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All Journal Optimum : Jurnal Ekonomi dan Pembangunan Pro Bisnis Kesmas Indonesia: Jurnal Ilmiah Kesehatan Masyarakat Journal Economics & Business Atmajaya Indonesia Performance JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI Soedirman Economics Education Journal Indonesian Journal of Islamic Business and Economics (IJIBE) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Darma Sabha Cendekia Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL)
Ekaningtyas Widiastuti
Universitas Jenderal Soedirman
Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences

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COMPARATIVE ANALYSIS OF THE EFFECTIVENESS AND CONTRIBUTION OF LOCAL TAXES IN THE TOURISM SECTOR BEFORE AND DURING COVID-19 (Study on Regency and City of Central Java Province) Abidin, Maula Zaenal; Widiastuti, Ekaningtyas; Najmudin, Najmudin
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 2 (2024): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i2.904

Abstract

The objective of this study is to investigate and analyze the variations in the effectiveness and impact of local tax revenues from districts and cities in Central Java, both before and during the COVID-19 pandemic. The study focuses on six specific variables, namely the effectiveness and contribution of Hotel Tax, Restaurant Tax, and Entertainment Tax. The study population consists of all the regencies and cities in Central Java from the years 2018 to 2021, and a saturated sample is used, meaning that all available data is included in the analysis. A total of 35 samples, comprising of 29 regencies and six towns, are included in the analysis. To conduct this research, a quantitative approach is employed, specifically using a paired t-test analysis of panel data. The analysis is carried out using SPSS analysis tools, which allow for the examination of the differences and similarities in the effectiveness and impact of the different tax revenues before and during the COVID-19 period. The findings of this study reveal significant disparities in the effectiveness of Entertainment Tax, as well as the contributions of Hotel Tax, Restaurant Tax, and Entertainment Tax, before and during the COVID-19 period. This suggests that the pandemic has had a significant impact on the efficacy and impact of these tax revenues in Central Java. However, no significant differences were observed in the effectiveness of Hotel Tax and Restaurant Tax, indicating that these taxes have remained relatively stable and unaffected by the pandemic.
Optimalisasi Peran Kelompok Batik Mekar Wangi Dalam Pengembangan Desa Wisata Kurniasih, Retno; Zulaikha, Siti; Widiastuti, Ekaningtyas
Darma Sabha Cendekia Vol 6 No 2 (2024): Darma Sabha Cendekia: Desember 2024
Publisher : Jurusan Ilmu Ekonomi dan Studi Pembangunan | Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/dsc.v6i2.13647

Abstract

Program desa wisata saat ini sedang gencar-gencarnya dicanangkan oleh pemerintah. Program ini diinisiasi dengan menggabungkan potensi desa dengan pariwisata untuk membangun ekonomi kerakyatan dan menciptakan ketahanan nasional melalui desa yang mandiri. Program pengabdian ini merupakan bentuk dukungan kepada Desa Dagan Kecamatan Bobotsari Purbalingga untuk mejadi desa wisata. Potensi yang dimiliki Desa Dagan sangat banyak, yaitu wisata alam berupa air terjun, sungai dan lembah. Selain itu potensi Desa Dagan yang menjadi andalan saat ini yaitu batik. Desa Dagan terkenal dengan batiknya yang khas dan halus. Sayangnya, prospek yang baik ini belum dikembangkans ecara maksimal. Oleh karena itu Kelompok Batik Mekar Wangi menjadi salah satu yang harus terus didampingi guna mendukung potensi Wisata Desa Dagan. Pendampingan dilakukan dengan membangun sebuah sanggar batik serta melakukan pelatihan tentang pengelolaan kelompok usaha serta pelatihan tentang digital marketing guna meningktakan kinerja pemasaran batik. Pendampingan yang dilakukan dapat medukung dan mempercepat terwujudnya desa wisata di Desa Dagan.
Pengaruh Kinerja Keuangan Perbankan dan Suku Bunga sebagai Variabel Moderasi Terhadap Penyaluran Kredit Bank Perkreditan Rakyat Wijayanto, Muhammad Fido; Shaferi, Intan; Widiastuti, Ekaningtyas
Probisnis Vol 18, No 2: Agustus (2025)
Publisher : Universitas Amikom Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35671/probisnis.v18i2.2881

