Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus Terhadap Kemiskinan Dengan Pertumbuhan Ekonomi Sebagai Variabel Intervening di Jawa Tengah Tahun 2019-2022

This research aims to determine the effect of local revenue, general allocation funds and special allocation funds on poverty with economic growth as an intervening variable in central java province. Poverty is the dependent variable of this research, and local revenue, general allocation funds, and special allocation funds are the independent variables of this research. This study involved 35 districts/cities in central java province from 2019 to 2022, and used a purposive sampling method. This research uses secondary data from the APBD Realization Report from the Financial Audit Agency and the Central Java Province Central Statistics Agency. Path analysis was performed using IBM SPSS Statistics. Results from research. The research results show that local revenue, general allocation funds, special allocation funds influence poverty and economic growth, while regional revenue, general allocation funds and special allocation funds influence poverty through economic growth. However, local revenue, general allocation funds, special allocation funds do not affect poverty through economic growth. Keywords : special allocation funds, general allocation funds, poverty, local revenue, economic growt

Mekanisme Pemungutan dan Pengenaan Pajak Penghasilan Pasal 21 dengan Berlakunya PMK 168 Tahun 2023

This research aims to determine the impact of implementing PMK 168 of 2023 for employees who receive income and for employers. The research method used is a quantitative method. The analysis technique was carried out by simulating the calculation of PPh article 21 before and after the implementation of PMK 168 in 2023. The results of the research showed that the implementation of the calculation of PPh article 21 using TER did not affect the total PPh21 burden on employees but did affect the monthly revenue pattern. The impact for employers is the possibility of having to refund PPh 21 employees who are overpaid

PENGARUH FINANCIAL TECHNOLOGY, FINANCIAL KNOWLEDGE DAN FINANCIAL ATTITUTE TERHADAP FINANCIAL MANAGEMENT BEHAVIOUR MAHASISWA

The development of financial technology can change the way people conduct financial transactions and quickly convert cash transactions to cashless. This research aims to determine the effect of financial technology, financial knowledge, and financial attitude on bachelor students' financial management behavior. The research methodology used is a quantitative approach, utilizing primary data obtained from 88 questionnaire answers. Data were analyzed using descriptive statistical analysis, instrument test, normality test, multiple regression analysis, and hypothesis testing. The test was assisted by SPSS 22 software. The results show that financial knowledge and financial attitude affect financial management behavior partially. Meanwhile, financial technology has no effect toward financial management behavior partially. Keywords: Financial Technology, Financial Knowledge, Financial Attitude, Financial Management Behaviou

MENINJAU PENERAPAN INSENTIF PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) UNTUK GREEN BUILDING: STUDI KASUS KOTA BANDUNG

The implementation of the green building concept is believed to be one of the solutions to reducing emissions caused by environmentally unfriendly construction. Green building incentives in the PBB-P2 sector can serve as an effective policy alternative to encourage public interest in constructing environmentally oriented buildings. To examine the policies and implementation of these incentives in Indonesia, this study focuses on analyzing the policies and application of PBB-P2 incentives for green buildings in Bandung City and reviewing green building tax incentives in other countries as benchmarks for implementing green building initiatives in Indonesia. Research findings reveal that the implementation of the Property and Urban/Rural Land Tax (PBB-P2) incentives for green buildings in Bandung City has not been optimal. Key challenges include limited public awareness, unclear regulations, and low public interest in green buildings. The government needs to periodically evaluate the implementation of tax incentive policies, enhance public awareness campaigns on PBB-P2 incentives, establish clear incentive durations, and foster collaborations between the government and the private sector to support green buildings through incentive programs such as low-interest rates and ecolabeling. These efforts aim to improve the quality of the policy framework.Â

