scholarly journals Dampak Covid-19 Terhadap Potensi Pajak Hiburan dan Kontribusi Terhadap Pendapatan Asli Daerah Kota Batu (Studi Kasus Dinas Pendapatan Kota Batu)

2021 ◽  
Vol 13 (2) ◽  
pp. 344-351
Author(s):  
Marianus Vianey Dede ◽  
Poppy Indrihastuti ◽  
Yayuk Sulistyowaty
Keyword(s):  
Research Method ◽  
Qualitative Method ◽  
Secondary Data ◽  
Research Data ◽  
Primary Data ◽  
Tax Revenue ◽  
Local Revenue ◽  
Interpretive Approach ◽  
Data Collection Technique ◽  
The Impact

Abstract This study aims to determine the impact of Covid-19 on the potential for entertainment tax and its contribution to the local revenue of Batu City. The research method used is a qualitative method with an interpretive approach. This research takes the object of Batu City Revenue Service. The data sources are primary data and secondary data. This research data collection technique using observation, interview and documentation techniques. this research, the results found can be concluded that, the potential for entertainment tax from year to year plays an important role with the aim of increasing PAD. The contribution of the entertainment local tax to PAD in 2020, in the situation of the Corona-19 Virus, has decreased, and also Entertainment tax revenue from 2018-2020 has not been optimal based on the existing potential Keywords : Covid-19, Entertainment Tax, Contribution, and PAD Kota Batu

scholarly journals ANALISIS POTENSI DAN EFEKTIVITAS PENERIMAAN DAN PEMUNGUTAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN SEBAGAI SUMBER PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN MINAHASA UTARA

2016 ◽  
Vol 11 (3) ◽  
Author(s):  
Moningka Tesalonika ◽  
Agus T. Poputra ◽  
Lidia Mawikere
Keyword(s):  
Analytical Method ◽  
Qualitative Method ◽  
National Development ◽  
Secondary Data ◽  
Primary Data ◽  
Tax Revenue ◽  
Local Revenue ◽  
Highly Effective ◽  
The Future ◽  
Improved Performance

Taxes are the country's largest source of financing in national development. This study purposed to analyze the potential and effectiveness of Non Metallic Minerals and rocks tax, as a source of regional revenue in North Minahasa District. The analytical method used is descriptive qualitative method, using primary data and secondary data. The results showed that the potential tax increases every year, the level of effectiveness of the Metallic Minerals Tax and rocks in 2012 - 2015 meet the criteria for highly effective, the highest level of effectiveness achieved in 2013 with a percentage of 111% to the target and the realization of very large. In 2015 the tax revenue Metallic Minerals and Rocks that most large compared with previous years. Improved performance of the employees to optimize each of the duties and responsibilities in the process of collecting that tax revenue Metallic Minerals and rocks can be more effective in the future. Keyword :mineral tax, local revenue, potential and effectiveness

scholarly journals Policy Implementation on Establishment and Management of Village-Owned Enterprises in Indonesia

Society ◽  
2021 ◽  
Vol 9 (1) ◽  
pp. 187-204
Author(s):  
Andy Alfatih ◽  
Diana Dewi Sartika ◽  
Dyah Hapsari Eko Nueraheni
Keyword(s):  
Policy Implementation ◽  
Field Observation ◽  
Research Method ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Sample Survey ◽  
Primary Data ◽  
The Impact

