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All Journal Jurnal Ekonomi Kuantitatif Terapan Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Journal of Indonesian Applied Economics Wacana, Jurnal Sosial dan Humaniora International Journal of Local Economic Governance Jurnal Teknologi Informasi dan Ilmu Komputer The International Journal of Accounting and Business Society Jurnal Ekonomi dan Studi Pembangunan (Journal of Economics and Development Studies) JDE (Journal of Developing Economies) Jurnal Ilmu Ekonomi dan Pembangunan International Journal of Social Science and Business International Journal of Supply Chain Management Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Journal of International Conference Proceedings Journal of Accounting Research, Organization and Economics (JAROE) Journal of Development Economic and Social Studies (JDESS) Contemporary Studies in Economic, Finance and Banking (CSEFB) Islamic Economics and finance in Focus (IEFF) Jurnal Ekonomi dan Studi Pembangunan (JESP)
Candra Fajri Ananda
Department Of Economics, Faculty Of Economics And Business, Universitas Brawijaya, Indonesia
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Transportation

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The Influence of Government Regulation No. 46 Year 2013 to Tax Income Revenue (Case in Kantor Wilayah DJP Jatim III) Rusli, Lathiefa; Ananda, Candra Fajri
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Tax is a main source that has big contribution to national income. Around 70% national income is dominated by tax revenue. DJP, under Ministry of Financial, is a financial institution that controls the tax reformation to stabilize economy as the function of fiscal policy in Indonesia. The research objective is to analyze the influence of Government Regulation No. 46 year 2013 to tax revenue, tax effort, and tax buoyancy in Kanwil DJP Jatim III. Descriptive quantitative method by using panel data regression was used to analyze the influence of independent variables to dependent variable. Result of the research showed that Government Regulation No. 46 year 2013 was not an effective tax policy. Variables NPIT and OPIT did not influence the tax revenue, while variable CIT significantly positive influenced to tax revenue. Besides, after the implementation of Government Regulation No. 46 year 2013, the tax effort and tax buoyancy were influenced by the change on GDP and the change on tax capacity.  Keywords: Government Regulation No. 46, taxpayers, tax effort, tax buoyancy
Regional Macro Policies for People's Happiness Nuraini, Ida; Ananda, Candra Fajri; Muljaningsih, Sri; Wahyudi, Setyo Tri
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 19 No 2 (2024): September
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v19i2.2024.pp172-184

Abstract

Currently, the most complete measure of community welfare is the happiness index because this measure is based on community subjectivity. This study aims to determine the effect of per capita income, minimum wage, income inequality and gross enrollment rates on the Happiness Index in Indonesia. The research objects are 34 provinces in Indonesia. The data used are secondary data for 2014, 2017 and 2021. The data source is the Indonesian Central Bureau of Statistics. Using the panel data regression, the results show that per capita income, income inequality, minimum wage and gross enrollment rates together have a significant effect on the happiness index. and partially the per capita income variable has no significant positive effect on the happiness index while income inequality has no significant negative effect on the happiness index, conversely the minimum wage variable and gross enrollment rate have a significant positive effect on the happiness index in Indonesia. In order to increase the happiness index, it is recommended that the provincial government periodically review the minimum wage policy, increase the gross enrollment rate and increase per capita income and reduce income inequality.
Sosialisasi Literasi Keuangan: Bijak Finansial Pahami Risiko Pinjaman Online dan Bahaya Judi Online Ananda, Candra Fajri; Indraswari, Citra; Lie, Clara Faustine
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 4.1 (2025): SPESIAL ISSUE DESEMBER
Publisher : Lembaga Dongan Dosen

