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All Journal Jurnal Ilmu Manajemen Proceeding Seminar LPPM UMP Tahun 2014 Management Analysis Journal Jurnal Samudra Ekonomi dan Bisnis JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Ulumuddin : Jurnal Ilmu-ilmu Keislaman The Indonesian Journal of Accounting Research Community Development Journal: Jurnal Pengabdian Masyarakat Solusi: Jurnal Kajian Ekonomi dan Bisnis Jurnal Nuansa Akademik: Jurnal Pembangunan Masyarakat Jurnal Pengabdian kepada Masyarakat Journal Competency of Business Jurnal Ilmu Manajemen Jurnal Pengabdian Mandiri Hikmayo: Jurnal Pengabdian Masyarakat Jurnal Yudistira SULUH ABDI : Jurnal Ilmiah Pengabdian Kepada Masyarakat IIJSE Journal of Economics, Business, Accounting and Management E-Amal: Jurnal Pengabdian Kepada Masyarakat Kifah AKRUAL : Jurnal Akuntansi dan Keuangan` Gemi: Jurnal Penelitian dan Pengabdian
Retno Kurnianingsih
Universitas Cokroaminoto Yogyakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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PENDAMPINGAN PENDAFTARAN NPWP FORKOM UMKM SEYEGAN KABUPATEN SLEMAN SECARA ONLINE Kurnianingsih, Retno; Budiningrum, Endah Wening; Palevi, Reza Widhar; Prasojo, Eko
Gemi: Jurnal Penelitian dan Pengabdian Vol. 4 No. 1 (2024): Gemi
Publisher : Universitas Cokroaminoto Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47200/gemi.v4i1.1793

Abstract

Pelaksanaan Pengabdian Masyarakat Pada Pelaku Usaha Mikro Kecil dan Menengah (UMKM), Di, Kabupaten Sleman berupa Pendampingan Pendaftaran Nomor Pokok Wajib Pajak secara online, Permasalahan yang dihadapi antara lain: Belum tersosialisasi atas Perubahan peraturan perpajakan dari Undang- undang Pajak Penghasilan (UU PPh)  menjadi Undang- undang Harmonisasi Peraturan Perpajakan Undang- undang (UU HPP); Keterbatasan pengetahuan mengenai pengertian NPWP dan Manfaatnya bagi UMKM; Pelaksanaan pengabdian dilakukan dalam pertemuan rutin bulanan Forum Komunikasi (Forkom) UMKM Seyegan bertepatan dengan agenda bazar bersama UMKM. Tanggapan dari peserta pelatihan positif dan antusias, untuk membantu pengembangan perlu pendampingan, ada pertemuan berkala baik untuk memecah permasalahan maupun meningkatakan kemampuan UMKM.
The Influence of Income Level, Self-Assessment System, and Tax Literacy on MSME Taxpayer Compliance Monika Verliana Sunarti; Retno Kurnianingsih
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6155

Abstract

This study aims to analyze the influence of income level, the self-assessment system, and tax literacy on the tax compliance of MSME (Micro, Small, and Medium Enterprises) taxpayers. This research adopts a quantitative approach with data collected through questionnaires. The data used in this study is primary data. The population of this research consists of MSME taxpayers registered as partners or beneficiaries of the Department of Cooperatives and Small and Medium Enterprises in the Special Region of Yogyakarta. The sample consists of 57 respondents, selected using non-probability sampling with a purposive sampling technique. Data analysis was conducted using multiple linear regression analysis. The tests were carried out using the SPSS application. The results of the study reveal that income level has a significant influence on the tax compliance of MSME taxpayers. However, the self-assessment system and tax literacy do not show any significant influence on MSME taxpayer compliance.
Pengaruh Retribusi Daerah, Pajak Daerah, DAU serta DAK terhadap Belanja Modal Periode 2019-2023 Rosa, Olivia; Kurnianingsih, Retno
Jurnal Samudra Ekonomi dan Bisnis Vol 17 No 1 (2026): JSEB
Publisher : Fakultas Ekonomi dan Bisnis Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v17i1.10717

