E-Journal Universitas Wiraraja
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KONTRIBUSI PAJAK HIBURAN TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH
Get PDFPenelitian ini menganalisis kontribusi pajak hiburan terhadap penigkatan Pendapatan Asli Daerah (PAD) Kabupaten Sumenep selama periode 2019-2022 menggunakan pendekatan deskriptif kuantitatif. Penelitian ini tidak menggunakan angket ataupun kuesioner, menggunakan teknik observasi non partisipan, dengan teknik analisa data rumus efektivitas dan kontribusi. Penelitian ini bertujuan untuk mengetahui besaran kontribusi pajak hiburan terhadap peningkatan pendapatan asli daerah. Pajak hiburan diidentifikasi sebagai sumber potensial pendapatan daerah. Data diperoleh dari Badan Pendapatan, Pengelolaan Keuangan, dan Aset Daerah (BPPKAD) Kabupaten Sumenep dan dianalisis dengan membandingkan target dan realisasi pajak hiburan serta PAD. Hasil menunjukkan bahwa realisasi pajak hiburan bervariasi setiap tahun dengan rata-rata efektivitas sebesar 67% dengan kontribusi pajak hiburan terhadap PAD rata-rata hanya sebesar 0,02%, tergolong sangat rendah. kontribusinya terhadap PAD Sumenep masih belum optimal karena dalam meningkatkan pendapatan asli daerah karena persentasenya berada di kisaran 0,00% - 10%.
Kata Kunci: Kontribusi, Pajak Hiburan, Pendapatan Asli Daera
EVALUASI KEBIJAKAN PEMERINTAH TERHADAP PENERTIBAN PEDAGANG KAKI LIMA DI JALAN DIPONEGORO MELALUI PERDA NOMOR 3 TAHUN 2002 KABUPATEN SUMENEP
Get PDFPenelitian ini mengevaluasi implementasi Perda Nomor 3 Tahun 2002 tentang ketertiban umum di Jalan Diponegoro, Kabupaten Sumenep, dengan fokus pada pedagang kaki lima (PKL). Menggunakan teori evaluasi kebijakan dari Samudra Wibawa (1998), penelitian ini menerapkan pendekatan deskriptif kualitatif di Kantor Satpol PP. Hasil penelitian menunjukkan bahwa perumusan kebijakan melibatkan berbagai pihak melalui PROLEGDA, namun terkendala kesenjangan institusional karena Satpol PP baru terbentuk pada 2006. Implementasi kebijakan berdampak positif pada ekonomi PKL tetapi mengalami kendala koordinasi antar instansi. Kebijakan ini mengurangi pengangguran, namun menghadapi tantangan seperti kurangnya fasilitas, masalah sampah, dan kemacetan. Efektivitas kebijakan belum optimal karena ketidaksesuaian regulasi dan keterbatasan anggaran, sehingga diperlukan revisi kebijakan dan peningkatan kerjasama lintas sektor. Kesimpulannya, Perda ini disusun melalui kolaborasi antara pemerintah daerah, instansi terkait, dan masyarakat, namun menghadapi tantangan koordinasi dalam implementasinya. Meski berhasil meningkatkan ekonomi dan keteraturan PKL, kebijakan ini juga menimbulkan masalah seperti kurangnya fasilitas dan kemacetan yang perlu diatasi melalui evaluasi dan revisi kebijakan. menyarankan revisi rutin kebijakan oleh DPRD berdasarkan masukan pemangku kepentingan, dukungan Diskoperindag dalam pengembangan infrastruktur dan dana, pelatihan bagi PKL untuk meningkatkan keterampilan, serta evaluasi rutin oleh OPD terkait terhadap implementasi kebijakan.
