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All Journal Infestasi Jurnal Bisnis dan Pembangunan Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Atma Jaya Accounting Reseach (AJAR) Administraus Jurnal Ilmu Administrasi dan Manajemen JWM (JURNAL WAWASAN MANAJEMEN) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN
Kadir
Universitas Lambung Mangkurat
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Determinan Kepatuhan Wajib Pajak Orang Pribadi dalam Pemenuhan Kewajiban Perpajakannya di Lembaga Pendidikan Yayasan Swasta Katolik Masihaena Fau; Sarwani -; Kadir -
InFestasi Vol 14, No 2 (2018): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v14i2.4855

Abstract

This study aimed to give empirical evidences about the effect of knowledge of taxes,  taxes sanction, taxes service quality, and administration system/taxes policy to the taxpayer complience . The population in this study was 508 employees who are taxpayers in three catholic Private Education Foundations in Banjarmasin, Sibolga and Nias. The Foundations were Anawim, Santa Maria Bunda Berbelas Kasih and Santa Maria Gracia, The data were collected from the output of questionnaires which were given to the respondents. The sampling technique used purposive sampling with 251 samples.The results showed that there was a positive effect of knowledge of taxation, taxation sanctions and tax service quality on taxpayer compliance because of having knowledge but because they did not have the background in taxation knowledge and also strict taxation sanctions and good service quality affected taxpayer compliance in fulfilling their obligations while the administration system / tax policy does not affect the responsibility of the taxpayer because it directly does not feel the benefits directly and also feels it has been obedient because it has been cut directly by the treasurer so that it ignores the annual SPT report which is a WP obligation.
PERBANDINGAN KINERJA PEMERINTAH DAERAH DI INDONESIA Netty Nurhayati; Fahmi Rizani; Kadir -
InFestasi Vol 15, No 1 (2019): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v15i1.5484

Abstract

This study aims to compare the performance of  district / city governments  in Indonesia that obtain WTP and Non-WTP opinion from BPK RI for 2014-2016 period. The financial performance variables are measured by financial ratios (decentralization degree ratio, independence ratio, effectiveness ratio , growth ratio) and performance of local government administration are measured by performance evaluation score of local government administration (EKPPD score). Sampling method using purposive sampling with judgment sampling technique. The sample in this study 216 districts / cities, consisting of 108 districts / cities that obtain WTP opinion and 108 districts / cities that obtain Non-WTP opinion. Hypothesis testing using nonparametric test ‘Mann-Whitney U Test’. The results of this study, state that the financial performance of local government and performance of local government administration on district / city governments in Indonesia that obtain WTP opinion is significantly different and better than district / city governments in Indonesia that obtained Non-WTP opinion. This difference shows that district / city  government that obtain WTP opinion has proven to be better in terms of financial management and local government administration compared to those who obtain Non WTP opinions.
Kajian Distribusi Pemasaran dan Harga Pokok Produksi Karet Rakyat di Kalimantan Selatan M. Nordiansyah; Kadir Kadir; Doni Stiadi
JURNAL BISNIS DAN PEMBANGUNAN Vol 7, No 2 (2018): JULI 2018
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (779.076 KB) | DOI: 10.20527/jbp.v7i2.5718

Abstract

This research was conducted to study on marketing distribution and analyze cost of rubber production in South Kalimantan Province. The research focused to farmers in Balangan Regency.Research showed that the marketing distribution of rubber from farmers to factories went through several stages. The rubber is sold by farmers to small collectors, small collectors sell to large collectors, large collectors sell rubber to the factory. Farmers have not calculated the cost of production of rubber. The selling price does not consider the cost, it based on the market price. Farmers still sell the rubber to the collectors, when the price decrease. Cost calculation analysis is needed to find out how the actual costs incurred by farmers in an effort to produce rubber. So it is known how much is actually a decent price for farmers to sell rubber. During 2017, the selling price of rubber decreased, below the cost of production at the farmer. Keywords: Cost of product, Rubber, Production
Efektivitas Pemungutan dan Strategi Pengembangan Pajak Hotel dan Restoran di Kabupaten Kotabaru Kadir Kadir; Doni Stiadi
JURNAL BISNIS DAN PEMBANGUNAN Vol 6, No 1 (2017): Januari 2017
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jbp.v6i1.2769

