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Analisis Pendapatan Asli Daerah, Dana Alokasi Umum, dan Dana Alokasi Khusus terhadap Belanja Modal Pada Pemerintah Daerah Kabupaten/Kota Provinsi Jawa Timur 2019-2021 Dian Tri Agustin; Gideon Setyo Budiwitjaksono
Ekonomis: Journal of Economics and Business Vol 6, No 2 (2022): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v6i2.548

Abstract

The purpose of this study was to determine the effect of Regional Original Income, General Allocation Funds, and Special Allocation Funds on Capital Expenditures of the Regency/City Government of East Java Province 2019-2021. This research data uses secondary data obtained through the official website of the Ministry of Finance DJPK. The sample selection technique used in this study was purposive sampling. The number of samples in this study was 102 samples. Based on the results of research that has been carried out, Regional Original Income and General Allocation Funds have an effect on Capital Expenditures. Meanwhile, the Special Allocation Fund has no effect on Capital Expenditures.
Analisis Pendapatan Asli Daerah (PAD), Dana Alokasi Umum dan Belanja Modal terhadap Kinerja Keuangan Pemerintah Daerah Pada Kabupaten/Kota di Provinsi Sumatera Utara Tahun 2018-2020 Winanda Chyntia Simamora; Gideon Setyo Budiwitjaksono
Ekonomis: Journal of Economics and Business Vol 6, No 2 (2022): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v6i2.547

Abstract

This study aims to determine the effect of local revenue, general allocation funds, and capital expenditures on the financial performance of local governments. This research is a quantitative research. The sample used in this study uses purposive sampling, namely districts/cities in the provinc of North Sumatra that have had good financial performance at least 1 time based on the efficiency ratio (with a percentage of <100%) during 2018-2020. The results of the study indicate that there is an effect of regional original income and capital expenditure on the financial performance of local governments while general allocation funds have no effect on the financial performance of local governments.
Analisis Kualitas Sumber Daya Manusia, Dan Sistem Pengendalian Intern Pemerintah (SPIP) Terhadap Efektivitas Penggunaan Sistem Keuangan Desa (SISKEUDES) Sindrila Dwita Eprilsa; Gideon Setyo Budiwitjaksono
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 1 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i1.4216

Abstract

This study aims to determine how the influence of the quality of human resources, and the government's internal control system on the effectiveness of the use of the village financial system (Siskeudes) in Kedungpring District, Lamongan, East Java. The research method is carried out using quantitative methods. Data analysis of the use of SPSS 25 assistance. The results showed that there was a significant influence between the quality of human resources on the effectiveness of the use of SISKEUDES, and the internal control system which had a significant effect on the effectiveness of the use of SISKEUDES. And obtained the R Squere value of 0.579 or 57.9%. Keywords: Quality of Human Resources, Government Internal Control System, Effectiveness of Use of Siskeudes.
ANALISIS PENGENDALIAN INTERNAL, KESADARAN ANTI-FRAUD, DAN PENGETAHUAN FRAUD TERHADAP PENCEGAHAN FRAUD Debora Kartini Miseri Lubis; Gideon Setyo Budiwitjaksono
Jambura Economic Education Journal Vol 5, No 1 (2023): JANUARY 2023
Publisher : Gorontalo State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jeej.v5i1.14323

Abstract

Analyzing and empirically testing the influence of internal control, anti-fraud awareness, and fraud knowledge on fraud prevention is the purpose of this study. Internal control variables, anti-fraud awareness, and fraud knowledge are independent variables and fraud prevention are the dependent variables of this study. The study used quantitative methods with primary data as a data source through the dissemination of questionnaires. All organic employees of 35 employees in the Branch Office of Bank Rakyat Indonesia (BRI) Surabaya Pahlawan are the population used in this study. The use of saturated sampling techniques by designating the entire population as a sample is a sampling technique used in this study. Multiple linear analysis is an analysis technique used that is processed with the help of SPSS version 22. The results revealed that internal control has no influence on fraud prevention. However, anti-fraud awareness and fraud knowledge have a positive influence on fraud prevention. 
Pemberdayaan Masyarakat dalam Mengembangkan UMKM Melalui Digitalisasi di Kelurahan Benowo Kecamatan Pakal Kota Surabaya Gideon Setyo Budiwitjaksono; Rosanti Amalia Putri; , Nabila Carissa Anindiyadewi; A’isy Sufyaan Alim Pamuji; Nuria Puspita Anggrainy
Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Vol 2 No 2 (2022)
Publisher : Pengelola Jurnal Politeknik Negeri Ketapang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (624.253 KB) | DOI: 10.58466/literasi.v2i2.367

