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All Journal Trikonomika: Jurnal Ekonomi Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi ASSET: Jurnal Manajemen dan Bisnis Jurnal Ilmiah Raflesia Akuntansi Jurnal Manajemen SENTRI: Jurnal Riset Ilmiah Journal of Public and Business Accounting Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Khusnatul Zulfa Wafirotin
Universitas Muhammadiyah Ponorogo
Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Pemetaan Peningkatan Kinerja UMKM melalui Sistem Fraction Cluster Khusnatul Zulfa Wafirotin; Slamet Santoso; Yeni Cahyono; Iin Wijayanti; Rizadesi Riza
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 6 No. 3 (2023): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v6i3.008

Abstract

Abstract:  Mapping the Improvement of MSME Performance through the Fraction Cluster System Purpose: The paper seeks to provide the mapping of MSME performance to portrait the improvement of their performance. Method: The paper employes quantitative approach, the  population and sample in this research were 75 MSMEs. Results: The results of this research show that an understanding of accounting and the underlying knowledge related to accounting can provide a good role in supporting the performance of MSMEs. Managerial ability in leading an MSME is also important in directing and maintaining the stability of an MSME Novelty: The findings from this research are presented using fraction cluster system. Contribution: Competition is increasingly complex and  so are the challenges in developing MSMEs. Many MSMEs suffer losses. This paper contributes to urge government support for MSMEs to improve the nation’s and  state’s economy. Abstrak: Pemetaan Peningkatan Kinerja UMKM melalui Sistem Fraction Cluster Tujuan: Penelitian ini bertujuan menyediakan pemetaan kinerja UMKM untuk memotret peningkatan kinerja mereka. Metode: Penelitian ini menggunakan pendekatan kuantitatif. Sebanyak 75 UMKM diambil sebagai sampel. Hasil: Hasil penelitian ini menunjukkan bahwa pemahaman dan pengetahuan yang mendasari terkait akuntansi dapat memberikan peran yang baik dalam menunjang kinerja UMKM. Kemampuan manajerial dalam memimpin suatu UMKM juga penting dalam mengarahkan dan menjaga stabilitas suatu UMKM Kebaruan: Hasil penelitian ini disajikan dengan menggunakan sistem fraction cluster. Kontribusi: Persaingan semakin kompleks dan begitu pula tantangan dalam mengembangkan UMKM. Banyak UMKM yang mengalami kerugian. Artikel ini berkontribusi untuk mendesak dukungan pemerintah terhadap UMKM guna meningkatkan perekonomian bangsa dan negara.
Analisis Efektivitas Penerimaan Pajak Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) serta Kontribusinya Sebagai Salah Satu Sumber Pendapatan Asli Daerah (PAD) Riska Indah Permatasari; Khusnatul Zulfa Wafirotin
Jurnal Ilmiah Raflesia Akuntansi Vol. 9 No. 2 (2023): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v9i2.237

Abstract

The purpose of research is to analyze the effectiveness a taxrevenue of Tax on Acquistion of Land and Building as well as its contribution to thelocal revenue in Ponorogo regency on 2018 – 2022 year. This research is the casestudy in Ponorogo regency goverment on 2018 – 2022 year. This research took asecondary data from BPPKAD Ponorogo regency. Technical analysis of the dataused the analysis of effectiveness and analysis contribution. Theresults of the analysis effectiveness concluded that the tax BPHTB in 2018 – 2022year had an average effective rate of 139%, this shows that a tax revenue BPHTBon 2018 – 2022 year can said to be effective as a percentage of more than onehundred percent effectiveness. The analysis of contribution a tax BPHTB to the localrevenue in Ponorogo regency on 2018 – 2022 year had an average contribution rateof 6,18% this shows that the contribution to the local revenue in Ponorogo regencyon 2018 – 2022 year is said very less because had contribute for less than ten percentagecontribution percent.
Co-Authors Amira Bayagub Ardyan Firdausi Mustoffa Arif Hartono Feby Jatra Yoga Saputra Fera Susilowati Hadi Sumarsono Iin Wijayanti Iin Wijayanti Ika Farida Ulfah Lutfi Diah Ariyani Mamik Apriliana Nur Sayidatul Muntiah Nuzulul Rahmayanti Ria Kristianawati Riska Indah Permatasari riyan Abi Tama Rizadesi Riza Santoso, Slamet Umi Septiviastuti Yeni Cahyono