Abstract

The purpose of this study to synchronize between the potential to planning. The purpose in particular is to calculate and analyze the potential of the hotel and restaurant tax, calculate and analyze the effectiveness of tax collection of hotels and restaurants, and deliver development strategy hotel and restaurant tax in Kotabaru district.This study was designed to approach descriptive analysis to describe and analyze the potential tax revenues of hotels and restaurants in the district of Kotabaru. Survey conducted on 24 hotels and 165 restorant. Data were analyzed using models of computation approach and the potential effectiveness of hotel and restaurant taxes.The results showed that the hotel tax potential per year higher than the average budget hotel tax years 2010 to 2015, or by only 36.46% of the existing potential. Similarly, when compared to the budget 2015, only 47.42% of the existing potential. Potential restaurant tax per year is higher than the average budget restaurant tax from 2010 to 2015, or only 26.49% of the existing potential. Keywords: collection, effectiveness, hotel, restaurant, strategy, tax
STUDI PEMETAAN INDUSTRI KREATIF DI LINGKUNGAN LAHAN BASAH PROPINSI KALIMANTAN SELATAN Sarwani; Kadir
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 5 No. 1 (2017)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (697.055 KB) | DOI: 10.20527/jwm.v5i1.111

Abstract

The purpose of this study is to map the creative industries in the wetlands in the province of South Kalimantan. Specifically, the purpose of this study was to determine the potential, the bottleneck problem and strategize the development of creative industries Data analysis method used in this research is descriptive quantitative and qualitative analysis. The analysis technique used ie scoring, cross tab analysis, and SWOT analysis to determine the position of the strengths, weaknesses, opportunities and constraints. Mapping results indicate that there is excellent potential or core competencies in the area of creative industries in South Kalimantan, namely handicrafts, architecture, art and antiques market. Some of the key issues in the development of creative industries in South Kalimantan province, the capital, production, and business management, and marketing. The concept and strategic approach to the development of creative industries in South Kalimantan province namely the need to 1) the strengthening of the capital, 2) an increase in machinery and equipment production in some industries, 3) human resource development through training, business management, internships, promotion and marketing information products, 4) increase the competitiveness of the industry through education and training activities of design, trademarks and registration of industrial patents, 5) establish partnerships and collaboration with academia, bureaucracy and government, and 6) carried out a study on some of the excellent products of creative industries gradually.
PENGARUH KOMITMEN ORGANISASI, INTEGRITAS, RESPONSIBILITAS DAN KAPASITAS SUMBER DAYA MANUSIA TERHADAP KETEPATWAKTUAN LAPORAN KEUANGAN KOPERASI DI KABUPATEN BARITO TIMUR Eko Hadi Purwanto; Kadir Kadir; Kasyful Anwar
Administraus Vol. 6 No. 3 (2022): Administraus: Jurnal Ilmu Administrasi dan Manajemen
Publisher : STIA Bina Banua Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56662/administraus.v6i3.158

