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All Journal International Journal of Science and Society (IJSOC) JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JIEP: Jurnal Ilmu Ekonomi dan Pembangunan
Saipudin
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Materials Science & Nanotechnology Social Sciences Other

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Pengaruh Pendapatan Asli Daerah Dan Dana Perimbangan Terhadap Belanja Daerah di Kota Banjarmasin Hapsa, Syiblia Deya; Saipudin
JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Vol. 2 No. 2 (2019)
Publisher : PPJP ULM

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Abstract

This research was conducted to analyze the factors that influence Regional Expenditures in Banjarmasin City. With reference to the variable Regional Original Income (PAD), the Balancing Fund. In principle, the greater the contribution of PAD to expenditure will show the smaller regional dependence on the center. where regional expenditure can be influenced by PAD and Balancing Funds. Data used is secondary data consisting of Times Series Data the 2007 period 2016, where the data is analyzed using multiple linear regression models, wich is seen as from the magnitude of R2 seen from the test coefficient of determination, testing variables simultaneously ( Test F ) and partly ( T Test ). To find out whether Regional Original Revenue and influential Balancing Funds on Regional Expenditure in Banjarmasin city. The result of this study indicated that the Regional Original income variable has a significant effect on regional Expenditure, while the balancing fund has no significant effect on Regional Expenditure.
Analisis Pengaruh Kinerja Keuangan Daerah terhadap Pertumbuhan Ekonomi di Kabupaten Kotabaru Yayu; Saipudin
JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Vol. 5 No. 1 (2022)
Publisher : PPJP ULM

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Abstract

This study aimed to determine the effect of the PAD effectivity ratio and APBD efficiency ratio on economic growth in the Kotabaru district. To answer the problem, Multiple Linear Regression Analysis is used. The data used in this study are secondary data on the budget realization report at constant prices based on business 2010 - 2018. The results of the research based on Multiple Linear Regression analysis show that the PAD effectivity ratio has a significant effect on economic growth in Kotabaru Regency, and APBD efficiency significant affects economic growth in the Kotabaru district.
PERHITUNGAN, PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 ATAS GAJI PEGAWAI TETAP PADA KANTOR PELAYANAN KEKAYAAN NEGARA DAN LELANG BANJARMASIN mursyidah; Saipudin; Norlena
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 6 No. 1 (2025)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jrup.v6i1.103

Abstract

Implementation of Article 21 Income Tax on permanent employees’ salaries at KPKNL Banjarmasin, focusing on the use of the Average Effective Rate introduced in 2024. The research employed a qualitative and quantitative descriptive approach by reviewing payroll data, tax documentation, and interviews with relevant personnel. Findings reveal that TER simplifies monthly tax calculations, although a year-end adjustment using progressive rates may result in differences. Furthermore, the comparison between the office’s automated system and manual TER calculations showed slight discrepancies. Tax remittance is carried out via the SPM-LS mechanism, while reporting is submitted through the e-Bupot Government platform. Overall, tax compliance at KPKNL Banjarmasin aligns with current regulations, with minor technical aspects that could be further improved.
Evaluating the Impact of BAZNAS's “Lumbung Pangan” Program on Farmer Welfare: A Case Study in Barito Kuala Using the CIBEST Approach Maulida, Sri; Lestari, Haifa; Saleh, Muhammad; Saipudin; Rakhmatullah, Akhsanul
International Journal of Science and Society Vol 6 No 4 (2024): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v6i4.1346

Abstract

This study evaluates the impact of the 'Lumbung Pangan' program by BAZNAS on the welfare of 56 zakat-receiving farmers in Barito Kuala, South Kalimantan. The program provided agricultural guidance and training on organic fertilizer production, aiming to increase rice productivity and shift to organic farming practices. Using the CIBEST approach, we assessed changes in the material and spiritual welfare of farmers after program implementation in August. Results show that 24 farmers achieved Quadrant I (welfare), 28 fell into Quadrant III (materially poor), and only 1 remained in Quadrant IV (totally poor), with no farmers in Quadrant II (spiritually poor). These findings highlight the potential of zakat-based initiatives to enhance agricultural productivity and quality of life in rural communities.
ANALISIS PROSEDUR PENGAJUAN UPAYA HUKUM BANDING WAJIB PAJAK KE PENGADILAN PAJAK DI FIRMA HLP CONSULTANT BANJARMASIN Afritriani, Mega; Saipudin; Mellani Yuliastina
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 3 No. 2 (2022)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jrup.v3i2.49

