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All Journal INTEKNA Jurnal IMPACT: Implementation and Action Jurnal Riset Terapan Akuntansi BERNAS: Jurnal Pengabdian Kepada Masyarakat JIEB : Jurnal Ilmiah Ekonomi Bisnis Ilomata International Journal of Management Ilomata International Journal of Social Science Indonesian Journal of Applied Accounting and Finance
Noor Safrina
Jurusan Akuntansi, Politeknik Negeri Banjarmasin
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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a Penerapan UU Harmonisasi Peraturan Perpajakan : Kebijakan Kenaikan Tarif PPN Hanya 1%, Tapi “Berisiko Tinggi” Noor Safrina; Akhmad Soehartono; Aura Asrina Savitri
Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 2 (2022): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v2i2.1585

Abstract

Taxes are the backbone of the nation. Nearly 80% of state revenues come from tax revenues. The foundation of the tax system needs continuous improvement. Efforts for continuous improvement in the taxation system both in terms of administration and policy continue to be made by adjusting the dynamics and the economic situation. The Law on Harmonization of Tax Regulations (UU HPP) is an important part of tax reform to build a foundation for fair, healthy, effective and accountable taxation, in the medium and long term. VAT rate adjustment is an effort to optimize tax revenue to increase the tax ratio in order to achieve a strong tax foundation. The increase in Value Added Tax (VAT) rates has received various responses, pros and cons among the public. Tires Thus, the formulation of the problem that can be presented in this scientific paper is what actually underlies this policy of increasing VAT rates and what is the impact? The purpose of this scientific paper is to find out and analyze the basis for government policy to increase the VAT rate to 11% amid the current economic recovery in Indonesia (2022) and the impact it will have on society. The results of the literature study from this scientific paper are that not all people can accept the tax increase, but the government has determined that the country's economy is stable by increasing the 11% VAT rate in 2022. The tax increase will continue in stages to improve economic stability and state financial recovery.
The Influence of Entrepreneurial Orientation and Information Technology on the Performance of MSMEs Nurul Qalbiah; Hikmahwati; Noor Safrina
Ilomata International Journal of Social Science Vol 4 No 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijss.v4i4.889

Abstract

MSMEs play an important role in the economic development of a country. Efforts are needed to improve the performance of MSMEs to ensure their continuity and continuity. Banjarmasin as the capital of South Kalimantan Province has experienced significant progress in developing MSMEs. However, many new businesses struggle to survive for various reasons. This indicates that the performance of MSMEs in Banjarmasin has not achieved satisfactory growth. This research aims to analyze the influence of entrepreneurial orientation and information technology on the performance of MSMEs in Banjarmasin. The research population consisted of MSME entrepreneurs registered with the Banjarmasin Cooperatives and Industry Service. This research uses a quantitative descriptive approach. The analytical method used is Multiple Linear Regression, Goodness of Fit Model testing, coefficient of determination (R-squared), and F test. The results of the research show that Entrepreneurial Orientation has a significant influence on the performance of MSMEs in Banjarmasin, with a significance value (Sig) of 0.021. Information Technology also has a significant effect on the performance of MSMEs in Banjarmasin, with a Sig value of 0.006. The F value is 8.355 with a significance of 0.001, it is concluded that Entrepreneurial Orientation (X1) and Information Technology (X2) have a significant influence on the performance of MSMEs. The combined influence of Entrepreneurial Orientation and Information Technology as shown by an R-Square value of 0.188 or 18.8% indicates the existence of interdependence.
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

Abstract

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.
Penyuluhan dan Pendampingan Perhitungan Pajak Penghasilan Pasal 21 Berdasarkan Peraturan Pemerintah No. 58 Tahun 2023 (Menggunakan Tarif Efektif) Pada Puskesmas S. Parman Banjarmasin Hikmahwati, Hikmahwati; Farida, Lea Emilia; Safrina, Noor; Soehartono, Akhmad
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 4 (2024)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v5i4.10160

