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All Journal EL-MUHASABA Equity: Jurnal Akuntansi Jurnal Abdimas Sangkabira Abdimas Indonesian Journal JUARA: JURNAL WAHANA ABDIMAS SEJAHTERA JURALINUS
Ernawati, Widi Dwi
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences

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PENGARUH RELIGIUSITAS DAN LOVE OF MONEY TERHADAP KEPATUHAN CALON WAJIB PAJAK Ratnawardhani, Eki Andika; Ernawati, Widi Dwi; Fatimah, Annisa
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 11, No 2 (2020): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v11i2.9117

Abstract

The purpose of this study was to determine the effect of religiosity and Love of money on prospective taxpayer compliance. Population of this research was students at State Universities in Malang and the amount sample is 393  respondent that was obtained by using  using purposive dan snowball sampling teqnique. The type of  research is quantitative method using the associative causal method. Data coolestion is done by distributing questionnaries  online and off line. The data analysis technique used in this study is multiple linear analysis. The results showed that the calculated value of t on the religiosity variable was 7,593, and the Love of money of 3,570 was greater than t table of 1,966. So religiosity and Love of money affect the compliance of prospective taxpayers. The variable that can explain the independent variable is 15.8%, and the remaining 84.2% is influenced by other variables not explained in this study.
PENGARUH RELIGIUSITAS DAN LOVE OF MONEY TERHADAP KEPATUHAN CALON WAJIB PAJAK Ratnawardhani, Eki Andika; Ernawati, Widi Dwi; Fatimah, Annisa
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 11, No 2 (2020): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v11i2.9117

Abstract

The purpose of this study was to determine the effect of religiosity and Love of money on prospective taxpayer compliance. Population of this research was students at State Universities in Malang and the amount sample is 393  respondent that was obtained by using  using purposive dan snowball sampling teqnique. The type of  research is quantitative method using the associative causal method. Data coolestion is done by distributing questionnaries  online and off line. The data analysis technique used in this study is multiple linear analysis. The results showed that the calculated value of t on the religiosity variable was 7,593, and the Love of money of 3,570 was greater than t table of 1,966. So religiosity and Love of money affect the compliance of prospective taxpayers. The variable that can explain the independent variable is 15.8%, and the remaining 84.2% is influenced by other variables not explained in this study.
Pendampingan Penyusunan Struktur BUMDES Pulotondo Mulyo Berbasis Potensi Ekonomi di Desa Pulotondo, Tulungagung Fatimah, Annisa; Wijayanti, Rika; Ernawati, Widi Dwi; Magdalena, Marlina; Indrayati, Indrayati
Abdimas Indonesian Journal Vol. 4 No. 2 (2024)
Publisher : Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/aij.v4i2.437

Abstract

The Community Service Team (PKM) of the Malang State Polytechnic (Polinema) carried out activities on July 3-4, 2024 at Pulotondo Village, Ngunut District, Tulungagung Regency. This was done to assist the Village-Owned Enterprise or often referred to as Bumdes Pulotondo Mulyo in Pulotondo Village, Ngunut District - Tulungagung Regency in compiling its organizational structure. The existence of Pulotondo village through Bumdes Pulotondo Mulyo must receive serious attention. Bumdes is expected to be able to manage assets, service providers, and other businesses to improve the welfare of its people according to Permendesa No. 4 of 2015. All capital for Bumdes Pulotondo Mulyo is obtained through direct participation from separated Village assets. This PKM activity is carried out in several stages, namely during pre-activity, activity implementation and post-activity. Based on the results of the pre-activity, the potential superior businesses owned by Bumdes are catering businesses, livestock/fishery feed distributors, and have a household waste business management plan. Therefore, the design of the Bumdes Management structure must be appropriate. To achieve organizational goals, Bumdes management really needs the support of management functions. The organizational structure of Bumdes Pulotondo Mulyo is not yet effective and stable. The initial steps that have been taken are to prepare the organizational structure and educate the job descriptions of all Bumdes managers. This activity received a positive perception from the Bumdes Pulotondo Mulyo Management. According to Bumdes, the PKM activity is very useful and opens up new insights that are ready to be applied to the Bumdes organization. It is hoped that this assistance can continue to be focused on strengthening the community's economy, increasing information, knowledge and skills, which must be carried out in multiple aspects, both from the aspects of society, social, culture, village government policies and marketing potential for Bumdes Pulotondo Mulyo.
PELATIHAN PENGOLAHAN MINYAK JELANTAH PADA BUMDES PULOTONDO, KEC. NGUNUT – KAB. TULUNGAGUNG Soedarso, Elvyra Handayani; Berlianingtyas, Putri Ayu; Kristanti, Ima; Rachmat, Basuki; Ernawati, Widi Dwi; Yusna, Yusna
Jurnal Abdimas Sangkabira Vol. 5 No. 1 (2024): Jurnal Abdimas Sangkabira, Desember 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v5i1.1308

Abstract

The village of Pulotondo, in the Ngunut subdistrict of Tulungagung Regency, has significant potential for freshwater fish farming and horticultural plant cultivation. However, this potential remains underutilized because the marketing area is still limited to the local scope. The local BUMDes (Village-Owned Enterprises) has not seized this opportunity and is only focusing on a micro-scale LPG retail business for the surrounding community. The event can provide BUMDes Pulotondo for utilizing waste processing, specifically converting used cooking oil into scented candles. This could reduce used cooking oil waste and allow the candles to be sold, thereby boosting BUMDes's economic potential. The service method includes material presentation, discussions, and practical exercises. Making candles from used cooking oil proceeded smoothly and was well-received by 12 participants, and they can produce candles for product sale.
Regional Financial Analysis and Strategy to Increase Regional Revenue Al Finna, Siti Tahta; Lutfillah, Novrida Qudsi; Ernawati, Widi Dwi
Equity: Jurnal Akuntansi Vol. 5 No. 1: September 2024
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v5i1.511

