Article Per Year (5 Year)
p-Index From 2021 - 2026
2.282
P-Index
This Author published in this journals
All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Sains dan Informatika JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Owner : Riset dan Jurnal Akuntansi AXIOM : Jurnal Pendidikan dan Matematika EIGEN MATHEMATICS JOURNAL Bilancia : Jurnal Ilmiah Akuntansi JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Pengabdian Kepada Masyarakat (Mediteg) Jurnal Riset Akuntansi Politala Jurnal Humaniora Teknologi Buletin Profesi Insinyur Jurnal Humaniora Teknologi JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Indonesian Journal of Applied Accounting and Finance J-ABDIPAMAS (Jurnal Pengabdian Kepada Masyarakat) Jurnal Rekayasa Konstruksi
Ines Saraswati Machfiroh
Program Studi Akuntansi, Politeknik Negeri Tanah Laut
Religion Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Public Health Social Sciences Other

Published : 29 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 29 Documents
Search

 1   2   3 
Analisis Penjualan Produk Air Minum Dalam Kemasan Menggunakan Metode Least Square Dan Angka Indeks Pada Pt. Panen Embun Kemakmuran Tahun 2022 Ines Saraswati Machfiroh; Gati Anjaswari; Cahaya Ayu Ramadhan
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 1 (2023): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v3i1.1924

Abstract

Sales are the main part of a company's operations, but sales that occur can increase or decrease sales (fluctuation) and cause sales losses. Sales losses can be anticipated by conducting sales analysis using Least Square, an index number that describes the factors that influence sales. The results of this research aim to predict sales of all products sold in 2022 by calculating Least Square and calculating index numbers to determine the increase or decrease in the percentage of sales levels from January to March 2022. The research found that (1) the percentage of sales levels in January until March 2022 there was an increase in sales of 1,323,850 units compared to sales in 2021, namely 550,058 units; and (2) the percentage of sales in January experienced an increase in sales of 19%, in February there was an increase in sales of 49% and in March there was a decrease in sales of -1%.
Analisis Kuat Tekan Beton Geopolimer Menggunakan Fly Ash dan Serbuk Kulit Kayu Galam Budi Kurniawan; Ines Saraswati Machfiroh; Intan Safitri
Buletin Profesi Insinyur Vol 7, No 1 (2024): Buletin Profesi Insinyur (Januari-Juni)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/bpi.v7i1.240

Abstract

Pembangunan infrastruktur di Provinsi Kalimantan Selatan akan terus meningkat khususnya pada Kabupaten Tanah Laut. Hal ini terjadi mengingat Kabupaten Tanah Laut merupakan Kabupaten yang direncanakan memiliki Kawasan Industri Strategis Nasional yang terletak di Kecamatan Jorong. Maka diperlukannya bahan material untuk mendukung pelaksanaan pembangunan kawasan industri tersebut. Selain itu, Kabupaten Tanah Laut dikenal dengan daerah penjual kayu galam yang sebagian hanya dipergunakan berupa batangnya saja dan untuk kulit kayu galam tidak ada nilai ekonomisnya hanya menghasilkan sampah yang biasa ditumpuk atau dibakar. Di Kecamatan Jorong juga terdapat Pembangkit Listrik Tenaga Uap (PLTU) yang menghasilkan limbah B3 dalam jumlah cukup banyak sekitar 120 ton per hari setiap pengoperasian PLTU tersebut. Diharapkan dalam pemenuhan bahan material pembangunan kawasan industri tersebut dapat memanfaatkan limbah yang ada di sekitar seperti beton geopolimer. Dalam pembuatan beton geopolimer dilakukan penggantian bahan baku semen oleh Fly Ash yang dicampurkan dengan alkali aktivator dan penambahan campuran dengan serbuk kulit kayu galam dengan perbandingan 74:26 antara Fly Ash dan alkali aktivator dalam bahan pengganti semen. Dan perbandingan antara Fly Ash dan alkali aktivator dengan serbuk kulit kayu galam sebanyak 75:25. Hasil dari analisa kuat tekan beton umur 28 hari didapatkan hasil rata-rata paling tinggi adalah kuat tekan campuran beton normal tanpa ada pengganti semen dengan Fly Ash dan serbuk kulit kayu galam sebesar 21,153 MPa.Kata kunci: beton geopolimer, Fly Ash, kuat tekan, serbuk kulit kayu galam
Determination of The Best Koperasi Using SAW (Simple Additive Weighting) Ines Saraswati Machfiroh; Widiya Astuti Alam Sur; Jaka Permadi; Winda Aprianti; Herfia Rhomadhona
Eigen Mathematics Journal Vol. 6 No. 1 Juni 2023
Publisher : University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/emj.v6i1.158

