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All Journal JURNAL PENDIDIKAN TAMBUSAI Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Jurnal Ekuivalensi International Journal of Economics Development Research (IJEDR) Jurnal Graha Pengabdian Jurnal Pengabdian kepada Masyarakat Nusantara ARSY : Jurnal Aplikasi Riset kepada Masyarakat Munaddhomah: Jurnal Manajemen Pendidikan Islam Jurnal Ilmiah Raflesia Akuntansi ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Journal of Education Research SENMEA
Riningsih, Duwi
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Nursing Social Sciences Other

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Evaluating the Effectiveness of Special and General Allocation Funds on Capital Spending in Indonesia Regional Economies Rukmini, Meme; Riningsih, Duwi; Nuansari, Shindy Dwita; Yunanto, Ferdy; So, Mayciella
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 4 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i4.8568

Abstract

This study examines the effectiveness of Special Allocation Funds (DAK) and General Allocation Funds (DAU) on Regional Capital Expenditures in Regencies and Cities in Indonesia in 2021. The findings indicate that DAK does not have a significant positive effect on capital expenditures, while DAU has a positive and significant impact. However, simultaneous testing results show that DAK and DAU together significantly influence capital expenditures, as evidenced by an F-value of 72.050 with a significance level of 0.000 (< 0.05). These results suggest that while DAK individually does not directly impact capital expenditures, its combination with DAU plays a crucial role in supporting regional investment and infrastructure development. Therefore, optimizing DAK management is necessary to enhance its flexibility and effectiveness in financing capital expenditures, ensuring a more direct contribution to regional development. Local governments should allocate DAU wisely, not only for routine expenditures but also for long-term investments that drive economic growth. Additionally, improving transparency and accountability in budget management is essential to ensure that allocated funds are utilized effectively and efficiently. Future research is recommended to incorporate other variables, such as Local Revenue (PAD) and Revenue Sharing Funds (DBH), to gain a more comprehensive understanding of the factors influencing regional capital expenditures in subsequent years
Pengaruh persepsi korupsi dan kepercayaan kepada pemerintah terhadap tax morale: Peran mediasi pengetahuan perpajakan Riningsih, Duwi
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol. 9 No. 2 (2024): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/keberlanjutan.v9i2.y2024.p115-131

Abstract

Penelitian ini bertujuan menganalisis pengaruh persepsi korupsi dan kepercayaan kepada pemerintah terhadap tax morale wajib pajak UMKM di Kota Kediri, dengan pengetahuan perpajakan sebagai variabel intervening. Metode kuantitatif digunakan dengan pendekatan Partial Least Squares (PLS) untuk mengolah data dari 100 responden UMKM. Hasil penelitian menunjukkan bahwa persepsi korupsi berpengaruh positif dan signifikan terhadap tax morale, sedangkan kepercayaan kepada pemerintah juga memiliki pengaruh positif terhadap tax morale, meski relatif kecil. Pengetahuan perpajakan menjadi variabel paling signifikan yang memengaruhi tax morale, serta memperkuat hubungan antara kepercayaan kepada pemerintah dan tax morale. Namun, persepsi korupsi tidak berpengaruh signifikan terhadap pengetahuan perpajakan. Penelitian ini menekankan pentingnya transparansi, edukasi perpajakan, dan peningkatan akuntabilitas pemerintah untuk menciptakan sistem perpajakan yang lebih inklusif dan meningkatkan kepatuhan wajib pajak
Pelatihan Penyusunan Laporan Laba Rugi Pada Kelompok Usaha Pembibitan Bawang Merah “Muda Mojorembun Menimbun” Kecamatan Rejoso Kabupaten Nganjuk Chandra Pramana, Andy; Yap, Nonni; Riningsih, Duwi; Mahmudi, Sulthon; Agustina, Eka
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 3 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Edisi Mei- Agustus
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i3.3438

Abstract

Masyarakat Desa Mojorembun yang berprofesi sebagai penimbun bibit bawang merah kerap kali membanding-bandingkan perolehan laba atas penjualan bibit bawang merah. Tetapi sebagian masyarakat sangsi atas dasar perhitungan laba yang digunakan. Setelah mendapatkan pelatihan tentang perhitungan harga pokok penjualan yang sesuai dengan kaidah akuntansi, kami tim pengabdian kepada masyarakat kembali memberikan pelatihan lanjutan pada komunitas 3M mengenai penyusunan laporan laba rugi agar dasar perhitungan yang digunakan adalah tepat dan sesuai dengan kaidah akuntansi. Hasil dari pelatihan yang kami berikan adalah peserta pelatihan telah memahami format dan item-item apa saja yang dierhitungkan dalam menghitung laba dan rugi sesuai dengan SAK EMKM. Peserta pelatihan melakukan simulasi perhitungan laba dan rugi mereka masing-masing, sehingga pemahaman dan ketrampilan peserta meningkat setelah mengikuti pelatihan.
Pelatihan Perhitungan dan Pembayaran Pajak Bumi dan Bangunan Riningsih, Duwi; Yap, Nonni
Journal of Education Research Vol. 5 No. 1 (2024)
Publisher : Perkumpulan Pengelola Jurnal PAUD Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37985/jer.v5i1.885