Abstract

Regional governments play a substantial role in the implementation of public services and development at the regional level. Carrying out these functions requires significant funding. This study aims to examine the influence of local retribution, local taxes, DAU, and DAK on capital expenditures in regencies and cities in Central Java Province. This quantitative study used a population of 29 regencies and 6 cities. The sample consisted of the 2019-2023 APBD reports, with saturated sampling technique. Data analysis was performed through multiple linear regression with SPSS 25 as a testing tool. The study found that local retribution and DAK partially had no significant effect on capital expenditures, while local taxes and DAU had a significant effect on capital expenditures. Simultaneously, local retribution, local taxes, DAU and DAK had a significant effect on capital expenditures.
EFEKTIVITAS PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH (PAD) Yusuf Rajiman, Sarifudin; Kurnianingsih, Retno
AKRUAL : Jurnal Akuntansi dan Keuangan Vol. 7 No. 2 (2025): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/2xaafx85

Abstract

Penelitian ini bertujuan untuk mengevaluasi efektivitas pajak hotel terhadapPendapatan Asli Daerah (PAD) di Kota Yogyakarta pada tahun 2020–2023. Pajak hotelmenjadi salah satu sumber penerimaan yang signifikan, khususnya di daerah pariwisata.Metode yang digunakan adalah pendekatan kuantitatif deskriptif dengan menggunakandata sekunder yang diperoleh dari Badan Pengelolaan Keuangan dan Aset Daerah KotaYogyakarta. Analisis dilakukan dengan membandingkan realisasi penerimaan pajak hotelterhadap target yang ditetapkan serta menghitung kontribusinya terhadap total PAD.Hasil penelitian menunjukkan bahwa efektivitas pajak hotel tergolong dalam kategori“efektif” pada sebagian besar tahun, meskipun terdapat fluktuasi karena dampak pandemidan faktor eksternal lainnya. Kontribusi pajak hotel terhadap PAD juga menunjukkan trenpositif, namun belum dominan dibandingkan jenis pajak lainnya. Oleh karena itu,diperlukan optimalisasi sistem pemungutan pajak, peningkatan kesadaran wajib pajak,serta strategi promosi sektor pariwisata agar PAD dapat ditingkatkan secaraberkelanjutan. Penelitian ini memberikan masukan bagi pemerintah daerah untukmenyempurnakan kebijakan fiskal lokal.
EDUKASI PERHITUNGAN HARGA POKOK PRODUKSI PADA PELAKU USAHA KURATO MEK Retno Kurnianingsih; Dian Retnaningdiah; Mifta Fitriyana; Eko Giyartiningrum
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 3 (2025): Volume 6 No 3 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i3.47358

Abstract

Permasalahan utama yang dihadapi pelaku usaha mikro di bawah binaan Majelis Ekonomi dan Ketenagakerjaan (MEK) PRA Nogotirto adalah ketidaktepatan dalam menetapkan harga jual produk karena belum melakukan perhitungan harga pokok produksi (HPP) secara benar. Mayoritas pelaku usaha hanya memperhitungkan biaya bahan baku dan tenaga kerja langsung, tanpa mempertimbangkan biaya overhead pabrik. Kegiatan pengabdian kepada masyarakat ini bertujuan memberikan edukasi perhitungan HPP kepada pelaku usaha Kurato MEK melalui pelatihan dan pendampingan praktis. Metode pelaksanaan terdiri dari tiga tahapan, yaitu: perencanaan, pelaksanaan, dan evaluasi. Dalam pelaksanaan, dilakukan edukasi konsep struktur biaya, simulasi perhitungan HPP, serta diskusi interaktif. Hasil kegiatan menunjukkan bahwa pelaku usaha mulai memahami pentingnya komponen biaya secara menyeluruh dalam menentukan harga pokok penjualan dan harga jual. Edukasi ini diharapkan dapat meningkatkan daya saing produk, margin keuntungan, dan kelangsungan usaha.
PELATIHAN DAN PENDAMPINGAN PERENCANAAN LABA USAHA DENGAN MENGANALISIS TITIK IMPAS ATAU BREAK EVEN POINT (BEP) PADA PELAKU USAHA KULINER : - Retno Kurnianingsih; Dian Retnaningdiah; Mifta Fitriyana; Eko Giyartiningrum
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 6 (2025): Vol. 6 No. 6 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i6.55292

