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All Journal Laa Maisyir Jurnal Ekonomi Islam Jurnal Tabarru': Islamic Banking and Finance Jurnal Mantik Jurnal Perencanaan Pembangunan Jurnal Ilmiah Edunomika (JIE) Jurnal Ilmiah Akuntansi Kesatuan Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian El-Qish: Journal of Islamic Economics Jurnal Teknologi dan Manajemen Industri Terapan Jurnal Ilmu Ekonomi Mulawarman (JIEM) International Journal of Economics and Management Research The Es Economics and Entrepreneurship Innovative: Journal Of Social Science Research International Journal of Management Research and Economics AMMA : Jurnal Pengabdian Masyarakat Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Irajagaddhita : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Pengabdian Masyarakat dan Riset Pendidikan IJMA Economic and Business Horizon INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Aksi Kita: Jurnal Pengabdian Kepada Masyarakat International Journal of Economics and Management Research
Akbar Lufi Zulfikar
Universitas Mulawarman
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Nursing Public Health Social Sciences Other

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The Effect of Regional Taxes and Regional Levies on Regional Financial Independence which Impact Economic Growth Zulfikar, Akbar Lufi; Swandari, Selly; Fitriah, Rinna Ramadhan Ain; Mahardika, Swadia Gandhi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 2 (2025): JIAKES Edisi April 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i2.3261

Abstract

This study aims to determine the effect of regional taxes and regional levies on regional financial independence and their impact on economic growth in PPU. The method used is a quantitative approach with path analysis using SPSS software version 26. The results of the study indicate that regional taxes have a positive and significant effect on regional financial independence. The same thing is also shown by regional levies which significantly increase the level of fiscal independence. In addition, both regional taxes and regional levies have been shown to have a positive effect on economic growth in the region. Another important finding shows that regional financial independence also has a significant contribution to increasing economic growth. These results indicate that increasing regional original income from the tax and levy sector has a crucial role in strengthening regional fiscal capacity and encouraging sustainable economic development. Therefore, local governments need to continue to optimize the potential for revenue from taxes and levies through effective, transparent, and accountable governance in order to realize independent and prosperous regions.
Analisis Pengelolaan Dana BOSNAS dan BOSDA SMA Negeri di Kota Samarinda Terhadap Kinerja Keuangan Sekolah Zulfikar, Akbar Lufi; Mahardika, Swadia Gandhi; Swandari, Selly
Innovative: Journal Of Social Science Research Vol. 3 No. 5 (2023): Innovative: Journal of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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Abstract

Penelitian ini bertujuan untuk mengetahui dan melakukan pelaksanaan Program Bantuan Operasional Sekolah Nasional (BOSNAS) dan Bantuan Operasional Daerah (BOSDA) terhadap Kinerja Sekolah Menengah Atas Negeri di Kota Samarinda telah dilaksanakan sesuai dengan regulasi yang berlaku dan untuk mengetahui pengelolaan keuangan dalam hal ini adalah pengeluaran/keadaan Program Bantuan Operasional Sekolah Nasional (BOSNAS) dan Bantuan Operasional Daerah (BOSDA) terhadap Kinerja Sekolah Menengah Atas Negeri di Kota Samarinda. Penelitian ini adalah sebanyak 18 Sekolah Menengah Atas Negeri di Kota Samarinda. Dalam penelitian ini menggunakan tipe penelitian deskriptif dengan pendekatan kuantitatif. Penelitian ini menunjukan hasil bahwa Pelaksanaan Program Bantuan Operasional Sekolah Nasional (BOSNAS) dan Bantuan Operasional Daerah (BOSDA) Sekolah Menengah Atas Negeri di Kota Samarinda telah memenuhi  regulasi yang telah ditetapkan Pengelolaan keuangan dalam hal ini adalah pengeluaran/realisasi  Program Bantuan Operasional Sekolah Nasional (BOSNAS) dan Bantuan Operasional Daerah (BOSDA) berdampak terhadap Kinerja Sekolah Menengah Atas Negeri di Kota Samarinda. Dana yang dialokasikan untuk 18 sekolah yang ada di kota Samarinda yang bersumber dari BOSNAS dan BOSDA berjumlah Rp. 27. 917.500.000,- sementara realisasi sebesar Rp. 24.586.745.984,- atau sebesar 88%. Dana yang tidak dapat dimanfaatkan yaitu sebesar  Rp. 3.330.754.016,- (22 %), jumlah ini jika dapat dimanfaatkan secara maksimal tentunya akan lebih meningkatkan manfaat dari tujuan penganggaran BOS yaitu untuk meningkatkan kualitas layanan pendidikan khususnya yang terkait langsung dengan guru, tenaga pendidikan, tenaga administrasi dan siswa sekolah.
Sosialisasi Central Bank Digital Currency (CBDC) Dalam Perspektif Ekonomi Syariah Gandhi Mahardika, Swadia; Lufi Zulfikar, Akbar; Ramadhan Ain Fitriah, Rinna; Widayati, Nurfiza
AMMA : Jurnal Pengabdian Masyarakat Vol. 2 No. 12 : Januari (2024): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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Abstract

