Edunomics Journal

Pengaruh Inventory Intensity, Thin Capitalization, Current Ratio dan Pemeriksaan Pajak Terhadap Tax Avoidance

Muhammad Setiawan, Monica Rahardian Ary Helmina, Novita Weningtyas Respati — Sun, 07 Jan 2024 00:00:00 +0000

This study aims to obtain empirical evidence regarding the effect of inventory intensity, thin capitalization, current ratio and tax inpection on tax avoidance. The type of this research is associative research with a quantitative approach. The data used in this study is secondary data where the data is obtained from KPP Madya Banjarmasin. The dependent variable in this study is tax avoidance and the independent variable in this study is inventory intensity, thin capitalization, current ratio and tax inpection. The sample of this research is 81 large trading companies registered in KPP Madya Banjarmasin that have been selected using predetermined criteria. The analysis technique used in this research is multiple linier regression test. The results of this study indicate that inventory intensity, and tax inpection has positively affects on tax avoidance. Meanwhile, the current ratio does not affect tax avoidance

Peranan Penggunaan Informasi Akuntansi Umkm Sektor Sasirangan Pada Kampung Sasirangan Seberang Masjid Dan Sungai Jingah Kota Banjarmasin

Yustisiana Sari, Kadir Kadir, Muhammad Hudaya — Sun, 07 Jan 2024 00:00:00 +0000

Micro, Small and Medium Enterprises (MSMEs) have a very important role in development in Indonesia. This study aims to determine the phenomenon of accounting practices and the role of accounting information on the success of Sasirangan UMKM. This type of research is qualitative research using a phenomenological approach. The subjects of this study were Sasirangan SMEs in Sasirangan Sungai Jingah Village and Opposite the Mosque in Banjarmasin City, namely 14 respondents. Data collection techniques in this study used interview, observation, and documentation techniques. The data analysis stage in this study consisted of data collection, data reduction, data display, and decision making. The results showed that accounting information has a role in the success of MSME businesses, namely in determining the purchase of inventory, determining the selling price, increasing business capital, implementing the production of goods and providing debt to customers. The results of other studies indicate that most MSMEs do not carry out accounting practices due to the informants' lack of understanding of accounting and the informants' lack of awareness of the role of accounting

Pengaruh Media Sosial dan Literasi Keuangan Terhadap Perilaku Konsumstif Mahasiswa Pendidikan Ekonomi

Rahman Rahman, Kharisma Nugraha Putra, Fendy Hariatama — Sun, 07 Jan 2024 00:00:00 +0000

This research aimed at investigating the effect of social media and financial literacy on consumer behavior of Economics education students of FKIP Palangka Raya University. The research method used in this research is quantitative research method using descriptive approach. The data sources in this study were students of class 2020 and 2021 with a sample of 70 students. The data analysis technique used in this research is the Product Moment Correlation Coefficient analysis method. Based on the results of the study, it is known that social media variables partially contribute more to the variable consumer behavior of students, namely with the value of t count> t table, namely 24.357> 1.669, while financial literacy contributes with the value of t count> t table, namely 3.422> 1.669 Based on simultaneous test data analysis, the value of Fcount> Ftable is obtained, namely 60.997> 3.15 with a significance level of 0.000 (r < 0,05). Based on the value of the coefficient of determination, which is 0.867, meaning that the factor influencing the consumptive behavior of economic education students at FKIP Palangka Raya University is 86.7% contained in social media factors and financial literacy and the remaining 13.3% is influenced by other factors outside this study

Pengaruh Pelatihan Kewirausahaan dan Efikasi Diri Terhadap Minat Berwirausaha

Rahman Rahman, Dewi Rakhmawati, Grace Evelina Buji, Hidayati Hidayati — Sun, 07 Jan 2024 00:00:00 +0000

This study aims to determine the effect of entrepreneurship training and self-efficacy on community entrepreneurial interest. This research was conducted in kereng bengkirai village. The source of data in this study is the community of Kereng Bangkirai village. The research method used in this research is quantitative research methods. While the approach that researchers do in this study is with a descriptive approach. The population in this study were all participants who participated in the training while the sample in this study amounted to 20 people. Based on the results of research that has been done, it is known that there is an influence of entrepreneurship training and self-efficacy on the entrepreneurial interest of the Kereng Bangkirai village community from the results of the F test (simultaneously) which amounted to 86.930. Furthermore, the value of the Coefficient of Determination is 0.911, meaning that the results above there is an influence of variables XI and X2 on variable Y by 91.1%, and the remaining 8.9% is influenced by other factors outside this study.

