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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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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.
The Influence Of Inflation and Interest Rates and The Rupiah Exchange Rate On The Composite Stock Price Index in Indonesia Andika Triwardana; Akbar Lufi Zulfikar; Selly Swandari
International Journal of Economics and Management Research Vol. 4 No. 1 (2025): : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i1.311

Abstract

This study aims to analyze the influence of macroeconomic variables, namely inflation, interest rates (BI Rate), and the Rupiah exchange rate on the Composite Stock Price Index (JCI) in Indonesia as the main indicator of the capital market. The problem in this study is to determine the extent to which the three variables affect the movement of the JCI. The data used is secondary data from 2015 to 2024 obtained from Bank Indonesia, the Central Bureau of Statistics, and the Indonesia Stock Exchange. The method used in this research is multiple linear regression analysis with the help of Eviews 12 software. The results showed that partially inflation has a positive but insignificant effect on the JCI, with a significance value of 0.9037. Interest rates have a negative and significant effect on the JCI, with a significance value of 0.0436, indicating that an increase in interest rates tends to reduce the JCI. The Rupiah exchange rate has a positive and significant effect on the JCI, indicated by a significance value of 0.0042, which means that the appreciation of the exchange rate encourages an increase in the JCI. Simultaneously, the three variables have a significant effect on the JCI, with an F-statistic probability value of 0.020178. This finding confirms that fluctuations in interest rates and exchange rates play an important role in influencing the Indonesian stock market, while the influence of inflation tends to be weak. The conclusion of this study is that interest rates and exchange rates are significant macroeconomic indicators that need to be considered in investment strategies and economic policies. The R-squared value of 0.783985 indicates that the three variables of inflation, interest rates and rupiah exchange rate contribute 78.39% to the IHSG, while the remaining 21.61% is influenced by other factors.
Peranan Ekonomi Digital pada E-Commerce dalam Meningkatkan Pendapatan UMKM (Studi Kasus UMKM Fashion di Sangatta): Penelitian Swandari, Selly; Zulfikar, Akbar Lufi; Widayati, Nurfiza; Awaluddin, Muhammad; Angel, Priskila
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.4822

Abstract

This study aims to analyze the role of digital economy in e-commerce in increasing the income of SMEs, particularly in the fashion sector, with a case study on fashion SMEs in Sangatta. Using a qualitative research method, data was collected through interviews with SME owners selling fashion products on the Shopee e-commerce platform. The results indicate that the implementation of e-commerce, especially through Shopee, has a positive impact on SME income. Most informants reported a significant increase in product sales after joining Shopee, with percentage increases ranging from 20% to 80%. This shows that e-commerce plays an important role in expanding the market for SMEs and boosting their income, in line with the advancement of digital technology that facilitates online buying and selling transactions. The study also highlights the importance of using Shopee features, such as free shipping and other promotions, in attracting consumer attention and driving increased sales.
Evaluation of the Effectiveness of Income Tax Policy in the era of Globalization Loso Judijanto; Olyvia Rosalia; Selly Swandari; 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.
The Impact of Non-Cash Payment Systems on Inflation in Indonesia Akbar Lufi Zulfikar; Selly Swandari; Swadia Gandhi Mahardika; Imelda Veronica Gea
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 5 No. 1 (2026): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v5i1.1629

Abstract

This study investigates the impact of non-cash payment systems on inflation in Indonesia, focusing on three major instruments: ATM cards, credit cards, and electronic money (e-money). The rapid development of digital payment technologies has transformed consumer behavior and the circulation of money, potentially influencing the country’s inflation dynamics. Using a quantitative research approach and multiple linear regression analysis, this study examines monthly data from 2022 to 2024 to assess how different non-cash transactions affect inflation. The empirical findings reveal that ATM card transactions have a positive and statistically significant effect on inflation, indicating that higher ATM transaction volumes are associated with increased consumer spending. Conversely, credit card transactions demonstrate a negative but significant effect, suggesting that deferred payments may moderate inflationary pressures. Meanwhile, e-money transactions have a negative yet insignificant effect, implying limited influence given their lower transaction volume compared to other instruments. Overall, the results highlight that the impact of non-cash payment systems on inflation varies across payment types and their intensity of use, providing valuable insights for policymakers in managing monetary stability amid the growing digitalization of financial systems.
Ketergantungan Sumber Daya Alam dan Pertumbuhan Ekonomi Daerah Di Indonesia Imelda Veronica Gea; Selly Swandari; Akbar Lufi Zulfikar; Nurjanana, Nurjanana
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 3: April 2026
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/j-ceki.v5i3.16503

