cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Hardika Muhammad Fatih Fatih
Contact Email
hardikamf@stiepancasetia.ac.id
Phone
+6281254657435
Journal Mail Official
lppm@stiepancasetia.ac.id
Editorial Address
Jl. Ahmad Yani Km. 5,5 Komplek Waringin, Kuripan, Kecamatan Banjarmasin Timur, Kota Banjarmasin, Kalimantan Selatan 70248
Location
Kota banjarmasin,
Kalimantan selatan
INDONESIA
KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi
Published by Sekolah Tinggi Ilmu Ekonomi Pancasetia
ISSN : 1858022X     EISSN : 27460266     DOI : http://doi.org/10.35972/kindai.v18i1
Core Subject : Economy,
Economics, Econometrics & Finance
JURNAL Kindai adalah peer-review jurnal yang diterbitkan oleh Lembaga Penelitian dan Pengabdian Masyarakat Pancasetia Sekolah Tinggi Ilmu Ekonomi Pancasetia Banjarmasin. Kindai pertama kali terbit dalam versi cetak pada tahun 2003 dan sejak tahun 2016 telah berubah menjadi versi online dengan OJS. Jurnal ini merupakan penyebarluasan hasil penelitian mengenai ilmu Manajemen dan Akuntansi. KINDAI mendukung pemanfaatan Open Journal System sebagai portal jurnal yang terbuka online yang dapat diakses oleh siapa saja yang membutuhkan. Semoga keberadaan jurnal ini membawa manfaat bagi peneliti yang ingin mempublikasikan tulisannya kepada khalayak umum.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 275 Documents
 18   19   20   21   22 
Analisis Prediksi Kebangkrutan Menggunakan Metode Altman Z-Score Pada PT. Dua Sahabat Sejati Borneo Anissa Nuor Octavia -
KINDAI Vol 19 No 1 (2023): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v19i1.986

Abstract

The aim of this research is to analyze bankruptcy prediction using the Altman Z-Score method at PT. DSSB for the 2019-2021 period. This type of research is descriptive quantitative. Using secondary data with the research population of the financial statements of PT. DSSB period 2019–2021. The research sample is the balance sheet financial statements and profit/loss reports for the 2019–2021 period. Data analysis used analysis of financial performance ratios and bankruptcy prediction analysis Altman Z-Score (Modified Altman). The results show that from the calculation of financial performance, the liquidity ratio is below the industry standard due to an increase in trade payables in each period. The activity ratio on the company's total turnover ratio can maximize the use of assets, the working capital turnover ratio shows a negative number because the working capital owned is not enough to finance sales activities. The profitability ratio is below the industry standard due to the high cost of goods sold and high general administrative costs, as well as other expenses. In calculating the Z-Score analysis, it is always in a dangerous zone, which is a condition where a company experiences financial difficulties with high risk. Keywords: Financial Performance, Bankruptcy Prediction, Altman Z-Score
PENGARUH KUALITAS PELAYANAN SURAT KETERANGAN ASAL, GOOD GOVERNANCE DAN KUALITAS WEBSITE TERHADAP KEPUASAN EKSPORTIR PADA DINAS PERDAGANGAN PROVINSI KALIMANTAN SELATAN LUKMAN SIMANJUNTAK SIMANJUNTAK
KINDAI Vol 19 No 1 (2023): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v19i1.988

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui dan menganalisis variabel kualitas pelayanan surat keterangan asal, good governance dan kualitas website terhadap kepuasan eksportir pada Dinas Perdagangan Provinsi Kalimantan Selatan secara simultan, parsial dan dominan. Metode penelitian menekankan pada pembagian angket yang disebarkan kepada 80 responden. Teknik analisis data untuk mengetahui gambaran secara keseluruhan tentang pengaruh variabel bebas dan terikat dalam penelitian ini, maka dilakukan dengan analisis regresi linier berganda. Hasil penelitian menunjukkan persamaan regresi Y = 1.469 + 0.732 X1 + 0.124 X2 + 0.138 X3 + e. Ketiga hipotesis dalam penelitian ini terbukti dan diterima bahwa terdapat pengaruh baik secara simultan, parsial dan dominan terhadap kepuasan eksportir pada Dinas Perdagangan Provinsi Kalimantan Selatan. Kata Kunci : Kualitas Pelayanan Surat Keterangan Asal, Good Governance, Kualitas Website, Kepuasan
PENERAPAN FUNGSI MANAJEMEN PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) KABUPATEN TAPIN PROVINSI KALIMANTAN SELATAN Marya Yully Cristine
KINDAI Vol 19 No 1 (2023): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v19i1.998

