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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Riset Akuntansi Politala Jurnal Administrasi Publik dan Pembangunan (JPP) Jurnal Pengabdian Ilung (Inovasi Lahan Basah Unggul) Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah JOURNAL OF WETLANDS ENVIRONMENTAL MANAGEMENT JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Indonesian Journal of Economic & Management Sciences (IJEMS)
Norlena
Universitas Lambung Mangkurat
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PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP PRAKTIK MANAJEMEN LABA Agus Riyanto; Ade Adriani; Norlena
Jurnal Ekonomika : Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 10 No. 1 (2021): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (661.181 KB) | DOI: 10.24903/je.v10i1.1271

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengukur pengaruh kepemilikan manajerial, komisaris independen, komite audit dan pengungkapan tanggung jawab sosial perusahaan terhadap praktik manajemen laba. Sampel data pada penelitian ini dipilih menggunakan nonprobability sampling method dengan teknik pengambilan sampel berupa purposive sampling sehingga diperoleh sebanyak 40 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) yang memenuhi kriteria. Data dianalisis menggunakan regresi logistik biner pada SPSS 22. Hasil dari penelitian ini menunjukkan bahwa variabel kepemilikan manajerial berpengaruh negatif terhadap praktik manajemen laba. Variabel komisaris independen dan komite audit menunjukkan tidak ada pengaruh terhadap praktik manajemen laba. Variabel pengungkapan tanggung jawab sosial perusahaan menunjukkan pengaruh positif terhadap praktik manajemen laba.
Characteristics and Behavior of Managers towards Cost Consciouness (Empirical studies on Leadership Working Units in Southern Kalimantan Provincial Government) Ade Adriani; Norlena Norlena
Journal of Wetlands Environmental Management Vol 2, No 1 (2014): January - June
Publisher : Center for Journal Management and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (404.863 KB) | DOI: 10.20527/jwem.v2i1.34

Abstract

The research’s  purpose is to test empirically examine the effect of the regional financial accounting information system characteristics and behavior of managers towards cost consciouness in the use of financial information systems area. Manager behavior is proxied by the control decision-making and cost management consciousness as practiced by Abernethy and Emidia. The study will examine whether the phenomenon occurs in Indonesia, particularly in the South Kalimantan provincial government. Concretely influences the characteristics of accounting information systems in this area of financial information systems, it is seen from the behavior of Chief SKPD in the South Kalimantan provincial government in decision-. The Result shows that Characteristics of Financial Accounting Information Systems affect the use of the local financial system to control decision-making and management.  There is a significant relationship between system characteristics financial information to the control area decisions. Financial regionally accounting information system characteristics were positively associated with decision controlling policy. The use of financial information systems area for menajament decisions affect cost consciousness. The effect of control decisions the cost consciousness is significant.
INDEKS KEPUASAN MASYARAKAT TERHADAP PROGRAM CSR BUJUR BERSTAMINA: BUDIDAYA JAHE MERAH Rahma Yuliani; Zaki Mubarak; Arifah Arifah; Norlena Norlena
Jurnal Administrasi Publik dan Pembanguan Vol 5, No 1 (2023): JANUARI - JUNI 2023
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jpp.v5i1.8606

Abstract

Corporate social responsibility (CSR) as a community empowerment program that can improve the community's economic level. PT. DPPU Pertamina Syamsudin Noor is implementing a CSR program that focuses on red ginger nuns. This study aims to measure the community satisfaction index (IKM) for the CSR programs that have been implemented. This research is a quantitative research using 10 elements of question indicators. The research population is all the people in Sidomulyo Village 1 RT. 02 and RT. 03, Guntung Payung Village, Banjarbaru City. The sample in this study was taken using a simple random sampling technique. The results showed that the IKM score was 3.39, with a conversion value of 84.75. Based on this value, it was concluded that the IKM from the implemented CSR program was in the very good category.
SISTEM DAN PROSEDUR PEMBERIAN FASILITAS PPN TIDAK DIPUNGUT ATAS JASA KEPELABUHANAN PADA PT. PELABUHAN INDONESIA (PERSERO) CABANG BANJARMASIN Puan Ramadhana Piutani; Norlena; Ayu Oktaviani
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 3 No. 1 (2022)
Publisher : Universitas Lambung Mangkurat

