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<![CDATA[Analisis Efektivitas Penggunaan E-Filing Bagi Wajib Pajak Pribadi dalam Pelaporan PPh Pasal 21 pada Karyawan PT Tirta Mahakam ]]>
<![CDATA[Andi Indrawati3, Cindi Afriyani1, Titin Ruliana2,]]>
<![CDATA[ EKONOMIA Vol 10, No 2 (2021) ]]>
Publisher : <![CDATA[EKONOMIA ]]>
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<![CDATA[The purpose of this research is to know and analyze the effectiveness of the use of e-filing for personal taxpayers in reporting Pph article 21 to employees of PT. Tirta Mahakam. In accordance with the objectives of this study, the subject matter put forward "Is the use of e-filing for personal taxpayers in the reporting of Pph Article 21 Tax at PT Tirta Mahakam effective" "Theory basis used is a theoretical basis concerning the effectiveness of using e-filing and reporting of Pph 21 to employees of PT. Tirta Mahakam. Based on these main problems, the following hypothesis is proposed: ‘The use of e-filing for personal taxpayers in reporting Pph 21 taxes for employees of PT. Tirta Mahakam is considered ineffective based on the effectiveness assessment criteria ''.Based on the results of the analysis previously stated, it can be seen that the effectiveness of using e-filing in tax reporting Pph 21 for employees of PT. Tirta Mahakam has been running quite well, this is evidenced by the results of the analysis which got a relative value of 79% on the effectiveness measurement criteria which is categorized as "effective". Even though there are still some employees who do not understand the e-filing system, the awareness of taxpayers to report the Annual Tax Return and the lack of the KPP Pratama to provide more active socialization so that employees understand e-filing and its benefits]]>
<![CDATA[Analisis Implementasi Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik Pada Koperasi Serba Usaha Pkk Di Handil ]]>
<![CDATA[Andi Indrawati3, Adinda Ranandhea Robin Jonathan 2]]>
<![CDATA[ EKONOMIA Vol 10, No 3 (2021) ]]>
Publisher : <![CDATA[EKONOMIA ]]>
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<![CDATA[This study aims to find out how the implementation of this Cooperative Financial Report is the Standard SAK ETAP Cooperative Bina Bersama (KSU) in collaboration with PKK. This study uses a quantitative descriptive analysis method, namely by collecting and describing data in the field, then classified, analyzed, and then interpreted so that it can provide a clear picture of the conditions under study to draw general generalization conclusions. This study aims to determine the implementation of SAK ETAP in Multipurpose Cooperatives (KSU) in collaboration with PKK. The benefit of this research is to assist Cooperatives in implementing Financial Accounting Standards for Entities Without Accountability. The results of this study conclude that the application of the financial statements of KSU Bina Bersama PKK is not fully in accordance with the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). and the absence of cash flow reports and reports of changes in equity in the KSU Financial Development Collective PKK report.]]>
<![CDATA[ANALISIS TREND KINERJA KEUANGAN BANK KALTIM ]]>
<![CDATA[Andi Indrawati]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 1, No 2 (2017) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
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DOI: 10.31293/rjabm.v1i2.3043
<![CDATA[The object of this study is Bank Kaltim financial statements that have been audited by independent auditors. Research data obtained through documentation. This research includes descriptive research. In order to analyze the development of financial performance from 2017-2019, researcher used trend analysis technique.Trend analysis is a method of statistical analysis that is intended to make an estimate or forecast the future. To do a good forecasting is needed various kinds of information (data) is quite a lot and observed in a period of relatively long, so that the analysis can determine how many big fluctuations and the factors that influence those change. The profitability ratios will provide an overview of the effectiveness of the management of the company. The greater the profitability means the better, because the prosperity of the owner of the company increased with greater profitability. Profitability ratios consist of Profit Margin, Basic Earning Power, Return on Assets and Return on Equity.]]>
