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All Journal JURNAL BISNIS STRATEGI Infestasi Kinerja: Jurnal Ekonomi dan Manajemen Owner : Riset dan Jurnal Akuntansi Abdimas Universal Enrichment : Journal of Management BAKTI BANUA : JURNAL PENGABDIAN KEPADA MASYARAKAT International Journal of Trends in Accounting Research Journal of International Conference Proceedings Balance: Jurnal Riset Akuntansi dan Bisnis International Journal of Trends in Accounting Research Jurnal Sistem Informasi, Akuntansi dan Manajemen
Saifhul Anuar Syahdan
Sekolah Tinggi Ilmu Ekonomi Indonesia Banjarmasin
Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Affectors on The Financial Distress of Businesses Listed on The Indonesian Stock Exchange: Hotel, Restaurant, And Tourism Sjamsudin, Adella Vanessa; Asiah, Antung Noor; Munawaroh, RR Siti; Syahdan, Saifhul Anuar; Nastiti, Rizky; Dermawan, Budi
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 4 No. 2 (2023): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v4i2.532

Abstract

The purpose of this research is to ascertain how operating capacity, liquidity, profitability, and leverage affect financial hardship in lodging, dining, and tourism businesses that are listed on the Indonesia Stock Exchange. With 35 hotel, restaurant, and tourism enterprises listed on the Indonesia Stock Exchange, this study employs quantitative methodologies. Additionally, 12 companies were selected as samples through the use of purposive sampling. In this work, logistic regression analysis, hypothesis testing, and descriptive statistics were employed as data analytic approaches. The findings demonstrate that the profitability ratio significantly and negatively impacts financial strain. This finding suggests that a company's financial performance improves with increased profitability, putting it in a better position to avoid financial trouble. Additionally, there is a noteworthy and positive correlation between the liquidity ratio and financial difficulty. It demonstrates that a company's likelihood of experiencing financial problems increases with its liquidity. Conversely, there is a negligible and adverse impact of the leverage ratio on financial distress. This finding suggests that a company's amount of leverage has an effect on the financial difficulties it experiences. Furthermore, financial distress is positively and significantly impacted by the operational capacity ratio. This finding demonstrates that the likelihood of experiencing financial trouble increases with TATO
Understanding, Sanctions, and Tax Awareness of Taxpayer Compliance with Information Systems as Moderation Variables Seftiannoor, Aulia; Syahdan, Saifhul Anuar; Ruwanti, Gemi; Boedi, Soelistijono
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 5 No. 2 (2024): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v5i2.712

Abstract

This study aims to obtain empirical evidence of the influence of understanding, sanctions and tax awareness with information systems as moderating variables. The population in this study is café MSMEs registered with the Ministry of Cooperatives and SMEs as many as 61 businesses. The sampling technique used saturated sampling. The number of samples obtained was 32 respondents. The data analysis technique used is multiple linear regression. The results showed that tax awareness had a positive and significant effect on taxpayer compliance, while tax understanding and tax sanctions had no effect on taxpayer compliance. Information systems moderate the effect of tax understanding, tax sanctions and tax awareness on taxpayer compliance.
The Effect of Tax Relaxation, Tax Sanctions, and Gender on Two-Wheeled Motorized Vehicle Taxpayer Compliance at UPPD Samsat Banjarmasin II Zaini, Siti Aisyah Mukarramah; Syahdan, Saifhul Anuar; Ruwanti, Gemi; Boedi, Soelistijono
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 3 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Sept 2024)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v4i3.718

Abstract

This research aims to empirically test the effect of tax relaxation, tax sanctions, and gender on taxpayer compliance for two-wheeled motorized vehicles at UPPD Samsat Banjarmasin II.This quantitative research employs questionnaire as data collection method. Further, 70 two-wheeled motor vehicle taxpayer registered with UPPD Samasat Banjarmasin II are chosen as the respondents. The hypothesis testing in this research uses multiple linear regression analysis. The results of this research show that tax sanctions have an effect on taxpayer compliance for two-wheeled motorized vehicles at UPPD Samsat Banjarmasin II. Meanwhile, tax relaxation and gender have no effect on taxpayer compliance for two- wheeled motorized vehicles at UPPD Samsat Banjarmasin II. Moreover, there is no differences in vehicle taxpayer compliance motorized two-wheelers based on gender
The Influence of Tax Avoidance and Earnings Management on Cost of Equity Capital: The Moderating Role of Managerial Ownership Elisa; Syahdan, Saifhul Anuar; Ruwanti, Gemi; Koroy, Tri Ramaraya
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 1 (2025): International Journal of Trends in Accounting Research (May)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i1.939