Abstract

Community Service which is integrated with the Independent Thematic Real Work Lecture Merdeka Learning Campus (KKNT MBKM) which was held in Benowo Village, Pakal District, Surabaya City is one of the community empowerment efforts that focuses on home-based businesses (UKM) through mentoring and creative economic training for the community. local. The purpose of the KKNT is to implement the knowledge that students gain in college to help village development and contribute ideas for solutions to social issues. The problems in Benowo Village are the number of SMEs who are not aware of the importance of business branding and business strategy, the lack of optimal use of information technology, and limited knowledge related to digitalization. The method used in community empowerment in Benowo Village is a participatory approach, which includes three stages, namely the preparation stage, the implementation stage, and the evaluation stage. The program carried out is to help empower MSME owners in Benowo Village through business rebranding assistance programs, business training and online marketing, as well as digital content management assistance. MSMEs that are incorporated include small and home-based industries, including: making baked brownies, opat flops, nuggets and sambal pecel, and making pastries. After the implementation of this program, it is hoped that partner MSMEs can continue to develop and follow the development of digitalization so that later they can improve the economic level of the surrounding residents.
Pelatihan Kerajinan Batik Dalam Rangka Mewujudkan Kampung Batik sebagai Ikon Khas Kelurahan Pakal Tegar Zakaria Nugraha; Gideon Setyo Budiwitjaksono; Ilvia Azhari Salsabila; Arie Dwi Riskiyanti
Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Vol 2 No 2 (2022)
Publisher : Pengelola Jurnal Politeknik Negeri Ketapang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (253.997 KB) | DOI: 10.58466/literasi.v2i2.388

Abstract

The majority of housewives in the Pakal sub-district work as housewives whose skills are not honed. In addition to the lack of assistance and training they have received, their capacity and abilities related to creativity management are also limited. This indirectly affects household economic income which is less than optimal. Through one of the work programs of the East Java KKNT-MBKM UPN "Veteran" Group with an entrepreneurial and creative economy scheme, namely Batik Craft Training in Pakal Village, Group 40 hopes that this service program can provide understanding and educate the community around especially to housewives about the techniques and processes of making batik which can later be useful as creativity that produces. The model developed is a service based on empowerment and mentoring. The series of training implementation includes basic ideas, observation, idea fixation, and execution which includes socialization related to the delivery of the batik craft training program to be carried out to residents around the Pakal village, to the process of mentoring batik craft training accompanied by the Family Welfare Empowerment (PKK) Kelurahan Pakal, in order to realize Batik UMKM to support the realization of a batik village in Pakal Village. Therefore, the Pakal Village community is expected to be able to take an active and creative role in improving the community's economy.
Pembuatan Produk Inovasi Kembang Goyang Untuk Menjadi Produk Unggulan Dukuh Mulyomukti, Kelurahan Babat Jerawat, Surabaya Anarta Cahyadiatma; Gideon Setyo Budiwitjaksono; Ni Nyoman Septi Artadiyani; Nimas Auralia Damayanti
Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Vol 2 No 2 (2022)
Publisher : Pengelola Jurnal Politeknik Negeri Ketapang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.107 KB) | DOI: 10.58466/literasi.v2i2.430

Abstract

The micro, small and medium enterprise sector is one of the reliable sectors in the national economic map in Indonesia. Its ability to survive the threat of a global crisis become one of the sector's strengths. Therefore, the Indonesian government with Merdeka Campus program created one of the Community Service Program schemes to develop the creative economy and Small and Medium Micro Enterprises (MSMEs). In this service, it was carried out in the kelurahan Babat Jerawat, Surabaya, more specifically in Dukuh Mulyomukti. The development that carried out is to create and develop innovative products from students to become feature product. The implementation itself includes four stages, asking permission, surveys, program preparation and implementation. The activities carried out themselves provide training to MSME actors with the aim of providing human resources to be ready to move independently. The training started from training on SWOT analysis and making business plans, training on making logos and packaging, training on making product photos and cooking Kembang Goyang and finally branding using Instagram social media. The activity lasted for approximately one month was followed smoothly by the participants so that finally the product could be made and sold by the residents of Dukuh Mulyomukti themselves.
Efisiensi Bank Digital di Indonesia Menggunakan Data Envelopment Analysis (DEA) Mikhael Garda Prasetya; Gideon Setyo Budiwitjaksono
Journal of Management and Bussines (JOMB) Vol 5 No 1 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i1.6035

