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All Journal Jurnal Akuntansi Multiparadigma Kinerja: Jurnal Ekonomi dan Manajemen JURNAL PENDIDIKAN TAMBUSAI YUME : Journal of Management Journal of Contemporary Accounting Jurnal Riset Akuntansi Kontemporer Jurnal Ilmiah Manajemen Kesatuan JBMR: Journal of Business and Management Review International Journal Of Science, Technology & Management (IJSTM) Economics and Digital Business Review Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) International Journal of Social Science Bulletin of Community Engagement Jurnal Multidisiplin Madani (MUDIMA) East Asian Journal of Multidisciplinary Research (EAJMR) Lensa Ilmiah: Jurnal Manajemen dan Sumberdaya Business Management Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Atestasi : Jurnal Ilmiah Akuntansi
Ramadhan, Muh Syahru
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Peran UMKM Kembang Goyang Terhadap Peningkatan Pendapatan Masyarakat Desa Rasabou Kecamatan Bolo Kabupaten Bima Taufik Hidayat; Muh. Syahru Ramadhan; Lilis Marlina
Bulletin of Community Engagement Vol. 5 No. 2 (2025): Bulletin of Community Engagement
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/bce.v5i2.1957

Abstract

This study aims to examine the role of the Kembang Goyang micro, small, and medium enterprise (MSME) in enhancing community income in Rasabou Village, Bolo District, Bima Regency. This MSME was selected due to its significant growth compared to similar businesses and its tangible contribution to job creation and economic empowerment, particularly for women. The research employed a qualitative case study approach, with data collected through in-depth interviews, observations, and documentation. The findings reveal that Kembang Goyang MSME plays a strategic role in increasing household income, generating employment opportunities, and strengthening family economic resilience. Several factors support its success, including independent capital, stable market demand, a flexible daily wage system, social-relation-based marketing strategies, and strong entrepreneurial motivation. Nevertheless, the enterprise faces challenges such as low-quality packaging, limited digitalization, restricted market access, and the absence of external support from government or development agencies. This research contributes to the literature on community-based MSMEs by highlighting how locally rooted enterprises can serve as catalysts for women’s empowerment, household economic resilience, and grassroots employment. The study also provides practical insights for policymakers and stakeholders to design synergistic support systems that enhance the sustainability and scalability of MSMEs leveraging local potential.
Peran Faktor Internal dan E-Filing System dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi Rahmadani, Desti Andi; Adhim, Chairul; Iskandar, Rizkiana; Ramadhan, Muh. Syahru; Suhaety, Yeye
Lensa Ilmiah: Jurnal Manajemen dan Sumberdaya Vol. 3 No. 1 (2024): Lensa Ilmiah: Jurnal Manajemen dan Sumberdaya
Publisher : ELRISPESWIL - Lembaga Riset dan Pengembangan Sumberdaya Wilayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54371/jms.v3i1.335

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh penerapan e-filing system, pemahaman peraturan perpajakan dan kesadaran perpajakan terhadap kepatuhan wajib pajak orang pribadi di Kecamatan Dompu Nusa Tenggara Barat. Penelitian ini merupakan penelitian deskriptif kuantitatif, dengan sampel sebanyak 99 responden dengan menggunakan metode purposive sampling. Metode analisis yang digunakan adalah analisis regresi linier berganda untuk menguji pengaruh variabel independen terhadap variabel dependen. Teknik pengumpulan data lapangan menggunakan kuesioner dan diolah menggunakan SPSS versi 25. Hasil penelitian ini menunjukkan bahwa penerapan sistem e-filing, pemahaman peraturan perpajakan, dan kesadaran perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi. Artinya pemerintah hendaknya melakukan upaya penyuluhan perpajakan secara berkesinambungan guna meningkatkan pemahaman peraturan perpajakan dan kesadaran perpajakan melalui seminar atau penyuluhan lainnya, serta memaksimalkan penerapan sistem e-filing.
Pengaruh Literasi Keuangan dan Sikap Keuangan terhadap Pengelolaan Keuangan UMKM Mulyati, Mulyati; Ramadhan, Muh. Syahru; Amelya, Dwi Rezky
Lensa Ilmiah: Jurnal Manajemen dan Sumberdaya Vol. 3 No. 2 (2024): Lensa Ilmiah: Jurnal Manajemen dan Sumberdaya
Publisher : ELRISPESWIL - Lembaga Riset dan Pengembangan Sumberdaya Wilayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54371/jms.v3i2.447