Abstract

Abstrak: Tujuan penelitian ini adalah untuk mengetahui penerapan fungsi manajemen pada Perusahaan Daerah Air Minum (PDAM) Kabupaten Tapin Provinsi Kalimantan Selatan yang selama ini dan yang seharusnya. Metode dalam penelitian ini adalah jenis penelitian deskriptif. Hasil penelitian menunjukkan bahwa (1) bentuk pelaksanaan perencanaan belum berjalan dengan baik, yaitu pembuatan perencanaan jangka panjang selama ini hanya dilakukan oleh direktur dan jajaran staf pada kantor pusat saja; (2) bentuk pelaksanaan pengorganisasian belum berjalan dengan baik, yaitu belum berjalannya pembagian sistem wewenang atau tugas untuk pencapaian target jangka panjang disusun sesuai peraturan perundang-undangan; (3) bentuk pelaksanaan penggerakan yaitu belum adanya pemberian program motivasi dan pemberian bonus-bonus tertentu; dan (4) bentuk pelaksanaan pengawasan selama ini fungsi evaluasi belum dilakukan, yaitu: belum adanya evaluasi absensi pegawai. Kata kunci: fungsi manajemen, perencanaan, pengorganisasian, penggerakan, pengawasan
Revaluasi Aset Tetap: Accounting Background, Fixed Assets Intensity, Liquidity Hanna Grahitha Septia; Tatik Zulaika; M. Ichsan Diarsyad; Darmae Nasir
KINDAI Vol 19 No 2 (2023): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v19i2.1086

Abstract

The purpose of this paper was to examine the effect of Accounting Background, Fixed Assets Intensity, and Liquidity of Fixed Asset Revaluation. The research method used in this paper is quatitative research. The sampling technique in this study used purposive sampling. The data used in this paper is secondary data in the form of documentation, namely data obtained from company year reports on the Indonesia stock exchange during the 2019-2021 period. The number of samples used in this study were 142 service companies listed on the Indonesian stock exchange in 2019-2021. Then the data that has been obtained was tested by logistic regression analysis using the SPSS version 26 application tool. The results of this study indicate that the Fixed Assets Intensity have a effect on the revaluation of Fixed Assets. Meanwhile, Accounting Background and Liquidity has no effect on the revaluation of Fixed Assets. Keywords: Accounting Background, Fixed Assets Intensity, Liquidity, Fixed Asset Revaluation
PENGARUH KEBIJAKAN PIMPINAN DAN INTEGRITAS TERHADAP KOMPETENSI DAN KINERJA PELAKU PENGADAAN DALAM LINGKUP UKPBJ KABUPATEN HULU SUNGAI SELATAN Doddy Bofrizewear
KINDAI Vol 19 No 2 (2023): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v19i2.1145

