Abstract:Regional Autonomy is a strategic step taken by the government to overcome uneven development in Indonesia where local governments are responsible for improving regional development. One of the important factors for the success…
uccess of regional development is the effectiveness of local revenue reflected through local taxes. The effectiveness of local taxes is a study of the collection performance carried out by the Regional Revenue Service during one fiscal year to determine the effectiveness of local taxes realized with the set target. Sleman Regency is one of the regions that currently has high Regional Original Revenue and one of the sources of revenue is restaurant tax. Sleman as one of the strategic areas provides many opportunities to increase Regional Original Revenue through taxes, including restaurant tax. The results of calculations and observations of data on the effectiveness of restaurant tax revenue in Sleman Regency for the last 4 years starting from 2019 to 2022 have fluctuated. The average effectiveness rate that reaches 112% indicates a very effective achievement. In terms of restaurant tax contribution to Regional Original Revenue, 2022 is the year with the largest restaurant tax contribution over the past 4 years because in that year Indonesia has begun to recover from covid-19, but the contribution of restaurant tax to Sleman Regency's Original Revenue is still in the category of less with an average restaurant tax contribution of 10.66%.
Abstract:PT Berau Coal as one of the National Coal mining companies operating in Berau Regency, East Kalimantan, is always trying to increase its coal production. PT Berau Coal's production target in 2014 is 23 million tons (Source:…
ce: PT Berau Coal's 5-year long-term plan document). This increase in production can basically be achieved in 2 (two) ways, namely: 1. This is done by adding heavy equipment such as loading equipment and production transportation equipment so that production capacity becomes greater. 2. This is done by maximizing the productivity of mechanical equipment, namely existing loading and transport equipment. Increasing production capacity by maximizing the productivity of existing mechanical equipment is a relatively cheaper way than adding heavy equipment. Efficiency is the key to increasing the productivity of existing mechanical tools. Based on considerations of the company's need to increase production, one of which is by maximizing the productivity of existing mechanical equipment, this research aims to conduct a study on the productivity of PC1250 loading equipment and HD465 transportation equipment carried out at the Agaru Pit mining block 44-50 at the Samabarata site. PT Berau Coal so that the results of this study can determine the productivity of each mechanical device. The research method is carried out using direct computation, tabular method, and comparison between theoretical and actual and using the theory of calculation equations. Where the supporting data for analysis is in the form of field data as primary data and literature data as supporting (secondary) data. The results of this research study are the productivity of PC1250 loading equipment and HD465 transportation equipment where there are deviation values between actual and theoretical, both positive deviation (the optimum positive deviation between actual and theoretical is 97.3%) and negative deviation (optimum negative deviation between actual and theoretical is -11.8 %).
Abstract:Evaluasi kebijakan pendidikan adalah sebuah prosedur yang digunakan untuk menilai seberapa besar suatu kebijkan pendidikan memberikan hasil menggunakan perbandingan antara tujuan dan target dengan hasil yang diperoleh. Prosedurnya…
rosedurnya harus dikerjakan pada saat implementasi penerapan analisa kebijakan pendidikan, yang bertujuan untuk mengetahui bagaimana kebijakan pendidikan tersebut berjalan dengan baik dan juga sering mendapatkan kendala, diperlukan perubahan atau hanya perbaikan. Selain itu evaluasi kebijakan pendidikan dapat memberikan kejelasan tentang kelebihan dan kekurangan atas kebijakan pendidikan yang diterapkan, dan kita juga dapat mengetahui segala dampak yang telah ditimbulkan oleh kebijakan pendidikan itu, apakah menimbulkan manfaat atau malah memberikan kerugian, kekacauan dan lain sebagainya. Pada tahap manajemen, proses evaluasi adalah tahapan terakhir dari proses pembuatan kebijakan pendidikan yang dapat melahirkan informasi yang digunakan untuk dapat menyempurnakan kebijakan pendidikan tersebut. Pengukuran terhadap keberhasilan kebijakan pendidikan merupakan salah satu prangkat yang sangat penting didalam suatu kegiatan evaluasi kebijakan pendidikan yang dapat digunakan sebagai pengukuran nilai dan manfaat yang dihasilkan dari kebijakan pendidikan yang diimplementasikan.