Kata Kunci: Evaluasi Kebijakan, Pedagang Kaki Lima (PKL), Perda Nomor 3 Tahun 2002, Satpol PP, Kabupaten Sumene
STUDI KELAYAKAN SEBAGAI MANEJEMEN PEMASARAN DESTINASI WISATA GOA JERUK, DAN FOOD COURT DESA KEBONAGUNG SUMENEP
Get PDFABSTRACT
Wisata adalah kegiatan perjalanan yang dilakukan oleh seseorang atau sekelompok orang dengan mengunjungi tempat tertentu untuk tujuan rekreasi, pengembangan pribadi, atau mempelajari keunikan daya tarik wisata yang dikunjungi, dalam jangka waktu sementara. Setiap tempat wisata sekiranya perlu melakukan studi kelayakan destinasi tersebut benar-benar bisa memberikan kenyamanan dan keamanan bagi pengunjung. Manfaat studi kelayakan secara definisi adalah studi yang dilakukan bagi Pengelola agar bisa membantu saat mengambil keputusan terkait pengembangan kedepan. Studi kelayakan ini tentunya merupakan bagian dari fungsi manajemen dalam pengembangan destinasi wisata tersebut. Manajemen Pemasaran Pariwisata menggambarkan cara organisasi yang bergerak dalam kepariwisataan (menyediakan produk/jasa pariwisata) dan destinasi wisata mencapai tujuan pemasaran dengan menentukan sasaran pasar wisatawan yang spesifik dan menggunakan sumber daya pemasaran untuk melayani sasaran pasar dengan baik. Desa Kebonagung yang belakangan sangat serius mengembangkan destinasi wisata Goa Jeruk, wisata air, dan food court memiliki tujuan untuk meningkatkan kesejahteraan masyarakat dalam sektor perekonomian perlu melakukan studi kelayakan agar disetinasi wisata yang saat ini kembangkan bisa benar-benar memiliki road map pengembangan yang jelas. Studi kelayakan ini juga penting dilaksanakan sebagai bagian penting dari fungsi manajemen pemasaran pengelolah. Penelitian ini dilakukan dengan metode deskriptif kualitatif. Metode ini akan memberikan penjelasan data yang jelas melalui wawancara secara mendalam. Dengan demikian hasil penelitian bisa menjadi rekomendasi pada tim pengelolah wisata Desa Kebonagung
Thoracal Thoracic Spinal Anesthesia In Mammae Tumors Excision Surgery
No full textThoracic spinal anesthesia (TSA) is a regional anesthetic technique where the local anesthetic is injected into the thoracic subarachnoid space. It provides rapid onset of sensory and motor block, with segmental anesthesia suitable for surgeries in the thoracic and upper abdominal regions. Compared to general anesthesia (GA), TSA offers various advantages, including hemodynamic stability, decreased stress response, and superior postoperative pain control. We present a case of a 46-year-old female undergoing excision of a left breast tumor under thoracic spinal anesthesia at the T6–T7 level. The procedure was completed successfully without complications, and the patient reported satisfactory intraoperative and postoperative experiences. TSA can be a safe and effective alternative to GA in selected breast surgery cases, with potential benefits including reduced opioid use, stable intraoperative hemodynamics, and faster recovery
ANALISIS PENERAPAN AKUNTANSI PERSEDIAAN BERDASARKAN PSAK NO. 14 PADA CV XYZ
Get PDFPenelitian ini bertujuan untuk menganalisis penerapan akuntansi persediaan di CV XYZ sesuai dengan ketentuan PSAK No. 14 tentang persediaan. Persediaan merupakan aset penting bagi perusahaan manufaktur, dan penerapan yang tepat diperlukan untuk memastikan keakuratan laporan keuangan. CV XYZ merupakan perusahaan manufaktur yang berfokus pada produksi mie sayur instan dan menghadapi tantangan dalam pengelolaan persediaan. Penelitian ini menggunakan metode deskriptif kualitatif dengan pengumpulan data dilakukan melalui observasi, wawancara, serta studi literatur. Hasil penelitian menunjukkan bahwa CV XYZ menggunakan sistem pencatatan perpetual untuk persediaan bahan baku, barang dalam proses, dan barang jadi, serta metode penilaian rata-rata tertimbang. Penerapan ini sesuai dengan PSAK No. 14, yang mendukung pengelolaan persediaan yang efisien dan pelaporan keuangan yang lebih stabil. Selain itu, kartu persediaan digunakan untuk memantau mutasi barang secara real-time, yang meningkatkan keakuratan data persediaan. Sebagai kesimpulan, penerapan akuntansi persediaan di CV XYZ telah memenuhi standar PSAK No. 14. Studi ini menyarankan perusahaan untuk terus meningkatkan keakuratan data dan mempertimbangkan penggunaan perangkat lunak akuntansi yang lebih canggih untuk mendukung pengelolaan persediaan. Penelitian ini memberikan kontribusi bagi pengembangan praktik akuntansi di sektor UKM, khususnya dalam pengelolaan persediaan
Empowering Gen-Z: Pelatihan Digital Marketing Berbasis AI untuk Siswa SMK Nurul Jadid Paiton Probolinggo
