scholarly journals ANALISIS EFEKTIFITAS DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN (PBB-P2) TERHADAP PENINGKATAN PENERIMAAN PENDAPATAN ASLI DAERAH DI KABUPATEN MINAHASA SELATAN DAN KOTA MANADO

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Felia Lintong ◽  
Harijanto Sabijono ◽  
Meily Y. B. Kalalo

Basically Tax is a levy or a contribution to the state and also the main source of income from taxes. Law no. 12 Year 1985 is the basis of collecting Land and Building Tax, while Land Tax and Rural and Urban Buildings are potential for the revenue of local origin. The purpose of this study was to determine the effectiveness and contribution of land taxes and rural and urban buildings in South Minahasa District and Manado City. The research used is a qualitative descriptive method. The research data is collected by direct interviews with the parties concerned and by literature study. The results showed that the effectiveness of tax revenue earth and rural and urban buildings South Minahasa District 88.12% (quite effective), and Manado City 95.52% (effective). The contribution of the land tax and rural and urban buildings to the local revenue of South Minahasa Regency is 4.55% (very less), and Manado City is 9.46% (very less).Keywords: PBB-P2, income, effectiveness, and contribution

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Juriko Chichi ◽  
Grace B. Nangoi ◽  
Sonny Pangerapan

The collection of land and building tax is based on law no. 12 year 1985. Land and building tax for rural and urban district is a new potential income for own-source revenue. The purpose of this research is to find out the effectiveness and contribution of land and building tax for rural and urban district as a own-source revenue for Minahasa District, Northern Minahasa District, and Manado City. This research uses the qualitative descriptive method. Method that used for data collection in this research is direct interview with the parties appointed by the Local Revenue Office in each district. Result of the research shows that the effectiveness of land and building tax for rural and urban district for Northern Minahasa District is 103,26% (very effective), Manado City is 95,52% (effective), and Minahasa District is 69,78% (less effective). The contributions of land and building tax for rural and urban district for own-source revenue for Northern Minahasa District is 17,27% (less), Manado City is 9,46% (very less), and Minahasa District is 5,29% (very less).Keyword : PBB-P2, income, effectiveness, contributions


Author(s):  
Rizka Ariyanti ◽  
Singgih Setiawan ◽  
Nur Cahyati

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


LOKABASA ◽  
2016 ◽  
Vol 7 (1) ◽  
pp. 62
Author(s):  
RISNAWATI RISNAWATI

 AbstrakPenelitian ini membahas tentang struktur dan simbol budaya Sunda dalam dongeng “Sakadang Kuya jeung Monyét”, untuk menelusuri waktu lahirnya dongéng tersebut dan pengaruh latar belakang budaya penulis terhadap penggunaan simbol-simbol budayanya.  Penelitian ini menggunakan metode deskriptif kualitatip yaitu metode yang memecahkan masalah yang aktual, bukan untuk menguji hipotesis. Untuk menafsirkan makna simbol-simbol budaya yang terdapat dalam dongéng, menggunakan metode hermeneutik. Pengumpulan data menggunakan teknik studi pustaka dan studi dokumentasi. Simbol yang ditemukan diklasifikasikan dalam tiga wujud kebudayaan, yaitu wujud konsep/gagasan, wujud aktifitas/tindakan, dan wujud benda. Dari seluruh data penelitian terdapat 198 kata yang menjadi simbol budaya. Dalam wujud konsep/gagasan terdapat 18 kata (9,09%), dalam wujud aktivitas/tindakan terdapat 24 kata (12,12%), dan dalam wujud benda terdapat 156 kata (78,78%).  AbstractThis study discusses the structure and symbol of Sundanese culture in the fairytale Monyet Jeung Sakadang Kuya to search for the fable birth time and the influence of the cultural background of author to the use of cultural symbols. This study used qualitative descriptive method that solves real problems, not to test the hypothesis. To interpret the meaning of cultural symbols contained in the fairytale, the study employed hermeneutic method. The data collection employed the techniques of literature study and documentation. The symbols found are classified in three states of culture: concept/idea, activities/actions, and matter. From the research data, 198 words become cultural symbols. In the form of concept/idea, there are 18 words (9.09%). In the form of activities/actions, there are 24 words (12.12%). Lastly, in the form of matter, there are 156 words (78,78%).