Abstract

Hasil Survei Nasional Literasi Keuangan (SNLK) yang dilakukan oleh OJK dalam beberapa tahun terakhir menunjukkan bahwa literasi keuangan pada kelompok UMKM masih fluktuatif. Hal ini mencerminkan rendahnya pengetahuan tentang literasi keuangan dan sikap keuangan di kalangan pemilik UMKM, yang menjadi latar belakang penelitian ini. Penelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan dan sikap keuangan terhadap pengelolaan keuangan UMKM di Kecamatan Dompu. Penelitian ini menggunakan metode kuantitatif deskriptif dengan sampel sebanyak 82 responden dari UMKM se-Kecamatan Dompu, menggunakan metode simple random sampling. Metode analisis yang digunakan adalah analisis regresi linear berganda untuk menguji pengaruh variabel independen terhadap variabel dependen. Data dikumpulkan melalui kuesioner dan diolah menggunakan SPSS 25. Hasil penelitian menunjukkan bahwa literasi keuangan berpengaruh signifikan terhadap pengelolaan keuangan, sementara sikap keuangan tidak berpengaruh signifikan terhadap pengelolaan keuangan secara parsial (uji t). Namun, secara simultan (uji f), variabel literasi keuangan dan sikap keuangan berpengaruh signifikan terhadap pengelolaan keuangan.
FOUCAULDIAN SURVEILLANCE IN PROBITY AUDIT: DECODING STRATEGIES TO PREVENT PROCUREMENT FRAUD Ramadhan, Muh. Syahru; Iswati, Sri
JRAK Vol 17 No 1 (2025): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.21839

Abstract

Corruption cases in the procurement of goods and services continue to occur. This study aims to examine the effectiveness of the implementation of probity audits in preventing fraud in the procurement of goods and services. This study uses qualitative approach with participants from the DKI Jakarta Provincial and the Dompu Regency Inspectorate. The results of the study indicate that the probity audits carried out by the DKI Jakarta Provincial Inspectorate and the Dompu Regency Inspectorate during 2023 and 2024 have not been optimal. This is because the probity audit process still uses the data sampling method, thus limiting comprehensive fraud detection. Furthermore, this study found that the lack of qualified auditors and inadequate technological support hindered audit effectiveness. This study contributes to the academic literature and audit and oversight practices by integrating the concept of Foucauldian oversight into the context of integrity audits to prevent fraud in government procurement.
The Influence of Economic Growth, Education, and Macroeconomic Factors on Regional Poverty Reduction Dodo Kurniawan; Muh. Syahru Ramadhan
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 4 (2025): JIMKES Edisi Juli 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i4.3372

Abstract

The poverty rate in the region has consistently remained above 12% over the past five years, indicating a persistent socioeconomic challenge. This study aims to analyze the effect of population, economic growth, regional spending, inflation, and education on poverty levels by utilizing secondary data obtained from official national statistics and financial institutions. The method used is multiple regression analysis with the aid of SPSS 21 software. The findings show that population and inflation have a positive but statistically insignificant influence on poverty, while regional spending also exerts a positive and insignificant effect. In contrast, economic growth and education have a negative and statistically significant effect on poverty, with probability values of 0.003 and 0.042, respectively. Simultaneously, the five variables examined show a significant collective influence on poverty levels during the 2009–2023 period. These results emphasize that economic growth and education play key roles in poverty reduction. The study provides important insights for policymakers to formulate targeted, evidence-based strategies aimed at addressing poverty more effectively and sustainably in the long term.
Co-Authors Alfionita, Feni Amelya, Dwi Rezky Annisa Asmawati Awaliah, Jumratul Chairul Adhim Dodo Kurniawan Fahrudin Fahrudin Fahrul Mauzu Fitri Fitri INDRA HERMAWAN Iskandar, Rizkiana Islamiah, Nurainun Rizki Isnawati Isnawati Johan Arifin Lilis Marlina M. Ikhwan Mansyuri Mahmud Mahmud Mansyuri, M. Ikhwan Mauzu, Fahrul Mulyati Mulyati Mulyati Mulyati Mulyati Mutmainah, Wildatun Nurul Hayat Nurul Hayat Purnami, Serli Dwi Rahmadani, Desti Andi Rahmatul Laili Rahmatul Laili Ramadhan, Risca Ariska Rizky Ramadhan Rizky Ramadhan, Rizky Rostina Rubiyanti, Desi Samsudin Samsudin Samsudin Shoalihin Sri Iswati Sri Kurniati, Sri Suharni Sumarni Sumarni Surian, Surian Taufik Hidayat Wulandari Wulandari Wulandari, Apriliyani Yeye Suhaety Zakariah, Ibrahim