Open Access Journal Online Universitas Islam Kadiri
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Optimalisasi Pelayanan Administrasi Sebagai Upayameningkatkan Kepuasan Masyarakat
Get PDFThis study aims to describe the ef orts made in optimizing administrative services deliveredbyPATEN of icers, public satisfaction with administrative services delivered by PATENof icers, and factors that influence public satisfaction with administrative services deliveredbyPATEN of icers at the Prambon District Of ice, Nganjuk Regency. This study usesaqualitative approach with a descriptive research type. Primary data in this studywereobtained by observation techniques, Focus Group Discussions, and interviews. Secondarydata were obtained by documentation techniques. The data were analyzed descriptivelywithvalidity techniques using source and technique triangulation. The results of the study indicatethat the ef orts made in optimizing administrative services delivered by PATENof icers areby:(1) implementing PATEN services in accordance with the requirements statedintheRegulation of the Minister of Home Af airs Number 4 of 2010 and in accordance withtheSOP and directions from the Sub-district Head; (2) fulfilling the requirements for PATENservice operators according to the type of service, namely serving the public whosubmit requests for friendly, agile and responsive services to help people who are still experiencingdif iculties; (3) implementing PATEN systems, mechanisms and procedures that are clear andwell fulfilled; (4) completion times that are in accordance with the provisions or inatimelymanner; (5) determining the amount of service fees or rates determined based on what hasbeen agreed upon so as to avoid the practice of extortion; (6) producing good PATENservicetype specification products, namely in terms of making requests for population documents andpermits easily and quickly; (7) increasing the competence of implementers so that theycanserve the public more professionally; (8) handling complaints, suggestions and input well;and (9) completing facilities and several infrastructure that increasingly provide comfort forthe public as PATEN users. Public satisfaction with the administrative services providedbypublic service of icers as PATEN of icers at the Prambon Sub-district Of ice, NganjukRegency, is in the Very Good category. Factors influencing public satisfactionwithadministrative services provided by public servants as of icers of PATEN at the PrambonSub-district Of ice, Nganjuk Regency, include the PATEN service implementers or operators;the systems, mechanisms, and procedures of the PATEN service; the time requiredtocomplete the PATEN service; the costs/tarif s applied to the PATEN service; the product specifications of the PATEN service type; the competence and behavior of PATENserviceimplementers; the handling of complaints, suggestions, and input on the PATENservice; andthe facilities and infrastructure of the PATEN service
Fiscal Reconciliation of Commercial Financial Statements for Corporate Income Tax Calculation
Get PDFIntroduction/Main Objectives: This research aims to determine the amount of corporate income tax for PDAM Ngawi Regency in 2021 after fiscal reconciliation. Background Problems: There are several components in the financial statements, such as depreciation of fixed assets, representation fees, and meeting consumption costs that do not follow tax provisions. This creates a difference between commercial profit and fiscal profit, which impacts the calculation of taxes payable. Novelty: Using BUMD as an object provides a new perspective in implementing fiscal reconciliation in entities owned by local governments. Research Methods: This research uses descriptive quantitative research. The data sources used are secondary data. The data analysis technique uses steps to make fiscal adjustments to the profit and loss report. Calculate fiscal net income by multiplying it by the corporate income tax rate to calculate the tax payable. Compare the calculation of corporate income tax payable between commercial and fiscal. Finally, the tax owed will be calculated, the differences identified, and the contributing factors will be concluded. Findings/Results: The results of this research indicate that income and expenses must be corrected. The results of the fiscal reconciliation caused operating profit to decrease to (Rp 195.368.629) or experience a loss because there was a positive fiscal correction of Rp. 507.193.723 and a negative fiscal correction of Rp 1.121.201.671. The income tax owed by PDAM Ngawi Regency in 2021 is included in nil because it experienced a fiscal loss of Rp 195.368.629.396, which will be compensated in the following year. Conclusion: Fiscal reconciliation of commercial financial statements shows that differences in accounting treatment and tax provisions cause compensable fiscal losses, so it is important to adjust financial statements following tax regulations to maintain compliance and accuracy in calculating taxes payable. Research limitation/implications: Inconsistencies in accounting treatment may lead to errors in calculating taxes payable, potentially resulting in sanctions or fiscal losses
