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All Journal Resona : Jurnal Ilmiah Pengabdian Masyarakat Jurnal Bisnis dan Pembangunan YUME : Journal of Management Jurnal Akuntansi dan Bisnis Jurnal Ekonomi Jurnal Pengabdian Ilung (Inovasi Lahan Basah Unggul) JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN
Muhammad Nordiansyah
Fakultas Ekonomi Dan Bisnis Universitas Lambung Mangkurat
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Flypaper Effect pada Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), dan Dana Alokasi Khusus (DAK) terhadap Belanja Daerah pada Pemerintah Kabupaten/Kota di Provinsi Kalimantan Selatan (2009 – 2013) Wia Rizqi Amalia; Wahyudin Nor; M Nordiansyah
Jurnal Akuntansi dan Bisnis Vol 15, No 1 (2015)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1639.5 KB) | DOI: 10.20961/jab.v15i1.171

Abstract

This study was aimed to demonstrate the effect of local revenue (PAD), general allocation fund (DAU), and special allocation fund (DAK) to the local government expenditure, and also demonstrate empirically whether the effect of the DAU and DAK to the local government expenditure are larger than the effect of PAD to the local government expenditure in the district/city of South Kalimantan Province in 2009-2013 period. Data analysis method used in this research is descriptive statistical analysis and multiple linear regression analysis using the SPSS (Statistics Product and Service Solutions) version 17. Before performing data analysis, first tested the classical assumption of normality test, multicollinearity, autocorrelation, and heteroscedasticity test. The results showed that: (1) the PAD does not affect the local government expenditure, (2) the DAU affect the local government expenditure, (3) the DAK affect the local government expenditure, and (4) the coefficient of the DAU and the DAK is greater than the value of the coefficient of PAD, and both significantly influence the local government expenditure. This indicates that there has been a flypaper effect on local government expenditure in the districts / cities at South Kalimantan Province in 2009-2013 periods.
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
Pendampingan Pembuatan Laporan Keuangan pada BUMDesa Mandi Kapau Timur Sustinah Limarjani; Rawintan Endas Binti; Enny Hardi; Nur Astri Sari; Muhammad Yasin; Dwianto Mukhtar Latiif; Wahyudin Nur; Muhammad Nordiansyah; Rahma Yuliani
Jurnal Pengabdian ILUNG (Inovasi Lahan Basah Unggul) Vol 2, No 1 (2022)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/ilung.v2i1.5112

Abstract

Dalam pengelolaan keuangan BUMDes Mandi Kapau Timur masih terdapat kendala dalam pengolahan laporan keuangan karena keterbatasan sumber daya manusia dan sistem informasi yang belum memadai. Kegiatan pengabdian kepada masyarakat ini ditujukan untuk melakukan pendampingan pembuatan laporan keuangan pada BUMDes Mandi Kapau Timur. Metode yang digunakan adalah pendampingan yang diberikan kepada pengelola BUMDes Mandi Kapau Timur untuk mengoperasikan aplikasi untuk membuat laporan keuangan. Melalui kegiatan pendampingan yang dilakukan, pengelola BUMDes Mandi Kapau Timur berhasil mengoperasikan aplikasi dan membuat laporan keuangan secara mandiri.
Peranan Intensitas Modal, Ukuran Perusahaan, Komisaris Independen dan Leverage Pada Agresivitas Pajak Muhammad Nordiansyah; Christin Natalia Meiditasari; Fatimah Fatimah; Saprudin Saprudin; Asrid Juniar
YUME : Journal of Management Vol 5, No 3 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i3.2771

