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All Journal Kinerja: Jurnal Ekonomi dan Manajemen Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis BAKTI BANUA : JURNAL PENGABDIAN KEPADA MASYARAKAT International Journal of Multi Discipline Science (IJ-MDS) International Journal of Trends in Accounting Research Journal of International Conference Proceedings International Journal of Trends in Accounting Research
Gemi Ruwanti
Sekolah Tinggi Ilmu Ekonomi Indonesia Banjarmasin
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH KOMITMEN ORGANISASI DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP HUBUNGAN ANTARA PARTISIPASI ANGGARAN DENGAN SENJANGAN ANGGARAN PADA PERGURUAN TINGGI SWASTA DI BANJARMASIN Wahyu Sapto Rini; Gemi Ruwanti; Tjia Fan Nie
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 9 No 2 (2016): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol. 9 No. 2 September 2016
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract

Abstract, This research aims to examine empirically the independent variables which consists of budget participation, organizational commitment, and environmental affecting the dependent variable of budgetary slack at private colleges in Banjarmasin. Analyses was conducted on 38 respondents to answer the research instruments delivered to lectures who have dual role: the role as lecturer and role as a structural officer at private colleges in Banjarmasin. Hypothesis testing research conducted by multiple linear regression analysis. The results showed that budgetary participation does not affectbudgetary slack, interaction between budgetary participation to goal organizational commitment has positive effect on budgetary slack, and interaction between budgetary participation to environmental does not affect budgetary slack.
PELATIHAN STRATEGI PEMASARAN PELAKU USAHA KECIL KELOMPOK PENGRAJIN SASIRANGAN KABUPATEN HULU SUNGAI SELATAN - KALIMANTAN SELATAN Sri Ernawati; Gemi Ruwanti; Norbaiti Norbaiti; Jumirin Asyikin; Rizky Nastiti; Hardi Sayyidul Anwar; Jamiati Jamiati
Bakti Banua : Jurnal Pengabdian Kepada Masyarakat Vol 3, No 1 (2022): BAKTI BANUA : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.551 KB) | DOI: 10.35130/bbjm.v3i1.307

Abstract

Kegiatan pengabdian ini dilaksanakan untuk mengedukasi dalam bentuk pelatihan kepada usaha kecil Pengrajin Sasirangan yang ada di Desa Limpasu Kecamatan Limpasu Kabaputen Hulu Sungai Tengah, Kalimantan Selatan. Kegiatan ini bertujuan untuk memberikan pengetahuan kepada peserta sehingga memudahkan mereka untuk memahami kebutuhan dan keinginan konsumen. Adapun tujuan umum yang dicapai adalah peningkatan pengetahuan dan pemahaman akan marketing mix yang dapat dikembangkan dan mampu melayani konsumen melalui proses manajemen marketing yang baik. Selama kegiatan pengabdian berlangsung, pelaku usaha kecil pengrajin sasirangan menunjukkan antusiasmi dalam mengembangkan bisnis kerajian tangan yang telah mereka praktekkan. Selain itu, mereka mendapatkan pemahaman akan proses marketing mix dan bagaimana memuaskan konsumen dengan memenuhi kebutuhan dan keinginan mereka.
Comparison of the Dominance of Internal and External Influences on the Return of Shares of Companies Listed in IDX30 Hutama Sanputra Arifin; Tri Ramaraya Koroy; Gemi Ruwanti; Zainal Arifin
International Journal of Multi Discipline Science Vol 4, No 1 (2021): Volume 4 Number 1 February 2021
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/ij-mds.v4i1.2377

Abstract

This study aims to determine the comparison of external and internal influences on stock returns on the Indonesia Stock Exchange. The research method uses quantitative methods from secondary data of financial analysis on 16 companies from 30 companies on the IDX Index that have a high level of liquidity and have a large capitalization selected by the IDX (Indonesia Stock Exchange) with several selection criteria, the selection is carried out by the IDX regularly 2 times every year, namely in February and August. from 2014-2018 and data from Bank Indonesia on economic growth and inflation in the same year. The data analysis technique used multiple regression. The results show that the influence of external factors in the form of economic growth and inflation is more dominant than the company's internal factors in the form of DY (Dividend Yield), EPS (Earning Per Share), ROE (Return On Equity), PER (Price Earning Ratio) affect stock returns. Implementation for companies that go public needs to pay attention to the dynamics of environmental changes, especially the inflation rate which can cause investors to sell their shares, while this phenomenon is an opportunity for some investors to get a cheaper share price than many other investors have released.
The Influence of Risk Preference and Financial Condition on Tax Compliance of Boarding House Tax in Banjarmasin Saifhul Anuar Syahdan; Rahayu Abdul Rahman; Rizky Nastiti; Gemi Ruwanti; Norbaiti
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 3 No. 1 (2022): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to examine the effect of risk preference and financial condition on tax compliance of boarding house owners. The variables of this study are tax compliance, risk preference and financial condition. This study used primary data obtained from the questionnaire. In addition, the respondents of this study were the taxpayers who owned a boarding house in Banjarmasin chosen by using purposive sampling. Furthermore, multiple regression analysis was employed to analyze the obtained data. The results of the study concluded that risk preference and financial condition had positive effect on tax compliance.    
Analysis of the Effect of Competence on the Performance of Village Planner Through the Utilization of Information Technology Catur Subandi; Yanuar Bachtiar; Gemi Ruwanti; Nadila Deryza Syofrin; Juliandi Juliandi
Journal of International Conference Proceedings Vol 5, No 1 (2022): 2022 Malang ICPM Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i1.1483