<![CDATA[Peningkatan Motivasi Kewirausahaan dan Kemandirian Melalui Pelatihan Segmentasi Pasar ]]>
<![CDATA[Andi Indrawati]]>;
<![CDATA[Ivana Nina Esterlin Barus]]>;
<![CDATA[Danna Solihin]]>;
<![CDATA[Adisthy Shabrina Nurqamarani]]>
<![CDATA[ Jurnal Abdimas Mahakam Vol. 4 No. 1 (2020): Januari ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Masyarakat ]]>
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DOI: 10.24903/jam.v4i1.541
<![CDATA[Persaingan yang semakin tinggi di era revolusi industry 4.0 menuntut mahasiswa untuk kreatif dan inovatif dalam mencari peluang untuk sukses. Menyikapi hal ini, Fakultas Ekonomi Universitas 17 Agustus 1945 Samarinda melalui Program Pengembangan Kewirusahaan yang didanai oleh Kementrian Riset dan Teknologi Republik Indonesia mengadakan serangkaian pelatihan untuk meningkatkan motivasi kewirausahaan dalam rangka meningkatkan kemandirian mahasiswa dan alumni di Universitas 17 Agustus 1945 Samarinda. Salah satu pelatihan yang dilakukan adalah Pelatihan dengan tema Pentingnya Segmentasi Pasar dalam Melakukan Usaha. Pelatihan ini dilaksanakan dengan metode ceramah dan tanya jawab kepada para mahasiswa / tenant yang telah lolos seleksi program PPK Fakultas Ekonomi Universitas 17 Agustus 1945 Samarinda. Pelatihan dilaksanakan pada hari Sabtu 22 Juni 2019 pukul 09.00 sampai selesai. Melalui pelatihan ini, peserta/mahasiswa tenant PPK Fakultas Ekonomi Universitas 17 Agustus 1945 Samarinda mendapatkan pengetahuan mengenai mengapa penting untuk melakukan segmentasi pasar dan mempelajari bagaimana cara melakukan segmentasi pasar, penargetan target pasar, serta pemosisian usaha di antara para pesaing. Dengan menentukan segmentasi, targeting, dan positioning yang tepat tentunya para mahasiswa tenant PPK dapat meningkatkan kesigapan dalam menjalankan usaha yang berdampak pada peningkatan motivasi dan kemandirian mahasiswa tenant PPK dalam berwirausaha.]]>
<![CDATA[Peningkatan Literasi Digital bagi Wirausaha Muda ]]>
<![CDATA[Andi Indrawati]]>;
<![CDATA[Ivana Nina Esterlin Barus]]>;
<![CDATA[Danna Solihin]]>;
<![CDATA[Adisthy Shabrina Nurqamarani]]>
<![CDATA[ Jurnal Abdimas Mahakam Vol. 5 No. 01 (2021): Januari ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Masyarakat ]]>
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<![CDATA[Pandemi global yang terjadi mendorong percepatan literasi digital dan menuntut para wirausahawan untuk melek teknologi agar dapat menjangkau customer yang menjalani social distancing di rumah dan lebih banyak menghabiskan waktunya secara daring. Para wirausahawan terutama wirausahawan muda harus memahami pentingnya teknologi untuk menarik pelanggan. Artikel ini menguraikan program pengembangan kewirausahaan (PPK) yang memfokuskan pelatihannya kepada peningkatan literasi digital bagi wirausaha muda untuk meraih peluang bisnis, memperluas usaha serta menjangkau, dan mempertahankan pelanggan melalui platform digital. Program ini dilakukan oleh tim PPK Universitas 17 Agustus 1945 Samarinda menggunakan metode rekrutmen tenant melalui proses sosialisasi dan seleksi untuk menyeleksi tenant berdasarkan motivasi berwirausaha beserta profil usahanya. Selain itu, program pengembangan kewirausahaan yang dijalankan juga meliputi proses pendampingan dan pelaksanaan seminar daring. Program ini menunjukan hasil yang positif dalam meningkatkan literasi digital para peserta, meningkatkan kreatifitas dan motivasi berwirausaha serta meningkatkan channel pemasaran dan distribusi melalui aplikasi marketplace local “Behambinan” bagi para tenant PPK Universitas 17 Agustus 1945 Samarinda. Berkenaan dengan hasil ini, kami menyarankan kepada perguruan tinggi untuk dapat melaksanakan program pengembangan kewirausahaan yang mendorong literasi digital para peserta agar dapat memanfaatkan platform digital untuk memperluas usaha, berpikir kreatif untuk memenangkan persaingan, dan memanfaatkan peluang di era new normal.]]>