One of the efforts to obtain and increase village revenue was by running a business through a village-owned enterprise (VOEs). A policy was needed for utilizing village resources in establishing a village-owned enterprise. The Musi Rawas Regency Government had made a policy, namely Musi Rawas Regency Regional Regulation Number 10 of 2013, concerning Guidelines for the Establishment and Management of Village-Owned Enterprises (VOEs). Villages of Musi Rawas Regency had implemented this regulation. This research aimed to evaluate the implementation of this regional regulation. This research method is descriptive quantitative comprises a sample survey and descriptive analysis indicators resulting from the sample survey. The population of this research was 174 Village-Owned Enterprises (VOEs/BUMDes) in Musi Rawas Regency. At the same time, the sample was 64 VOEs which was taken by referring to the Slovin formula. There were primary data and secondary ones. Primary data came mainly from the questionnaire and field observation. Meanwhile, secondary data were sourced from documents, such as archives and reports. Data were analyzed by descriptive technique. The descriptive technique was done by displaying data, assessing them, delivering argument, quoting theory for justification and confirmation, and concluding. Implementing the Regional Regulation concerning Guidelines for the Establishment and Management of Village-Owned Enterprises (VOEs) was successful. This could be seen from several indicators, refers to Ripley & Franklin (1986), namely: 1) There existed compliance of policy implementers towards the content of the regional regulation. The degree of compliance was high and was in a good category. 2) The establishment and management of VOEs (the smoothness of routine functions) were also high and classified as good, and 3) The performance of the management of VOEs was also good. The impact of policy implementation (regional regulation of Musi Rawas Regency) was positive (good).

scholarly journals OVERROTECTVE MOTHER IN JODDI PICOULT’S NOVEL, MY SISTER’S KEEPER

2020 ◽  
Vol 2 (2) ◽  
pp. 99-105
Author(s):  
Nur Atikah Ridwan ◽  
Zulfan Sahri
Keyword(s):  
Qualitative Method ◽  
Secondary Data ◽  
Conflict Theory ◽  
Primary Data ◽  
The Novel ◽  
Second Child ◽  
Negative Impacts ◽  
The Impact ◽  
Descriptive Qualitative

The objectives of this study are to reveal the causes and negative impacts of overprotective mother’s attitude towards her child in the best-selling novel entitled My Sister's Keeper by Jodi Picoult, and to see how overprotective Sara Fitzgerald as a mother who has an overprotective attitude towards her second child. This research uses descriptive qualitative method with library study to find out the overprotective mother and how the overprotective developed by applying internal and external overprotective theory and mother's theory. The primary data used is the novel itself. Secondary data are books and articles relating to conflict theory. The results showed that there was a major problem that caused by Sara Fitzgerald as an overprotective mother and the impact of her overprotective attitude towards her daughter. There are two causes that Sara becomes an overprotective mother to her second daughter: her illness and her recovery and the impact towards her third daughter  is lacking affection and suffering.

scholarly journals Implementasi Program Analisis Monitoring Berita Di Diskominfotik DKI Jakarta

2021 ◽  
Vol 1 (1) ◽  
pp. 1-14
Author(s):  
Ali Sodikin ◽  
Dadang Akhmad Mulyadi
Keyword(s):  
Mobile Phones ◽  
Research Method ◽  
Qualitative Method ◽  
Print Media ◽  
Secondary Data ◽  
New Product ◽  
Primary Data ◽  
Analysis Program ◽  
News Analysis ◽  
News Selection

The background of this research is the News Monitoring Analysis (AMB) program held by the DKI Jakarta Province Diskominfotik. This program is a new product at the DKI Jakarta Diskominfotik. Thus, the objectives of this study are: To analyze the implementation of the News Monitoring Analysis Program (AMB) in the management of print media news at the DKI Jakarta Information and Communications Communications and Statistics Agency (Diskominfotik) on Tuesday, September 1, 2020. The method used is a qualitative research method by observing News Monitoring Analysis Program (AMB) on managing print media news. The analytical method used is descriptive qualitative method. The data used are primary and secondary data. The primary data collection method is by conducting interviews. The results of this study indicate that the implementation of the News Monitoring Analysis (AMB) program in the management of print media news starts from the process of news gathering, news selection, news processing and news analysis. Print media news collected in the AMB Program has been digitized apart from being a website. Thus, the suggestion from the results of this study is that DKI Jakarta Diskominfotik represented from the AMB Program develops an application in the Google Playstore and Apple App Store, so that print media news in the AMB program can be more easily accessed with news information with the appropriate display on mobile phones.