Abstract

The purpose of this study was to determine the effect of competence on the performance of village government officials through the use of village financial applications. Research method: Quantitative using part analysis of 285 employees of the village financial system operator, village treasurer, and village planning in Pulang Pisau, Central Kalimantan. The results show that competence has a direct effect on employee performance and the use of information technology successfully mediates the relationship between competence and employee performance. Implication: Employees need to improve their skills in using technology to maximize expertise in financial planning and reporting. Keywords: Competence, Utilization of Technology, Employee Performance
The Influence of Risk Preference and Financial Condition on Tax Compliance of Boarding House Tax in Banjarmasin Saifhul Anuar Syahdan; Rahayu Abdul Rahman; Rizky Nastiti; Gemi Ruwanti; Norbaiti
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 3 No. 1 (2022): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.472 KB)

Abstract

This study aims to examine the effect of risk preference and financial condition on tax compliance of boarding house owners. The variables of this study are tax compliance, risk preference and financial condition. This study used primary data obtained from the questionnaire. In addition, the respondents of this study were the taxpayers who owned a boarding house in Banjarmasin chosen by using purposive sampling. Furthermore, multiple regression analysis was employed to analyze the obtained data. The results of the study concluded that risk preference and financial condition had positive effect on tax compliance.    
Gojek Driver Partners in Banjarmasin: Factor Affecting Tax Compliance with Tax Sanctions as a Moderation Variable Rizky Nastiti; Saifhul Anuar Syahdan; Cherrya Chairunnisa Maulidya Fauzi; Gemi Ruwanti; Antung Noor Asiah
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 4 No. 1 (2023): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to empirically test and analyze the effect of tax awarness, tax knowledge and tax morale on tax compliance and the interaction variables between tax awareness, tax knowledge and tax morale with tax penalty of Gojek driver partners in the city of Banjarmasin. Moderation variable on this study is Tax Penalty. This study uses secondary data with a sample of 157 Gojek partners in Banjarmasin using a random sampling method. The data then analyzed by using multiple regression analysis model and Moderated Regression Analysis (MRA). The results of this study indicated that tax awareness and tax knowledge had a significant effect on tax compliance. However, ttax morale had no significant effect on tax compliance. In addition, tax penalty could not moderate the relationship between tax awareness and tax knowledge with tax compliance. However, it can moderate tax morale relationship with tax compliance.
Analisis perbandingan kinerja keuangan maskapai penerbangan Muslimah Muslimah; Jumirin Asyikin; Gemi Ruwanti; Sri Ernawati; Soelistijono Boedi
KINERJA Vol 20, No 3 (2023): Agustus
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jkin.v20i3.13028

Abstract

Penelitian ini bertujuan untuk menganalisis perbandingan kinerja keuangan antara maskapai penerbangan Garuda Indonesia dengan Thai Airways dengan menggunakan rasio keuangan debt to equity ratio, net profit margin, return on equity, earning per share, dan price earning ratio. Penelitian ini menggunakan metode deskriptif komparatif dengan pendekatan kuantitatif dan data sekunder yang diperoleh dari laporan keuangan tahunan maskapai penerbangan Garuda Indonesia dan Thai Airways periode 2019-2021. Teknik analisis data yang digunakan dalam penelitian ini yaitu uji Independent Sample T-test dan uji Mann Whitney-U dengan bantuan program SPSS. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan debt to equity ratio, net profit margin, return on equity, earning per share, dan price earning ratio antara maskapai penerbangan Garuda Indonesia dengan Thai Airways
Co-Authors Antung Noor Asiah Boedi, Soelistijono Catur Subandi Cherrya Chairunnisa Maulidya Fauzi Hardi Sayyidul Anwar Hutama Sanputra Arifin Jamiati Jamiati Juliandi Juliandi Jumirin Asyikin Jumirin Asyikin Muslimah Muslimah Nadila Deryza Syofrin Norbaiti Norbaiti, Norbaiti Rahayu Abdul Rahman Rizky Nastiti Saifhul Anuar Syahdan Sri Ernawati Sri Ernawati Tjia Fan Nie Tri Ramaraya Koroy Wahyu Sapto Rini Yanuar Bachtiar Zainal Arifin