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EFEKTIVITAS PEMUNGUTAN PAJAK REKLAME DAN KONTRIBUSINYA TERHADAP PAJAK DAERAH (Studi pada Badan Pendapatan Daerah Kabupaten Malang Tahun 2019-2021)
Get PDFThe decentralization system implemented in the Indonesian government makes each region obliged to finance its own regional households for the implementation of regional autonomy that is able to realize regional independence and equitable development to improve people's welfare. The government tries to finance its own work program by optimizing local revenue, one of which is from the local tax sector, namely billboard tax. The purpose of this study is to solve the problem of how the Malang Regency Government can collect billboard tax effectively and efficiently according to the potential existing billboard tax revenue target, so that it can be seen to what extent billboard tax collection can contribute to local tax revenue in Malang Regency. The performance of the Malang Regency government in implementing billboard tax collection is explored more deeply in this study, which uses an analytical descriptive method with a qualitative approach. Data collection methods include observation, documentation, and interviews. The data analysis method used qualitative analysis procedures. The research findings show that for three years from 2019 to 2021, the effectiveness of Malang Regency's billboard tax collection is included in the highly effective category. Because the result of billboard tax collection on local taxes has been less than 10%, the contribution of billboard tax to local taxes is included in the very low threshold.Sistem desentralisasi yang diterapkan di pemerintahan Indonesia membuat setiap daerah wajib untuk membiayai rumah tangga daerahnya sendiri demi terselenggaranya otonomi daerah yang mampu mewujudkan kemandirian daerah dan pemerataan pembangunan untuk meningkatkan kesejahteraan masyarakat. Pemerintah berusaha untuk membiayai program kerjanya sendiri dengan cara mengoptimalkan pendapatan asli daerah, salah satunya dari sektor pajak daerah yaitu pajak reklame. Tujuan dari penelitian ini adalah untuk mendeskripsikan dan menganalisis langkah-langkah yang dilakukan pemerintah agar pemungutan pajak reklame di Kabupaten Malang efektif, serta hasil pemungutan pajak reklame tersebut dan seberapa besar kontribusinya terhadap pajak daerah di Kabupaten Malang. Kinerja pemerintah Kabupaten Malang dalam melaksanakan pemungutan pajak reklame digali lebih dalam pada penelitian ini, yang menggunakan metode deskriptif analitik dengan pendekatan kualitatif. Metode pengumpulan data meliputi observasi, dokumentasi, dan wawancara. Metode analisis data penelitian ini menggunakan prosedur analisis kualitatif. Temuan penelitian menunjukkan bahwa selama tiga (tiga) tahun sejak 2019 hingga 2021, efektivitas pemungutan pajak reklame Kabupaten Malang termasuk dalam kategori sangat efektif. Karena hasil pemungutan pajak reklame atas pajak daerah selama ini kurang dari 10%, maka kontribusi pajak reklame terhadap pajak daerah termasuk dalam ambang batas yang sangat rendah
Pemanfaatan Platform CETTAR Sebagai Inovasi Layanan dalam Mengimplementasikan Good Governance di Jawa Timur
Get PDFPublic services are the main indicator of government performance. A step to overcome the weaknesses of public services is the development of digital-based public services. In order to build a strong East Java government structure, the public service innovation of the CETTAR program is examined in this article. Through the website and application, someone can access the CETTAR East Java application. A library research approach was used in this research. Data was collected for research using documentation methods and content analysis techniques for online data monitoring. A study of relevant literature, research and journals was carried out for this research. This study intends to learn more about the innovation of the CETTAR program and the challenges of implementing trustworthy governance. Based on research findings, this program has been running quite effectively, but there are still challenges in the form of a lack of socialization and strategies that are only half-implemented. It is hoped that the general public can benefit from this research, especially the people of East Java and it can be a means of increasing awareness about how important it is to realize good governance, because it cannot be realized without public service innovation. On the other hand, this research is expected to provide advice to government stakeholders. related to continuing to stimulate performance in order to achieve maximum targets