Get PDFThe rapid development of digital technology requires the younger generation, especially vocational high school students, to have skills in digital-based marketing. However, many students still do not understand and master effective digital marketing strategies, especially those that utilize artificial intelligence (AI). Therefore, this community service activity aims to improve the understanding and skills of SMK Nurul Jadid Paiton Probolinggo students in AI-based digital marketing. The training was carried out through lecture methods, interactive discussions, and direct practice using various AI tools for digital marketing. Evaluation was carried out through pre-tests and post-tests to measure the effectiveness of the training. The results of the implementation showed a significant increase in student understanding and skills. The average pre-test score of 62.3 increased to 85.7 in the post-test, indicating the effectiveness of the practice-based learning approach. In addition, students were able to implement digital marketing strategies independently in business simulation projects. This activity not only provides short-term benefits but also contributes to students' readiness to face competition in the digital industry. As a follow-up, further mentoring and integration of materials into the school curriculum are recommended to ensure the sustainability of the benefits of this program.Pesatnya perkembangan teknologi digital menuntut generasi muda, khususnya siswa SMK, untuk memiliki keterampilan dalam pemasaran berbasis digital. Namun, masih banyak siswa yang belum memahami dan menguasai strategi pemasaran digital yang efektif, terutama yang memanfaatkan kecerdasan buatan (AI). Oleh karena itu, kegiatan pengabdian ini bertujuan untuk meningkatkan pemahaman dan keterampilan siswa SMK Nurul Jadid Paiton Probolinggo dalam digital marketing berbasis AI. Pelatihan dilakukan melalui metode ceramah, diskusi interaktif, serta praktik langsung menggunakan berbagai tools AI untuk pemasaran digital. Evaluasi dilakukan melalui pre-test dan post-test guna mengukur efektivitas pelatihan. Hasil pelaksanaan menunjukkan adanya peningkatan pemahaman dan keterampilan siswa secara signifikan. Rata-rata skor pre-test sebesar 62,3 meningkat menjadi 85,7 pada post-test, menunjukkan efektivitas pendekatan pembelajaran berbasis praktik. Selain itu, siswa mampu mengimplementasikan strategi pemasaran digital secara mandiri dalam proyek simulasi bisnis. Kegiatan ini tidak hanya memberikan manfaat dalam jangka pendek, tetapi juga berkontribusi pada kesiapan siswa dalam menghadapi persaingan di industri digital. Sebagai tindak lanjut, pendampingan lanjutan serta integrasi materi dalam kurikulum sekolah direkomendasikan untuk memastikan keberlanjutan manfaat program ini
PERLINDUNGAN HUKUM HAK-HAK PEJALAN KAKI TERHADAP PENYALAHGUNAAN TROTOAR
Get PDFIn Indonesia, the government has made facilities easier for pedestrians by installing sidewalks. Sidewalks are pedestrian facilities that are parallel to car traffic lanes but are elevated above the surface of the sidewalk due to the layer on the road. The aims of this research are: 1) To determine the legal protection of pedestrians' rights against misuse of sidewalks. 2) To determine the application of sanctions to misuse of sidewalk functions. This research methodology uses normative juridical which includes primary, secondary and tertiary legal materials. The results of the research show that The sidewalk is the right of road users. This is regulated in Article 131 paragraph (1) UULAJ. and there are rules for the use of sidewalks and road user facilities that must be taken into account include Zebra crossings, pedestrian bridges, tunnel crossings and Pelican crossings. Sanctions that can be imposed for misuse of sidewalks are regulated in article 274 paragraph (2) and article 275 paragraph (1 ) UULAJ
Diagnosing and Managing Intestinal Ascariasis in Vulnerable Communities
Get PDFAscariasis caused by Ascaris lumbricoides, remains one of the most prevalent parasitic infections globally, particularly in developing regions with poor sanitation. This review focuses on the diagnosis and management of intestinal ascariasis in vulnerable communities, where the burden of the disease is disproportionately high. Despite advances in diagnostic tools, such as ultrasonography, which provides a non-invasive, rapid, and effective modality for identifying intestinal worms, significant challenges persist in these regions due to limited healthcare infrastructure and socioeconomic constraints. lumbricoides highlights the need for prompt diagnosis and intervention, as delays can result in complications like gastrointestinal obstruction and systemic health deterioration. Ultrasonographic findings, such as tubular structures with echogenic features and anechoic canals, have proven reliable for early detection. Case studies, such as pediatric patients from underserved areas, underscore the importance of integrating advanced diagnostic approaches into primary care settings. Effective management includes anthelmintic therapy