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ketergantungan sumber daya alam (SDA), kemiskinan, pengangguran, dan Indeks Pembangunan Manusia (IPM) terhadap laju pertumbuhan ekonomi daerah di Indonesia. Data yang digunakan merupakan data panel seimbang dari 33 provinsi di Indonesia pada periode 2020 –2024. Metode analisis yang digunakan adalah Fixed Effect Model (FEM) yang dipilih berdasarkan hasil Uji Chow dan Uji Hausman. Hasil penelitian menunjukkan bahwa SDA berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi, pengangguran berpengaruh negatif dan signifikan, IPM berpengaruh positif dan signifikan, sedangkan kemiskinan tidak berpengaruh signifikan terhadap pertumbuhan ekonomi daerah. Model secara simultan signifikan dengan nilai Adjusted R² sebesar 50,53% yang menunjukkan kemampuan variabel independen dalam menjelaskan variasi pertumbuhan ekonomi daerah.
SOSIALISASI VIDEO PANDUAN PENGGUNAAN APLIKASI MENDELEY UNTUK MAHASISWA Selly Swandari; Akbar Lufi Zulfikar
Jurnal Pengabdian Masyarakat Vol. 2 No. 1 (2025): Pengabdian Masyarakat
Publisher : Jurnal Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/ksymk392

Abstract

Dalam dunia akademis, manajemen referensi yang efektif merupakan aspek penting dalam penulisan ilmiah. Aplikasi Mendeley menjadi solusi utama untuk membantu mahasiswa dalam mengorganisasikan, menyimpan, dan mengutip referensi secara otomatis. Penelitian ini membahas tentang pelaksanaan program sosialisasi penggunaan Mendeley bagi mahasiswa Universitas Mulawarman yang bertujuan untuk meningkatkan pemahaman dan keterampilan mereka dalam manajemen referensi. Metode yang digunakan dalam kegiatan ini meliputi ceramah dan diskusi interaktif, yang ditujukan kepada mahasiswa tingkat akhir. Hasil evaluasi menunjukkan bahwa 90% peserta berhasil memahami dan mengoperasikan Mendeley, meskipun terdapat kendala seperti keterbatasan akses internet dan kompatibilitas perangkat. Pelatihan ini diharapkan dapat membantu mahasiswa dalam mengoptimalkan Mendeley dalam penulisan akademis mereka, sehingga dapat meningkatkan kualitas dan kredibilitas penelitian mereka.
Pengaruh Belanja Daerah dan Deviden Atas Penyertaan Modal Pemerintah Daerah Terhadap Produk Domestik Regional Bruto dan Desentralisasi Fiskal Kabupaten Kutai Timur Nurfiza Widayati; Selly Swandari; Akbar Lufi Zulfikar
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 5 No. 2 (2026): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v5i2.1713

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh belanja daerah dan dividen atas penyertaan modal pemerintah daerah terhadap Produk Domestik Regional Bruto (PDRB) dan derajat desentralisasi fiskal di Kabupaten Kutai Timur selama periode 2011–2022. Penelitian menggunakan data sekunder time series yang diperoleh dari Badan Pengelola Keuangan dan Aset Daerah, Badan Pendapatan Daerah, dan Badan Pusat Statistik Kabupaten Kutai Timur. Analisis dilakukan melalui dua sub-struktur persamaan untuk menguji hubungan langsung dan tidak langsung antarvariabel. Variabel belanja daerah, dividen, dan PDRB ditransformasi ke dalam logaritma natural, sedangkan derajat desentralisasi fiskal diukur menggunakan rasio Pendapatan Asli Daerah (PAD) terhadap total penerimaan daerah. Hasil penelitian menunjukkan bahwa belanja daerah berpengaruh positif dan signifikan terhadap PDRB, sementara dividen atas penyertaan modal berpengaruh positif tetapi belum signifikan. Pada model derajat desentralisasi fiskal, belanja daerah, dividen, dan PDRB belum menunjukkan pengaruh yang signifikan secara statistik. Temuan ini menunjukkan bahwa instrumen fiskal daerah lebih berperan dalam mendorong aktivitas ekonomi regional daripada dalam meningkatkan kemandirian fiskal daerah. Penelitian ini menegaskan pentingnya peningkatan kualitas belanja publik, optimalisasi kinerja BUMD, dan penguatan basis PAD untuk mendukung pembangunan daerah yang lebih berkelanjutan.
Co-Authors Aji Sofyan Effendi Akbar Lufi Zulfikar Andika Triwardana Angel, Priskila Firayani Firayani Firayani, Firayani Indra Maulana Indra Maulana` Indra Maulana Judijanto, Loso Loso Judijanto Muhammad Awaluddin, Muhammad Nurfiza Widayati Nurjanana Nurjanana Olyvia Rosalia Rinna Ramadhan Ain Fitriah Rosalia, Olyvia Rusdiah Iskandar Swadia Gandhi Swadia Gandhi Mahardika Widayati, Nurfiza