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All Journal Jurnal Pengabdian Masyarakat (ABDIRA) Journal of Accounting Inquiry
Nasrin, Ewita
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Aerospace Engineering Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Nursing Social Sciences Other

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The Expenditure Performance and Tax Evectiveness of Kediri Regency Nasrin, Ewita; Ardini, Mayda Putri; Al-Hasyimi, Muhammad Ilzam Hafidz; Dhiyah, Nazhathul Mila; Rahmawati, Nila Yuni; Viona Caristanica; Hapsari, Mega Tunjung
Journal of Accounting Inquiry Vol. 3 No. 2 (2024)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2024.3.2.052-061

Abstract

Purpose: The purpose of this study was to determine how the performance of local expenditure and local tax revenue in Kediri Regency. Methodology: The research method used is descriptive-quantitative, using secondary data in the form of financial reports and local government budgets from the Kediri District Statistics Agency and the Ministry of Finance for 2018-2023. Findings: The results showed that Kediri District's expenditure growth for 6 years was classified as unfavorable because the average revenue growth was smaller than the average expenditure growth. Meanwhile, the performance of operational expenditure to total expenditure shows good results because operational expenditure is less than 90%. The performance of capital expenditure on total expenditure also shows good results with a percentage of more than 5%. And the performance of direct expenditure and indirect expenditure on total expenditure shows good results, with the average direct expenditure greater than the average indirect expenditure. In terms of local tax performance, Kediri Regency from 2018-2023 shows very effective results where each ratio value is more than 100%. Novelty: This study analyzes 5 ratios of expenditure performance and local taxes in Kediri Regency for the last 6 years, starting from 2018 to 2023.
Pemberdayaan UMKM Berbasis Potensi Daerah di Jalur Lintas Selatan (JLS) Sine Ardaningrum, Nandita; Nasrin, Ewita; Dwi Firnanda, Vicki Meilia; Almanikma, Mayza; Azizah, Siti Faizatul; Nurulhasan, Adinda Yasinta; Diniati, Bintis Ti'anatud
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 3 (2025): Abdira, Juli
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i3.715

Abstract

Micro, Small, and Medium Enterprises (MSMEs) Refer to productive business units that are run independently and have a major role in driving local economic growth. One of the potential sectors in the South Coastal Route (JLS) Sine area is the fishing sector. The catch from fishermen is the main commodity processed and marketed by MSMEs, thus creating business opportunities and improving the economy of the surrounding community. The purpose of this empowerment activity is to increase awareness of business actors regarding the importance of utilizing local potential, as well as identifying the challenges faced by MSMEs in managing and developing businesses based on marine potential. The results of this activity show that MSMEs in JLS Sine have a strategic role in strengthening the local economy. Through mentoring and education, MSMEs begin to realize the importance of exploring the potential around them, recognizing the business challenges faced in running a business and starting to find solutions to overcome them, such as realizing cooperation and increasing their own capacity. In addition, MSMEs also increasingly understand how to develop businesses in a focused and sustainable manner.
Co-Authors Al-Hasyimi, Muhammad Ilzam Hafidz Almanikma, Mayza Ardaningrum, Nandita Ardini, Mayda Putri Azizah, Siti Faizatul Dhiyah, Nazhathul Mila Diniati, Bintis Ti'anatud Dwi Firnanda, Vicki Meilia Hapsari, Mega Tunjung Nurulhasan, Adinda Yasinta Rahmawati, Nila Yuni Viona Caristanica