scholarly journals Perhitungan Alokasi Dana Bagi Hasil Pajak Rokok Pada Badan Pengelola Pendapatan Daerah Provinsi Jawa Tengah Triwulan Iv Tahun 2016

Author(s):  
Akhsanur Rifai ◽  
Resi Yudhaningsih

The reseach aims to know determine the procedure for calculating the allocation of funds from cigarette tax revenues quarter IV to Regency / City of Central Java Province On Central Java Regional Income Management Board. Writing method used are the method of description and exposition. The calculation of the allocation of revenue sharing funds for tobacco tax quarter IV which is in use is the realization of 2016. The results of the calculating the allocation of funds from cigarette tax revenues quarter IV to Regency / City between of Central Java Province On Central Java Regional Income Management with regulation governer 67 in 2014 Show result different. Different because that the share of cigarette tax data the number of population used is the data of population in 2014, when it should be calculated with the data of the population in 2015.

2021 ◽  
Vol 37 (3) ◽  
pp. 832-837
Author(s):  
Lorentino Togar LAUT ◽  
◽  
Rr. Retno SUGIHARTI ◽  
Jihad Lukis PANJAWA ◽  
◽  
...  

The regional autonomy policy is expected to promote the government in carrying out fiscal management independently. However, local own-source revenue was the only source of revenue and measurement of independence and it has not been achieved optimally. Many provinces failed to fully support regional needs, even though it has the highest tourism sector revenue contributors. The purpose of this study is to analyze the influence of the tourism sector in terms of supply and demand on regional independence. To analyze the regional income model seen from the contribution of the tourism sector by including the lag variable, this study used a Dynamic Panel method which is also known as Partial Adjusted in Central Java Province, Indonesia from 2013-2018. The result showed that the increase in local own-source revenue from the demand side is more elastic than the supply contribution. The addition of new tourist objects without proper management tends not to have a significant impact on regional income. Also, the attraction of people visiting the tourist in Central Java Province is still high because of a significant positive number of tourist arrivals. The government needs to focus on managerial improvements, development, and innovation of existing tourist objects


2020 ◽  
pp. tobaccocontrol-2020-055920
Author(s):  
Mark Goodchild ◽  
Le Thi Thu ◽  
Dao The Son ◽  
Lam Nguyen Tuan ◽  
Robert Totanes ◽  
...  

BackgroundVietnam’s national tobacco control strategy aims to reduce the rate of smoking among male adults from 45% in 2015 to 39% by 2020. The aim of this paper is to assess what contribution cigarette tax increases under Vietnam’s current excise tax plan can be expected to make to this target, and to discuss what additional measures might be implemented accordingly.MethodsThis study uses a mix of administrative datasets and predictive modelling techniques to assess the expected impact of tax and price increases on cigarette consumption, tobacco tax revenues and the rate of smoking between 2015 and 2020.FindingsThe average retail price of cigarettes is estimated to have increased by 16% (sensitivity analysis: 14%–18%) in inflation-adjusted terms between 2015 and 2020, while cigarette consumption is projected to decrease by 5.1% (4.5%–5.5%). The rate of smoking among males is projected to decrease to 42.8% (42.1%–43.6%) compared with the target of 39%. Total tax revenues from cigarettes are projected to increase by 21% (19%–23%), reflecting an extra ₫3300 billion in inflation-adjusted revenues for the government.ConclusionThe current excise tax law is expected to have only a modest impact on the rate of smoking in Vietnam, though it has generated tax revenues. If Vietnam is to achieve its tobacco control targets, the government should implement a mixed excise system with a high-specific component to promote public health by raising the price of cigarettes more significantly.


2018 ◽  
Vol 4 (1) ◽  
pp. 32-38
Author(s):  
Bhimo Rizky Samudro ◽  
Yogi Pasca Pratama

This paper will describe the function of water resources to support business activities in Surakarta regency, Central Java province. Surakarta is a business city in Central Java province with small business enterprises and specific culture. This city has a famous river with the name is Bengawan Solo. Bengawan Solo is a River Flow Regional (RFR) to support business activities in Surakarta regency. Concious with the function, societies and local government in Surakarta must to manage the sustainability of River Flow Regional (RFR) Bengawan Solo. It is important to manage the sustainability of business activity in Surakarta regency.   According to the condition in Surakarta regency, this paper will explain how the simulation of Low Impact Development Model in Surakarta regency. Low Impact Development is a model that can manage and evaluate sustainability of water resources in River Flow Regional (RFR). Low Impact Development can analys goals, structures, and process water resources management. The system can also evaluate results and impacts of water resources management. From this study, we hope that Low Impact Development can manage water resources in River Flow Regional (RFR) Bengawan Solo.  


