Evaluasi Pengelolaan Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan

2016 ◽  
Vol 3 (1) ◽  
pp. 1-10
Author(s):  
Hastanti Agustin Rahayu ◽  
Abdul Halim
Keyword(s):  
Fiscal Policy ◽  
Revenue Management ◽  
Quadrant Analysis ◽  
First Year ◽  
Ratio Analysis ◽  
Regional Autonomy ◽  
Local Revenue ◽  
Management Efficiency ◽  
Four Quadrant ◽  
The Impact

The legalization of the law No. 28 Year 2009 on Regional Taxes and Levies is one of changes in fiscal policy that is quite fundamental to the implementation of regional autonomy, including the regionalization of Land and Building Tax. The implementations such as the Yogyakarta Regional Regulation No. 2 of 2011 on Land and Building Tax effectedthe very significant consequences of changes, especially on the revenue management and the administration ofLand and Building Tax. This study aims to describe the management of Land and Building Tax (PBB P2) in Yogyakarta government, by using Friedman’s four quadrants analysis and ratio analysis. The result of this study is the effectiveness of the PBB P2 management in DPDPK Yogyakarta by 137.87% with very effectiveeffectiveness criteria. PBB P2 management efficiency in the first year was 2.99% with highly efficiency criteria. PBB P2revenue contribution gains 3.81% of theYogyakarta government’s local revenue in 2012. It’s “only” 0.28% with thevery low contribution criteria.PBB P2management in DPDPK Yogyakarta is based on Friedman’s four-quadrant approach in quadrant IV which is a quality quadrant of the impact. This shows a good management of tax collection againsts the potentials of PBB P2. The obstacles of PBB P2 management in DPDPK Yogyakarta include: there is no SOP of PBB P2management, assessment for NJOP reclassification, the Mayor’s regulations for NJOP, and updates of the database. Keywords: Land and Building Tax, Friedman’s four-quadrant analysis, ratio analysis.

scholarly journals KEDUDUKAN DANA ALOKASI UMUM(DAU) DALAM HUBUNGAN ANTARA PUSAT DAN DAERAH BERDASARKAN ASAS OTONOMI

FIAT JUSTISIA ◽  
2016 ◽  
Vol 1 (1) ◽  
Author(s):  
Yuswanto Yuswanto
Keyword(s):  
Fiscal Policy ◽  
Fiscal Decentralization ◽  
The State ◽  
State Budget ◽  
Regional Income ◽  
Regional Autonomy ◽  
Local Revenue ◽  
State Revenue ◽  
Legal Standing ◽  
Financial Relationship

As a fiscal policy within the framework of regional autonomy, the allocation of DAU is an act that very important. It was meant to address financing capability gap between regions. The reason is because the DAU is the largest component of balance funds, namely the lack of 26% of the net domestic income in the state budget the amount of DAU scheme is not limiting, because it can only grow with the size of the authority delegated to the regions. DAU legal standing as a regional income in the financial relationship between the center and the regions based on the principle of autonomy is as a subsidy coming from the state revenue in the state budget that is allocated to local revenue in the budget based on fiscal decentralization. Keywords: General Allocation Fund, autonomy, regional autonomy

scholarly journals Kinerja Keuangan Daerah Kabupaten Sukoharjo Ditinjau dari Perspektif Otonomi Daerah

2021 ◽  
Vol 3 (1) ◽  
pp. 67-75
Author(s):  
Arnita Febriana Puryatama ◽  
Kristina Setyowati
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Ratio Analysis ◽  
Fiscal Effort ◽  
Financial Report ◽  
Regional Autonomy ◽  
Regional Finance ◽  
Local Revenue ◽  
Report Data ◽  
Series Technique

Regional finance has a pivotal role in regional autonomy because regional finance reflects the ability of regions in running the local government. One of the tools to analyze local government financial performance is ratio analysis. The purpose of this study was to determine how the regional financial performance of Sukoharjo Regency in terms of regional autonomy perspective. This research uses descriptive quantitative method. The data used in this research is secondary in the form of financial report data Sukoharjo regency in 2015-2019 were obtained using the time series technique. The analysis results show that the financial performance of Sukoharjo regency is still not optimal. This is indicated by lack of ability to extract local revenue known from the low of DDF ratio, DOF ratio, Fiscal capacity and fiscal effort. Other than that, low independence ratio indicates that the regional dependence on central financial is still high.

