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All Journal Jurnal Ilmiah Akuntansi Kesatuan El-Qish: Journal of Islamic Economics Jurnal Teknologi dan Manajemen Industri Terapan Jurnal Ilmu Ekonomi Mulawarman (JIEM) Innovative: Journal Of Social Science Research AMMA : Jurnal Pengabdian Masyarakat Irajagaddhita : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Pengabdian Masyarakat dan Riset Pendidikan Nomico Economic and Business Horizon Jurnal Cendekia Ilmiah International Journal of Economics and Management Research Nomico Jurnal Pengabdian Masyarakat
Selly Swandari
Universitas Mulawarman
Religion Arts Humanities Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Nursing Public Health Social Sciences Other

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Analisis Pengelolaan Dana Bantuan Operasional Sekolah Daerah (BOSDA) Dan Bantuan Operasional Sekolah Nasional (BOSNAS) Tingkat Sekolah Menengah Atas Negeri Kota Samarinda Terhadap Kinerja Keuangan Sekolah. Selly Swandari; Rusdiah Iskandar; Aji Sofyan Effendi
Jurnal Ilmu Ekonomi Mulawarman (JIEM) Vol 5, No 3 (2020): September
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiem.v5i3.6970

Abstract

This study aims to know and to do the implementation of local and national government fund program towards the performance of senior high school city level in samarinda has been running with applicable regulation or not and also to find out the financial management in this case the expenditure.            This research is about 18 senior high school level in Samarinda City.In this study using descriptive research with a quantitative approach. This study shows the results that the Implementation of the National School Operational Assistance Program (BOSNAS) and Regional Middle School Operational Assistance (BOSDA) in Samarinda City have met the stipulated regulations. Financial management in this case is the expenditure / realization of the National School Operational Assistance Program (BOSNAS) and Regional Operational Assistance (BOSDA) impacting the performance of State High Schools in Samarinda City.Funds allocated for 18 schools in Samarinda city sourced from BOSNAS and BOSDA amounted to Rp. 27. 917,500,000 while the realization was Rp. 24,586,745,984 or 88%. Funds that cannot be used are Rp. 3,330,754,016 (22%), this amount, if it can be utilized optimally, will certainly further increase the benefits of BOS budgeting objectives, namely to improve the quality of education services, especially those directly related to teachers, education staff, administrative staff and students school.  
Sosialisasi Pengelolaan Keuangan Daerah Di Kabupaten Penajam Paser Utara Akbar Lufi Zulfikar; Selly Swandari; Swadia Gandhi Mahardika
AMMA : Jurnal Pengabdian Masyarakat Vol. 2 No. 9 : Oktober (2023): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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Abstract

Effective and efficient regional financial management requires legal regulations that are outlined in statutory regulations (legal aspects) so that they have a juridical-normative and juridical-sociological nature. Legal regulations for regional financial management are carried out in accordance with the aim of establishing a legal regulation, namely: "to provide order." , stability, and justice. The existence of law is something that is very substantial theoretically and paradigmatically for the fabric of regional financial management in all segments of state government administration. In principle, it can be said that through legal instruments, regional financial management is expected to have and guarantee the establishment of a condition that contains content, certainty and justice.
The Effect of Natural Resource Profit-Sharing Funds and Investment on Regional Gross Domestic Product Through Regional Expenditure in Kutai Timur Regency Selly Swandari; Swadia Gandhi; Akbar Lufi Zulfikar
El-Qish: Journal of Islamic Economics Vol. 4 No. 2 (2024): El-Qish: Journal of Islamic Economics
Publisher : LPPM Universitas Terbuka

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Abstract

This study examines the influence of natural resource revenue sharing funds (DBH SDA) and investment on Gross Regional Domestic Product (GRDP) through regional spending in the East Kutai Regency. This study aims to assess how these variables affect regional economic development, focusing on the role of government spending in mediating the influence. Using path analysis with multiple linear regression modeling, this study analyzes time series data. The results show that DBH SDA has a significant positive effect on regional spending, which means that increasing revenue from natural resources will encourage an increase in regional spending. In contrast, investment does not show a significant effect on regional spending, indicating the fluctuating nature and delayed impact of investment on regional development. Furthermore, both DBH SDA and investment have a direct effect on GRDP, with investment having a positive effect, while DBH SDA has a negative effect. Regional spending has a positive effect on GRDP, indicating the importance of government spending efficiency in driving economic growth. This study suggests that although DBH SDA directly affects regional spending, its effect on GRDP is more mediated by government spending, while investment has a more direct impact on regional economic growth. These findings provide valuable insights for policymakers in East Kutai Regency to optimize resource allocation and investment strategies to achieve sustainable economic development.
Identification of Natural Resource-Based Economic Potential around New Indonesian Capital Zulfikar, Akbar Lufi; Mahardika, Swadia Gandhi; Maulana, Indra; Swandari, Selly
Economic and Business Horizon Vol. 3 No. 2 (2024): May
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.3.2.2024.328

