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All Journal Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Pengabdian Masyarakat
Tarisa Dana Shobiha
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Public Health Social Sciences Other

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Kajian Penyusunan Laporan Keuangan pada Koperasi Karyawan Mandiri Perum Damri Surabaya Tarisa Dana Shobiha; Wiratna Wiratna
Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2024): Oktober : Jurnal Pengabdian Masyarakat
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/abdimas45.v3i2.3117

Abstract

In accordance with Law No. 25 of 1992 Chapter I Article 1 paragraph (1) concerning cooperatives. Cooperatives are business entities whose members are individuals or cooperative legal entities based on cooperative principles as well as people's economic movements based on the principle of family. Cooperatives are formed and managed democratically to meet the needs of members without making profit the main goal because cooperatives are established to improve the economic welfare of their members. The characteristics of cooperatives that distinguish them from other business entities are that cooperative members have a dual identity, namely members as owners and at the same time users of cooperative services. The history of cooperatives initially began in the 20th century. The history of cooperatives began with the results of small businesses that were not spontaneous and carried out by the common people. Low economic capacity encouraged small businesses to escape from suffering. Cooperatives were introduced in Indonesia in 1896 where the establishment of cooperatives was pioneered by R. Aria Wina Atmaja in Purwokerto, Central Java. On July 12, 1947, the cooperative movement in Indonesia held its first cooperative congress in Tasikmalaya. The date of the congress was later determined as Indonesian Cooperative Day. The existence of cooperatives in Indonesia is regulated in the 1945 Constitution article 33 paragraph 1 and Law no. 17 of 2012 concerning cooperatives. In Indonesia there are several types of cooperatives including savings and loan cooperatives, producer cooperatives, multi-purpose cooperatives, consumer cooperatives and many more including employee cooperatives. Employee cooperatives are cooperatives whose members are employees of the company itself without outside communities.
Dampak Pendapatan Asli Daerah dan Pendapatan Transfer dari Pemerintah Pusat terhadap Peningkatan Belanja Daerah di Provinsi Kalimantan Timur Tahun 2018-2022 Tarisa Dana Shobiha; Diana Zuhroh; Tjandra Wasesa; Sutini Sutini; Wiratna Wiratna
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 1 (2025): April-September: JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i1.4973

Abstract

This study aims to analyze the effect of Regional Original Revenue (PAD) and Transfer Revenue from the Central Government on the increase in Regional Expenditure (Belanja Daerah) in East Kalimantan Province during the 2018–2022 period. The research utilizes a quantitative method with multiple linear regression analysis, employing secondary data sourced from regional budget implementation reports (APBD). The results indicate that PAD has a positive and significant effect on Regional Expenditure, meaning that an increase in the region’s own revenue contributes to higher spending capacity. Additionally, Transfer Revenue from the Central Government also demonstrates a positive and significant effect on Regional Expenditure. Both variables play an essential role in regional financial growth and public service provision. These findings suggest that optimizing PAD is crucial for improving fiscal independence and reducing dependency on central government transfers. Efficient management of Transfer Revenue is equally vital to ensure the sustainability of regional financial resources. This study offers valuable insights for local governments in East Kalimantan, particularly in their efforts to improve budget allocations, enhance fiscal autonomy, and foster sustainable economic growth. Furthermore, the study serves as a useful reference for developing sound regional financial policies to support the long-term development of East Kalimantan
Co-Authors Diana Zuhroh Sutini Sutini Tjandra Wasesa Wiratna Wiratna