Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis

PENGARUH LITERASI KEUANGAN, GAYA HIDUP, LINGKUNGAN SOSIAL, DAN KONTROL DIRI TERHADAP PENGELOLAAN KEUANGAN MAHASISWA EKONOMI (STUDI KASUS PADA MAHASISWA STIE MALANGKUCECWARA)

2023-11-04T00:50:21-04:00

Financial management is an effort made by an individual in designing activities related to the storage and control of funds and assets. This research was conducted with the aim of examining and analyzing the effect of financial literacy, lifestyle, social environment and self-control on student financial management.

The method in this study was multistage sampling which produced primary data using a questionnaire, the respondents were 70 students. The collected data will be tested through validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis.

The results of this study indicate that financial literacy, lifestyle, self-control have a significant effect on student financial management, the social environment has no significant effect on student financial management.

PENGARUH BEBAN KERJA, SELF EFFICACY DAN MORAL REASONING AUDITOR TERHADAP KUALITAS AUDIT

2023-11-04T00:50:22-04:00

This study aims to examine and analyze the effect of workload, self-efficacy and moral reasoning auditors on audit quality at the Provincial/District/City Inspectorate of South Kalimantan.

The population in this study were all auditors working at the Inspectorate in South Kalimantan with a population of 183 (one hundred and eighty three) auditors. Sampling was done by using the purpose sampling method, amounting to 135 respondents. The primary data collection method used is the questionnaire method. The data were analyzed using multiple linear analysis techniques. The conclusion in this study uses Moderate Regression Analysis (MRA) with the help of the SPSS version 23 program.

The results show that there is no significant effect of the auditor's workload variable on Audit Quality, there is a significant effect of the Auditor Self Efficacy variable on Audit Quality, not There is a significant effect of the Moral Reasoning Auditor variable on Audit Quality.

PENGARUH ENDORSEMENT DAN BRAND AWARENESS TERHADAP KEPUTUSAN PEMBELIAN MAHASISWA DI MASA PANDEMI COVID-19

2023-11-04T00:50:22-04:00

This study aims to determine effect of endorsement and brand awareness on student purchasing decisions during the COVID-19 pandemic.

Field research with a quantitative approach. Population this study were students of the Faculty of Islamic Economics and Business, using purposive sampling. Sample results used as many as 75 samples.

Based results is no partial endorsement effect (X1) on purchasing decisions (Y). Meanwhile, results of (partial) T test showed Sig. = 0.002 < α = 0.10 and T count = 3.206 > T table = 1.666. It is concluded is a partial influence of brand awareness (X2) on purchasing decisions (Y). Based on results the endorsement variable (X1) and brand awareness (X2) simultaneously influence purchase decision (Y).. Endorsement variable (X1) and brand awareness variable (X2) can explain variation of dependent variable of 33.9%. While the remaining 66.1% is influenced by other variables outside of this study.

ANALISIS KUALITAS PRODUK DAN STRATEGI PEMASARAN SARANG BURUNG WALET DI KECAMATAN PELAIHARI KABUPATEN TANAH LAUT

2023-11-04T00:50:23-04:00

This study aims to determine the quality of the product, in this case the quality of swallow nests, as well as to analyze the marketing strategy of swallow nests in Pelaihari District, Tanah Laut Regency.

Moreover, the data were collected by conducting interviews with swallow nest entrepreneurs in Pelaihari District, Tanah Laut Regency from 2017-2021. By using purposive sampling, 6 of 23 swallow nest entrepreneurs were chosen as informants. The data then were analyzed descriptively and qualitatively through data reduction, data presentation and conclusion.

The results showed that swallow nests are classified into high quality, medium quality and low quality. The quality, which is classified based on the colour, cleanliness, shape and humidity, of the swallow's nest, determines the price of the swallow's nest. The marketing strategy of swallow's nest in Pelaihari District uses a community system for sales channels, face-to-face for sales transactions, market prices become the benchmark for sales, and there is no determination of product availability.

PENGARUH KUALITAS LABA, INCOME SMOOTHING, DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN

2024-01-11T21:59:33-05:00

This purpose of this study was to found whether effect Profit Quality, Income Smoothing, and Financial Distress on Company Value (Empirical Study of Mining Companies Listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period).

The sample drawn by purposive sampling and fulfill sample selection criteria. Methods of data analysis using multiple linear regression method.

The results of the study show that the variable Earning Quality has an effect on Firm Value, while the Income Smoothing and Financial Distress variable has no effect on Firm Value. The results of simultaneous research on Profit Quality, Income Smoothing, and Financial Distress has an effect on Firm Value.