Abstract

The purpose of the study was to identify the potential of natural resource-based economy in the buffer zone of the national capital (Samboja District, Kutai Kartanegara Regency and to determine the readiness of Kutai Kartanegara Regency in terms of natural resource-based economic potential that can be developed as a buffer zone of the national capital. The study was a desk study using quantitative methods. Researchers focused on literature studies, observations, collection, processing and processing of secondary data and analyzed using the SWOT method. The results of the study showed that Samboja District has abundant natural resource potential but its utilization is not optimal, with economic contributions still dominated by certain sectors. The development of a natural resource-based economy needs to be balanced with infrastructure development, improving the quality of human resources, and ongoing attention from the government to ensure environmental sustainability.
Pelatihan Microsoft Office Excel dalam Meningkatkan Kemampuan Mengolah Data Zulfikar, Akbar Lufi; Swandari, Selly
Irajagaddhita Vol. 2 No. 2 (2024): Irajagaddhita : Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : CV Global Research Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59996/irajagaddhita.v2i2.588

Abstract

Salah satu penyebab utama kemampuan pengolahan data yang buruk pada mahasiswa adalah tantangan saat menggunakan Microsoft Excel, salah satu program yang digunakan untuk pengolahan data. Pada akhir sesi pelatihan, peserta dibekali materi dan keterampilan sehingga memiliki pemahaman yang mendalam tentang materi dan dapat menerapkannya secara praktis di tempat kerja. Peserta juga didorong untuk mengembangkan keterampilan profesional dalam menggunakan Microsoft Excel, yang akan membantu mereka untuk meraih Sertifikasi Internasional Microsoft Office Specialist Excel. Latihan ini memanfaatkan gedung UNMUL HUB untuk workshop, kuliah modul Microsoft Excel 2019, sesi tanya jawab, dan debat. Tempat acara tersebut adalah UNMUL HUB di Samarinda. Peserta kegiatan berasal dari mahasiswa dari Fakultas Ekonomi dan Bisnis Universitas Mulawarman. Kemampuan peserta dalam menggunakan Microsoft Excel meningkat sebagai hasil dari pelatihan yang telah diselenggarakan.
Pemanfaatan Pekarangan Rumah Untuk Budidaya Sayuran Sebagai Alternatif Usaha Sampingan di Desa Loa Janan Ulu Kecamatan Loa Janan Kabupaten Kutai Kartanegara Widayati, Nurfiza; Swandari, Selly; Lufi Zulfikar, Akbar; Maulana, Indra; Mahardika, Swadia Gandhi
Irajagaddhita Vol. 2 No. 2 (2024): Irajagaddhita : Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : CV Global Research Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59996/irajagaddhita.v2i2.591