Abstract

Office of Koperasi, UKM, and Trade of Tanah Laut Regency, South Kalimantan conducts the health of Koperasi by manually checking the financial report data of each Koperasi. This study aims to determine the best Koperasi performance using a decision-making system with the Simple Additive Weighting (SAW) method. Performance evaluation is based on the criteria in the Technical Instructions for the Deputy for Koperasi Number 15 of 2021 concerning Guidelines for Working Papers on Cooperative Health Examination. The criteria to determine the best Koperasi performance were based on the attributes of the governance, risk profile, financial performance, and capital of Koperasi. The SAW method was used to select the best Koperasi by adding up each attribute, then multiplying by the weight of the related attributes. Based on the calculations using the SAW method, Koperasi 33 was selected, with the highest Vector value (V(i)) of 0.944719. Koperasi 33 can be categorized as the best of 100 Koperasi in Tanah Laut Regency, South Kalimantan.
Faktor yang Mempengaruhi Kepuasan Pengguna Coretax dan Dampaknya terhadap Kepatuhan Wajib Pajak Bendahara Pemerintah Ines Saraswati Machfiroh; Astia Putriana; Mahmudah; Memey Ifalia Kristin; Muhammad Wildan
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2841

Abstract

This research aims to test and analyze the influence of system quality, information quality, and service quality on user satisfaction of CoreTax. Additionally, it examines and analyzes the effect of user satisfaction on taxpayer compliance. This study is a quantitative research with a causal design. The population of this research consists of government treasurer taxpayers. The sample was determined using purposive sampling with the criteria of government taxpayers within the Local Government Work Unit (SKPD) of Tanah Laut Regency who manage taxation using CoreTax namely 96 respondents. This type of data uses primary data through distributing questionnaires to respondents via Google forms. The data analysis method used is Structural Equation Modeling with SmartPLS. The results indicate that system quality and service quality have an impact on user satisfaction of CoreTax. On the other hand, information quality does not affect user satisfaction of CoreTax. Furthermore, user satisfaction does not influence taxpayer compliance. This research provides insights into the need for the development of CoreTax systems and services to support user satisfaction and the need to develop systems and services that support the psychological needs of taxpayers so that the system not only provides satisfaction, but also builds internal motivation to comply.
Determinan Pencegahan Kecurangan dalam Pengelolaan Dana Desa di Kecamatan Pelaihari Kabupaten Tanah Laut Astia Putriana; Bella Puspita Rininda; Desy Amelia; Ines Saraswati Machfiroh; Yasir Hadiani; Yuli Fitriyani; M. Riduan Abdillah
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3080

Abstract

The purpose of this study was to examine how the competence, accountability, and transparency of village officials influence their ability to prevent fraud in village fund management. This study involved village officials in Pelaihari Regency. Purposive sampling resulted in 75 respondents. This study collected data through questionnaires. Data analysis techniques used included descriptive statistical analysis, data quality testing, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The results showed that the competence and transparency of village officials did not influence fraud prevention, while accountability did. This suggests that fraud prevention efforts in village fund management are more effective if implemented through increased accountability of village officials, such as regular reporting, clear accountability, and consistent oversight of every use of village funds. Previous research has emphasized fraud detection, while prevention mechanisms at the village level are still limited. This study contributes by developing a fraud prevention model based on the Fraud Diamond in the context of village fund governance. These findings provide practical implications that local governments and policymakers need to emphasize strengthening accountability and monitoring mechanisms as a primary strategy in preventing fraud and improving the quality of village financial governance.
MODEL HARGA SATUAN DASAR MATERIAL SETEMPAT DI WILAYAH KABUPATEN KOTABARU Budi Kurniawan; Ines Saraswati Machfiroh; Sofa Sofiyyah
Jurnal Rekayasa Konstruksi Vol. 1 No. 1 (2022): Jurnal Rekayasa Konstruksi
Publisher : Pusat Penelitian dan Pengabdian Kepada Kepada Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jrk.v1i1.3

Abstract

Model harga satuan dasar dalam penelitian ini diperolehnya suatu nilai dengan membandingkan harga satuan material setempat dengan harga satuan material setempat lainnya di masing-masing region di Kabupaten Kotabaru. Mendapatkan nilai indeks pada material ialah membandingkan harga satuan setiap region dengan harga wilayah dasar atau region kategori mudah. Harga yang dimaksud harga survei yang didapat di toko/suplier di tiap wilayah Kabupaten Kotabaru. Harga dasar pembagi sebagai nilai harga satuan termurah sesuai dengan isian formulir yang diterima. Pembagi sendiri antara harga satuan material di setiap region sesuai dengan jenisnya. Hasil dari pembagi antara harga satuan material dengan jenis yang sama menjadi nilai indeks region. Secara umum harga dasar yang dijadikan patokan standar harga satuan material adalah region I. Standar harga satuan material di region II sampai dengan region VII dilakukan dengan bertambahnya prosentase indeks terhadap harga satuan material. Di region I dengan mempertimbangkan faktor-faktor tambahan yang berpengaruh kepada region II, sampai dengan region VII. Dengan mempertimbangkan seperti tersebut diatas maka standar harga satuan material di region II lebih tinggi dari region I dan seterusnya sampai dengan region region VII lebih tinggi dari region I. Dalam pembuatan model, peneliti menggunakan metode matriks. Pada perhitungan model harga satuan dasar material setempat baris (X) yaitu material utama, jumlah kolom (Y) yaitu region atau wilayah pembangunan. Dimana jumlah masing-masing cells sama. Diperolehnya berupa bentuk matrik 7x7 dengan 7 kolom region (Y) dan 7 baris jenis material (X). Dengan mengetahui indeks harga satuan dasar material setempat maka akan mudah dilihat perbandingan di berbagai region.
Mathematical analysis of ROC-TOPSIS method for prioritizing road repair decisions Widiya Astuti Alam Sur; Ines Saraswati Machfiroh
AXIOM : Jurnal Pendidikan dan Matematika Vol 13, No 2 (2024)
Publisher : State Islamic University of North Sumatra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30821/axiom.v13i2.21860

