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:Universities are increasingly adapting to changes brought by technological advancements and globalization. Bhayangkara University Jakarta Raya is no different, having implemented an efficient Tuition Payment Information…
System. This article details the design and development of the system using the waterfall method. The main objective of this system is to make it easier for administrative staff and students to process tuition payments. The research method used a needs analysis approach, consisting of observation and interviews. The waterfall approach was utilized for system implementation. The process involved requirements analysis, system design, implementation, testing and operation. The Unified Modeling Language (UML) served as an object-based system design visualization tool. The tuition payment information system provides login access with divided access rights for students, the Academic Administration Bureau, and the Financial Administration Bureau. The system includes features such as student data management, tuition payment verification, and report preparation. The results of implementation show positive changes in the efficiency and convenience of the tuition payment process for students and administrative staff. This article highlights the role of information systems in improving the efficiency of financial administration and services at Universitas Bhayangkara Jakarta Raya. By allowing students to monitor payments online, the system provides significant support for tuition payment management. Hopefully, this system will contribute positively to improving the quality of educational services at this university, creating efficiency in financial administration, and providing a basis for further development of the information system.
Perguruan tinggi semakin beradaptasi terhadap perubahan yang dibawa oleh kemajuan teknologi dan globalisasi. Universitas Bhayangkara Jakarta Raya juga menerapkan Sistem Informasi Pembayaran Uang Kuliah yang efisien. Artikel ini merinci perancangan dan pengembangan sistem menggunakan metode waterfall. Tujuan utama dari sistem ini adalah untuk memudahkan staf administrasi dan mahasiswa dalam memproses pembayaran uang sekolah. Metode penelitian menggunakan pendekatan analisis kebutuhan yang terdiri dari observasi dan wawancara. Pendekatan waterfall digunakan untuk implementasi sistem. Prosesnya melibatkan analisis persyaratan, desain sistem, implementasi, pengujian dan operasi. Unified Modeling Language (UML) berfungsi sebagai alat visualisasi desain sistem berbasis objek. Sistem informasi pembayaran SPP menyediakan akses aktor login dengan hak akses terbagi untuk mahasiswa, Biro Administrasi Akademik, dan Biro Administrasi Keuangan. Sistem ini mencakup fitur-fitur seperti pengelolaan data siswa, verifikasi pembayaran SPP, dan penyusunan laporan. Hasil implementasi menunjukkan perubahan positif pada efisiensi dan kenyamanan proses pembayaran SPP bagi mahasiswa dan tenaga administrasi. Artikel ini menyoroti peran sistem informasi dalam meningkatkan efisiensi administrasi dan pelayanan keuangan di Universitas Bhayangkara Jakarta Raya. Dengan memungkinkan siswa memantau pembayaran secara online, sistem ini memberikan dukungan yang signifikan untuk manajemen pembayaran uang sekolah. Sistem ini diharapkan dapat memberikan kontribusi positif terhadap peningkatan kualitas layanan pendidikan di universitas ini, menciptakan efisiensi dalam administrasi keuangan, dan memberikan landasan bagi pengembangan sistem informasi lebih lanjut
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:This study aims to analyze the transformational leadership of the motivation of village apparatus work at the Asembagus village office. Transformational leadership is a leadership concept that focuses on developing and empowering…
mpowering subordinates through inspirational vision, high motivation and the establishment of interpersonal relationships. This research method uses qualitative techniques with data collection techniques through observation and interviews with village officials and village heads at the Asembagus village office. This type of research uses qualitative descriptive research because it collects information about the status of an existing problem. By using qualitative descriptive, it aims to better understand the problem more deeply. The results of this study show that transformational leadership has an influence on increasing the motivation of village officials at the Asembagus village office.
Abstract:This research explores dispute resolution methods in the field of Sharia economics through the arbitration mechanism. With the rapid growth of Sharia-based financial industries, the need for effective dispute resolution…
in accordance with Sharia economic principles becomes increasingly pressing. Arbitration is considered a relevant alternative compatible with Islamic law in handling Sharia economic conflicts. This study will trace the Islamic legal principles applicable in arbitration and analyze the success and challenges of Sharia economic dispute resolution through the arbitration process. Additionally, the research will review the role of arbitration institutions and regulations supporting Sharia dispute resolution. Thus, this study provides in-depth insights into the potential of arbitration as an effective means of resolving Sharia economic disputes and its contribution to the global development of Sharia-based financial systems.