The Need to Belong and the Relationship Between Loneliness and Health

2014 ◽  
Vol 22 (4) ◽  
pp. 194-201 ◽  
Author(s):  
Freda-Marie Hartung ◽  
Britta Renner
Keyword(s):  
Individual Differences ◽  
Social Isolation ◽  
Social Situation ◽  
First Year ◽  
Health State ◽  
Need To Belong ◽  
First Year University ◽  
Perceived Social Isolation ◽  
The Impact ◽  
The Relationship

Humans are social animals; consequently, a lack of social ties affects individuals’ health negatively. However, the desire to belong differs between individuals, raising the question of whether individual differences in the need to belong moderate the impact of perceived social isolation on health. In the present study, 77 first-year university students rated their loneliness and health every 6 weeks for 18 weeks. Individual differences in the need to belong were found to moderate the relationship between loneliness and current health state. Specifically, lonely students with a high need to belong reported more days of illness than those with a low need to belong. In contrast, the strength of the need to belong had no effect on students who did not feel lonely. Thus, people who have a strong need to belong appear to suffer from loneliness and become ill more often, whereas people with a weak need to belong appear to stand loneliness better and are comparatively healthy. The study implies that social isolation does not impact all individuals identically; instead, the fit between the social situation and an individual’s need appears to be crucial for an individual’s functioning.

DAMPAK KEBIJAKAN FISKAL TERHADAP KINERJA SEKTOR PERTANIAN DI SULAWESI TENGGARA

2017 ◽  
Vol 1 (1) ◽  
Author(s):  
La Ode Jabuddin ◽  
Ayub M Padangaran ◽  
Azhar Bafadal Bafadal
Keyword(s):  
Fiscal Policy ◽  
Interest Rates ◽  
Agricultural Sector ◽  
Simultaneous Equations ◽  
Poor People ◽  
Land Area ◽  
Factors Affecting ◽  
Historical Simulation ◽  
The Impact ◽  
Direct Expenditure

This study aims to: (1) Knowing the dynamics of fiscal policy and the performance of the agricultural sector, (2) Analyze the factors that influence fiscal policy and the performance                   of the agricultural sector, and (3) Analyzing the impact of fiscal policy on the performance of the agricultural sector. The data used in this study were pooled 2005-2013 data in the aggregate. Econometric model the impact of fiscal policy on the performance of the agricultural sector is built in the form of simultaneous equations, consisting of 7 equations with 25 total variables in the model, 7 endogenous variables, 12 exogenous variables, and 6 variables lag. The model is estimated by 2SLS method SYSLIN procedures and historical simulation with SIMNLIN procedure.The results showed that: (1) The development of fiscal policy in Southeast Sulawesi from year to year tends to increase, (2) The performance of the agricultural sector from the aspect of GDP has decreased, from the aspect of labor is still consistent, in terms of investment to grow positively, and assign roles which means to decrease the number of poor people, (3) factors affecting fiscal policy is local revenues, equalization funds, other revenues, as well as the lag fiscal policy, (4) the factors that affect the performance of the agricultural sector from the aspect GDP is labor, direct expenditure and GDP lag; from the aspect of labor is the total labor force, investment, land area, direct expenditure, as well as the lag of labor; from the aspect of investment is influenced by GDP per capita, land area, interest rates and investment lag; as well as from the aspect of poor people, are affected by population, investments, direct expenditure and poverty lag, (5). Fiscal policy impact on the agricultural sector GDP increase, a decrease in the number of poor, declining agricultural laborers, and a decrease in the amount of investment in the agricultural sector.Keywords: Fiscal policy, the performance of the agricultural sector, the simultaneous equations

INFLUENCE OF THE DIFFERENT SOIL PREPARATION METHODS ON THE PEA YIELD

2018 ◽  
pp. 16-20
Author(s):  
А. М. Grebennikov ◽  
А. S. Frid ◽  
V. P. Belobrov ◽  
V. А. Isaev ◽  
V. М. Garmashоv ◽  
...  
Keyword(s):  
Field Experiments ◽  
Morphological Properties ◽  
Mineral Fertilizers ◽  
First Year ◽  
Zero Tillage ◽  
Preparation Methods ◽  
Soil Preparation ◽  
Multifactor Analysis ◽  
The Impact ◽  
Central Chernozem