Abstract

Tujuan penelitian adalah untuk mengetahui dan menganalisa pengaruh kebijakan pimpinan terhadap kompetensi, integritas terhadap kompetensi, kebijakan pimpinan terhadap kinerja, integritas terhadap kinerja, kompetensi terhadap kinerja, kebijakan pimpinan secara tidak langsung terhadap kinerja melalui kompetensi dan integritas secara tidak langsung terhadap kinerja melalui kompetensi Pelaku Pengadaan Barang/jasa di lingkup UKPBJ Kab Hulu Sungai Selatan. Hasil penelitian menunjukkan bahwa kebijakan pimpinan tidak memiliki pengaruh nyata secara langsung terhadap kompetensi dan kinerja. Tetapi integritas memiliki pengaruh nyata secara langsung terhadap kompetensi dan kinerja. Kompetensi diketahui tidak memiliki pengaruh nyata secara langsung terhadap kinerja. Sementara kebijakan pimpinan dan integritas tidak memiliki pengaruh secara tidak langsung yang dimediasi oleh kompetensi. Kata Kunci : kebijakan pimpinan, integritas, kompetensi dan kinerja
PENGARUH TRANSAKSI TRANSFER PRICING, INVENTORY INTENSITY, DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR PERKEBUNAN KELAPA SAWIT YANG TERDAFTAR DI BURSA EFEK INDONESIA Nurhakim Nurhakim
KINDAI Vol 19 No 2 (2023): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v19i2.1149

Abstract

The purpose of this study was to analyze the effect of transfer price transactions, inventory intensity and capital intensity on corporate tax avoidance. The research population consisted of all companies engaged in the oil palm plantation sector registered on the BEI from 2019 to 2022. Using the purposive sampling method, 41 samples were obtained from 15 companies in the oil palm plantation sector. The data analysis technique used is descriptive statistics, normality test, heteroscedasticity test, multicollinearity test, autocorrelation test, coefficient of determination test, model feasibility test, partial test and multiple linear regression analysis. The results of this study indicate that there is no significant effect between the variables of transaction transfer prices and capital intensity on tax evasion in the observed sample. While inventory intensity has a significant effect on tax avoidance. However, to gain a more comprehensive understanding of this relationship, further research is needed by considering larger sample sizes, relevant contextual factors and more appropriate analytical approaches.
PENGARUH KEPEMIMPINAN DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN DENGAN VARIABEL INTERVENING BUDAYA ORGANISASI (STUDI PADA PT. MULTI SARANA AGRO MANDIRI) DI LONTAR KECAMATAN PULAU LAUT BARAT KABUPATEN KOTABARU KALIMANTAN SELATAN Adam Silvanus Adam
KINDAI Vol 19 No 2 (2023): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v19i2.1151

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Kepemipinan dan Disiplin Kerja terhadap Budaya Organisasi dan Kinerja Karyawan pada PT. Multi Sarana Agro Mandiri. Reponden peneltian berjumlah 90 orang, dengan Teknik sampling proportional random sampling. Instrumen penelitian dengan wawancara, angket, dan dokumentasi. Analisis data menggunakan aplikasi Smart PLS versi 3.0. Hasil penelitian ini disimpulkan bahwa Kepemimpinan berpengaruh positif dan signifikan terhadap Budaya Organisasi; Disiplin Kerja berpengaruh positif dan signifikan terhadap Budaya Organisasi; Kepemimpinan berpengaruh positif dan signifikan terhadap Kinerja Karyawan; Disiplin Kerja berpengaruh positif dan signifikan terhadap Kinerja Karyawan; Budaya Organisasi berpengaruh positif dan signifikan terhadap Kinerja Karyawan; Kepemimpinan berpengaruh signifikan terhadap Kinerja karyawan melalui Budaya Organisasi; dan Disiplin Kerja berpengaruh signifikan terhadap Kinerja Karyawan melalui Budaya Organisasi, pada PT. Multi Sarana Agro Mandiri. Kata Kunci: Kepemimpinan, Disiplin kerja, Budaya Organisasi, dan Kinerja Karyawan.
PENGARUH IKLIM ORGANISASI, BUDAYA KERJA DAN KEMAMPUAN KERJA TERHADAP KINERJA PEGAWAI DINAS PERPUSTAKAAN DAN KEARSIPAN KABUPATEN BALANGAN PROVINSI KALIMANTAN SELATAN Hasbie Assidqi
KINDAI Vol 19 No 2 (2023): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v19i2.1152

Abstract

Abstrak
ANALISIS PENGARUH KEPEMIMPINAN, SUPERVISI AKADEMIK DAN MOTIVASI KERJA TERHADAP KINERJA GURU MTSN DI KECAMATAN BATANG ALAI SELATAN HULU SUNGAI TENGAH KALIMANTAN SELATAN Sahibul Fajeri
KINDAI Vol 19 No 2 (2023): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v19i2.1154

