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All Journal Jurnal Manajemen Dayasaing Benefit: Jurnal Manajemen dan Bisnis Jurnal Akuntansi dan Pajak International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Budimas : Jurnal Pengabdian Masyarakat Journal of Accounting and Digital Finance Jurnal Ilmiah Keuangan Akuntansi Bisnis
Suhesti Ningsih, Suhesti
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Analisis Faktor Faktor Yang Mempengaruhi Pengalokasian Anggaran Belanja Modal Ningsih, Suhesti; Permatasari, Intan Indah; Rukmini, Rukmini
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

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This research is a type of quantitative research aiming at determine the effect of economic growth, local revenue and general allocation funds on capital expenditure of all sub-districts of Karanganyar district from 2018 to 2022. The data used in this research are secondary data obtained from budget realization report and economic growth. Population in this research 17 sub-districts in Karanganyar regency. The sampling technique in this research used a saturated sampling technique. The sample in this research wa 17 sub-districts within 5 years so the sample is 85. The data analysis methods used are classical acceptance and multiple linear regression tests, F-tests, t-test and R2-tests. The results of the F-tests on the variables of economic growth, native local income, and general allocation funds influence government policies in allocating capital expenditures. The t-test results show that the variables economic growth and village income have a large effect on investment, while the general allocation fund has no effect on investment Keywords: Economic growth, capital investment, general grants, local revenues
KESIAPAN IBU KOTA NUSANTARA (IKN): TINJAUAN PENGARUH PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP BELANJA MODAL PADA PEMERINTAH PROVINSI KALIMANTAN TIMUR Rahmalia, Nafisah Zulaikha; Sari, Shinta Permata; Ningsih, Suhesti
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

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This study aims to determine the effect of original income regions, general allocation funds, special allocation funds and profit sharing funds on capital expenditure of the East Kalimantan Provincial Government in 2018-2022. The method used in this study is quantitative method. The sample in this study consisted of 10 regencies/cities of East Kalimantan province. The data used is secondary data taken from the Budget Realization Report in 2018-2022 through the DJP website of the Indonesia Ministry of Finance. The results show that: (1) Local original income has effect on capital expenditure, (2) general allocation fund has effect on capital expenditure, (3) special allocation fund has no effect on expenditure capital, and (4) the profit sharing fund has effect on capital expenditure. It can be interpreted that local governments are getting better at managing its regional finances in preparing to become the capital of the archipelago.
Analisis Implementasi Kebijakan E-Retribusi Pasar Dalam Meningkatkan Pendapatan Asli Daerah Kabupaten Karanganyar Ambarwati, Dian; Ningsih, Suhesti; Kusuma, Indra Lila
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

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This research aims to determine and analyze the implementation of payment procedures, deposits and places of payment of retribution manually & electronically and obstacles encountered when implementing e-retribution. This research is descriptive research with a qualitative approach. The types of data used in this research are primary data and secondary data. The data collection techniques used were obtained by means of field research and library research. Data analysis was carried out using qualitative analysis and using purposive sampling techniques to determine sources. The research results show that the implementation of the electronic levy collection policy at the Department of Trade, Industry and Manpower has not been implemented optimally. In terms of implementation techniques, there are problems with machine damage, network errors, and cards that are not stored properly so they cannot be swiped on the machine. There is a shortage of resources to manage levy receipts electronically. Apart from that, there is a lack of awareness among traders regarding electronic payments. E-retribution has not been implemented completely because electronic collection is still not efficient because there are still obstacles encountered.
Analisis Faktor-Faktor Yang Berpengaruh Terhadap Kinerja Keuangan UMKM Sektor Perdagangan Di Kabupaten Boyolali Ningsih, Suhesti; Wati, Eka Susilo; Pardanawati, Sri Laksmi
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

