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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Mahasiswa FEB Journal of Accounting and Investment Jurnal Pendidikan Ekonomi & Bisnis Resona : Jurnal Ilmiah Pengabdian Masyarakat Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Business and Finance Journal AKURASI: Jurnal Riset Akuntansi dan Keuangan FINANCIAL : JURNAL AKUNTANSI Value: Jurnal Manajemen dan Akuntansi Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi dan Manajemen SOLUSI Studi Kasus Inovasi Ekonomi Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Abdidas Jurnal Pengabdian Nasional (JPN) Indonesia Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) International Journal of Engagement and Empowerment (IJE2) Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak COVIT AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Akuntansi dan Keuangan Indonesian Journal of Community Diversity and Engagement RENATA Jurnal Pengabdian Masyarakat Kita Semua Jurnal Pengabdian Nasional (JPN) Indonesia Akurasi
Mudrifah, Mudrifah
Universitas Muhammadiyah Malang
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE IN SUPPORTING REGIONAL AUTONOMY IMPLEMENTATION (STUDY ON TULUNGAGUNG AND TRENGGALEK REGENCY) S.E, Mudrifah; Irianto, SE., MSA., Ph.D., Ak., Gugus
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research aims to know and compare about financial performance in Tulungagung and Trenggalek regency from 2006-2010 fiscal year to support regional autonomy implementation.  The data sources were from the documentations which was taken from DPPKAD Tulungagung Regency and Directorate General of Financial Development (www.djpk.depkeu.go.id) analysed by using descriptive comparative method with some financial ratios, the ratio  of financial independence regency, financial effectiveness, the degree of fiscal decentralization, the ratio of capital expenditures, the ratio of expenditure management, and growth ratios.   The result of this research showed that the financial independence of Tulungagung regency was 7, 76% higher than 6,53 % ratio of Trenggalek regency. However, both of them is in the 0-20% range therefore they have instructive pattern. The financial effectiveness of Tulungagung and Trenggalek regency in the late five years was stable over 100%. Therefore it is very efective to both of them. The efectiveness means either Tulungagung regency or Trenggalek regency are able to implement PAD target. The result of capital expenditure ratio, showed that Trenggalek regency has higher rate, 17,68 %, meanwhile Tulungagung regency only has 16,45%.  The result of expenditure management ratio shown that Tulungangung regency has 92, 72% rates, and Trenggalek has 97, 42% rates. However, the growth of financial capabilty of Trenggalek and Tulungagung regency is good because it has increased from 2006-2010, although it is very small increasing. Overall, the financial capability both of Tulungagung and Trenggalek Regency is still in the low level to support regional autonomy implementation. So, the government needs to have an effort to increase PAD either from extensification or intensification by identifying regency potential to increase financial source by improving performance of tax collection.
Digital Persona, Flexible Hustle dan Exposure Anxiety pada Minat Wirausaha Digital Gen Z Mudrifah, Mudrifah; Trioko, Sunan
Solusi Vol. 23 No. 4 (2025): October
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v23i4.13048

Abstract

Fenomena meningkatnya ketertarikan Generasi Z terhadap kewirausahaan digital di tengah tekanan ekonomi kreatif, persaingan platform daring, dan tuntutan pencitraan diri di media sosial menunjukkan munculnya tantangan baru dalam membangun identitas dan motivasi berwirausaha digital. Penelitian ini bertujuan untuk memahami secara mendalam bagaimana digital persona, flexible hustle, dan exposure anxiety membentuk minat berwirausaha digital pada Generasi Z di Kota Blitar. Pendekatan yang digunakan adalah kualitatif interpretatif dengan desain fenomenologi, yang memungkinkan peneliti menggali makna subjektif pengalaman individu dalam konteks digital entrepreneurship. Data dikumpulkan melalui wawancara mendalam terhadap sepuluh informan yang terdiri atas pelaku dan calon wirausaha digital, kemudian dianalisis menggunakan analisis tematik berdasarkan tahapan Braun dan Clarke. Hasil penelitian mengungkapkan tiga tema utama. Pertama, digital persona yang autentik berperan sebagai modal sosial digital, membangun kepercayaan publik dan memperkuat reputasi daring yang menjadi fondasi bagi aktivitas kewirausahaan. Kedua, flexible hustle muncul sebagai strategi adaptif yang membantu Gen Z menavigasi keterbatasan pasar kerja formal melalui kreativitas, fleksibilitas waktu, dan kemampuan lintas platform digital. Ketiga, exposure anxiety menciptakan ambivalensi emosional yang, meskipun semula menekan, dapat bertransformasi menjadi motivasi reflektif untuk belajar, beradaptasi, dan meningkatkan kapasitas diri. Ketiga tema tersebut saling berinteraksi secara dinamis, membentuk pola reflektif yang memperkuat minat berwirausaha digital. Secara teoretis, penelitian ini memperluas Theory of Planned Behavior dengan menambahkan dimensi digitalitas dan dinamika psikososial khas Generasi Z. Secara praktis, hasil penelitian menegaskan pentingnya identitas digital yang autentik, fleksibilitas kerja kreatif, dan literasi emosional digital sebagai prasyarat tumbuhnya kewirausahaan muda di era ekonomi digital.
Co-Authors Achmad Syaiful Hidayat Anwar Ahmad Juanda Ahmad Waluya Jati Aviani Widyastuti Aviani Wisyastuti Dian Rokhmawati Driana Leniwati Dwi Irawan Endang Dwi Wahyuni Enny Suprapti Fahmi Dwi Mawardi Ghina Harventy Gugus Irianto Hilaatul Mila Kusnia Hosnan, Ali Ihyaul Ulum Ihyaul Ulum Ihya`ul Ulum Ilyas Masudin Indah Cahyani Gobel Intani, Elok Binar Mahanani, Qory Satiti Nazaruddin Malik Novi Dwi Yanti Nur Hidayati Putri, Nur Alia Rika Wahyuningtyas Risky Angga Pramuja Rizky Angga Pramuja Sri Wahjuni Latifah Trioko, Sunan Wicaksono, Agung Prasetyo Nugroho