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THE ROLE OF THE ISLAMIC FIGURE IN REGIONAL DEVELOPMENT OF BANGKALAN REGENCY Hapsari, Mega Tunjung; Himawan, Mohammad Hilmi
Indonesian Journal of Islamic Literature and Muslim Society Vol 4, No 1 (2019)
Publisher : IAIN Surakarta

The present research aims to analyse and describe the role of the Islamic figure as the main actor of the regional development as seen from a right governance perspective in Bangkalan Regency, Madura. This research is classified as descriptive research with a qualitative approach. This research employs a descriptive qualitative approach by implementing the Interactive model of Miles, Huberman, and Saldana as the data analysis through data condensation, data display, and conclusion drawing and verifying. The results show that the Islamic figure plays a significant role in making the regional development of the Bangkalan Regency successful, such as in decision making, infrastructure development, and social development. This research has implications for scientific progress in the field of Islamic studies, which is the results of this study prove that the leadership style with Islamic values can make governance practices better and more dignified. The role of the Islamic figure also leads to the government bureaucracy change through the implementation of ethical governance principles such as strategic vision, participation, accountability, effectiveness, and efficiency

KINERJA PAJAK DAERAH KABUPATEN TULUNGAGUNG DITINJAU DARI ANALISIS RASIO EFEKTIVITAS DAN EFISIENSI PAJAK SERTA PERSPEKTIF EKONOMI ISLAM Hapsari, Mega Tunjung
An-Nisbah: Jurnal Ekonomi Syariah Vol 9 No 2 (2022): An-Nisbah
Publisher : IAIN Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.v9i2.6663

Abstrak: Tujuan penelitian adalah untuk mengukur kinerja pajak daerah Kabupten Tulungagung melalui analisa rasio efektivitas dan efisiensi pajak, serta menganalisa kinerja pajak ditinjau dari perspektif ekonomi Islam. Dengan menggunakan pendekatan kuantitatif deskriptif, melalui data sekunder yang bersumber laporan kinerja keuangan daerah Kabupaten Tulungagung tahun 2016-2020, dapat diketahui bahwa hasil analisa rasio pajak daerah bernilai sangat efektif dengan rata-rata 110,27% dan sangat efisien dengan rata-rata 4,55%. Sedangkan hasil dari analisa perspektif ekonomi Islam, pengelolaan pajak di Kabupaten Tulungagung telah memenuhi indikator profesional (jujur, adil, amanah), transparansi, dan akuntabilitas. Kata kunci: keuangan daerah, pajak daerah, ekonomi Islam. Abstract: The purpose of this research is to measure the local tax performance of Tulungagung Regency through the analysis of the ratio of effectiveness and efficiency of taxes, as well as to analyze the performance of taxes from the perspective of Islamic economics. By using a descriptive quantitative approach, through secondary data sourced from the 2016-2020 regional financial performance report of Tulungagung Regency, it can be seen that the results of the regional tax ratio analysis are very effective with an average of 110.27% and very efficient with an average of 4, 55%. While the results from the analysis of the Islamic economic perspective, tax management in Tulungagung Regency has met the professional indicators (honest, fair, trustworthy), transparency, and accountability. Keywords: Regional Finance, Local Tax, Islamic Economy.

Creative economy development strategy in eco-print industry: SOAR Analysis and Sharia Perspective Hapsari, Mega Tunjung; Adibah, Ayuk Wahdanfiari
al-Uqud : Journal of Islamic Economics Vol. 7 No. 2 (2023): July
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/aluqud.v7n2.p217-228

This research aims to develop a creative economy eco-print in Kediri Residency through SOAR analysis and sharia perspectives. This study used qualitative methods. Primary data was obtained from interviews with eco-printers, and secondary data from documents and internet sources. The analysis technique uses an interactive model that describes the overall field research process. The results of the SOAR analysis in the study show that the strength of the eco-print industry in Kediri Residency lies in the availability of raw materials, product quality, and relatively affordable prices. In terms of opportunities, it can open employment opportunities and potential markets from within and outside the country. The aspirations indicate the need for product development from professional institutions and collaboration. The research results are business development, increased sales, and eco-friendly lifestyle trends. In the analysis of the Sharia perspective, it can be concluded that the eco-print business has implemented the principles of Tauhid (rest at prayer times), 'adl (wages according to working hours, bonuses according to sales), Khilafah (basic principles of Islamic financial accounting), Nubuwwah (wisdom, responsibility, communication, and marketing), and Ma'ad (quality of raw materials and product innovation). This research implies that using Islamic values in business can help SMEs increase their productivity, which will ultimately positively impact SME performance and the development of the creative economy.