Abstract

Pemerintah melalui Kementerian Keuangan mempermudah penghitungan Pajak Penghasilan (PPh) Pasal 21 dengan menerapkan Tarif Efektif Rata-rata (TER) mulai 1 Januari 2024, sebagaimana diatur dalam PMK Nomor 168 Tahun 2023 dan PP Nomor 58 Tahun 2023. TER menyederhanakan penghitungan pajak dengan mengalikan penghasilan bruto dengan tarif efektif tanpa menambah beban pajak baru. Di Puskesmas S. Parman Banjarmasin, dokter dan tenaga medis yang mendapatkan penghasilan melebihi PTKP harus dipungut PPh Pasal 21. Meskipun peraturan perpajakan terus disempurnakan untuk menyesuaikan dengan perkembangan ekonomi dan sosial, masih banyak wajib pajak yang kurang memahami penerapan Pajak Penghasilan Pasal 21 dalam perhitungan pajak mereka. Situasi ini juga dialami oleh Puskesmas S. Parman Banjarmasin. Kegiatan penyuluhan dan pendampingan ini bertujuan memastikan bahwa semua pihak yang terlibat dalam pelayanan kesehatan di Puskesmas S. Parman Banjarmasin dapat menjalankan kewajiban perpajakannya dengan tepat dan memaksimalkan manfaat dari penerapan tarif efektif dalam perhitungan PPh Pasal 21. Metode yang digunakan meliputi pelatihan, penyuluhan, dan asistensi/pembimbingan terkait penghitungan PPh Pasal 21 berdasarkan PP No. 58 Tahun 2023. Kegiatan ini memberikan pemahaman mendalam kepada dokter dan tenaga medis tentang penggunaan tarif efektif melalui presentasi, demonstrasi, dan diskusi interaktif, yang mendapat tanggapan positif dan antusiasme tinggi dari peserta.
Analisis Kinerja Pajak Reklame Pada Badan Pengelola Pajak Dan Retribusi Daerah Kabupaten Hulu Sungai Tengah Provinsi Kalimantan Selatan Nafis, Muhammad; Safrina, Noor; Julkawait
Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 1 (2024): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i1.1400

Abstract

Advertising tax is a very potential source of regional income. The increase in the number of billboard installations in Hulu Sungai Tengah Regency has not been matched by strict supervision from the Government due to the detection of many cases of irregularities and fraud occurring in the field in the installation of billboards. This research aims to measure the performance of advertising taxes in Hulu Sungai Tengah Regency. The methods used are the collection ratio and the tax growth rate ratio. The results of this research show that the results of calculating advertising tax performance use ratios of average collection is 82.83% with the criteria being ineffective in achieving tax performance. Meanwhile, analysis of tax performance using the calculation of the tax growth rate ratio shows that the percentage of advertising tax performance has not succeeded in achieving performance
Analysis of Understanding and Awareness in the Implementation of Green Accounting in Sasirangan Household Industry MSMEs in Banjarmasin Hikmahwati; Qalbiah, Nurul; Safrina, Noor
Ilomata International Journal of Management Vol. 6 No. 4 (2025): October 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v6i4.1833

Abstract

The production of Sasirangan fabric plays an important role in creating employment opportunities and preserving local culture amid modern market changes. However, behind these economic and cultural benefits lies a serious environmental concern, particularly due to the use of chemical dyes that generate wastewater potentially harmful to the river ecosystems in Banjarmasin City. This study aims to analyze the level of understanding and awareness among household-scale Sasirangan industry actors regarding the implementation of green accounting as an effort to manage environmental impacts. This research adopts a descriptive qualitative approach with a case study design. The study involved a population of 41 small-scale Sasirangan industry actors in Banjarmasin City. The data were analyzed using an interactive analysis model consisting of data reduction, data display, and conclusion drawing/verification. The results show that most business owners and employees have limited understanding of green accounting, especially in terms of identifying and reporting environmental costs in financial statements. Although there is awareness of the environmental impact of chemical waste, concerns remain about the financial burden of managing waste or replacing harmful materials with environmentally friendly alternatives. These findings indicate a gap between environmental awareness and its practical application in business operations and financial reporting.
Analisis Pengkreditan Pajak Masukan pada PT. Batu Gunung Mulia Bersama Banjarbaru Puspita Nurdelima; Noor Safrina; Salman, Putriana
Indonesian Journal of Applied Accounting and Finance Vol. 5 No. 1 (2025): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v5i1.14985

Abstract

The era of increasingly tight business competition makes operational efficiency key for companies to maintain competitiveness and increase profitability. One significant component in the company's operational cost structure is tax, especially Value Added Tax (VAT). PT. Batu Gunung Mulia Bersama Banjarbaru, which is engaged in the field of cylinder repair services, faces problems in managing input taxes that are less than optimal, which can result in lost opportunities to credit the tax and increase overall operational costs. This study uses a descriptive qualitative method with a case study approach. Data were collected through interviews, observations, and documentation, which aim to understand the company's tax administration process and the factors that influence compliance with applicable tax regulations. The results of the study indicate that the company has carried out tax obligations in accordance with applicable regulations, but there are still obstacles in crediting input taxes due to lack of communication with the vendor. In addition, external factors such as tax socialization and internal factors such as understanding tax regulations also affect the level of company compliance.
Evaluasi Akurasi Sales Forecasting dan Realisasi Penjualan Batako pada UD Budi Ayu Banjarmasin Noor Mutia; Safrina, Noor; Amelia, Rizky
Indonesian Journal of Applied Accounting and Finance Vol. 5 No. 1 (2025): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v5i1.14987