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

Abstract

The purpose of this study was to determine the system and procedure for providing VAT facilities not collected for port services at PT. Pelabuhan Indonesia (Persero) Banjarmasin Branch. The results showed that the system and procedures for the provision of VAT facilities were not collected by PT. Pelabuhan Indonesia (Persero) Banjarmasin Branch has been running properly and according to Government Regulation Number 50 of 2019 but there are several factors that cause shipping companies / service users to not be able to take advantage of the VAT facility not being collected even though they are categorized as taxpayers who have the right to use the facility.
EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK RESTORAN TERHADAP PAJAK DAERAH KOTA BANJARMASIN TAHUN 2016-2019 Tri Rayyan Noor Rahmat; Norlena
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 1 No. 1 (2020)
Publisher : Universitas Lambung Mangkurat

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

Abstract

The purpose of the research is basically to find out more: (1) How Effective and Contribution of Restaurant Tax Revenue is to Regional Taxes for 2016-2019. (2) What is the level of realization targeted by the Banjarmasin City Regional Finance Agency during the receipt of Restaurant Tax for 2016-2019 Regional Taxes. (3) Obstacles faced by the Banjarmasin City Regional Finance Agency
PENGARUH PENDAPATAN MASYARAKAT, KUALITAS PELAYANAN, SANKSI PERPAJAKAN, DAN NILAI JUAL OBJEK PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DI KOTA BANJARMASIN Ananda Puteri; Muhammad Nordiansyah; Fatimah; Norlena
Jurnal Riset Akuntansi Politala Vol 7 No 2 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i2.342

Abstract

This study aims to examine and analyze the effect of community income, service quality, tax sanctions, and selling value of tax objects on taxpayer compliance in paying Rural and Urban Land and Building Tax (PBB-P2). The population in this study is rural and urban land and building taxpayers registered with the Regional Revenue and Asset Financial Management Agency (BPKPAD) of Banjarmasin City totaling 159,175 people. The sample in the study was 100 taxpayer respondents. This study used purposive sampling method calculated by Slovin's formula. The data collection technique used in this study was a questionnaire. The type of research used is primary data from data sources obtained directly from original or first-party sources. The data analysis method was applied with multiple regression analysis using the help of IBM SPSS version 26. The results of this study show that community income, service quality, and selling value of tax objects have a significant effect on taxpayer compliance in paying PBB-P2 in Banjarmasin City. However, tax sanctions do not have a significant effect on taxpayer compliance in paying PBB-P2 in Banjarmasin City.
Pengaruh pengampunan pajak, pemahaman peraturan perpajakan, pemahaman akuntansi, kualitas pelayanan fiskus terhadap kepatuhan wajib pajak dengan preferensi risiko sebagai variabel moderating Leviana, Martha; Adriani, Ade; Norlena, Norlena
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 8 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (892.277 KB) | DOI: 10.32670/fairvalue.v4i8.1447

Abstract

The purpose of this research is to discover the influence of tax amnesty, tax regulations understanding, accounting understanding, fiscal service on taxpayer compliance with risk preference as a moderating variable. The population on this research is Corporate Taxpayer (Entity Taxpayer) which is still active. There are 100 Corporate Taxpayer questioners as the sample. This research applied SEM PLS (SmartPLS3) as the research method. The results of the study indicate that tax amnesty, understanding of tax regulations, understanding of accounting, quality of tax service services have a significant effect on taxpayer compliance, risk preferences are able to moderate the effect of understanding tax regulations on taxpayer compliance, but risk preferences cannot moderate the effect of tax amnesty, the effect of between the understanding of accounting, the influence of the quality of tax services on taxpayer compliance.
Analysis of the Implementation of Environmental Costs in a Case Study at the Banjarmasin Islamic Hospital Fatmawati Bakri Noor; Hj. Ade Adriani; Norlena; Padlah Riyadi
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 3 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i3.9351