PROFIL KOMUNIKASI MATEMATIS TULIS MAHASISWA TAHUN PERTAMA PERKULIAHAN DALAM PEMECAHAN MASALAH DIFFERENSIAL
Get PDFThis research aims to describe the mathematical communication profile of first year students studying differential material. The research method begins with preparation, data collection, transcription and analysis. A total of 10 students were given math problem sheets, containing contextual story problems consisting of one number regarding differentials. A student was selected as a research subject based on Polya indicators and was interviewed in a semi-structured and in-depth manner to dig up further information and then analyzed using a cognitive lens. The research results show that the research subjects can solve mathematical problems well. The subject can communicate ordinary sentences well into mathematical sentences. The components of words use, visual mediators, narratives, and routines show that students' written mathematical communication skills are very good in solving differential problems.Penelitian ini bertujuan untuk mendeskripsikan profil komunikasi matematis mahasiswa tahun pertama perkuliahan pada materi differensial. Metode penelitian diawali dari persiapan, pengumpulan data, transkrip dan analisis. Sebanyak 10 mahasiswa diberi lembar soal matematika, berisi soal cerita kontekstual yang terdiri dari satu nomor mengenai differensial. Seorang mahasiswa terpilih sebagai subjek penelitian berdasarkan indikator Polya dan diwawancarai secara semi tersruktur dan mendalam untuk menggali informasi lebih lanjut lalu dianalisis secara commognitive. Hasil penelitian menunjukkan bahwa subjek penelitian dapat menyelesaikan permasalahan matematis dengan baik. Subjek dapat mengomunikasikan dengan baik kalimat biasa menjadi kalimat matematika. Komponen words use, visual mediators, narratives, dan routines menunjukkan bahwa kemampuan komunikasi matematis tulis mahasiswa sangat baik di dalam menyelesaikan masalah diferensial
Pengaruh Rasio Keuangan Terhadap Perubahan Laba pada Perusahaan Tekstil dan Garmen yang terdaftar di BEI
Get PDFThis research was taken from 2019 to 2022 which aims to examine the effect of financial ratios on changes in profits in textile and garment manufacturing companies listed on the IDX. Several types of ratios are used as dependent variables in the analysis of financial indicators such as Quick Ratio, Debt to Asset Ratio, and Debt to Asset Ratio. Independent variables include Inventory Turnover, Inventory to Sales Ratio, and Net Profit Margin. All businesses in the textile and apparel sector were included in the population of this study. In the study, 15 companies were taken through purposive sampling technique. The results of the analysis in this study also show that the independent variables do affect the dependent variable. The t test shows that Quick Ratio, Inventory to Sales, and Net Profit Margin all have a positive and statistically significant relationship with changes in profit. So, it can be concluded that Quick Ratio, Inventory to Sales and Net Profit Margin have a significant effect on changes in profit in manufacturing companies in the textile and garment industry subsector. These results prove that the inventory turnover ratio and the ratio of debt to assets have little impact on changes in profit
Pengaruh Penggunaan Lembar Kerja Mahasiswa (LKM) Berbasis Case Study Untuk Melatih Kemampuan Memecahkan Masalah Pada Mahasiswa
Get PDFThis research aims to determine the effect of using case study-based student worksheets to train students' problem-solving skills. This research is an experimental research with a one group pre-test ¬post-test design. The research subjects were 26 Agribusiness Animal Husbandry students, class IB, Semester 1. The research instrument is a test of student learning outcomes. Data collection techniques are carried out using tests, observation and documentation. The data analysis technique uses the non-parametric Wilcoxon statistical test. The research results showed that 26 students obtained pre-test learning outcomes of 3.4 and post-test 3.8, meaning there was an increase in student learning outcomes after the treatment, by 0.4 or 40%. The n-gain value of problem-solving skills for students as a whole was obtained on average 0.6 which is included in the medium category. There is an influence between the pre-test and post-test learning outcomes of the BSF maggot production and reproduction biotechnology course material on BSF maggot animal development structure material for IB livestock agribusiness students
Implementasi Project Based Learning untuk Mewujudkan Profil Pelajar Pancasila di Sekolah Dasar Negeri