2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Regina M. Mangirang ◽  
Jullie J. Sondakh ◽  
Robert Lambey

Earmarking Tax is the allocation of a certain amount of local revenue (especially tax) to fund public services in accordance with the type of tax levied. One type of tax from this policy is street lighting taxes whose funds are allocated for the provision of street lighting. Special street lighting tax no minimum amount should be allocated to ensure the availability of funds, then only adjust to the needs of the region. The purpose of this study is to analyze the implementation earmarking tax funds from street lighting tax revenue on the provision of street lighting in Minahasa District. The method used is qualitative descriptive method. From the research results can be seen that the policy of appropriation of tax funds has been applied in accordance with existing regulations in Minahasa regency as regulated in Minahasa District Regulation No. 1 of 2011 this is because more than a portion of funds from street lighting tax revenue has been allocated for the provision of lighting road that is equal to 57,55%. Earmarking tax in Minahasa District goes hand in hand with the APBD system, which is through the regional public treasury in terms of income and expenditure.Keywords: Earmarking Tax, street lighting tax.


Author(s):  
Resdianto Permata Raharjo ◽  
Maranita Anjarsari

This study aims to describe 1) the form of cohesion contained in the news Watching Sakinah Movies, UIN Yogyakarta Give Praise Students and 2) describing the forms of coherence contained in the news Watching Sakinah Film, Students of UIN Yogyakarta Give Praise. The subjects used in this study were news of watching Sakinah film, UIN Yogyakarta students giving praise, and the objects used were sentences containing grammatical cohesion, a form of lexical cohesion. The approach used in this study is a qualitative descriptive approach. The data in this study are sentences in the news of Watching Sakinah Movies, This student is a method of literature study. While the method of data analysis in this study is descriptive method analysis method, the method used to analyze and describe cohesion markers and analyze markers of coherence. Test The results of the study show that in the news of watching Sakinah films, UIN Yogyakarta Beri Pujian students have varied markers of cohesion and coherence in the Tebuireng Online news discourse. Cohesion markers were found to reference (3), substitution (1), ellipsis (2), conjunction (3), collocation (1), and markers of coherence found cause-effect relationships (2), relationship coherence suggestions — goals (1), coherence temporal relations (1), and coherence of causal relationships (1).


2018 ◽  
Vol 7 (1) ◽  
pp. 18
Author(s):  
Suciati Simah Bengi ◽  
Yusnizar Heniwaty ◽  
Dilinar Adlin

Abstract-This study discusses Guel dance learning media created in the form of postcards. Aims to be able to direct students in identifying, appreciating, and expressing dances of the Gayo area, especially Guel dance. Theories used in the research of packaging theory according to Cahyorini and Rusfian (2011: 28), theory of learning media according to Heinich in Susilana (2016: 06), and graphic media theory according to Susilana and Riyana (2016: 14) Packaging is a theory used for graphic design, in terms of producing the product, and the image media in the form of postcards used to make Guel dance material as a learning medium. The time of the study was conducted from August to October 2017. The research site was at Sanggar Renggali Jalan Merah Mege Hakim Bale Bujang Laut Tawar, Central Aceh District. The population of several artists Gayo and all members of Sanggar Renggali because learning Guel dance is a dance learning materials in schools in Takengon and Samples are 2 people Gayo artists and 2 dancers dance Guel. Data collection techniques include observation, interview, literature study, and documentation, and then analyzed by qualitative descriptive method. Based on research that has been done Guel dance is a tradition dance Gayo community that has been used as learning materials in the schools of Middle Secondary in Central Aceh district. Guel dance which is packed in the form of postcards as a medium of learning with menggunkana first step of planning is preparing the material, determining the location, selection of dancers, and prepare the facilities and infrastructure. The second step of implementation is taking photos, editing process, then the last step is the completion of postcards and final writing. And produces packaging of learning media of Guel dance that is in the form of postcard.  Keywords: Packaging, Guel Dance, Postcard Media


The number of hotels built closed to supported amenities such as malls are potential and attractive for visitors. They provides an easy accessibility to the several activities and pleasures such as shopping. This study is intended to discuss the accessibility aspect of Grand Mega Resort & SPA Bali Hotels with Bali Galeria Mall. The study used a qualitative descriptive method. The technique of collecting data uses interviews, observation and literature study. The results of this study shows that accessibility is a very important thing that became one factor for visitors to choose the hotel to be visited. Grand Mega Resort & SPA Bali Hotel was chosen by visitors because it has its own uniqueness because its concept that was built adjacent to the Mall Bali Galeria and other facilities. Keywords: Aksesibility, Hotel, Amenities