The article assesses the relationships between the morphological properties of agrochernozems and yield of peas on the plots, experience with different methods of basic treatment (moldboard plowing at the depth of 20 - 22, 25 - 27 and 14 - 16 cm, moldboard plowing to a depth of 14 - 16 cm, combined midwater moldboard, mid-water subsurface, surface to a depth of 6 - 8 cm and zero tillage) is inherent in V.V. Dokuchaev Research Institute of Agriculture of the Central Black Earth strip, in the fall of 2014. The research was conducted in 2015 - 2016, with the application of mineral fertilizers (N60Р60К60) and unfertilized background. The highest pea yields in the fertilized as the background, and without the use of fertilizers was observed in dumping plowing and especially in the variant with deep moldboard plowing, which creates in comparison with other ways of handling the best conditions for the growth and development of peas. The lowest yield of pea was obtained with zero processing. Apparently legalistic migrational-mizelial agrochernozems the Central Chernozem zone of minimum tillage in the cultivation of peas are not effective, what is evident already in the first year after the laying of experience with different basic treatments. As shown by the results of applying multifactor analysis of variance studied the mapping properties of the soil can have the same significant impact on the yield of agricultural crops, as options for the field experiments aimed at assessing the impact of various treatments on yield.

scholarly journals Bridging the gap: blending spatial skills instruction into a technology teacher preparation programme

2021 ◽  
Author(s):  
Diarmaid Lane ◽  
Sheryl Sorby
Keyword(s):  
Teacher Preparation ◽  
Gender Gap ◽  
Future Research ◽  
First Year ◽  
Spatial Skills ◽  
First Year Students ◽  
Base Level ◽  
Technology Teacher ◽  
And Mathematics ◽  
The Impact

AbstractIn recent years, there has been a surge in research in spatial thinking across the international community. We now know that spatial skills are malleable and that they are linked to success across multiple disciplines, most notably Science, Technology, Engineering and Mathematics (STEM). While spatial skills have been examined by cognitive scientists in laboratory environments for decades, current research is examining how these skills can be developed in field-based environments. In this paper, we present findings from a study within a Technology Teacher preparation programme where we examined first-year students’ spatial skills on entry to university. We explain why it was necessary to embed a spatial skills intervention into Year 1 of the programme and we describe the impact that this had on students’ spatial scores and on academic performance. The findings from our study highlight a consistent gender gap in spatial scores at the start of the first-year with female students entering the Technology Teacher preparation programme at a lower base level than male students. We describe how we integrated spatial development activities into an existing course and how an improvement in spatial scores and overall course performance was observed. The paper concludes by discussing the long-term sustainability of integrating spatial interventions within teacher preparation programmes while also highlighting the importance of future research to examine spatial skills as a fundamental component of technological capability.

scholarly journals Socio-economic consequences of mental distress: quantifying the impact of self-reported mental distress on the days of incapacity to work and medical costs in a two-year period: a longitudinal study in Germany

2021 ◽  
Vol 21 (1) ◽  
Author(s):  
Gerhard Müller ◽  
Manuela Bombana ◽  
Monika Heinzel-Gutenbrenner ◽  
Nikolaus Kleindienst ◽  
Martin Bohus ◽  
...  
Keyword(s):  
Mental Disorders ◽  
Mental Distress ◽  
Linear Models ◽  
Longitudinal Research ◽  
Depression Scale ◽  
Routine Data ◽  
Medical Costs ◽  
First Year ◽  
Second Year ◽  
The Impact

Abstract Background Mental disorders are related to high individual suffering and significant socio-economic burdens. However, it remains unclear to what extent self-reported mental distress is related to individuals’ days of incapacity to work and their medical costs. This study aims to investigate the impact of self-reported mental distress for specific and non-specific days of incapacity to work and specific and non-specific medical costs over a two-year span. Method Within a longitudinal research design, 2287 study participants’ mental distress was assessed using the Hospital Anxiety and Depression Scale (HADS). HADS scores were included as predictors in generalized linear models with a Tweedie distribution with log link function to predict participants’ days of incapacity to work and medical costs retrieved from their health insurance routine data during the following two-year period. Results Current mental distress was found to be significantly related to the number of specific days absent from work and medical costs. Compared to participants classified as no cases by the HADS (2.6 days), severe case participants showed 27.3-times as many specific days of incapacity to work in the first year (72 days) and 10.3-times as many days in the second year (44 days), and resulted in 11.4-times more medical costs in the first year (2272 EUR) and 6.2-times more in the second year (1319 EUR). The relationship of mental distress to non-specific days of incapacity to work and non-specific medical costs was also significant, but mainly driven from specific absent days and specific medical costs. Our results also indicate that the prevalence of presenteeism is considerably high: 42% of individuals continued to go to work despite severe mental distress. Conclusions Our results show that self-reported mental distress, assessed by the HADS, is highly related to the days of incapacity to work and medical costs in the two-year period. Reducing mental distress by improving preventive structures for at-risk populations and increasing access to evidence-based treatments for individuals with mental disorders might, therefore, pay for itself and could help to reduce public costs.

