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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI EKSISBANK (Ekonomi Syariah dan Bisnis Perbankan) Enrichment : Journal of Management SENTRI: Jurnal Riset Ilmiah Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PARADUTA : Jurnal Ekonomi dan Ilmu-Ilmu Sosial Al-Muhasib: Journal of Islamic Accounting and Finance Jurnal Akuntansi Pajak dan Manajemen
Khoiriawati, Novi
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Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis SiLPA Sebagai Alat Ukur Pengelolaan APBD pada Dinas Perindustrian dan Perdagangan Kabupaten Blitar Amelia, Fitri; Khoiriawati, Novi
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 2 No. 1 (2022)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v2i1.141

Abstract

Funds and Budget Calculation Excess Remaining (SiLPA) is the difference in funding from the realization of the revenues and expenditures for one period. The existence of SILPA in a period indicates the excess remaining financing in that period. The objective of this research was to analyze the performance of APBD management and found out the causes of SILPA in the period 2016 – 2020. This research was carried out at the Department of Industry and Trade of Blitar Regency using descriptive qualitative methods. Data collection techniques were carried out by observation, interviews, and documentation. The results showed that the performance of APBD management was good and efficient. Meanwhile, the existence of SILPA was due to the efficiency of spending and exceeding income. Keywords : APBD, SiLPA
ANALISIS PELUANG DAN TANTANGAN TEKNOLOGI TERHADAP PEMBERDAYAAN UMKM DI INDONESIA Aini, Ayshifa Nur; Safitri, Ela Nur; Majalina, Gita; Abidin, Muhammad Zainul; Khoiriawati, Novi
SENTRI: Jurnal Riset Ilmiah Vol. 3 No. 5 (2024): SENTRI : Jurnal Riset Ilmiah, Mei 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v3i5.2842

Abstract

ujuan dari penelitian ini adalah untuk menganalisis peluang dan kesulitan teknologi dalam memajukan usaha kecil dan menengah di Indonesia. Artikel ini berfokus pada pemberdayaan, bagaimana teknologi digital dapat membantu UKM meningkatkan kinerja dan bersaing di pasar global, serta tantangan dan peluang yang dihadapi UKM dalam pengembangan teknologiPeningkatan usaha kecil dan menengah merupakan langkah maju yang signifikan dalam memperbaiki dan memperkuat situasi perekonomian banyak masyarakat Indonesia, terutama melalui penciptaan lapangan kerja, pengurangan kesenjangan dan pengurangan kemiskinan. Metode dari literatur kualitatif (studi literatur) digunakan dalam proyek penelitian ini. Informasi yang digunakan dalam penelitian ini berasal dari data sekunder yang dikumpulkan pada website khususnya Laporan Pemberdayaan UMKM 2022 yang berkaitan dengan penelitian ini. Hasilnya menunjukkan bahwa evaluasi peluang dan keterbatasan teknologi dalam memajukan usaha kecil dan menengah (UMKM) di Indonesia menyoroti bahwa teknologi memiliki fungsi penting dalam meningkatkan daya saing dan produktivitas UMKM. Inisiatif publik untuk membantu UKM melakukan digitalisasi; Banyak penyedia layanan harus menghadapi keberlanjutan perusahaan di era digital. Namun, tantangan lain seperti rendahnya kualitas tenaga kerja, rendahnya kapasitas teknis dan terbatasnya akses terhadap modal juga mungkin terjadi. Untuk meningkatkan potensi UMKM di Indonesia, pemerintah dan organisasi terkait harus fokus pada pengembangan infrastruktur bisnis, peningkatan kualitas pegawai, dan peningkatan permodalan.
Studi Literatur Mengenai Pengaruh Literasi Pajak Terhadap Kepatuhan Wajib Pajak Di DKI Jakarta Astati, Selfea Dewi; Dewi, Aisfitria Riski Dewi Riski; Firdaus, Muhammad Fahrizal; khoiriawati, Novi
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 8 No 1 (2025): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/tajam.v8i1.335

