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All Journal Optimum : Jurnal Ekonomi dan Pembangunan Jurnal Ilmiah Rekayasa dan Manajemen Sistem Informasi Jurnal Al-Qardh Aplikasia: Jurnal Aplikasi Ilmu-Ilmu Agama AKURASI: Jurnal Riset Akuntansi dan Keuangan Surya Medika: Jurnal Ilmiah Ilmu Keperawatan dan Ilmu Kesehatan Masyarakat Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Jurnal Berdaya Mandiri Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Journal of Islamic economy and Community Engagement Journal of Industrial Engineering and Halal Industries Journal of Community Empowerment Journal of Islamic Contemporary Accounting and Business Journal of Finance and Islamic Banking Optimum: Jurnal Ekonomi dan Pembangunan Akurasi
Dinik Fitri Rahajeng Pangestuti
UIN Sunan Kalijaga Yogyakarta
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The Influence of Tax Knowledge, Modernization of Tax Administration, and Islamic Value on Tax Compliance of MSMEs in Yogyakarta Ryanica Nabila, Tiffanny; Fitri Rahajeng, Dinik
Journal of Islamic Contemporary Accounting and Business Vol. 1 No. 1 (2023): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v1i1.312

Abstract

The increase in the number of MSMEs in line with the increasing number of taxpayers in Indonesia provides the potential for tax revenue. In fact the contribution to taxes is still very low. Therefore, this study intends to determine the effect of tax knowledge, modernization of tax administration and Islamic value on MSME tax compliance. The sample in this study, namely SMEs in the Province of the Special Region of Yogyakarta, was selected using a random sampling technique. The research method is multiple regression analysis method. 210 respondents who have been processed produce that tax knowledge and modernization of tax administration have a positive and significant effect on MSME taxpayer compliance. For further research, it is expected to add other variables related to tax compliance so that it can provide a broader picture.
Perencanaan Keuangan Bagi Pekerja Migran Indonesia di Sektor Informal Ezar J.P.H, Egha; Prasojo, Prasojo; Pangestuti, Dinik Fitri Rahajeng
Journal of Islamic Economy and Community Engagement Vol. 6 No. 1 (2025)
Publisher : FEBI UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jiecem.2025.6.1.2093

Abstract

There are not a few Indonesian migrant workers in Malaysia. Many of them are workers in the informal sector. As migrant workers, sometimes they have to be able to manage their finances in order to survive there, for their families in Indonesia, and save for the future. The community service program carried out by the lecturers of the FEBI UIN Suka Sharia Accounting study program regarding financial planning is very helpful for migrant workers in Malaysia, especially workers in the informal sector. Not a few of them are interested in starting to plan their finances, starting from daily expenses to investing in the future.
WITHHOLDING TAX SYSTEM UNTUK PEMUNGUTAN PAJAK: UPAYA PENINGKATAN PENERIMAAN PAJAK VS INSTRUMEN TAX PLANNING Dinik Fitri Rahajeng Pangestuti; Arum Puspita Wardhani
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 1 (2019)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v1i1.64

Abstract

Taxes are the greatest source of country income. The funds derived from the tax are used to perform the development of State infrastructure. Various efforts have been made by the Government to be able to set tax payments, one of which by implementing the withholding tax system. This system is expected to increase tax acceptance, but some parties actually utilize it in a tax planning strategy as an effort to streamline the tax burden to be paid. So far, tax revenues in Indonesia are still relatively low compared to the expected. Financial Minister of Indonesia, Sri Mulyani stated that the government can only collect tax revenues of 14.1% of the Indonesian Gross Domestic Product (GDP). Nevertheless, research proves that overall withholding tax system has been able to increase tax revenues in Indonesia both income tax and value added tax. Withholding tax system proved to have a positive impact in the taxation in Indonesia although it needs to be improved in these effectiveness and efficiency.
ZERO WASTE TRADITIONAL MARKET DEVELOPMENT FOR THE CIRCULAR ECONOMY REALIZATION Muhfiatun, Muhfiatun; Pangestuti, Dinik Fitri Rahajeng
Journal of Community Empowerment Vol 4, No 1 (2025): Juni
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jce.v4i1.31536