scholarly journals ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN PEKALONGAN

2020 ◽  
Vol 17 (1) ◽  
pp. 49
Author(s):  
Rizka Ariyanti ◽  
Singgih Setiawan ◽  
Nur Cahyati
Keyword(s):  
Financial Management ◽  
Research Method ◽  
Secondary Data ◽  
Tax Revenue ◽  
Contribution Ratio ◽  
Literature Study ◽  
Local Revenue ◽  
Descriptive Research ◽  
Study Techniques ◽  
Descriptive Method

The purpose of this study was to determine the effectiveness and contribution of advertisement tax revenue to local revenue in Pekalongan Regency in 2014-2018. This study uses secondary data obtained from the Regional Financial Management Agency of Pekalongan Regency.The research method used is descriptive method and data collection techniques. Observations were made using observation, interview, documentation and literature study techniques. The method in this study uses qualitative and descriptive research types.The results of this study indicate that the effectiveness of advertisement tax revenue during the period 2014 - 2018 has a ratio of more than 100% so it can be said to be very effective. The contribution of advertisement tax to Pekalongan Regency's Regional Revenue (PAD) during the period 2014 - 2018 with the contribution ratio is still below 10% so it is said to be very less. Keywords       : Effectiveness, Contribution, Original Regional Revenue

scholarly journals The Impact of divorce on the main male character, Steve Miller, as reflected in Nicholas Sparks’s the last song

COMMICAST ◽  
2021 ◽  
Vol 2 (1) ◽  
pp. 23
Author(s):  
Nur Fitrah Kusumaningrum
Keyword(s):  
Family Conflict ◽  
Research Method ◽  
Secondary Data ◽  
Primary Data ◽  
The Novel ◽  
Male Character ◽  
The Family ◽  
The Impact ◽  
The Stranger ◽  
The Relationship

The Last Song written by Nicholas Sparks is a novel that tells about family conflict that begins from the divorce between the parents and involves their children. The children must face the reality about their parents’ divorce when they are at the age of ten and seventeen. Not only for their children, but the divorce also brings an impact to the main male character, Steve Miller, in this novel. There is misunderstanding at the beginning in children’s comprehension about the causes of the divorce in their family. But after they know, especially the daughter, everything has changed between the main male character and his children. The aims of this study are to analyze the cause of the divorce and the impact of divorce on male male character, Steve Miller, as reflected in Nicholas Sparks’s The Last Song. The writer uses psychological approach to analyse the cause and the impact of the divorce on the main male character, Steve Miller, as reflected in Nicholas Sparks’s The Last Song. The writer also uses qualitative research method. The primary data are taken from the copy of novel The Last Song (2010) in the form quotation, phrase, and clauses or in the form of sentences that are related to the points discussed in this research. While, the secondary data are taken from all the analysis and criticism related to the novel. This secondary data of this research are also taken from some library documents and internet sources. The result of this study shows that the cause of the divorce in Nicholas Sparks’s The Last Song is because the male main character’s wife had affair with the stranger that he does not know before. It makes the communication with his wife is rarely done. It also involves their children and makes the relationship between father and daughter is broken. Not only to the relationship between the family members, but this divorce also give effects to the main character’s psychological and physical states. 

scholarly journals ANALISIS PERKEMBANGAN WILAYAH KECAMATAN KARTASURA SEBAGAI KAWASAN STRATEGIS CEPAT TUMBUH

2018 ◽  
Vol 20 (4) ◽  
pp. 486
Author(s):  
A Anisah ◽  
S Soedwiwahjono ◽  
Nur Miladan
Keyword(s):  
Economic Growth ◽  
Regional Development ◽  
Central Area ◽  
Secondary Data ◽  
Primary Data ◽  
Surrounding Area ◽  
Local Revenue ◽  
Quantitative Descriptive ◽  
Internal Gap ◽  
The Impact