Abstract

AbstrakTujuan penelitian ini adalah untuk menganalisis pengaruh Intensitas Modal, Ukuran Perusahaan, Komisaris Independen dan Leverage terhadap Agresivitas Pajak. Populasi dalam penelitian ini adalah Property dan Real Estate yang terdaftar di BEI tahun 2016 – 2020, sampel perusahaan yang diambil sebanyak 17 perusahaan dengan menggunakan metode purposive sampling. Teknik analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa Intensitas Modal, Ukuran Perusahaan dan Komisaris Independen tidak berpengaruh terhadap Agresivitas Pajak. Sedangkan Leverage berpengaruh terhadap Agresivitas Pajak. Hal ini dapat diartikan bahwa tingkat Leverage dapat mempengaruhi tindakan Agresivitas Pajak yang dilakukan oleh perusahaan Properti dan Real Estate. Tingkat leverage yang merupakan indikator pertimbangan keputusan bagi perusahaan Properti dan Real Estate mampu mempengaruhi agresivitas pajak karena mempengaruhi laba atau pendapatan perusahaan sehingga sesuai dengan teori struktur modal. Kata Kunci: Intensitas Modal, Ukuran Perusahaan, Komisaris Independen, Leverage, Agresivitas Pajak AbstractThe purpose of this study was to analyze the influence of Capital Intensity, Company Size, Independent Commissioner and Leverage on Tax Aggressiveness. The population in this study were Property and Real Estate listed on the IDX in 2016 – 2020, 17 companies were taken as a sample using a purposive sampling method. Data analysis technique using multiple linear regression. The results of the study show that Capital Intensity, Company Size and Independent Commissioners have no effect on Tax Aggressiveness. Meanwhile, Leverage has an effect on Tax Aggressiveness. This can be interpreted that the level of Leverage can influence the Tax Aggressiveness actions taken by Property and Real Estate companies. The level of leverage, which is an indicator of decision considerations for Property and Real Estate companies, is able to influence tax aggressiveness because it affects the company's profit or income so that it is in accordance with the theory of capital structure. Keywords: Capital Intensity, Company Size, Independent Commissioner, Leverage, Tax Aggressiveness  
PENINGKATAN LITERASI AKUNTANSI PEMERINTAHAN BAGI GURU SMK (MGMP AKUNTANSI KOTA BANJARMASIN) Muhammad Hudaya; Wahyudin Nor; Muhammad Nordiansyah; Mellani Yuliastina
RESONA : Jurnal Ilmiah Pengabdian Masyarakat Vol 6, No 2 (2022)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/resona.v6i2.1209

Abstract

Pelaksanan kegiatan ini bertujuan untuk memberikan literasi kepada guru-guru SMK yang menjadi anggota MGMP Akuntansi wilayah Banjarmasin dan sekitarnya tentang akuntansi keuangan lembaga atau yang dikenal dengan akuntansi sektor publik.  Kegiatan pengabdian ini merupakan jawaban atas pemasalahan yang dihadapi oleh guru-guru pengampu mata pelajaran akuntansi keuangan lembaga di wilayah Banjarmasin dan sekitarnya. Kegiatan ini dilakukan dengan metode ceramah, tutorial dan diskusi. Narasumber yang terlibat berasal dari Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat dengan latar belakang keahlian pada bidang akuntansi sektor publik. Materi pokok yang diberikan adalah Regulasi Keuangan Negara, Akuntansi Keuangan Daerah, Overview PP 71 dan Perkembangan Standar Akuntansi Pemerintah (SAP). Evaluasi kegiatan dilakukan dengan memberikan pre-test di awal kegiatan dan post-test pada akhir kegiatan. Program ini berjalan dengan lancar target yang di rancang telah tercapai dengan meningkatnya literasi guru-guru yang awalnya hanya hanya 20 % menjadi 60% yang di ukur dengan evaluasi akhir pelaksanaan kegiatan dengan instrument google form.  Abstract. The purpose of this activity is to provide literacy to vocational school teachers who are members of the Accounting MGMP in Banjarmasin and surrounding areas about accounting for govemental institutions or what is known as public sector accounting. This service activity is an answer to the problems faced by teachers who are responsible for institutional financial accounting subjects in Banjarmasin and surrounding areas. This activity is carried out using lecture, tutorial, and discussion methods. The resource persons involved are from the Faculty of Economics and Business, The University of Lambung Mangkurat with an expert background in the field of public sector accounting. The subject matter provided is State Financial Regulation, Regional Financial Accounting, Overview of PP 71, and Development of Government Accounting Standards (SAP). Evaluation of activities by giving a pre-test at the beginning of the activity and a post-test at the end of the activity. The program is running smoothly, the designed target has been achieved with the literacy of the teachers which was initially only 20% to 60% which was measured at the end of the implementation with the google form evaluation instrument.
IMPROVING FINANCIAL TRANSPARENCY AND ACCOUNTABILITY OF BUMDES THROUGH A SAVINGS AND LOAN INFORMATION SYSTEM Mekar Meilisa Amalia; Fithriah Napu; Kraugusteeliana Kraugusteeliana; Nasruddin Khalil Harahap; Muhammad Nordiansyah
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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

