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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pengabdian Indonesia
Dian Rahma Putri
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Pajak Daerah, Dana Alokasi Umum, Penggunaan Saldo Anggaran Lebih terhadap Belanja Daerah pada Kabupaten/Kota Sumatera Selatan dan Kepulauan Bangka Belitung Dian Rahma Putri; Maria; Desi Indriasari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i2.5732

Abstract

This This study aims to determine the effect of Local Taxes, General Allocation Funds and the Use of Excess Budget Balances on Regional Expenditures at the Regency / City Government of South Sumatra and Bangka Belitung Islands. This research data uses secondary data. This research data is obtained from the Regional Government Financial Report Audit Results (LHP LKPD) 2018 - 2022. The sample consisted of 17 Regency / City of South Sumatra and 7 Regency / City of Bangka Belitung so the total sample was 24 Regency / City samples within a period of 5 (Five) years (saturated sampling method). Multiple linear regression data analysis techniques using the help of the Statistical Product and Service solutions (SPSS) program version 26.00. The results of this study indicate that: (1) Local Tax partially has a positive and significant effect on Regional Expenditure (2) General Allocation Fund partially has a positive and significant effect on Regional Expenditure (3) Use of Excess Budget Balance partially has a positive and significant effect on Regional Expenditure (4) Local Taxes, General Allocation Fund, and Use of Excess Budget Balance simultaneously have a positive and significant effect on Regional Expenditure.
PENGELOLAAN KAIN PERCA MENJADI KERAJINAN TANGAN (SCRUNCHIE, BROS DAN KESET) Dian Rahma putri; Dwi Afriani; Hidayanti Rohimah
Jurnal Pengabdian Indonesia (JPI) Vol. 1 No. 2 (2025): Vol. 1 No. 2 Edisi Juli 2025
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/jpi.v1i2.897

Abstract

Kain perca merupakan limbah tekstil dari proses produksi pakaian yang sering kali tidak dimanfaatkan secara optimal. Penelitian ini bertujuan untuk mengeksplorasi pengelolaan kain perca menjadi produk kerajinan tangan berupa scrunchie, bros, dan keset. Metode yang digunakan adalah pendekatan deskriptif kualitatif dengan tahapan pengumpulan data melalui observasi, dokumentasi, dan wawancara. Hasil penelitian menunjukkan bahwa pengelolaan kain perca tidak hanya mampu mengurangi limbah tekstil tetapi juga menghasilkan nilai ekonomi dan estetika melalui produk kerajinan. Produk scrunchie dan bros memiliki nilai jual tinggi karena aspek fungsional dan estetis, sementara keset lebih menonjolkan aspek kebermanfaatan dan efisiensi bahan. Penelitian ini menunjukkan bahwa pemanfaatan kain perca berpotensi dikembangkan dalam skala UMKM.
Co-Authors Desi Indriasari Dwi Afriani Hidayanti Rohimah Maria