Determinan Minat Mengunakan Aplikasi Akuntansi Mobile Pada Umkm Kota Palangka Raya Dalam Menghadapi Revolusi Industri 4.0

Kharisma Nugraha Putra, Merisa Oktaria, Rinto Alexandro, Winda Lestiani — Sun, 07 Jan 2024 00:00:00 +0000

This research adopts the Technology Acceptance Model to examine the factors that influence interest in using mobile accounting applications for financial recording. The purpose of this research is to examine the influence of perceived convenience and perceived usefulness on interest in using mobile accounting applications for financial recording. The sample in this research is UMKM in Palangka Raya. The data collection method is a survey using a questionnaire as a research instrument. The number of samples was 100. Data were analyzed using Structural Equation Modeling-Partial least squares (SEM-PLS) with the Warp PLS 8 program. The results of the study found that perceived ease of use and perceived usefulness had a positive effect on interest in using mobile accounting applications

Usaha- Usaha Swalayan R & B Untuk Mempertahankan Loyalitas Pelanggannya Pasca Pandemi COVID-19

Mon, 08 Jan 2024 00:00:00 +0000

This research aims to describe the efforts of R&B Supermarkets in maintaining customer loyalty after Covid 19. The approach used is a qualitative approach with the research subjects being the owners and employees of R&B Supermarkets located in Muara Teweh Regency, Central Kalimantan. Data collection was carried out through interviews, observation and documentation. Data analysis includes data reduction, data presentation and drawing conclusions. The research results show that R&B Self-Service still exists and is able to survive amidst competition for customers after the Covid-19 pandemic. The strategy implemented by Swalayan R&B to maintain customer loyalty after Covid 19 is the best service and a friendly, pleasant and satisfying attitude towards consumers, guaranteed quality of goods, affordable prices, and flexibility in payments both cash and non-cash. It is hoped that the results of this research will be useful as a scientific reference that can be conveyed to students as intellectuals and prospective young entrepreneurs as drivers of the economy in the future

Analysis of the Influence of Gearing rasio on Company Value, with Return on Assets as Intervening

Juli Meliza, Khaira Amalia Fachrudin — Thu, 11 Jan 2024 00:00:00 +0000

This research aims to determine the effect of gearing ratio on company value, with ROA as an intervening, at Gail Ltd. Quantitative approach using path analysis. The sample used in this research is the financial report of the company Gail Ltd. 2019-2022 period. Financial report data is obtained from the company website. The results of this research show that the Gearing ratio has a negative influence on ROA and Tobins' Q, and ROA has a positive influence on Tobins' Q.

Strategi Bertahan Di Tengah Banyaknya Trend Coffee Shop Di Kota Palangka Raya

Dina Alfianurrahmah, Sri Rohaetin, Windy Utami Putri — Fri, 12 Jan 2024 00:00:00 +0000

The purpose of this study was to determine and analyze the survival strategy of the Coffee shop business at About Something Coffee amid the many trends of Coffee shops in Palangka Raya City. In this research, the Descriptive Qualitative method is used with data collection through semi structured interviews, observation and documentation. From the results of the research About Something Coffee has a strategy to survive by using niche market strategies (market nihce strategies) by retaining customers through distinctive characteristics such as taste, price and service. The SWOT analysis of About Something Coffee is divided into four parts, namely: a) strengths, namely good product quality, good drink taste, affordable prices, friendly and polite service, many variations of products sold and the atmosphere provided is comfortable. b) weaknesses, namely, raw materials that are difficult to obtain, a variety of flavors that are still lacking, pricing on the menu and there are spots that are easily sultry. c) Opportunities, namely, new innovations in products. d) Threats, namely the number of competitors/competitors and also the weather which is sometimes uncertain. Meanwhile, the TOWS matrix analysis obtained through the About Something Coffee SWOT analysis is divided into four parts, namely: a) Strength-opportunities strategy, which is to always innovate in accordance with the times. b) Strength-Threats strategy, which is to maintain service quality and provide services through the Go-Food and Grab Food applications. c) Weakness-Opportunities strategy, About Something Coffee makes competitors as motivation and uses the right promotional media to attract consumers. d) Weakness-Threats strategy, continue to develop innovations in order to compete and attract market share according to goals.

