IJEBD (International Journal Of Entrepreneurship And Business Development)
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The Effectiveness and Contribution of Hotel and Restaurant Tax Revenue to PAD Palopo City
Get PDFPurpose: Regional Original Income is revenue from local tax levies, regional levies, separated regional wealth management and other income. Restaurant tax and hotel tax are included in local taxes. Restaurants and hotels are potential sectors in increasing the effectiveness of tax revenues and their contributions can spur economic development in Palopo City. The purpose of this study was to determine the effectiveness and contribution of restaurant taxes and hotel taxes to PAD in Palopo City. The research was conducted at the Regional Revenue Service of Palopo City.
Design/methodology/approach: The analytical method used is a descriptive method, namely analyzing the realization of restaurant tax and hotel tax realization data from 2016-2020.
Findings: The results of the overall study The effectiveness of restaurant tax revenues and hotel taxes in 2016-2020 is very effective. Revenue from restaurant tax and hotel tax in 2016-2020 made a good contribution to PAD.
Practical implications: The leadership of DISPENDA should be committed to the targets to be achieved every year, and strive to increase the contribution of restaurant taxes and hotel taxes to local revenues.
Originality/value: The paper is original
Paper type: Research pape
The Influence of Cultural and Social Factors on Consumer Purchase Decisions of Ornamental Plants in Galeri Hejo
Get PDFPurpose: The purpose of this research is to determine how the independent variable (cultural and social factors) influences the dependent variable (purchase decisions) of ornamental plants in Galeri Hejo.
Design/methodology/approach: This research is using quantitative methods and the collected data is primary data obtained from the outcomes of directly distributing questionnaires to respondents.
Findings: It was found out that there was a significant influence on consumer purchase decision of ornamental plants in Galeri Hejo.
Paper type: Research Pape
Collaborative Learning Model of MBKM Curriculum based on E-Learning of Narotama University
Get PDFPurpose: The purpose of this study was to determine the collaborative learning model of the e-learning-based MBKM (Independent Learning Independent Campus) curriculum policy that is effective and able to ensure the achievement of the MBKM IKU No. 7 goal.
Design/methodology/approach: This study uses a mix method approach employing a quantitative approach using crosstab and chi-square analysis, while a qualitative approach mobilizing interviews and FGDs. The research conducted is a survey because it includes the entire population as the object of research, the students who are directly or indirectly involved in the MBKM policy are 1633 people, while for lecturers are all 107 Narotama University lecturers.
Findings: The results show of the crosstab analysis and chi-square test, it can be seen that from 16 MBKM policy indicators as many as 15 indicators have a significance value above 0.05, only one indicator is the indicator of knowing about the Independent Learning-Independence Campus (MBKM) policy and for Crostabs and ChiSuare analysis of the MBKM policy for Collaborative Learning and e-learning on the perception of e-learning in the form of a team based project method that supports the implementation of the MBKM policy shows that of the 16 MBKM policy indicators, 15 indicators have a significance value above 0.
Paper types: Research pape
Edupreneur: Developing Boardgame As a product of University Entrepreneurial Activities
Get PDFPurpose: This paper will discuss the effectiveness of board games as an educational tool in people's development and the possibility of boardgame as a university product. Developing a board game as an alternative to entrepreneurship products was explored as a stimulating learning program, especially for the adult learning program. People need to gain more competencies to be accelerating with the current condition and compete in this era, as competencies are essential, so people must acquire and learn new competencies. Meanwhile, learning is not a one-way round; it is a complex process that needs to emerge within themself. Board games are instruments that can help people learn new competencies and enhance people capacity, with fun and enjoyable way.
Design/methodology/approach: This study uses quantitative research with 70 respondents consist of 60 respondents as the participant of boardgame and 10 lecturers.
Findings: Board games could be a learning method that is fun, challenging, and engaging for participants. Board games are great tools to be used as they follow the andragogy assumptions, hence positively impacting learning. This study aims to give scientific studies on the use of board games in human development settings. As well as the opportunity of the University to develop the edupreneurship within their university.
Research limitations/implications: First, this study only conducted at the participants from one holding company that participates in the training program. Further study with larger participants and from various companies is recommended. Second, this study only uses simple descriptive analysis from the participant's evaluation and lecturer’s opinion, different types of data collection tools might be used in the further study.
Practical implications: The study also showed that universities should take part in developing entrepreneurship activities by supporting them. The study also revealed that boardgame could become one of the products from the University, especially from the Faculty of Psychology.
Originality/value: Exploring the board games as a learning method that is fun, challenging, and engaging for participants., as well as the possibility of earning income for the lecturers, students and lecturers.
Paper type: Research Pape
Marketing Mix of Dry Bulk Market Share at Jamrud Terminal
Get PDFPurpose: The purpose of this study is to find out and analyze how the marketing mix affects the market share of loading and unloading dry bulk at Jamrud Terminal.
Design / methodology / approach: The method in this study uses a quantitative approach with multiple linear regression analysis
Findings: The research is conducted on the service users of Jamrud Terminal
Research limitations / implications: This study is only limited by using four independent variables and one dependent variable. The independent variables are product, price, promotion and place. The dependent variable is market share
Practical Implications: The population is 54 employees determined by the Slovin formula and random sampling.
Originality / Value: This research is conducted at a company using port service at Jamrud Terminal.