Abstract

Improving the financial transparency and accountability of BUMDES via a savings and loan information system is a crucial step in advancing the village economy. In the face of constraints on financial management, financial transparency and accountability are essential components of BUMDES's financial management. This research seeks to analyze financial management issues at BUMDEs so that a savings and loan information system can be developed to assist in overcoming administrative issues such as lengthy processing times and reporting difficulties. The research findings, based on an analysis of user needs, reveal a number of system features, such as managing user data, borrower data, saving and borrowing data, transaction processes, and the ability to generate financial reports in the form of graphs and reports that can aid BUMDEs in the financial management of village funds. The research aims to increase transparency, community participation, and stakeholder confidence in BUMDEs, as well as contribute to the village's sustainable economic development.
ANALISIS EFEKTIVITAS PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA BANJARMASIN TAHUN 2019-2021 Nur Auliah Rahmini; Muhammad Nordiansyah
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

The purpose of this study is to analyze the effectiveness and find out how big the percentage achieved by KPP Pratama Banjarmasin in tax revenue. The results of the research conducted in 2019-2021 before and after the reorganization occurred at the KPP Pratama Banjarmasin, there was an average value of the effectiveness ratio for Non-Oil and Gas PPh including very effective criteria, PPN and PPnBM including less effective criteria, PBB including very effective criteria, and Taxes Others include ineffective criteria
ANALISIS TUNGGAKAN PAJAK KENDARAAN BERMOTOR PADA UNIT PELAYANAN PAJAK DAERAH SAMSAT BANJARMASIN II Ericha Fadilla; Muhammad Nordiansyah
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 2 No. 1 (2021)
Publisher : Universitas Lambung Mangkurat

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

Abstract

The purpose of this final report research is to determine the receipt of arrears on Motor Vehicle Taxes at the Regional Tax Service Unit Office of SAMSAT Banjarmasin II.The results of this study indicate that the receipt of arrears on Motor Vehicle Taxes at the Regional Tax Service Unit Office of SAMSAT Banjarmasin II has decreased and increased from year to year. The realization of the Motor Vehicle Tax has not been able to reach the target set by the relevant agencies. Arrears on Motor Vehicle Taxes at the Regional Tax Service Unit Office of SAMSAT Banjarmasin II are caused by several reasons from the Taxpayer, namely being busy, forgetting, economic factors, knowledge and old vehicles. Then the efforts made by the Regional Tax Service Unit Office of the Banjarmasin II SAMSAT to reduce the arrears are by opening a Mobile SAMSAT, opening a Drive Thru, making/sending a Warrant to make payments, doing whitening/reasing Motor Vehicle Tax fines, making banners or banners for pay taxes on time, conduct raids twice a month, and conduct counseling at the Regional Tax Service Unit office of SAMSAT Banjarmasin II when the taxpayer pays taxes.
Co-Authors Asrid Juniar Christin Natalia Meiditasari Doni Stiadi Dwianto Mukhtar Latiif Enny Hardi Ericha Fadilla FATIMAH FATIMAH Fithriah Napu Kadir Kraugusteeliana Kraugusteeliana Mekar Meilisa Amalia Mellani Yuliastina Muhammad Hudaya Muhammad Yasin Nasruddin Khalil Harahap Nur Astri Sari Nur Auliah Rahmini Rahma Yuliani Rawintan Endas Binti Saprudin Saprudin Sustinah Limarjani Wahyudin Nor Wahyudin Nur Wia Rizqi Amalia