Abstract

This study aims to evaluate the effectiveness of sales forecasting methods in predicting the sales of concrete bricks at UD Budi Ayu Banjarmasin, as well as to identify the issues faced by the company in sales planning. The research problem addressed is the inaccuracy in sales projections that can affect the company's strategic decisions. The research method employed is a quantitative descriptive approach, analyzing historical sales data from 2020 to 2024, and applying three forecasting methods: least squares, moment, and quadratic. Findings indicate that the least squares and moment methods yield higher accuracy in predicting sales of floor concrete bricks, while the quadratic method is more effective for wall concrete brick sales. The implications of this research highlight the importance of selecting the appropriate forecasting method to enhance sales prediction accuracy, which in turn can assist the company in budget planning and making better strategic decisions. This study is expected to provide practical contributions for manufacturing companies in optimizing sales strategies and improving overall business performance.
Production Cost Control Through Variance Analysis: Evidence from PT Kalimantan Concrete Engineering Indonesia Zuraida, Risha; Safrina, Noor; Amelia, Rizky; Hikmahwati; Julkawait; Aguilar, Mark Gabriel Wagan
Indonesian Journal of Applied Accounting and Finance Vol. 5 No. 2 (2025): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v5i2.15531

Abstract

This study aims to identify and analyze the production cost budget as a control tool used to manage production costs at PT Kalimantan Concrete Engineering Banjarmasin by comparing the company’s budgeted production costs with actual production costs at the end of the period and conducting variance analysis on the deviations. This research employs a quantitative research approach. The data used in this study consist of production cost data from the company’s work plan and budget, as well as their realizations. Data collection techniques included direct case study field observations and literature review. The data analysis method applied in this study is descriptive analysis, which comprehensively describes the data obtained during the research process. The calculation methods used include variance analysis of direct material costs, direct labor cost variances (variance one, variance two, and variance three), and factory overhead cost variance (variance one). The conceptual framework of this study focuses on production cost budgeting, production costs, variance analysis, and deviation analysis (variance analysis) of direct material costs, direct labor costs, and factory overhead costs. The results of this study indicate that the production cost budget used as a production cost control tool at PT Kalimantan Concrete Engineering has not functioned optimally, as unfavorable variances are still observed. The overall cost variance in 2022 was favorable, amounting to Rp 25,782,095,189, while the overall cost variance in 2023 was unfavorable, amounting to Rp 9,383,538,032.
Penerapan E-Filling Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dalam Penyampaian SPT Tahunan (Studi Kasus Pada KPP Pratama Banjarmasin) Muhammad Mujahidin; Noor Safrina; Hikmahwati
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.v4i2.14765

Abstract

Tax revenue plays a very important role in supporting the welfare of society in Indonesia. Therefore, increasing contributions from tax revenue has become the main goal every year. One of the efforts that can support this is the implementation of an e-filing reporting system for Annual Tax Returns (SPT), which is expected to enhance compliance among Individual Taxpayers. This research aims to examine the implementation of e-filing in improving the ease of submitting SPT for Individual Taxpayers at the Primary Tax Service Office (KPP) in Banjarmasin. This study uses a qualitative method with a case study approach. The data collected consists of primary data from interviews with tax employees and taxpayers. Secondary data is obtained from sources such as office documents, documentation materials, and articles compiled by third parties. The analysis model used in this research is domain analysis, with the process consisting of data reduction, data presentation, conclusion and verification, and final conclusions. The results showed that the implementation of the e-filing system has a positive impact on taxpayer compliance in submitting Annual Tax Returns. A good quality e-filing system can encourage taxpayers to be more compliant in reporting SPT. The existence of the e-filing system facilitates taxpayers in submitting SPT without the need to visit the tax office directly, making it more effective, convenient, secure, and saving time and effort. It is hoped that the implementation of e-filing can change the habits of taxpayers who previously reported taxes manually to a more digital process.
Co-Authors Aguilar, Mark Gabriel Wagan Agung Baruna Setiawan Noor Akhmad Soehartono Akhmad Soehartono Akhmad Soehartono Aura Asrina Savitri Aura Asrina Savitri Hikmahwati Julkawait Julkawait Julkawait Julkawait Julkawait, Julkawait Lea Emilia Farida MARIA BINTANG Muhamad Noer, Muhamad Muhammad Mujahidin Nafis, Muhammad Nailiya Nikmah Noor Mutia Noor, Agung Baruna Setiawan Noor, Agung Baruna Setiawan Nurul Qalbiah Nurul Qalbiah Nurul Qalbiah Nurul Qalbiah, Nurul Puspita Nurdelima Putriana Salman Rizky Amelia Soehartono, Akhmad Soehartono, Akhmad Zuraida, Risha