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All Journal JURNAL ECONOMIA Jurnal Terapan Abdimas Measurement : Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Ekono Insentif JURSIMA (Jurnal Sistem Informasi dan Manajemen) Jurnal Digit : Digital of Information Technology Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Jurnal Akuntansi dan Keuangan Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA) Jurnal Web Informatika Teknologi [J-WIT] Master: Jurnal Manajemen dan Bisnis Terapan Jurnal Penelitian dan Pengabdian Masyarakat Annusfy
Rahimah
Politeknik YKPN Yogyakarta
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Library & Information Science Social Sciences Other

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EFEKTIVITAS KONTRIBUSI DAN PERTUMBUHAN PAJAK DAERAH DI KABUPATEN BLORA PADA MASA PEMBATASAN SOSIAL BERSKALA BESAR (PSBB) TAHUN 2020 Darmawan, Yanto; Adityaputra, Stephanus Andi; Rahimah
Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Vol 3 No 2 (2023): Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/surplus.v3i2.756

Abstract

Penelitian ini membahas dampak pandemi covid-19 terhadap penerimaan pajak daerah di Kabupaten Blora pada tahun 2020. Penelitian ini bertujuan untuk mengetahui besarnya tingkat efektivitas, tingkat kontribusi, dan laju pertumbuhan tahun 2019-2020 di Kabupaten Blora. Jenis penelitian ini menggunakan penelitian deskriptif kuantitatif. Data yang digunakan dalam penelitian ini adalah data anggaran dan realisasi pendapatan pajak daerah tahun 2019-2020 yang diperoleh dari Laporan Keuangan Pemerintah Daerah Kabupaten Blora tahun 2019 dan 2020. Analisis data menggunakan analisis rasio efektivitas, rasio kontribusi, dan rasio pertumbuhan. Hasil penelitian menunjukkan bahwa dampak pemberlakuan PSBB di tahun 2020 untuk 10 jenis pajak daerah termasuk dalam kriteria sangat efektif yang mana Pajak Hotel, Pajak Restoran, Pajak Reklame, dan Pajak PBB P2 mengalami kenaikan efektivitas dibanding tahun 2019 sedangkan jenis pajak daerah lainnya mengalami penurunan efektivitas. Pajak Reklame, Pajak Parkir, Pajak Air Tanah, PBB P2, dan BPHTB mengalami kenaikan rasio kontribusi dibanding tahun 2019 sedangkan jenis pajak daerah lainnya mengalami penurunan rasio kontribusi. Pajak Reklame, Pajak Parkir, dan BPHTB mengalami pertumbuhan positif sedangkan jenis pajak daerah lainnya mengalami pertumbuhan negatif.
Navigating the Financial Landscape: The Importance of Budgeting Desman Serius Nazara; Linda Ayu Oktoriza; Rahimah Rahimah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10582

Abstract

This study investigates the intricate relationships between income management, expense tracking, budgeting practices, and financial stability among customers of Bank Sumut. Utilizing a quantitative approach with a sample size of 90 respondents, random sampling was employed to gather data. The analysis was conducted using Smart PLS (Partial Least Squares) to examine both direct and indirect effects. The findings revealed the significant influence of effective income management on financial stability, both directly and indirectly through structured budgeting behaviors. While expense tracking was found to be essential, its direct impact on financial stability through budgeting practices was not significant. These results underscore the importance of promoting comprehensive financial management strategies, particularly emphasizing income management and budgeting practices, to enhance financial resilience and well-being. This research contributes valuable insights for financial institutions, policymakers, and individuals, providing guidance for fostering greater financial stability in an ever-evolving economic landscape.
ANALISIS PERTUMBUHAN KONTRIBUSI dan KLASSEN PAJAK DAERAH di KABUPATEN BLORA pada PERIODE PSBB, PPKM dan SETELAH PPKM Darmawan, Yanto; Bawai, Rahimah
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 18, No 2 (2024): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2024
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v18i2.6974