Risk Analysis of Management and Mitigation in Msmes: Roti Maryam Dinoyo Branch
Get PDFIntroduction/Main Objectives: Micro, Small, and Medium Enterprises (MSMEs) have a strategic role in the Indonesian economy. However, MSMEs often face risk challenges that interfere with business continuity. Background Problems: One of the MSMEs that faces these challenges is Roti Maryam Dinoyo Branch which experiences internal risks such as machine damage, decreased quality of raw materials, and human resource and system risks. Novelty: This study highlights a holistic risk management approach in micro-scale MSMEs with specific case studies, offering risk mapping based on impact and probability, which is rarely done in MSMEs in the small food sector. Research Methods: This research uses a qualitative approach through observation and interviews with business actors. Data is reviewed to identify, evaluate, and mitigate the risks faced. Finding/Results: The results showed that the highest risk lies in running out of raw materials (red zones), while the intermediate risks include fluctuations in demand, decreased jam quality, and dependence on owners. Low risk is found in engine failure. Mitigation strategies include buffer stock, HR training, routine machine maintenance, and automated ordering systems. Conclusion: The implementation of effective risk management can improve operational efficiency and business sustainability, as well as reduce the negative impact of uncertainty. Risk evaluation is an important basis for decision-making and strategy formulation. Research limitation/implications: This study is limited to one MSME in one location and uses qualitative methods, so the generalization of results is still limited and requires a broader study on MSMEs in other sectors and regions for higher validity
The Profile Matching Method for a Decision Support System in Teacher Performance Evaluation at SMAN 1 Depok
Get PDFGuru memiliki peran utama dalam membentuk generasi unggul pada bidang akademik maupun non-akademik. Penilaian kinerja guru dilakukan sebagai bentuk apresiasi atas dedikasi mereka dalam mendidik, membimbing, dan mencetak generasi penerus yang berkualitas. SMA N 1 Depok Yogyakarta pada penilaian kinerja guru masih dilakukan secara manual, sehingga penilaian tersebut masih bersifat subjektif. Penelitian ini bertujuan untuk merancang dan mengimplementasikan Sistem Pendukung Keputusan (SPK) berbasis web agar meningkatkan objektifitas dan efisiensi penilaian kinerja guru. Sistem ini menggunakan metode Profile Matching (GAP) untuk membandingkan kinerja guru dengan standar yang ditetapkan. Pengembangan sistem dengan metode System Development Life Cycle. Kriteria pada penilaian berdasarkan dua kriteria utama yaitu Perencanaan dan Penilaian, serta menggunakan enam subkriteria terkait kinerja guru. Penelitian yang telah dilakukan dengan menggunakan metode Profile Matching dapat memberikan rekomendasi 3 guru dengan kinerja terbaik. Peringkat Pertama adalah A2 dengan nilai 459, peringkat kedua adalah A2 dengan nilai 456, peringkat ketiga adalah A1 dengan nilai 477
Analisis Lumbung Pupuk Organik Cair Sebagai Pendukung Pertanian Ramah Lingkungan Berkelanjutan Komoditas Padi Di Kabupaten Ngawi
Get PDFKeberhasilan refolusi hijau memberikan dampak negatif anatara lain menciptakan ketergantungan terhadap pestisida dan pupuk kimia sintetis yang sebenarnya itu mahal dan merusak kesuburan tanah. Salah satu pemecahan masalah tersebut dengan Pertanian Ramah Lingkungan Berkelanjutan, dengan langkah straegis berupa pemberdayaan kelompok tani dengan pembuatan Lumbung Pupuk Organik Cair. Tujuan penelitian ini untuk mengetahui produktifitas budidaya padi dengan menggunakan Pupuk Organik Cair dan menganalisis kelayakan finansial budidaya padi dengan menggunakan Pupuk Organik Cair. Penelitian ini dilaksanakan di Kabupaten Ngawi degan waktu pelaksanaan penelitian Januari-April 2024. Pendekatan penelitian yang dilakukan