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Does Good School Governance (GSG) Improve on The Management Performance of School Operational Assistance (BOS) Sohidin, Sohidin; Rahmawati, Rahmawati; Djuminah, Djuminah; Gantyowati, Evi
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.75479

Abstract

The management of BOS funds in education units requires governance that can ensure that these funds can be used appropriately in teaching and learning activities. BOS funds are also intended to ensure the continuous education of students from the primary education level to the secondary education level so that they are expected to bring benefits to the community equally. The purpose of the study was to provide empirical evidence of the influence of GSG on the performance of BOS fund management when compared with the calculation of value for money. The research sample is the State Vocational High School (SMK) at the Central Java province level, totaling 238 in the 2019-2021 period. The sampling technique in this study used probability sampling with SEM analysis tools. The conclusion of this study is that GSG has a positive effect on the performance of BOS fund management. However, the results of the calculation of value for money in the management and utilization of BOS funds are less economical and less efficient. So that the improved performance is not accompanied by economical and efficient management.
Inovasi Pemanfaatan Budidaya Nanas, Edu-Agrowisata, Tenun ATBM, dan Kearifan Lokal Pasar Bahulak Desa Karungan, Plupuh, Sragen Rahmawati, Rahmawati; Pujiasmoro, Bambang; Soenarto, Soenarto; Goestjahjanti, Francisca Sestri; Djuminah, Djuminah; Hartoko, Sri; Nurlaela, Siti; Arifah, Siti
Muria Jurnal Layanan Masyarakat Vol 5, No 2 (2023): September 2023
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/mjlm.v5i2.10787

Abstract

This activity aims to help solve the problems faced by business actors in the development of the Pasar Bahulak tourism village in Karungan Village, Plupuh District, Sragen Regency. This activity was realized through the collaboration of UNS, UNY, and UNIPI Tangerang, in collaboration with BUMDes Sinar Karungan Mandiri, and PT KAI. The method implemented in this community service activity is the delivery of materials and assistance in empowering products from pineapple plants. The result of this activity is an increase in the knowledge and understanding of business actors in the Bahulak Market regarding the importance of the edu-agrotourism concept in empowering businesses, the concept of cost accounting, empowering pineapple plants, and creating new business networks for BUMDes Sinar Karungan Mandiri. Thus, it can further increase the level of the economy in Karungan Village, Pupuh District, Sragen Regency.
Effectiveness of final income tax imposition on MSME performance Djuminah, Djuminah; Andreas Catur Restu Kurniadi
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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Abstract

The research is intended to determine the effectiveness of various tax regulations that have been issued as incentives for Micro, Small and Micro Enterprises (MSME) taxpayers, measured from the increase in corporate value and tax payments. The research uses the Mann-Whitney U Test of IBM SPSS Statistics version 27, a non-parametric test that is used to compare two sample means that come from the same population, and used to test whether two sample means are equal or not. Differential tests are conducted on Taxpayers using a certain gross turnover and Taxpayers do not use gross turnover in the period 2015 – 2022 on taxpayers registered at the Regional Office of DJP Central Java II The results of the study show that in the short-term range policy implementation (2015-2017) have no significant difference between taxpayers who use a certain gross turnover and taxpayers who do not use gross turnover. Meanwhile, different results were shown in the long-term analysis (2015 – 2022), where the conclusions showed that there were significant differences, where non-MSME taxpayers experienced a higher increase in performance compared to MSME taxpayers. With these results, it can be concluded that providing PPh incentives for MSMEs through the implementation of PP no. 46 of 2013, PP no. 23 of 2018 and PP no. 55 of 2022 turns out to be ineffective in improving the performance of MSMEs. The research has limitations in access to the observed data, the data samples are only limited to taxpayers registered in the Regional Office of DJP Central Java II and the 2015 - 2022 tax year. Another limitation of the research is that it does not take into other external factors, namely the Covid-19 pandemic in the period 2020 – 2021. Researchers hope that the research results can be one of the considerations in evaluating the effectiveness of implementing various PPh incentives for MSME taxpayers. Meanwhile, for taxpayers, the results of the research can be used as material for consideration in planning related to company tax planning.
PENCIPTAAN IDENTITAS BATIK SEDULUR SIKEP DENGAN PEMBERDAYAAN KELOMPOK BATIK DESA SUMBER DI KABUPATEN BLORA Rudianto, M.; Rahmawati, Rahmawati; Amperawati, Endang Dwi; Djuminah, Djuminah; Hartoko, Sri; Noviani, Rita; Rispantyo, Rispantyo; Malinda, Charly; Setiany, Erna; Mulyani, Sri
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

