Garuda - Garba Rujukan Digital

Evaluating Budget Functions for Effective Revenue and Expenditure Planning in Hulu River South District Hikmahwati; Nadhilah, Gina; Nikmah, Nailiya
International Journal of Research in Vocational Studies (IJRVOCAS) Vol. 4 No. 1 (2024): IJRVOCAS - April
Publisher : Yayasan Ghalih Pelopor Pendidikan (Ghalih Foundation)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53893/ijrvocas.v4i1.241

The public sector budget has a function as a local financial management planning tool. BPKPD district of Hulu River South is an institution that carries out the duties of the local government in the planning of the regional budget. This study is aimed at finding out the application of budget functions as a tool for planning income and expenditure in the BPKPD district of Hulu River South. This study uses a method of quantitative research using a descriptive approach. The study uses three types of measurement analysis to find out the use of budget function as a planning tool, namely, the process of budgeting, the level of effectiveness of budget income, and the degree of efficiency as well as deviations in budget expenditures. The income budget effectiveness rate for 2022 reached 118.60% (more than 100%) with the category of highly effective, coming from three types of regional income. First, Regional Real Income with an efficiency ratio of 87.51% belongs to the effective category. Second, Transfer income with an effectiveness rate of 119.82% belonging to the highly efficient category. The calculation of the expenditure efficiency ratio showed less efficient access, with a ratio of 93.06%. Operations purchases obtained a rate of 75.92% in the efficient category. Capital purchases gained access to efficiency ratios of 91.41%, including the less effective category. Unexpected expenditures reached the rate of efficiency of 17.92%, in the highly efficient categories. Lastly, the transfer spending sector has an efficiency rate of 99.81% in the less efficient category. Secondly, the calculation of the variance analysis in the regional spending sector shows that the entire account in the local spending area has more variance. No spending account has a budget deficit as a result of the realization or achievement of greater income than estimated. The deviation that occurs on the entire account of the shopping sector is favorable.

PELATIHAN PENGISIAN SURAT PEMBERITAHUAN (SPT) TAHUNAN BAGI GURU SMKN 2 BANJARMASIN Julkawait, Julkawait; Nikmah, Nailiya; Safrina, Noor; Salman, Putriana
Jurnal IMPACT: Implementation and Action Vol. 3 No. 2 (2021): Jurnal Impact
Publisher : Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/impact.v3i2.1104

Reporting taxes today does not take long with technological sophistication. One of them is using the e-Filing method. With this method, not only tax reporting for personal taxpayers but also appropriate for corporate taxpayers who wish to carry out their tax obligations more easily. How to report electronic SPT online through the DJP Online website set by the government, is contained in the latest regulation, Minister of Finance Regulation (PMK) RI Number 9 / PMK.03 / 2018. Time and cost efficiency is guaranteed because taxpayers no longer need to come and queue at the tax office to report their SPT. Online SPT reports are certainly easier to use. Especially for entrepreneurs who do not have a background in taxation studies. The e-Filing application provided even comes with a guide. So, if you find obstacles or difficulties in filling in the Taxpayer's data, you can see this guide. The output planned in this community service proposal is a journal community service of Banjarmasin State Polytechnic. The method to be carried out is training by providing counseling or guidance on filling out the Annual Tax Return (SPT) and training / practice filling out the SPT with a laptop or computer that has been prepared.

ANGGARAN LABA RUGI SEBAGAI ALAT PERENCANAAN LABA PADA PERUSAHAAN DNA BAKERY KECAMATAN TAMBAN Hikmahwati; Nikmah, Nailiya; Sholihin, Yusuf
INTEKNA Jurnal Informasi Teknik dan Niaga Vol 23 No 2 (2023): Jurnal INTEKNA, Volume 23, No. 2, Nov 2023
Publisher : P3M Politeknik Negeri Banjarmasin

