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All Journal JURNAL EKONOMI BISNIS DAN MANAJEMEN Jurnal Ekonomi Bisnis dan Manajemen Al-Zayn: Jurnal Ilmu Sosial & Hukum
Ahmad Fikri Naufal Akbar
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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Kontribusi Pajak Hiburan terhadap Pendapatan Asli Daerah (PAD) Kota Surabaya Tahun 2021-2023 Joceline Larissa Pratama Ginting; Nadia Ayu Ardiani; Cahya Amalia Zahra; Siti Nur Fahreza Irena; Ahmad Fikri Naufal Akbar; Amanda Adzkiyah; Revienda Anita Fitrie, S.IP., MPA.; Melda Fadiyah Hidayat, S.AP., MPA.
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 4 No. 2 (2026): April : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v4i2.1631

Abstract

This research is driven by Law Number 1 of 2023 concerning Financial Relations between the Central Government and Regional Governments (HKPD), which reclassifies several taxes, including entertainment tax, into the Category of Goods and Services Tax (PBJT). This policy is further regulated by Surabaya City Regional Regulation Number 7 of 2023. This study aims to analyze the contribution of entertainment tax within the PBJT framework toward Surabaya's Local Generated Revenue (PAD) from 2021 to 2023. Using a descriptive quantitative approach, data were collected from the Surabaya City Budget Realization Report (LRA) and other official documents, then processed using RStudio. The results indicate that while entertainment tax realization increases annually, its contribution to Surabaya's PAD remains significantly low, averaging below 2%. This suggests that entertainment tax is not yet a primary source of revenue for the city. Based on these findings, the Surabaya City Government is expected to tighten supervision over entertainment transactions through digital systems to minimize fraud risks and conduct comprehensive data updates on new entertainment venues to maximize tax collection.
Kontribusi Pajak Hiburan terhadap Pendapatan Asli Daerah (PAD) Kota Surabaya Tahun 2021-2023 Joceline Larissa Pratama Ginting; Nadia Ayu Ardiani; Cahya Amalia Zahra; Siti Nur Fahreza Irena; Ahmad Fikri Naufal Akbar; Amanda Adzkiyah; Revienda Anita Fitrie, S.IP., MPA.; Melda Fadiyah Hidayat, S.AP., MPA.
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 4 No. 2 (2026): April : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v4i2.1631

Abstract

This research is driven by Law Number 1 of 2023 concerning Financial Relations between the Central Government and Regional Governments (HKPD), which reclassifies several taxes, including entertainment tax, into the Category of Goods and Services Tax (PBJT). This policy is further regulated by Surabaya City Regional Regulation Number 7 of 2023. This study aims to analyze the contribution of entertainment tax within the PBJT framework toward Surabaya's Local Generated Revenue (PAD) from 2021 to 2023. Using a descriptive quantitative approach, data were collected from the Surabaya City Budget Realization Report (LRA) and other official documents, then processed using RStudio. The results indicate that while entertainment tax realization increases annually, its contribution to Surabaya's PAD remains significantly low, averaging below 2%. This suggests that entertainment tax is not yet a primary source of revenue for the city. Based on these findings, the Surabaya City Government is expected to tighten supervision over entertainment transactions through digital systems to minimize fraud risks and conduct comprehensive data updates on new entertainment venues to maximize tax collection.
Evaluasi Kebijakan Program Kampung Iklim (ProKlim) Mendukung Pencapaian SDGS: Studi Kasus RW 03 Jambangan, Kota Surabaya Yesha Verlita Evelin; Blezend Syahrira Rona MayNando; Salma Shadiyah; Ahmad Fikri Naufal Akbar; Nadia Ayu Ardiani; Tauran; Wilda Sumarsyah
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 3 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i3.6304

Abstract

Perubahan iklim sebagai isu global serius mendorong Pemerintah Indonesia menerapkan Program Kampung Iklim (ProKlim) sebagai strategi adaptasi dan mitigasi berbasis masyarakat. Penelitian ini mengevaluasi implementasi ProKlim di RW 03 Jambangan, Surabaya yang merintis pengelolaan lingkungan mandiri sejak 2002 dengan tujuan mengidentifikasi dan menganalisis peran kebijakan tersebut dalam mendukung Sustainable Development Goals (SDGs) tingkat lokal. Pendekatan kualitatif deskriptif digunakan dengan kriteria evaluasi William N. Dunn, meliputi efektivitas, efisiensi, kecukupan, ekuitas, responsivitas, dan ketepatan; pengumpulan data melalui wawancara semi-terstruktur, observasi, serta dokumentasi. ProKlim di RW 03 terbukti sangat efektif, dengan sistem pengelolaan sampah terintegrasi di semua RT, penggunaan energi terbarukan melalui panel surya, serta resolusi masalah lingkungan hingga 80%. Program ini menunjukkan ekuitas lewat partisipasi inklusif PKK dan karang taruna, yang memberi dampak ekonomi signifikan bagi warga. Tahun 2021, RW 03 memperoleh predikat "ProKlim Lestari" sebagai penghargaan nasional bergengsi. Kesimpulannya, sukses ProKlim didorong inisiatif bottom-up masyarakat jangka panjang, membuktikan partisipasi lokal kuat sebagai faktor utama capaian SDGs 13.
Co-Authors Amanda Adzkiyah Blezend Syahrira Rona Maynando Cahya Amalia Zahra Joceline Larissa Pratama Ginting Melda Fadiyah Hidayat, S.AP., MPA. Nadia Ayu Ardiani Revienda Anita Fitrie, S.IP., MPA. Salma Shadiyah Siti Nur Fahreza Irena TAURAN Wilda Sumarsyah Yesha Verlita Evelin