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All Journal JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan Journal of Economic, Bussines and Accounting (COSTING) SENTRALISASI Owner : Riset dan Jurnal Akuntansi EQIEN - JURNAL EKONOMI DAN BISNIS Referensi : Jurnal Ilmu Manajemen dan Akuntansi PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat EKUITAS (Jurnal Ekonomi dan Keuangan) JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) BALANCE: Economic, Business, Management and Accounting Journal Management Studies and Entrepreneurship Journal (MSEJ) Indonesian Journal of Cultural and Community Development Indonesian Journal of Law and Economics Review Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Journal of Community Development GREENOMIKA Golden Ratio of Marketing and Applied Psychology of Business Indonesian Journal of Innovation Studies Indonesian Journal of Public Policy Review Procedia of Social Sciences and Humanities Indonesian Journal of Islamic Studies Journal of Islamic and Muhammadiyah Studies Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Inkubis: Jurnal Ekonomi dan Bisnis Apollo: Journal of Tourism and Business Paradoks : Jurnal Ilmu Ekonomi Amkop Management Accounting Review (AMAR) Nuris Journal of Education and Islamic Studies Ranah Research : Journal of Multidisciplinary Research and Development Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Innovative Technologica: Methodical Research Journal IJEIRC IJBLPS International Journal Multidisciplinary Journal of Social Comunity Services Journal Pemberdayaan Ekonomi dan Masyarakat Journal of Economics and Economic Policy Journal of Social Science LANCAH Jurnal Inovasi dan Tren International Journal of Business, Law and Political Science Academia Open
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The Effect of Hotel Tax and Restaurant Tax on Local Own-Source Revenue (PAD) Elfanda Bary Titania; Imelda Dian Rahmawati
Indonesian Journal of Public Policy Review Vol 19 (2022): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.589 KB) | DOI: 10.21070/ijppr.v19i0.1264

Abstract

Regional Original Revenue (PAD) is regional revenue obtained from regional taxes, regional levies, the results of separated regional wealth management and other legitimate regional original revenues. Local taxes as the largest source of Regional Original Income (PAD), one of which comes from hotel taxes and restaurant taxes. The aims of this study are 1) to determine the effect of hotel tax on local revenue (PAD), 2) to determine the effect of restaurant tax on local revenue (PAD). The research method used is a quantitative method. The sample of this study uses secondary data obtained from the Regional Financial and Asset Management Agency (BPKAD), namely in the form of reports on the realization of hotel taxes, restaurant taxes and Regional Original Income (PAD) for 2019-2020. The analysis technique uses multiple linear regression, t test and coefficient of determination after all the data have met the requirements of the classical assumption test using SPSS version 25.0. Based on the research results, it is known that the hotel tax has a coefficient value of -79.039 and Sig 0.004 <0.05, meaning that hotel tax has a negative and significant effect on Regional Original Income (PAD). The restaurant tax has a coefficient value of 21.006 and Sig 0.007 <0.05, meaning that the restaurant tax has a positive and significant effect on Regional Original Income (PAD).
Analysis of the Village Financial Information System on Village Fund Management Accountability Ervina Rahayu; Imelda Dian Rahmawati
Indonesian Journal of Cultural and Community Development Vol 11 (2022): March
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.961 KB) | DOI: 10.21070/ijccd2022808

Abstract

The existence of a regional autonomy policy makes the Village Government faced with demands to be independent in managing the resources and potentials that exist in the Village, but this is also a gap for fraud in village financial management. Then the existence of the Village Financial System application launched by the Central Government is expected to be able to realize accountability for financial reports in the Village, so that the problem raised by the researcher is the application of the Village Financial System to the accountability of village fund management. The research method used is a qualitative method with an interpretive approach where data collection is in the form of primary data, namely by participatory observation and open interviews and secondary data sources through documents related to research. The results of the study show that the existence of the Siskeudes application facilitates the performance of village officials in managing village finances, although its application does not fully refer to Permendagri No. 20 of 2018. However, accountability in managing village funds can be realized and is one tool to minimize fraud.
Analysis of Accountability and Transparency in the Management of APBDes in Sidoarjo Regency Dina Rofita; Nurasik Nurasik; Imelda Dian Rahmawati; Sigit Hermawan
Indonesian Journal of Cultural and Community Development Vol 13 (2022): September
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.159 KB) | DOI: 10.21070/ijccd.v13i0.830

