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Pengaruh Efektivitas dan Kontribusi Pajak Daerah Terhadap Pendapatan Asli Daerah (PAD) Kabupaten Demak ulyana, wahdaul; Ningsih, Tri Widyastuti
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study was to determine the level of effectiveness and contribution of local tax revenues and their effect on Regional Original Income in Demak Regency in 20112020. This study uses data collection techniques through documentation, namely secondary data in the form of Budget Realization Reports and Demak Regency. Data management is done by calculating the ratio of each variable, namely the effectiveness of local taxes, local tax contributions, and local revenue. Then it is calculated and processed using the Statistical Product and Service Solution (SPSS) software program. Based on the results of the effectiveness and contribution ratio analysis, it shows the effectiveness of the Demak Regency regional tax during the years 2011-2020, with an average of 131.738% and belongs to the very effective criteria. The contribution of local taxes to the local revenue of Demak Regency during 2011-2020 is with an average of 35.244% and is included in the criteria quite well. The effectiveness of local taxes partially has a significant effect on PAD in Demak Regency and the contribution of local taxes partially does not have a significant effect on PAD in Demak Regency. Simultaneously, the effectiveness of local taxes and local tax contributions has no significant effect on PAD in Demak Regency.
Peran Konsultan Keuangan dalam Mendukung Good Corporate Governance Tri Widyastuti Ningsih; Rangga Putra Wardana; Ahmad Syafi' Bariklana; Ika Putri Agustina; Zahwa Qonita Qurrota A'yun; Ishlahul Khoiriyah; Sabrina Septiani Ramandhani; Irsyad Bagus Wicaksono
JURIBMAS : Jurnal Hasil Pengabdian Masyarakat Vol 5 No 1 (2026): Juli 2026
Publisher : LKP KARYA PRIMA KURSUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62712/juribmas.v5i1.1079

Abstract

Rendahnya literasi keuangan dan kurangnya pemahaman pelaku UMKM terhadap pencatatan keuangan serta kewajiban perpajakan menjadi permasalahan utama dalam penerapan Good Corporate Governance (GCG). Kegiatan ini bertujuan untuk menganalisis peran konsultan keuangan dalam mendukung penerapan GCG pada UMKM melalui pendampingan keuangan dan perpajakan. Metode yang digunakan adalah pendekatan kualitatif deskriptif melalui observasi, wawancara, dan dokumentasi selama kegiatan magang di Dokter Finance pada Januari–Maret 2026. Mitra kegiatan terdiri dari pelaku UMKM dan tim konsultan keuangan. Evaluasi dilakukan melalui pengamatan terhadap perubahan pemahaman dan kemampuan pelaku UMKM dalam pengelolaan keuangan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman pelaku UMKM terkait pencatatan keuangan, penyusunan laporan keuangan, serta kepatuhan perpajakan. Selain itu, pelaku UMKM mulai menerapkan prinsip transparansi dan akuntabilitas dalam pengelolaan usaha sehingga kualitas tata kelola usaha menjadi lebih baik dan terstruktur
Implementation of Islamic values in the Quadruple Helix for circular creative economy Mawadah, Sokhikhatul; Ningsih, Tri Widyastuti; Kurniawan, Anugallakata Nea Sasgapata
Jurnal Ekonomi & Keuangan Islam Volume 12 No. 2, July 2026
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/JEKI.vol12.iss2.art15

Abstract

Purpose – This study examines the potential of culinary micro, small, and medium-sized enterprises (MSMEs), the roles of Quadruple Helix (QH) stakeholders (government, academia, business, and community), the implementation of the QH model in circular economy–based food waste management, and the integration of Islamic values within this framework.Methodology – A descriptive-exploratory qualitative approach was employed using in-depth interviews with representatives from government institutions (the MSME office and the environmental agency), 16 culinary MSMEs, academics and community stakeholders. Participants were purposively selected to represent the four QH sectors: Data were collected through structured interviews and analyzed via triangulation.Findings – Semarang’s culinary MSMEs possess considerable economic and cultural potential but continue to face structural constraints, including limited access to capital, licensing barriers, and unequal business capacity issues. Collaboration among QH stakeholders remains fragmented, project-based, and insufficiently coordinated to support food waste management and innovation. Although circular economy initiatives have been introduced, they have not been systematically integrated into MSME development. Islamic values, particularly halal–thayyib, anti-israf, and amanah, provide a strong ethical foundation for sustainable food waste management but have not been consistently translated into collaborative practice. Consequently, the QH ecosystem has yet to evolve into an integrated and sustainable innovation system in China.Practical Implications – Strengthening coordination among QH stakeholders and developing MSME-focused policies are essential for improving circular economy implementation. Integrating Islamic ethical values into collaborative governance can further support sustainable food waste management in the Muslim community.Originality/Value – This study offers a novel perspective by integrating the QH model, circular economy principles, and Islamic ethical values to explain food waste governance in culinary MSMEs, highlighting the role of multi-stakeholder collaboration and faith-based ethics in promoting sustainable waste management.