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All Journal Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis
Soedjatmiko -
STIE Nasional Banjarmasin
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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PENGARUH PEMAHAMAN KODE ETIK PROFESI AKUNTAN TERHADAP PERILAKU ETIS PADA MAHASISWA STIE NASIONAL BANJARMASIN Soedjatmiko -; Hilmi Abdullah; Nor Asiah
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 10 No 2 (2017): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.10 No.2 September 2017
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract,The purpose of this study is to provide empirical evidence of the influence of understanding the ethical code of the accountant profession against ethical behavior in accounting students STIENAS Banjarmasin.Population and sample in this study are students majoring in accounting given some questions about understanding the ethical code of accountant profession and ethical behavior. The method used in this research is quantitative descriptive to describe the understanding of ethics code of accountant profession to the ethical behavior of STIE students of Banjarmasin.The results of this study indicate that understanding the ethical code of the accountant profession affect the ethical behavior of the students of National STIE Banjarmasin.
PENGARUH SANKSI PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (PBB) DI KOTA BANJARMASIN Soedjatmiko -; Sri Mulyani
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 11 No 2 (2018): Dinamika Ekonomi Jurnal Ekonomi dan Bisnis vol. 11 No.2 September 2018
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract, This research aims to examine the effect of tax sanctions and awareness of taxpayers on taxpayer compliance in paying land and building tax (PBB) in the city of Banjarmasin. The research population consisted of Land and Building Tax Obligations (PBB) in Banjarmasin City in 2017 data obtained from the Banjarmasin City Revenue Service (Dispenda) stated that it was obtained for 1 (one) year as many as 190,014 people. The research sample used in this study is Random Sampling. Sampling for this study uses the Slovin formula totaling 100 people. The results of this study indicate that partially the tax sanction variable affects taxpayer compliance, while the taxpayer's awareness variable does not affect taxpayer compliance. Simultaneously shows that the variables of tax sanctions and awareness of taxpayers affect taxpayer compliance. The R square determinant test results show the effect of tax sanctions and taxpayer awareness on taxpayer compliance by 76% which has a large influence while the remaining 24% is influenced by other variables not included in this study. The conclusions of this study are that only independent tax sanction variables have a significant effect on the dependent variable of taxpayer compliance. While simultaneously independent variables of tax sanctions and awareness of taxpayers affect the dependent variable taxpayer compliance is due to tax sanctions and awareness of taxpayers is important information used in increasing taxpayers in paying land and building tax (PBB).
PENGARUH CURRENT RATIO, RETURN ON ASSET DAN INFLASI TERHADAP HARGA SAHAM Khairiyahtul Anwar; Soedjatmiko -
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 13 No 1 (2020): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.13 No.1 Maret 2020
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract, The purpose of this research is to determine whether the current ratio, return on assets and inflation affect stock prices in cosmetics and household appliances companies listed on the Indonesia Stock Exchange in 2011-2018. The population of this research is the Cosmetics and Household Goods company listed on the Indonesia Stock Exchange. Determination of sample size with non probability sampling technique with purposive sampling type. then the sample in this study were 4 companies The results of current ratio and inflation research have no effect on stock prices, while return on assets partially affect stock prices.
Co-Authors Hilmi Abdullah Khairiyahtul Anwar Nor Asiah Sri Mulyani