Pengaruh profitabilitas, ukuran Perusahaan dan leverage terhadap nilai perusahaan PT. Kalbe Farma Tbk. Nabila, Farah; Hapsari, Mega Tunjung
Journal of Accounting and Digital Finance Vol. 3 No. 1 (2023): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v3i1.603

This study examines the effect of profitability, firm size, and leverage on firm value. Profitability is proxied by return on equity, company size, and leverage is proxied by the debt-to-equity ratio. This study used a type of quantitative research. The technique used in sampling this research used a purposive sampling method; namely, the selection of samples was carried out according to predetermined criteria. There were 28 samples in the study whose data were taken from pharmaceutical companies, namely PT. Kalbe Farma Tbk is listed on the Jakarta Islamic Index (JII) for the 2015–2021 period. The data analysis method used is multiple linear regression analysis. Based on the study's results, profitability appears to have no positive effect on firm value. Firm size has a positive effect on firm value. Leverage has no positive effect on firm value.

KINERJA PAJAK DAERAH KABUPATEN TULUNGAGUNG DITINJAU DARI ANALISIS RASIO EFEKTIVITAS DAN EFISIENSI PAJAK SERTA PERSPEKTIF EKONOMI ISLAM Hapsari, Mega Tunjung
An-Nisbah: Jurnal Ekonomi Syariah Vol 9 No 2 (2022): An-Nisbah
Publisher : UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.v9i2.6663

Abstrak: Tujuan penelitian adalah untuk mengukur kinerja pajak daerah Kabupten Tulungagung melalui analisa rasio efektivitas dan efisiensi pajak, serta menganalisa kinerja pajak ditinjau dari perspektif ekonomi Islam. Dengan menggunakan pendekatan kuantitatif deskriptif, melalui data sekunder yang bersumber laporan kinerja keuangan daerah Kabupaten Tulungagung tahun 2016-2020, dapat diketahui bahwa hasil analisa rasio pajak daerah bernilai sangat efektif dengan rata-rata 110,27% dan sangat efisien dengan rata-rata 4,55%. Sedangkan hasil dari analisa perspektif ekonomi Islam, pengelolaan pajak di Kabupaten Tulungagung telah memenuhi indikator profesional (jujur, adil, amanah), transparansi, dan akuntabilitas. Kata kunci: keuangan daerah, pajak daerah, ekonomi Islam. Abstract: The purpose of this research is to measure the local tax performance of Tulungagung Regency through the analysis of the ratio of effectiveness and efficiency of taxes, as well as to analyze the performance of taxes from the perspective of Islamic economics. By using a descriptive quantitative approach, through secondary data sourced from the 2016-2020 regional financial performance report of Tulungagung Regency, it can be seen that the results of the regional tax ratio analysis are very effective with an average of 110.27% and very efficient with an average of 4, 55%. While the results from the analysis of the Islamic economic perspective, tax management in Tulungagung Regency has met the professional indicators (honest, fair, trustworthy), transparency, and accountability. Keywords: Regional Finance, Local Tax, Islamic Economy.

The Expenditure Performance and Tax Evectiveness of Kediri Regency Nasrin, Ewita; Ardini, Mayda Putri; Al-Hasyimi, Muhammad Ilzam Hafidz; Dhiyah, Nazhathul Mila; Rahmawati, Nila Yuni; Viona Caristanica; Hapsari, Mega Tunjung
Journal of Accounting Inquiry Vol. 3 No. 2 (2024)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2024.3.2.052-061

Purpose: The purpose of this study was to determine how the performance of local expenditure and local tax revenue in Kediri Regency. Methodology: The research method used is descriptive-quantitative, using secondary data in the form of financial reports and local government budgets from the Kediri District Statistics Agency and the Ministry of Finance for 2018-2023. Findings: The results showed that Kediri District's expenditure growth for 6 years was classified as unfavorable because the average revenue growth was smaller than the average expenditure growth. Meanwhile, the performance of operational expenditure to total expenditure shows good results because operational expenditure is less than 90%. The performance of capital expenditure on total expenditure also shows good results with a percentage of more than 5%. And the performance of direct expenditure and indirect expenditure on total expenditure shows good results, with the average direct expenditure greater than the average indirect expenditure. In terms of local tax performance, Kediri Regency from 2018-2023 shows very effective results where each ratio value is more than 100%. Novelty: This study analyzes 5 ratios of expenditure performance and local taxes in Kediri Regency for the last 6 years, starting from 2018 to 2023.

