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All Journal Diklat Review : Jurnal manajemen pendidikan dan pelatihan Jurnal Riset Bisnis dan Manajemen Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management ABDI DALEM: Jurnal Pengabdian Kepada Masyarakat
Winarso, Eddy
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Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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DETERMINANTS OF FINANCIAL SUSTAINABILITY FOR MICRO, SMALL, AND MEDIUM ENTERPRISES IN THE CITY OF CIMAHI Siti Kustinah, Siti Kustinah; Winarso, Eddy
Jurnal Riset Bisnis dan Manajemen Vol. 18 No. 2 (2025): August Edition
Publisher : Faculty of Economic and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrbm.v18i2.20473

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a role in economic development and human resources competencies, revenue diversification strategies, cost management practices, and employment absorption, 2022 more than 65 million and contributing to Gross Domestic Product (GDP) by 61% equivalent to IDR 9,580 trillion and absorbing almost 97% of the workforce equivalent to 117 million workers. Associated with the Sustainable Development Goals (SDG), this study includes: SDG 1 ending poverty, SDG 2 ending hunger, SDG 3 good health and well-being, SDG 5 gender equality, SDG 8 inclusive and sustainable economic growth, and SDG 9 increasing sustainable industrialization and encouraging innovation. The study analyzed the factors that influence financial sustainability in MSMEs in Cimahi City, including financial sustainability. The results of the study: human resources competencies, revenue diversification strategies, and cost management practices partially and simultaneously have a positive and significant effect on the financial sustainability of MSMEs in Cimahi City.
The Influence of Land and Building Acquisition Tax (BPHTB) and Land and Building Tax - Rural and Urban (PBB-P2) on Regional Financial Independence in Regency/City of West Java Province, Year 2021 to 2023 Nolarita, Sofi Windi; Winarso, Eddy
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 3 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i3.593

Abstract

This study analyses the influence of Land and Building Acquisition Tax (BPHTB) and Rural and Urban Land and Building Tax (PBB-P2) on regional financial independence in regencies/cities in West Java Province. The approach used was a mixed-methods approach with a sequential explanatory design, beginning with quantitative analysis of secondary data from 2021 to 2023. This phase was followed by qualitative analysis through in-depth interviews with local government officials. The quantitative results indicate that BPHTB and PBB-P2 have a positive and significant influence on the level of regional financial independence. Qualitative findings indicate that these two taxes are significant not just for their ability to generate income but also for how they are managed. Challenges in managing BPHTB and PBB-P2 encompass target establishment affected by non-technical variables, unpredictable revenue potential, uncollectable receivables, data inconsistencies, insufficient fair value benchmarks, and constrained collection authority for national strategic initiatives. Implemented strategies encompass transaction value verification according to NJOP, revaluation of taxable assets, digitalisation of services, public engagement, fiscal incentives, and collaborations with third parties. This study emphasises the importance of effective regional tax management to strengthen fiscal capacity and reduce dependence on transfer funds.
The Influence of Land and Building Acquisition Tax (BPHTB) and Land and Building Tax - Rural and Urban (PBB-P2) on Regional Financial Independence in Regency/City of West Java Province, Year 2021 to 2023 Nolarita, Sofi Windi; Winarso, Eddy
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 3 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i3.593