Abstract

Abstract : This research is based on the existing phenomenon, where cooperatives still do not compile financial reports on time. There are even cooperatives that do not compile financial reports. On average, in the last five years, active cooperatives who did not prepare their financial statements on time were 60%. In addition, this research is based on the inconsistency of the results of previous studies that are used as references by researchers. This study examines and analyzes the effect of organizational commitment, integrity, responsibility, and human resource capacity on the timeliness of cooperative financial reports in the Barito Timur Regency. This research is a causal associative quantitative research. The data used are primary. Respondents in this study were cooperative management. The number of respondents who became the sample was 150 respondents. The sampling technique used is purposive sampling. The data that can be processed are 126 of the 150 respondents who became the sample. The data analysis method uses multiple linear regression using the SPSS application. The results of this study indicate that organizational commitment, responsibility, and human resource capacity have a positive and significant effect on the timeliness of financial statements. Still, integrity has a negative and insignificant effect on the timeliness of financial statements. Organizational commitment has the most significant influence among the independent variables used. Keywords: Organizational commitment, integrity, responsibility, human resource capacity, and timeliness of financial reports Abstrak : Penelitian ini dilatarbelakangi oleh fenomena yang ada, dimana koperasi masih belum menyusun laporan keuangan tepat waktu. Bahkan ada koperasi yang tidak menyusun laporan keuangan. Rata-rata, dalam lima tahun terakhir, koperasi aktif yang tidak menyusun laporan keuangan tepat waktu adalah 60%. Selain itu, penelitian ini didasarkan pada ketidakkonsistenan hasil penelitian sebelumnya yang dijadikan acuan oleh peneliti. Penelitian ini mengkaji dan menganalisis pengaruh komitmen organisasi, integritas, tanggung jawab, dan kapasitas sumber daya manusia terhadap ketepatan waktu laporan keuangan koperasi di Kabupaten Barito Timur. Penelitian ini merupakan penelitian kuantitatif kausal asosiatif. Data yang digunakan adalah data primer. Responden dalam penelitian ini adalah pengurus koperasi. Jumlah responden yang menjadi sampel adalah 150 responden. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Data yang dapat diolah adalah 126 dari 150 responden yang menjadi sampel. Metode analisis data menggunakan regresi linier berganda dengan menggunakan aplikasi SPSS. Hasil penelitian ini menunjukkan bahwa komitmen organisasi, tanggung jawab, dan kapasitas sumber daya manusia berpengaruh positif dan signifikan terhadap ketepatan waktu laporan keuangan. Namun, integritas memiliki efek negatif dan tidak signifikan terhadap ketepatan waktu laporan keuangan. Komitmen organisasi memiliki pengaruh yang paling signifikan diantara variabel independen yang digunakan. Kata Kunci: Komitmen organisasi, integritas, tanggung jawab, kapasitas sumber daya manusia, dan ketepatan waktu laporan keuangan
Faktor-Faktor yang Memengaruhi Jalur Karir di Bidang Akuntansi Ummi Hanie; Kadir Kadir; Wahyudin Nor
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 8 No 1 (2021)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2021.008.01.07

Abstract

ABSTRACTThis research was aimed at analyzing and examining what factors influenced students in Indonesia in choosing their career field in accounting including intrinsic motivation, extrinsic motivation, influence of third parties, and career exposure. This research was conducted towards S2 students of Accounting at State Universities (PTN) in Indonesia. The study used convenience sampling technique based on which the S2 students of Accounting chosen were from 28 State Universities (PTN) in Indonesia. The data were collected through an online questionnaire; then the data were analyzed thorough SPSS program with the analysis test of multiple linear regression. The results showed that the intrinsic motivation and career exposure influenced career fields in accounting, while the extrinsic and influence of third parties did not influence career fields in accounting ABSTRAKPenelitian ini bertujuan untuk menguji dan menganalisis faktor-faktor apa saja yang memengaruhi mahasiswa di Indonesia untuk memilih jalur karir di bidang akuntansi meliputi faktor motivasi intrinsik, motivasi ekstrinsik, pengaruh pihak ketiga, dan eksposur karir. Penelitian ini dilakukan kepada mahasiswa S2 Akuntansi di Perguruan Tinggi Negeri (PTN) di Indonesia. Penelitian menggunakan convenience sampling, sampel dalam penelitian ini adalah mahasiswa S2 Akuntansi di 28 Perguruan Tinggi Negeri (PTN) di Indonesia. Metode pengumpulan data menggunakan kuesioner online yang kemudian data dianalisis dengan SPSS dengan uji analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa motivasi intrinsik dan eksposur karir berpengaruh terhadap jalur karir di bidang akuntansi, sedangkan motivasi ekstrinsik dan pengaruh pihak ketiga tidak berpengaruh terhadap jalur karir di bidang akuntansi.
FACTORS AFFECTING THE EFFICIENCY OF FINANCIAL PERFORMANCE BASED ON BPK AUDIT RESULTS Syarifahku Sayang; Kadir Kadir; Novita W. Respati
AJAR Vol 6 No 01 (2023): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v6i01.397

