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All Journal BAKTI BANUA : JURNAL PENGABDIAN KEPADA MASYARAKAT International Journal of Trends in Accounting Research OMNICODE Journal (Omnicompetence Community Developement Journal)
Asiah, Antung Noor
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Other

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Gojek Driver Partners in Banjarmasin: Factor Affecting Tax Compliance with Tax Sanctions as a Moderation Variable Nastiti, Rizky; Syahdan, Saifhul Anuar; Fauzi, Cherrya Chairunnisa Maulidya; Ruwanti, Gemi; Asiah, Antung Noor
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 4 No. 1 (2023): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.933 KB) | DOI: 10.54951/ijtar.v4i1.484

Abstract

This study aims to empirically test and analyze the effect of tax awarness, tax knowledge and tax morale on tax compliance and the interaction variables between tax awareness, tax knowledge and tax morale with tax penalty of Gojek driver partners in the city of Banjarmasin. Moderation variable on this study is Tax Penalty. This study uses secondary data with a sample of 157 Gojek partners in Banjarmasin using a random sampling method. The data then analyzed by using multiple regression analysis model and Moderated Regression Analysis (MRA). The results of this study indicated that tax awareness and tax knowledge had a significant effect on tax compliance. However, ttax morale had no significant effect on tax compliance. In addition, tax penalty could not moderate the relationship between tax awareness and tax knowledge with tax compliance. However, it can moderate tax morale relationship with tax compliance.
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
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.  
A Change Management Training and Guidance for Gempita Berkarya Group, Banua Rantau Village, Batang Alai Selatan District, HST Regency Arifin, Zainal; Artinah, Budi; Asiah, Antung Noor; Mujenah; Veronica, Pebrina; Novita, Cindy Lea
OMNICODE Journal (Omnicompetence Community Developement Journal) Vol 1 No 1 (2021)
Publisher : UrbanGreen Central Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55756/omnicode.v1i1.74

Abstract

The production of traditional cakes is now starting to decrease due to the presence of modern cakes and even imported cakes. It takes a lot of effort and help to revive the traditional cake which is a symbol of a region. The activities of providing counseling, motivation and change management to 20 traditional cake craftsmen in Hulu Sungai Tengah Regency provided benefits to help them dare to take important decisions in business,
PENDAMPINGAN PEMBUATAN LULUR CINGKARUK DALAM RANGKA MENINGKATKAN JIWA WIRAUSAHA MAHASISWA Hayati, Nurul; Nastiti, Rizky; Asiah, Antung Noor; Firdausi, Iqbal; Rusqiati, Dini; Adina, Lapitri Noor; Safitri, Putri; Gandi, Mari Chelsea R.M
Bakti Banua : Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2024): BAKTI BANUA : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35130/bbjm.v5i1.464

Abstract

Upaya untuk meningkatkan jiwa wirausaha mahasiswa penting dilakukan oleh dosen dan perguruan tinggi. Hal ini ditujukan agar mahasiswa memiliki bekal setelah lulus nanti untuk memulai bisnis sendiri. Oleh karenanya, kegiatan ini dilaksanakan dalam rangka meningkatkan jiwa wirausaha mahasiswa dengan mengadakan pembimbingan pembuatan produk khas Banjar, lulur cingkaruk. Lulur cingkaruk merupakan lulur tradisional yang terbuat dari ketan hitam yang disanggrai dan dicampurkan dengan berbagai rempah. Kegiatan ini dimulai dari pembuatan produk hingga pemasaran lulur. Hasil dari kegiatan ini diharapkan dapat mendorong mahasiswa untuk memulai usaha sendiri sejak masih kuliah.
Co-Authors Adina, Lapitri Noor Artinah, Budi Budi Dermawan, Budi Fauzi, Cherrya Chairunnisa Maulidya Firdausi, Iqbal Gandi, Mari Chelsea R.M Masithah Akbar Mujenah Munawaroh, RR Siti Nastiti, Rizky Novita, Cindy Lea NURUL HAYATI Putri Safitri Rusqiati, Dini Ruwanti, Gemi Saifhul Anuar Syahdan Sjamsudin, Adella Vanessa Veronica, Pebrina Zainal Arifin