From a Sharia Economic Perspective, Central Bank Digital Currency is a type of Fintech. The purpose of this socialization is to learn about it. The aim of this community is to study how Sharia places Central Bank Digital Currency as a currency or medium of exchange, and its influence. They will also see whether it is suitable to be used as a medium of exchange. Furthermore, the functions of money such as medium of exchange, standard of deferred payment, store of value, and unit account are adjusted to the value obtained from CBDC tracking and fiqh analysis. This study will investigate the concept of money and its components, as well as whether CBDCs are fair. Apart from that, this community will provide an explanation of Islamic views, especially Sharia views, regarding CBDC as a currency and medium of exchange.
Factors Affecting Land And Building Tax And Locally-Generated Revenue Kutai Timur District Akbar Lufi Zulfikar; Swadia Gandhi Mahardika
International Journal of Economics and Management Research Vol. 2 No. 2 (2023): August : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v2i2.107

Abstract

The purpose of this study is to analyze PDRB per capita and the number of taxpayers that affect land and building taxes and locally-generated revenue. This research is causality research, which analyzes the effect of exogenous variables on endogenous variables. The variables used are PDRB Per Capita, Number of Taxpayers, Land Building Tax and Regional Original Income in East Kutai Regency. The data used in this study are secondary time series data from 2011 to 2020 sourced from the Regional Revenue Service of East Kutai Regency and the Central Statistics Agency (BPS) of East Kutai Regency, using Path Analysis.The results of the per capita GDP research have a positive and significant effect on the Building Land Tax, Taxpayers have a negative and insignificant effect on the Building Land Tax. Then PDRB Per capita has a positive and significant effect, Taxpayers have a negative and insignificant effect on Regional Original Income. Land and Building Tax has a significant effect on Regional Original Income. The indirect effect of Per capita PDRB has a negative and insignificant effect on Regional Original Income through the Land and Building Tax. The indirect effect of the Taxpayer has a positive and insignificant effect on Regional Original Income through the Land and Building Tax in East Kutai Regency.
The Effect Of Government Spending And Investment On Unemployment And Poverty Rate In North Penajam Paser District (PPU) East Kalimantan Province Muhajir Muhajir; Aji Sofyan Effendi; Siti Amalia; Rahcmad Budi Suharto; Akbar Lufi Zulfikar
International Journal of Economics and Management Research Vol. 2 No. 2 (2023): August : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v2i2.115

Abstract

Sources of financing are needed to manage and develop the region, which can come from Government Revenue and Investment in the area. This study analyzes the effect of Government Spending and Investment on the Unemployment Rate and Poverty Rate. Using secondary data and Structural Equation Modeling, empirically proven that greater Government Spending will decrease the Unemployment Rate and Poverty Rate. The perfect mediating role of the Un-employment Rate on the relationship between Government Spending and the Poverty Rate While Investment does not significantly affect the Unemployment Rate and Poverty Rate. Policies are needed so that existing investments, com-pulsory involving the local workforce, aim to reduce the area's poverty level.
The Influence Of Inflation and Interest Rates and The Rupiah Exchange Rate On The Composite Stock Price Index in Indonesia Andika Triwardana; Akbar Lufi Zulfikar; Selly Swandari
International Journal of Economics and Management Research Vol. 4 No. 1 (2025): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i1.311

Abstract

This study aims to analyze the influence of macroeconomic variables, namely inflation, interest rates (BI Rate), and the Rupiah exchange rate on the Composite Stock Price Index (JCI) in Indonesia as the main indicator of the capital market. The problem in this study is to determine the extent to which the three variables affect the movement of the JCI. The data used is secondary data from 2015 to 2024 obtained from Bank Indonesia, the Central Bureau of Statistics, and the Indonesia Stock Exchange. The method used in this research is multiple linear regression analysis with the help of Eviews 12 software. The results showed that partially inflation has a positive but insignificant effect on the JCI, with a significance value of 0.9037. Interest rates have a negative and significant effect on the JCI, with a significance value of 0.0436, indicating that an increase in interest rates tends to reduce the JCI. The Rupiah exchange rate has a positive and significant effect on the JCI, indicated by a significance value of 0.0042, which means that the appreciation of the exchange rate encourages an increase in the JCI. Simultaneously, the three variables have a significant effect on the JCI, with an F-statistic probability value of 0.020178. This finding confirms that fluctuations in interest rates and exchange rates play an important role in influencing the Indonesian stock market, while the influence of inflation tends to be weak. The conclusion of this study is that interest rates and exchange rates are significant macroeconomic indicators that need to be considered in investment strategies and economic policies. The R-squared value of 0.783985 indicates that the three variables of inflation, interest rates and rupiah exchange rate contribute 78.39% to the IHSG, while the remaining 21.61% is influenced by other factors.
Perception As A Moderating Variable Of The Influence Of Sharia Financial Literacy On The Decision To Become A BSI Customer Rinna Ramadhan Ain Fitriah; Swadia Gandhi Mahardhika; Akbar Lufi Zulfikar; Nurfiza Widayati
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 4 No. I (2025): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4iI.834