Abstract

Pajak Bumi dan Bangunan menurut Undang-undang Pajak Bumi dan Bangunan adalah iuran yang dikenakan terhadap wajib pajak, pemegang kekuasaan, penyewa dan yang memperoleh manfaat dari bumi dan atau bangunan. Kurangnya kedisiplinan wajib pajak terhadap pembayaran pajak dapat dilakukan dengan Pelatihan dalam memperluas pemahaman wajib pajak mengenai subjek pajak dan objek pajak. Memahami perhitungan besaran pokok dari Pajak Bumi dan Bangunan P dua yang terutang berdasarkan Pasal delapan puluh satu UU PDRD. Dan melakukan pembayaran pajak dengan mengunakan aplikasi online seperti Tokopedia. Pengabdian masyarakat ini bertujuan untuk memahami konsep pelatihan, perhitungan, dan pembayaran pajak sehingga berkurangnya ketidakdisiplinan dalam pembayaran pajak.
ANALISIS KEBIJAKAN INSENTIF PAJAK PPnBM MOBIL TERHADAP PENJUALAN MOBIL DI ERA PANDEMI COVID-19 Riningsih, Duwi
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

The purpose of this research is for whether the economic growth policy through the Regulation of the Minister of Finance Number – 20/PMK.010/2021 PT. XXX which is one of the companies that sell cars in the Kediri City has an impact on car sales during the Covid-19 pandemic. The method used is descriptive analysis. The data obtained will be analyzed and processed according to the theory under that research to draw the conclusions. From the results of the study it can be concluded that PT. XXX car sales for certain classifications experienced the highest sales increase of up to 120% compared to the month before the 100% PPnBM reduction policy was implemented
Empowering Sustainable School Innovation Through Islamic Leadership and Islamic Business Ethics Purwati, Astri Ayu; Hamzah, Zulfadli; Arif, Muhammad; Deli, Mazzlida Mat; Riningsih, Duwi; Rukmini, Meme
Munaddhomah: Jurnal Manajemen Pendidikan Islam Vol. 6 No. 4 (2025): Progressive Management of Islamic Education
Publisher : Prodi Manajemen Pendidikan Islam Pascasarjana Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/munaddhomah.v6i4.2353

Abstract

The growing demand for sustainable innovation in educational institutions underscores the importance of leadership models grounded in ethical and religious values. In the context of Islamic education, leadership is not only expected to drive organizational performance but also to uphold Islamic ethical principles that shape decision-making and innovation practices. This study aims to examine the influence of Islamic Leadership on sustainable school innovation, with Islamic Business Ethics serving as a mediating variable. The research focuses on Islamic private schools in Pekanbaru, Indonesia. The study employs a quantitative research design using a survey method. From a total of 349 Islamic private schools, 100 schools were selected as the research sample using purposive sampling. Data were collected from school leaders and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0 software to test both direct and indirect relationships among variables. The findings reveal that Islamic Leadership has a significant and positive effect on sustainable school innovation. Furthermore, Islamic Leadership positively influences the implementation of Islamic Business Ethics. The results also confirm that Islamic Business Ethics significantly mediates the relationship between Islamic Leadership and school innovation, indicating that ethical practices strengthen the impact of leadership on innovation outcomes. These findings imply that integrating Islamic ethical values into leadership practices is essential for fostering sustainable innovation in Islamic educational institutions. In practice, school leaders are encouraged to embed Islamic Business Ethics into the organizational culture to enhance innovation and long-term educational sustainability.
Co-Authors Andy Chandra Pramana Arinda, Bima Fatkul Khusna Deli, Mazzlida Mat eferyn, Krissantina Efferyn, Krissantina Eka Agustina, Eka Gabriella K, Sielva Hamzah, Zulfadli Husna A, Bima Fatkul Hylmi M, Rafa Khusna, Bima Fatkul Mahmudi, Sulthon Marwanto, I Gusti Gede Heru Muhammad Arif Musyafar, Rafa Hylmi Nonni YAP P., Andy Chandra P., Oktaviani Wahyu Purwati, Astri Ayu Rukmini, Meme Shindy Dwita Nuansari So, Mayciela So, Mayciella Wahyu Prihardina, Oktaviana Wahyu Prihardini, Oktaviani Yunanto, Ferdy