117,787 research outputs found

    Strategi Optimalisasi Pajak Restoran Di kota Tual

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    Penelitian ini bertujuan untuk menganalisis strategi pengelolaan pajak restoran yang dilakukan oleh pemerintah daerah, mengetahui persepsi para pengelola restoran tentang adanya pajak restoran di Kota Tual, dan mengidentifikasi faktorfaktor pendorong dan penghambat yang berpengaruh terhadap implementasi kebijakan pajak restoran. Penelitian ini menggunakan pendekatan kualitatif dilakukan di Kota Tual pada bulan Oktober sampai dengan Nopember 2012. Responden ahl i terdiri dari pihak pemerintah daerah yang berkompeten memberikan penilaian terhadap e1emen yang berpengaruh dalam peningkatan pendapatan pajak restoran dan pengelola restoran sebagai obyek pajak restoran. Kajian ini menggunakan persamaan/formula matematis efektivitas menurut :1. Strategi pengelolaan pajak restoran untuk mengoptimalisasikan peningkatan pendapatan pajak restoran.2. Berdasarkan persepsi pengelola restoran untuk dapat berpartisipasi dalam optimalisasi peningkatan pendapatan pajak restoran antara lain dengan sering diadakan sosialisasi dan penyuluhan serta kemudahan akses pembayaran pajak restoran.3. Faktor-faktor penghambat yang berpengaruh terhadap implementasi kebijakan pajak restoran.4. Faktor-faktor pendorong yang berpengaruh terhadap implementasi kebijakan pajak restoran.Hasil survei yang dilakukan terdapat tiga tipe restoran yaitu tipe kecil, tipe menengah dan tipe besar. Perkiraan potensi pendapatan pajak restoran untuk tahun 2011 seharusnya sebesar Rp.226.512.000 dari realisasi yang diperoleh sebesar Rp.116.657.000. Terjadinya selisih jumlah pajak restoran antara potensi dengan realisasi ini mengakibatkan Pemerintah Kota Tual kehilangan Rp 109.855.000, pada tahun 201 L Pengelola restoran dapat berpartisipasi dalam optimalisasi peningkatan pendapatan pajak restoran dengan bersedia menjadi wajib pajak dan membayar pajak sebesar 10"10 dari ornzet yang diperoleh. Pengelola restoran berharap sosialisasi yang lebih baik dan penyuluhan tentang perda pajak restoran dan mengharapkan pemerintah daerah dapat meningkatkan pelayanannya. Pengelola restoran menginginkan pembayaran langsung tunai ke loket Dinas Pendapatan Daerah dengan altematif pembayaran melalui Bank Maluku sebagai kas daerah yang ditunjuk pemerintah daerah. Strategi implementasi kebijakan yang didapatkan untuk optimalisasi peningkatan pendapatan pajak restoran meliputi menciptakan kemampuan manajemen yang maksimal dan penataan birokrasi dalam penyelenggaraan pajak restoran, meningkatkan sosialisasi dan penyuluhan kepada masyarakat mengenai pajak restoran, meningkatkan koordinasi dan kerjasama antar instansi terkait

    Pengembangan Jaringan Pelayanan Pdam Di Kecamatan Dullah Selatan Kota Tual Provinsi Maluku