IMPACT OF INFLATION ON STOCK MARKET PERFORMANCE: A VECTOR AUTOREGRESSION APPROACH
Get PDFThis study investigates the relationship between the inflation, as measured by Consumer Price Index (CPI), and the Nepalese stock market index, exploring both short-term and long-term dynamics. Using econometric tools such as the Vector Autoregressive (VAR) model and Johansen co-integration tests, including time series data, the study examines whether inflation has a significant impact on stock market performance in Nepal. The results reveal that there is no long-term relationship between CPI and the stock market index. It suggests that inflation does not lead to a sustained equilibrium or long-run connection with stock market performance. However, a significant short-term relationship is found, where higher inflation has a weak negative impact on the stock market index, indicating that rising inflation can pressure stock prices in the immediate term. Additionally, Granger causality tests show no clear causal direction between CPI and stock market movements, suggesting that while the two variables may move together in the short run, their relationship does not follow a direct cause-and-effect pattern. The study provides valuable insights for policymakers and investors, suggesting that a comprehensive approach addressing multiple economic factors is essential for stabilizing the stock market. Further research is recommended to explore additional variables and extend the analysis over a longer period to gain a deeper understanding of these dynamics.This study investigates the relationship between the inflation, as measured by Consumer Price Index (CPI), and the Nepalese stock market index, exploring both short-term and long-term dynamics. Using econometric tools such as the Vector Autoregressive (VAR) model and Johansen co-integration tests, including time series data, the study examines whether inflation has a significant impact on stock market performance in Nepal. The results reveal that there is no long-term relationship between CPI and the stock market index. It suggests that inflation does not lead to a sustained equilibrium or long-run connection with stock market performance. However, a significant short-term relationship is found, where higher inflation has a weak negative impact on the stock market index, indicating that rising inflation can pressure stock prices in the immediate term. Additionally, Granger causality tests show no clear causal direction between CPI and stock market movements, suggesting that while the two variables may move together in the short run, their relationship does not follow a direct cause-and-effect pattern. The study provides valuable insights for policymakers and investors, suggesting that a comprehensive approach addressing multiple economic factors is essential for stabilizing the stock market. Further research is recommended to explore additional variables and extend the analysis over a longer period to gain a deeper understanding of these dynamics
TRANSFORMASI PENGELOLAAN KEUANGAN DIGITAL PADA SANTRI PONDOK PESANTREN AL FALAH PUTERI BANJARBARU
No full textDigital transformation in financial management at Al-Falah Islamic Boarding School in Banjarbaru is becoming important along with the increasing use of technology. This study aims to analyze the process of transitioning from cash to electronic money, and its impact on the financial management of Islamic boarding schools. The method used is qualitative with a descriptive approach, involving in-depth interviews and participatory observation of students and Islamic boarding school managers. The results of the study indicate that the use of electronic money increases efficiency and security in financial transactions. However, there are challenges faced, such as low financial literacy among students which hinders the optimal use of electronic money. Education and socialization regarding the use of e-wallets are needed to help students understand the benefits and risks in digital financial management. These findings indicate that financial transformation not only prioritizes technical aspects, but also the importance of increasing financial knowledge and awareness in the Islamic boarding school environment as a step towards more modern and responsible financial management