Abstract

The impact of tax knowledge on taxpayer compliance in DKI Jakarta is examined in this study. In order to boost state revenue, taxpayer compliance is crucial. Nonetheless, the degree of compliance remains low in the DKI Jakarta area, presumably due to a lack of awareness regarding taxes. The Systematic Literature Review (SLR) type of qualitative research methodology is employed. The information is derived from ten pertinent articles. The results of the study show that taxpayer compliance rates are significantly improved by tax literacy. As seen by the recent decline in local tax revenue realization, taxpayers with high tax literacy are often more compliant, whereas those with low tax literacy are less compliant. This study also found that digital tax literacy is an important factor in the context of tax administration modernization, which is increasingly relevant in the current digital era; additionally, improving tax literacy can help reduce reporting errors and enhance transparency in tax management; and finally, the study's conclusion highlights the need to improve tax literacy through effective educational programs to encourage taxpayer compliance in Jakarta, thereby contributing to increased local tax revenue. Taxpayers with high tax literacy tend to better understand their rights and obligations, which leads to greater compliance in fulfilling their tax obligations.
Pengaruh Pajak Daerah dan Retribusi Daerah terhadap Pendapatan Asli Daerah (Studi Kasus pada Pemerintah Daerah Kabupaten atau Kota se-Jawa Timur Periode Anggaran 2021-2024) Ramadhan, Mutiara Lailatul; Meika, Dea; Sari, Irma Kurnia; Wulansari, Berliana Tri; Khoiriawati, Novi
Jurnal Pendidikan Tambusai Vol. 9 No. 2 (2025): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pajak daerah dan retribusi daerah terhadap pendapatan asli daerah (PAD) pada pemerintah Kabupaten/Kota di Provinsi Jawa Timur selama periode 2021–2024. Pendekatan yang digunakan adalah kuantitatif dengan metode analisis regresi data panel menggunakan model efek tetap (Fixed Effect Model), yang dipilih berdasarkan hasil uji chow dan hausman. Data diperoleh dari laporan realisasi penerimaan pemerintah daerah. Hasil penelitian menunjukkan bahwa secara parsial, pajak daerah tidak berpengaruh signifikan terhadap PAD, sedangkan retribusi daerah berpengaruh positif dan signifikan. Namun secara simultan, kedua variabel tersebut terbukti berpengaruh signifikan terhadap PAD. Hal ini mengindikasikan bahwa kontribusi retribusi daerah lebih nyata terhadap peningkatan PAD dibandingkan pajak daerah, serta menunjukkan pentingnya pengelolaan terpadu antara keduanya dalam meningkatkan kemandirian fiskal daerah. Perbedaan hasil ini juga mencerminkan variasi kapasitas kelembagaan dan pengelolaan fiskal antar daerah di Jawa Timur.
The Effect of Financial literacy and Attitudes on Financial management behavior through Community behavioral intentions denytasari, Rizma; Khoiriawati, Novi
Enrichment : Journal of Management Vol. 13 No. 5 (2023): December
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i5.1673

Abstract

This study aims to examine the direct and indirect effects of financial literacy and financial attitudes on community financial management behavior through behavioral intention as a mediating variable. The population in this study were the people of Boyolangu District totaling 85,840 people using probability sampling techniques and determining the sample using the cluster sampling method using the Slovin formula so that 100 respondents were selected. This data analysis technique was carried out using the path analysis method using the SmartPLS application. The results of this study indicate that financial literacy has no effect on behavioral intention, financial attitudes have a positive and significant effect on behavioral intention, financial literacy and financial attitudes have a positive and significant effect on financial management behavior, behavioral intention does not mediate the effect of financial literacy on financial management behavior, behavioral intention mediates the effect of financial attitudes on financial management behavior, behavioral intention has a positive and significant effect on financial management behavior. The implication is that in managing finances, strong behavioral intentions are also needed so that individuals can manage their finances more effectively and wisely
Co-Authors A'mala, Anisa Khoirun Aini, Ayshifa Nur Andika, Irza Astati, Selfea Dewi denytasari, Rizma Dewi, Aisfitria Riski Dewi Riski eka rahmawati Firdaus, Muhammad Fahrizal Fitri Amelia Khikmah, Putri Lailatul Khoirunisa, Nanda Anggi Kurla, Addiniyah Anis Majalina, Gita Margireta, Ira Anugerah Meika, Dea Muhammad Zainul Abidin, Muhammad Zainul Nabila, Ratna Nada, Ayu Ni’matin Pravitasari, Helga Ayu Ramadhan, Mutiara Lailatul Safitri, Ela Nur Sari, Irma Kurnia Tussa'adah, Fitria Virgia, Clariza Aninda Widiantoro, Dicky Wijaya, Catur Restu Wulansari, Berliana Tri