Jurnal - Universitas Bandar Lampung (UBL)
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Analisis Pemanfaatan Sistem APG X Atas Sistem Pembayaran Jasa Tenaga Kerja Bongkar Muat Pupuk Pada PT. Pupuk Sriwidjaja Palembang
Full text linkThis research is a qualitative research that aims to find out how the payment system for fertilizer loading and unloading labor (TKBM) services after the use of the APG X system and the impact of the APG X system on the payment system for fertilizer TKBM services at PT Pupuk Sriwidjaja Palembang. Data collection techniques through observation and interviews. The results showed that at the beginning of the implementation process of APG X system utilization at PT. Pusri Palembang there are technical and social challenges where social challenges there are still differences in vendor perceptions in using the APG X system, especially vendors in the East Java region and new vendors and technical challenges need to be developed on the APG X system to make it easier for vendors to use the APG X system without further data processing, besides that the utilization of the APG X system has a positive impact on the payment of fertilizer TKBM services to vendors of PT Pusri Palembang where vendors are faster in billing because of the ease of completing billing documents, preventing the potential for double billing by vendors and a good impact on the vendor's cash flow because it is faster to receive payment for fertilizer TKBM services
Analisis Tantangan dan Solusi Penagihan PBB P2 : Perspektif Petugas Pajak Di Wilayah Kota Yogyakarta
Full text linkPenelitian ini bertujuan untuk menganalisis tantangan serta solusi dalam penagihan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) dari perspektif petugas pajak di Kota Yogyakarta. Fokus utama penelitian ini adalah mengidentifikasi faktor-faktor yang menghambat kepatuhan wajib pajak serta mengevaluasi efektivitas strategi penagihan yang diterapkan oleh Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kota Yogyakarta. Penelitian ini menggunakan metode kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Analisis data dilakukan menggunakan teknik triangulasi untuk meningkatkan validitas hasil penelitian. Hasil penelitian menunjukkan bahwa tantangan utama dalam penagihan PBB-P2 mencakup rendahnya kesadaran wajib pajak, keterbatasan informasi mengenai prosedur pembayaran, serta ketidaksesuaian data objek pajak dengan kondisi di lapangan. Selain itu, keterbatasan sumber daya manusia dan teknologi dalam pengelolaan pajak daerah juga menjadi kendala dalam optimalisasi penerimaan pajak. Untuk mengatasi permasalahan tersebut, BPKAD Kota Yogyakarta menerapkan berbagai strategi, seperti peningkatan sosialisasi pajak kepada masyarakat, optimalisasi sistem digital dalam pengelolaan pajak, serta kerja sama dengan berbagai pihak dalam proses penagihan. Inovasi lain yang diterapkan termasuk program jemput bola, pekan panutan PBB-P2, serta pelibatan Kejaksaan Negeri dalam penagihan wajib pajak yang menunggak. Penelitian ini diharapkan dapat memberikan kontribusi bagi pengelolaan pajak daerah, terutama dalam meningkatkan kepatuhan wajib pajak serta efektivitas sistem penagihan PBB-P2 di Kota Yogyakart
Dampak Deflasi Terhadap Perekonomian Lampung
Full text linkPenelitian ini bertujuan untuk menganalisis dampak deflasi terhadap perekonomian Provinsi Lampung, dengan fokus pada sektor-sektor utama ekonomi seperti pertanian, industri pengolahan, dan perdagangan. Menggunakan pendekatan kuantitatif dengan analisis data sekunder yang diperoleh dari Badan Pusat Statistik (BPS), Bank Indonesia (BI), serta kementerian terkait, penelitian ini menemukan bahwa deflasi di Lampung berpengaruh negatif terhadap pertumbuhan ekonomi daerah, daya beli masyarakat, dan tingkat pengangguran. Penurunan harga komoditas utama seperti kopi dan karet menurunkan pendapatan petani, yang kemudian berdampak pada penurunan konsumsi rumah tangga dan peningkatan kemiskinan. Sektor industri pengolahan juga merasakan dampak dengan berkurangnya kapasitas produksi dan meningkatnya pengangguran. Penelitian ini merekomendasikan kebijakan fiskal yang lebih proaktif, seperti pemberian subsidi kepada petani, serta diversifikasi ekonomi untuk mengurangi ketergantungan pada sektor pertanian. Dengan langkah-langkah tersebut, diharapkan perekonomian Provinsi Lampung dapat lebih stabil dan lebih tahan terhadap fluktuasi harga komoditas
Stakeholder Collaboration in Conservation and Tourism Area Management in Petengoran, Lampung Province