Abstract

This study aims to analyze the Influence of Leadership, Academic Supervision and Work Motivation on MTsN Teacher Performance in Batang Alai Selatan Hulu Sungai Tengah District. This research uses quantitative methods with a correlational type of research. The study population was 62 people and the sampling technique was saturated, which was the entire population of 62 people. Data collection techniques using questionnaires. The independent variables consist of Leadership, Academic Supervision and Work Motivation and the dependent variable of Teacher Performance. The data analysis technique uses multiple regression analysis, with hypothesis tests: F-test for simultaneous and t-test for partial and β test for dominant influence. The results found that the variables of leadership, academic supervision and work motivation had a significant effect on teacher performance, both simultaneously and partially. Of the three variables above, the variable that has a dominant influence on teacher performance is the leadership variable. Keywords: Leadership, Academic Supervision, Work Motivation and Teacher Performance
PENGARUH SIMPEG, KEPEMIMPINAN DAN PENGAWASAN TERHADAP KINERJA PEGAWAI PADA KANTOR WILAYAH KEMENTERIAN HUKUM DAN HAM KALIMANTAN SELATAN Mazidah -
KINDAI Vol 19 No 2 (2023): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v19i2.1157

Abstract

ABSTRACTThe purpose of this study was to prove and analyze the significant influence simultaneously, partially and dominantly between personnel management information systems, leadership and supervision on employee performance at the Regional Office of the Ministry of Law and Human Rights in South Kalimantan. The research design includes quantitative research using survey methods. This research was designed as a correlational study or to find out whether there is an influence on each independent variable on the dependent variable both together and separately. The population in this study were all civil servant employees at the Regional Office of the Ministry of Law and Human Rights in the Province of South Kalimantan, totaling 137 people, then the sample was determined with a leeway level of 5% using the Slovin formula so that there were 103 employees as respondents. Data collection techniques using a questionnaire that has met the requirements of the validity and reliability tests, using regression analysis. The results of the study show that: 1). There is a simultaneous influence of the personnel management information system (simpeg), leadership, and supervision of employee performance at the Regional Office of the Ministry of Law and Human Rights in South Kalimantan. 2). Personnel management information systems have a partial effect on employee performance, supervision also has a significant partial effect on performance, while leadership has no effect on performance, this shows that good or bad leadership does not always cause changes in employee performance 3). The monitoring variable has the most dominant influence significantly on employee performance at the Regional Office of the Ministry of Law and Human Rights in South Kalimantan.Keywords: Personnel Management Information System, Leadership,and Supervision on Employee Performance

Page 20 of 28 | Total Record : 275

 18   19   20   21   22 

Filter by Year

2017 2025


Reset
Filter By Issues
All Issue Vol 21 No 2 (2025): KINDAI Vol 21 No 1 (2025): KINDAI Vol 20 No 3 (2024): KINDAI Vol 20 No 2 (2024): KINDAI Vol 20 No 1 (2024): KINDAI Vol 19 No 3 (2023): KINDAI Vol 19 No 2 (2023): KINDAI Vol 19 No 1 (2023): KINDAI Vol 18 No 3 (2022): KINDAI Vol 18 No 2 (2022): KINDAI Vol 18 No 1 (2022): KINDAI Vol 17 No 3 (2021): KINDAI Vol 17 No 2 (2021): KINDAI Vol 17 No 1 (2021): KINDAI Vol 16 No 3 (2020): KINDAI Vol 16 No 2 (2020): KINDAI Vol 16 No 1 (2020): KINDAI Vol 15 No 1 (2019): KINDAI Vol 14 No 3 (2018): KINDAI Vol 14 No 2 (2018): KINDAI Vol 14 No 1 (2018): KINDAI Vol 13 No 4 (2017): KINDAI Vol 13 No 3 (2017): KINDAI Vol 13 No 2 (2017): KINDAI Vol 13 No 1 (2017): KINDAI More Issue