Abstract:The simaan method is the activity of performing the memorization of the Qur'an with bilghaib to the listeners of either one or more people. This research was conducted with the aim of knowing the Application of the Simaan…
n Method in Improving the Memorization of the Qur'an at the Ar-Raudhoh Islamic Boarding School. The method used in this study is a descriptive qualitative approach method, by describing or describing the results of the research carried out such as interviews, observations and documentation. The population in this study is all students and teachers in the Ar-raudhoh Islamic boarding school. while the sample in this study was a total of 5 informants who were believed to have the information needed and could represent from the population. The results of this study are 1) preparation for the implementation of simaan at the Ar-raudhoh Islamic boarding school, namely by repeating memorization as often as possible and for a long time. 2) the implementation of the simaan method in the Ar-raudhoh islamic boarding school is a.simaan weekly, b.simaan semester, c.simaan memorization even 5, 10,15, 20, 25 juz, d.simaan kubro is simaan 30 juz in one sitting. 3) the simaan method can improve the memorization of the Qur'an in the Ar-raudhoh islamic boarding school by careful and continuous preparation, but if the simaan method is not done with istiqomah, then memorization will not be maintained. 4) Tahsin can improve the memorization of the Qur'an in terms of minimizing mistakes, because in Tahsin reading the Qur'an must be done carefully, because if ignored it will cause a change in meaning. 5) driving factors in carrying out simaan methods such as: giving motivation, giving memorization targets, desires from oneself and others. The inhibiting factors include: insecurity, fear, poor preparation, many mistakes, many similar verses.
Abstract:The Family Hope Program (PKH) is a government initiative aimed at alleviating poverty through empowering poor communities in various regions. This study aims to analyze the implementation of PKH in Teluk Ambon District,…
focusing on program effectiveness, challenges faced, and the impact on beneficiaries. The research uses a qualitative case study approach, collecting data through interviews, observations, and documentation. The findings reveal that PKH implementation generally runs according to schedule and targets the right beneficiaries, despite some technical difficulties and challenges in data updating and public understanding. Coordination among stakeholders, continuous socialization, and optimal assistance are key factors for the program’s success. Moreover, PKH has significantly improved the welfare of poor families, especially in education and health sectors. However, improvements in monitoring and evaluation mechanisms and program flexibility are needed to better respond to social changes. This study recommends enhancing administrative systems and increasing the capacity of facilitators to ensure that PKH can be more effective and sustainable.
Abstract:Indonesia merupakan negara dengan mayoritas penduduk beragama Islam, namun kemampuan membaca Al-Qur’an, khususnya di kalangan siswa SMA, masih tergolong rendah, terutama dalam membaca Al-Qur’an secara tartil. Kurangnya minat…
ya minat dan kesadaran diri siswa untuk mempelajari Al-Qur’an menjadi salah satu faktor yang mempengaruhi kemampuan mereka. Penelitian ini bertujuan untuk mengkaji manajemen program tahfidz dalam meningkatkan kualitas bacaan Al-Qur’an siswa di SMK Telkom Jakarta. Penelitian ini menggunakan pendekatan deskriptif kualitatif, dengan pengumpulan data yang dilakukan dalam konteks alami melalui observasi, wawancara mendalam, dan studi dokumentasi. Teknik pengumpulan data dilakukan secara purposif dan dengan teknik snowball. Analisis data bersifat induktif, dengan fokus pada pemahaman makna daripada abstraksi. Prosedur penelitian meliputi tahap persiapan sebelum turun ke lapangan, pekerjaan di lapangan, dan analisis data. Hasil penelitian menunjukkan bahwa manajemen program tahfidz di SMK Telkom Jakarta berjalan dengan baik dan terstruktur. Program ini melibatkan berbagai inisiatif seperti tahsin, pembelajaran tajwid, dan penetapan target hafalan per semester yang harus dicapai siswa. Dengan adanya manajemen yang baik, program tahfidz tidak hanya meningkatkan kualitas bacaan Al-Qur’an siswa tetapi juga memperkuat citra sekolah sebagai lembaga pendidikan yang unggul. Faktor-faktor pendukung program ini termasuk sarana dan prasarana yang memadai serta kerjasama yang kuat antara guru dan orang tua. Namun, program ini juga menghadapi hambatan dari faktor internal (siswa) dan eksternal (orang tua siswa). Manajemen program tahfidz di SMK Telkom Jakarta terbukti efektif dalam meningkatkan kualitas bacaan Al-Qur’an siswa. Pendekatan holistik dalam manajemen pendidikan memainkan peran penting dalam mencapai hasil yang memuaskan. Meskipun terdapat hambatan, sinergi antara manajemen yang efektif, fasilitas yang mendukung, dan perencanaan yang matang telah memungkinkan tercapainya tujuan program tahfidz di sekolah ini.
Abstract:An English folksong entitled The Wellerman became popular in Indonesia recently. Therefore, the accuracy and acceptability in folksong were important to be investigated. This paper reported the accuracy and acceptability…
of English into Indonesian translation in a folksong entitled The Wellerman. This research applied descriptive qualitative method. In addition, this research combined with purposive sampling technique. Nababan translation quality assessment framework was used to investigate the accuracy and acceptability of the folksong. The whole The Wellerman’s lyrics consist of 28 lines which was then assessed by the raters in terms of its accuracy and acceptability. The raters were 2 translators and 1 writer. The raters were purposely chosen to conduct reliable results of the accuracy and acceptability. This study found the average score of the accuracy was 2. 35 with 198 total scores and the average score of the acceptability was 2.48 with 209 total scores. The result indicates that the translation was relatively accurate and acceptable for the raters. However, it needs further improvement to maintain the context of the source text (ST) in the target text (TT) to reach an accuracy and acceptability in The Wellerman folksong. This study implied that it is crucial to maintain the imagery, narration, and the context of folksong translation.