ANALISIS KINERJA KEUANGAN DAERAH PADA PEMERINTAHAN KABUPATEN JOMBANG TAHUN 2019-2023 Hapsari, Mega Tunjung; Sindy Sephya Dwi Ayunda; Dewi Syahira; Khairunnisa Diva Azhari; Rahmadita, Aulia; Adellia Salma Nur'aini Supit
Jurnal Ilmiah Ekonomi Bisnis Vol 10 No 3 (2024): JURNAL ILMIAH EKONOMI BISNIS - ON PROGRESS
Publisher : Jurnal Ilmu Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/jieb.v10i3.1752

Kinerja daerah fiskal Pemerintahan daerah adalah kemampuan pemerintah untuk memaksimalkan sumber daya keuangan, yang menghasilkan anggaran pendapatan dan belanja daerah yang lebih baik dapat dimanfaatkan secara efektif dan efisien. Tujuan dari penelitian ini adalah untuk menganalisis bagaimana kinerja keuangan pemerintah berjalan Kabupaten Jombang tahun 2019 sampai dengan tahun 2023, mengidentifikasi faktor-faktor penghamb penerapan kinerja keuangan, dan mendeskripsikan upaya penerapan kinerja keuangan. Metode penelitian ini adalah pendekatan kualitatif dengan pendekatan deskriptif. Penelitian ini mengumpulkan data menggunakan pendekatan kualitatif, dan data sekunder yang digunakan untuk analisis data deskriptif diperoleh dari Badan Pusat Statistik Kabupaten Jombang. Hasil/Temuan: Dari penelitian sebanyak kasus menunjukkan bahwa analisis rasio derajat desentralisasi sebesar 20,96% berada dalam standar, dan analisis tingkat kemandirian keuangan daerah sebesar 25,3% yang mengklasifikasikannya ke dalam kategori kategori fiskal rendah. Kompetensi dan pola hubungan penasehat. Berdasarkan hasil survei di Prefektur Jombang, dukungan terhadap realisasi otomi daerah di Prefektur Jombang masih tergolong rendah, namun semakin meningkat dari waktu ke waktu. Untuk mengatasi masalah ini, peneliti kembali mengoptimalkan peningkatan penguatan dan perluasan sumber pendapatan sesuai dengan potensi yang ada, mengoptimalkan pendapatan pajak daerah dan bea cukai, serta menyesuaikan bidang kompetensi masing-masing pegawai jumlah karyawan. Meningkatkan jumlah operator yang dapat memanfaatkan secara maksimal aplikasi terkait sistem informasi keuangan daerah untuk memudahkan penganggaran. Kata kunci: analisis, analisis rasio keuangan, kinerja keuangan

Kinerja Belanja Pemerintah Daerah Kota Kediri Tahun 2018-2023 Wulandari, Catur; Sofa, Indah Ainus; Ardiansyah, Moh; Aisyah, Sindy Nur; Sasongko, Wahyu Isnu; Hapsari, Mega Tunjung
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 3 No. 4 (2024): Desember : Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v3i4.2670

The purpose of this research is to analyze the financial performance of the Kediri City government in 2018-2023. This research uses a quantitative approach with descriptive analysis methods. The data comes from Kediri City regional expenditure data for the 2018-2023 period, which was obtained through the Kediri City Central Statistics Agency and the Kediri City Regional Revenue, Financial and Asset Management Agency. The data is processed using regional financial ratio analysis. This research shows that the average expenditure growth ratio of the Regional Government of Kediri City is not good because expenditure growth exceeds income, the average capital expenditure is 10.91% indicating good performance in regional development, the average percentage of operating expenditure is 85, This 45% shows that the operational expenditure performance of the City of Kediri during the 2018-2023 period showed good performance.

