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All Journal Kinerja AKUNTANSI DEWANTARA Jurnal Riset Manajemen dan Bisnis Jurnal Atma Inovasia Jurnal Pengabdian Masyarakat Bhinneka Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha EQUILIBRIUM : JURNAL BISNIS DAN AKUNTANSI (EJBA)
Siswati, Susi
Universitas Kristen Immanuel
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Other

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Efektifitas Dan Efisiensi Pelaksanaan Anggaran Pendapatan Dan Belanja Terhadap Kinerja Keuangan Pada Dinas Pendidikan Pemuda Dan Olahraga DI Yogyakarta Periode Tahun 2018-2022 Bili, Jenia Irin; Siswati, Susi
EQUILIBRIUM - Jurnal Bisnis dan Akuntansi Vol. 19 No. 1 (2025): EQUILIBRIUM - Jurnal Bisnis dan Akuntansi (EJBA)
Publisher : Universitas Kristen Immanuel

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61179/ejba.v19i1.733

Abstract

Penelitian ini bertujuan untuk mengetahui Efektifitas dan Efisiensi pelaksanaan Anggaran Pendapatan dan Belanja terhadap Kinerja Keuangan menggunakan rasio keuangan yaitu rasio efektivitas, rasio efisiensi, rasio varians pendapatan, rasio pertumbuhan pendapatan, rasio varians belanja, rasio pertumbuhan pendapat, dan rasio keserasian belanja. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif. Teknik pengumpulan data dilakukan dengan cara dokumentasi yaitu Laporan Realisasi Anggaran.Hasil penelitian ini menunjukkan bahwa efektifitas dan efisiensi pelaksaaan anggaran pendapatan dan belanja terhadap kinerja keuangan dilihat dari analisis efektivitas pendapatan periode 2018-2022 sudah dikatakan sangat efektif. Varians pendapatan peiode 2018-2022 sudah dikatakan baik. Pertumbuhan pendapatan periode 2018-2022 sudah dikatakan sangat baik. Pertumbuhan Belanja periode 2018-2022 sudah dikatakan Naik. Keserasian Belanja menunjukkan bahwa Kinerja Keuangan dilihat dari Analisis Belanja Operasi terhadap Total belanja dikatakan Sangat Serasi , analisis Belanja Modal terhadap Total Belanja dikatakan Tidak Serasi karena belanja operasi lebih diprioritaskan daripada belanja modal sehingga modalnya rendah.
Effectiveness, Growth Rate and Contribution of Local Tax Revenue, Local Retribution, Results of Management of Separated Regional Wealth and Other Legitimate Local Revenue to Kediri District Local Revenue Siswati, Susi; Kaloeti, Ade Kristianus
KINERJA Vol. 28 No. 2 (2024): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v28i2.8664

Abstract

The purpose of this study was to determine the effectiveness, growth rate, and contribution of local taxes, local levies, the results of the management of separated local assets, other legitimate RLI to local revenue. The sample comprises the five-year budgetary framework of the Regional Revenue and Expenditure Budget (APBD) for Kediri Regency during the period from 2018 to 2022. The current phenomenon observed in the budget reports and realizations established within the framework of the Regional Revenue and Expenditure Budget (APBD) of Kediri Regency pertains to local taxes, regional levies, the management of separated regional wealth, and other legitimate sources of local revenue. Specifically, an analysis of the budget and realization from 2018 to 2022 reveals discrepancies in revenue generation year over year, alongside an examination of the growth rates and their contributions to overall revenue. These discrepancies serve as a basis for evaluating the effectiveness of the budget as set forth in the APBD of Kediri Regency. Consequently, it is imperative to conduct research focused on the effectiveness, growth rates, and contributions of these revenues to local income. A detailed examination of the budget and realization data from 2018 to 2022 indicates notable variations in revenue collection from year to year, as well as an analysis of the growth trends and their respective contributions to total revenue. These variations will inform the assessment of whether the budget, as established by the APBD of Kediri Regency, is effective or not. Therefore, it is essential to undertake research that investigates the effectiveness, growth rates, and contributions of these revenues to local income. Data analysis techniques and mathematical methods used are effectiveness ratio, growth rate ratio, and contribution ratio. Data collected from the APBD posture in Kediri district for the period 2018 - 2022. The results of the analysis of the effectiveness ratio for the period 2018 - 2022 for local taxes are very effective because all exceed 100%, the highest local retribution in 2018 is 133.22% and the lowest in 2020 is 90.31%. The results of the management of separated regional assets, the effectiveness ratio is in the highly effective category because all exceed 100%, while the highest other legal RLI in 2022 is 173.05% and the lowest in 2018 is 66.22%. The results of the growth rate analysis for local taxes, local levies, and the results of the management of separated assets for the period 2018 - 2022 are all included in the unsuccessful category because all are less than 30%. As for other legitimate RLI, some are unsuccessful but some are less successful in 2019 and 2022 because the percentage is 30%-55%. The highest contribution ratio for local taxes in 2018 of 55.62% is in the very good category because it exceeds 50%, the lowest in 2022 of 37.74% is in the medium category between 30.10% - 40%. For local retribution and the results of managing separated assets are all in the very poor category because they are below 10%. Other legitimate RLI in 2022 amounted to 56.58 very good category, and the lowest in 2018 amounted to 35.73% including the moderate category.
A REVIEW OF THE EFFECTIVENESS, CONTRIBUTION, AND GROWTH OF REGIONAL TAXES AND CHARGES AS A PILLAR OF FISCAL INDEPENDENCE IN DISTRICT GOVERNMENTS: AN EMPIRICAL STUDY IN KLATEN REGENCY Puspitasari, Lintang Tri; Siswati, Susi; Panggabean, Jannes Samuel Elfronzo Abhimael
Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Vol 4 No 1 (2025): International Seminar Proceedings and Call for Paper STIE Widya Wiwaha
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/semnas.v4i1.1292