Author(s):  
Lies Fajarwati Wijaya ◽  
Winarti Winarti ◽  
Joko Suranto

The e-retribution public service innovation by the Surakarta City Trade Office is a new concept regarding the online levy payment system. First launched in mid-2016, E-retribution as part of the implementation of smart government is included in the smart city indicator. This study uses the typology theory of public service innovation Muluk (2008). Research location in the city trade office Surakarta, with a qualitative descriptive method. The data collection technique was obtained by purposive sampling through informant interviews, observations and documents. The results show that the public service innovation with the e-retribution program can simplifying public services and saving more time, costs and human resources, ensuring accountable transactions. In addition, E-retribution has an impact on increasing Solo Local Revenue every year.


2021 ◽  
Vol 13 (2) ◽  
pp. 116
Author(s):  
Jamiati KN ◽  
Naila Waliya Hamima ◽  
Velda Ardia

Companies must have innovative ways of communicating messages to compete with other companies because of the many new companies that have sprung up. One of them is by using television media. However, with the increasing number of companies placing advertisements, the number of TV stations in Indonesia is now around 1027 television stations. The public's tendency to switch channels has made advertising conditions worse so that creative advertising is needed. Using a qualitative descriptive method focuses on describing, analyzing, and interpreting Tokopedia advertisements from television media. The data collection techniques used were observation, literature study, and documentation. The results showed that the Tokopedia WIB "Waktu Indonesia Belanja" advertisement was always on television. The advert is inspiring and easy to remember. This advertising has creativity as seen from the indicators of connectedness, suitability, and novelty.


2019 ◽  
Vol 10 (1) ◽  
pp. 137
Author(s):  
Heru Setiawan

This research examines and discovers the variation and formation of slang in the street food court (angkringan) of the Perpek community, Ponorogo Regency, which is indicated by a variant of the slang language. This research uses a qualitative descriptive method. The research data is in the form of words from languages that contain slang forms and are spoken by sellers and buyers. Data collection uses observation techniques supported by note-taking techniques. The data analysis technique used is the equivalent method and the method of religion. The findings of this research are four processes of the formation of slang language in terms of the formation of phonological structures, namely: (1) reversing the overall arrangement of letters, for example "mahal" to "laham", (2) giving an insert at the beginning and at the end both vowels and consonants, for example "kopi" becomes "ngikop", (3) exchanges consonants and replaces one or two letters, for example "sedikit" becomes "sikit", and (4) words are shortened or cut without changing their meanings, for example "mama cantik" to be "macan". The results of the research findings indicate the formation of new slang languages that are different from the original languages, both from Indonesian and regional languages (Javanese). Penelitian ini mengkaji dan menemukan variasi dan pembentukan bahasa slang di angkringan komunitas Perpek, Kabupaten Ponorogo, yang terindikasi ditemuakan varian bahasa slang. Penelitian ini menggunakan metode diskriptif kualitatif. Data penelitian berupa kata dari bahasa yang mengandung bentuk bahasa slang dan dituturkan oleh penjual dan pembeli. Pengumpulan data menggunakan teknik observasi yang didukung dengan teknik simak-libat-catat. Teknik analisis data yang digunakan adalah metode padan dan metode agih. Dari penelitian ini diperoleh temuan berupa empat proses pembentukan variasi bahasa slang dari segi pembentukan struktur fonologis, yaitu: (1) membalikkan susunan huruf secara keseluruhan, misal "mahal" menjadi "laham", (2) memberikan sisipan di awal dan di akhir kata, baik vokal maupun konsonan, misal "kopi" menjadi "ngikop", (3) menukar konsonan dan mengganti satu atau dua huruf,  misal "sedikit" menjadi "sikit", dan (4) kata dipendekkan atau dipotong tanpa mengubah maknanya, misal "mama cantik" menjadi "macan". Hasil temuan penelitian menunjukkan adanya pembentukan bahasa slang baru yang berbeda dari bahasa aslinya, baik dari bahasa Indonesia maupun bahasa daerah (bahasa Jawa).


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