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All Journal Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Media Ilmiah Teknik Sipil Oikonomika: Jurnal Kajian Ekonomi dan Keuangan Syariah Jurnal Ekonomi Pembangunan dan Pariwisata
Nova Abriano
Universitas Nahdlatul Ulama Kalimantan Selatan
Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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PENGARUH METODE PEMBELAJARAN BLENDED LEARNING TERHADAP HASIL CAPAIAN PEMBELAJARAN MAHASISWA PROGRAM STUDI AKUNTANSI DAN MANAJEMEN PADA PERGURUAN TINGGI SWASTA DI BANJARMASIN Ferra Maryana; Nova Abriano
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

Abstract,This study aimed to give empirical evidences about the effect ofblended learning methods to learning outcomes of accounting andmanagement students in Banjarmasin and the difference learning outcomesof both student. The variables in this study were blended learning methodsand learning outcomes.The population in this study was the accounting and managementstudents in Banjarmasin. The data collected from the output of learningoutcomes of the respondents from true experiment. The samples techniqueused convenient sampling with 4 classes of accounting and management inSTIE Nasional Banjarmasin.The study gived empirical evidences that there were effect of blendedlearning methods to learning outcomes of accounting and managementstudents in Banjarmasin and the were not difference learning outcomes ofboth students.
PENGARUH KOORDINASI ANTAR FUNGSIONAL YANG MELIPUTI TANGGUNG JAWAB, KOMPETENSI DAN KERJASAMA TIM TERHADAP KINERJA PEMASARAN UKM DI KOTA BANJARMASIN DAN BANJARBARU Nova Abriano; Ni Nyoman Suarniki
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 9 No 1 (2016): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.9 No.1 Maret 2016
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract, The purpose of this research was to determine the variables of responsibility, competence and teamwork have significant influence simultaneously to the marketing performance of SMEs in the city of Banjarmasin and Banjarbaru well as to determine which of the variables of responsibility, competence and teamwork to have a dominant influence in partial the marketing performance of SMEs in Banjarmasin and Banjarbaru. Results of calculations obtained F count is equal to 42.356 this means is greater than the value of F table at 1,979 on the degree of error of 5%, it can be concluded that the variables of responsibility, competence and teamwork have significant influence simultaneously to variable marketing performance of SMEs in the city of Banjarmasin and Banjarbaru. The amount of the contribution of independent variables (X) on the dependent variable (Y), as shown by the coefficient of determination (R2) that R2 is equal to 0.762 or 76.2% against the magnitude of the marketing performance of SMEs in the city of Banjarmasin and Banjarbaru, while the rest influenced by variables another variable is not included in this study is 23.8%. Variables that have the most dominant influence on the marketing performance of SMEs in the city of Banjarmasin and Banjarbaru is variable responsibility because it has the largest t is equal to 8.201.
PENGARUH DISTRIBUTOR, SUPLIER DAN STAFF INTERNAL TERHADAP KINERJA PEMASARAN UKM DI KOTA BANJARMASIN DAN BANJARBARU Ni Nyoman Suarniki; Nova Abriano
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 8 No 2 (2015): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.8 No.2 September 2015
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract

Abstract, The purpose of this research was to determine the variable distributor, supplier and internal staff have significant effect simultaneously on the marketing performance of SMEs in the city of Banjarmasin and Banjarbaru as well as to determine which of the variables distributors, suppliers and internal staff who have a dominant influence partially on the performance of marketing SMEs in Banjarmasin and Banjarbaru. The research population was all SMEs (small and micro enterprises) in the city of Banjarmasin and Banjarbaru. The collected data will be analyzed qualitatively and quantitatively. For quantitative analysis used Regression. Calculations, the F Count equal to 34.352, while the F-table with α = 5%, with DF1 (number of variable-1)= 4 and DF2 (nk-1) or (110-3-1) = 106 (n is the amount of data and k is the number of independent variables), the obtained value of F-table = 2,401. Can be obtained F count larger than F table (34.352 > 2.401), thus it can be concluded that the variable Distributors, Suppliers and Internal Staff have significant effect simultaneously on the performance of SMEs. Partial test results, then the variable Leads (X2) has the most dominant influence partially on the performance of SMEs. This is evidenced by looking at the biggest variable t Leads (X2) that is equal to 5.567. Then the research hypothesis which says that the variable Supplier has the most dominant influence partially on the performance of SMEs is not proven true.
ANALISIS PENGARUH PERPUTARAN PERSEDIAAN, PERPUTARAN PIUTANG DAN PERPUTARAN ASET TETAP TERHADAP RASIO LANCAR Pada PT.Unilever Indonesia Tbk. Tahun 2013 – 2020 NOVA ABRIANO; SETIAFITRIE YUNIARTI; SITI MUKARRAMAH
OIKONOMIKA : Jurnal Kajian Ekonomi dan Keuangan Syariah Vol. 2 No. 1 (2021): OIKONOMIKA : Jurnal Kajian Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, IAIN Fattahul Muluk Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (590.852 KB) | DOI: 10.53491/oikonomika.v2i1.59

Abstract

This study analyzes the effect of inventory turnover, receivables turnover, and fixed asset turnover on the current ratio at PT Unilever Indonesia at PT Unilever, Tbk in 2013-2020. This study uses quantitative research methods using data from the 2013-2020 quarterly financial statements. The results showed that the Inventory Turnover variable had a partially insignificant effect on the Current Ratio, the Accounts Receivable Turnover Variable had a partially significant effect on the Current Ratio, the Fixed Asset Turnover Variable had a partially insignificant effect on the Current Ratio. While the Inventory Turnover Variable, Variable Accounts Receivable Turnover, and Fixed Assets Turnover Variable together have no effect on the Current Ratio. This result is different from research by Nurjannah (2015) which shows that there is a significant positive effect between accounts receivable turnover, inventory turnover and cash turnover on the liquidity ratio partially or simultaneously. Keyword : Inventory Turnover, Receivables Turnover, Fixed Asset Turnover, Current Ratio
Analisis Tarif Ideal Angkutan Barang Lintas Banjarmasin – Amuntai: Ideal Rate Analysis Of Crossing Goods Transport Banjarmasin – Amuntai Hudan Rahmani; Aminullah Aminullah; Noor Jasmani; Nova Abriano; Hendra Cahyadi
Media Ilmiah Teknik Sipil Vol. 10 No. 2 (2022): Media Ilmiah Teknik Sipil
Publisher : ​Institute for Researches and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/mits.v10i2.3680

Abstract

Tariff is the level of price or fee paid by users of goods transport services per unit trip, weight or per unit volume per kilometer. Because the tariff is intended to encourage the creation of optimum use of transportation infrastructure and facilities by considering the traffic concerned. In calculating the cost (transportation rate) of goods using an approach to vehicle production costs, it means that the ideal freight rate is determined based on vehicle operating costs plus a number of percentages of management and profits that are allowed. This case study reviews the special freight rates for the Banjarmasin – Amuntai route along 200 km. by land transportation. Where in this case, due to low tariffs, the tendency of owners of transportation services to increase the number of transport loads, one of the impacts on road network infrastructure is not achieving the planned age of the road construction. The calculation of transportation rates refers to the technical guidelines for determining tariffs for goods and passengers from the Director General of Land Transportation of the Ministry of Transportation with three basic components, namely ownership costs, fixed costs and vehicle operating costs. From the combination of the three components, the basic tariff value for goods transportation from Banjarmasin - Amuntai per kilogram is Rp.681.39 so that the expedition company can determine the ideal tariff according to the level of service to service users
Studi Evaluasi Ekonomi Teknik Pembangunan Pasar Temanggung Jayakarti Tamiyang Layang: Economic Evaluation Study Of Development Techniques For The Temanggung Jayakarti Tamiyang Layang Maket Hudan Rahmani; Nova Abriano; Silfiana Ila Masruroh; Noor Jasmani
Media Ilmiah Teknik Sipil Vol. 11 No. 1 (2023): Media Ilmiah Teknik Sipil
Publisher : ​Institute for Researches and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/mits.v11i1.4785