adalah dengan pendekatan kualitatif dengan pengumpulan data primer dilaksanakan dengan wawancara beberapa kelompok tani yang sudah mampu membuat lumbung pupuk organik cair, obserfasi lapangan dan data data sekunder yang didapat dari Dinas Ketahan Pangan Dan Pertanian Kabupaten Ngawi. Hasil penelitian ini adalah Lumbung Pupuk Organik Cair akan mampu bergerak aktif apabila dalam suatu kelompok tani ada beberapa petani / team kecil sebagai penggerak yang konsen dan giat dalam pengembangan organik. Kegiatan lumbung pupuk organik cair akan lebih berkelanjuatan apabila petani anggota kelompok tani mau mengganti biaya pembuaatan dengan harga yang murah. Produktifitas budidaya padi dengan mengunakan Pupuk Organik Cair dapat diketahui lebih tinggi dari pada budidaya padi konfensional. Kelayakan finansial dari kedua system budidaya padi dapat dikatakan layak karena nilai R/C rasio lebih dari 1. Selain itu perbandingan nilai kelayakan usaha budidaya padi menggunakan POC lebih tingg
Strategi Peningkatan Produktivitas Tanaman Padi Berbasis Program Listrik Masuk Sawah (Electricity For Farming) di Kabupaten Ngawi
Get PDFProduksi pangan berkelanjutan pada abad ke-21 merupakan tantangan besar dalam era masalah lingkungan global akibat perubahan iklim , peningkatan jumlah penduduk dan degradasi sumber daya alam termasuk degradasi lahan dan hilangnya keanekaragaman hayati. Sektor pertanian merupakan mata pencaharian sebagian besar penduduk desa baik sebagai petani atau buruh tani. Pada musim hujan sebagian penduduk sibuk bercocok tanam, sedangkan pada musim kemarau sebagian penduduk kehilangan pekerjaan atau menganggur karena tidak ada yang dikerjakan. Kondisi seperti ini berlangsung bertahun-tahun, untuk mengatasi lahan tadah hujan agar bisa ditanami kembali, sebagian petani membuat sumur dan airnya dipompa menggunakan mesin berbahan bakar fosil. Petani dengan cara memompa air menggunakan mesin dapat mengatasi persoalan lahan pertanian bisa berfungsi kembali. Pengairan menggunakan mesin, berdampak pada ongkos produksi pertanian menjadi meningkat. Kalau pengairan lahan pertanian menggunakan mesin pompa dibandingkan saat musim hujan sangat tidak efisien sekali. Penggunaan pompa air listrik dalam pengairan sawah dilaporkan dapat menghemat biaya produksi pertanian sampai dengan 65% dibandingkan dengan pompa air berbahan bakar solar. Sebagian besar petani yang ada di Kecamatan Geneng Kabupaten Ngawi telah menggunakan pompa air listrik untuk proses pengairan sawah. Pompa air listrik mudah untuk dinyalakan cukup dengan menekan saklar, sedangkan jika menggunakan pompa air berbahan bakar disel, para petani yang sudah usia lanjut akan mengalami kesulitan untuk memutar tuas starter diesel. Fungsi pengairan sangat penting untuk penanaman Padi. Program Listrik masuk sawah mampu untuk meningkatkan indeks Pertanaman (IP) padi ynag semula hanya tanam 2 kali dalam setahun mampu dirubah menjadi 3 kali dalam setahun serta mengurangi lahan bero dimusim kemarau secara nyata. Listrik masuk sawah juga bisa dimanfaatkan untuk pengendalian hama penggerek batang sehingga sangat bermanfaat untuk peningkatan produksi tanaman pad
Grammarly as Students’ Writing Assistance to Improve Student's Essay: Exploring Students’ Perception
Get PDFWriting subject is complex since it does not only have to focus on the organization of the essay but also the mechanical factors such as grammar or sentence structures. The problem matters for both students and teachers. Students and teachers need to find help to minimize the problem in teaching and learning Essay Writing such as the use of writing tool like Grammarly. The study aims to find out the advantages of grammarly is in helping students to write their essay, the drawbacks they face in using Grammarly and students’ response toward Grammarly. This study applies descriptive qualitative method to elaborate the analysis. It engages 15 students of Essay Writing subject purposely. Moreover, the research data were collected by two instruments, i.e. interview and questionnaires. Then, the findings show that students have positive view toward Grammarly as their writing assistance in their essay writing. Moreover, Grammarly some advantages to help students in writing their essay. However, the drawbacks that students face when using Grammarly could not be neglected
POLA KEMITRAAN KELOMPOK TANI DENGAN DINAS PERTANIAN DAN PERKEBUNAN KABUPATEN KEDIRI DALAM PEMBIBITAN NANAS VARIETAS PK 1 (Pasir Kelud 1)