Pengaruh Current Ratio (CR), Net Profit Margin (NPM), Total Asset Turn Over (TATO) Terhadap Profitabilitas Perusahaan PT. Telkom Indonesia Tahun 2011-2020 Nadila, Ayva; Hapsari, Mega Tunjung
Journal of Economics and Policy Studies (JEPS) Vol. 3 No. 1 (2022): JEPS: Journal of Economic and Policy Studies
Publisher : UIN Sayyid Ali Rahmatullah

Dalam sebuah perusahaan sangatlah penting adanya profit karena profit merupakan tingkat efisiensi perusahaan, yaitu sejauh mana kemampuan perusahaan untuk mengurangi biaya operasi selama periode waktu tertentu. Dengan adanya profit investor akan mengetahui seberapa perusahaan tersebut mampu menghasilkan laba, sehingga investor dapat mengambil keputusan dengan bijak. Dan investor tidak akan merasa rugi berinvestasi di perusahaan tersebut. Seorang investor hanya perlu melakukan sebuah analisa yang mempengaruhi adanya profit. Penelitian ini bertujuan untuk mengetahui Pengaruh Current Ratio (CR), Net Profit Margin (NPM), Total Asset Turn Over (TATO) Terhadap Profitabilitas (Return On Asset) pada perusahaan PT. Telkom Indonesia pada tahun 2011-2020. Penelitian ini menggunakan pendekatan metode kuantitatif dengan data sekunder yang diperoleh dari dokumen data laporan keuangan perusahaan dengan teknik dokumentasi melalui media internet dan aplikasi Indopremier sekuritas. Teknik analisis data yang digunakan adalah uji asumsi klasik, regresi linier berganda, uji hipotesis, serta koefisien determinan. Pengolahan data menggunakan program software SPSS (Statistic Package for the Social Sciens) 25.0 for windows. Hasil penelitian ini membuktikan bahwa variabel Current Ratio (CR) tidak berpengaruh positif dan signifikan terhadap Return On Asset (ROA) pada tahun 2011-2020. Sedangkan variabel Net Profit Margin (NPM) dan Total Asset Turn Over (TATO) berpengaruh positif dan signifikan terhadap Return On Asset (ROA) pada tahun 2011-2020.

PENGARUH GAYA HIDUP, KONTROL DIRI, LITERASI KEUANGAN SYARIAH, MOTIVASI, DAN PENGETAHUAN INVESTASI SYARIAH TERHADAP MANAJEMEN KEUANGAN PRIBADI MAHASISWA SULISTYANA, RISKI ANISCA DWI; Hapsari, Mega Tunjung
Journal of Economics and Policy Studies (JEPS) Vol. 5 No. 2 (2024): JEPS: Journal of Economic and Policy Studies
Publisher : UIN Sayyid Ali Rahmatullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/jeps.v5i2.9829

Manajemen keuangan pribadi dikalangan mahasiswa saat ini menjadi topik yang menarik ditengah maraknya kasus pinjaman online dan gaya hidup yang berlebihan. Mahasiswa cenderung sulit mengontrol dirinya dan sering mengalokasikan dananya untuk memenuhi apa yang diinginkan daripada apa yang dibutuhkan. Penelitian ini dilakukan untuk menguji pengaruh gaya hidup, kontrol diri, literasi keuangan syariah, motivasi, dan pengetahuan investasi syariah terhadap manajemen keuangan pribadi mahasiswa manajemen keuangan syariah. Responden yang digunakan sebanyak 246 dengan menyebarkan kuesioner kepada mahasiswa Program Studi Manajemen Keuangan Syariah. Penelitian ini menggunakan pendekatan kuantitatif dengan penyebaran kuisioner sebagai data primer. Kemudian data yang didapatkan diuji menggunakan regresi linier berganda. Hasil pengujian melalui SPSS 25.00 dapat kesimpulan bahwa variabel gaya hidup, literasi keuangan syariah, dan pengetahuan investasi syariah berpengaruh signifikan terhadap manajemen keuangan pribadi mahasiswa. Sedangkan variabel kontrol diri dan motivasi tidak berpengaruh signifikan terhadap manajemen keuangan pribadi mahasiswa. Hasil uji koefisien determinasi (R2) diperoleh gaya hidup, kontrol diri, literasi keuangan syariah, motivasi, dan pengetahuan investasi syariah berpengaruh sebesar 0,681 atau sebesar 68,1% terhadap manajemen keuangan pribadi sedangkan sisanya dipengaruhi oleh variabel lain diluar penelitian.

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