scholarly journals Positive and Negative Affect Changes during Gender-Affirming Hormonal Treatment: Results from the European Network for the Investigation of Gender Incongruence (ENIGI)

2021 ◽  
Vol 10 (2) ◽  
pp. 296
Author(s):  
Imke Matthys ◽  
Justine Defreyne ◽  
Els Elaut ◽  
Alessandra Daphne Fisher ◽  
Baudewijntje P. C. Kreukels ◽  
...  
Keyword(s):  
Negative Affect ◽  
Sex Steroids ◽  
Hormonal Treatment ◽  
Control Group ◽  
First Year ◽  
Positive And Negative Affect ◽  
European Network ◽  
Psychological Burden ◽  
The Impact

Improving transgender people’s quality of life (QoL) is the most important goal of gender-affirming care. Prospective changes in affect can influence QoL. We aim to assess the impact of initiating gender-affirming hormonal treatment (HT) on affect. In the European Network for the Investigation of Gender Incongruence (ENIGI) study, we prospectively collected data of 873 participants (451 transwomen (TW) and 422 transmen (TM)). At baseline, psychological questionnaires including the Positive and Negative Affect Schedule (PANAS) were administered. The PANAS, levels of sex steroids and physical changes were registered at each follow-up visit during a 3-year follow-up period, starting at the initiation of hormonal therapy. Data were analyzed cross-sectionally and prospectively. Over the first three months, we observed a decline in positive affect (PA) in both TM and TW. Thereafter, PA reached a steady state in TW, whereas in TM there was also a second decline at 18 months. In both TM and TW there was no persisting difference comparing baseline to the 36-months results. Concerning negative affect (NA), we observed a decline during the first year in TM, which sustained during the second year and was not different anymore at 36 months compared to baseline. In TW though, we did not find any change of NA during the entire follow-up. Even if some of these results show significant differences, they should be considered with caution, since there was no control group and the absolute differences are small. No association between affect and the level of sex steroids was observed. Baseline QoL and psychological burden are related to affect independently from gender but are not necessarily good predictors of the evolution of one’s affect during the gender-affirming process. Further research is necessary to investigate these preliminary results.

scholarly journals The impact of COVID-19 on households´ income in the EU

2021 ◽  
Author(s):  
Vanda Almeida ◽  
Salvador Barrios ◽  
Michael Christl ◽  
Silvia De Poli ◽  
Alberto Tumino ◽  
...  
Keyword(s):  
Fiscal Policy ◽  
Disposable Income ◽  
Income Loss ◽  
Eu Member States ◽  
Policy Interventions ◽  
Discretionary Fiscal Policy ◽  
Policy Measures ◽  
The One ◽  
The Impact ◽  
The Eu

AbstractThis analysis makes use of economic forecasts for 2020 issued by the European Commission in Autumn 2019 and Spring 2020, and of a counterfactual under a no-policy change assumption, to analyse the impact of the COVID-19 crisis on EU households´ income. Additionally, our analysis assesses the cushioning effect of discretionary fiscal policy measures taken by the EU Member States. We find that the COVID-19 pandemic is likely to affect significantly households’ disposable income in the EU, with lower income households being more severely hit. However, our results show that due to policy intervention, the impact of the crisis is expected to be similar to the one experienced during the 2008–2009 financial crisis. In detail, our results indicate that discretionary fiscal policy measures will play a significant cushioning role, reducing the size of the income loss (from −9.3% to −4.3% for the average equivalised disposable income), its regressivity and mitigating the poverty impact of the pandemic. We conclude that policy interventions are therefore instrumental in cushioning against the impact of the crisis on inequality and poverty.

Sign in / Sign up

Export Citation Format

Share Document