Abstract

This study aims to uncover waste management activities and environmental costs of environmental cost reporting at the Islamic Hospital of Banjarmasin. This researcher uses a qualitative paradigm with a case study design. The research scope is the Unit of Environmental Health Sanitation with the accounting process of environmental management, hospital waste management's data focus, and expenditures for waste costs. Primary data were collected through in-depth interviews and observations; secondary data, through documentation. The results revealed that environmental management accounting systems in 2019 and 2020 found hidden environmental costs from waste management cost reports in the Financial Statements. For example, the environmental cost report applied to the SKL Unit revealed Rp 677.646.500 and Rp 459.521.600 not presented as an environmental cost in 2019 and 2020. The implementation of environmental cost accounting through environmental cost reporting at the Islamic Hospital of Banjarmasin revealed that special reports in environmental management accounting could be used as information by the management of the Islamic Hospital of Banjarmasin in planning and controlling environmental responsibility activities
Pelatihan Dan Bimbingan Penyusunan Laporan Keuangan Dan Pemasaran Melalui E-Commerce Pada Amanah Sasirangan Yuliani, Rahma Yuliani; Hayat, Atma; Adriani, Ade; Norlena, Norlena; Maharani, Frista Tiara; Fitri, Eka
Jurnal Pengabdian ILUNG (Inovasi Lahan Basah Unggul) Vol 4, No 1 (2024)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/ilung.v4i1.13390

Abstract

Sasirangan merupakan budaya Kalimantan Selatan, berpotensi sebagai produk unggulan bernilai ekonomis tinggi. Dalam rangka melestarikan budaya daerah, industri kerajinan sasirangan juga dapat membuka lapangan pekerjaan untuk masyarakat sekitar. Namun, pengembangan produk industri ini masih menghadapi berbagai tantangan, salah satu usaha dengan kendala dalam kegiatan produksinya adalah Usaha Amanah Sasirangan yang pengetahuan dan keterampilannya terbatas dalam pengelolaan keuangan. Selain itu, minimnya pemanfaatan teknologi informasi, khususnya platform e-commerce, menjadi hambatan untuk menjangkau pasar yang lebih luas dan meningkatkan daya saing produk. Pengabdian ini bertujuan untuk memberikan financial experience dan digital user experience berupa pengetahuan tentang pentingnya pencatatan kegiatan usaha dan pelatihan penyusunan laporan keuangan, serta memanfaatkan pemasaran digital (e-commerce) shopee. Terdapat tiga tahapan, yaitu perencanaan, pelaksanaan, dan evaluasi. Metode yang digunakan meliputi survei, sosialisasi, pelatihan, pendampingan intensif, monitoring, dan evaluasi. Hasil pengabdian menunjukkan perubahan positif dalam persepsi mitra Amanah Sasirangan berupa peningkatan pemahaman sebesar 80% terkait pentingnya pengelolaan keuangan dan pemasaran digital (e-commerce). Kendati demikian, terdapat sejumlah kendala yang menghambat implementasi tersebut. Sumber daya manusia yang kurang kompeten di bidang akuntansi dan administrasi untuk penyusunan laporan keuangan. Selain itu, keterbatasan akses terhadap perangkat teknologi, dan infrastruktur jaringan yang kurang memadai di lokasi produksi menjadi kendala dalam pelaksanaan kegiatan pemasaran digital (e-commerce).Kata kunci; pelatihan, laporan keuangan, pemasaran digital e-commerce, sasirangan.
Co-Authors Ade Adriani Agus Riyanto Ananda Puteri Arifah Arifah Atma Hayat Ayu Oktaviani Fatimah Fatmawati Bakri Noor Fitri, Eka Leviana, Martha Maharani, Frista Tiara Nordiansyah, Muhammad Padlah Riyadi Puan Ramadhana Piutani Rahma Yuliani Tri Rayyan Noor Rahmat Yuliani, Rahma Yuliani Zaki Mubarak