Abstract

Keterbatasan pengetahuan dan ketrampilam tata kelola dan manajemen keuangan menjadi permasalahan utama yang dapat menghambat keberlangsungan usaha khususnya pada pelaku usaha kuliner Kurato MEK PRA Nogotirto. Meskipun beberapa pelaku usaha telah membuat perhitungan harga pokok produksi (HPP), namun pada praktiknya sebagian mitra belum mampu memanfaatkan informasi biaya untuk menyusun perencanaan laba secara terstruktur, sehingga menyebabkan para pelaku usaha belum memiliki target penjualan dengan jelas, belum mengidentifikasi batas minimal penjualan supaya tidak menderita kerugian. Kegiatan PkM ini bertujuan memberikan pemahaman dan ketrampilan finansial untuk keberlanjutan dan pertumbuhan usaha dengan teknik analisis titik impas (BEP) yaitu analisis untuk menentukan titik impas antara pendapatan dan biaya. Metode pelaksanaan menggunakan pendekatan pelatihan dan pendampingan partisipatif yaitu mitra selain menerima materi juga terlibat aktif dalam praktik perhitungan berdasarkan kondisi usaha masing-masing. Pelaksanaan melalui beberapa tahapan, yaitu Persiapan dengan mengidentifikasi kondisi usaha mitra pasca pelatihan HPP, Tahap Pelatihan Perencanaan Laba dan BEP, Tahap Pendampingan dengan diskusi dan solusi serta evaluasi.Hasil kegiatan menunjukkan adanya peningkatan pemahaman pelaku usaha mengenai pengelolaan biaya dan perencanaan laba, mampu mengidentifikasi biaya tetap dan biaya variabel serta menghitung titik impas (BEP). Disarankan untuk dilakukan secara berkelanjutan dengan cakupan materi yang lebih luas, seperti pencatatan keuangan dan pengelolaan arus kas usaha.
Pemberdayaan Masyarakat melalui Digitalisasi Usaha, Optimalisasi Pekarangan, dan Penguatan Layanan Sosial di Dusun Nglengis Veronika Marosa Kabut; Tulus Fajar Pangestu; Retno Kurnianingsih; Jesinta Kotilda Dinda
Kifah: Jurnal Pengabdian Masyarakat Vol 5 No 1 (2026): Juni 2026
Publisher : Mafapress Institut Pesantren Mathali'ul Falah Pati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35878/kifah.v5i1.2209

Abstract

This community service activity was conducted in Dusun Nglengis through the Community Service Program under the guidance of one field supervisor and involved ten students. The activity aimed to support the community through business strengthening, home yard utilization, assistance in Quran learning activities, and support for posyandu services. The method used was Participatory Action Research through observation, joint planning with residents, program implementation, and evaluation. The participants included four small business owners, nine housewives managing home yards, fourteen active Quran learning students, and three posyandu cadres. The results showed that all targeted small businesses were successfully registered on Google Maps and provided with business banners, two simple planting models using used gallon containers were created, attendance in Quran learning activities increased from an average of eight to fourteen children per meeting, and posyandu services became more organized. This activity shows that simple programs designed from community needs can help strengthen the social and economic capacity of local residents.
WORKSHOP KARYA TULIS ILMIAH BERBASIS PELATIHAN SPSS DAN SEM-PLS UNTUK MENINGKATKAN KUALITAS TUGAS AKHIR MAHASISWA Eko Giyartiningrum; Retno Kurnianingsih; Heri Prasetyo; Ika Destina Puspita
JURNAL PENGABDIAN MANDIRI Vol. 5 No. 7 (2026): Juli 2026
Publisher : Bajang Institute