Regional development components are growth center and hierarchy of region. Indonesia begin to promote the goal of equitable development and the economy embodied with regional development concepts, which is one of them is the concept of rapidly growing strategic area. This concept sees the area as an internal and central area which is affecting the surrounding area. Therefore, it is necessary to analyze the regional development of KSCT in order to know how developed internal area and the impact which is distinguished by two approaches that are economic growth and spatial. This research uses the longitudinal development method with the analytical approach used is deductive and quantitative descriptive research type. The compilation and analysis techniques used are primary data (observation, interview) and secondary data collection; Descriptive, descriptive statistics, GIS and overlay, Scalogram and Marshall Index, Gravity Model and Breaking Point, ICOR, LQ, and Klassen Typology. There are two outcomes: Kartasura District as itself and its impact to the surrounding area. In its internal area, the development of the area that occurred in 2011 has not been able to change much from economic growth and spatial development, and there is an internal gap which becomes obstacle for its development as the rapidly growth strategic area. While the impact on Sukoharjo District has begun to be seen with the contribution of local revenue that has been able to independently, however, the existing base sector has not been evenly distributed in all sectors and not all have been developed quickly. For the surrounding area, it had already an impact as a center of the rapidly growth strategic area.

scholarly journals Development of Agrotourism and Its Impact on Regional Tax Revenue

2021 ◽  
Vol 37 (1) ◽  
Author(s):  
Jaka Sulaksana ◽  
Dadang Sudirno ◽  
L Suparto L.M
Keyword(s):  
Secondary Data ◽  
Economic Life ◽  
Primary Data ◽  
Tax Revenue ◽  
Regional Government ◽  
Regional Income ◽  
International Airport ◽  
Analysis Technique ◽  
Qualitative Descriptive ◽  
The Impact

Majalengka government has taken agrotourism approach in economic development as autonomy implementation. The development of agrotourism potentials is hoped to make contribution to regional income, including tax subsector. This study aims (1) to discover the progress of regional tax contributions in the last few years; and (2) to find out the impact of international airport existence to the rise of regional income. The method used is quantitative and qualitative descriptive method. The research location is in Majalengka Regency. Data is collected from primary and secondary data. Primary data is the result of a survey conducted on 1891 taxpayers, while secondary data is the achievement of tax revenue each year from Regional Income Office. The collecting data is conducted in June-September 2020. The analysis technique used is overlay analysis which is started with potential and growth analysis. The results show that the largest contributions to regional original income are restaurant and advertisement tax. It is due to a large increase in the number of taxpayers of the two sub-taxes. The results also show that five types of sub-taxes have an average contribution rate of 36.20% to regional original income, and included in the sufficient category, meaning that the Regional Government of Majalengka Regency need to optimize its tax revenue. The existence of Kertajati International Airport has made a change in social economic life of Majalengka society. There is an expanding of business scale not only around the airport but also in other area including highland as the basis of Agrotourism.

scholarly journals STRATEGI PENGELOLAAN DANA FILANTROPI DI MASA PANDEMI

2021 ◽  
Vol 8 (4) ◽  
pp. 496
Author(s):  
Sholikudin Alawy ◽  
Irham Zaki
Keyword(s):  
Research Method ◽  
Qualitative Method ◽  
Secondary Data ◽  
Primary Data ◽  
Study Strategy ◽  
Exploratory Case Study

