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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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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.

PENGARUH STRUKTUR, BUDAYA, DAN LINGKUNGAN ORGANISASI TERHADAP DIMENSI MANAGERIAL ENTREPRENEURSHIP PADA PERUSAHAAN DAERAH SE-KALIMANTAN SELATAN Syahdan, Saifhul Anuar; Santoso, Purbayu Budi
JURNAL BISNIS STRATEGI Vol 13, No 2 (2004): Desember
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

This study examines what structure, culture, and environment of organizational potentially influence to dimensions of managerial entrepreneurship in local government firm. Independent variables used inthis study are hierarchy, formalization, trust, mission, ethics, and legal constrains. These independent variables can increase customer satisfaction, reduce the level of red tape, and promoting the propensity for risk taking.Data of this study were taken from local government (Water Supply) from Kata dan Kabupaten in South Kalimantan. The questionnaires were administered to middle manager and low manager with response rate was 60% (182 out of 300). Data of this study are analyzed with multiple regression analysis to examine the variables hypothesized. The result of this study indicates that hierarchy, formalization, trust, mission, ethics, and legal constrains are statically significant and associated with customer satisfaction. The level of perceived red tape is relatively affected by hierarchy, trust, mission, and ethics. The result implies that risk taking behavior is likely to be affected by hierarchy, trust, and legal constrains. Future research is expected to add other factors that influencemanagerial entrepreneurship dimensions such as centralization and specialization. Then managerial entrepreneurship dimensions can be added such as employees' empowerment and cost efficiency.

DIMENSI KEADILAN ATAS PEMBERLAKUAN PP NO. 46 TAHUN 2013 DAN PENINGKATAN KEPATUHAN WAJIB PAJAK Saifhul Anuar Syahdan; Asfida Parama Rani
InFestasi Vol 10, No 1 (2014): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v10i1.512

One is an increase in state income taxes, which will be used to finance the state. Increased tax revenue must involve all parties, one of which is the implementation of policies PP No. 46 in 2013 concerning the taxation of 1% of turnover for SMEs. Enabling this policy must lead to a sense of justice and resistance in the community. Implications of the application of the PP. 46 in 2013, the spirit of reporting makes it easy for SMEs to be a resident. For tax authorities, bureaucratic reform and tax administration is expected to greater tax compliance. Finally, the dimensions of justice on the PP. No. 46 in 2013 replied that the potential tax revenue could be done at all levels of society. Reality if done correctly by the tax authorities, then the public would be obedient in paying taxes.

Impact of ISO 9001 Quality Management System Implementation on Organizational Quality Culture and Employee Performance Saifhul Anuar Syahdan; Mujennah; Budi Artinah
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 2 (2021): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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In order to increase market share an organization is faced with the challenge of improving quality and flexibility, especially for universities. The quality management system has internationally qualified quality standards according to ISO 9001. The quality culture itself can be measured through employee performance. The author wants to know the influence of quality management system ISO 9001;2015 which refers to Permen Ristek Dikti No. 44/2015 on the culture of quality and performance of employees at universities in Banjarmasin. This study uses quantitative method with purposive sampling sample selection method. The data collection of this study using questionnaires sent a number of 75 questionnaires at universities in Banjarmasin. The data in this study were analyzed using multiple regression statistics with the help of SPSS. Based on the results of the study concluded that the element of quality management system consisting of organizational commitment, the application of procedures positively affect the culture of quality and performance of employees in the organization, the better the commitment of employees in the organization will improve the culture of quality and performance of employees in the organization. The implementation of procedures is the main requirement in the ISO quality management system, so that the existence of Standard Operational Procedures in organizational activities will build a culture of quality and improve the performance of employees in the organization. This suggests that iso 9001:2015 quality management system can foster a culture of organizational quality and improve employee performance.

PELATIHAN KEWIRAUSAHAAN BAGI PELAKU USAHA PENGRAJIN SASIRANGAN KABUPATEN HULU SUNGAI TENGAH PROVINSI KALIMANTAN SELATAN Akhmad Yafiz Syam; Saifhul Anuar Syahdan; Masithah Akbar; RR Siti Munawaroh; Safriansyah Safriansyah; Wia Rizqi Amalia; Marini Marini; Layla Febby Yulistya
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

The UKM of the sasirangan craftsman group in the HST district, apart from being relatively newly developed, was also affected by the COVID-19 pandemic which limited social interaction, thus hampering it. Facing these tough challenges, the craftsmen need a mental business requirement that is rooted in their individual character. The character of an entrepreneur must be possessed by a craftsman to help him survive and develop. Therefore, a training is needed in order to build entrepreneurial character for UKM Sasirangan craftsmen in HST district. The participants felt that this training was too short, so they felt it was unsatisfactory and they wanted to give similar training again. Participants feel they have not been able to fully implement the results of this training. For this reason, feedback has been given, that it is impossible for all of this knowledge to be implemented at once, it takes time to be trained independently and continuously while working (learning by doing) and training only provides provisions for participants to initiate change, and no change will occur if participants do not start it, because the change only occurs by himself. Participants realized that the character of an entrepreneur must be formed intentionally, and the process of internalizing entrepreneurial character takes time to shape a person so that it help them survive and develop.