PENERAPAN ISAK 35 TENTANG PENGELOLAAN LAPORAN KEUANGAN ENTITAS BERORIENTASI NON LABA Studi Kasus Pada Vihara Dhammadipa Arama Batu Malang

2023-11-04T00:50:24-04:00

Abstract

The presentation of financial reports for non-profit organizations is regulated in the Statement of Financial Accounting Standards (PSAK) 45 since 1997 which was later updated with the Interpretation of Financial Accounting Standards (ISAK) 35 which became effective in 2020. The purpose of this study was to look at the presentation of financial reports at the Dhammadipa Arama Temple accordance with ISAK 35 and its benefits. The type of research used in this study is a descriptive qualitative method with a case study approach. The form of financial reports at the Dhammadipa Arama Batu Temple in 2022 has been adjusted to ISAK 35 which consists of a Comprehensive Income Statement, a Statement of Cash Flows, a Report on Changes in Net Assets, a Report Finance and Notes to Financial Statements. The Dhammadipa Arama Monastery has many benefits that will be obtained by implementing ISAK 35 in financial reports including improving the quality of financial reports, completing elements of financial reports and making it easier to find out surplus (deficit), being able to see how much current assets and non-current assets they have.

PENGARUH CITRA MEREK DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN DI CAFE (STUDI KASUS MAHASISWA JURUSAN MANAJEMEN ANGKATAN 2019 STIENAS BANJARMASIN)

2024-01-11T21:53:53-05:00

This research aims to determine the influence of brand image and price on purchasing decisions at Cafés (Case Study of 2019 Management Department Students at STIENAS Banjarmasin).

The research population was all students of the 2019 Management Department at STIENAS Banjarmasin, totaling 137 people. Criteria for students who have visited the café at least twice. The sample in this study was 35 respondents. Data analysis processing uses SPSS for Windows version 26 with multiple linear regression tests.

The results of the research found that the calculated t value of the brand image variable was 3,360 > t table of 1,692 with a significance level of 0.002 < 0.05, so it can be interpreted that the brand image variable has a partially significant effect on purchasing decisions in cafés. The calculated t value of the price variable is 2.109 > t table of 1.692 with a significance level of 0.043 < 0.05 so it can be interpreted that the price variable has a partially significant effect on purchasing decisions at the Café. The Fcount value in this study is 14.262 when compared with the Ftable value of 3.28, so it can be seen that Fcount > Ftable (14.262 > 3.28) and it turns out that Ho is rejected and Ha is accepted.

The conclusions of this research are (1) Brand Image partially has a significant influence on purchasing decisions at Cafes (Case Study of 2019 Management Department Students at STIENAS Banjarmasin). (2) Price partially has a significant effect on purchasing decisions at cafes (Case Study of 2019 Management Department Students at STIENAS Banjarmasin). (3) Brand Image and Price simultaneously have a significant influence on purchasing decisions at Cafes (Case Study of 2019 Management Department Students at STIENAS Banjarmasin).

EVALUASI ATAS SURAT PERMINTAAN PENJELASAN ATAS DATA DAN/ATAU KETERANGAN (SP2DK) YANG DITERIMA CV SURYA MANDIRI TAHUN 2023

2023-11-04T00:50:25-04:00

The purpose of this research is to determine the evaluation of CV. Surya Mandiri responses regarding Letter of Request for Explanation of Data and/or Information (SP2DK) Number: S-1035/P2DK/KPP.2910/2023 dated August 10 2023 issued by the Tax Service Office (KPP) Pratama Banjarmasin.

The method used in this research is descriptive qualitative, with this method the author can find out the extent of the description of the response evaluation process to the Letter of Request for Explanation of Data and/or Information (SP2DK) received by CV. Surya Mandiri in 2023.

The results of this research indicate that CV. Surya Mandiri has answered the Letter Requesting Explanation of Data and/or Information (SP2DK) accompanied by evidence, and KPP Pratama Banjarmasin stated that this was true by publishing the Minutes on September 22 2023, so that there is tax that still needs to be paid.

Faktor-Faktor Yang Berpengaruh Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Perusahaan Tercatat di Bursa Efek Indonesia

2023-11-04T00:50:26-04:00

Timeliness of financial reporting is a structured presentation of the financial position and financial performance of an entity as well as the final results of accounting activities that show financial condition within a certain period of time. The purpose of this study is to examine and analyze the effect of institutional ownership, audit committee, independent commissioner, managerial ownership and audit quality on the timeliness of financial statement submission

The population in this study is all companies listed on the Indonesia Stock Exchange in 2020. This research uses secondary data types through IDX web sites or through related company web sites. The number of data studied was 669 companies. The data analysis technique used is logistic regression analysis.

The results of this study show that institutional ownership, audit committee, institutional ownership and audit quality have no effect on the timeliness of financial statement submission. Other findings show that independent commissioners have a positive influence on the timeliness of financial statement submission. The results of this study show that supervision from the independent board of commissioners is able to influence management in preparing timely financial statements.

ANALISIS PENGARUH MOTIVASI KERJA TERHADAP KINERJA KARYAWAN DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING (STUDI PADA KARYAWAN PT BANK MEGA SYARIAH TBK CABANG BANJARMASIN)

2024-02-18T20:58:01-05:00

This study aims to examine: (1) work motivation on job satisfaction (2) work motivation on performance (3) job satisfaction on employee performance. This research is quantitative using primary data, the population in this study are all employees of PT Bank Mega Syariah Indonesia Tbk Banjarmasin Branch. The sampling technique in this study used saturated sampling, which amounted to 30 respondents. The data collection method is carried out through a questionnaire distributed to employees of PT Bank Mega Syariah Tbk in 2023. The data obtained is then processed using the SPSS tool version 20.