Abstract

Penelitian ini dilakukan untuk menganalisis pengaruh kinerja keuangan perbankan dan suku bunga sebagai variabel moderasi terhadap penyaluran kredit Bank Perkreditan Rakyat. Penelitian ini menggunakan data panel dari laporan keuangan Bank Perkreditan Rakyat yang berlokasi di Kabupaten Banjarnegara, Purbalingga, Banyumas, Cilacap, dan Kebumen pada tahun 2017-2021. Teknik pengambilan sampel menggunakan purposive sampling dan mendapatkan total sampel sebanyak 24 bank selama 5 tahun pengamatan. Berdasarkan hasil penelitian dan analisis data mengguakan Eviews 12 menunjukkan bahwa: (1) CAR tidak berpengaruh terhadap penyaluran kredit, (2) DPK tidak berpengaruh terhadap penyaluran kredit, (3) NPL berpengaruh negatif terhadap penyaluran kredit, (4) LDR berpengaruh positif terhadap penyaluran kredit, (5) Suku bunga memoderasi pengaruh CAR terhadap penyaluran kredit, (6) Suku bunga memoderasi pengaruh DPK terhadap penyaluran kredit, (7) Suku bunga memoderasi pengaruh NPL terhadap penyaluran kredit. Implikasi pada penelitian ini yaitu bank diharapkan selalu memperhatikan kinerja keuangan perbankan, mematuhi Peraturan Bank Indonesia mengenai ketentuan tentang perbankan, dan menjaga tingkat penyaluran kredit kepada masyarakat.
HOW TO IMPROVE THE ENTREPRENEURIAL MOTIVATION THROUGH ENTREPRENEURIAL INTENTION, ATTITUDES, AND ENVIRONMENTAL ASPECTS Pravitasari, Chairani Fadhila; Purnomo, Widhiatmoko Herry; Ramadhan, Muhammad Syah Fibrika; Widiastuti, Ekaningtyas
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 3 No 1 (2024): AGUSTUS
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v3i1.798

Abstract

Students who enter the world of entrepreneurship show extraordinary enthusiasm and initiative in developing their own businesses. They do not only focus on academic studies, but also actively seek opportunities and are ready to take risks to build independent businesses. The focus of this study is to understand how entrepreneurial motivation among students can be improved through entrepreneurial intentions, attitudes, and environmental factors. Data were collected through questionnaires, with convenience sampling techniques, and analyzed using Multiple Regression in the SPSS program. A total of 84 respondents were involved in this study. The results show that Entrepreneurial Intention and Attitude has a positive influence on entrepreneurial motivation. However, the results of other hypothesis tests revealed that Knowledge of Available Entrepreneurial Support and Perceived Barriers to Starting a Business did not affect entrepreneurial motivation. Overall, this study emphasizes the importance of strengthening entrepreneurial intentions as a key factor in encouraging entrepreneurial motivation among students.
THE STRATEGIC ROLE OF INTELLECTUAL CAPITAL AND FINANCIAL TECHNOLOGY IN IMPROVING MSME PERFORMANCE IN BANYUMAS REGENCY Suparno, Chandra; Sulistyandari, Sulistyandari; Novandari, Weni; Widiastuti, Ekaningtyas
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 3 No 2 (2024): NOVEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v3i2.819

Abstract

The existence of Micro, Small and Medium Enterprises (MSMEs) plays a significant role in contributing to the growth of the Indonesian economy. MSMEs are required to optimize their resources, especially non-physical resources, and utilize existing financial technology (Fintech) in order to be able to compete and develop at all times. Intellectual capital is increasingly recognized as a strategic asset that is considered important for sustainable profits. Business support by utilizing financial technology will improve business performance. The goal of this research is to investigate the impact of intellectual capital and financial technology components on the performance of MSMEs. The resulting sample was 66 respondents who were MSME business actors. The method used was Multiple Regression analysis. The results of the study found that customer capital and structural capital, which are elements of intellectual capital, affect MSME performance, while human capital, social capital, spiritual capital and financial technology do not affect MSME performance. Thus, the elements of intellectual capital owned by MSMEs need to be utilized optimally to achieve competitive advantage and maintain business existence.
Co-Authors Abidin, Maula Zaenal Alfiyah, Mike Ayu Alisa Tri Nawarini BAMBANG SUNARKO Banani, Ade Chairani Fadhila Pravitasari Chandra Suparno, Chandra Cut Misni Mulasiwi Dwita Darmawati Hanifah, Fitria Heryanto Heryanto Intan Shaferi, Intan Jaryono Jaryono Jaryono, Jaryono Kholifaturrohmah, Ramita Kurniasih, Retno Najmudin Nofiyanti, Nofa NURFITRI, TITI Purnomo, Widhiatmoko Herry Rahmani, Annisa Gilang Rahmawati, Zulfi Ramadhan, Muhammad Syah Fibrika Riswan Riswan Riyasari, Indah Sianipar, Flora Siti Zulaikha Sri Martini Suci Indriati Sudarto Sudarto Sulistyandari Sulistyandari, Sulistyandari Sulistyandari, Sulistyandari Suryanto Suryanto Titi Nurfitri Wakhidati, Yusmi Nur Weni Novandari Wijayanto, Muhammad Fido Zulfi Rahmawati