Edukasi Financial Capability: Mempersiapkan Generasi Muda Mencapai Financial Well-Being Yanuar Bachtiar; Tri Ramaraya Koroy; Masithah Akbar; Rizky Nastiti; Normalina; Saifhul Anuar Syahdan; Norbaiti; R.R Siti Munawaroh; Iqbal Firdaus
Abdimas Universal Vol. 4 No. 2 (2022): Oktober
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Balikpapan (LPPM UNIBA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/abdimasuniversal.v4i2.217

In line with the growing trend of online shopping with all the conveniences offered, the ability to manage finances also needs to be improved so that excessive consumptive behavior does not occur. In addition, the importance of understanding about financial capability is very important for the younger generation, especially students who will later face the world of work which requires them to be able to manage their finances independently and efficiently. Therefore, this educational activity is intended to provide insight for students in planning their financial management. This activity is attended by 80 online participants. This activity does not only focus on the provision of materials but also the practice of financial management. Based on the results of the pre-test, it was found that most of the participants still did not understand the importance of being able to manage their finances. Then, from the post-test results, it was found that after participating in this activity, the participants were able to understand more about financial management. By attending this activity, it is hoped that participants will have a better understanding of financial capability and be able to apply the knowledge they have gained in managing their finances in their daily lives.

The Influence of Competence, Compensation and Motivation on the Performance of Non-Permanent Employees Syaifullah Syaifullah; Saifhul Anuar Syahdan; Riswan Yudhi Fahrianta; Rahmi Yatun; Christian Mukti Tama. S.
Journal of International Conference Proceedings (JICP) 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.v5i1.1484

The purpose of this study was to determine the effect of competence, compensation, and motivation on the performance of non-permanent employees. The research method used is explanatory which aims to test hypotheses about a causal relationship between the variables studied from 91 non-permanent employees at the Regional Secretariat of Tanah Laut Regency, South Kalimantan. The results show that competence does not affect the performance of temporary employees, compensation affects the performance of temporary employees, work motivation affects the performance of temporary employees, competence, compensation and work motivation simultaneously affect the performance of temporary employees. Keywords: competence, compensation, motivation, non-permanent employee performance

TECHNOSTRESS DAN PENGARUHNYA TERHADAP KINERJA DOSEN PERGURUAN TINGGI DI INDONESIA Wia Rizqi Amalia; Rimayanti; Saifhul Anuar Syahdan
BALANCE : Jurnal Riset Akuntansi dan Bisinis Vol 6 No 1 (2023): BALANCE: JURNAL RISET AKUNTANSI DAN BISNIS
Publisher : LPPM Universitas Nias Raya

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The COVID19 pandemic has brought major changes in the learning and teaching process in Universities. Then, lecturers began to using technology in learning process intensely. Further, this study examines the existence of stress by lecturers in using technology (technostress), and how it affects their performance. The results of a survey of 123 lecturers at Universities in Indonesia show that technology affects performance in both positive and negative ways. Technostress indicators, called techno-overload, techno-insecurity, and techno-uncertainty have an effect on performance, while techno-invasion and techno-complexity have no effect on performance.

TECHNOSTRESS DAN PENGARUHNYA TERHADAP KINERJA DOSEN PERGURUAN TINGGI DI INDONESIA Wia Rizqi Amalia; Rimayanti; Saifhul Anuar Syahdan
BALANCE : Jurnal Riset Akuntansi dan Bisinis Vol 6 No 1 (2023): BALANCE: JURNAL RISET AKUNTANSI DAN BISNIS
Publisher : LPPM Universitas Nias Raya

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

The COVID19 pandemic has brought major changes in the learning and teaching process in Universities. Then, lecturers began to using technology in learning process intensely. Further, this study examines the existence of stress by lecturers in using technology (technostress), and how it affects their performance. The results of a survey of 123 lecturers at Universities in Indonesia show that technology affects performance in both positive and negative ways. Technostress indicators, called techno-overload, techno-insecurity, and techno-uncertainty have an effect on performance, while techno-invasion and techno-complexity have no effect on performance.

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