Abstract

Pemanfaatan pekarangan rumah untuk budidaya sayuran di Desa Loa Janan Ulu mencerminkan upaya masyarakat dalam mengembangkan usaha sampingan yang berkelanjutan. Dengan luas lahan terbatas di pekarangan rumah, penduduk desa memanfaatkannya secara efisien untuk menanam sayuran. Hal ini bertujuan untuk memenuhi kebutuhan pangan keluarga, meningkatkan kesejahteraan, dan menciptakan alternatif mata pencaharian. Desa Loa Janan Ulu, yang terletak di Kabupaten Kutai Kartanegara, memiliki potensi pertanian yang baik, namun lahan terbatas mendorong masyarakat untuk memanfaatkan pekarangan rumah sebagai ladang subur bagi berbagai jenis sayuran. Budidaya sayuran di pekarangan rumah memberikan keuntungan ganda, yaitu memberikan pasokan sayuran segar untuk kebutuhan konsumsi sehari-hari dan menghasilkan potensi pendapatan tambahan melalui penjualan hasil panen.Penggunaan metode pertanian organik dan ramah lingkungan semakin diterapkan oleh masyarakat, menciptakan sistem pertanian yang berkelanjutan dan menjaga keberlanjutan lingkungan sekitar. Selain itu, adanya kegiatan budidaya sayuran di pekarangan rumah juga berpotensi meningkatkan ketahanan pangan dan mengurangi ketergantungan terhadap pasokan dari luar daerah. Dengan inisiatif seperti ini, masyarakat Desa Loa Janan Ulu tidak hanya berperan sebagai konsumen, tetapi juga sebagai produsen sayuran lokal yang dapat berkontribusi pada pengembangan ekonomi lokal. Pemerintah setempat dapat mendukung upaya ini melalui penyediaan pelatihan pertanian, akses ke pasar, serta fasilitas pendukung lainnya guna meningkatkan produktivitas dan keberlanjutan usaha budidaya sayuran di pekarangan rumah.Metode penyampaian yang dipakai adalah ceramah tatap muka dan membahas studi kasus penyusunan rencana bisnis dibidang pertanian dengan mendatangi lokasi usaha tani dalam mengelola perkarangan rumah menjadi tempat usaha yang bernilai ekonomi secara langsung yang berada di Loa Janan kemudian dilanjutkan dengan diskusi dan tanya jawab. Peralatan yang digunakan antara lain Laptop dan Kamera photo sebagai pengambilan dokumentasi. Hasil dari kegiatan pengabdian masyarakat ini diharapkan dapat meningkatkan pendapatan para petani sayur sayuran dan usaha ini terus berkembang dan menjadi usaha yang memberikan pendapatan utama kepada para petani yang berada di Desa Loa Janan Ulu Kecamatan Loa Janan Kabupaten Kutai Kartanegara. Hasil dari usaha tanaman sayur sayuran ini akan di jual ke pasar lokal dan permintaan atas produksi sayuran ini sangat tinggi karena sebagai pelengkap dari makanan pokok masyarakat setempat. Dengan materi menumbuhkembangkan usaha tanaman sayuran untuk memanfaatkan pekarangan rumah yang telah disampaikan, diharapkan peserta PKM yaitu para petani sayuran mampu mengelola usahanya dengan baik sehingga mendapatkan omzet yang semakin maksimal ke depannya.
Evaluation of the Effectiveness of Income Tax Policy in the era of Globalization Judijanto, Loso; Rosalia, Olyvia; Swandari, Selly; Firayani, Firayani
Nomico Vol. 2 No. 1 (2025): Nomico-February
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/jz6s6d60

Abstract

Tax policies play a crucial role in shaping economic growth and investment decisions in an increasingly globalized world. This study examines the impact of globalization on national tax policies, focusing on tax competition, corporate taxation, and the challenges of maintaining revenue stability. Globalization has intensified tax competition among countries, often leading to reduced corporate tax rates to attract foreign investments. While tax incentives can stimulate economic activity, they may also erode government revenues and create disparities in tax burdens. This research explores the role of international tax treaties in harmonizing tax regulations and reducing tax avoidance strategies by multinational corporations. Furthermore, the study highlights the transition from income-based to consumption-based taxation as a response to shifting economic dynamics. The findings suggest that policymakers must balance tax competitiveness with sustainable revenue generation to ensure economic stability. By analyzing recent tax reforms and policy adaptations, this study provides insights into the complexities of taxation in a globalized economy and offers recommendations for future tax strategies.
Pendampingan Percepatan Pembuatan Lemang pada UMKM Lemang Banjar: Pengabdian Rinna Ramadhan Ain Fitriah; Nurfiza Widayati; Selly Swandari; Akbar Lufi Zulfikar; Swadia Gandhi Mahardika; Indra Maulana
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 3 No. 4 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 3 Nomor 4 (April 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v3i4.1104

Abstract

Lemang Banjar MSMEs in Samarinda City face various challenges in their production process, such as limited capital, long production process, and unattractive product packaging. This community service program aims to support production acceleration through redesigning packaging design and proposing the use of production aids, especially coconut milk squeezing tools, to improve work efficiency. Activities are carried out through initial surveys, solution discussions, implementation in the field, and monitoring and evaluation. The results show that the new packaging design is able to strengthen product branding and attract consumer interest, while production process efficiency can be improved with more modern equipment solutions. This approach is expected to improve the competitiveness of Lemang Banjar MSMEs in a sustainable manner.
The Effect of Regional Taxes and Regional Levies on Regional Financial Independence which Impact Economic Growth Zulfikar, Akbar Lufi; Swandari, Selly; Fitriah, Rinna Ramadhan Ain; Mahardika, Swadia Gandhi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 2 (2025): JIAKES Edisi April 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i2.3261