Abstract

This study aims to analyze the effect of tax avoidance and earnings management on the cost of equity capital, with managerial ownership as a moderating variable, in energy sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The research adopts a quantitative approach using secondary data derived from audited annual financial statements. The sampling technique employed is purposive sampling based on specific criteria, resulting in a total of 55 companies that met the data completeness requirements. The variables in this study include tax avoidance (measured by the Effective Tax Rate), earnings management (measured using the Modified Jones Model 1995), cost of equity capital (measured using the Capital Asset Pricing Model), and managerial ownership (measured by the proportion of managerial shareholding). The data were analyzed using the Moderated Regression Analysis (MRA) technique with the assistance of SPSS software. The findings indicate that tax avoidance positively affects the cost of equity capital. Meanwhile, earnings management has a negative effect on equity capital costs. Managerial ownership moderates the relationship between both tax avoidance and earnings management on the cost of equity capital.
Exploring Financial Management Behavior of Higher Education Students in South Kalimantan Asiah, Antung Noor; Nastiti, Rizky; Syahdan, Saifhul Anuar; Akbar, Masithah
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 1 (2025): International Journal of Trends in Accounting Research (May)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i1.964

Abstract

In this technologically advanced world, it is essential for students to develop the competence to manage their financial behavior, especially in the context of utilizing financial technology applications for effective financial decision-making. This study examines the effects of financial education, digital financial management, and lifestyle on the Financial Management Behavior of higher education students in South Kalimantan. Employing a quantitative research methodology, data were collected through a structured survey administered to 132 economics major students across the region. The results indicate that financial education exerts a significant positive influence on students’ financial planning, saving, and budgeting behaviors. However, digital financial literacy, while positively associated with increased financial control and decision-making efficiency, in this study demonstrates no statistically significant influence on Financial Management Behavior. Moreover, lifestyle factors, particularly consumption habits and social norms, are found to have an effect on Financial Management Behavior. These findings underscore the multifaceted nature of financial behavior among young adults and highlight the critical role of educational and technological interventions in promoting sound financial practices within the context of higher education in South Kalimantan.  
The effect of profitability ratio on stock prices at registered food and beverage companies on the indonesian stock exchange (BEI) in 2020-2022 Mulianata, Lisa; Fahrianta, Riswan Yudhi; Syahdan, Saifhul Anuar
Enrichment : Journal of Management Vol. 14 No. 1 (2024): April
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v14i1.1876

Abstract

This research aims to analyze the effect of profitability ratios on stock prices in food and beverage companies listed on the Indonesian Stock Exchange in 2020-2022. Research variables for profitability include Return on Assets (ROA), Return on Equity (ROE), Earning Per Share (EPS) and Net Profit Margin (NPM). The sample consists of 15 companies with 45 observation data selected using the purposive sampling method. Multiple regression analysis with SPSS was used to process the data. Data comes from annual financial reports of food and beverage companies on the IDX. The research results show that ROA and NPM do not have a significant effect on stock prices. ROE and EPS have a significant effect on stock prices
TECHNOSTRESS DAN PENGARUHNYA TERHADAP KINERJA DOSEN PERGURUAN TINGGI DI INDONESIA Amalia, Wia Rizqi; Rimayanti; Syahdan, Saifhul Anuar
Balance: Jurnal Riset Akuntansi dan Bisnis Vol 6 No 1 (2023): Balance: Jurnal Riset Akuntansi dan Bisnis
Publisher : LPPM Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The COVID19 pandemic has brought major changes in the learning and teaching process in Universities. Then, lecturers began to using technology in learning process intensely. Further, this study examines the existence of stress by lecturers in using technology (technostress), and how it affects their performance. The results of a survey of 123 lecturers at Universities in Indonesia show that technology affects performance in both positive and negative ways. Technostress indicators, called techno-overload, techno-insecurity, and techno-uncertainty have an effect on performance, while techno-invasion and techno-complexity have no effect on performance.
TECHNOSTRESS DAN PENGARUHNYA TERHADAP KINERJA DOSEN PERGURUAN TINGGI DI INDONESIA Amalia, Wia Rizqi; Rimayanti; Syahdan, Saifhul Anuar
Balance: Jurnal Riset Akuntansi dan Bisnis Vol 6 No 1 (2023): Balance: Jurnal Riset Akuntansi dan Bisnis
Publisher : LPPM Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The COVID19 pandemic has brought major changes in the learning and teaching process in Universities. Then, lecturers began to using technology in learning process intensely. Further, this study examines the existence of stress by lecturers in using technology (technostress), and how it affects their performance. The results of a survey of 123 lecturers at Universities in Indonesia show that technology affects performance in both positive and negative ways. Technostress indicators, called techno-overload, techno-insecurity, and techno-uncertainty have an effect on performance, while techno-invasion and techno-complexity have no effect on performance.
Pengaruh adopsi e-commerce, penggunaan sia, dan pemahaman literasi keuangan terhadap kinerja keuangan UMK Az Zahra, Salsa; Ruwanti, Gemi; Syahdan, Saifhul Anuar; Boedi, Soelistijono
KINERJA Vol 20 No 4 (2023): November
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jkin.v20i4.14091