2016 ◽  
Vol 1 ◽  
pp. 224-231
Author(s):  
Abdul Aziz

The mosque is a building or an environment surrounded by a fence, especially built for the worship of God Almighty and most commendable. The mosque will function and will be very meaningful if there is proper management and good. Mainly using management science, and one of them is religious propaganda management. It is one of the Islamization of education all because it is a kenyatan that education and development as a process of intensive, to make someone to be able to optimize the physical and non physical aspects. Purpose writing  this is to describe the management of the mosque and its application to ensure that drug abuse does not occur in the younger generation. Today, this problem becomes a reality in cities and villages almost become a culture, as we all know that genersi youth as part of the religion, country and product of the nation if it was not in physical condition is good and fit will take them on social action, crime such as theft, drug abuse. One solution is the mosque's activities. Based on these problems, the authors really want to know the role of propaganda bagimana done to address the drug problem in the younger generation. Writing is supported by literature and field research. And the authors get the data through observation, interviews and documentation. Then analyze the data from a reduction, to see the data and conclusions. While the subject of research is the mosque of Abu Bakr As-Sidiqdesa Grujugan Kemranjen districts Banyumas in Central Java province of Indonesia. Based on the results there are: (1) Masjid Abu Bakar As-Sidiq using good management on the physical plane and function. (2) Management of religious proselytizing by DKM and Ikrima to ensure to prevent drug abuse in rural districts Grujugan Kemranjen Banyumas regency, Central Java Province using religious activities such as youth activities in the field of sports, the call of young people or youth build character.


Author(s):  
Rizki Agustin Purwaningtyas ◽  
Kustiningsih Kustiningsih

Children with obesity have high risk to have abnormal cholesterol rate. Obesity and high cholesterol rate can cause cardiovascular disease at a later time. Children have normal rate of cholesterol if the cholesterol rate in the blood is <170 mg/dL, the threshold category between 170-199 mg/dL, and high category is >200 mg/dL. Soy Milk and avocado juice are the ways of non pharmacological care that can be applied to reduce cholesterol rate. This study aims to compare Soy Milk and avocado juice giving toward cholesterol rate in children with obesity in State Elementary School 1 and 2 of Katerban, Central Java Province, Indonesia. The study used quasi experiment design with non-equivalent control group framework. Samples of the study were 30 children taken by use purposive sampling. Soy Milk and avocado juice effective to reduce cholesterol level in obesity children (p value=0,000, p<0,05), but neither soy milk and avocado juice there’re no one that more effective to decrease cholesterol level (p value=0,902, p>0,05). 60% of respondent were male student age 11 years (36,7%). Father education were high. Soya milk and avocado juice are able to reduce cholesterol rate. Parents must give attention to children’s dietary intake to reduce cholesterol and obesity, also motivate them to do physical activity.


2021 ◽  
Vol 2 (2) ◽  
pp. 89-96
Author(s):  
Lailah Fujianti ◽  
Shinta Budi Astuti ◽  
Rizki Ramadhan Putra Yasa

Abstrak   Kemuning adalah desa di kecamatan Ngargoyoso, Kabupaten Karanganyar, Provinsi Jawa Tengah. Secara geografis batas Desa Kemuning  sebelah barat berbatasan dengan Desa Ngargoyoso, sebelah timur berbatasan dengan Desa Segoro Gunung, sebelah Utara  berbatasan Kecamatan Jenawi dan sebelah selatan berbatasan Desa Girimulyo. Desa ini memiliki Misi yang ingin diwujudkan  yaitu Desa Wisata. Pemerintah setempat  memberikan pelatihan untuk membuat produk inovatif guna melengkapi kebutuhan sebagai desa wisata kepada pelaku UMKM dan Penrajin. Produk Inovatif tersebut akan dijual kepada pengunjung wisata sebagai oleh-oleh. Akan tetapi pelaku UMKM dan Penrajin memiliki kelemahan pembukuan usaha terlebih lagi dalam penetuan biaya produksi produk inovatif. Mereka hanya memperhitungkan biaya bahan baku sebagai komponen biaya produksi.   Tim pengabdian FEB Universitas melaksanakan pengabdian  untuk memberikan materi mengenai konsep perhitungan biaya produksi yang dilakukan dengan interaktif.     Kata Kunci: Desa Kemuning, Harga Pokok Poduksi, Smart Village   Abstract:  Kemuning Villages is one of the villages located in Ngargoyoso district, Karanganyar Regency, Central Java Province. Geographically, Kemuning Village is bordered to the west by Ngargoyoso Village, to the east by Segoro Gunung Village, to the north by Jenawi District and to the south by Girimulyo Village. Kemuning village has a mission to be realized, namely the Tourism Village. The local government provides training to make innovative products to complement the needs of a tourism village for MSMEs and craftsmen. These innovative products will be sold to tourist visitors as souvenirs. However, SMEs and craftsmen have weaknesses in business bookkeeping, especially in determining the cost of producing innovative products. They only take into account the cost of raw materials as a component of production costs. The Team from FEB University Pancasila carried out the service to provide material on the concept of calculating production costs which was carried out interactively.     Keywords: Desa Kemuning, Cost of Good Sold, Smart Village


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