Pengaruh Gaya Kepemimpinan Kepala Sekolah dan Kinerja Guru Terhadap Prestasi Belajar Peserta Didik di SMP Kristen Palangka Raya

Juliarti Lbn. Gaol, Rinto Alexandro, Merisa Oktaria, Kharisma Nugraha Putra — Fri, 12 Jan 2024 00:00:00 +0000

Students' learning achievement is a manifestation of the success of Palangka Raya Christian Junior High School, but in reality there are still many students who really excel but have not seen or even do not know their achievements. This study was conducted to determine the effect of the principal's leadership style and teacher performance on student learning achievement. This study uses quantitative research methods. The population of this study were students in grades VIII and IX of Palangka Raya Christian Junior High School with a sample size of 55 respondents. The data collection technique used a questionnaire which was arranged on a Likert scale of 1 to 4 and analyzed using multiple linear regression, t-test, f test and the coefficient of determination (R2) SPSS v22. The results showed that; (1) partially the principal's leadership style has a significant effect on student learning achievement. (2) partially teacher performance has a significant effect on student learning achievement. (3) simultaneously the principal's leadership style and teacher performance have a significant effect on student learning achievement with a contribution of 39.5% while the remaining 60.5% are other factors not identified in this study.

Pengelolaan Anggaran Dana Bantuan Operasional Sekolah (BOS) Pada Masa Pandemi SMA Negeri 4 Palangka Raya

Lina Teza, Sundari Sundari, Sri Rohaetin, Merisa Oktaria, Rinto Alexandro — Mon, 15 Jan 2024 00:00:00 +0000

Currently, the use of regular BOS funds during the pandemic makes schools have to allocate a special budget to meet the facilities and infrastructure in schools. With the emergence of Covid-19, it poses a threat to all sectors in the world. In the world of education, one of them, this is very influential in the implementation of education in Indonesia. The Government of Indonesia issued a Joint Circular Letter of the Minister of Home Affairs and the Minister of Education and Culture Number 907/6479/SJ Number 7 of 2021 concerning the Integration of Information Systems for the Management of School Operational Assistance Funds that in the context of controlling development planning, implementation, evaluation and control of national development as mandated by Presidential Regulation Number 39 of 2019 concerning One Indonesian Data and taking into account the Regulation of the Minister of Home Affairs Number 24 of 2020 concerning the Management of School Operational Assistance Funds. This study aims to describe the Management of School Operational Assistance Funds (BOS) at SMA Negeri 4 Palangka Raya during the pandemic period of the 2021 academic year. The management in question includes: (1) Planning of BOS Funds at SMA Negeri 4 Palangka Raya, (2) Implementation of the Use of Funds BOS at SMA Negeri 4 Palangka Raya, and (3) Supervision of BOS funds at SMA Negeri 4 Palangka Raya. Related to the BOS technical guidelines the principles of effectiveness, flexibility and transparency. This research is a qualitative descriptive study. The location of this research is SMA Negeri 4 Palangka Raya, Jalan Sisingamangaraja Palangkaraya, Central Kalimantan. The research subjects included school principals, treasurers, and school committee members. Data collection techniques used are through observation, interviews and documentation. The data analysis technique used is descriptive data analysis. The results showed that: the management of BOS funds at SMAN 4 Palangka Raya was in accordance with the regular 2021 BOS Technical Guidelines, namely the implementation of the principles of effectiveness and transparency during the COVID-19 pandemic in the 2021 academic year