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This purpose of the research to assess the influence of financial management, financial literacy and intellectual capital on the financial performance of UMKM in Boyolali Regency. The population of Boyolali Regency UMKM in the trade sector is 15,271 units. In this research, the sample used was 100 UMKM units, where the sample was determined based on the Slovin formula calculation. Meanwhile, the data collection method applied in this research is quantitative data with descriptive statistical analysis methods, validity tests, reliability tests and classical assumption tests. In testing the research hypothesis using multiple linear regression analysis, F test, t test and coefficient of determination test. Based on the t test that has been carried out, the research results obtained state that financial management, financial literacy and intellectual capital have a positive and significant effect on financial performance. Keywords : Financial Performance, Financial Literacy,Intellectual Capital, Financial Management
PENINGKATAN SUMBER DAYA MANUSIA MELALUI PELATIHAN KOMPUTER MICROSOFT EXCEL BAGI PERANGKAT DESA WIROGUNAN Ningsih, Suhesti; Dewi, Maya Widyana; Sumiyati, Sri; Sobriani, Eka Septiana; Amelia, Wulanda
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 2 No. 2 (2020): BUDIMAS : Vol. 2, No. 2, 2020
Publisher : LPPM ITB AAS Indonesia Surakarta

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The objectives and benefits obtained from this Microsoft Excel training are related to improving human resources (HR), especially village officials, namely providing knowledge and understanding of village officials on information technology and computers as well as increasing the ability and expertise of village apparatus in Wirogunan village, Kartasura district, Sukoharjo Regency in using technology. computers, especially Microsoft Excel application program. The problem is that the increasing number of residents with various educational backgrounds, social status, and professions makes the form of government services in the village more complex, while in service to the community and in making reports, the village apparatus of the Wirogunan village still has not fully utilized its potential especially in operationalize the Microsoft Excel program. The output target to be achieved is with the Microsoft Excel computer training program so that participants can understand and increase their knowledge in operating Microsoft Excel to carry out the task of compiling reports and also in serving the community. Keywords: Information Technology, Microsoft Excel, Village Tools
SOSIALISASI AKUNTANSI BUMDES BUMDES TUMANG CEPOGO BOYOLALI Dewi, Maya Widyana; Rukmini, Rukmini; Ningsih, Suhesti; Faradila Pratiwi, Natasya Eka; Sari, Diana Novita; Kusuma, Indra Lila
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 5 No. 2 (2023): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

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Kegiatan Pengabdian Masyarakat tentang Sosialisasi Akuntansi Bumdes di Bumdes Tumang Cepogo Boyolali bertujuan untuk meningkatkan pengetahuan dan implementasi akuntansi yang berlaku di Bumdes sesuai dengan standar akuntansi pemerintahan. Kegiatan ini diikuti oleh pengurus Bumdes Tumang Cepogo Boyolali dengan memberlakukakan metode sosialisasi, diskusi dan pendampingan praktik sederhana tentang akuntansi Bumdes. Hasil dari kegiatan pengabdian ini adalah semua pengurus Bumdes Tumang Cepogo Boyolali lebih memahami baik teori maupun praktik sederhana tentang akuntansi Bumdes yang sesuai dengan standar akuntansi keuangan. Kegiatan pengabdian ini berlanjut pada suatu kerjasama yang mengarah pada pendampingan akuntansi dan keuangan secara berkelanjutan di Bumdes Tumang Cepogo Boyolali Kata Kunci : Akuntansi Bumdes, Bumdes, Sosialisasi, Standar Akuntansi Keuangan Abstract The Community Service Activity on Socializing Bumdes Accounting at Bumdes Tumang Cepogo Boyolali aims to increase knowledge and implementation of accounting that applies to Bumdes in accordance with government accounting standards. This activity was attended by the management of Bumdes Tumang Cepogo Boyolali by applying the method of socialization, discussion and mentoring of simple practices regarding Bumdes accounting. The result of this service activity is that all Bumdes administrators Tumang Cepogo Boyolali understand better both the theory and the simple practice of Bumdes accounting in accordance with government accounting standards. This service activity continues in a collaboration that leads to sustainable accounting and financial assistance at Bumdes Tumang Cepogo Boyolali Keyword: Bumdes Accounting, Bumdes, Outreach, Financial Accounting Standards
Pemanfaatan Olahan Pisang Sebagai Tambahan Pendapatan Ibu-Ibu PKK di Desa Keden Kalijambe Sragen Ningsih, Suhesti; Fitria, Tira Nur; Dewi, Maya Widyana; Nurcahyani, Mariska Bening; Aisah, Tutik; Zania, Rosse Firli
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 2 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

