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All Journal Euler : Jurnal Ilmiah Matematika, Sains dan Teknologi Applied Accounting and Management Review Kajian Ilmiah Mahasiswa Administrasi Publik (KIMAP)
Riskiani, Riskiani
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Education Mathematics

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ANALYSIS OF FACTORS INFLUENCING TAX AVOIDANCE OF CONSUMER GOODS MANUFACTURING COMPANIES ON THE IDX (2018-2021) Riskiani, Riskiani; Ayundyayasti, Prima; Christina, Budhi Adhiani
Applied Accounting and Management Review (AAMAR) Vol. 3 No. 1 (2024): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v3i1.5366

Abstract

This study aims to investigate the impact of the board of commissioners, audit committee, company size, and leverage as an intervening variable on tax avoidance among manufacturing companies in the consumer industry sector listed on the IDX for the period of 2018-2021. The sample selection was carried out by purposive sampling technique and a sample of 37 companies was obtained with 148 financial report data. The type of research used is quantitative research with secondary data. The study utilized panel data regression analysis and path analysis through Eviews 12. The findings suggest that tax avoidance is negatively impacted by the board of commissioners and company size, while leverage has a positive impact. Moreover, the board of commissioners and audit committee have a negative effect on leverage, whereas firm size has a positive effect. However, the audit committee does not have any effect on tax avoidance. Leverage successfully intervened in the influence of the board of commissioners and the audit committee. However, they were unable to intervene in the company size with regards to tax avoidance.
Manajemen Sumber Daya Manusia Dalam Meningkatkan Pelayanan Nasabah Di Pt Bank Bni Kecamatan Somba Opu Kabupaten Gowa Riskiani, Riskiani; Madani, Muhlis; Tahir, Nurbiah
Kajian Ilmiah Mahasiswa Administrasi Publik (KIMAP) Vol 6, No 3 (2025): Juni 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/kimap.v6i3.17998

Abstract

This research aims to analyze human resource management in supporting service improvement. The research method used is descriptive qualitative. Data was collected through interviews, documentation and media review. The research results show that. The work assignment indicator shows that the work assignment in improving customer service at PT Bank BNI Gowa Branch has been carried out quite well, the work quality indicator can be concluded that BNI Gowa Branch customers are satisfied with the products, promotions and services provided in accordance with customer expectations, the quantity indicator shows that transactions at Bank BNI Gowa Branch are quite fast and good, the timeliness indicator shows that work is always carried out on time, then the utilization of time used by each employee is currently quite good, and the cost effectiveness indicator shows that BNI Branch employees Gowa has been quite effective in maximizing standard guidelines when transacting with customer.
Manajemen Sumber Daya Manusia Dalam Meningkatkan Pelayanan Nasabah Di Pt Bank Bni Kecamatan Somba Opu Kabupaten Gowa Riskiani, Riskiani; Madani, Muhlis; Tahir, Nurbiah
Kajian Ilmiah Mahasiswa Administrasi Publik (KIMAP) Vol. 6 No. 3 (2025): Juni 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/kimap.v6i3.17998

Abstract

This research aims to analyze human resource management in supporting service improvement. The research method used is descriptive qualitative. Data was collected through interviews, documentation and media review. The research results show that. The work assignment indicator shows that the work assignment in improving customer service at PT Bank BNI Gowa Branch has been carried out quite well, the work quality indicator can be concluded that BNI Gowa Branch customers are satisfied with the products, promotions and services provided in accordance with customer expectations, the quantity indicator shows that transactions at Bank BNI Gowa Branch are quite fast and good, the timeliness indicator shows that work is always carried out on time, then the utilization of time used by each employee is currently quite good, and the cost effectiveness indicator shows that BNI Branch employees Gowa has been quite effective in maximizing standard guidelines when transacting with customer.
Optimasi Waktu Pengantaran Barang melalui Model Penugasan Kurir dengan Metode Hungarian Termodifikasi pada Data Tidak Seimbang Riskiani, Riskiani; Busrah, Zulfiqar
Euler : Jurnal Ilmiah Matematika, Sains dan Teknologi Volume 14 Issue 1 April 2026
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/euler.v14i1.37647

Abstract

This study aims to apply the Hungarian method to the assignment problem in determining the allocation of couriers in the case of delivering goods at PT. Shopee Express Soreang Kota Parepare Hub. The Hungarian method is used to determine the optimal allocation of couriers based on the efficiency of the delivery time of goods so that the total distribution time can be minimized. In its implementation, adjustments were made to the procedures of the Hungarian method to accommodate unbalanced data conditions. Validation of assignment results is carried out using Program for Operations Management-Quantitative Methods (POM-QM) software for Windows to ensure that the solutions obtained through manual calculations match the system's computational results and actually produce optimal values. The results showed that the total average delivery time before optimization of 53.45 minutes could be reduced to 41.80 minutes after the application of the Hungarian method, resulting in a time efficiency of 11.65 minutes. Validation using POM-QM for Windows shows results consistent with manual calculations. Thus, the Hungarian method has proven to be effective in improving the efficiency of courier assignments and minimizing the delivery time of goods.
Co-Authors Ayundyayasti, Prima Busrah, Zulfiqar Christina, Budhi Adhiani Muhlis Madani, Muhlis Tahir, Nurbiah