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All Journal Jurnal Ekonomika Media Ekonomi dan Manajemen Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi YUME : Journal of Management Riset Akuntansi (RISTANSI) Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Paradoks : Jurnal Ilmu Ekonomi Jurnal Pengabdian Masyarakat Paguntaka
Banding, Mappa Panglima
Universitas Borneo Tarakan
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Health Professions Industrial & Manufacturing Engineering Social Sciences Other

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Pengaruh Kepemimpinan Transformasional terhadap Kepuasan Kerja yang di Mediasi Komitmen Afektif Nordiah; Banding, Mappa Panglima; Ahmatang
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 26 No. 3 (2024): Juli
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v26i3.15665

Abstract

Penelitan ini bertujuan untuk mengetahui apakah pengaruh Kepemimpinan Transformasional Pada Komitmen afektif dan kepuasan kerja serta Pengaruh kepemimpinan transformasional terhadap kepuasan kerja yang dimediasi oleh komitmen afektif. Penelitian ini dilakukan dalam waktu satu bulan, penelitian dilakukan dengan penyebaran kuisioner yang kemudian di analisis menggunakan analisis regresi berganda, Dimana sampel pada penelitian ini ialah guru SMP di Kota Tarakan dengan normal jumlah sampel ialah 300 orang, kuisioner penelitian disebarkan secara acak pada guru sekolah menengah pertama yang ada di Kota Tarakan. Hasil kuisioner yang di peroleh setiap pertanyaannya akan dilakukan uji validitas, reliabilitas kemudian dilakukan uji hipotesis menggunakan analisis regresi termediasi untuk mengetahui pengaruh antara variabel. Hasil Penelitian ini menunjukkan bahwa terdapat pengaruh positif dan signifikan Kepemimpinan Transformasional Terhadap Kepuasan kerja dan Komitmen Afektif juga Pengaruh kepemimpinan transformasional terhadap kepuasan kerja yang dimediasi komitmen afektif pada Guru Sekolah Menengah Pertama di Kota Tarakan, yang mana hal tersebut menunjukkan bahwa komitmen afektif merupakan variabel mediasi partial
ANALYSIS OF PROFIT INCREASE THROUGH OPTIMISATION OF PRODUCTION COSTS AND SELLING PRICE OF EUCHEMA COTTONII SEAWEED Alamsa Alam; Mappa Panglima Banding; Riyans Ardiansyah; Herman Herman; Olivia Pamilangan Andi’lolo
RISTANSI: Riset Akuntansi Vol. 7 No. 1 (2026): RISTANSI: Riset Akuntansi, Volume 7,Issue 1, May 2026
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v7i1.2921

Abstract

This study aims to analyze financial statements and evaluate the financial performance of PT Sebatik Jaya Mandiri, a seaweed (Eucheuma cottonii) export company, using financial ratio analysis. This research employs a descriptive quantitative approach with financial statement analysis techniques including horizontal analysis, vertical analysis, and financial ratio calculations. Data were obtained from the company's 2025 financial reports, encompassing the statement of financial position, income statement, and operational data. The analysis results indicate that the company demonstrates healthy financial performance with a gross profit margin of 39% relative to sales revenue. Profitability ratio analysis reveals that the company is capable of generating adequate profits from total assets and equity, with competitive return rates. The company's financial structure shows a good balance between the use of equity and external financing in supporting operational activities. These findings support signaling theory, which emphasizes the importance of accurate financial information in stakeholder decision-making. The company is recommended to maintain financial reporting transparency and enhance operational efficiency through more optimal production cost control. This study contributes by integrating financial ratio-based financial statement analysis in the seaweed industry, which has rarely been examined from a financial accounting perspective.
TAX DIGITALIZATION AND TAX COMPLIANCE: A SYSTEMATIC LITERATURE REVIEW Truly Wulandari; Noviyanti Angreani; Mappa Panglima Banding; Olivia Pamilangan Andilolo; Iqrima Mas Mappangile
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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

Abstract

This study aims to analyze the effect of tax digitalization on tax compliance and to identify research patterns and trends related to tax digitalization during the 2019–2025 period. The research method employed is a Systematic Literature Review (SLR) consisting of planning, conducting, and reporting stages. Relevant articles were systematically identified through the SINTA database based on predetermined inclusion and exclusion criteria, resulting in 21 articles selected for analysis. The findings indicate that tax digitalization contributes to improving tax compliance through enhanced ease of use, perceived usefulness, administrative efficiency, transparency, and taxpayer trust in the tax system. However, the effectiveness of digitalization is influenced by contextual factors such as digital literacy, infrastructure quality, cultural characteristics, trust in tax authorities, and regulatory readiness. Furthermore, the review reveals a shift in research trends from evaluating electronic tax system implementation toward examining taxpayer behavior, digital inclusion, the application of big data and artificial intelligence, and digital tax governance. The study concludes that tax digitalization has significant potential to improve tax compliance; however, its success depends on the development of an inclusive and adaptive ecosystem supported by adequate digital literacy, robust infrastructure, and responsive policies that accommodate technological advancements. Keywords: Tax Digitalization; Tax Compliance; E-Filing; Digital Literacy; Systematic Literature Review
Co-Authors Ahmatang Alamsa Alam Alamsa, Alamsa Ardiansyah, Riyans arni arni Arni Arni Ashar Ashar harpia harpia harpia, harpia Hasnawati Hasnawati Herman Herman Iqrima Mas Mappangile Jaya, Andre Atma Juliana, Ahmad karunia, Erick Malik, Aan Digita Muh. Irfandy Azis Muhammad Tharmizi Junaid Nordiah Noviyanti Angreani Olivia Pamilangan Andilolo Olivia Pamilangan Andi’lolo Putra, Edho Valdano Thresia, Yohanna Tinik Sugiati Truly Wulandari