Abstract

This study is a quantitative study with an explanatory approach, which uses previous research as the primary fuel to elaborate more deeply in this study and add new variations. The data used in this study are primary data that researchers obtained from 250 students throughout Indonesia. The data obtained was analyzed using the innovative PLS 4.0 analysis tool. The result of this article shows that the Sharia Financial Literacy variable can have a positive relationship direction and a significant influence on the decision to become a BSI customer. The P-values ​​in this article are positive and below the significance level of 0.05, namely 0.003. These results indicate that the Sharia Financial Literacy variable can improve students' financial conditions, intelligence, and so on, ultimately affecting the Decision To Become A BSI Customer. In the next row, the Perception variable can also moderate the influence of the Sharia Financial Literacy variable on the Decision To Become A BSI Customer because the P-values ​​are positive and below the significance level of 0.05, namely 0.000, more significant than the direct test, 0.003. Thus, it can be concluded that this article's first and second hypotheses can be accepted.
IMPLEMENTASI MANAJEMEN RISIKO PADA PERBANKAN SYARIAH DI INDONESIA Mahardika, Swadia Gandhi; Zulfikar, Akbar Lufi; Ain Fitriah, Rinna Ramadhan
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.15108

Abstract

Untuk menjamin stabilitas keuangan dan kepatuhan terhadap prinsip Syariah, perbankan syariah di Indonesia harus menerapkan manajemen risiko. Penelitian ini menyelidiki metode dan masalah manajemen risiko dalam konteks keuangan Islam. Studi ini melihat bagaimana metode manajemen risiko yang sesuai dengan Syariah dikombinasikan dengan metode manajemen risiko konvensional, dengan penekanan pada perubahan yang diperlukan untuk memenuhi persyaratan undang-undang dan sejalan dengan prinsip-prinsip etika Islam. Studi ini juga mengevaluasi seberapa efektif metode yang digunakan pada bank syariah di Indonesia untuk mengidentifikasi, menilai, dan mitigasi risiko, dengan menekankan betapa pentingnya transparansi dan tata kelola untuk mengurangi risiko keuangan. Penelitian ini juga membahas bagaimana badan pengawas berkontribusi pada pengembangan budaya manajemen risiko yang kuat di sektor perbankan syariah untuk meningkatkan ketahanan dan kepercayaan para pemangku kepentingan. Pada akhirnya, penelitian ini memberikan pemahaman yang lebih baik tentang bagaimana bank syariah di Indonesia menangani risiko sambil mempertahankan prinsip Syariah, dan menawarkan wawasan tentang metode manajemen risiko yang paling efektif dalam industri keuangan Islam di seluruh dunia. Kata Kunci: Bank Syariah, Manajemen Risiko, Prinsip Syariah
Co-Authors Abiyajid Bustami Adi Wijaya AF, Rinna Ramadhan Afrizal Muzacki Agus Junaidi Aisyah Tri Andhini Aji Sofyan Effendi Aji Sofyan Effendi Alzahra Zharifa Erwanda Andi Sarmilah Andika Triwardana Angel, Priskila Angelita Sartika Pepayosa Nainggolan Arfiah Busari Ariana Aufri Najwan Fazari Aulia Safrina Bella Nur Syifa Syahrul Dahlia Permata Sari Dhini Abizah Dhista Dwi Saputri Diana Lestari Dio Caisar Darma Fajri AF , Muh Shadiqul Fajrial Adzikra Felicx Simanjuntak Ferdiansyah Gusti Anggit Yata Zaka Hana Rahmawati Zen Indra Maulana Indra Maulana, Indra Irwan Gani Jasmine Maharani Rahman Kurniawan A, Erwin Kurniawan A., Erwin Maria Aurelia Olivera Bedhi Maulana, Indra Muh Shadiqul Fajri AF Muhajir Muhajir Muhajir Muhajir Muhammad Ahyar Ma’ali Muhammad Keanu Haekal Muhammad Naufal Azhar Muhammad Ridho Wardhana Muhammad Tezar Mursyidah Nursitta Ilmina Nabila Aulia Nini Marlina Nisrina Salsabila Zahra Nurfiza Widayati Puan Achmad Alisyahbuni Rahcmad Budi Suharto Rahcmad Budi Suharto Rinna Ramadhan Ain Fitriah Saputro, Hendra Rudianto Selly Swandari Shafa Salsabila Siti Amalia Siti Amalia Siti Rohana Sugiarto Swadia Gandhi Swadia Gandhi Mahardhika Swadia Gandhi Mahardika Swadia Indra Maulana Syarifah Nasywa Theresia Militina Theresia Militina Widayati, Nurfiza Widayati, Nurfiza