Full text linkPetengoran Mangrove Forest is an ecotourism area located between Sari Ringgung Beach and Dewi Mandapa Beach, precisely in Gebang Village, Padang Cermin Subdistrict, Pesawaran Regency. This area is a mangrove forest conservation site initiated in 2009. The conservation efforts were driven by the need to prevent malaria outbreaks that emerged in the same year. Consequently, the community voluntarily started rehabilitating the mangrove area for conservation purposes. The opening of this conserved mangrove area as a tourism destination needs to be analyzed to avoid negative impacts on various aspects of life. Therefore, the purpose of this study is to identify the characteristics of the Petengoran Mangrove Forest and develop strategies for collaborative stakeholder management that consider both conservation and tourism landscapes. The research methodology employed a mixed-method approach, combining qualitative and quantitative analyses. Qualitative data were obtained from key informants, while quantitative data were collected using the Mental Modeler application to provide weighted considerations for the forest area as a conservation and tourism landscape. The results indicate that in the stakeholder scenario, by considering the involvement of the government, private sector, and non-governmental organizations, the highest values were assigned to regulation with a score of 0.06, conservation with a score of 0.02, and tourism with a score of 0.01
Spirit of Place Study of Malioboro Cultural Heritage Case Study: Margo Utomo Road Section
Full text linkMargo utomo is one of the famous street names in Yogyakarta, which is located south of the white pal monument to the eastern entrance of the monument station and is included in the philosophical axis. This research focuses on the margo utomo road section which is included in the Malioboro Cultural Heritage Area (KCB). The urgency of this research is to find the Genius Loci and describe the context that is owned as a public space. The purpose of this research is to explore the city's public space by looking at image expression by finding visual uniqueness, the spaces formed and the character of the area created. This research uses a qualitative descriptive method with an architectural phenomenology approach by describing the Genius Loci that are formed. The results of the research found the role of the philosophical axis as a Genius Loci owned by the road section because it provides local uniqueness in the aspects of image, space and character. This research recommends when the development of road sections is carried out with a phenomenological approach because it strengthens the Genius Loci owned so that it can strengthen the philosophical axis as the main element
Application Study of Art Deco Style to Buildings at Teluk Betung, Bandar Lampung
Full text linkTeluk Betung was the capital of Lampung residency during the Dutch colonial era and has historical value. There were colonial-style buildings, including art-deco. Therefore, it is necessary to conduct a study on “The Application of Art deco Style in Teluk Betung”. This research was qualitative, with historical methodology. The research area determined based on previous studies, then defining the art-deco style buildings. There were 11 art-deco style buildings. Precedents were taken from art-deco style buildings on Braga Street, Bandung. The findings of this study were: (a) The use of art deco ornamentations in Teluk Betung was minimal, unlike in Braga, which was rich, detailed and heavy; (b) art-deco in Teluk Betung used flat, 2-dimensional geometric square elements, while in Braga, the decorative elements were 3-dimensional and protruding; (c) most of corner buildings had segmented and rigid turns, only a few having streamlined, curved corners. In Braga, most corner buildings had streamlined turns; (d) horizontal-line elements stood out in the art-deco buildings in Teluk Betung, meanwhile in Braga, horizontal lines were not as prominent as they were. Overall, the art deco characteristics in the Teluk Betung were geometric deco, horizontal straight-line deco, streamlined deco, and a few ornamental deco elements
Pengaruh Sistem Informasi Akuntansi Dan Karakteristik Wirausaha Terhadap Keberhasilan UMKM (Studi Kasus Pada Usaha Kopi Cap Gentong Di Bandar Lampung)