Abstract

This study is to determine the accountability and transparency of the village income and expenditure budget. This research was carried out in Kedungsolo Village, Porong District which was the object and used the 2021 fiscal year which will be the object of research. Qualitative is the method used and primary and secondary data is the source of data to be used which is obtained from documents. Informants in this study were the village head, treasurer, secretary, and the Village Consultative Body (BPD). The results of this study indicate that the APBDes management has implemented the principle of Accountability and the principle of Transparency in accordance with the applicable law which is posted around the front of the Balai Desa office.
Analysis of Health Level Performance of Amil Zakat Institution Entities with the Indonesian Zakat & Development Report (IZDR) Approach Miftachur Rochmah; Imelda Dian Rahmawati
Indonesian Journal of Islamic Studies Vol 11 (2023): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijis.v11i0.1651

Abstract

The research used qualitative research method with an evaluation approach. The data collection was carried out in two ways, that are by direct interviews with informants, which included the chairman, secretary, treasurer of LAZISNU and chairman, secretary, treasurer of Yayasan Kotak Amal. Second, by collecting data in the form of reports on changes in funds for 2020 and 2021, vision and mission, organizational structure, Standard Operating Procedures (SOP), and strategic plan documents. The data processing technique in this study is a reduction technique, which is reconfirming whether the data obtained is very relevant or selecting the required data. The results of this research showed that the performance levels of the two institutions, LAZISNU Sidoarjo and Yayasan Kotak Amal Sidoarjo were as follows: LAZISNU's performance level was the highest score achieved in financial performance then management performance. Meanwhile, the lowest performance was found in the performance of social legitimacy programs.Overall, the score obtained is 6.8 or A+, while the level of performance of the Yayasan Kotak Amal is known that the highest score is achieved in management performance then financial performance. Meanwhile, the lowest performance is in the performance of social legitimacy. Overall, the score obtained is 6.5 or A-.Based on the research above, the researcher gives advice to LAZISNU and Yayasan Kotak Amal to always improve performances which has a major influence on the Amil Zakat Institutions.
Analysis of the Role of Muhammadiyah Zakat Infaq and Sadaqah Institutions in the Efficiency of Productive Zakat Fund Management Using the Data Envelopment Analysis (DEA) Approach Joana Rosie Shabatiny Degely; Imelda Dian Rahmawati
Indonesian Journal of Islamic Studies Vol 11 (2023): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijis.v11i0.1652

Abstract

This study aims to measure the level of efficiency in the financial performance of the Zakat Management Organization (OPZ), namely the Muhammadiyah Amil Zakat Institution (LAZISMU). The population in this study is LAZISMU Sidoarjo. The analytical tool used is a non-parametric quantitative method, namely Data Envelopment Analysis (DEA) with a production approach using DEAP 2.1 software. The type of data used is secondary data in the form of the financial statements of the Indonesian Zakat House for the 2020-2021 period. This study uses 2 assumptions, namely Constant Return To Scale (CRS) and Variable Return to Scale (VRS). Based on the results of research conducted using the Data Envelopment Analysis (DEA) method, the results showed that the performance of Rumah Zakat Indonesia experienced efficiency in 2020 and 2021, which was 100%.
Empowering Accounting Educators: Innovative Development through Community Engagement Sigit Hermawan; Imelda Dian Rahmawati; Sriyono; Amelia Nugraha Dini; Anis Masrifah
Indonesian Journal of Cultural and Community Development Vol 14 No 2 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijccd.v14i2.960

