Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal TEKNOBIS : Jurnal Teknologi, Bisnis dan Pendidikan Al-Muhasib: Journal of Islamic Accounting and Finance
Rohmah, Nailatur
Unknown Affiliation
Economics, Econometrics & Finance Education Social Sciences

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

Found 3 Documents
Search

 1 
Pengaruh Belanja Modal, Belanja Pemeliharaan serta Belanja Barang dan Jasa Terhadap Realisasi Anggaran Pemerintah Desa Rohmah, Nailatur; Wisdaningrum, Oktavima; Iswahyudi, M.
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 1 No. 1 (2021)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v1i1.66

Abstract

This study aims to examine the effect of capital expenditure, maintenance expenditure, and goods and services expenditure on the realization of the village government budget. The basis of this research is Village Law No.6 which demands village transparency on the realization of the DD Budget to the community. The data used in this study are primary data using a questionnaire method. The object of this research is the village government in the electoral area II of the Banyuwangi Regency. The number of the objects of this research is 54 villages, and the respondents in this study are the village treasurers. The sample used is full sampling, where all populations are used as criteria and analyzed using classical assumption techniques, multiple linear regression analysis, and hypothesis testing. The results of this study partially with the test show that capital expenditure has a positive effect on the realization of orchids, maintenance expenditure has no effect on budget realization, and goods and services expenditures have no effect on budget realization, while simultaneously with the F test it shows that capital expenditure, expenditure Maintenance and Expenditures for Goods and Services affect the Budget Realization.
Pengaruh Belanja Modal, Belanja Pemeliharaan serta Belanja Barang dan Jasa Terhadap Realisasi Anggaran Pemerintah Desa Rohmah, Nailatur; Wisdaningrum, Oktavima; Iswahyudi, M.
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 1 No. 1 (2021)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v1i1.66

Abstract

This study aims to examine the effect of capital expenditure, maintenance expenditure, and goods and services expenditure on the realization of the village government budget. The basis of this research is Village Law No.6 which demands village transparency on the realization of the DD Budget to the community. The data used in this study are primary data using a questionnaire method. The object of this research is the village government in the electoral area II of the Banyuwangi Regency. The number of the objects of this research is 54 villages, and the respondents in this study are the village treasurers. The sample used is full sampling, where all populations are used as criteria and analyzed using classical assumption techniques, multiple linear regression analysis, and hypothesis testing. The results of this study partially with the test show that capital expenditure has a positive effect on the realization of orchids, maintenance expenditure has no effect on budget realization, and goods and services expenditures have no effect on budget realization, while simultaneously with the F test it shows that capital expenditure, expenditure Maintenance and Expenditures for Goods and Services affect the Budget Realization.
Strategi Diferensiasi Produk: Bagaimana Seblak Senja Menciptakan Keunikan di Tengah Persaingan Ketat Marsono; Rohmah, Nailatur; Magjfiroh, Zazaul; Nadhiroh, Umi
TEKNOBIS : Jurnal Teknologi, Bisnis dan Pendidikan Vol. 4 No. 1 (2026): TEKNOBIS : Jurnal Teknologi, Bisnis dan Pendidikan
Publisher : Shofanah Media Berkah

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Persaingan yang semakin padat pada sektor UMKM kuliner, khususnya akibat kesamaan produk dan perubahan perilaku konsumen, menuntut pelaku usaha untuk mengembangkan strategi yang mampu menciptakan pembeda yang jelas. Salah satu pendekatan yang relevan adalah penerapan strategi diferensiasi produk yang didukung oleh inovasi berkelanjutan serta pengelolaan merek yang terarah. Penelitian ini bertujuan untuk mengkaji bagaimana UMKM Seblak Senja menerapkan strategi diferensiasi dalam membangun identitas merek dan mempertahankan keunggulan bersaing di tengah intensitas persaingan pasar seblak. Penelitian dilakukan dengan pendekatan kualitatif deskriptif melalui metode studi kasus. Teknik pengumpulan data meliputi observasi langsung, wawancara mendalam dengan pemilik dan konsumen, serta penelaahan dokumentasi usaha. Hasil penelitian menunjukkan bahwa diferensiasi Seblak Senja diwujudkan melalui penekanan pada kualitas produk berbahan baku segar dengan sistem produksi sesuai pesanan, penciptaan pengalaman konsumsi yang unik melalui konsep layanan berbasis alam, serta penguatan citra merek yang konsisten. Temuan ini mengindikasikan bahwa integrasi diferensiasi produk, inovasi, dan manajemen merek berkontribusi positif dalam meningkatkan daya tarik konsumen, loyalitas pelanggan, serta keberlanjutan usaha UMKM kuliner.
Co-Authors Iswahyudi, M. Magjfiroh, Zazaul Marsono Umi Nadhiroh Wisdaningrum, Oktavima