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Kegiatan ini adalah pemberdayaan Usaha Mikro, Kecil, dan Menengah (UMKM) melalui seminar dan pelatihan pengolahan produk pisang, dilaksanakan pada 13 Mei 2024 di Balai Desa Keden Kalijambe Sragen. Tujuannya adalah meningkatkan keterampilan dan pengetahuan UMKM dalam mengolah pisang serta strategi pemasaran, untuk bersaing lebih baik di pasar lokal bahkan regional. Proses pengumpulan data dimulai dengan identifikasi lokasi dan sasaran, melibatkan masyarakat umum, pelaku UMKM, dan komunitas lokal. Dilakukan observasi langsung terhadap lingkungan, infrastruktur, dan aktivitas masyarakat, serta wawancara dengan tokoh masyarakat dan diskusi kelompok terarah. Hasilnya, dalam bentuk foto, video, dan catatan lapangan, menjadi laporan akhir dari kegiatan pengumpulan data. Pendekatan ini melibatkan penggunaan metode praktek langsung, di mana peserta dapat langsung terlibat dalam proses pengolahan produk pisang dan melihat contoh produk yang sudah jadi. Selain itu, penggunaan bahasa yang sederhana dan mudah dimengerti juga menjadi strategi untuk memastikan bahwa peserta dapat menguasai materi dengan baik dan mampu mengaplikasikannya dalam praktik usaha mereka secara efektif. Dosen beserta mahasiswa praktik langsung mengolah keripik pisang bersama masyarakat peserta UMKM. Proses pengolahan mencakup pemilihan, pengupasan, dan pemotongan pisang menjadi irisan tipis, serta perendaman dalam larutan kapur sirih untuk membuat keripik yang crispy. Setelah digoreng hingga keemasan, keripik ditiriskan dan dikemas dalam plastik standing pouch dengan tambahan bubuk perasa makanan. Tujuan pelatihan ini adalah meningkatkan nilai jual produk lokal seperti keripik pisang melalui pengolahan yang baik, pengemasan menarik, dan penetapan harga jual yang tepat. Disampaikan juga edukasi strategi pemasaran dan promosi produk, termasuk penggunaan media sosial dan pemasaran online, untuk memperluas jangkauan pasar. Kegiatan ini diharapkan dapat meningkatkan keterampilan pengelolaan usaha UMKM, memperbaiki kualitas produk, dan memperluas pangsa pasar, serta memberikan kontribusi yang signifikan terhadap perekonomian lokal melalui pemanfaatan potensi pisang yang melimpah.
Co-Authors Aisah, Tutik Akromah, Hafizah Wa Amelia, Wulanda Amin, Reggy Aditya Darmanto Darmanto Dian Ambarwati Dodik Jatmika Dwi Septiyani Eko Prasetyo, Dimas Faradila Pratiwi, Natasya Eka Fitri Wardani, Ananda Tiara Hati, Deliana Permata Hidayatullah, Andifa Rozaq Indra Lila Kusuma, Indra Lila Kholifah, Rofiu Nur LMS Kristiyanti, LMS M. Yogi Riyantama Isjoni Ma'ruf, Muh Hasan Ma'ruf, Muhammad Hasan Maya Widyana Dewi Ma’ruf, M. Hasan Musyayada, Afina Zahida Ningrum, Mutiara Asri Novianti, Laras Dwi Nurcahyani, Mariska Bening Paidi Paidi Permatasari, Intan Indah Pradipta, Rahadian Nova Rahmadetta, Diva Tirta Nirwana Rahmalia, Nafisah Zulaikha Rahmasari, Adelia Putri Rendi Saputra Rukmin Rukmini Rukmini Rukmini Shinta Permata Sari Sobriani, Eka Septiana Sri Laksmi Pardanawati, Sri Laksmi Sri Sumiyati Sriprasetyo, Aulia Mayang Sugiyani, Fitria Tira Nur Fitria, Tira Nur Wati, Eka Susilo Wikan Budi Utami Yuwita Ariessa Pravasanti, Yuwita Ariessa Zania, Rosse Firli