Abstract

The fire disaster that befell most of the Jayakarti Temanggung Market on June 26, 2005, resulted in reduced service facilities. Before a fire occurs, indeed the Temanggung Jayakarti Market needs to be renovated because the building is quite old. The development of the city of Tamiang Layang is currently quite rapid accompanied by the demands of the dynamics of the behavior of consumers as consumers which also increased so that the Temanggung Jayakarti Market is now considered less attractive. This situation raises an idea to make efforts to organize and rebuild the Jayakarti Temanggung Market. Redevelopment and revitalization of the Temanggung Jayakarti Market is basically very good, and this will support the economic sector in the city of Tamiang Layang so that it will increase local revenue (PAD). Besides that, it can also attract attraction for outside regional investors to enter Tamiang Layang City. The purpose of writing is to find out whether the redevelopment and revitalization carried out by the Temanggung Jayak Market in technical economy.
PENGARUH CURRENT RATIO DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON EQUITY PADA PT. INDUSTRI JAMU DAN FARMASI SIDO MUNCUL TBK TAHUN 2014-2020 Nova Abriano; Setiafitrie Yuniarti; Meliana Sari
JEPP : Jurnal Ekonomi Pembangunan Dan Pariwisata Vol. 2 No. 1 (2022): JEPP : Jurnal Ekonomi Pembangunan Dan Pariwisata
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jepp.v2i1.4429

Abstract

Penelitian ini mengkaji Pengaruh Current Ratio (CR) dan Debt to Equity Ratio (DER) terhadap Return on Equity (ROE) pada PT. Industri Jamu dan Farmasi Sido Muncul Tbk Periode 2014-2020. Tujuan penelitian ini adalah untuk mengetahui apakah Current Ratio (CR) dan Debt to Equity Ratio (DER) dapat mempengaruhi Return on Equity (ROE) baik secara simultan maupun parsial pada perusahaan Pt Industri Jamu Dan Farmasi Sido Muncul Tbk Periode 2014- 2020. Jenis penelitian ini adalah kuantitatif dengan regresi linier berganda, uji simultan (uji F), uji parsial (uji t) dan uji asumsi klasik yang terdiri. Hasil penelitian menunjukkan bahwa secara simultan Current Ratio dan Debt to Equity Ratio tidak berpengaruh signifikan terhadap Return on Equity sedangkan secara parsial Current Ratio berpengaruh negatif signifikan terhadap Return on Equity, Debt to Equity Ratio dan total assets secara parsial berpengaruh negatif signifikan. berpengaruh pada Return on Equity
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KABUPATEN BALANGAN Nova Abriano; Rizky Aldi Setianda; Nur Yunita
JEPP : Jurnal Ekonomi Pembangunan Dan Pariwisata Vol. 2 No. 1 (2022): JEPP : Jurnal Ekonomi Pembangunan Dan Pariwisata
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jepp.v2i1.4431

Abstract

Penelitian ini menganalisis pengetahuan pajak, kualitas pelayanan, sanksi pajak terhadap kepatuhan wajib pajak membayar pajak kendaraan bermotor di Kabupaten Balangan. Penelitian ini menggunakan metode penelitian kuantitatif dengan menggunakan data primer. Hasil penelitian menunjukan variabel pengetahuan pajak mempunyai pengaruh yang signifikan secara persial terhadap kepatuhan wajib pajak, variabel kualitas pelayanan mempunyai pengaruh yang tidak signifikan secara persial terhadap kepatuhan wajib pajak, variabel sanksi pajak mempunyai pengaruh yang tidak signifikan secara persial terhadap kepatuhan wajib pajak. Sedangkan variabel pengetahuan pajak, kualitas pelayanan, sanksi pajak secara bersama-sama memiliki pengaruh terhadap kepatuhan wajib pajak. Hasil ini berbeda dengan penelitian Lestari, 2016 bahwa terdapat pengaruh positif signifikan antara kesadaran wajib pajak, kualitas pelayanan dan sanksi perpajakan pada kantor SAMSAT
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERNAL DAN KOMPETENSI STAF AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN : (Studi Kasus Pada Puskesmas Se-Kabupaten Tabalong) Siti Nur Aisah; Nova Abriano; Nurfadila Dwi Hidayati
JEPP : Jurnal Ekonomi Pembangunan Dan Pariwisata Vol. 2 No. 2 (2022): JEPP : Jurnal Ekonomi Pembangunan Dan Pariwisata
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jepp.v2i2.7368

