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All Journal Jurnal Proaksi Budimas : Jurnal Pengabdian Masyarakat Edueksos: Journal Pendidikan Sosial dan Ekonomi
Reni Listyawati
Universitas Sarjanawiyata Tamansiswa Yogyakarta
Religion Humanities Economics, Econometrics & Finance Education Social Sciences Other

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STRATEGI PEMILIHAN USAHA DAN INOVASI DALAM MENINGKATKAN KAPASITAS PEREKONOMIAN DESA MELALUI BADAN USAHA MILIK DESA Reni Listyawati; Fandi Galang Wicaksana; Mohammad Ahyar Syafwan Lysander; Ifaldus Abu; Wahyu Prastika Dewi
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v6i1.12326

Abstract

BUMDes merupakan salah satu wujud pelaksanaaan undang-undang Desa, yang menjadikan desa sebagai ujung tombak pembangunan. Pemanfaatan potensi desa memberikan manfaat dan kepentingan bagi masyarakat untuk mencapai keejahteraan hidup warga setempat. Potensi awal tersebut adalah pengembangan BUMDes (Badan Usaha Milik Desa) yang dijadikan sebagai penggerak ekonomi desa. Namun seiring dengan berjalan waktu tidak sedikit beberapa desa yang mengalami kegagalan dalam menjalankan usahanya, hal tersebut dikarenakan masih minimnya kemampuan sumber daya manusia yang ada dalam mengelola BUMDes. Kegiatan Abdi Masyarakat (Abdimas) ini bertujuan untuk mengetahui strategi inovasi BUMDes dalam pendayagunaan potensi ekonomi daerah dengan berbagai macam jenis potensi sebagai bentuk peningkatan perekonomian desa serta mampu memberikan sumbangan bagi pendapatan asli desa. Metode yang digunakan adalah metode pemberdayaan masyarakatdengan teknik pemberian pengetahuan melalui ceramah penyampaian ilmu, kemudian diskusi dengan Focus Group Discussion (FGD) untuk menemukan masalah yang dihadapi desa. Abdimas ini berhasil mengidentifikasi permasahan yang dihadapi BUMDes, dan mencoba mencari solusi yang tepat sesuai arah yang disampaikan narasumber. Hasil yang diperoleh dari kegiatan ini adalah meningkatnya pemahaman mengenai keuangan desa dan kekuatan serta kelemahan yang dimiliki oleh BUMDes Kragilan, Gantiwarno, Klaten. Sehingga kelak BUMDes dapat dikelola dengan lebih baik.
PENGARUH STRUKTUR KEPEMILIKAN, UMUR PERUSAHAAN, KOMITE AUDIT, DEWAN KOMISARIS TERHADAP AUDIT LAG Sri Ayem; Reni Listyawati; Meydiana Rizka Nur Anggraeni
Jurnal Proaksi Vol. 10 No. 2 (2023): April - Juni
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i2.4078

Abstract

The phenomenon of audit report lag in Indonesia is not something new, apart from regulations regarding financial reporting, time discrepancies in submitting financial reports that have been audited are still found in many companies. The aim of this research was to investigate how ownership structure, company age, audit committee, and board of commissioners influence the delay in audit report submission. Secondary data was collected for this study. The population of interest comprised property and real estate companies that were listed on the IDX between 2018 and 2021. Classical assumption tests, multiple linear regression analysis, and hypothesis testing were employed for data analysis, utilizing the IBM SPSS 25 software. It was found that ownership structure, company age, audit committee, and board of commissioners had a detrimental impact on the timeliness of audit report submission.
Optimizing Career Interests in The Field of Taxation: The Role of Economic Motivation and Understanding Tri Nga Teaching Sri Lestari Yuli Prastyatini; Uum Helmina Chaerunisak; Reni Listyawati; Indriyati Eko Purwaningsih; Frendika R D
Edueksos: Jurnal Pendidikan Sosial & Ekonomi Vol. 13 No. 02 (2024): Edueksos: Jurnal Pendidikan Sosial dan Ekonomi
Publisher : Department of Tadris IPS FITK UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/edueksos.v13i02.18148

Abstract

This research aims to empirically prove whether economic motivation and the understanding of Ki Hadjar Dewantara's teachings, Tri-Nga, can influence career interest in the taxation field. The population of this study is accounting students of Universitas Tamansiswa throughout Indonesia. Convenience sampling technique was used to collect the sample, and a total of 188 respondents were obtained. This type of research is quantitative research using primary data. Data collection was carried out using questionnaires distributed to all accounting students of Universitas Tamansiswa throughout Indonesia. Data processing was carried out using multiple linear regression analysis. The results of the study show that economic motivation and the understanding of Ki Hadjar Dewantara's teachings, Tri-Nga, have a significant partial positive effect on students' interest in pursuing a career in taxation. The implications of this study are that graduates will pursue careers in taxation by considering the element of economic motivation obtained through income or wages. In addition, understanding Tri-Nga is the most fundamental element so that students can decide to pursue a career in taxation. The novelty of this research is the addition of the Tri-Nga variable as an independent variable, and it also answers the differences in the results of previous research on this topic.Keywords: Career interest, motivation, Tri-Nga teaching.
Co-Authors Fandi Galang Wicaksana Frendika R D Ifaldus Abu Indriyati Eko Purwaningsih Meydiana Rizka Nur Anggraeni Mohammad Ahyar Syafwan Lysander Sri Ayem Sri Lestari Yuli Prastyatini Uum Helmina Chaerunisak Wahyu Prastika Dewi