Full text linkPenelitian ini bertujuan untuk menganalisis dampak dari Sistem Informasi Akuntansi serta sifat-sifat wirausaha terhadap pencapaian keberhasilan (UMKM). Penelitian ini menerapkan pendekatan kuantitatif dan menggunakan SPSS sebagai sarana untuk menganalisis informasi. Pengujian kualitas data yang dilakukan meliputi validitas dan konsistensi, Selanjutnya, dilakukan pengujian terhadap asumsi-asumsi dasar, yang mencakup uji distribusi normal, uji multikolinearitas, dan uji heteroskedastisitas. Selanjutnya, pengujian hipotesis dilaksanakan dengan menerapkan uji t, yang kemudian dilanjutkan dengan analisis koefisien determinasi. Jumlah partisipan dalam studi ini berjumlah 30 individu. Metode yang diterapkan untuk pengambilan sampel adalah teknik jenuh, yang mengindikasikan bahwa semua responden berperan sebagai subjek dalam penelitian ini. Temuan penelitian mengindikasikan bahwa variabel Sistem Informasi Akuntansi dan sifat-sifat kewirausahaan berkontribusi secara positif dan signifikan terhadap kesuksesan Usaha Mikro Kecil Menengah (UMKM) Kopi Cap Gentong di Bandar Lampung. Diharapkan dengan penelitian ini dapat menjadi reverensi bagi Kopi Cap Gentong Di Bandar Lampung untuk lebih memperhatikan pengaruh Sistem Informasi Akuntansi Dan Karakteristik Wirausaha untuk keberhasilanny
Evaluation of Bus Rapid Transit Stop Design Against Universal Design Criteria in Bandar Lampung City
Full text linkSince its construction in 2011, BRT stops in Bandar Lampung have been spread along the Rajabasa-Sukaraja and UNILA-ITERA routes, with the last renovation in 2019. However, after the pandemic, its function changed to become a place for street vendors to trade and a place for the homeless to rest. The BRT system requires ramp stairs that can reduce delays, especially for the elderly, disabled, and passengers with luggage. This study identifies the typology of BRT stop designs, identifies the fulfillment of universal design standards, and determines the dominant variables that affect the quality of the stops. Using a qualitative descriptive method, 5 typologies were found from 41 existing stops. Dominant variables such as pedestrian lane width and stop capacity showed good results, but important variables such as guideways, stop ramps, and information boards did not meet universal standards. Overall, the level of fulfillment of universal design standards is in the "moderate" category with an index of 1-2. It is recommended that design improvements refer to stops with the highest index, such as Trans ITERA, to meet user needs according to universal design
Pengaruh Perubahan Perilaku Pengunjung pada Pusat Perbelanjaan Pasca Pandemi, Studi Kasus: Mall Blok M dan Plaza Semanggi
Full text linkAbstract: This study aims to investigate the factors that lead to the lack of visitor visits in two old malls in Jakarta, namely Mal Plaza Semanggi and Mal Blok M. The research method used is quantitative analysis by analyzing and identifying people who have visited the two malls. The study population included 50 respondents who filled out the online form from various regions. The inclusion criteria were those who had visited Mal Plaza Semanggi or Mal Blok M, and had visited other large malls in Jakarta besides these two malls. The results showed positive indications that Plaza Semanggi Mall and Blok M Mall experienced a decline in visitation after the pandemic, while other large malls managed to recover from the impact of the pandemic. Respondents gave a negative impression of Mal Plaza Semanggi and Mal Blok
Efektivitas Audit Internal Terhadap Kualitas Laporan Keuangan Pada PT. Master Ekspres Indo
Full text linkPenelitian ini bertujuan untuk mengkaji dan menganalisis secara komprehensif peran audit internal dalam meningkatkan kualitas pelaporan keuangan. Pendekatan yang digunakan adalah deskriptif dengan metode tinjauan pustaka. Hasil penelitian didukung oleh analisis data kuantitatif yang menunjukkan adanya korelasi positif yang signifikan antara peran audit internal dan kualitas pelaporan keuangan. Meskipun audit internal sering menghasilkan rekomendasi perbaikan, respons yang kurang tepat dan lambat dari pihak auditee dapat mengurangi efektivitas evaluasi yang dilakukan oleh auditor internal. Data dalam penelitian ini diperoleh melalui kuesioner dan observasi yang disebarkan kepada partisipan. Untuk menganalisis data, digunakan metode regresi linier berganda dengan bantuan perangkat lunak SPSS. Temuan penelitian menunjukkan bahwa peran audit internal memberikan dampak positif terhadap kualitas pelaporan keuangan di PT Master Ekspres Indo, yang menegaskan pentingnya audit internal dalam mendukung transparansi dan akurasi informasi keuangan perusahaan