Paper type: Research pape
From Waste to Golden Opportunity: A Portrait of Community's Social and Economic Transformation Through the Application of the 3R Concept in the Era of Sustainable Development
Get PDFThis research is a qualitative research that presents an overview of the social and economic transformation that can be achieved through the application of the 3R (Reduce-Reuse-Recycle) concept in the Cipageran Community 22 Sukatani Village, West Java Regency. 
Workload, Competency, Work Motivation and Their Effect on Employee Performance at the Small Industrial Clushter of Wood Processed in Madiun Regency
Get PDFPurpose: This paper aims to explain Workload, Competencies, Work Motivation and Its Effect on Employee Performance at the Small Processed Wood Industrial Center in Madiun Regency..
Design/methodology/approach: Research models with the development of hypotheses are derived based on literature. To provide empirical evidence, researchers conducted a survey, primary data was collected using questionnaire lists, and saturated sampling of 60 employees.
Findings: The results showed that each variable of Workload, Competence, and Work Motivation had a positive and significant effect on Employee Performance at the Processed Wood Small Industrial Center in Madiun Regency.
Practical implications: The implication of the research is to examine the perceptions of 60 employees at the Processed Wood Small Industrial Center in Madiun Regency. The analytical technique used is multiple linear regression..
Originality/value: This paper is original.
Paper type: Is categorized as a research paper
Top Management Support, Knowledge of Accounting Employee, Use of Information Technology on The Quality of Accounting Information System (AIS)
Get PDFPurpose: This study aim for testing the effect of Top Management Support, Knowledge of Accounting Employee, Use of Information Technology on the Quality of Accounting Information System (AIS).
Design/ methodology / approach: This research is an associative quantitative research. The data used in this research is secondary data; previous research book and journals references and primary data; questionnaire spreaded to respondents. Technique of collecting data in this study was using the survey method with 145 respondents who were tested with the PLS (Partial Least Square) application.
Findings: The results of this study indicate that Top Management Support and the use of information technology have a positive and significant effect on the quality of Accounting Information System, while the knowledge of Accounting Employee has a positive but not significant effect on the quality of Accounting Information System.
Research limitations/implications: The questionnaires was distributed only to financial institutions. However, the distribution of this questionnaire was only limited to the recipients of the letter ( receptionist ) from the financial institutions due to the Covid-19 pandemic and it is possible that the respondents did not understand the contents of the questionnaire given the lack of explanation and understanding provided by the researcher. In addition, limited number of samples and didn’t fulfill the representation of all regions in Indonesia.
Originality/value: The Paper is Original
Paper Type: Research pape
Performance Review of Sustainable Urban Drainage System with Lid Concept
Get PDFPurpose: Land conversion reduces infiltration areas and increases runoff that causes flooding and inundation. Efforts to reduce the impact are very important to minimize economic losses. However, large-scale attempts by widening rivers and land acquisition are difficult to implement, especially in urban areas. It requires the management of rainwater runoff at the source. The new paradigm for sustainable urban drainage systems is the LID (low impact development) concept, which approaches hydrology as a framework, considers micromanagement, and controls rainwater at its source.
Design/methodology/approach: It also uses simple non-structural methods to create a multifunctional area.
Findings: LID can handle the flood water level and volume as well as the rise and fall of the base flow that will be released to the downstream site and filter waste. Its application consists of several units that depend on local needs, such as porous and semi-permeable pavements, retention and detention reservoirs, wetlands, infiltration trench, ditch, gulley, and well. It also includes a rooftop reservoir, green roofing, rainwater reuse, underground reservoir, grassed strips, and bioswale.
Originality/value: This paper is an original work.
Paper type: Research pape
Written Approval for Commercialization of Portrai Photography: A Study of Law No. 28 of 2014 in the context of Improving the Distro Business in Indonesia
Get PDFPurpose: The purpose of this research is to examine the rules of written approval for the Commercialization of Portrait Photography as contained in Article 12 Paragraph (1) of the Copyright Law No. 28 of 2014 in the context of Improving the Distro Business in Indonesia.
Design/methodology/approach: The type of legal research used is normative juridical research. The approach used in this research is the statutory approach and the conceptual approach. The sources of legal materials used in this doctrinal research consist of primary legal materials and secondary legal materials. The collected legal materials will be analyzed in a qualitative normative manner by reviewing, interpreting, and constructing statements contained in in-laws and regulations and other legal documents related to issues related to photo commercialization.
Findings: Given the increasing competition in the business world, many creative business actors make their productions interesting, one of which is done by making t-shirts with portraits of artists and public figures obtained from the photographer who took the photo shoot. For example, example, a photographer takes a photo of an artist and uses it to line up his photo studio by making advertisements or billboards for the artist's portrait in his photo studio and has obtained permission from the artist, then the photographer sells the results of his work to the person, who by that person takes the portrait of the artist in the photo. fit on t-shirts to produce and sell. In this case, the photographer and the person who bought the photographer's portrait (portrait photography) violated copyright because the commercialization of portrait photography contained in the t-shirt was carried out without written permission from the person being photographed, while the regulation of portrait commercialization in Law No. 28 the year 2014 concerning Copyright, permission or approval of the person being photographed is only limited to commercialization for advertising and billboards, even though there are economic benefits that the t-shirt seller gets from the sale of the t-shirt and in fact, the t-shirt sells because the buyer bought the t-shirt because of the artist's portrait. in the shirt.
Paper type: Research pape