Get PDFThis research aimed to analyze the implementation of Project Based Learning to create a Pancasila student profile at SD Negeri Bakulan, Yogyakarta. This type of research was qualitative in the form of a case study through interviews, observation, and document study. The research results showed good planning at SD Negeri Bakulan regarding the implementation of PjBL, which was characterized by team formation, scheduling, creating general themes, creating teaching modules, and outreach to students’s parents. The implementation stage was carried out by following the steps of the PjBL learning model. After the implementation stage, reflection and evaluation were carried out for each PjBL activity. Supporting factors in implementing PjBL at SD Negeri Bakulan include good cooperation from teachers, teacher readiness in planning and implementing it, high student enthusiasm, good parental enthusiasm, the existence of facilities and infrastructure as well as tools and materials that were readily available, and there were examples of implementing project learning on the independent teaching platform. . Meanwhile, factors that hinder the implementation were the students feeling bored in the middle of the process and teacher creativity still needs to be further developed.This research aimed to analyze the implementation of Project Based Learning to create a Pancasila student profile at SD Negeri Bakulan, Yogyakarta. This type of research was qualitative in the form of a case study through interviews, observation, and document study. The research results showed good planning at SD Negeri Bakulan regarding the implementation of PjBL, which was characterized by team formation, scheduling, creating general themes, creating teaching modules, and outreach to students’s parents. The implementation stage was carried out by following the steps of the PjBL learning model. After the implementation stage, reflection and evaluation were carried out for each PjBL activity. Supporting factors in implementing PjBL at SD Negeri Bakulan include good cooperation from teachers, teacher readiness in planning and implementing it, high student enthusiasm, good parental enthusiasm, the existence of facilities and infrastructure as well as tools and materials that were readily available, and there were examples of implementing project learning on the independent teaching platform. . Meanwhile, factors that hinder the implementation were the students feeling bored in the middle of the process and teacher creativity still needs to be further developed
Desain Layout Ruang Kelas dengan Pendekatan Ergonomis Human-Centered Approach
Get PDFThe classroom is a room that functions as a place for theoretical, practical learning activities that do not require special equipment and practice with special tools that are easy to provide. One practice with special tools that is easy to provide is learning Information and Computer Technology (ICT) using a laptop. Not all schools have an ICT practice room. ICT practical activities are carried out in the classroom. Therefore, it is necessary to create guidelines for designing classroom layouts as modifications to classrooms that will be used as ICT practical learning spaces. The method used in designing classroom layouts is an ergonomics approach, namely the Human-Centered Approach. Classroom design using an ergonomics approach is carried out by placing humans at the center of the design or the Human Centered Approach. The design of the classroom layout as an ICT learning space is carried out by adapting to the requirements set out in the Regulations of the Ministry of Education, Culture, Research and Technology which contain classroom requirements and are combined with ergonomic principles. Class layout design begins with creating an initial layout, then a configuration layout and simulating teacher mobility in the configured class layout. The class layout design was made using Microsoft Visio software and the teacher mobility simulation was carried out using Promodel software. From this research, results were obtained in the form of 2 (two) alternative classroom layout designs as ICT learning spaces
Efektivitas Net Interest Margin dan Loan to Deposit Ratio Terhadap Profitabilitas Perbankan