Abstract

This study aims to determine the effect of Size, ROA, CAR, LDR and NPL on the efficiency of Digital Banks in Indonesia. The method used in this study is to use a quantitative method with the Two-Stage Data Envelopment Analysis (DEA) method. The data collection technique carried out by researchers in this study was through library research. The sample method used in this study is purposive sampling with 8 samples of digital banks in Indonesia for the 2018-2021 period. The results showed that the first phase of data analysis using DEA found that digital banks in Indonesia obtained an average efficiency score of 0.88 (high efficiency). The results of the tobit panel regression found that the Size and LDR variables had a significant positive effect on the efficiency of digital banks, Keywords: CAR, Bank Efficiency, LDR, NPL, ROA, Size
Influence of Local Taxes, Local Levies and Local Taxes Moderated By Taxpay-er Compliance With Regional Original Income (Case Study on East Java Provincial Revenue Agency 2016 - 2020) Ramadhan Aji Pamungkas; Gideon Setyo Budiwitjaksono; Tituk Diah Widayantie
Basic and Applied Accounting Research Journal Vol 1 No 2 (2021): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.462 KB) | DOI: 10.11594/baarj.01.02.06

Abstract

This research is about the empirically testing and analyzing the local tax effect, regional levies and the taxpayer compliance moderating the effected from local tax at the regional original income at the East Java province in 2016-2020. The population in this study is all data on Tax Regional, Regional Levies and Original Revenues Regional each month during the 2016 - 2020 period as many as 60 regional tax reports, regional levies, regional original income and taxpayer compliance based on targets and their realization. The selection of this research sample carried out using census method. Techniques of analysis and hypothesis test from this study result with PLS. From the Path Coefficient, the following result are shown: Regional Tax has an effect on Regional Original Income, Regional levies and Regional Tax moderated by Taxpayer Compliance has no effect on Regional Original Income.
Pemanfaatan Hasil Budidaya Markisa (Passiflora Edulis) Sebagai Inovasi Produk Dari Kelompok Wanita Tani Citra Lestari Kelurahan Karangsari Kecamatan Sukorejo Kota Blitar Isfia Diana Putri; Zulfa Novita Sari; Natasya Anggraeni; M. Ghulam Dzaki Abdilla; Gideon Setyo Budiwitjaksono; M. Fernanda Abuzar Zuhri
Jurnal Nusantara Berbakti Vol. 1 No. 3 (2023): Juli : Jurnal Nusantara Berbakti
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jnb.v1i3.174

