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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

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

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

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

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

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.

The Role of Entrepreneurship Education, Role Models, and Perceived Behavioural Control in Enhancing Entrepreneurial Motivation Nikmah, Filda Khoirun; Gumintang, Bagas; Widiastuti, Ekaningtyas; Aryanto, Ronald
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3444

Entrepreneurship in higher education is implemented to produce competitive graduates ready to work. Entrepreneurial motivation is crucial for translating entrepreneurial intentions into action. This study aims to examine the influence of entrepreneurship education, role models, and perceived behavioural control on entrepreneurial motivation. Data collection methods included questionnaires and interviews. The sampling technique used was convenience sampling. The study found that entrepreneurship education and role models did not influence entrepreneurial motivation, whereas perceived behavioural control did. The findings of this study are expected to motivate students to be brave and independent in starting and running a business despite the various risks involved.

THE ROLE OF INFORMATION TECHNOLOGY AND CREATIVITY IN ACHIEVING BUSINESS SUSTAINABILITY Widiastuti, Ekaningtyas; Sulistyandari, Sulistyandari
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 2 No 4 (2024): MEI
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v2i4.672

This research investigates how information technology and creativity contribute to the sustainability of businesses run by students enrolled in the Student Entrepreneurship Program at Universitas Jenderal Soedirman. To gather empirical data, a structured questionnaire was administered to 100 entrepreneurial students participating in the program. The sample was selected using convenience sampling, a method often employed in exploratory research to quickly gather relevant data from a readily accessible population. The collected data was subjected to rigorous statistical analysis using the SPSS software, specifically employing the Multiple Linear Regression method to ascertain the relationship between the independent variables (information technology and creativity) and the dependent variable (business sustainability). The results of the analysis revealed a significant positive impact of both information technology and creativity on the sustainability of student-run businesses. Information technology, with its ability to streamline operations, enhance communication, and provide access to broader markets, emerged as a crucial factor in ensuring business continuity and growth. Concurrently, creativity was identified as a key driver of innovation, enabling businesses to adapt to changing market conditions and develop unique value propositions. In light of these findings, the study underscores the importance of optimizing the use of information technology and fostering a creative mindset among student entrepreneurs. To enhance business performance and sustainability, it is recommended that educational institutions and policy-makers support initiatives that provide students with access to cutting-edge technological tools and encourage creative problem-solving.

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

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

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.

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