Abstract

This study examines the effectiveness, contribution, and growth of regional taxes and regional charges as pillars of fiscal independence in Klaten Regency during the 2019–2023 period. Addressing the limited empirical evidence that simultaneously evaluates these three dimensions at the regency level, particularly in non-metropolitan areas, this study provides a comprehensive assessment of local fiscal performance within the framework of regional autonomy. The analysis utilizes secondary data obtained from the Local Government Financial Statements and applies descriptive ratio-based techniques, including effectiveness, contribution, and growth ratios, processed using Microsoft Excel. The findings indicate that both regional taxes and regional charges are classified as highly effective, as realized revenues consistently exceed annual targets. However, contribution analysis reveals a structural imbalance in locally generated revenue, where regional taxes provide a moderate contribution, while regional charges contribute less than 10%, indicating a very weak fiscal role. Furthermore, the growth rates of both revenue sources exhibit considerable volatility and are predominantly categorized as unsuccessful, with annual growth remaining below the 30% benchmark. These results suggest that short-term target achievement does not necessarily translate into sustainable fiscal independence. This study contributes to the fiscal decentralization literature by demonstrating that effectiveness alone is insufficient to support fiscal independence without balanced revenue contributions and stable growth. The findings offer policy-relevant insights for strengthening local fiscal capacity through improved administrative performance, digitalization of revenue collection, and enhanced governance mechanisms.
Implementasi dan Pelatihan SIWAREK serta Solar Home System bagi Pokdarwis Opak Grembyangan Setyowati, Emerita; Sunneng Sandino Berutu; Susi Siswati
Jurnal Atma Inovasia Vol. 6 No. 1 (2026)
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/jai.v6i1.12870

Abstract

 The Tourism Awareness Group or Kelompok Sadar Wisata (Pokdarwis) of Mutihan, Madurejo Village, Prambanan, is pioneering the development of a tourism area along the Opak River. The main challenges faced include the lack of lighting facilities and difficulties in operating food stalls, although the buildings are already available. The community service team, in collaboration with local partners, initiated two main programs: the installation of a Solar Home System (SHS) to provide access to clean energy and reduce dependency on the state electricity grid (PLN), and training on financial management and digitalization for stall operations. The implementation methods included program socialization, financial management training, development of a stall information system, SHS installation, SHS operation training, as well as program monitoring and evaluation. As a result, a stall financial system named Sistem Informasi Keuangan Warung Opak (SIWAREK) was developed, and two SHS units were installed at the tourism site to supply renewable energy. The financial management and information system training provide a strong foundation for Pokdarwis to operate the food stalls. The SHS can be utilized for night lighting, charging visitors’ mobile phones and laptops, and also serve as a tourism icon showcasing the use of renewable energy
Edukasi Pemberian Makan Bayi dan Anak (PMBA) dalam Pencegahan Stunting di Posyandu Balita Bellyra di Wilayah Kelurahan Pegangsaan Dua Sukma, Febi; Istiananingsih, Yuni; Azzahra, Dina Aulia; Pahlawan, Nisa Rizky Putri; Soleman, Intan Maurya; Siswati, Susi
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 4 (2026): Juli
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i3.1221

Abstract

Pemberian Makan Bayi dan Anak (PMBA) merupakan salah satu program pemerintah untuk menurunkan angka stunting target 18,8% pada tahun 2025. Tujuan kegiatan edukasi PMBA ini yaitu diharapkan pada para ibu dan keluarga yang mempunyai balita dapat merubah perilaku dan pola pikir cara memberikan asupan makanan pada anak dengan melihat kebutuhan gizi yang seimbang untuk mencegah stunting sehingga pertumbuhan anak sesuai dengan usianya. Kegiatan pengabdian ini dilaksanakan di Posyandu Balita Bellyra di Wilayah Kelurahan Pegangsaan Dua berkolaborasi dengan Puskesmas Pembantu Pegangsaan Dua B. Metode edukasi yang digunakan di Posyandu Balita Bellyra, Presentasi, Leaflet, video, display menu. Pengetahuan gizi ibu balita diukur melalui kuesioner sebelum dan sesudah edukasi dilaksanakan dan skor pengetahuan gizi dianalisis dengan uji beda statistik Paired T-Test. Hasil menunjukkan bahwa terdapat perbedaan yang signifikan (p ≤0,05) antara pengetahuan ibu balita sebelum dan sesudah edukasi PMBA diberikan. Terjadi peningkatan jumlah peserta yang memiliki skor pengetahuan gizi baik dan cukup sebesar 66,7% sebelum edukasi menjadi sebesar 88,9% sesudah edukasi PMBA. Edukasi PMBA ini perlu digalakkan lebih rutin di Posyandu sehingga dapat meningkatkan pengetahuan gizi ibu balita sebagai upaya pencegahan stunting anak.
Co-Authors Ade Kristianus Kaloeti Azzahra, Dina Aulia Bili, Jenia Irin Bili, Penina Agnesia Chartusch, Lorenzia Lee Emerita Setyowati Karahap, Noto Nuah Lidya Vinni Damaiana Pahlawan, Nisa Rizky Putri Panggabean, Jannes Samuel Elfronzo Abhimael Pratiwi, Denis Puspitasari, Lintang Tri Sari Tarumasely Siregar, Rosmeri Soleman, Intan Maurya Sukma, Febi Sunneng Sandino Berutu Yuni Istiananingsih