Abstract

This study analyses the influence of Land and Building Acquisition Tax (BPHTB) and Rural and Urban Land and Building Tax (PBB-P2) on regional financial independence in regencies/cities in West Java Province. The approach used was a mixed-methods approach with a sequential explanatory design, beginning with quantitative analysis of secondary data from 2021 to 2023. This phase was followed by qualitative analysis through in-depth interviews with local government officials. The quantitative results indicate that BPHTB and PBB-P2 have a positive and significant influence on the level of regional financial independence. Qualitative findings indicate that these two taxes are significant not just for their ability to generate income but also for how they are managed. Challenges in managing BPHTB and PBB-P2 encompass target establishment affected by non-technical variables, unpredictable revenue potential, uncollectable receivables, data inconsistencies, insufficient fair value benchmarks, and constrained collection authority for national strategic initiatives. Implemented strategies encompass transaction value verification according to NJOP, revaluation of taxable assets, digitalisation of services, public engagement, fiscal incentives, and collaborations with third parties. This study emphasises the importance of effective regional tax management to strengthen fiscal capacity and reduce dependence on transfer funds.
PENINGKATAN LITERASI PENGELOLAAN SAMPAH BERBASIS AKUNTANSI LINGKUNGAN PADA KELURAHAN - KELURAHAN KOTA CIMAHI Citra Mulyandini, Vita; Kustinah, Siti; Winarso, Eddy; Jayanti, Dwi; Romli; Marlina; Prasetio Adi, Patria; Nidyati, Adelia
ABDI DALEM: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2025): Oktober
Publisher : PT. ANAN PUBLISHER CENDEKIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70585/abdidalem.v2i2.152

Abstract

Waste management is one of the major challenges faced by urban communities, including those in Melong and Cimahi sub-districts. The lack of public literacy in sorting, managing, and understanding the economic value of waste has led to an increasing volume of waste and low community participation in sustainable environmental management. To address this issue, this community service program was carried out with the aim of improving waste management literacy based on environmental accounting. The approach introduced the concept of recording the economic value of waste, the role of waste banks, and transparency in management through simple recording systems. The methods included education through training sessions, group discussions, and recording simulations. Evaluation was conducted using pre-test and post-test questionnaires with seven main indicators: waste knowledge, waste sorting, understanding of environmental accounting, recording economic value, the role of waste banks, environmental awareness, and transparency. A total of 63 participants from both sub-districts were involved.The results show a significant improvement in participants’ literacy, with the average pre-test score of 55 increasing to 82 in the post-test. The indicator of understanding environmental accounting showed the highest increase, from 47% to 83%. These findings demonstrate that the application of environmental accounting can enhance awareness, participation, and social responsibility in community-based waste management.
Pengaruh Persepsi Pelaku UMKM dan Sosialisasi SAK EMKM Terhadap Laporan Keuangan Berbasis SAK EMKM (Studi Kasus Pada UMKM berlokasi di Sentra Rajut Binong Jati) Winarso, Eddy; Kustinah, Siti
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 6 No. 1 (2022): Penguatan Kapasitas Masyarakat melalui Inovasi Pelayanan, Pendidikan, dan Pembe
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v6i1.775

Abstract

Penelitian in bertujuan untuk mengetahui bagaiaman pengaruh persepsi pelaku UMKM dan Sosialisasi SAK EMKM terhadap laporan keuangan berbasis SAK EMKM yang berlokasi di Sentra Rajut Binong Jati Bandung. Faktor yang diuji adalah persepsi pelaku UMKM dan Sosialisasi SAK EMKM sebagai variabel independen dan Laporan Keuangan berbasis SAK EMKM sebagai variable dependen. Metode yang digunakan adalah metode deskriptif dan verifikatif. Populasi adalah pelaku UMKM di Sentra Rajut Binong Jati sejumlah 200 unit usaha dengan menggunakan teknik penarikan sampling adalah non probability sampling dengan metode purposive sampling diperoleh sample peneltian berjumlah 67 unit usaha. Metode analisis adalah analisis regresi linier berganda dengan taraf signifakansi sebesar 10%. Pengolahan data menggunakan statistical Package for Sosial Sciences (SPSS) ver 25.00. Berdasarkan hasil penelitian secara parsial dan simultan menunjukkan bahwa persepsi pelaku UMKM dan sosialisasi SAK EMKM berpengaruh terhadap laporan keuangan berbasis SAK EMKM sebesar 61,90%, sisanya sebesar 38,10% dipengaruhi oleh faktor lain yang tidak diteliti
Co-Authors citra mulyandini, vita Dwi Jayanti Kustinah, Siti Marlina Nidyati, Adelia Nolarita, Sofi Windi Prasetio Adi, Patria Romli Siti Kustinah, Siti Kustinah