Abstract

KWT Citra Lestari is one of the Women Farmer Groups that owns passion fruit commodities in Karangsari Village, Sukorejo District, Blitar City. The next product that has been done by KWT Citra Lestari members is to make passion fruit into passion fruit syrup. At least processed passion fruit, so new innovations for passion fruit appear. This new innovation aims to foster an entrepreneurial spirit in KWT Citra Lestari and the community. This new innovation is to make processed products from Passion Fruit Jam, where the product is made with natural sugar preservatives. Making passion fruit jam must pay attention to the maturity level of the fruit so that the resulting jam tastes appropriate. The shelf life of passion fruit jam at room temperature and the refrigerator has a different mass.
Co-Authors , Nabila Carissa Anindiyadewi Acynthia Ayu Wilasittha Adelia Regina Putri Agung Agung Agustina, Zalfa Nurrahmah Aidilla Winda Prastika Al Iqdam Bima Habbatil Izzi Amalia Rizky Chairinnisa Amanda Meiliya Amanda Okky Wijaya Ammalya Ananda Fertansyah Ananda Putra Nindhita Aulia Haqq Ananta, Ayu Nevilia Anarta Cahyadiatma Andi Maulana Andrianto, Mohamad Angelita, Debry Octavia Anggi Wahyu Puspita Annisa Aprilia Husnul Khotimah Anty Wulandari April Dwi Wulandari April Dwi Wulandari Aprilia, Fatma Yunita Ardian Christyanti Ardiansah, Yoga Maulana Ardyansyah, Akhmad Hildan Argya Bratasena Ariadi, Deni Arie Dwi Riskiyanti Arsylia, Shalli Arvianti, Vivi Septi Aryanta, Agnesya Putri Aulia Friya Rahana Dewi Aulia Haqq, Ananda Putra Nindhita Aulia, Nila Azhahra Divia Putri A’isy Sufyaan Alim Pamuji Batara, I Wayan Darma Berlianto Juan Cailah, Almanda Ridya Chintya Nabella Asharini Clara Oktavia Firdaus Damayanti, Dinda Danang Bayu Siswoko Danurwenda Permana Erlushandy Debora Kartini Miseri Lubis Deni Ariadi Devi Istyalita Devina Rahma Adelia Dharu Wicaksono Diah Ayu Woro Ambarini Diah Hari Suryaningrum Dian Tri Agustin Didiek Tranggono Dina Indah Nurcahyani Diva Delia Rossa Nicolas Duta Rahma Safira Dwi Mulyati Ningrum Dwi Suhartini Dwi Syerli Inda Rahmawati Dyah Ratnawati H Ely Nanda Khamdiyah Endang Iryanti Erna Sulistyowati Esya Ananta Riski Tyanti Etha Listiany Supardi Evi Imtihani Evi Yuli Susanti Fadilah Rizqi Muhamad Fahmi Al Farabby Mustofa Faizah Maulanda Salsabilla Fanesa Rena Revaliana Feriza Lucia Islammiyah Feriza Lucia Islammiyah Fikriyah, Tia Mahrurotul Fiorara Gustie Fitriah, Luluk Desva Fiya Wardhatul Islamyi Frediyanto, Jaya Gabriella Gian Pitaloka Gempita Asmaul Husna Gunawan, Boy Erdyansyah Hakim, Moh Irman Haq, Jelita Arinal Haryati, Tantina Heny Sulistiana Hero Priono, Hero Husna, Gempita Asmaul Hutabarat, Elena Br Iklimah Putry Murady Ilvia Azhari Salsabila Ima Mukaromah Indiari Afnawati Indiari Afnawati Isfia Diana Putri Jessica Putri Adiyoga Jordan Adam Setiawan Kalya Rachel Rosita Kevin Pratama Nugraha Khairunnisa , Syarifah Khalifah Mur Istifarih Kinaryosih, Nimas Caesar Ratu Krisyuanto, Tyus Larasati Kusuma Wardani Lolita Regina Cahyani M. Fernanda Abuzar Zuhri M. Ghulam Dzaki Abdilla Ma'rufah, Khaulan Majid, Muhammad Ainun Nashrul Mar’atus Sholikhatunnisa Maulana, Yogi Irfan Melinda Trisya Yulianto Melyana Sihotang Mianti, Yosy Fryli Mikhael Garda Prasetya Mirza Andrian Syah Moch. Rizky Ramadhan Mochammad Syahris Sauki Moh Fatkhur Rohman Mohamad Zahrain Adjie Monica Vidia Putri Sefira Muhammad Novian Gilang Ramadhan Muhammad Yafie Alfiandy Munari Munari Nadhita Sania Dewi Firlaely Nadia Putri, Sonya Nanda Wahyu Indah Kirana Nandia Ega Pratama Nastasya Uyun Siti Azzahra Natasya Anggraeni Ni Nyoman Septi Artadiyani Nico Akbar Priyambudi Nimas Auralia Damayanti Ningrum, Anisa Sulistya Nirmalasari, Ika Noor Rizkiyah Novi Eka Nadias Noviyanti Pusvita Nur Faizah Nur Syndah Apriliani Nur Syndah Apriliani Nuria Puspita Anggrainy Nuril Ade Pramudita Nuritasari, Putri Arimbi Nuryananda, Praja Firdaus Pandu Dewa Dana Pandu Wiratama Permata, Marchelo Boas Pertiwi, Naafi’ Putri Pitaloka, Gabriella Gian Pitaloka, Raci Prastika, Aidilla Winda Puspita, Aida Indah Putri Indah Rachmawati Putri Kurnia Widiati Putri Kurnia Widiati Putri, Tiara Amelia Raci Pitaloka Rahmadhanie, Sandy Ayu Putri Rahmadhany Hadi Kusuma Ramadhan Aji Pamungkas Ramadhan, Daniel Ramadhani, Arum Ramadhani, Defianty Nabilah Ramadhani, Mesra Amalia Ratama, Gandi Khandin Regita Cahyani Regita Endah Cahyaning Naya Rima Anggun Aprilya Rio Alghaniy Putra Ririn Putri Anggraeni Rista, Raharka Prismadifa Ristikawati, Anita Rizky Riza Ismail Rosanti Amalia Putri Rosyida, Nilna Fauza Ulul Rosyidatul Maulidinah Sandjaja, Vanessa Adelia Sartika Devi Prameswari Selomitha Soffi, Auni Bhetrisia Septania, Anisa Septia Anggraini Shalsya Dian Aprilyana Shasa Nadia Kartikawati Siahaan, Irenita Fitri Sihombing, Longga Yestrida L. Sindrila Dwita Eprilsa Sinta Paulina Situmorang Sintha Dayu Aringgani Solly Aryza SRI WINDARI Susanti, Evi Yuli Syafira Puteri Maharani Talitha Pandya Tasya Dwi Puspita Tauristasari, Lila Tegar Zakaria Nugraha Tia Ivanka Tia Mahrurotul Fikriyah Tiara Febry Adviola Tiara Fibrianti Ning Tyas Tiara Kusuma Wardiyanti Tiarno, Sella Mahcica Tituk Diah Widayantie Ulum Anggun Setyaningrum Umi Nur Fryda Kusli Rochmah Vanessa Adelia Sandjaja Vendy, Vicky Vica, Monica Vira Damayanti wakhidatul ummah Wildatul Muawanah Winanda Chyntia Simamora Yosy Fryli Mianti Yosy Fryli Mianti Yosy Fryli Mianti Yunita Satya Pratiwi Zainal Abidin Achmad Zalman Alfarizt Zulfa Novita Sari Zulianti, Mei Fifa