Abstract

The purpose of this research is to analyze and obtain empirical evidence regarding the factors that influence the Efficiency of Financial Performance based on the results of BPK audits. BPK Audit Results consist of Audit Opinion, Audit Findings, Follow-Up of Audit Results, and Timely Submission of Regional Government Financial Reports. The data used in this study is secondary data obtained from the inspection report. The population in this study were all provinces in Indonesia during the 2016-2018 research period. Based on existing criteria, the number of samples used is 23 provinces. The data were tested using multiple linear regression. The results of the study show that only follow-up audit results have a positive effect on the efficiency of financial performance. This indicates that the government which can follow up on findings in the previous period will have efficient financial performance in the future. Meanwhile, audit opinion, audit findings and timely submission of LKPD do not influence the efficiency of financial performance.
Deteksi Kecurangan Laporan Keuangan Melalui Fraud Diamond Studi Pada Badan Usaha Milik Negara Periode Tahun 2015-2018 Nadya Septerini; Fahmi Rizani; Kadir Kadir
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 2, No 1 (2023): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jbi.v2i1.1713

Abstract

Penelitian ini dilatarbelakangi oleh meningkatnya kasus kecurangan laporan keuangan berdasarkan hasil survey Association Of Certified Fraud Examiners Indonesia pada tahun 2012-2016. Penelitian ini bertujuan untuk menguji pengaruh diamond fraud terhadap kecurangan laporan keuangan pada Badan Usaha Milik Negara yang terdaftar di Bursa Efek Indonesia. Variabel tekanan terdiri atas stabilitas keuangan, tekanan eksternal, kebutuhan keuangan individu, dan target keuangan. Variabel peluang terdiri dari sifat industri, ketidakefektifan monitoring, dan transaksi pihak istimewa. Variabel rasionalisasi terdiri  total akrual dan pergantian kantor akuntan publik. Variabel kemampuan terdiri dari pergantian direksi. Sampel dalam penelitian ini ditentukan menggunakan metode purposive sampling. Analisis regresi logistik digunakan untuk menguji penelitian ini. Hasil penelitian ini menunjukkan bahwa stabilitas keuangan, tekanan eksternal, kebutuhan keuangan individu, target keuangan, sifat industri, ketidakefektivan monitoring, transaksi pihak istimewa, total akrual, pergantian kantor akuntan publik tidak berpengaruh terhadap kecurangan laporan keuangan. Pergantian dewan direksi  berpengaruh terhadap kecurangan laporan keuangan.
KONTRIBUSI PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN BARITO TIMUR Nika Nurpersi; Lili Safrida; Kadir
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 3 No. 1 (2022)
Publisher : Universitas Lambung Mangkurat

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

Abstract

Restaurant tax is one of the sources of revenue that contributes to the increase in PAD. The purpose of this study is to determine the contribution of restaurant taxes to local revenue, especially in East Barito Regency. The data source is secondary data through the Regional Revenue Agency of East Barito Regency. Data collection techniques with documentation and analysis techniques, namely the analysis using quantitative analysis tools. From the results of the research, the realization of restaurant taxes in East Barito Regency in 2019-2021 is classified as fluctuating. With respect to local taxes, restaurant tax contributions fluctuated from 2019-2021 while local revenue from 2019-2021 continued to decline due to the high realization of local revenue.
Co-Authors Doni Stiadi Eko Hadi Purwanto Fahmi Rizani Kasyful Anwar Lili Safrida Liza Silva Dara Masihaena Fau Muhammad Nordiansyah Nadya Septerini Netty Nurhayati Nika Nurpersi Novita W. Respati Olifia Mita Injelina Rusma Nailiah Sarwani Sarwani - Sustinah Limarjani Syarifahku Sayang Ummi Hanie Wahyudin Nor