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All Journal Jurnal Pengabdian Ilung (Inovasi Lahan Basah Unggul) JWM (JURNAL WAWASAN MANAJEMEN) JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN
Fahmi Roy Dalimunthe
Fakultas Ekonomi Dan Bisnis Universitas Lambung Mangkurat
Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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PENERAPAN METODE SPRINGATE DALAM MENILAI KEBANGKRUTAN PADA SUBSEKTOR PERKEBUNAN DI LAHAN BASAH Ali Sadikin -; Fahmi Roy Dalimunthe
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 10 No. 2 (2022)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1042.585 KB) | DOI: 10.20527/jwm.v10i2.206

Abstract

The purpose of this research to analyze and determine the application of the springate method in bankruptcy in the plantation sub-sector in wetlands listed on the Indonesian stock exchange for the 2017-2019 period. The total population of the study was 19 companies in the plantation sub-sector, while the number of samples was 14 companies using the porpusive sampling method. The results of this study indicate that in 2017 there were 6 plantation sub-sector companies that were predicted to experience Non-Financial Distress conditions and 8 companies were predicted to experience Financial Distress conditions. In 2018 there are 4 companies that are predicted to experience Non-Financial Distress conditions and 10 companies are predicted to experience Financial Distress conditions. In 2019, there were 2 plantation sub-sector companies that were predicted to experience Non-Financial Distress conditions and 12 that were predicted to experience Financial Distress conditions. Keywords: Springate method, Financial distress
Penerapan Fintech Sebagai Platform Modal Kerja Bagi Pengrajin Bakul Purun di Banjarbaru Ali Sadikin; Dahniar Dahniar; Fahmi Roy Dalimunthe; Muhammad Yudi Rachman; Lily Permata Sari
Jurnal Pengabdian ILUNG (Inovasi Lahan Basah Unggul) Vol 2, No 2 (2022)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/ilung.v2i2.5564

Abstract

Many UKM in Indonesia are experiencing problems in their business. There are also problems faced by UKM including very small business capital, not applying digital marketing to their products until products are monotonous (less attractive). What's more, during the current covid-19 pandemic, sluggish economic conditions, UKM Bakul Purun "Aresa" Banjarbaru have difficulty selling their products, because they only use traditional marketing, besides that, very minimal business capital also hampers production which ultimately reduces production. their income. To overcome the problems above, a strategic and comprehensive step is needed, namely by applying digital marketing sales such as Whatapps business, Instagram, etc. The problem of small business capital in UKM Aresa , can be overcome by using Fintech lending such as the Lumbung Dana application. The output obtained from the service at UKM Aresa is from a technical aspect, there is an increase in sales of basket purun products because they have used e-commerce (digital marketing) so that their market share and market share increases, which in turn increases the income and profits of these UKM. In the non-technical aspect, the output is that UKM there can already use fintech applications such as Lumbung Dana, if in the past the business capital was only around 1-3 million, now it's around 5-8 million. Increased business capital will affect the amount of production of purun baskets and their derivative products, ultimately affecting income and profits of around 6%-10% for UKM Aresa in particular and the community of bakul purun craftsmen there in general. Key words: Fintech Lending, Lumbung dana 
MEKANISME PEMBAYARAN PAJAK PENGHASILAN PASAL 22 PADA PT. RUKMINI MANDIRI Fahrizal Adiyatma; Fahmi Roy Dalimunthe; Dwianto Mukhtar Latif
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 2 No. 2 (2021)
Publisher : Universitas Lambung Mangkurat

