Article Per Year (5 Year)
p-Index From 2021 - 2026
0.659
P-Index
This Author published in this journals
All Journal Community Development Journal: Jurnal Pengabdian Masyarakat JAKBS
Dini Anggraini
Universitas Islam Negeri Sumatera Utara
Humanities Economics, Econometrics & Finance Education Health Professions Public Health

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
DAMPAK UMKM ASAM GLUGUR TERHADAP KESEJAHTERAAN RUMAH TANGGA PELAKU USAHA DI DUSUN V KINANGKUNG, DESA PASAR X, KECAMATAN KUTALIMBARU, DELI SERDANG, SUMATERA UTARA Najwa Nabila; Dini Anggraini; Aldyansah Arrahman Rianto; Sigit Bahuraksa; Raissa Amanda Putri
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 6 (2025): Vol. 6 No. 6 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i6.55234

Abstract

Penelitian ini bertujuan untuk menelaah peran UMKM asam glugur dalam mempengaruhi kesejahteraan ekonomi rumah tangga pelaku usaha di Dusun V Kinangkung, Desa Pasar X, Kecamatan Kutalimbaru, Deli Serdang, Sumatera Utara. UMKM yang bertumpu pada pemanfaatan komoditas lokal dinilai memiliki peran penting dalam memperkuat ketahanan ekonomi rumah tangga masyarakat pedesaaan melalui optimalisasi sumber daya yang tersedia d wilayah tersebut. Penelitian ini menerapkan pendekatan kualitatif dengan metode studi kasus untuk menggali secara mendalam pengalaman subjektif pelaku UMKM. Data dikumpulkan melalui wawancara mendalam, observasi lapangan, dan dokumentasi, kemudian dianalisis menggunakan model Miles dan Huberman yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa UMKM asam glugur memberikan kontribusi positif terhadap peningkatan pendapatan rumah tangga dan berperan sebagai sumber penghidupan utama yang relatif berkelanjutan. Selain dampak ekonomi, keberadaan usaha ini juga memperkuat ketahanan ekonomi keluarga dalam menghadapi ketidakpastian ekonomi. Namun demikian, pelaku usaha masih menghadapi sejumlah kendala, seperti ketergantungan pada kondisi cuaca, keterbatasan lahan produksi, dan belum optimalnya pemanfaatan pemasaran digital. Temuan penelitian ini menegaskan bahwa UMKM berbasis komoditas lokal tidak hanya berfungsi sebagai aktivitas ekonomi, tetapi juga sebagai strategi bertahan hidup rumah tangga pedesaan yang memerlukan dukungan kebijakan dan pendampingan berkelanjutan.
Implementasi PPh Pasal 4 Ayat 2 Dalam Sektor Ekonomi Dini Anggraini; Maulida Rahma
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 1 (2024): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v2i1.1052

Abstract

The majority of a country's budget comes from taxation. The main source of funding is taxes, which are used to promote national growth. Income taxes make the most money for the government. One of the purposes of final income tax is to supply services related to renting land and/or buildings, such as renting rooms. As stated in Income Tax Article 4 Paragraph (2), all company actors use accounting to document all transactions related to tax collection activities. Article 4 PPh is applied to the Indonesian economy in this article. Sources of income subject to this tax include providing construction services, renting land and buildings, and protecting property rights. This article highlights the ease of taxation, payment and tax reporting as an effort to cut administrative costs for both taxpayers and the Directorate General of Taxes (DJP). This research is a qualitative methodology; Specifically, it is a literature review that uses many citations from publicly available sources. The author offers a qualitative method by demonstrating how PPh paragraph 2 article 4 is applied in the economic sector. This research found that by emphasizing accountability and openness in financial activities, the implementation of this tax has helped expand the Indonesian economy.
Peran Strategi Digital Perbankan Syariah Dalam Mendukung Perkembangan Ekonomi dan Ketahanan Menghadapi Tantangan Fintech Dini Anggraini; Putri Wahyuni; Khaidar rahmaini jamila
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i4.3969

Abstract

The development of digital technology has driven significant transformation in the banking industry, including Islamic banking. Digitalization is an important strategy for Islamic banking to improve service efficiency, expand financial inclusion, and maintain competitiveness amid the rapid growth of financial technology (fintech). This study aims to analyze the implementation of digitalization in Islamic banking, examine the role of Islamic banking digital strategies in supporting economic development, and assess the resilience of Islamic banking in facing fintech challenges. The research method used is a qualitative approach with a type of library research, through collecting and analyzing data from books, scientific journals, laws and regulations, and official publications of related institutions. The results show that the digital strategy of Islamic banking contributes positively to increasing financial inclusion, empowering MSMEs, operational efficiency, and Islamic economic growth. In addition, strategic collaboration between Islamic banking and fintech, supported by regulatory strengthening, digital risk management, and compliance with sharia principles, is key in maintaining the resilience of Islamic banking in the digital era.
Co-Authors Aldyansah Arrahman Rianto Khaidar Rahmaini Jamila Maulida Rahma Najwa Nabila Putri Wahyuni Raissa Amanda Putri Sigit Bahuraksa