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

Penelitian ini dilakukan di DNA Bakery Tamban yang merupakan industri rumahan yang bergerak di bidang roti (bakery). Tujuan dari penelitian ini ialah bagaimana menyusun anggaran laba rugi pada DNA Bakery Tamban agar pencatatan anggaran laba. Jenis penelitian yang digunakan ialah penelitian kuantitatif dengan pendekatan studi kasus. Teknik pengumpulan data melalui wawancara, dokumentasi, dan pengamatan di DNA Bakery Tamban. Kerangka pemikiran (secara teoritis) dalam penelitian ini adalah untuk menghitung anggaran laba rugi. Langkah pertama yaitu melakukan perhitungan forecast penjualan dengan menggunakan metode kuadrat karena hasil nilai Standar Kesalahan Forecast (SKF) di metode kuadrat lebih kecil dibandingkan metode least square dan trend moment. Selanjutnya, menghitung anggaran produksi dengan menggunakan kebijakan stabilitas tingkat persediaan. Menghitung anggaran biaya produksi dimulai dari anggaran bahan baku, anggaran biaya tenaga kerja langsung, dan anggaran biaya overhead pabrik. Selanjutnya menghitung anggaran biaya operasi yang terbagi menjadi biaya pemasaran, biaya administrasi dan umum. Setelah itu, menghitung anggaran harga pokok produksi dan anggaran harga pokok penjualan. Selanjutnya menghitung anggaran laba rugi dalam 1 (satu) tahun. Hasil dari penelitian ini adalah anggaran laba bersih yang didapat DNA Bakery Tamban tahun 2022 sebesar Rp876.211.158.

ANGGARAN LABA RUGI SEBAGAI ALAT PERENCANAAN LABA PADA PERUSAHAAN DNA BAKERY KECAMATAN TAMBAN Hikmahwati; Nikmah, Nailiya; Sholihin, Yusuf
INTEKNA Jurnal Informasi Teknik dan Niaga Vol 23 No 1 (2023): Jurnal INTEKNA, Volume 23, No. 1, Mei 2023
Publisher : P3M Politeknik Negeri Banjarmasin

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

Penelitian ini dilakukan di DNA Bakery Tamban yang merupakan industri rumahan yang bergerak di bidang roti (bakery). Tujuan dari penelitian ini ialah bagaimana menyusun anggaran laba rugi pada DNA Bakery Tamban agar pencatatan anggaran laba. Jenis penelitian yang digunakan ialah penelitian kuantitatif dengan pendekatan studi kasus. Teknik pengumpulan data melalui wawancara, dokumentasi, dan pengamatan di DNA Bakery Tamban. Kerangka pemikiran (secara teoritis) dalam penelitian ini adalah untuk menghitung anggaran laba rugi. Langkah pertama yaitu melakukan perhitungan forecast penjualan dengan menggunakan metode kuadrat karena hasil nilai Standar Kesalahan Forecast (SKF) di metode kuadrat lebih kecil dibandingkan metode least square dan trend moment. Selanjutnya, menghitung anggaran produksi dengan menggunakan kebijakan stabilitas tingkat persediaan. Menghitung anggaran biaya produksi dimulai dari anggaran bahan baku, anggaran biaya tenaga kerja langsung, dan anggaran biaya overhead pabrik. Selanjutnya menghitung anggaran biaya operasi yang terbagi menjadi biaya pemasaran, biaya administrasi dan umum. Setelah itu, menghitung anggaran harga pokok produksi dan anggaran harga pokok penjualan. Selanjutnya menghitung anggaran laba rugi dalam 1 (satu) tahun. Hasil dari penelitian ini adalah anggaran laba bersih yang didapat DNA Bakery Tamban tahun 2022 sebesar Rp876.211.158.