Abstract

ABSTRAK                                                                            Program ini merupakan pengabdian masyarakat yang bertujuan untuk memberikan solusi terhadap permasalahan lingkungan di pasar tradisional. Permasalahan lingkungan yang sangat dominan adalah masalah sampah yang menimbulkan bau, mengundang nyamuk dan lalat yang berdampak negatif bagi kesehatan. Program ini dilaksanakan di Pasar Nirmala, salah satu pasar yang berada di Kecamatan Kasihan, Kabupaten Bantul, Provinsi Daerah Istimewa Yogyakarta selama bulan Januari hingga Desember 2024 dengan pendekatan Partisipatif Berbasis Masyarakat. Tujuan dari program ini adalah untuk menanggulangi penumpukan sampah dan menjaga kenyamanan pasar. Implementasi program ini melibatkan partisipasi aktif dari pengelola pasar, para pedagang dan masyarakat setempat, sedangkan pendanaan bersumber dari dana partisipasi masyarakat dan dana keistimewaan provinsi DIY serta dari Lembaga Jasa Keuangan Non Bank yaitu Pegadaian Syariah. Program dilaksanakan melalui lima tahapan berdasarkan kerangka community based research yaitu diagnosis, action, intervention, evaluation, reflection. Program ini menghasilkan dampak transformatif terhadap kebiasaan pedagang pasar dalam hal pengelolaan sampah pasar. Selain itu, juga memberikan dampak ekonomi terhadap pendapatan masyarakat di sekitar Pasar Nirmala melalui peningkatan pengetahuan tentang investasi dan aset keuangan yang dimiliki. Kata kunci: Pasar Tradisional; Zero Waste; Ekonomi Sirkular ABSTRACTThis program constitutes a community service initiative designed to address environmental challenges in traditional markets. The predominant issue identified is solid waste, which contributes to unpleasant odors, attracts disease-carrying vectors such as mosquitoes and flies, and poses significant public health risks. The program was implemented at Nirmala Market, located in Kasihan District, Bantul Regency, within the Special Region of Yogyakarta, and was conducted over the period of January to December 2024 using a Community-Based Participatory approach. The primary objective of this initiative is to mitigate waste accumulation and enhance the overall cleanliness and comfort of the market environment. The implementation process involves the active engagement of market administrators, traders, and local community members. Financial support for the program was sourced from community contributions, the Special Autonomy Fund of the Yogyakarta Special Region, and a non-bank financial institution, namely Pegadaian Syariah. The program was executed in five phases, following the framework of community-based research: diagnosis, action, intervention, evaluation, and reflection. The initiative has yielded a transformative impact on the waste management practices of market vendors. Furthermore, it has generated positive economic outcomes for the surrounding community by enhancing public awareness and knowledge regarding financial investments and asset ownership. Keywords: Traditional Market, Zero waste, Circular Economy
The Effect of Regional Financial Performance and Government Investment On Economic Growth In Yogyakarta Special Regency/City 2009-2019 Jannah, Nanda Arif Faridhotul; Pangestuti, Dinik Fitri Rahajeng
Optimum: Jurnal Ekonomi dan Pembangunan Vol. 12 No. 1 (2022)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/optimum.v12i1.4094

Abstract

Rapid and sustainable economic growth is an essential foundation for economic development sustainability. This research aims to examine the direct effect of variables on financial performance and government investment on economic growth in DIY. It was a quantitative study. The data were secondary data from five regional Yogyakarta from 2009 to 2019 obtained from the Central Statistics Agency. The data were analyzed using a regression model processed by SPSS 23. The result of the study showed that: 1) Financial performance used effectiveness ratio hasn't effect on economic growth in Yogyakarta; 2) Financial performance used efficiency ratio has no effect on economic growth in Yogyakarta; 3) Government investment has a negative effect on economic growth in Yogyakarta.
Faktor-faktor yang memengaruhi agresivitas pajak pada industri manufaktur tahun 2017-2021 Gulam, Rizal; Pangestuti, Dinik Fitri Rahajeng
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 3 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i3.1097

Abstract

This study aims to determine the influence of gender of directors, independent commissioners, audit committee, profitability and leverage on tax aggressiveness. This study is quantitative research using multiple linear regression techniques using a purposive sampling method based on predetermined criteria. The object of this research is manufacturing companies in the consumer goods industrial sector 2017-2021. This research uses panel data with a total of 170 observations from a sample of 34 companies. The results of the study show that women are more careful in making decisions but the results obtained are that gender cannot affect tax aggressiveness. Independent commissioners, in law are organs that must exist, but cannot influence tax aggressiveness because companies only want to comply with regulations. Leverage cannot reduce tax aggressiveness because high leverage will create high risks. But the audit committee and profitability can reduce the aggressiveness of the company because the audit committee can assist the commissioner in supervising, and profitability can reflect the company's financial well-being. Audit committee and profitability have a positive effect on tax aggressiveness. Gender of directors, independent commissioners and leverage have no effect on tax aggressiveness.
Pengaruh Pengamalan Dzikir Asmaa-ul Husna terhadap Peningkatan Kinerja Karyawan pada Industri Manufaktur di Yogyakarta Tahun 2016 Rahajeng, Dinik Fitri
AL-QARDH Vol 2 No 2 (2017): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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