Abstract

This study analyzes the regional financial performance and revenue enhancement strategies of the Regional Finance Agency of Trenggalek Regency for the period 2019-2023. Qualitative methods were used with analysis techniques including revenue budget variance analysis, regional original revenue (PAD) effectiveness ratio, regional financial efficiency ratio, and expenditure efficiency ratio. The results showed that the regional financial analysis in 2019-2023 in BKD Trenggalek Regency with the results of (1) revenue realization exceeds the budget target, indicating good budget performance; (2) PAD effectiveness is quite good, although some targets are not achieved; (3) regional financial efficiency is still low due to high regional expenditure; (4) expenditure efficiency is generally achieved with a ratio below 100%; (5) revenue enhancement strategies are implemented through intensification and extensification.
PELATIHAN PEMASARAN UNIT USAHA CATERING BUMDES MELALUI BRANDING DESA DAN BUMDES PADA DESA PULOTONDO, KECAMATAN NGUNUT, KABUPATEN TULUNGAGUNG Maula, Farisa; Ernawati, Widi Dwi; Winarto, Edi; Oktavia, Fathimatus Zahro Fazda; Selviana, Vuvut; Handayawati, Kuni Utami
JUARA: Jurnal Wahana Abdimas Sejahtera Volume 6, Nomor 2, Juli 2025
Publisher : Jurusan Teknik Lingkungan Fakultas Arsitektur Lanskap dan Teknologi Lingkungan, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/hc4bec45

Abstract

Pemasaran digital dan strategi branding kini menjadi kebutuhan utama bagi unit usaha desa, khususnya Badan Usaha Milik Desa (BUMDes), untuk meningkatkan daya saing produk lokal. Kegiatan pengabdian ini dilaksanakan di Desa Pulotondo, Kecamatan Ngunut, Kabupaten Tulungagung, dengan fokus pada peningkatan kapasitas pemasaran digital unit usaha catering milik BUMDes setempat. Permasalahan utama yang dihadapi mitra adalah keterbatasan jangkauan pasar dan kurangnya identitas visual produk. Metode pelaksanaan kegiatan dibagi dalam tiga tahap: persiapan (observasi dan wawancara), pelaksanaan (pelatihan tatap muka terkait digital marketing, social commerce, dan branding visual), dan pelaporan. Sebanyak 9 peserta dari tim pengelola catering mengikuti pelatihan yang difasilitasi oleh tim dosen dan mahasiswa. Materi pelatihan mencakup penggunaan media sosial (Instagram, TikTok), platform social commerce (WhatsApp Business, Shopee), hingga pembuatan tautan terintegrasi melalui Linktree. Evaluasi melalui kuesioner menunjukkan peningkatan signifikan dalam pemahaman, keterampilan, dan kepuasan peserta terhadap kegiatan ini. Hasil kegiatan menunjukkan bahwa branding desa dan pemanfaatan digital marketing secara langsung meningkatkan visibilitas usaha catering serta memperluas jangkauan pasarnya. Hambatan teknis seperti keterbatasan koneksi internet dapat diatasi dengan kerja sama dan antusiasme tinggi dari para mitra. Secara keseluruhan, kegiatan ini memberikan kontribusi positif terhadap pemberdayaan ekonomi lokal dan peningkatan kapasitas manajerial pelaku usaha desa.
Evaluasi Kepatuhan Perpajakan Pengadaan Barang dan Jasa Dispendukcapil Kabupaten Malang Nugraheni, Dhea Galuh; Ernawati, Widi Dwi; Lukmana Putra, Indra
Jurnal Akuntansi Publik Nusantara Vol. 3 No. 2 (2025): Jurnal Akuntansi Publik Nusantara (JURALINUS), Juli-Desember 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v3i2.153

Abstract

Reseach evaluates tax compliance in the procurement of goods and services at the Department of Population and Civil Registration of Malang Regency, specifically concerning the calculation, remittance, and reporting of Income Tax Article 22, Article 23, and Value Added Tax (VAT). The research focuses on a local government institution obligated to fulfill tax duties in accordance with prevailing regulations. This applied research employs an exploratory method using interviews, observations, and documentation based on the 2023 procurement budget reports. In general, tax reporting procedures complied with regulations through the DJP Online system, supported by Bank Jatim as the reporting intermediary. However, several discrepancies were identified, such as misclassification of income tax on printed material procurement, inaccurate daily transaction recording, and inconsistencies in payment and remittance dates. Tax remittance occasionally exceeded the ideal post-completion period. Technical issues also occurred during reporting via the Coretax DJP system, particularly delays and data entry errors. Contributes to improving the accuracy of tax administration in local government entities. It is recommended that treasurers exercise greater care in classifying tax objects and strengthen coordination with the Regional Financial and Asset Agency (BKAD) to ensure smooth digital tax reporting. The findings underscore the importance of enhancing human resource capacity and leveraging information technology to support optimal public sector tax compliance.
Co-Authors Al Finna, Siti Tahta Annisa Fatimah Basuki Rachmat Farisa Nur Maula Handayawati, Kuni Utami Ima Kristanti INDRA LUKMANA PUTRA Indrayati, Indrayati Magdalena, Marlina Novrida Qudsi Lutfillah Nugraheni, Dhea Galuh Oktavia, Fathimatus Zahro Fazda Putri Ayu Berlianingtyas Ratnawardhani, Eki Andika Ratnawardhani, Eki Andika Selviana, Vuvut Soedarso, Elvyra Handayani Wijayanti, Rika Winarto, Edi Yusna, Yusna