PENINGKATAN PENGETAHUAN REMAJA TENTANG MENJAGA KESEHATAN GINJAL

Ginjal  adalah salah satu organ terpenting dalam tubuh, ginjal memainkan peran yang sangat penting dalam menjaga kesehatan tubuh yang komprehensif antara lain : mengatur keseimbangan cairan dalam tubuh, mengendalikan konsentrasi garam dalam darah, keseimbangan basa asam dalam darah, dan ekskresi limbah seperti urea dan limbah nitrogen lainnya dalam darah. Penyakit ginjal termasuk dalam 10 penyebab kematian di Indonesia, mencapai 42.000 per tahun. Sebagian besar penyebab penyakit ginjal adalah diabetes, peradangan ginjal, dan hipertensi . Pencegahan gagal ginjal dapat diawali dengan membatasi gula, mengurangi garam, cukup minum air putih, menghindari makanan, pengawet, rasa dan warna, dan menghindari alkohol, tembakau dan rajin olahraga. Tujuan pengabdian masyarakat ini adalah untuk meningkatkan pengetahuan remaja dalam melakukan pencegahan penyakit ginjal seperti mengkonsumsi jajanan sehat dan pola nutrisi yang baik dengan melakukan edukasi gizi pada remaja. Metode yang digunakan dengan ceramah, diskusi, video edukasi melalui pesan Whatsapp. Kegiatan pengabdian dilakukan melalui metode penyuluhan kesehatan untuk memberikan pemahaman dan wawasan kepada peserta kegiatan yaitu remaja usia 11 - 18 tahun  anggota posbindu remaja, dukuh Pedakan, desa Bener, Kecamatan Ngrampal, kabupaten Sragen. Hasil : Rerata nilai pengetahuan remaja mengalami peningkatan setelah dilakukan penyuluhan kesehatan dari jumlah rerata  jawaban benar 9,652174 (64,3%) kategori kurang menjadi 12,3913 (82,6%) kategori baik Kata kunci: pengetahuan, Remaja,  kesehatan ginjal,  pola nutrisi   Abstract The kidneys are one of the most important organs in the body, the kidneys play a very important role in maintaining comprehensive body health including: regulating fluid balance in the body, controlling salt concentration in the blood, acid-base balance in the blood, and excretion of waste such as urea and other nitrogenous waste in the blood. Kidney disease is one of the 10 causes of death in Indonesia, reaching 42,000 per year. Most of the causes of kidney disease are diabetes, kidney inflammation, and hypertension. Prevention of kidney failure can be started by limiting sugar, reducing salt, drinking enough water, avoiding food, preservatives, flavors and colors, and avoiding alcohol, tobacco and exercising regularly. The purpose of this community service is to increase the knowledge of adolescents in preventing kidney disease such as consuming healthy snacks and good nutritional patterns by providing nutritional education to adolescents. The methods used are lectures, discussions, educational videos via Whatsapp messages. Community service activities are carried out through health education methods to provide understanding and insight to activity participants, namely adolescents aged 11-18 years, members of the adolescent posbindu, Pedakan hamlet, Bener village, Ngrampal district, Sragen district. Results: The average value of adolescent knowledge increased after health education was conducted from the average number of correct answers of 9.652174 (64.3%) in the poor category to 12.3913 (82.6%) in the good category   Keywords: knowledge, adolescents, kidney health, nutritional pattern

FACTORS DETERMINING TAX AVOIDANCE IN ENERGY SECTOR COMPANIES IN INDONESIA

This study aims to provide empirical evidence on the effect of leverage, firm size, and profitability on tax avoidance, as measured by the Effective Tax Rate (ETR). The research population consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. The purposive sampling method is used in the sample selection, resulting in 102 observation data points. The statistical technique used is multiple linear regression analysis with SPSS. The results show that firm size and profitability do not have an impact on tax avoidance, while leverage has a negative effect on tax avoidance. This research contributes to the government, particularly as a basis for taking preventive measures to ensure that companies do not engage in tax avoidance

WORKSHOP PEMBUATAN APLIKASI E-MARKETPLACE DASAR BERBASIS ANDROID UNTUK SISWA SMK 1 BENER MERIAH

Workshop ini dirancang untuk membantu siswa memanfaatkan teknologi berbasis Android, yang sering dianggap hanya sebagai alat komunikasi dan cenderung bernilai negatif. Hal ini dikarenakan kurangnya pemahaman tentang penggunaannya secara optimal. Kegiatan workshop ini dilakukan agar siswa belajar tentang manfaat teknologi berbasis Android, yang seringkali bernilai negatif karena siswa tidak tahu cara menggunakannya dengan benar. Selain itu, siswa akan diajarkan tentang fakta bahwa media digital memiliki kemampuan untuk mengembangkan dan mempromosikan berbagai potensi wilayah. Mereka dapat menggunakan media sosial untuk meningkatkan pariwisata dan mendukung pertumbuhan UMKM di sekitarnya dengan memperkenalkan keunikan dan keindahan daerah, khususnya Bener Meriah. Ketika daerah tersebut dikenal luas karena keasrian, keramahannya, dan keunikannya, yang semuanya dapat disampaikan melalui media multimedia, hal ini akan berdampak positif. Selain itu, tujuan pelatihan ini adalah untuk meningkatkan kemampuan siswa dalam membangun aplikasi multimedia yang berhubungan dengan pasar, sehingga lebih banyak orang dapat mengetahui potensi Bener Meriah. Di era digital ini, mengintegrasikan pasar menjadi sangat penting untuk mempromosikan barang, keterampilan, dan potensi lokal. Selain itu, workshop ini akan memberi siswa wawasan tentang bagaimana teknologi digital dapat berkontribusi besar pada peningkatan ekonomi mikro maupun makro. Mereka akan belajar tentang bagaimana teknologi digital dapat menjadi katalis dalam transformasi ekonomi, pengembangan daerah, dan pengembangan potensi diri