Abstract

This study underscores the imperative for continuous teacher development by elucidating an innovative community engagement endeavor aimed at augmenting the proficiency of accounting educators within the Sidoarjo Regency's Subject Teachers Forum (Musyawarah Guru Mata Pelajaran – MGMP). Employing a triad of methodologies encompassing awareness campaigns, training modules, and mentorship, the initiative proffers a curriculum centered on teaching factory concepts, financial technology integration, and millennial business trends. Evidenced by amplified pre- to post-test scores, the outcomes reveal a discernible upswing in pedagogical acumen following program participation. Qualitatively, heightened post-training dialogues showcase expanded knowledge domains concerning the aforementioned subjects, bolstering the claim of qualitative competence enhancement. This pioneering approach holds potential implications for fostering transformative teaching paradigms in the global pedagogical landscape. Highlights: Innovative Engagement: This study presents an inventive community engagement strategy that redefines teacher development through collaborative initiatives. Targeted Curriculum: The program introduces a curriculum emphasizing teaching factory concepts, financial technology integration, and millennial business trends, fostering contemporary pedagogical approaches. Measured Impact: Quantitative improvement observed in pre- and post-test scores is substantiated by qualitative enhancements, underscoring the efficacy of the engagement in elevating accounting educators' proficiency. Keywords: Accounting educators, Competence enhancement, Community engagement, Pedagogical innovation, Teacher development.
PENGARUH DIGITAL MARKETING DAN INOVASI PRODUK DALAM MENINGKATKAN SALES GROWTH UMKM KECAMATAN SIDOARJO Sintha Wahyu Arista; Muhammad Rizky; Steven Owen Purnawan; Siti Masyita; Sri Rahayu Murdaningsih; Imelda Dian Rahmawati
Journal of Economic and Economic Policy Vol. 1 No. 2 (2024): Journal of Economic and Economic Policy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v1i2.21

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh aspek digital marketing dan inovasi produk terhadap peningkatan sales growth. Metode yang digunakan adalah kuantitatif dengan pendekatan survei. Data dikumpulkan melalui kuesioner. Penelitian ini melibatkan 88 responden pelaku UMKM di Kecamatan SIdoarjo. Berdasarkan hasil pengolahan data menunjukkan bahwa digital marketing dan inovasi produk berpengaruh positif signifikan dalam meningkatkan sales growth secara parsial. Hal ini dibuktikan dengan Uji T yang menghasilkan variabel digital marketing diperoleh nilai Thitung = 3,568 dengan tingkat signifikasi 0,001 dan variabel strategi pemasaran diperoleh nilai Thitung = 2,325 dengan tingkat signifikan 0,022. Dengan demikian dapat disimpulkan bahwa, penerapan digital marketing dan strategi pemasaran dalam berbisnis dapat meningkatkan volume penjualan yang lebih besar
THE USE OF DIGITAL PLATFORMS IN FINANCING MANAGEMENT IN PRIMARY SCHOOLS Sofiatuz Zuhro; Imam taufik; Imelda Dian Rahmawati; Hidayatulloh
International Journal of Economic Integration and Regional Competitiveness Vol. 1 No. 6 (2024): International Journal of Economic Integration and Regional Competitiveness
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v1i4.100

Abstract

Digital transformation in the field of education has influenced the teaching and learning process as well as the administration and financial management of schools. Financial management at the elementary school level is crucial for determining the quality of education, requiring principles of fairness, efficiency, transparency, and accountability. This study aims to analyze the use of digital platforms in financial management of elementary schools, identify the benefits and challenges faced, and find solutions to overcome these obstacles. The research method used is Systematic Literature Review (SLR). The research findings show that the implementation of digital-based financial management in schools has been widely adopted, including the use of applications, virtual accounts, and e-commerce. The benefits obtained include increased efficiency, transparency, and accuracy in fund management. However, the challenges faced include limitations in technological infrastructure, lack of understanding and skills among educators, and data security issues. Additionally, internet network factors and uneven internet literacy in the community also pose challenges. Thus, this research provides insights and guidance for schools and other stakeholders to improve the effectiveness and efficiency of financial management in elementary schools through digital technology.
ADDRESSING GAPS IN SCHOOL FINANCIAL MANAGEMENT: THE ROLE OF TECHNOLOGY FOR PRIMARY SCHOOL TREASURERS Rakhmatusakdiyah Rakhmatusakdiyah; Chusnul Chotimah; Imelda Dian Rahmawati; Hidayatulloh
International Journal of Economic Integration and Regional Competitiveness Vol. 1 No. 6 (2024): International Journal of Economic Integration and Regional Competitiveness
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v1i4.101

