Portal Jurnal STIE Widya Gama Lumajang (Sekolah Tinggi Ilmu Ekonomi)
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Pengelolaan Pajak Kendaraan Bermotor untuk Peningkatan Pendapatan Asli Daerah (PAD) di Kabupaten Lumajang
Get PDFThe management of motor vehicle tax to increase PAD in Lumajang Regency Entering the era of regional autonomy (Otoda) as it is now, the Regional Government is given extensive authority to carry out development programs and at the same time to realize community welfare. Funding for development programs in the area comes from various regional revenues. Among the sources of income are taxes. The tax that is excellent because it has great potential, positive and significant impact on the PAD is motor vehicle tax. The purpose of this study was to determine the development and contribution of motor vehicle tax to PAD in Lumajang Regency over the past two years. This study uses a qualitative descriptive approach, the research method uses interview methods and documentation. Also supported by a literature review that is relevant to the subject matter. From the results of the study, it is known that the management of motor vehicle tax in Lumajang Regency runs well and successfully surpasses the target every year. This is very useful to contribute to the PAD of Lumajang Regency. The strategies and policies pursued by the government to increase motor vehicle tax, among others, by improving the management of motor vehicle tax, both Human Resources (HR) and bureaucracy. Improve services with the use of technology and so on
Pelatihan Peningkatan Kewirausahaan Ukm Keripik Dan Minuman Desa Yosowilangun Lor Kecamatan Yosowilangun
Get PDFSalah satu cara untuk meningkatkan jumlah usaha di lingkungan Yosowilangun Lor khususnya adalah dengan meningkatkan sektor kewirausahaan di sektor makanan dan minuman yaitu produk keripik dan jamu. Akan tetapi terdapat permasalahan pada umumnya yang mengitari pengusaha–pengusaha tersebut yang menghambat pertumbuhannya meliputi beberapa hal mendasar seperti; lemahnya mental berwirausaha, ketertutupan dan ketidakjelasan entitas, akuntabilitas, pemasaran, keterikatan yang kuat pada tradisi sehingga kurang tanggap dan adaptif terhadap tuntutan perubahan, ketertinggalan teknologi, dan cenderung mengabaikan mutu. Dengan demikian kegiatan Pengabdian Masyarakat diselenggarakan berupa pelatihan mengenai pelatihan bidang pemasaran dan konsep kewirausahaan. Metode pelaksaan kegiatan terdiri dari tiga tahap. Pertama tahap persiapan, Tahap kedua yaitu tahap pelaksanaan program berupa pelatihan. Tahap ketiga yaitu tahap evaluasi dan pelaporan
Perbandingan Harga Pokok Kopi Arabika Dan Kopi Robusta Dari Sisi Proses Pengolahan Kopi: Studi Kasus PTPN XII Kalisat Jampit Bondowoso dan Perkebunan Rakyat Andungbiru Tiris Probolinggo
Get PDFCoffee constitute on of the commodity mainstay plantage be the that possess contribution a big enough in economy Indonesia. Coffee arabica and coffee robusta constitute coffee drink the very by the people of fond. Purpose of research this be for know result for difference process a processing coffee arabica and coffee robusta, for know and acquire result comparison price basic production in coffee arabica and coffee robusta for side process a processing coffee with method full costing and variabel costing. Population which in take of whole price basic production as long as one time harvest in a one year, whereas sample which in take of price basic production in a whole manner of population, because researcher take 100 day picking in a one year very as long as three month production. Research this use research quantitative, purpose research quantitative depict data research of numbers. Result a research that indicate, process a processing coffee arabica which in did by PT. Perkebunan Nusantara XII use manner wet and Perkebunan Rakyat use process a processing coffee robusta with manner dry. For computation price basic production follow method full costing coffee arabica as big as Rp 1.027.641.350 and coffee robusta as big as Rp 339.059.600, whereas follow method variabel costing coffee arabica as big as Rp 975.441.500 and coffee robusta as big as Rp 316.646.000
Analisis Volume Modal Kerja dan Fluktuasi Laba pada Usaha Dagang Pisang Agung Lumajang