<![CDATA[PERAN KOMUNITAS FOOD TRUCK DALAM PENANGGULANGAN BENCANA ]]>
<![CDATA[Eka Yudhyani]]>;
<![CDATA[Mardiana Mardiana]]>;
<![CDATA[Rina masithoh Haryadi]]>;
<![CDATA[Andi Indrawati]]>
<![CDATA[ Bakti Banua : Jurnal Pengabdian Kepada Masyarakat Vol 3, No 1 (2022): BAKTI BANUA : JURNAL PENGABDIAN KEPADA MASYARAKAT ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin ]]>
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DOI: 10.35130/bbjm.v3i1.267
<![CDATA[Guncangan gempa bumi Januari 2021 berkekuatan 6,2 SR yang terjadi di daerah Majene dan Mamuju provinsi Sulawesi Barat yang lalu telah berdampak kepada kondisi berbagai aspek kehidupan masyarakat dan pemerintah di Majene dan Mamuju, penelitian ini bertujuan untuk melihat upaya pemulihan dan tanggap bencana yang dilakukan oleh Komunitas Food truck dan Universitas 17 Agustus 1945 Surabaya dan Universitas 17 Agustus 1945 Samarinda, terhadap masyarakat yang berdampak bencana gempa dan kelaparan pasca bencana,Kehadiran komunitas Food truck ini membantu pengungsi yang belum memiliki dapur umum pada suatu daerah yang belum mendapatkan bantuan oleh pemerintah, Food truck dengan dilengkapi dapur di dalamnya sangat mudah mobilisasinya berpindah dari satu daerah kedaerah lainnya hingga pemerintah sudah bisa mendirikan bantuan dapur umum di daerah tersebut.sehingga tanggap bencana yang dilakukan bermanfaat untuk pengungsi bencana di Sulawesi Barat, dan dapat dijadikan rekomendasi untuk Tanggap bencana di daerah yang susah terjangkau oleh pemerintah. Kedepan diharapkan lebih banyak bekerjasama dengan komunitas-komunitas Food truck yang ada di Indonesia atau kampus-kampus diharapkan memiliki asset Food Truck dan melibatkan banya mahasiswa untuk tanggap dengan bencana]]>
<![CDATA[Financial Statement Fraud: The Predictive Relevance of Fraud Hexagon Theory ]]>
<![CDATA[Arief Hidayatullah Khamainy]]>;
<![CDATA[Mekar Meilisa Amalia]]>;
<![CDATA[Pandu Adi Cakranegara]]>;
<![CDATA[Andi Indrawati]]>
<![CDATA[ Journal of Accounting and Strategic Finance Vol 5 No 1 (2022): JASF (Journal of Accounting and Strategic Finance) ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR ]]>
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DOI: 10.33005/jasf.v5i1.249
<![CDATA[The pandemic situation has suppressed various businesses in Indonesia and has provided opportunities for business actors to practice window dressing for presenting good company performance. The practice of window dressing is an example of financial statement fraud. Therefore, to anticipate this fraud, it is very important to examine the factors that cause companies to commit financial statement fraud. This study aims to analyze the fraud hexagon theory and its relationship with financial statement fraud. The research was conducted on state-owned companies listed on the Indonesia Stock Exchange (IDX) for the last 5 years (2016-2020). The method used to test the hypothesis is log-regression analysis. The results of the study prove that external pressure as a proxy for stimuli, CEO duality as a proxy for collusion, and nature of the industry as the proxied opportunity have predictive relevance to financial statement fraud. Even though from ten hypotheses only three hypotheses are proved, this result implied that when companies face a difficult situation and cannot achieve their financial target and they have the opportunity to change their financial records, it is very probable that they will conduct a financial statements fraud. Thus, the government needs to monitor and make policies to prevent this conduct for state-owned companies and other companies listed in IDX]]>
<![CDATA[The Entrepreneurial Potential Among Students In Universitas 17 Agustus Samarinda ]]>
<![CDATA[Danna Solihin]]>;
<![CDATA[Catur Kumala Dewi]]>;
<![CDATA[Andi Indrawati]]>;
<![CDATA[Rina Masithoh]]>
<![CDATA[ Media Ekonomi Media Ekonomi : Vol 22 No 1 Januari 2022 ]]>
Publisher : <![CDATA[Lembaga Publikasi Ilmiah dan Penerbitan (LPIP) ]]>