Abstract

Permasalahan kinerja merupakan permasalahan yang banyak diteliti karena kinerja merupakan aspek yang paling penting di dalam keberlangsungan suatu organisasi. Karyawan membolos, pemborosan sumber daya, penggelapan uang, rasa bosan dan malas merupakan permasalahan kinerja yang harus dicari tahu penyebab dan solusinya. Asmaa-ul Husnaa merupakan pintu rahasia terbukanya ilmu-ilmu Alloh, yang akan menuntun kita menuju jalan yang dikehendaki-Nya. Jika pengamalan dan pemahaman Asmaa-ul Husnaa ini diterapkan di dalam pekerjaan maka karyawan akan memiliki kinerja yang unggul dengan cara pengamalan sesuai dengan syarat dan ketentuan seperti yang diajarkan para ulama.Penelitian ini bertujuan untuk memberikan alternatif solusi bagaimana melakukan pembinaan kepada karyawan secara mendasar dengan dzikir Asmaul Husna sehingga kinerja karyawan akan terus meningkat dari waktu ke waktu seiring dengan peningkatan ketulusan bekerja karena Alloh, merasa selalu diawasi Alloh dan kedekatan dengan Alloh yang melahirkan rasa ketenteraman hati dan merasa cukup dengan apa yang dimiliki karena limpahan rahmat dan ampunan.Penelitian ini merupakan jenis penelitian eksplanatori atau penelitian pengujian hipotesis, penelitian ini bertujuan untuk menjelaskan macam hubungan tertentu, pengaruh, atau menetapkan perbedaan antar kelompok atau independensi dari dua atau lebih dalam suatu objek yang diteliti. Data dikumpulkan dengan metode eksperimen yaitu melakukan intervensi terhadap subjek penelitian melalui pengamalan dzikir, kemudian melakukan pengukuran dan observasi pasca pengamalan secara rutin untuk mengatahui pengaruhnya terhadap kinerja karyawan.
LITERASI DAN INKLUSI KEUANGAN MELALUI PROGRAM BERORIENTASI LINGKUNGAN Pangestuti, Dinik Fitri Rahajeng; Mun Yah Zahiroh
Jurnal Berdaya Mandiri Vol. 5 No. 1 (2023): JURNAL BERDAYA MANDIRI (JBM)
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbm.v5i1.4195

Abstract

This research is a community service-based research that aims to increase financial literacy and inclusion. The method used is Community Based Research. The literacy process is carried out using an Android-based application media. In contrast, the inclusion aspect is carried out by managing waste into financial assets in gold, shares, DPLK, and other financial service products so that economic barriers are no longer obstacles to owning financial assets. The results of this study indicate that the community who become service partners feel that the literacy and inclusion program is beneficial. The assessment is measured using the Net Promoter Score (NPS) measurement tool, which is strengthened by qualitative data and measured by referring to the Alderfer ERG Theory. Keywords: Literacy, Inclusion, Financial Assets, NPS, SUS
Co-Authors Ambar Lestari Anifa Nurhayati Arum Nur Afifah Arum Puspita Wardhani Dien F Awaliyah Endang Suhari Ezar J.P.H, Egha Fitri Atur Arum Gulam, Rizal Hasan Al-Banna Ihsan Pandu Tauladan Indah Purbasari Ishak Jannah, Nanda Arif Faridhotul jannah, syayyidah Mahfud Asyari Muhfiatun, Muhfiatun Mun Yah Zahiroh Mun Yah Zahiroh Nisrina Sari Novita Anggraeni Prasojo, Prasojo Romadhona, Firdaus Bunga Ryanica Nabila, Tiffanny Siti Nur Azizah Sunarsih Sutyiono, Bayu Wahyu Lisma Siami Wigati Restu Rahayu Wonoseto, Muhammad Galih Zahiroh, Mun Yah