Abstract:The demand for electrical energy continues to rise with the progression of time. This growth must be matched by a reliable and cost-effective supply of electricity, requiring power systems that are both dependable and economical.…
onomical. Since the amount of electricity consumed by users cannot be precisely predicted, balancing generation with consumption necessitates accurate electrical load forecasting. This study focuses on load forecasting using the Adaptive Neuro-Fuzzy Inference System (ANFIS) method. The forecast developed targets daily peak loads, which fall under short-term load forecasting. The data used for this forecasting consists of historical daily peak loads from January 1, 2017, to June 9, 2022. The forecasting process involves parameters such as radius, squash factor, accept ratio, reject ratio, and epoch. The forecast accuracy is evaluated using the Mean Absolute Percentage Error (MAPE) metric. The results are then compared with PLN’s load forecasting, which employs the load coefficient method. The ANFIS-based forecasting achieved a MAPE of 1.879%, using networks Jaringan_24 and Jaringan_25. This MAPE value is slightly lower than PLN’s load forecasting MAPE of 1.917%, indicating better accuracy by the ANFIS method.
Abstract:Penelitian ini menganalisis efektivitas pemeriksaan pajak daerah dalam meningkatkan kepatuhan wajib pajak Pajak Barang dan Jasa Tertentu atas makanan dan minuman di Kabupaten Bogor. Kajian ini berangkat dari kesenjangan…
antara meningkatnya potensi penerimaan dan menurunnya indikator kepatuhan pelaporan. Penelitian menggunakan metode kualitatif deskriptif melalui wawancara, observasi, dan dokumentasi terhadap sepuluh informan yang dipilih secara purposive, terdiri atas unsur BAPPENDA, petugas pemeriksa, tim pemeriksa, dan wajib pajak. Hasil penelitian menunjukkan bahwa pemeriksaan pajak daerah mampu meningkatkan kepatuhan formal dan material, tetapi efektivitasnya belum optimal. Realisasi penerimaan melampaui target pada 2022-2024, namun persentase realisasi menurun dari 115,06% menjadi 102,63%, sementara rata-rata wajib pajak yang melaporkan omzet turun dari 93,06% menjadi 90,63%. Efektivitas pemeriksaan terkendala oleh implementasi standar operasional yang belum konsisten, keterbatasan pemeriksa, pemanfaatan teknologi yang belum optimal, frekuensi pemeriksaan yang belum merata, serta penegakan sanksi yang belum konsisten. Strategi yang ditawarkan adalah pemeriksaan berbasis risiko yang diperkuat kapasitas sumber daya manusia, sistem digital terintegrasi, komunikasi transparan, frekuensi pemeriksaan yang konsisten, dan tindak lanjut yang tegas.
Abstract:Studi ini meneliti bagaimana Unit Pelayanan Pajak Daerah Kelas A Citeureup menerapkan program relaksasi Pajak Tanah dan Bangunan Pedesaan dan Perkotaan 2025 dan sejauh mana program tersebut berkontribusi pada peningkatan…
pendapatan. Studi ini menjawab kesenjangan dalam penelitian sebelumnya, yang umumnya membahas efektivitas pajak tanah dan bangunan, kepatuhan wajib pajak, atau kebijakan keringanan pajak secara terpisah, tetapi jarang mengevaluasi unit pelaksana secara komprehensif melalui implementasi kebijakan, efektivitas organisasi, dan kepatuhan wajib pajak dalam satu kerangka kerja. Penelitian ini menggunakan pendekatan kualitatif deskriptif di Unit Pelayanan Pajak Daerah Kelas A Citeureup, Kabupaten Bogor, dari Mei 2025 hingga April 2026. Data dikumpulkan melalui wawancara mendalam, observasi, dan peninjauan dokumen yang melibatkan lima informan yang dipilih secara purposif. Temuan menunjukkan bahwa program tersebut meningkatkan pendapatan jangka pendek, sementara realisasi pajak 2025 melebihi target, dengan realisasi Pajak Tanah dan Bangunan mencapai 101,71 persen dan bea transfer 104,76 persen. Namun, manfaatnya tidak terdistribusi secara merata, komunikasi tidak sepenuhnya dipahami oleh wajib pajak, kapasitas pelayanan masih situasional, dan kepatuhan masih didorong terutama oleh insentif daripada kesadaran pajak intrinsik. Keunikan dari hal ini terletak pada menunjukkan bahwa program tersebut efektif secara administratif tetapi belum berkelanjutan secara sosial.