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    Zachro Bugis (11.21.045), 2019, “PENGEMBANGAN JARINGAN PELAYANAN PDAM DI KECAMATAN DULLAH SELATAN KOTA TUAL PROVINSI MALUKU”, Program Studi Teknik Sipil S-1, Fakultas Teknik Sipil dan Perencanaan, Institut Teknologi Nasional Malang Dosen Pembimbing I : Dr. Ir. Kustamar, MT. Dosen Pembimbing II : Sriliani Surbakti, ST., MT. ABSTRAKSI Kecamatan Dullah Selatan merupakan salah satu kecamatan yang berada di Kota Tual Provinsi Maluku dengan laju pertumbuhan penduduk yang cukup tinggi dengan rata-rata pertumbuhan penduduk per tahunnya sebesar 3,5 % dengan jumlah penduduk pada akhir tahun 2018 sebesar 50.523 jiwa. Pada waktu yang akan datang kebutuhan air bersih akan selalu mengalami peningkatan. Pelayanan PDAM Kota Tual di Kecamatan Dullah Selatan pada tahun 2018 sebesar 55% dari jumlah penduduk yang mana telah memanfaatkan sumber mata air Evu dengan debit 163 l/dt, hal ini tentunya dapat memungkinkan untuk dilakukannya pengembangan jaringan distribusi air bersih untuk tahun-tahun yang akan datang. Dari hasil analisa diperoleh peningkatan pelayanan air bersih dari tahun 2018 sebesar 55 % menjadi 85 % pada tahun 2034 dimana peningkatan presentase pelayanan tidak terlalu besar dikarenakan pertimbangan kemampuan finansial PDAM Kota Tual serta ketersediaan sumber air yang ada. Untuk rencana jaringan pipa pengembangan menggunakan pipa berdiameter, 150 mm dengan simulasi percobaan menggunaka program Watercad V8i yang mana hasil simulasi pada pipa berdiameter 150 mm memenuhi kontrol tekanan pada jam puncak, untuk itu dipakai pipa berdiameter 150 mm karena memenuhi kontrol tekanan dan harga lebih ekonomis. Kata Kunci ; Pengembangan jaringan, PDAM Kota Tual, WaterCad V8

    Going Beyond Counting First Authors in Author Co-citation Analysis

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    The present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed

    Square Dancing with the Stars to Enhance Dynamic Hirschman Linkages?

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    In this Presidential Address, the author takes the reader on a reconnaissance of his life and time as a regional scientist. He points out scenery he found scintillating along the way, hoping that some may pick up the banner and chew on a few of the ideas for a while. He suggests a revisit to Albert O. Hirschman’s notion of key sectors and more empirical analysis related to Marcus Berliant’s and Masahisa Fujita’s notion of knowledge creation and transfer.Presidential Address, San Antonio, Texas, March 29, 2014 (53rd Meetings of the Southern Regional Science Association

    Appropriate Similarity Measures for Author Cocitation Analysis

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    We provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis

    Letter from unknown writer to Jesse L. Boyce

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    Letter to Jesse L. Boyce from unknown author (possibly Jack) about the investigation into the powder magazine located in the Grand Canyon. Some personal news is included in the letter such as the writer's marriage to the daughter of C.A. Taylor, former Supervisor of Cochise County

    Dispelling the Myths Behind First-author Citation Counts

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    We conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more sophisticated methods

    Marketing Analysis & Marketing Development Strategy Of Shallot (Allium ascalonicum L) In Tual City, Southeast Maluku, Maluku Province

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    Shallots (Allium ascalonicum L) are a vegetable commodity that has high economic value in terms of fulfilling national consumption, sources of income for farmers. Data from the Central Statistics Agency (2020), shallot production in 2020 reached 1.82 million tons, up 14.88% (235.21 thousand tons) from 2019. This situation has triggered the government to develop shallots in various regions. Likewise in Maluku Province, especially in Southeast Maluku. The increase in the price of shallots in Traditional Markets is one of the triggers for inflation in Southeast Maluku. The increase in the price of shallots in Traditional Markets is one of the triggers for inflation in Southeast Maluku. The purpose of this study is to analyze the pattern of shallot marketing channels that have been formed and their diversity, the role of institutional aspects in marketing, and shallot marketing development strategies. The data was analyzed using the Marketing Margin analysis method, Marketing Efficiency, marketing institutional analysis (economic transactions) between marketing institutions and SWOT analysis. The results of the study showed that there were 4 shallot marketing channels in Tual City, 2 shallot marketing institutions in Tual City, while the main strategies that needed to be carried out were building a shallot marketing network with neighboring islands, regulating planting patterns and increasing the diversification of shallots into other superior products

    Sarah L. Blum Author Visit - Warrior Nurse: PTSD and Healing

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    Hear Sarah L. Blum, author of Women Under Fire: Abuse in the Military, discuss her newest book, Warrior Nurse: PTSD and Healing followed by a Q&A and book signing. Sarah L. Blum is a decorated Vietnam veteran who served as an operating room nurse during the intense fighting of 1967. In recognition of her service, she was awarded the Army Commendation Medal. Sponsored by CWU Veterans Center and CWU Libraries.https://digitalcommons.cwu.edu/libraryevents/1252/thumbnail.jp

    Lillian L. Lambert, Author, Speaker, and Entrepreneur

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    Lillian L. Lambert, Author, Speaker, and Entrepreneu
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