Abstract

This research investigates the implementation of supervisory practices in increasing financial transparency and accountability of Islamic education institutions at Muhammadiyah 3 Pandaan Elementary School and Muhammadiyah 1 Candi Labschool Umsida Elementary School. Through a qualitative descriptive approach and using data collection, interviews, observation, and documentation, this research reveals that these two schools have involved structured planning, efficient fund management, and transparent reporting, significantly increasing the transparency and accountability of school finances. With continuous supervision and collaboration between various parties, both schools succeeded in ensuring effective and efficient use of funds. This research provides an understanding of financial supervision practices that can be carried out to increase financial transparency and accountability of Islamic educational institutions. The results are expected to provide guidance for other educational institutions interested in adopting similar reconnaissance approaches.
THE IMPORTANCE OF EDUCATION FINANCING MANAGEMENT IN THE MANAGEMENT OF EDUCATIONAL INSTITUTIONS Faisal Irsandi; Ulfiyyatur Rosyidah; Imelda Dian Rahmawati; Hidayatulloh
International Journal of Economic Integration and Regional Competitiveness Vol. 1 No. 6 (2024): International Journal of Economic Integration and Regional Competitiveness
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v1i4.103

Abstract

Financial management in education is the process of planning, organizing, controlling, and monitoring financial resources used to finance educational activities. This research aims to identify the importance of financial management in education through a literature review. The research method used is a literature review, which is an analysis of sources of information derived from literature or documents related to the research topic. The sources of information used in this study consist of scholarly journals, books, and documents related to financial management in education. The results of the study indicate that financial management in education plays a crucial role in ensuring the smoothness and success of the learning process. Good financial management will ensure that available funds are used effectively and efficiently, thereby improving the quality of education. Financial management also allows schools to manage financial risks, such as unexpected costs or funding shortages. Financial management in education also plays a vital role in ensuring fair and equitable access to education for all students. With good financial management, schools can provide equal opportunities for all students to obtain quality education. In conclusion, financial management in education is essential to ensure the success of the learning process and equitable access to education. Therefore, effective and efficient financial management is required in education. This research recommends that the government and educational institutions evaluate and improve existing financial management systems, as well as increase transparency and accountability in the use of education funds.