Boosting Efficiency: Integrating Inventory Apps in Accounting Information Systems Romy Rahwani, Noor; Sadewa, Manik Mutiara; Nikmah, Nailiya; Mukhlisah, Nurul; Iriawan, Sandra
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 2 (2023): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v3i2.1468

This research explored the implications of computer-based Accounting Information Systems (AIS) in the realm of inventory transactions, aiming to enhance business efficiency through the integration of business processes within companies. While prior research had primarily focused on transitioning from manual to computerized systems, this study shifted the focus towards comprehensive integration, addressing inefficiencies such as transaction redundancies, manual handovers, and potential data inaccuracies. Employing the Software Development Life Cycle (SDLC), the research methodology emphasized analysis, design, and implementation stages. The analysis stage involved identifying gaps in existing literature, while the design stage developed document flowcharts for inventory transactions with and without integration. The implementation stage provided a technical overview of integrating the designed flowcharts using recommended software. The findings revealed that the majority of prior studies endorsed the transition to computerized systems but fell short in addressing business process integration. The proposed integration framework was demonstrated through document flowcharts, showcasing the effectiveness of computer-based AIS in minimizing inefficiencies. The study illustrated a reduction in transaction redundancies and manual handovers, leading to enhanced business efficiency, data accuracy, and consistency. In conclusion, this study advocated for a holistic approach in leveraging technology for accounting practices. It underscored the significance of integrating various functions within businesses, going beyond mere automation. The practical implementation of integration features through off-the-shelf software solutions provided actionable insights for companies seeking to optimize their business processes in the digital era

Sistem Informasi Akuntansi Pengeluaran Kas Biaya Operasional Pengemudi Isnawati; Hikmahwati; Nikmah, Nailiya
Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 1 (2022): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v2i1.1484

This study aims to describe the driver's operating cash disbursement accounting information system at the Fleet Section of PT Cipta Krida Bahari Banjarmasin. This study uses a qualitative descriptive approach related to the driver's operating cash disbursement accounting information system. The results showed that the Accounting Information System for Cash Expenditures for Driver Operational Costs at the Fleet Section of PT Cipta Krida Bahari Banjarmasin has interrelated functions, namely the commercial sales function, operation function, driver function, fleet admin function, fleet leader function, manager function, and financial functions. Procedures for disbursing driver operational costs include procedures for ordering goods by customers, procedures for submitting travel costs, procedures for disbursing or transferring travel costs, and procedures for recording travel costs. The documents used in the cash disbursement system for the driver's operational costs are travel documents, PUO, DA, manifest, SIJK, BBM notes, manifest, and TCA. The records used are FAST system, Cash Advance application, TCA website, MCM system, Middleware system, Ramco system, and enterprise system.

Akuntansi Pameran Seni Rupa (Kajian Pengembangan Ekonomi Kreatif Berbasis Seni Budaya Di Kota Banjarmasin) Nikmah, Nailiya; Julkawait
Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 2 (2024): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i2.14723

Fine art is one part of the arts and culture-based creative economy. To showcase their creations, artists often display their works in exhibitions organized to attract a diverse audience and allow them to appreciate the exhibited pieces. From an industrial management perspective, art exhibitions, with their various objectives and the involvement of multiple stakeholders, require accounting as an informative and diplomatic tool for making accountable decisions in the management of fine art exhibitions. This study employs a qualitative research approach, focusing on artists who organize fine art exhibitions in Banjarmasin. The findings reveal that fine art exhibitions in Banjarmasin have considerable potential to contribute to the development of the creative economy. However, they require more robust management, particularly in the area of accounting.

Penyuluhan Pengelolaan Keuangan Keluarga Anggota Kelompok Tani "Sido Dadi" Desa Puntik Tengah, Kecamatan Mandastana, Kabupaten Barito Kuala Julkawait; Mukhlisah, Nurul; Nikmah, Nailiya
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 6 No. 1 (2025): Januari
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpni.v6i1.1128

This community service was carried out to improve the financial literacy of the "Sido Dadi" Farmer Group members in Puntik Tengah Village, Mandastana District, Barito Kuala Regency. The main problem partners face is the low understanding of family financial management, especially in financial recording and budgeting, as well as irregular income. The purpose of this community service activity is to improve the financial literacy of members of the "Sido Dadi" Farmer Group so that they can better manage family income and expenses. Equipping participants with practical skills in making a family budget and managing income fluctuations. As well as teaching the importance of saving and investing for the future, so that families have adequate financial reserves. Counseling and mentoring activities are carried out through lecture methods, budgeting simulations, and implementation assistance in the field. The results of counseling and mentoring in family financial management, participants showed a significant increase in understanding of the principles of financial management, such as budgeting, recording expenses, and income, and the importance of saving and investing.