This analysis includes reliability test, validity test, statistical test through normality test, Ttest test and determinant coefficient (R2), and path analysis test. the results of research on work motivation affect job satisfaction, work motivation affects employee performance. Job satisfaction affects employee performance.

ANALISIS PENERAPAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PT BANK NEGARA INDONESIA (PERSERO) TBK KANTOR CABANG BANJARMASIN PERIODE 2017 - 2019

2023-11-04T00:50:27-04:00

The purpose of this study is to analyze the implementation of Corporate Social Responsibility (CSR) at PT Bank Negara Indonesia (Persero) Tbk Banjarmasin Branch Office for 2017-2019 period. The Global Report Initiative (GRI) G4 was used in this research.

This research was a qualitative research with descriptive analysis. The data were obtained from primary and secondary data sources. Data collection techniques used in research were in-depth interviews and literature study. The data analysis technique used was interactive model.

The results of this research showed that PT Bank BNI (Persero) Tbk Banjarmasin Branch has recorded and reported the performance of CSR based on GRI G4 indicators in its annual report. The CSR program and CSR reporting disclosure of good and meet the criteria of GRI-G4. It was proved by evaluation or scoring based on these 3 indicators with a value Economic indicator of 84.6%, 65.5% Environment indicator and 76.6% Social Indicator.

PENGARUH SOSIALISASI PERPAJAKAN DAN KINERJA ACCOUNT REPRESENTATIVE TERHADAP KEPATUHAN WAJIB PAJAK BADAN PADA KPP MADYA BANJARMASIN

2023-11-04T00:50:28-04:00

The aim of the research is to empirically prove the influence of tax socialization and account representative performance on corporate taxpayer compliance at the Banjarmasin Intermediate KPP.

The method used in this research is a quantitative method by distributing questionnaires to 100 corporate taxpayers at the Banjarmasin Intermediate KPP who were used as respondents using the SPSS Version 26.00 test tool.

Partial and simultaneous conclusions about tax socialization and account representative performance on corporate taxpayer compliance at KPP Madya Banjarmasin.

ANALISA PERILAKU KONSUMEN DALAM PENGGUNAAN E-MONEY (STUDI KASUS DUTAMALL BANJARMASIN)

2024-01-11T21:35:54-05:00

Abstract,

The aim of this research is to analyze consumer behavior in using e-money (case study of Dutamall Banjarmasin). The reality shows that there are still few people who understand about e-money, there is still a lack of public thinking about e-money, there are still limited places that accept payments using e-money, and there is consumer behavior that influenced by the characteristics of cultural, social, personal and psychological factors

The method used is a quantitative research method. The research population is an unlimited population and the sample in this study is a convenience sample.

The research results show that cultural factors in the use of e-money at Dutamall Banjarmasin are considered not good. Social factors in using e-money at Dutamall Banjarmasin are considered good. Personal factors in using e-money at Dutamall Banjarmasin are quite good. Psychological factors in using e-money at Dutamall Banjarmasin are quite good.

POTRET KONTRIBUSI PAJAK HOTEL TERHADAP PAJAK DAERAH KOTA BANJARMASIN

2024-01-02T01:19:46-05:00

Taxes received from hotel is one regional or local-own income sources. There was a positive trend and significant rise of this tax revenue during 2018-2022, despite it declined in 2020 due to lockdown and low rate of hotel occupancy. This research dissects and analyzes the contribution of this so-called hotel tax revenue in Banjarmasin city. This research uses quantitative data and quantitative descriptive method. It discovered that the realization and target of this tax revenue fluctuated during 2018-2022 and has a minor contribution to regional income. In general, during these five years, the hotel tax revenue contributed less than 10 percent to the regional or local-own income.

PENGARUH KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN T-SHIRT MEREK GT MAN PADA KONSUMEN PT RICKY JAYA SAKTI BANJARMASIN

2024-01-11T21:49:37-05:00

The aim of this research is to determine the influence of product quality on purchasing decisions for GT Man brand T-shirts.

The type of research used was quantitative descriptive with a sample of 50 people. The data analysis technique uses multiple linear regression analysis. via the SPSS version 26 program.

The results of this research show that product quality (performance, reliability, features, durability, suitability and design) partially has a significant effect on the decision to purchase GT Man T-shirts, namely performance obtained by the value Tcount > Ttable (1.722 > 1.681), reliability Tcount > Ttable (2.776 > 1.681), features obtained Tcount > Ttable (2.181 > 1.681), durability obtained Tcount > Ttable (1.823 > 1.681), suitability obtained Tcount > Ttable (2.239 > 1.681), and design The value obtained is Tcount > Ttable (2.953 > 1.681). Simultaneously, product quality (performance, reliability, features, durability, suitability and design) has a significant influence on the decision to purchase GT Man T-shirts with a value of Fcount > Ftable (10.237 > 2.31).