Abstract:Rumput laut merupakan salah satu komoditas perikanan yang memiliki nilai ekonomis tinggi dan berperan penting dalam mendukung ketahanan pangan serta perekonomian masyarakat pesisir. Teknologi budidaya menentukan produktivitas…
vitas budidaya dan kelayakan usaha budidaya yang dilakukan. Penelitian ini bertujuan untuk mengetahui kelayakan usaha serta mengevaluasi teknik budidaya rumput laut (Gracilaria sp) pada tambak tradisional di Desa Randusanga Kulon, Kecamatan Brebes, Kabupaten Brebes. Pertumbuhan rumput laut metode terapung menghasilkan bobot tertinggi dibandingkan metode lepas dasar dan metode dasar. Analisis kelayakan usaha menunjukkan bahwa budidaya rumput laut di lokasi penelitian secara finansial layak untuk dikembangkan. Total biaya produksi per tahun berkisar antara Rp49.980.000 hingga Rp76.445.000, dengan rata-rata keuntungan yang diperoleh petani sebesar Rp24.864.000 hingga Rp53.587.000 per tahun. Nilai Revenue Cost Ratio (R/C Ratio) seluruh responden berada di atas 1, yakni pada kisaran 1,48 hingga 1,70, yang mengindikasikan bahwa usaha budidaya rumput laut layak dilakukan. Secara keseluruhan, usaha budidaya rumput laut Gracilaria sp. pada tambak tradisional di Desa Randusanga Kulon memiliki prospek yang baik dan dapat dijadikan sumber pendapatan utama bagi masyarakat pesisir setempat. Penerapan metode terapung serta pengelolaan kualitas air yang optimal merupakan sebagai upaya untuk meningkatkan produktivitas dan keberlanjutan usaha budidaya di wilayah tersebut
Abstract:The research aims to analyze regional tax potential, the process of setting tax revenue targets, identifying factors that influence target achievement, strategies for increasing local revenue in Bukittinggi City. This research…
search uses a descriptive qualitative approach with data collection techniques through documentation studies and in-depth interviews with informants from the Bukittinggi City Regional Financial Agency. The research results show that the tax potential in Bukittinggi City is very large, especially from the hotel and restaurant sector, but has not been fully explored optimally. Tax target setting is still fluctuating and does not fully reflect the real potential available. Factors that influence the success or achievement of targets include the level of taxpayer compliance, the quality of data collection, the tax administration system, as well as the influence of fiscal policy and local economic conditions. The optimization strategy implemented includes carrying out intensive outreach, developing a digital tax reporting system, updating and registering new data, as well as approaches that provide taxpayer education and awareness. This research recommends strengthening data, taking approaches with various agencies and maximizing tourism management to support a sustainable increase in Regional Original Income (PAD).
Abstract:Masamba and Baebunta District which are located in North Luwu Regency are disaster-prone areas and have a high potential for natural disasters. On July 13 2020, there was a flash flood which damaged infrastructure, public…
c facilities and caused casualties. Until now, the government is still continuing to make improvements. The results of the study indicate that the Management of Infrastructure Development in Masamba District, North Luwu Regency is still experiencing problems. This is due to a lack of estimate regional expenditure revenue-APBD funds which has made infrastructure development unfinished because these funds have been used in handling the Covid-19 virus. To find out how the Management Function of Post Flood Disaster Infrastructure Development in Masamba District, North Luwu Regency. Using the theory of George R Terry which consists of four aspects namely planning, organizing, actuating, and supervising. These four aspects will be used in research to analyze more deeply regarding the research to be carried out. As informants consisted of: PUPR Service, BNPB, Head of Maipi Village, Head of Baloli Village, Head of Bone Village, Old Head of Bone and the Community. This study used interview techniques, observation of research locations, and documentation. Using qualitative methods with descriptive research type.
Abstract:This study aims to determine how much Organization Citizen Behavior and employee compensation have on the performance of contract employees in enforcing and confiscating local taxes at the Pekanbaru City Regional Revenue…
Agency, either partially or simultaneously. This writing contains the results of a study entitled The Influence of Organization Citizen Behavior and Employee Compensation on the Performance of Contract Employees in the Collection and Confiscation of Local Taxes which I did at the Regional Revenue Agency of Pekanbaru City. This type of research uses a descriptive method with a quantitative approach. The data used in this research is primary data. The population in this study were 40 employees and the sampling technique used was saturated sample, the respondents in this study were 40 contract employees, the data collection technique used a questionnaire, the data processing technique used the SPSS version 21 program. The analytical method used was the classical assumption test (Test Normality, Multicollinearity Test, Heteroscedasticity Test), multiple linear regression analysis, hypothesis testing (t test and F test) and the coefficient of determination. The results of research with multiple linear regression analysis. Organizational citizen behavior and compensation simultaneously influence employee performance with a significance level of 0.305. Organizational behavior has a partial effect on employee performance with a significance level of 0.000 <0.05, which means the hypothesis is accepted, compensation has a partial effect on employee performance with a significance level of 0.000 <0.05, which means the hypothesis is accepted.
Abstract:IFRS SME establishes standards that serve as recommendations for preparing financial reports for small and medium-sized businesses. SME IFRS originates from all IFRS simplifications intended to simplify financial reporting…
ng and cost-benefit analysis for SME clients. The Financial Accounting Standards for Organizations Without Public Accountability (SAK ETAP), established on May 19, 2009, continues to oversee private businesses' financial accounts. However, SAK ETAP does not give advice to private firms on the explanation of gross revenue that is directly relevant to taxes determination. As a consequence, Indonesia has established a new SAK for private firms known as the SAK EP. The use of SAK EP in the preparation of financial statements for micro, small, and medium-sized enterprises (MSME) can simplify the use of international accounting standards, lowering the higher costs associated with full IFRS implementation and the emergence of numerous new accounts and changes in financial statement presentation. New accounts include accounts for current tax, deferred tax, employee benefit duties, and post-employment benefit liabilities, as well as revised accounts for accruing costs, equity, and comprehensive income (expenses).