Co-Authors Abd. Adjis Abduh, Haziki Adelefano , Mohammad Rizky Adilita, Vara Riya Adzani , Ridho Aeni, Umdatul Ahmad Rizal Aisha Hanif Akhmad Afandi Amaliyah, Rusda Amelia Nugraha Dini Amiq, Bahrul Andrian Prawira Yudha Andriannoor, Renaldy Anggraeni, Fahdianti Anis Masrifah Anita Sari Anita Sari Arbiya Magfiroh Rohmi Arief, Mochamad Fahmy Arif Syaifudin, Arif Arifianti, Maudy Nur Arifin, M. Jainul Arista, Sintha Wahyu Arliantoro, Felandi Ashar, Muhammad ASMARANINGTYAS, LUSSY WIDIA Avivah, Aisyah Rachmawati Bakhta, Aysa Faradilla Ayun Bayu Hari Prasojo Bryan Eka Endarsyah Cahyono, Fadia Budi Chusnul Chotimah Dina Dwi Oktavia Rini Dina Rofita Dini, Amelia Nugraha Duwi Rahayu Efendi , Sofyan Eka Nurhayati Eko , Aris Eko Wahyudi Elfanda Bary Titania Ervina Rahayu Fahmi Hasan, Fuad Faisal Irsandi Fania Nabila Lakadjo Farid , Mifta Farochah Faulorozi Sumartono Febrianti, Adela Fikriyyah, Dzakiroh Finda, Felsa Firdaus Firdaus Firnata, Tifani Angga Fitria Novita Sari Gunita, Devina Yulia Habibie, Muhammad Yusuf Hadiah Fitriyah Hamada, Abubakar Helita , Widia Heri Widodo Hermansyah, Mamad Hidayatulloh Hidayatulloh Ifat, Emmira Imam Taufik Iman, Muhammad Fatihul Irayanti, Adinda Ismul Wahyu Riski Isnaini Rochmaniah Joana Rosie Shabatiny Degely Karyanto, Frendika Eko Khuluq, Muhammad Husnul Kurniawan, Devi La'ikotun Nahdiyah Lailatul Yuliana Linna Wulandari LSP, Fierda Lussy Widia Asmaraningtyas M. Fatkhul Udin Maftukhin Maharani , Fridalifia Mahesa, Rangga Masrifah, Anis Masyita, Siti Mei Rahmawati Melinda, Puput Miftachur Rochmah Moch Yusuf Bachtiar Mochamad Munthaha Firrizqi Moh. Nasih Mubarok, M. Dzulfahmi Muhammad Iqbal Alim El Hakim Muhammad Nasih Muhammad Rizky muhammad rizky, muhammad Muhammad Saleh Muhammad Yuniar Hakim Sidqi muhtarom, Ahmad shofi Mulyani, Endang Sri Murdaningsih, Sri Rahayu Muryadi Muryadi, Muryadi Muttaqin, Muhammad Fahrul Nafi’uzzaki, Anang Nisa, Shofiyatun Noer, Ayung Endang Novita Maharani Novitasari, Rika Dewi Nugraha, Adhitya Sakti Nugroho, Adi Septian Nurasik Nurasik Nurharyanto, Riyan Tri Nurindah Rizkyah Safitri Nurkakim, Ahmad Nurlia, Tri Wahyu Orien Maulya Pramesti Pradianingsih, Rini Pramudita, Rifkiansyah Aryasatya Prasetyo, Indra Wahyu Prasetyo, Muhammad Doni Purnawan, Steven Owen Putra, Andri Nusantara Putri Laras Qoni’ah, Nanda Sayyidah Rahma , Nabila Novilia Rahmadani, Muhammad Rakhmatusakdiyah Rakhmatusakdiyah Ramadan, Wildan Rizki Ridlo, Muhammad Rini Pradianingsih Risa Sofiyanti Rizky, Mochammad Rizza Nur Rahayu Rochmaniah, Isnaini Rohmah , Nur Rosyid V. M, Mufti Rosyid, Alfan Rosyidah Rosyidah, Rosyidah Rusnanti, Delia Putri Salsabillah, Nadia Salsabillah, Savira Sampurno, Feri D. Sandi A, Aprianto Sarwenda Biduri Satriya, Restu Resky Setiyawan, Iskandar Setiyono, Wisnu Panggah Setyagraha, Javan Agustian Sigit Hermawan Sil Avin Arlaili Sintha Wahyu Arista Siti Mardhiyah Siti Masyita Siti Ulfah Sofiatuz Zuhro Sri Rahayu Murdaningsih Sri Wulan Dari Sriyono Sriyono Sriyono Sriyono Steven Owen Purnawan Sugeng Hariyadi Sugiyanti, Sherlina Sujatmoko, Didit Sundana, Hari Supardi Supardi Supardi Susetyo , Qotrunnada Aisyah Mega Sutrisno, Sutrisno Syamsul Arifin Syavitri, Nadiya Ami Tirandicha, Fajar Triyanto, Ade Ulfiyyatur Rosyidah Umi Khabibah Varadainy, Zilba Wachida, Kemil Warto, Ali Zulkarnain Wawan Setiawan Wicaksono, Anang Eko Wilujeng, Fitri Dian Yona Novia Nur Chumaidah Yopi Agusta Fanaturiza Yudha, Andrian Prawira Yugustama, Angga Zahrotun Nisa, Zahrotun Zakiyah, Ummu Zumrotul Islamiyah