Get PDFThis research examines the effectiveness of Net Interest Margin (NIM) and Loan to Deposit Ratio (LDR) on banking profitability. The study employs a quantitative approach using financial data from a sample of banks over a specific period. Through regression analysis, the study explores the relationship between NIM, LDR, and profitability indicators such as Return on Assets (ROA) and Return on Equity (ROE). The findings suggest a significant impact of NIM and LDR on banking profitability, indicating that these two factors play crucial roles in determining the financial performance of banks. Moreover, the study contributes to the existing literature by providing empirical evidence regarding the effectiveness of NIM and LDR in influencing bank profitability. Understanding these relationships is essential for bank management, policymakers, and stakeholders in making informed decisions related to financial performance and risk management. The results imply that banks should carefully manage their interest margins and loan-to-deposit ratios to enhance profitability and sustain long-term growth. The study underscores the importance of monitoring NIM and LDR dynamics as part of effective banking management strategie
Penerapan Regresi Kuantil Pada Wajib Pajak Kendaraan Bermotor
Get PDFAwareness of motor vehicle taxpayers can increase regional income; therefore, it is necessary to analyze a method to see the magnitude of the influence of taxpayer factors. Traffic accidents, the number of motorized vehicles, the number of workers, and the number of violation cases that occur are factors applied to quantile regression in this study. The research was carried out by collecting secondary data at BPS Blitar City in 2012–2021 regarding the number of traffic accidents, the number of motorized vehicles, the number of employees, and the number of cases of violations that occurred. Data processing using quantile regression is used because the data for 2012–2021 on the vehicle tax payer factor in Blitar City is normally distributed. From the research results, there are 3 factors that are positively correlated and 1 factor that is negatively correlated. From the resulting quantile regression model, it can be concluded that every decrease in the number of traffic accidents and decrease in the number of motorized vehicles will reduce the results of motor vehicle taxpayer collections. Meanwhile, increasing the number of employees and the number of traffic violations will increase the results of motor vehicle tax collections
Inovasi Pembelajaran Berbasis Media Qr Code Dalam Meningkatkan Motivasi Belajar Matematika Di SD Negeri Birowo 02 Binangun Blitar
No full textThe aim of this research is to determine learning innovation and increase student motivation in mathematics lessons based on the PBL method and QR-Code media. The method used is qualitative with a case study type. Data was obtained through interviews, observation and documentation. Data analysis uses three simultaneous steps, namely data condensation, verification and presentation. The research results state that learning innovations based on QR-Code media can speed up understanding in the learning process, clarify the presentation of material considering that it is displayed using gadgets owned by students, learning time can be conditioned while eliminating students' boredom, and most importantly increase students' learning motivation in mathematics subjects. Student motivation is slowly being built using QR-Code media, making learning more effective, active and fun. The effectiveness of learning is influenced by the learning methods and media used. The two are interrelated, where the choice of a particular method will influence the type of media that will be used. In the sense that there must be a match between the two to realize the goals of mathematics learning.Abstrak: Tujuan penelitian ini adalah untuk mengetahui inovasi pembelajaran dan peningkatan motivasi peserta didik dalam pelajaran matematika berbasis metode PBL dan media QR-Code. Metode yang digunakan adalah kualitatif dengan jenis studi kasus. Data diperoleh dengan jalan wawancara, observasi, dan dokumentasi. Analisis data menggunakan tiga langkah simultan yakni Kondensasi data, verifikasi, dan penyajian. Hasil penelitian menyatakan, inovasi pembelajaran berbasis media QR-Code dapat mempercepat pemahaman dalam proses pembelajaran, memperjelas penyajian materi mengingat ditampilkan melakui gadget yang dimiliki peserta didik, waktu pembelajaran bisa dikondisikan sekaligus menghilangkan kebosanan peserta didik, dan yang paling utama meningkatkan motivasi belajar peserta didik dalam mata pelajaran matematika. Motivasi peserta didik perlahan dibangun dengan menggunakan media QR-Code menjadikan pembelajaran semakin efektif, aktif, dan menyenangkan. Efektivitas pembelajaran dipengaruhi oleh faktor metode dan media pembelajaran yang digunakan. Keduanya saling berkaitan, di mana pemilihan metode tertentu akan berpengaruh terhadap jenis media yang akan digunakan. Dalam arti bahwa harus ada kesesuaian di antara keduanya untuk mewujudkan tujuan pembelajaran matematika