Duwi Riningsih
Universitas Kadiri, Indonesia

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ANALISIS KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPAN ASLI DAERAH DI KABUPATEN TRENGGALEK Krissantina Eferyn; Duwi Riningsih; Andy Chandra Pramana; Eka Agustina; Bim Fatkul Khusna A
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 1 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i1.14692

Abstract

Peningkatan jumlah penduduk dan kebutuhan pembangunan di daerah menuntut optimalisasi peran pemerintah daerah dalam meningkatkan sumber pendapatan guna membiayai pengeluaran daerah. Pajak daerah dan retribusi daerah menjadi komponen utama dalam Pendapatan Asli Daerah (PAD), yang mencerminkan kemandirian fiskal suatu daerah. Penelitian ini bertujuan untuk menganalisis kontribusi pajak daerah dan retribusi daerah terhadap PAD Kabupaten Trenggalek selama periode 2017-2021. Metode penelitian yang digunakan adalah kuantitatif deskriptif dengan teknik analisis kontribusi. Hasil penelitian menunjukkan bahwa pajak daerah memberikan kontribusi yang cukup signifikan terhadap PAD dengan rata-rata persentase kontribusi berkisar antara 27,8% hingga 32,4%. Sementara itu, retribusi daerah memiliki kontribusi yang lebih rendah, dengan rata-rata berkisar antara 12,8% hingga 15,1%. Secara keseluruhan, pajak daerah dan retribusi daerah menyumbang sekitar 41,3% hingga 47,5% terhadap PAD Kabupaten Trenggalek. Temuan ini mengindikasikan perlunya optimalisasi pemungutan pajak dan retribusi daerah agar dapat meningkatkan kapasitas fiskal daerah secara berkelanjutan.
Empowering Sustainable School Innovation Through Islamic Leadership and Islamic Business Ethics Astri Ayu Purwati; Zulfadli Hamzah; Muhammad Arif; Mazzlida Mat Deli; Duwi Riningsih; Meme Rukmini
Munaddhomah: Jurnal Manajemen Pendidikan Islam Vol. 6 No. 4 (2025): Progressive Management of Islamic Education
Publisher : Prodi Manajemen Pendidikan Islam Pascasarjana Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/munaddhomah.v6i4.2353

Abstract

The growing demand for sustainable innovation in educational institutions underscores the importance of leadership models grounded in ethical and religious values. In the context of Islamic education, leadership is not only expected to drive organizational performance but also to uphold Islamic ethical principles that shape decision-making and innovation practices. This study aims to examine the influence of Islamic Leadership on sustainable school innovation, with Islamic Business Ethics serving as a mediating variable. The research focuses on Islamic private schools in Pekanbaru, Indonesia. The study employs a quantitative research design using a survey method. From a total of 349 Islamic private schools, 100 schools were selected as the research sample using purposive sampling. Data were collected from school leaders and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0 software to test both direct and indirect relationships among variables. The findings reveal that Islamic Leadership has a significant and positive effect on sustainable school innovation. Furthermore, Islamic Leadership positively influences the implementation of Islamic Business Ethics. The results also confirm that Islamic Business Ethics significantly mediates the relationship between Islamic Leadership and school innovation, indicating that ethical practices strengthen the impact of leadership on innovation outcomes. These findings imply that integrating Islamic ethical values into leadership practices is essential for fostering sustainable innovation in Islamic educational institutions. In practice, school leaders are encouraged to embed Islamic Business Ethics into the organizational culture to enhance innovation and long-term educational sustainability.