Abstract

Determining the priority of road damage in road construction typically relies on assessments based on the Pavement Condition Index (PCI) method. However, the PCI classification does not provide specific criteria to distinguish between road sections within the same classification, complicating the identification of sections in worse condition. To address this issue, mathematical analysis can employ multi-criteria decision-making (MCDM) methods to prioritize road sections for repair. One effective approach is the integration of the Rank Order Centroid (ROC) and Technique for Order Preference by Similarity to the Ideal Solution (TOPSIS) methods. The analysis results indicate that the road sections prioritized for repair were located at Location III: Alternative 70, Alternative 80, and Alternative 42. Based on the Pearson correlation coefficient between the ranking orders of the pavement assessment using PCI and ROC-TOPSIS, there is a 65% similarity. Consequently, ROC-TOPSIS can serve as an alternative method for determining priority repairs, as it aligns with the results of the road pavement assessment.
Asistensi Sistem Inti Aplikasi Perpajakan (Coretax) Terkait Pemotongan dan Pemungutan PPh 23: Membangun Kompetensi Pajak Pada Desa Pemuda KNPI Rizky Aldi Setianda; Ines Saraswati Machfiroh; Astia Putriana; Titik Wijayati; Achmad Rizky Abdillah; Muhammad Wildan
JURPIKAT Vol 7 No 1 (2026): 7.1 2026
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v7i1.2795

Abstract

Kegiatan ini bertujuan meningkatkan pemahaman aparatur Desa Pemuda KNPI dalam pemotongan dan pemungutan PPh Pasal 23 melalui aplikasi Coretax. Dilaksanakan oleh tim dosen dan mahasiswa Politeknik Negeri Tanah Laut dengan metode partisipatif. Kegiatan mencakup persiapan yakni identifikasi masalah dengan koordinasi dengan aparat Desa Pemuda KNPI, pelaksanaan asistensi dan simulasi bukti potong elektronik, dan evaluasi kegiatan. Hasilnya menunjukkan adanya peningkatan kompetensi peserta dalam aspek regulasi dan teknis penggunaan Coretax serta memperkuat sinergi antara perguruan tinggi dan desa menuju tata kelola perpajakan digital yang akuntabel.
Entrepreneurial Knowledge, Social Media, and Innovation on the Success of MSMEs Alma Karennina; Bella Puspita Rininda; Ines Saraswati Machfiroh; Radna Nurmalina; Mufrida Zein
Jurnal Penelitian Ekonomi dan Akuntansi JPENSI Vol. 10 No. 2 (2025): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

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

Abstract

This research aims to evaluate the impact of entrepreneurial knowledge, social media usage, and innovation on the success rate of SMEs. The method applied in this research is a quantitative approach, with primary data collected through questionnaires. The research sample consists of 84 SMEs operating in the coffee shop sector in South Kalimantan, selected using random sampling techniques with the Slovin formula to ensure representativeness. The data obtained were analysed using multiple linear regression tests to identify the relationship between independent and dependent variables. The research findings indicate that entrepreneurial knowledge does not have a significant impact on the success of SMEs. At the same time, the use of social media and innovation has been proven to significantly influence the success of SMEs.
Co-Authors Achmad Rizky Abdillah Ahmad Riyani Alma Karennina Anisa Nurhabibah Pyadini Astia Putriana, Astia Bayti Jannati Budi Kurniawan Cahaya Ayu Ramadhan Desy Amelia Gati Anjaswari Ghalih, Muhammad Herfia Rhomadhona Intan Safitri Jaka Permadi Karolina Karolina M.Riduan Abdillah Mahmudah Memey Ifalia Kristin Mufrida Zein Muhammad Abdianor Nasrullah Muhammad Wildan Noor Amalia Noor Amelia Nurmalina, Radna Rininda, Bella Puspita Rizky Aldi Setianda Sofa Sofiyyah Tekad Budiantoro Titik Wijayati Widiya Astuti Alam Sur Winda Aprianti Yasir Hadiani Yuli Fitriyani