Penerapan Smart Contract dalam Keuangan Syariah: Tinjauan Literatur tentang Integrasi Cryptocurrency dan Blockchain

The integration of smart contracts in Islamic finance represents a significant shift toward digital transformation, offering enhanced efficiency, transparency, and automation in financial transactions. This study aims to explore the potential and challenges of smart contract applications in Sharia-compliant finance, particularly in sectors such as Islamic banking, sukuk issuance, zakat management, and crowdfunding. Using a Systematic Literature Review (SLR) approach, this research analyzes academic publications and industry reports from 2014 to 2024 to assess the compatibility of smart contracts with Sharia principles. The findings reveal that while blockchain technology can improve transactional integrity and reduce costs, the compliance of cryptocurrencies with Islamic law remains a contentious issue, especially concerning gharar (uncertainty) and speculation. Furthermore, the absence of uniform global regulations and the risk of security vulnerabilities in smart contracts pose significant challenges. To facilitate adoption, this study recommends the development of standardized smart contract frameworks, the harmonization of regulatory policies, and the implementation of Sharia-compliant auditing mechanisms. The research concludes that, with appropriate legal frameworks and security measures, smart contracts have the potential to revolutionize Islamic finance and foster broader financial inclusion in the Muslim world

PENGARUH PRODUKTIVITAS, DISIPLIN DAN KINERJA PEGAWAI TERHADAP BESARAN TUNJANGAN PERBAIKAN PENGHASILAN (TPP) (Studi Kasus Pada Aparatur Sipil Negara Sekretariat Daerah Kabupaten Sukoharjo)

This research discusses the influence of employee productivity, discipline and performance on the amount of income improvement allowance (tpp). This research aims to explore and analyze the influence of productivity, discipline and employee performance on the amount of Income Improvement Allowance (TPP) at the Regional Secretariat of Sukoharjo Regency. The main focus of this research is to evaluate the extent to which these factors influence the amount of TPP received by employees, as well as to identify any inconsistencies or problems in implementing the performance appraisal system and providing TPP. The samples were selected using a random method or random sampling according to the specified sample size. The number of samples taken in this research was 50 respondents. The results of the research show that there is an influence of Productivity (X1) on the amount of Income Improvement Allowance (Y) for the State Civil Apparatus (ASN) of the Regional Secretariat of Sukoharjo Regency. There is an influence of Discipline (X2) on the amount of income improvement allowance (Y) at the State Civil Apparatus (ASN) of the Regional Secretariat of Sukoharjo Regency. There is an influence of Performance (X3) on the amount of income improvement allowance (Y) at the State Civil Apparatus (ASN) of the Regional Secretariat of Sukoharjo Regency. There is a joint influence of Productivity (X1), Discipline (X2) and Performance (X3) on the amount of income improvement allowance (Y) for the State Civil Apparatus (ASN) of the Regional Secretariat of Sukoharjo Regency. The most dominant variable influencing the amount of income improvement allowance (TPP) at the Sukoharjo Regency Regional Secretariat State Civil Apparatus (ASN) is Discipline (X2).Keywords: productivity, discipline, employee performance, amount of income improvement allowance (tpp)

PENDAMPINGAN INOVASI BISNIS PARFUM HIPOALERGENIC

Pendampingan inovasi bisnis meruapakan suatu hal yang penting dalam suatu implementasi pengembangan ide dan inovasi dari suatu bisnis yang tertuang dalam melakukan penjualan produk maupun jasa. Di era revolusi industri 5.0, setiap bisnis harus selalu berinovasi dengan bantuan teknologi yang ada, dan disini Sering kali bisnis dibuat secara asal-asalan tanpa melihat metode yang benar dan tepat. Alasan pemilihan topik pengabdian masyarakat ini agar sesuai urgensi saat ini membantu pemikiran mengenai inovasi bisnis khususnya parfum hipoalergenic di era sekarang. Metode pengabdian dilakukan secara kualitatif dengan penerjungan langsung dalam membantu individu dalam membentuk bisnis mereka, metode focused group discussion, observasi dan partisipasi dilakukan dalam laporan ini. Ringkasan hasil didapat bahwa pembantuan perancangan inovasi bisnis khususnya parfum hipoalergenic melalui analisis operasional dan perhitungan HPP. Hal ini berkaitan dan memperhatikan dari sisi customer/market dan juga keuangan. Pengabdian masyarakat ini memiliki hasil yang penting dalam perancangan bisnis parfum anak muda gen z diera sekaran