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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 International Journal of Trends in Accounting Research 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 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.
Determinants of Two-Wheeled Motor Vehicle Taxpayer Compliance at UPPD Samsat Banjarmasin Nabilla Rizqa Mustafa; Saifhul Anuar Syahdan; Gemi Ruwanti; Soelistijono Boedi
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3260

Abstract

This study investigates the factors determining motor vehicle tax compliance among owners of two-wheeled vehicles in Banjarmasin, Indonesia, by evaluating both the combined and individual contributions of fiscal policy incentives and behavioral factors. Consistently low compliance rates among registered vehicle owners continue to hinder local tax revenues, highlighting the urgency of identifying the reasons influencing compliance behavior. This study aims to analyze the simultaneous and partial effects of the tax amnesty program, transfer fee exemptions, taxpayer awareness, tax understanding, and service quality on taxpayer compliance at UPPD Samsat Banjarmasin I. Utilizing quantitative methods along with sampling techniques by applying criteria that are in accordance with the purpose of research, namely purposive sampling, grounded in the Theory of Planned Behavior (TPB) and Compliance Theory. Primary data were obtained from 99 registered taxpayers via a structured questionnaire and subsequently analyzed through multiple linear regression using IBM SPSS version 26. The findings demonstrate that the tax amnesty program, taxpayer awareness, tax understanding, and service quality each have a positive and significant effect on taxpayer compliance, while the transfer fee exemption has a negative and significant effect. The overall model explains an adjusted R2 of 72.5% of the variance in taxpayer compliance. These results indicate that long-term compliance is influenced more by cognitive and institutional factors than by short-term fiscal incentives. This study extends existing literature by combining tax policy instruments with behavioral determinants within the framework of the Theory of Planned Behavior, specifically in the context of regional taxation.
The Influence of Environmental Performance, Profitability, and Leverage on Firm Value in Indonesia Nada Noor Ariska; Soelistijono Boedi; Saifhul Anuar Syahdan; Gemi Ruwanti
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 7 No. 1 (2026): International Journal of Trends in Accounting Research (IJTAR), May 2026
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v7i1.1347

Abstract

This study aims to analyse and examine the influence of environmental performance, profitability, and leverage on firm value in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2024 period. Environmental performance is measured using companies' ratings in the Corporate Performance Rating Program in Environmental Management (PROPER); profitability is measured using Return on Assets (ROA); leverage is measured using the Debt-to-Equity Ratio (DER); and firm value is measured using Price-to-Book Value (PBV). This study employs a quantitative approach using secondary data from company annual reports. The sample was selected using purposive sampling. Based on predetermined criteria, 20 companies were included in the research sample. Multiple linear regression analysis was used to determine the effects of the independent variables on the dependent variable. The results indicate that environmental performance does not affect firm value, profitability has a positive effect on firm value, and leverage does not affect firm value. These findings suggest that investors tend to place greater emphasis on the company’s ability to generate profits than on environmental performance and debt levels when assessing firm value.
The Effects of Capital Intensity and Good Corporate Governance on Tax Avoidance with Firm Size as A Moderating Variable Nida Ul Husna; Gemi Ruwanti; Saifhul Anuar Syahdan; Soelistijono Boedi
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 7 No. 1 (2026): International Journal of Trends in Accounting Research (IJTAR), May 2026
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v7i1.1350

Abstract

This study aims to analyse and empirically examine the effects of capital intensity and good corporate governance on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange, with firm size as a moderating variable. This study uses a quantitative approach and secondary data obtained from the annual financial reports of energy sector companies for the 2021-2024 period. The sample was selected using purposive sampling. Based on the sampling criteria, 34 companies were selected as the research sample. The data were analysed using multiple linear regression and moderated regression. The results show that capital intensity has a significant effect on tax avoidance, whereas good corporate governance does not. The moderation test indicates that firm size does not moderate the effect of capital intensity on tax avoidance, but does moderate the effect of good corporate governance on tax avoidance. These findings indicate that fixed asset investment plays an important role in corporate tax strategies, while the effectiveness of institutional monitoring in controlling tax avoidance depends on firm size
Co-Authors Boedi, Soelistijono Catur Subandi Erni Aprillia Simon Hardi Sayyidul Anwar Hutama Sanputra Arifin Jamiati Jamiati Juliandi Juliandi Jumirin Asyikin Jumirin Asyikin Mila Violita Puteri Muslimah Muslimah Nabilla Rizqa Mustafa Nada Noor Ariska Nadila Deryza Syofrin Nida Ul Husna Norbaiti Norbaiti, Norbaiti Nurul Hayati Rahayu Abdul Rahman Rizky Nastiti Saifhul Anuar Syahdan Saifhul Anuar Syahdan Sri Ernawati Sri Ernawati Tjia Fan Nie Tri Ramaraya Koroy Wahyu Sapto Rini Yanuar Bachtiar Zainal Arifin