Get PDFThis research is used, so that business owners can find out the development of the volume of working capital and fluctuations in the level of profits in the company. Case studies carried out in wood management at UD. Agung Lumajang Banana. This test is carried out on the financial situation that lasted for three years from 2015 to 2017 and this study no other wants to know the volume of working capital and fluctuations in the level of profit using existing formulas to analyze it. The results showed that in 2015 it began with a capital of IDR 525,000,000.00 which then decreased in the following year namely 2016 to IDR 482,000,000.00 and experienced a significant increase in the following year 2017 to IDR 630,000,000, 00. For the development of profit levels in 2015, gross profit of IDR 210,000,000.00 with sales of IDR 1,152,0145,000.00 with a percentage rate of 18.21% in the following year 2016 gross profit of IDR 225,000,000.00 with sales of IDR 1,254,260,000 , 00 with a percentage level of 17.93%, the results indicate a decrease in that period, in the following year 2017 gross profit of IDR 235,000,000.00 means experiencing an increase in sales of IDR 1,275,358,000.00 with a percentage of 18.42%. Based on the results of the analysis that, working capital is an element that plays a role in generating income, while profit can determine the level of achievement of the company. The increase in sales figures does not always increase the level of profits received by the company. For this reason, the management must ensure that the level of effectiveness and efficiency of the company is directly proportional to the company's sales because the sales of the company do not always increase the level of corporate profits in the same year. Researchers hope for further research to expand or describe the research by adding other factors that affect the volume of working capital and fluctuations in the level of profits
Penerapan Camels pada Bank Konvensional yang Listed di BEI
Get PDFThis study was conducted to examine the influence of Capital Adequacy Ratio (CAR), Biaya Operasional Terhadap Pendapatan Operasional (BOPO), Non-Performing Loan (NPL), Net Interest Margin (NPL) and loan to Deposit Ratio (LDR) to the Banking Profitability (ROA). Populations that are objects of this study are conventional banks listed on the Indonesia Stock Exchange. The method used in this research is to use multiple regression analysis to test the hypothesis that the t-test. Before using multiple regression analysis, performed classical assumption beforehand. From the results of the partial hypothesis test (t-test) in conventional banks showed that the CAR variable has no effect and no significant effect on bank profitability (ROA). Variable ROA and LDR significant negative effect on bank profitability (ROA), while variable NIM and NPL positive and significant impact on banking profitability (ROA). The ability of the independent variables affects the profitability of banks by 64% while the rest influence other variables not included in the research model
Pendampingan Penyusunan Pembukuan Sederhana Pada KUB ”Forum Pemberdayaan Wanita Mandiri” Di Desa Tanggung Kecamatan Padang Kabupaten Lumajang
Get PDFKelompok Usaha Bersama “Forum Pemberdayaan Wanita Mandiri” merupakan industri kecil makanan dan minuman olahan serta aneka kue kering dari bahan baku yang mudah didapatkan di Desa Tanggung. Industri ini adalah merupakan kumpulan ibu rumah tangga yang keratif dan semangat untuk tetap bertahan memproduksi suatu makanan, minuman olahan dan kue kering dan mengalami kemajuan dalam menghadapi persaingan yang semakin banyak dan ketat, sehingg ke depannya menjadi wanita mandiri untuk membantu income keluarganya. Kegiatan pengabdian masyarakat ini adalah untuk menggali potensi pengembangan usaha makanan minuman serta kue kering mempunyai ciri khas desa Tanggung Kecamatan Padang Kabupaten Lumajang, dengan rencana kegiatan berupa: pelatihan dan pendampingan pengelolaan keuangan berupa pencatatan pembukuan sederhana, memberi bantuan buku catatan transaksi keuangan sederhana, serta alat proses produksi cake/roti dan kue kering berupa alat pengaduk atau pencampur bahan kue dan alat untuk melumatkan, mencincang halus, dan kasar makanan, sayuran dan buah-buahan. Luaran kegiatan berupa: kemampuan membuat pembukuan sederhana, pemberian bantuan buku pembukuan dan alat pengaduk atau pencampur bahan kue. Juga dilakukan, monev dari pihak sivitas STIE Widya Gama Lumajang dalam melakukan pendampingan dan pembinaan pada kelompok secara berkelanjutan kepada mitra KUB “Forum Pemberdayaan Wanita Mandiri
