accounting students' interest in choosing a career as a public accountant. This research is quantitative research with the population of students majoring in accounting from universities in Banjarmasin including STIE Indonesia Banjarmasin, STIE Nasional, STIE Pancasetia and the Faculty of Economics of Lambung Mangkurat University. By employing purposive sampling, 100 respondents are obtained as samples. Furthermore, the data collected from questionnaires are analyzed by using multiple linear regression analysis method. The research results show that financial rewards, work environment, and professional recognition have a positive and significant effect on accounting students' interest in choosing a career as a public accountant in Banjarmasin. Meanwhile, considerations of the job market and family environment do not influence accounting students' interest in choosing a career as a public accountant in Banjarmasin.
Pengaruh Konservatisme Akuntansi Dan Corporate Social Responsibility Disclosure Terhadap Kualitas Laba Melalui Manajemen Laba Sebagai Variabel Intervening Pada Perusahaan Pertambangan Yang Terdaftar Di BEI Periode 2016-2019 Erni Aprillia Simon; Gemi Ruwanti
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 1 No. 1 (2021): SINTAMA: Jurnal Sistem Informasi, Akuntansi dan Manajemen (September 2021)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This research aims to achieve empirical prove at the effect of accounting conservatism and Corporate Social Responsibility Disclosure (CSRD) on quality of earning and to investigate whether accounting conservatism and Corporate Social Responsibility Disclosure (CSRD) affects the quality of earnings through earnings management as an intervening variable in mining companies listed on the Indonesia Stock Exchange in 2017 – 2019. The data of this research was secondary data obtained from Indonesia Stock Exchange Website. The population of this research was 15 Mining Companies listed on the Indonesia Stock Exchange in 2016 - 2019. The amount of the obtained sample was 60 sample. This research used classical assumption test with multicollinearity test, autocorellation test, heteroscedasticity test, and normality test. Whereas, the hypothesis testing was completed using multiple linear regression model with determination test, t test and sobel test. Based on research result, it showed that accounting conservatism partially had significant effect on quality of earning and earning manajemen in mining companies listed on the Indonesia Stock Exchange in 2016 – 2019. Moreover, Corporate Social Responsibility Disclosure (CSRD) partially had no significant effect on quality of earning and earning manajemen in mining companies listed on the Indonesia Stock Exchange in 2016 – 2019. Furthermore, accounting conservatism and Corporate Social Responsibility Disclosure (CSRD) had no significant effect on the quality of earnings through earnings management as an intervening variable.
Co-Authors Abdul Kadir Ana Yatiningsih Boedi, Soelistijono Catur Subandi Erni Aprillia Simon Hanni Annisa Syarief Hardi Sayyidul Anwar Hutama Sanputra Arifin Jamiati Jamiati Juliandi Juliandi Jumirin Asyikin Jumirin Asyikin Muslimah Muslimah Nadila Deryza Syofrin Norbaiti Norbaiti, Norbaiti Rahayu Abdul Rahman Rizky Nastiti Saifhul A. Syahdan Saifhul Anuar Syahdan Sri Ernawati Sri Ernawati Tjia Fan Nie Tri Ramaraya Koroy Wahyu Sapto Rini Yanuar Bachtiar Zainal Arifin