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:culture through the exploration of stories and narratives, as well as analyze the factors that influence the promotion of tourism destinations in this region. The research method used is qualitative with the main source…
of data coming from literature studies, mainly focusing on folklore, historical narratives, and Timor Leste's cultural richness. The introduction of the research covered the context of tourism in Timor Leste, highlighting the challenges in promoting tourism destinations and the problems faced. An in-depth literature search was then conducted to formulate the research problems, namely constraints in tourism promotion and the role of stories and narratives in the context of destination promotion. In the exploration of cultural uniqueness, the findings show that local mythology, oral traditions and community values play an important role in shaping Timor Leste's cultural identity. The analysis of factors influencing destination promotion involved an evaluation of marketing, tourism infrastructure, media, technology and sustainability aspects. The results of this study provide an in-depth insight into Timor Leste's local wisdom and tourism potential. The findings are expected to serve as a basis for the development of more effective promotional strategies, integrating cultural uniqueness in stories and narratives as a foundation for increasing the attractiveness of this tourism destination in the eyes of global travelers
Abstract:The Covid-19 pandemic has had various impacts on regional and urban developments. This phenomenon affects the planning and development process, forcing a correction in development planning in Indonesia. Development planning…
ing can be started within the scope of small area given that the concept of development in Indonesia refers to development from below and from above. RW I Kelurahan Kramas is one of the areas affected by the Covid-19 pandemic so it requires mitigation of development planning within the scope of an area oriented towards social disaster mitigation. This community development activity aims to produce planning documents that are oriented towards social disaster mitigation but still consider the sustainability aspects of an area and can serve as a guide for policy makers in formulating development programs in RW I Kelurahan Kramas. This planning document formulating uses a Rational Comprehensive Planning (RCP) analysis method by conducting a comprehensive analysis of the conditions of an area. The data collection method used in this service was through interviews and secondary data search. The results obtained in this analysis are 6 groups of development directions, namely improving the quality of infrastructure, improving health and safety, building layout, improving environmental quality, increasing the economy and improving the aesthetics of the area.
Abstract:This study aims to analyze the relationship between individual behavior in the implementation of e-government and the implementation of e-budgeting to support the principle of transparency of the Regional Revenue and Expenditure…
enditure Budget (APBD) and achieve good governance. E-government as a digital transformation in the government sector aims to improve efficiency, transparency, and accountability in the management of public administration. However, its success is highly dependent on individual behavior, including acceptance and adaptation to technology. E-budgeting, as one form of e-government implementation, is designed to increase transparency by providing easy and real-time access to the public regarding information on the use of the APBD. This study uses a literature study approach by reviewing various scientific articles and related documents from 2020 to 2024. The results of the study show that individual behavior, such as digital literacy and attitudes towards technology, play an important role in determining the success of e-government and e-budgeting. Although e-budgeting is able to increase transparency, challenges such as resistance to change, limited infrastructure, and low public trust in the government remain significant obstacles. Therefore, strategic steps such as community empowerment through digital literacy, increasing human resource capacity, and more effective communication between the government and the community are needed to ensure the success of this system. This research is expected to be a theoretical basis in developing a more effective e-government and e-budgeting implementation strategy in the future.
Abstract:This research aims to investigate the influence of earnings management practices on the value relevance of accounting information in the Indonesian business environment. The research method used is qualitative with a library…
rary study approach and document content analysis. Data was obtained through in-depth interviews with related parties such as auditors and financial managers, as well as analysis of the contents of documents in the form of financial reports and company meeting notes. The research results show that earnings management practices can reduce the value relevance of accounting information by affecting the quality of information conveyed in financial reports. Practices such as increasing revenue estimates or delaying expense recognition can cloud the picture of a company's true performance, which in turn affects economic decision making. These findings emphasize the importance of transparency and integrity in accounting practices to maintain the value relevance of accounting information for stakeholders. The implication of this research for accounting theory is the need to pay attention to earnings management practices within a broader theoretical framework regarding the integrity of accounting information. From a practical perspective, companies need to increase awareness of the importance of honest accounting practices and comply with applicable standards to minimize unethical earnings management practices. This implication is also relevant for regulators in strengthening regulations related to financial reporting in order to maintain the integrity of the capital market in Indonesia.