Abstract

This study aims to determine the effect of regional taxes and regional levies on regional financial independence and their impact on economic growth in PPU. The method used is a quantitative approach with path analysis using SPSS software version 26. The results of the study indicate that regional taxes have a positive and significant effect on regional financial independence. The same thing is also shown by regional levies which significantly increase the level of fiscal independence. In addition, both regional taxes and regional levies have been shown to have a positive effect on economic growth in the region. Another important finding shows that regional financial independence also has a significant contribution to increasing economic growth. These results indicate that increasing regional original income from the tax and levy sector has a crucial role in strengthening regional fiscal capacity and encouraging sustainable economic development. Therefore, local governments need to continue to optimize the potential for revenue from taxes and levies through effective, transparent, and accountable governance in order to realize independent and prosperous regions.
Analisis Pengelolaan Dana BOSNAS dan BOSDA SMA Negeri di Kota Samarinda Terhadap Kinerja Keuangan Sekolah Zulfikar, Akbar Lufi; Mahardika, Swadia Gandhi; Swandari, Selly
Innovative: Journal Of Social Science Research Vol. 3 No. 5 (2023): Innovative: Journal of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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

Abstract

Penelitian ini bertujuan untuk mengetahui dan melakukan pelaksanaan Program Bantuan Operasional Sekolah Nasional (BOSNAS) dan Bantuan Operasional Daerah (BOSDA) terhadap Kinerja Sekolah Menengah Atas Negeri di Kota Samarinda telah dilaksanakan sesuai dengan regulasi yang berlaku dan untuk mengetahui pengelolaan keuangan dalam hal ini adalah pengeluaran/keadaan Program Bantuan Operasional Sekolah Nasional (BOSNAS) dan Bantuan Operasional Daerah (BOSDA) terhadap Kinerja Sekolah Menengah Atas Negeri di Kota Samarinda. Penelitian ini adalah sebanyak 18 Sekolah Menengah Atas Negeri di Kota Samarinda. Dalam penelitian ini menggunakan tipe penelitian deskriptif dengan pendekatan kuantitatif. Penelitian ini menunjukan hasil bahwa Pelaksanaan Program Bantuan Operasional Sekolah Nasional (BOSNAS) dan Bantuan Operasional Daerah (BOSDA) Sekolah Menengah Atas Negeri di Kota Samarinda telah memenuhi  regulasi yang telah ditetapkan Pengelolaan keuangan dalam hal ini adalah pengeluaran/realisasi  Program Bantuan Operasional Sekolah Nasional (BOSNAS) dan Bantuan Operasional Daerah (BOSDA) berdampak terhadap Kinerja Sekolah Menengah Atas Negeri di Kota Samarinda. Dana yang dialokasikan untuk 18 sekolah yang ada di kota Samarinda yang bersumber dari BOSNAS dan BOSDA berjumlah Rp. 27. 917.500.000,- sementara realisasi sebesar Rp. 24.586.745.984,- atau sebesar 88%. Dana yang tidak dapat dimanfaatkan yaitu sebesar  Rp. 3.330.754.016,- (22 %), jumlah ini jika dapat dimanfaatkan secara maksimal tentunya akan lebih meningkatkan manfaat dari tujuan penganggaran BOS yaitu untuk meningkatkan kualitas layanan pendidikan khususnya yang terkait langsung dengan guru, tenaga pendidikan, tenaga administrasi dan siswa sekolah.
Co-Authors Aji Sofyan Effendi Akbar Lufi Zulfikar Andika Triwardana Angel, Priskila Firayani Firayani Firayani, Firayani Indra Maulana Indra Maulana Indra Maulana` Indra Maulana Judijanto, Loso Loso Judijanto Muhammad Awaluddin, Muhammad Nurfiza Widayati Nurfiza Widayati Nurfiza Widayati Nurjanana Nurjanana Olyvia Rosalia Priskila Angel Rinna Ramadhan Ain Fitriah Rosalia, Olyvia Rusdiah Iskandar Swadia Gandhi Swadia Gandhi Mahardika Swadia Gandhi Mahardika Widayati, Nurfiza