Abstract

Penelitian ini bertujuan untuk menguji pengaruh penerapan sistem informasi akuntansi, sistem pengendalian internal dan kompetensi staf akuntansi terhadap kualitas laporan keuangan pada Puskesmas Se-Kabupaten Tabalong. Jenis penelitian ini adalah asosiatif dalam bentuk hubungan kausal. Sampel dalam penelitian ini sebanyak 54 responden. Analisis data yang digunakan adalah analisis regresi liner berganda. Dari hasil penelitian ini menunjukkan bahwa variabel sistem informasi akuntansi memiliki pengaruh tetapi tidak signifikan terhadap kualitas laporan keuangan. Didapatkan dengan nilai sig 0,758 > 0,05 dan t hitung 0,310 < t tabel 2,009. Hasil penelitian variabel sistem pengendalian internal juga memiliki pengaruh tetapi tidak  signifikan terhadap kualitas laporan keuangan dengan nilai sig 0,109 > 0,05 dan t hitung 1,633 < t tabel 2,009. Sedangkan variabel kompetensi staf akuntansi memiliki pengaruh yang signifikan terhadap kualitas laporan keuangan dengan nilai sig 0,04 < 0,05 dan t hitung 3,043 > t tabel 2,009.
ANALISIS EFEKTIFITAS DAN EFISIENSI REALISASI LAPORAN KEUANGAN PADA KANTOR KEMENTERIAN AGAMA KABUPATEN HULU SUNGAI TENGAH TAHUN 2019-2021 Nova Abriano; Muhammad Yusuf; Aulia Rahmah
JEPP : Jurnal Ekonomi Pembangunan Dan Pariwisata Vol. 3 No. 2 (2023): JEPP : Jurnal Ekonomi Pembangunan Dan Pariwisata
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jepp.v3i2.9900

Abstract

Penelitian ini bertujuan untuk mengetahui efektivitas dan efisiensi laporan keuangan Kantor Kementerian Agama Kab. Hulu Sungai Tengah tahun 2019 - 2021. Metode penelitian yang digunakan deskriptif kuantitatif dengan cara mengukur tingkat rasio keuangan, yaitu rasio efektifitas dan rasio efisiensi. Data yang diperoleh berasal dari Realisasi Laporan Keuangan Kantor Kementerian Agama Kab. Hulu Sungai Tengah. Dokumen laporan dari tahun 2019 - 2021. Hasil penelitian menunjukkan bahwa rasio efektivitas tingkat pendapatan negara bukan pajak tingkat rasio nya 100% yang mana dikategorikan sangat efektif dan tingkat rasio efisiensinya dibawah 60% dengan rata-rata 0,97% yang dimana ini menunjukkan bahwa kinerja keuangan sangat efisien.
Co-Authors Aminullah Aminullah Aulia Rahmah Ferra Maryana Hendra Cahyadi Hudan Rahmani Meliana Sari Muhammad Yusuf Ni Nyoman Suarniki Ni Nyoman Suarniki Noor Jasmani Nur Yunita Nurfadila Dwi Hidayati Rizky Aldi Setianda Setiafitrie Yuniarti SETIAFITRIE YUNIARTI Silfiana Ila Masruroh SITI MUKARRAMAH Siti Nur Aisah