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh adopsi e-commerce, penggunaan sistem informasi akuntansi dan pemahaman literasi keuangan terhadap kinerja keuangan usaha mikro dan kecil di kota Banjarmasin. Jenis penelitian ini adalah penelitian kuantitatif. Penelitian ini menggunakan sumber data primer yaitu melalui penyebaran kuesioner. Analisis dilakukan terhadap 100 responden. Kriteria sampel yang digunakan peneliti untuk pengambilan sampel adalah usaha mikro dan kecil bercirikan Kalimantan Selatan yang terletak di Kota Banjarmasin yang mempunyai lima kecamatan yaitu kecamatan Banjarmasin Timur, Banjarmasin Tengah,  Banjarmasin Utara, Banjarmasin Barat, dan Banjarmasin Selatan. Kategori usaha mikro dan kecil dalam sampel ini adalah kerajinan, industri pengolahan, restoran, dan jasa perdagangan cinderamata. Penelitian ini menggunakan teknik non-probability sampling dengan metode purposive sampling. Pengujian hipotesis penelitian dilakukan dengan menggunakan alat analisis regresi linier berganda yang diolah menggunakan aplikasi software SPSS versi 26. Data yang digunakan adalah data primer dari hasil kuesioner. Hasil penelitian menunjukkan bahwa secara parsial adopsi e-commerce, penggunaan sistem informasi akuntansi dan pemahaman literasi keuangan berpengaruh positif terhadap kinerja keuangan usaha mikro dan kecil di kota Banjarmasin
The influence of financial ratios on financial distress of transportation sector companies in Indonesia Harnida, Mutia; Syam, Akhmad Yafiz; Syahdan, Saifhul Anuar; Ruwanti, Gemi; Boedi, Soelistijono
KINERJA Vol 21 No 2 (2024): Mei
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jkin.v21i2.14589

Abstract

The purpose of this research is to determine the influence of the current ratio, debt to asset ratio, debt to equity ratio, return on asset, return on equity, total asset turn over on financial distress in transportation sector companies listed on the Indonesia Stock Exchange. Using purposive sampling method, a sample of 22 companies was obtained over a period of 3 years. This research utilizes secondary data obtained from financial and annual reports published on the Indonesia Stock Exchange from 2020 to 2022. Logistic regression is employed to analyze the data. The results of this study indicate that the debt to asset ratio has a partial effect on financial distress. However, the current ratio, debt to equity ratio, return on asset, return on equity, and total asset turnover do not have a partial effect on financial distress. Simultaneously, the influence of the current ratio, debt to asset ratio, debt to equity ratio, return on asset, return on equity, and total asset turnover affects financial distress
Co-Authors Abdul Kadir Adisty, Putri Akhmad Yafiz Syam Akhmad Yafiz Syam, Akhmad Yafiz Amelia, Arliza Asah, Antung Noor Asfida Parama Rani Asiah, Antung Noor Az Zahra, Salsa Boedi, *, Soelistijono Boedi, Soelistijono Budi Artinah Budi Dermawan, Budi Christian Mukti Tama. S. Elisa Fahrianta, Riswan Yudhi Fauzi, Cherrya Chairunnisa Maulidya Fitriya, Novi Rahma Gemi Ruwanti Harnida, Mutia Hayati, Nururl Iqbal Firdaus Layla Febby Yulistya Marini Marini Masithah Akbar Mujennah Mulianata, Lisa Munawaroh, RR Siti Nastiti, Rizky Norbaiti Norbaiti Normalina Purbayu Budi Santosa R.R Siti Munawaroh Rahayu Abdul Rahman Rahmi Yatun Rimayanti Rizky Nastiti RR Siti Munawaroh Ruwanti, Gemi Safriansyah Safriansyah Seftiannoor, Aulia Sjamsudin, Adella Vanessa Sri Ernawati Syaifullah Syaifullah Tri Ramaraya Koroy Tri Ramaraya Koroy Triadi Viriya Cuaca Wia Rizqi Amalia Yanuar Bachtiar Zaini, Siti Aisyah Mukarramah