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Abstract

Transformasi digital telah membawa dampak signifikan pada sektor keuangan, salah satunya dengan hadirnya pinjaman online yang dapat memberikan akses keuangan cepat dan inklusif. Namun, fenomena ini juga disertai dengan risiko besar terkait pinjol ilegal dan praktik judi online. Rendahnya literasi keuangan di masyarakat menjadi salah satu faktor utama yang mendorong tingginya kerentanannya terhadap risiko-risiko tersebut. Penelitian ini bertujuan untuk meningkatkan literasi keuangan di Desa Sumberdem, Kecamatan Wonosari, Kabupaten Malang, yang didominasi oleh sektor UMKM dengan keterbatasan akses modal. Metode yang digunakan adalah Community Based Research (CBR) dengan pendekatan partisipatif. Kegiatan sosialisasi dilakukan pada 24 Juni 2025 dengan melibatkan 20 peserta yang terdiri dari aparatur desa, pengelola BUMDesa, dan pelaku UMKM. Materi yang disampaikan mencakup pemahaman tentang pinjol, risiko yang ditimbulkan, serta dampak judi online. Hasil penelitian menunjukkan adanya peningkatan pengetahuan peserta yang signifikan berdasarkan perbandingan nilai pre-test dan post-test, dengan rata-rata peningkatan sebesar 33,75 poin. Survey kepuasan peserta menunjukkan respon positif terhadap pelaksanaan kegiatan sosialisasi. Sosialisasi literasi keuangan kepada masyarakat efektif dalam meningkatkan kesadaran akan risiko pinjaman online serta bahaya judi online.
A Panel Approach: How Does Government Expenditure Influence Human Development Index? Anisa Fadilah; Candra Fajri Ananda; David Kaluge
Jurnal Ekonomi dan Studi Pembangunan Vol 10, No 2 (2018)
Publisher : Universitas Negeri Malang

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Abstract

This study investigates the influence of government spending on education index, health index, income index of regional, under-develop and develop governments in East Java, Indonesia. In addition, this paper estimates the influence of government spending on the development of cities and districts in East Java. This study applied a quantitative approach by using the Fixed Effect Model and Random Effect Model as the panel data analysis method. There were 38 cities and districts used as the analysis units during 2010-2015. The findings showed that government spending on education, health, and economic has a positive significant influence on every component of human development index. In addition, government spending on infrastructure has a significant influence on the education index and income index yet it does not significantly influence the health index. Furthermore, this study provided the different results of government spending on under-developed and developed regions. Keywords: Government Spending, Human Development Index, Education IndexJEL Classification: H72; I31 
Co-Authors . Susilo Agus Dian Ristanto Alfiyatin, Adyan Nur Anggari Marya Kresnowati Anisa Fadilah Ariestiningtyas, Dewanti Rahma Armanu Thoyib Astiyanti, Yeni Astri Oktaviana Mujiarti Astri Oktaviana Mujiarti, Astri Oktaviana Atu Bagus Wiguna Atu Bagus Wiguna Bintoro, Nugroho Suryo Danang Triyanto Darmansyah - David Kaluge David Kaluge Decta Pitron Lugastoro Djumilah Zain Dodo Kurniawan Dodo Kurniawan, Dodo Eka Daddy Kurnia Fadilah, Anisa Fahmi Prayoga Faishal Fadli, Faishal Farah Wulandari Pangestuty Faustine, Illona Selly Ferry Prasetya Ferry Prasetyia Hannani, A Munif Hidsal Jamil Hidsal Jamil Ida Nuraini Ida Nuraini Indraswari, Citra Iswadi Mudrosanto Lathiefa Rusli Lie, Clara Faustine Maghfiroh, ElliyaS yahfira Maryunani Maryunani - - Mashudi Adi Nugroho Meilissa Ike Dien Safitri Moh. Khusaini Mudrajad - Kuncoro Mudrosanto, Iswadi Munawar - Ismail Nurul Istifadah Peris Frengki Butarbutar Prabowo, Try Agung Puguh Hermawan Putu Mahardika Adi Saputra Rachmad Kresna Sakti Rahayu Sapta Nugraheni Ramadhani, Qatrunnada Nisrina Rayhan, Danedo Riyanto, Kusuma Arum Saputri, Karina Dewi Setyo Tri Wahyudi Siti Helmyati Sri Muljaningsih Sri Muljaningsih Sumantri, Vietha Devia Sagita Susilo Susilo Susilo Susilo Susilo Susilo Susilo Susilo, . Terbit Nur Fatahillah Tiara Juniar Soewardi Wayan Firdaus Mahmudy Wildan Syafitri Yeni Astiyanti Yuprin A.D - - Yusuf Priyo Anggodo, Yusuf Priyo