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Jurnal Kompetitif : Media Informasi Ekonomi Pembangunan, Manajemen dan Akuntansi
Published by Universitas Islam Al-Azhar Mataram
ISSN : -     EISSN : 26216620     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Competitive Journal: Media Information on Development Economics, Management and Accounting is a scientific journal published by the UNIZAR Faculty of Economics which contains scientific research in the field of economics. The purpose of this journal is to provide a place for academics, researchers, and practitioners to publish original research articles or review articles. The scope of articles published in this journal are various topics in Development Economics, Management and Accounting. Articles published in the form of scientific research that have never been published or are waiting to be published in other journals. This journal is published twice a year in March and September. This journal can be accessed openly to the public to support the broad exchange of science and technology.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 34 Documents
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ANALISIS PENGARUH TINGKAT PENDAPATAN ASLI DAERAH TERHADAP BELANJA BARANG DAN JASA Sulistianingsih, Sulistianingsih; Mimi Cahayani; Milania Ulpah, Baiq Rizka
Jurnal Kompetitif : Media Informasi Ekonomi Pembangunan, Manajemen dan Akuntansi Vol. 11 No. 1 (2025): Ekonomi Pembangunan, Akuntansi dan Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam Al-Azhar Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47885/kompetitif.v11i1.36

Abstract

The increase in local revenue comes from local taxes and is collected by the local government itself. The sources of local revenue consist of local taxes, local levies, profits from local government-owned enterprises, and other legitimate local revenues. In an effort to increase local revenue (PAD), of course, this effectiveness is very necessary. Because effectiveness is the achievement of a set goal. This means that in an effort to increase PAD, of course, the effectiveness between target and realization is very important, so that the achievement of the target in collecting PAD will have an impact on increasing PAD. In this study, the researcher wants to see howlocal revenue (PAD) affects spending on goods and services in Central Lombok Regency in 2010-2022. The type of research is quantitative research with an associative approach. The analytical tool used in this study is simple linear regression analysis. The results of the study show that the local revenue variable has a significant effect on increasing spending on goods and services in Central Lombok Regency. Based on the results of the Rsquare test for the independent variable against the dependent variable, the results or values obtained were 0.841 with a significance value (α) or alpha of 0.05 (5%). Original regional income is able to explain the variable of goods and services expenditure in Central Lombok Regency by 0.841 one-unit or 84.1%, and this figure shows a large influence.  
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEMISKINAN DI KABUPATEN LOMBOK TENGAH TAHUN 2015-2022 Japarussidik, Japarussidik; Sahar, Sahar; Suhendri, Ahmad
Jurnal Kompetitif : Media Informasi Ekonomi Pembangunan, Manajemen dan Akuntansi Vol. 11 No. 1 (2025): Ekonomi Pembangunan, Akuntansi dan Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam Al-Azhar Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47885/kompetitif.v11i1.37

Abstract

Various forms of social assistance programs for poverty alleviation have been implemented by the government.Social assistance from the government is in the form of the Family Hope Program (PKH), Non-Cash FoodAssistance (BPNT), Prosperous Rice (Rastra), Village Funds, Healthy Indonesia Card (KIS) and SmartIndonesia Card (KIP). According to data from BPS, although the number of poor people in Central LombokRegency has decreased, in reality there is still a lot of poverty, such as low education problems, minimaleconomic problems, lack of employment opportunities, high inflation so that many people are still unemployedand many workers are still paid low wages, and uneven development problems. This study aims to determinewhat factors influence the poverty rate in Central Lombok Regency in 2015-2022. The research method used isquantitative with an associative approach. Data were analyzed using multiple linear regression methods. Theresults of the study showed that the level of education factor has an impact on the poverty rate. Thus, thepresence of the central and district governments is expected to provide policies on education for theunderprivileged.
PENGEMBANGAN USAHA UMKM LOKAL TERHADAP PENGELOLAAN KEUANGAN MELALUI KONSEP AKUNTANSI Septianah, Reza; Aprilani, Triana Lidona; Fathurrahman, Fathurrahman; Utamie , Dara Nida
Jurnal Kompetitif : Media Informasi Ekonomi Pembangunan, Manajemen dan Akuntansi Vol. 11 No. 1 (2025): Ekonomi Pembangunan, Akuntansi dan Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam Al-Azhar Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47885/kompetitif.v11i1.38

Abstract

This study aims to analyze the "development of local micro, small, and medium enterprises (MSMEs) infinancial management through accounting concepts in Narmada District, West Lombok" by applying effectivefinancial management based on accounting principles. MSMEs play an important role in the local economy, yetthey often face challenges in financial management that can hinder their growth. The research method used isa qualitative approach, with in-depth interviews with MSME owners, and data collection techniques includingdocumentation, literature study, and interviews. The results of the study show that the application of basicaccounting principles can improve transparency and accountability in MSME financial management.Additionally, training and mentoring in financial management have proven to be effective in encouragingbusiness growth. This research is expected to contribute to the development of MSMEs in the region and serveas a reference for stakeholders involved in improving the financial management capacity of local MSMEs.
ANALISIS PENERAPAN PERHITUNGAN DAN PEMOTONGAN PAJAK PENGHASILAN PASAL 21 UU NOMOR 7 TAHUN 2021 Aprilia, Baiq Siswari; Fathurrahman, Fathurrahman; Andiana, Baiq Dewi Lita
Jurnal Kompetitif : Media Informasi Ekonomi Pembangunan, Manajemen dan Akuntansi Vol. 11 No. 1 (2025): Ekonomi Pembangunan, Akuntansi dan Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam Al-Azhar Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47885/kompetitif.v11i1.39

Abstract

This study aims to analyze the application of the calculation and deduction of Income Tax Article 21 at theRegional Development Planning Agency (BAPPEDA) of West Lombok Regency, as well as its compliancewith the provisions stipulated in Law Number 7 of 2021 concerning Harmonization of Tax Regulations. Theresearch method used is descriptive with a quantitative approach, which involves collecting data related topayroll lists, tax calculations, and proof of tax deductions from 42 permanent employees in 2023. The results ofthe study show that there are significant differences between the calculations made by the BAPPEDA of WestLombok Regency and the calculations based on applicable tax provisions. Some of the main causes of thediscrepancy are the non-inclusion of the 5% job cost component in the calculation of gross income and errorsin filling in the payroll elements and proof of tax deductions. As a result, there is an excess withholding ofIncome Tax Article 21 which has an impact on inaccurate tax reporting, even though the state is not directlyharmed. This study concludes that improving understanding of tax regulations and implementing a moreintegrated accounting system can help BAPPEDA of West Lombok Regency in improving the accuracy of taxcalculations, deductions, deposits, and reporting. Recommendations submitted include tax training for relatedemployees and updating the financial administration system according to tax standards

Page 4 of 4 | Total Record : 34

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