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Abstract

Sedulur Sikep atau yang dikenal sebagai Masyarakat Samin menyebar di berbagai daerah di Kabupaten Blora, Pati, Bojonegoro dan sekitarnya. Sedulur Sikep merupakan masyarakat Suku Jawa yang mengikuti pemahaman dan perilaku seora tokoh pada masa sebelum kemerdekaan yang bernama Samin Surosentiko. Salah satu kelompok pemukiman Sedulur Sikep adalah di Dusun Tambak, Desa Sumber, Kecamatan Kradenan, Kabupaten Blora, Jawa Tengah. Pakaian adat yang digunakan merupakan pakaian Jawa yang banyak dipakai oleh masyarakat Jawa pada umumnya. Sedulur Sikep membutuhkan pakaian untuk digunakan dalam berbagai acara perkumpulan, tidak mengubah adat kebiasaan pakaian yang sering digunakan tetapi dibutuhkannya penguat identitas Sedulur Sikep. Solusi yang ditawarkan oleh Tim Pengabdian Kepada Masyarakat (PKM) Kerjasama adalah perancangan desain motif batik identitas Sedulur Sikep dengan pemberdayaan masyarakat Desa Sumber. Di Desa Sumber tedapat Kelompok Batik dengan nama Batik Manggar, usaha dalam memproduksi kain batik di tingkat lokal. Kelompok Batik Manggar dilibatkan dalam produksi kain batik bagi Sedulur Sikep. Tim PKM Kerjasama dapat melakukan pelatihan dan pendampingan dalam: perancangan motif, penyediaan bahan dan peralatan batik, serta proses produksi batik. Produksi batik dengan menerapkan teknik batik cap kertas, yang merupakan pengembangan teknik batik cap untuk memperoleh kemudahan dan keterjangkauan dalam pembuatan alat cap. Kegiatan menghasilkan luaran artikel ilmiah pengabdian masyarakat, publikasi media, dan pendaftaran Hak Kekayaan Intelektual (HKI) motif batik identitas Sedulur Sikep.
Does Good School Governance Role in The Performance Of School Operational Assistance Fund Management? Sohidin, Sohidin; Rahmawati, Rahmawati; Djuminah, Djuminah; Gantyowati, E
Jurnal Analisis Bisnis Ekonomi Vol 21 No 2 (2023)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v21i2.10080

Abstract

Good school governance can improve the performance of school operational assistance fund management. This research aims to provide empirical evidence of the role of good school governance in the performance of school active assistance fund management. The study consists of 238 State Vocational High Schools in Central Java from 2019 to 2021. The research method used is quantitative, and primary data is obtained from the questionnaire responses of School Operational Assistance fund managers. The purposive sampling technique is used with a total of 952 respondents. Data processing and hypothesis testing are conducted using moderate regression analysis with the help of SPSS. This research has several novelties, including performance measurement based on 12 school operational assistance fund expenditure components. The results show that good school governance positively influences the performance of school active assistance fund management, except for indicators X7 (effectiveness and efficiency) and X8 (consensus-oriented))
Covid-19 dan Efisiensi Biaya Operasional terhadap Pendapatan Operasional (BOPO) Pratiwi, Kurniasari Dwi; Djuminah, Djuminah
Jurnal Manajemen Dayasaing Vol. 27 No. 2 (2025): Manajemen Dayasaing
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/dayasaing.v27i2.12039

Abstract

Transformasi digital dan pandemi COVID-19 merupakan dua fenomena besar yang secara bersamaan membentuk ulang lanskap industri perbankan. Penelitian ini bertujuan untuk menganalisis pengaruh digitalisasi perbankan—yang diproksikan melalui nilai transaksi dan jumlah pengguna—serta pandemi COVID-19 terhadap efisiensi operasional bank, yang diukur menggunakan rasio Biaya Operasional terhadap Pendapatan Operasional (BOPO). Data yang digunakan merupakan data panel sekunder dari 40 bank umum konvensional yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2017–2023, dengan total 78 observasi. Metode analisis yang digunakan adalah regresi linear berganda dengan uji asumsi klasik sebagai pendukung validitas model. Hasil penelitian menunjukkan bahwa secara simultan, nilai transaksi, jumlah pengguna, dan variabel dummy COVID-19 berpengaruh signifikan terhadap BOPO. Namun secara parsial, tidak ada variabel yang berpengaruh signifikan pada taraf signifikansi 5%. Variabel jumlah pengguna memiliki pengaruh negatif yang mendekati signifikan, menunjukkan bahwa peningkatan pengguna digital cenderung meningkatkan efisiensi operasional. Uji beda dengan paired sample t-test menunjukkan tidak terdapat perbedaan signifikan pada nilai BOPO sebelum dan sesudah pandemi COVID-19. Secara keseluruhan, penelitian ini menyimpulkan bahwa meskipun digitalisasi dan pandemi menjadi faktor penting dalam transformasi perbankan, pengaruhnya terhadap efisiensi operasional masih belum signifikan secara statistik dalam jangka pendek.