ABSTRAKIndonesia memiliki potensi dana filantropi yang sangat besar, antara lain zakat, infaq dan dana sosial keagamaan lainnya (DSKL). Di Indonesia, dana filantropi tersebut dikelola oleh Badan Amil Zakat (BAZ) dan Lembaga Amil Zakat (LAZ). Salah satu LAZ yang ada di Indonesia Lembaga Amil Zakat Infaq Shodaqoh Muhammadiyah (LAZISMU), dan memiliki salah satu LAZISMU Daerah yakni LAZISMU Bojonegoro. Namun pada tahun 2020, kegiatan LAZISMU Bojonegoro terganggu dengan merebaknya pandemi COVID-19. Penelitian ini bertujuan untuk mengetahui bagaimana pengelolaan dana filantropi di lembaga tersebut pada tahun 2019 (sebelum pandemi) dan tahun 2020 (selama pandemi). Metode penelitian yang digunakan dalam penelitian ini adalah metode kualitatif dengan strategi studi kasus eksploratori, dengan menggunakan data primer berupa wawancara dan data sekunder berupa dokumen. Hasil dari penelitian ini menunjukkan bahwa LAZISMU Bojonegoro berhasil beradaptasi pada kondisi pandemi, dibuktikan dengan meningkatnya penerimaan dana filantropi sebesar Rp. 720.736.219, atau sebesar 30,05% dari tahun sebelumnya, dan pendistribusian sebesar Rp. 567.913.837, atau 25,09% dari tahun sebelumnya, dan meningkatkan kualitas dan kuantitas penyaluran di bidang ekonomi.Kata kunci: Pengelolaan, Dana Filantropi, Pandemi COVID-19, LAZISMU Bojonegoro. ABSTRACTIndonesia has the potential for huge philanthropic funds, including zakat, infaq and other socio-religious funds (DSKL). In Indonesia, the philanthropic fund is managed by the Amil Zakat Agency (BAZ) and the Amil Zakat Institute (LAZ). One of the LAZ in Indonesia is the Amil Zakat Infaq Shodaqoh Muhammadiyah Institute (LAZISMU), and has one of the Regional LAZISMUs, namely LAZISMU Bojonegoro. However, in 2020, LAZISMU Bojonegoro's activities will be disrupted by the outbreak of the COVID-19 pandemic. This study aims to determine how philanthropic funds are managed at the institution in 2019 (before the pandemic) and in 2020 (during the pandemic). The research method used in this research is a qualitative method with an exploratory case study strategy, using primary data in the form of interviews and secondary data in the form of documents. The results of this study indicate that LAZISMU Bojonegoro has successfully adapted to pandemic conditions, as evidenced by the increase in the receipt of philanthropic funds amounting to Rp. 720,736,219, or 30.05% from the previous year, and the distribution was Rp. 567,913,837, or 25.09% from the previous year, and increasing the quality and quantity of distribution in the economic sector.Keywords: Management, Philanthropy Fund, COVID-19 Pandemic, LAZISMU Bojonegoro.

scholarly journals THE EFFECTIVENESS AND CONTRIBUTION OF ADVERTISEMENT TAX TO INCREASE THE ORIGINAL REVENUE OF MATARAM CITY

2018 ◽  
Vol 16 (2) ◽  
pp. 103
Author(s):  
Nia Kurniati
Keyword(s):  
Qualitative Research ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Analytical Tool ◽  
Primary Data ◽  
Tax Revenue ◽  
Research Model ◽  
Contribution Ratio ◽  
Data Presentation ◽  
Local Revenue

This study aims to determine the effectiveness and contribution of advertisement tax revenue to increase the realization of Mataram City's Local Revenue, and to find out the obstacles faced in regulating advertisement taxpayers and the efforts made to increase advertisement tax revenue. The type of research used is qualitative research. The type of data used is primary data and secondary data. The analytical tool used is the effectiveness ratio, contribution ratio, and descriptive analysis. The research model used is the Miles and Huberman model, which consists of data reduction, data presentation, and conclusion drawing. The results showed that 2013, 2015 and 2016 the effectiveness of advertisement tax revenue was in the very effective category. As for 2014 and 2017 are in the less effective category. So that if averaged the value of effectiveness is 99.82% with the effective category. The advertisement tax contribution to the PAD is still very less because it is still in a position below 10%.

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