PENGURUSAN STANDARDISASI PRODUK DI ERKHA POPCORN BANJARMASIN Nikmah, Nailiya; safrina; hikmahwati
Jurnal IMPACT: Implementation and Action Vol. 5 No. 1 (2022): Jurnal Impact
Publisher : Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/impact.v5i1.636

Usaha Mikro, Kecil dan Menengah (UMKM) merupakan sektor usaha yang memiliki peran penting terhadap perekonomian nasional. Berdasarkan beberapa kajian, UMKM merupakan penopang perekonomian negara dalam menghadapi krisis. Saat krisis ekonomi terjadi di Indonesia pada tahun 1998 yang lalu, banyak usaha berskala besar yang mengalami kebangkrutan, akan tetapi sektor UMKM terbukti tangguh dan memiliki daya tahan yang kuat dalam menghadapi krisis tersebut. UMKM selalu mampu bertahan di saat ekonomi dalam kondisi tidak baik. UMKM merupakan usaha yang produktif untuk dikembangkan untuk mendukung perkembangan ekonomi secara makro dan Mikro di Indonesia. Untuk memperluas pangsa pasar dan meningkatkan daya saing UMKM perlu adanya sebuah strategi pemasaran yang menambah nilai jula produk tersebut ditengah para konsumen. Berdasarkan hasil survei dan observasi ditemukan sebuah peluang pemasaran yang dibutuhkan oleh popcorn Erkhan Banjarmasin yaitu belum adanya standardisasi produk seperti label Sertifikat Halal pada produk yang bersangkutan dan Nomor Induk Berusaha (NIB). Melalui kegiatan pengabdian kepada masyarakat yang dilakukan oleh tim ini, dilakukan pendampingan kepada pihak popcorn Erkhan Banjarmasin dalam hal pengurusan Nomor Induk Berusaha (NIB).

Financial Distress Prediction in Indonesian Infrastructure Companies Using the Cox Proportional Hazard Model Mukhlisah, Nurul; Nikmah, Nailiya; Julkawait
International Journal of Research in Vocational Studies (IJRVOCAS) Vol. 5 No. 2 (2025): IJRVOCAS - August
Publisher : Yayasan Ghalih Pelopor Pendidikan (Ghalih Foundation)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53893/ijrvocas.v5i2.452

This study investigates the determinants of financial distress in infrastructure companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024 using survival analysis with the Cox proportional hazard model. The analysis focuses on five firm-level indicators: leverage, profitability, firm size, free cash flow, and sales growth. Survival time until financial distress and event status were constructed to enable longitudinal modeling. Descriptive statistics, Kaplan–Meier estimation, and log-rank tests were employed to explore group differences in survival probabilities, followed by Cox regression to identify key predictors. The results demonstrate that leverage and free cash flow are the most significant determinants of financial distress. A one-standard-deviation increase in leverage raises the hazard by more than twenty-five times, while higher free cash flow reduces the hazard to about 39% of its baseline. Profitability, firm size, and sales growth do not exhibit statistically significant effects. These findings emphasize the dual role of debt burden and liquidity as critical drivers of financial resilience in capital-intensive infrastructure firms. The study provides practical implications for different stakeholders. For managers, it highlights the need to strengthen liquidity management and avoid excessive debt dependence. For investors, leverage and free cash flow indicators serve as reliable early warning signals of potential distress. For regulators, the results underline the importance of monitoring firm-level liquidity and leverage alongside traditional solvency measures to safeguard sectoral stability.

Title

Found 20 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 20 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 20 Documents
Search