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DOI: 10.30595/medek.v22i1.12522
<![CDATA[Fakultas Ekonomi dan Bisnis Universitas 17 Agustus 1945 Samarinda merupakan salah satu institusi pendidikan tinggi yang turut aktif dalam pemberdayaan kewirausahaan dengan memberikan mata kuliah kewirausahaan. Jumlah responden dari Fakultas Ekonomi dan Bisnis Universitas 17 Agustus 1945 sebanyak 234 responden dengan ketertarikan berwirausaha dan keinginan membuka usaha sebesar 91 persen. Dari jumlah 234 responden hanya 77 responden yang masih aktif melanjutkan rintisan usaha yang dikembangkan dari mata kuliah kewirausahaan. jumlah ini masih terkategorikan minim jika dibandingkan dengan keseluruhan responden. Minimnya kelanjutan usaha kewirausahaan salah satunya disebabkakn belum adanya inkubator bisnis yang dapat memfasilitasi keberlangsungan usaha rintisan mahasiswa. Inkubator bisnis akan dijadikan wadah pengembangan potensi kewirausahan mahasiswa berbasis teknologi dan akan dijadikan salah satu problem solver dari kendala-kendala yang akan dihadapi oleh calon wirausahawan maupun wirausahawan yang atau telah merintis usaha sebelum mengikuti mata kuliah kewirausahaan.]]>
<![CDATA[Influence of system, information and digital payment qualities on customer satisfaction of gojek super app ]]>
<![CDATA[Adisthy Shabrina Nurqamarani]]>;
<![CDATA[Faizal Reza]]>;
<![CDATA[Nur Fitriani]]>;
<![CDATA[Eka Yudhyani]]>;
<![CDATA[Andi Indrawati]]>
<![CDATA[ INOVASI Vol 18, No 4 (2022): November ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.30872/jinv.v18i4.11786
<![CDATA[In the era where technology and big data play the key role in determining success, a lot of startups emerged utilizing the opportunities to grab market, Gojek is one of the successful startups which claimed itself as the first super-app in the world. Despite its claim, Gojek faces intense competition with Grab, another super-app in Indonesia, and therefore ensuring qualities in its application hold important role to determine customer satisfaction to maintain the market. This study aims to analyze the effect of qualities attributes of system, information, and digital payment on customer satisfaction of Gojek Super Application through a sample of 100 respondents which were selected through purposive sampling method. The result revealed that system, information, and digital payment quality affected customer satisfaction significantly both partially and simultaneously. This research recommends Gojek to evaluate the service quality in its super app by considering the qualities of system, information and digital payment to improve customer satisfaction. ]]>
<![CDATA[Influence of system, information and digital payment qualities on customer satisfaction of gojek super app ]]>
<![CDATA[Adisthy Shabrina Nurqamarani]]>;
<![CDATA[Faizal Reza]]>;
<![CDATA[Nur Fitriani]]>;
<![CDATA[Eka Yudhyani]]>;
<![CDATA[Andi Indrawati]]>
<![CDATA[ INOVASI Vol 18, No 4 (2022): November ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.30872/jinv.v18i4.11786
<![CDATA[In the era where technology and big data play the key role in determining success, a lot of startups emerged utilizing the opportunities to grab market, Gojek is one of the successful startups which claimed itself as the first super-app in the world. Despite its claim, Gojek faces intense competition with Grab, another super-app in Indonesia, and therefore ensuring qualities in its application hold important role to determine customer satisfaction to maintain the market. This study aims to analyze the effect of qualities attributes of system, information, and digital payment on customer satisfaction of Gojek Super Application through a sample of 100 respondents which were selected through purposive sampling method. The result revealed that system, information, and digital payment quality affected customer satisfaction significantly both partially and simultaneously. This research recommends Gojek to evaluate the service quality in its super app by considering the qualities of system, information and digital payment to improve customer satisfaction. ]]>