Abstract

Penelitian ini membandingkan secara deskriptif kuantitatif dampak PSBB tahun 2020, PPKM tahun 2021 dan setelah PPKM tahun 2020. Data yang digunakan penelitian ini berupa data target dan realisasi pajak daerah yang berasal dari Laporan Realisasi Anggaran (LRA) pada LKPD Kabupaten Blora tahun 2019-2022. Hasil penelitian ini menjelaskan kondisi pertumbuhan pada periode PSBB tahun 2020, terdapat 7 (tujuh) jenis pajak daerah yang mengalami penurunan pertumbuhan dan pada periode PPKM yaitu tahun 2021 terdapat 6 (enam) jenis pajak daerah yang mengalami penurunan pertumbuhan bahkan mengalami pertumbuhan negatif dibandingkan tahun 2020. Kemudian pada periode setelah PPKM yaitu tahun 2022, semua jenis pajak tidak ada yang mengalami pertumbuhan negatif. Hasil dari rasio kontribusi menunjukkan pada semua periode, Pajak Penerangan Jalan masih menjadi kontribusi terbesar bagi pendapatan pajak daerah Kabupaten Blora. Kemudian tipologi klassen pada periode PSBB tahun 2020, beberapa jenis pajak daerah termasuk dalam kelompok Kuadran IV - Terbelakang, kelompok Kuadran III – Berkembang, dan kelompok Kuadran II – Potensial. Kemudian pada periode PPKM, terdapat 1 (satu) pajak daerah yang mengalami perubahan. Pada periode setelah pemberlakuan PPKM, beberapa jenis pajak yang berada pada Kuadran I – Prima. Hasil penelitian ini dapat dimanfaatkan untuk pengayaan mata kuliah analisis laporan keuangan daerah.
Pendampingan Penyusunan Laporan Keuangan Pada Vigaza Farm Sleman Yogyakarta Saputri, Evieana Riesty; Niandari, Nanik; Rahimah, Rahimah; Erdi, Tio Waskito; Herbowo, Herbowo
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 3 No. 2 (2025): May 2025
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/jp2m.v3i2.368

Abstract

The community service program aims to provide assistance in preparing simple financial reports for MSMEs so that they can carry out good bookkeeping. The target of this community service program is Vigaza Farm Sleman Yogyakarta which is engaged in quail farming located at Palgadin, 03/18 Sinduharjo Ngaglik Sleman Yogyakarta, 55581. The program is carried out face-to-face from March 3 to April 31, 2025. The methods used in this community service are counseling and assistance. The results of this program are that partners understand bookkeeping problems and the preparation of standard financial reports using the Ms. Excel program. Therefore, there is an improvement in the preparation of financial reports produced by Vigaza Farm Sleman Yogyakarta
Faktor-Faktor yang Mempengaruhi Penghindaran Pajak Diukur Menggunakan Rasio Keuangan Rahimah
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5905

Abstract

This study aims to examine the effect of profitability, leverage, liquidity, and firm size on tax avoidance in Indonesian manufacturing companies during 2020–2024. The research employed a quantitative approach using multiple linear regression analysis on 13 sampled companies selected through purposive sampling. The research employed a quantitative approach using multiple linear regression analysis on 13 sampled companies selected through purposive sampling. The novelty of this study lies in its integrative approach, which simultaneously evaluates the impact of financial ratios on tax avoidance, proxied by the Cash Effective Tax Rate. The findings reveal that profitability, liquidity, and firm size significantly influence tax avoidance, while leverage has no effect. These results support agency theory, which highlights the conflict of interest between management and shareholders in tax strategies. The study provides practical implications for regulators to strengthen oversight of large and highly liquid firms, for investors to assess corporate governance quality, and for management to design tax avoidance strategies cautiously to avoid legal and reputational risks.
Pelatihan Akuntansi Satuan Kerja Perangkat Daerah (SKPD) Siswa Jurusan Akuntansi SMK Negeri 1 Godean Yanto Darmawan; Rahimah Rahimah; Tio Waskito Erdi; Muhammad Umroh
Annusfy : Journal of Multidisciplinary Research Vol. 1 No. 5 (2026): January 2026 , Annusfy
Publisher : Jaanur Elbarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/hh3apg59

Abstract

This community service activity was designed to enhance the understanding and practical skills of students at SMK Negeri 1 Godean in applying accrual-based regional government accounting. The Guest Lecturer Program was conducted on 15–16 October 2025 in collaboration with YKPN Polytechnic Yogyakarta and involved 108 students from the Accounting and Institutional Finance Department. The program consisted of four main sessions: a pre-test, in-depth theoretical instruction, hands-on practice in recording SKPD accounting transactions, and a post-test. In addition, students gained direct practical experience in preparing SKPD financial statements and demonstrated improvements in accuracy and teamwork. Overall, the activity effectively strengthened collaboration between higher education institutions and vocational schools as an implementation of the link and match concept in vocational education. 
Co-Authors Adityaputra, Stephanus Andi Agus Sevtiana Andini Nurmayanti Army, Widya Lelisa Budhi Purwantoro Jati Darmawan, Yanto Habibie, Dedi Rahman Herbowo Herbowo, Herbowo Hermala Kusumadewi Indah Listiawati Jati, Budhi Purwantoro Josephine MDV Pattiasina Kusnadi Kusnadi Lestari, Widya Jati Marsani Asfi Muhammad Umroh Nazara, Desman Serius Niandari, Nanik Nurul Bahiyah Oktoriza, Linda Ayu Saputri, Evieana Riesty Slamet Herutono Tio Waskito Erdi Tio Waskito Erdi Wisnu Haryo Pramudya Yanto Darmawan