Manajemen Retensi dalam Upaya Mempertahankan Karyawan melalui Dorongan Kepuasan dan Komitmen
Get PDFSpecial attention needs to be paid by the company regarding the employee's intention to leave the organization. The purpose of this study is to develop a conceptual model to prove empirically how retention management can encourage job satisfaction and commitment so that employees do not intend to leave the organization. As many as 36 account officers in Lumajang Regency are willing to become respondents. The approach used is PLS. The results showed that retention management and employee satisfaction were directly able to reduce employee intentions to leave the organization. Employee commitment has not been able to reduce the intention of employees to leave the organization. It is more important to improve the management of employee retention and job satisfaction than their commitment as an effort to minimize the intention of employees leaving the organization
Strategi Pemberdayaan Masyarakat melalui Program Pembentukan Destinasi Wisata dan Usaha Kecil
Get PDFPemerintah Kabupaten Lumajang mempunyai harapan yang tinggi dibidang pariwisata dan kewirausahaan. Hal ini bertujuan untuk meningkatkan ekonomi masyarakat. Salah satu daerah yang mengalami permasalahan pada dua bidang tersebut adalah Desa Wonokerto Kecamatan Gucialit. Tujuan dari kegiatan ini adalah untuk mengatasi permasalahan yang muncul didaerah tersebut melalui kegiatan Kuliah Kerja Nyata Pembelajaran dan Pemberdayaan Masyarakat. Kegiatan ini dilaksanakan oleh 27 mahasiswa STIE Widya Gama Lumajang, mulai tanggal 2 Mei 2019 sampai 29 Juni 2019. Metode yang dilaksanakan berupa pelatihan, sosialisasi, dan bantuan fisik. Hasil dari kegiatan ini berupa meningkatnya keterampilan masyarakat, tersedianya sarana penunjang di lokasi wisata sumber sedaeng dan sumber winong, serta terbentuknya kedasaran masyarakat akan potensi wisata yang ada didaerahnya
Menciptakan Kepuasan Konsumen Dengan Pengalaman Membeli Produk
Get PDFThe number of internet users currently in Indonesia is increasingly growing, along with the development of the times and technology. One of them is the provision of food delivery services. In this research, researchers have the aim to describe how far the influence of the consumer buying experience on satisfaction and the desire to buy back online at Go Food in Surabaya. This research data was obtained through distributing questionnaires to 70 respondents using the accidental sampling method for ordering GoFood in Surabaya, who often bought using GoFood online at least three times in a period of 2 months. The data testing technique used in this research is Partial Least Square. The research proves that buying experience and online customer satisfaction sometimes does not provide a stimulus to repurchase consumers. However, optimal customer satisfaction can result in repurchases on a product or service provided. This is because buying experience and customer satisfaction does not guarantee consumers to buy back a product. However, if consumers are satisfied, consumers will spontaneously make repeat purchases. Even if consumers are satisfied, consumers will indirectly promote products to other consumers
Pengendalain Harga Pokok Produksi Dengan Metode Full Costing Pada “Kerupuk Sari Udang Mbah Oerip-Sidoarjo”
Get PDFCompanies must be able to compete in terms of prices by managing the handling of raw materials, labor and overhaed factories. All three are very important because they directly affect the cost of the product (HPP). UD company Redjo Makmoer Indonesia, is a company that produces crackers. For the determination of production costs and pricing of sales, the company makes a policy on the method of calculating the cost of production. In addition to pricing, also to control the process and reduce the size of the company's production costs. Based on observations for one month the production process, the cost of production with the method of the company that has been run is Rp. 40,100.00. With the full costing method, Rp. 41,500.00. It can be concluded that the cost of production based on the two calculation methods above there are differences or differences. With the full costing method, the cost of production is higher. This shows that so far the calculations made by the company have several elements that have not been included in the calculation