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Abstract

The purpose of the study is to determine the mechanism for payment of Income Tax Article 22 PT. RUKMINI MANDIRI and to find out the implementation of the collection of Income Tax article 22 with the updated provisions.The data analysis method used is descriptive method, which is one method of data analysis that describes or describes a data that has been collected without being intended to make a generalization conclusion or that can be applied to the general public.The results of the study found that the mechanism for paying Income Tax Article 22 by PT Rukmini Mandiri was in accordance with the applicable law. PT. Rukmini Mandiri pays Article 22 Income Tax when ordering goods to Pertamina. The payment was made by PT. Rukmini Mandiri the day before the ordered goods arrived at the gas station. Payment is made to a bank appointed by the Minister of Finance in the amount of the value of the goods ordered added to the amount of Income Tax Article 22 payable. The rates charged for PT. Rukmini Mandiri as a private gas station is 0.3% (zero point three percent) for BioSolar, Premium, Dexlite, Pertamax, Bulk, and Pertalite. The reporting of Income Tax Article 22 is carried out by Pertamina no later than the 20th after the end of the tax period for all gas stations.
PENDANAAN BOOTSTRAP UNTUK MENDORONG SUSTAINABILITY BISNIS PADA UKM PENGOLAHAN KERUPUK IKAN HARUAN DI LAHAN BASAH KALIMANTAN SELATAN Widyarfendhi; Fahmi Roy Dalimunthe
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 11 No. 2 (2023)
Publisher : Universitas Lambung Mangkurat

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Abstract

Snakehead fish (haruan) is one of the favorite fish commonly consumed by people in South Kalimantan. However, the condition of supply, where the majority comes from catches, makes the price of this fish fluctuate, and it is not uncommon for the price to soar. Availability of supply and price volatility are obstacles faced by SMEs processing haruan fish crackers. To ensure continuous production, the availability of bootstrap funding is expected to reduce problems with the availability of raw material supplies due to price fluctuations. This study aims to analyze: (1) how the application of bootstrap funding to SMEs processing haruan fish crackers in South Kalimantan, and (2) how the bootstrap funding strategy can affect the business sustainability of SMEs processing haruan fish crackers in South Kalimantan. Information collected through questionnaires and interviews from 30 samples of Haruan cracker processing SMEs in South Kalimantan, which was then analyzed using a quantitative approach with SEM PLS. The results of this study indicate that, of the seven alternative bootstrap funding methods, asset management and customers are the two sources of bootstrap funding that have a negative effect on business sustainability. Other sources consisting of employees, owners, suppliers and networks, have no effect on business continuity even though they have a positive direction.
Penerapan Manajemen Dan Produksi Yang Baik Untuk meningkatkan Pendapatan usaha Kecil Kerupuk Di Kuin Utara Banjarmasin Ali Sadikin; Fahmi Roy Dalimunthe; Nadia Zulfati Fairuz; Dina Nugraheni
Jurnal Pengabdian ILUNG (Inovasi Lahan Basah Unggul) Vol 3, No 1 (2023)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/ilung.v3i1.9524

Abstract

Various problems of small micro, small and medium enterprises (UMKM) in Indonesia, one of which is that they have not applied good business management and production aspects to the businesses they run. From the survey we conducted at the RUSLIANI cracker business in Jl Kuin Utara Alalak Banjarmasin, both the management and production aspects still do not apply good business management. One of the problems in the business management aspect is the marketing that they have been doing in the Rusliani crackers business, which only does local marketing (traditional methods) such as selling in front of her house or around her neighborhood. Mrs. Rusliani's sales and opinions continue to fall, especially in the last 2 years during the Covid-19 pandemic where sales turnover is only around IDR 750,000 - IDR 900,000 per month. In the production aspect of this Kerupuk-RUSLIANI business, from the past it has only produced haruan crackers, not yet diversified products and very traditional cracker packing. The target of this service is that with literacy about good management and production in the business, it is hoped that the Kerupuk-RUSLIANI business with e-marketing such as Instagram, whatsupp business etc. and adding product variants (diversification) to other processed cork fish such as shredded Haruan, haruan skin etc., now sales have increased and Mrs. Rusliani's income has increased to Rp 1,200,000- Rp 1,500,000 per month.
Co-Authors Ali Sadikin Ali Sadikin Dahniar, Dahniar Dina Nugraheni Dwianto Mukhtar Latif Fahrizal Adiyatma Lily Permata Sari Muhammad Yudi Rachman Nadia Zulfati Fairuz Widyarfendhi .