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

Abstract

Final-year students frequently encounter significant obstacles in completing their undergraduate theses, particularly regarding statistical anxiety and limited technical skills in quantitative data analysis. This community service activity aims to enhance students' methodological capacity and practical skills through a Scientific Writing Workshop based on SPSS and SEM-PLS Training. The workshop was conducted on May 23, 2026, at Universitas Cokroaminoto Yogyakarta, involving final-year students from Management and Accounting study programs. The implementation method employed an experiential learning approach, combining theoretical lectures and hands-on practice across two main sessions: Session 1 focused on multiple linear regression analysis and classical assumption tests using SPSS 25, while Session 2 focused on complex model analysis (mediation and moderation) using SEM-PLS 4. The program's effectiveness was evaluated using pre-test, post-test, and participant satisfaction questionnaires. The evaluation results demonstrated a significant increase in participants' technical understanding and statistical interpretation, rising from an average pre-test score of 26.7% (fair/low category) to 88.6% in the post-test (high category). Furthermore, 93.3% of participants expressed high satisfaction and found the material directly relevant to their thesis completion needs. This workshop proved effective in reducing statistical anxiety and improving the academic quality of students' results and discussion chapters.
Biaya Produksi sebagai Penentu Profitabilitas Perusahaan Manufaktur, Bukti Empiris di Bursa Efek Indonesia 2021-2025: PENDAHULUAN Perusahaan manufaktur memegang peran strategis dalam perekonomian Indonesia sebagai penggerak utama pertumbuhan industri nasional dan penyerap tenaga kerja berskala besar. Dalam menjalankan aktivitas operasionalnya, perusahaan manufaktur dihadapkan pada tantangan pengelolaan tiga komponen biaya produksi utama yaitu biaya bahan baku (BBB), biaya tenaga kerja langsung ( Augladia Aneka Jemita; Retno Kurnianingsih
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 10 No 2 (2026): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v10i2.35982

Abstract

In conventional accounting theory, the three main elements of production expense : raw materials, direct labor, and factory overhead are widely regarded as the key drivers behind a manufacturer's profit performance, yet empirical findings on this link have remained mixed, especially since the pandemic. This study investigates, both individually and jointly, how raw material expense, direct labor expense, and factory overhead expense influence profitability, measured through Return on Assets (ROA), among food and beverage manufacturers listed on the Indonesia Stock Exchange (IDX). Using a quantitative, causal-explanatory design, multiple linear regression was applied to a balanced panel of annual financial reports from 11 firms spanning 2021–2025 (55 firm-year observations), with variables converted to natural logarithms to correct skewed distributions. The analysis shows none of the three cost components meaningfully shapes ROA, whether tested individually (raw material cost: Sig.=0.483; direct labor cost: Sig.=0.720; factory overhead cost: Sig.=0.962) or together (F=0.230; Sig.=0.875); an Adjusted R² of -0.045 further underscores how little the model explains. These results help define where cost-accounting theory does and does not hold when predicting asset-based profitability, and they point manufacturers toward a broader profitability strategy that combines lean production costs with revenue growth and smarter asset use rather than cost control alone.
Co-Authors -, Dian Retnaningdiah Abdul Ghofur Abdul Majid Toyyibi Agus Suprianto Ahmad Syafii Rahman Arisman Arisman Audrey Zhafira Salma Augladia Aneka Jemita Budiningrum, Endah Wening Cipto Sembodo Citra Ayudiati Delimanugari, Daluti Dian Retnaningdiah Dian Retnaningdiah Dian Retnaningdiah, Dian Eko Prasojo Endah Wening Budiningrum Endarwati Endarwati Faishol Razak Gita Hapsari Heri Prasetyo Ika Destina Puspita Jesinta Kotilda Dinda Kundharu Saddhono Laksmita Dwi Alea Casta M.N.K Al Amin MA Syarifuddin Mifta Fitriyana Monika Verliana Sunarti Musaropah, Umi NUR INDRIANTORO Paiman Paiman Palevi, Reza Widhar Pamungkas, Leo Dagdyo Reza Widhar Pahlevi, Reza Widhar Rosa, Olivia Rr. Eko Giyartiningrum Rubini Samsudin, Muhammad Agus Satriawan, Rahmat Soekarno Soekarno Subandi Subandi Suharto Suharto Sukamto, Ika Sumiyarsi Tulus Fajar Pangestu Utama, Surya Wahyu Veronika Marosa Kabut Wendri Rusli Wendri Rusli, Wendri Yusuf Rajiman, Sarifudin