Abstract

This research analyzes the Procedure for Submitting Taxpayer Appeals to the Tax Court at the HLP Consultant Banjarmasin Firm. So that taxpayers know that we can file an appeal if the taxpayer is overpaid in paying taxes, in order to understand the systematics of resolving tax disputes in the judicial mechanism in Indonesia, and the purpose of this research is to review and examine the causality of the Tax Court and the Supreme Court in Judicial Power.
ANALISIS MEKANISME KOMPENSASI PAJAK PERTAMBAHAN NILAI PADA PT. SAUDARA SUKSES SEJAHTERA Kevin Adrian Maulana; Saipudin; M. Yasin
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 6 No. 2 (2025)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jrup.v6i2.112

Abstract

This study aims to analyze the implementation of the Value Added Tax (VAT) compensation mechanism at PT. Saudara Sukses Sejahtera. The research adopts an applied method, utilizing both qualitative and quantitative data. Empirical evidence was collected through direct observation, interviews with company personnel, and documentation review, including tax invoices and VAT Periodic Tax Returns from Juni to September 2024. The data analysis focused on the calculation procedures, reporting processes, and the alignment of the applied compensation method with existing tax regulations. The finding reveal that the company correctly executed the VAT compensation by reallocating the August overpayment to the September tax period, effectively reducing the tax burden in that month. Although the procedures followed were in compliance with current regulations, a technical limitation was identified the company still uses the e-Faktur system, while the Directorate General of Taxes has transitioned to the Coretax platform. This research offers platform. This research offers practical insights that may serve as a useful reference for other businesses seeking to implement VAT compensation mechanisms accurately and in accordance with applicable tax law
Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan terhadap Pertumbuhan Ekonomi Melalui Pengeluaran Pemerintah di Kalimantan Selatan Mastomo, Rangga Gotama; Saipudin; Yunita Sopiana; Anshar Nur; Noor Rahmini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i3.6468

Abstract

This study aims to examine the influence of Local Own-Source Revenue and Intergovernmental Fiscal Transfers on Economic Growth through Government Expenditure in South Kalimantan Province from 2014 to 2022. Employing a quantitative approach with descriptive and associative analysis, the research utilizes path analysis techniques within the PLS-SEM method, using SmartPLS 3 software. The findings reveal that Local Own-Source Revenue significantly and positively impacts Economic Growth, indicating that increases in Local Own-Source Revenue stimulate economic growth in South Kalimantan. Similarly, Intergovernmental Fiscal Transfers also significantly and positively affect Economic Growth, underscoring their crucial role in supporting the regional economy. However, an intriguing outcome of this study is the significant negative impact of Government Expenditure on Economic Growth. This suggests that while government spending increases, if not allocated efficiently, it can actually impede economic growth. Furthermore, the study indicates that Local Own-Source Revenue and Intergovernmental Fiscal Transfers allocated through Government Expenditure have a significantly negative indirect effect on Economic Growth. This means that although Local Own-Source Revenue and Intergovernmental Fiscal Transfers enhance the fiscal capacity of local governments, the effectiveness of government spending is the primary determinant of their impact on economic growth.
Co-Authors Afritriani, Mega Anshar Nur Arief, Ichsanul Erlina, Erwin Haifa Lestari HAPSA, SYIBLIA DEYA Herawati, Elvina Izati, Fitria Kevin Adrian Maulana M. Yasin Mastomo, Rangga Gotama Maulida, Sri Mellani Yuliastina Muhammad Saleh Mursyidah MUTHIA NOR FITRIANI Noor Rahmini Norlena Novita Sari Putra, Diecky Fahreza Rakhmatullah, Akhsanul RR. Ella Evrita Hestiandari Setiawan, Lurianto Sugianoor Yayu Yunita Sopiana