Get PDFThe partnership pattern that has been carried out by the Sumber Rejeki Farmers Group, Sempu Village, Ngancar District, with the Agriculture and Plantation Service of Kediri Regency in cultivating the PK 1 (Pasir Kelud 1) variety of pineapple requires further study regarding its effectiveness. The purpose of this research is to determine the form of Partnership Pattern of the Sumber Rejeki Farmer Group, Sempu Village, Ngancar District, Kediri Regency with the Agriculture and Plantation Service of Kediri Regency in cultivating the PK 1 (Pasir Kelud 1) variety of pineapple. The next objective is to determine the effectiveness of the Farmer Group Partnership Pattern with the Kediri Regency Agriculture and Plantation Service in cultivating the PK 1 (Pasir Kelud 1) variety of pineapple. The data analysis method in this research uses qualitative descriptive analysis. Researchers used the Likert scale formula. The results of the research show that the partnership pattern carried out by the Sumber Rejeki Farmers Group with the Kediri Regency Agriculture and Plantation Service is the Agribusiness Operational Cooperation Partnership Pattern (KOA), namely a partnership pattern which is a business relationship carried out by a partner group with a partner company. Judging from the results of the partnership effectiveness score, the total score of respondents' assessment of the level of effectiveness of implementing the partnership carried out by the Sumber Rejeki Farmers Group with the Kediri Regency Agriculture and Plantation Service was 81.95 percent. The score of 81.95 is in the interval 80 percent-100 percent with the assessment criteria being Very Good with the percentage of respondents giving a rating of 82 percent
UJI TOKSISITAS INSEKTISIDA NABATI DAUN MIMBA (Azadirachta indica A. Juss) TERHADAP HAMA KUTU KACANG (Callosobruchus maculatus) DALAM PENYIMPANAN
Get PDFCallosobruchus maculatus yang umumnya dikenal dengan kutu kacang merupakan hama gudang yang sering menyebabkan kerusakan pada berbagai jenis kacang, salah satunya adalah kacang hijau. Tujuan penelitian ini ialah untuk mendapatkan perlakuan yang mampu meningkatkan mortalitas dan menekan serangan hama kutu kacang C. maculatus. Metode penelitian yang digunakan ialah metode eksperimen dengan menggunakan Rancangan Acak Lengkap (RAL) faktor tunggal yang terdiri dari 7 perlakuan dengan 4 kali ulangan : P0 (Kontrol 0 g/100 g) ; P1 (Tepung Daun Mimba 15 g/100 g) ; P2 (Tepung Daun Mimba 20 g/100 g) ; P3 (Tepung Daun Mimba 25 g/100 g) ; P4 (Tepung Daun Mimba 30 g/100 g) ; P5 (Tepung daun Mimba 35 g/100 g) ; P6 (Kontrol Karbosulfan). Pengaplikasian dilakukan secara kontak dengan ditabur ketubuh imago C. maculatus. Pengamatan dilakukan selama 7 hari dengan 10 ekor imago C. maculatus yang terdiri dari 5 ekor jantan dan 5 ekor betina disetiap ulangan. Hasil analisis yang diperoleh menunjukkan bahwa dosis insektisida nabati tepung daun mimba 35 g/100 g menghasilkan mortalitas tertinggi sebesar 95% dan mampu menyebabkan persentase penyusutan berat biji kacang hijau terendah sebesar 0,04%. Dengan demikian dosis tepung daun mimba 35 g/100 g efektif untuk mengendalikan hama kutu kacang C. maculatus dan menekan populasinya
Nyadran Rituals and Economic Resilience in Moderate Muslim Communities of Kendal
Get PDFThis article examines how Nyadran rituals underpin economic resilience in moderate Muslim communities in Gebangan Village, Pageruyung District, Kendal, Central Java. The study conceptualizes Nyadran as a religious and socio-economic institution that generates bonding and bridging social capital, sustains norms of mutual help, and supports income-smoothing strategies. A convergent mixed-methods design combines a household and microenterprise survey with in-depth interviews with religious leaders and Nyadran organizers, alongside participant observation of key ritual stages. Quantitative data are analyzed using multivariate regression to estimate the association between Nyadran participation, indicators of religious moderation, and a composite household economic resilience index. Qualitative findings elucidate mechanisms such as shared provisioning, reciprocal gifting, and informal safety nets that reduce vulnerability to shocks and shorten recovery time. Results show that higher involvement in Nyadran is positively associated with economic resilience, mediated by strengthened trust, civic engagement, and inclusive interpretations of Islam. The article contributes to international debates on religious moderation and resilience by demonstrating how a localized Islamic ritual operates as everyday civic infrastructure that supports community-based economic stability in peripheral Indonesian settings