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All Journal JURNAL EKONOMI BISNIS DAN MANAJEMEN Jurnal Ekonomi Bisnis dan Manajemen Al-Zayn: Jurnal Ilmu Sosial & Hukum
Joceline Larissa Pratama Ginting
Universitas Negeri Surabaya
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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Implementasi Program Padat Karya di Kelurahan Manyar Sabrangan, Kecamatan Mulyorejo, Kota Surabaya Joceline Larissa Pratama Ginting; Anggi Defira Marchegiani; Annisa Aulia Rahmah; Legina Ayu Puspita; Melanika Netta Anggraini; Tjitjik Rahaju; Ardiyansah
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.v4i3.6293

Abstract

Program Padat Karya merupakan salah satu upaya pemerintah dalam mengatasi permasalahan pengangguran, khususnya di wilayah perkotaan dengan tingkat pekerjaan informal yang tinggi. Di Kelurahan Manyar Sabrangan, program ini menjadi relevan dalam menjawab keterbatasan akses masyarakat terhadap pekerjaan tetap. Penelitian ini bertujuan untuk menganalisis implementasi Program Padat Karya serta menilai efektivitasnya dalam mengurangi pengangguran di tingkat lokal. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Data dikumpulkan melalui observasi, wawancara, dan dokumentasi terhadap pihak-pihak yang terlibat dalam pelaksanaan program. Hasil penelitian menunjukkan bahwa Program Padat Karya telah berjalan cukup efektif dalam menyediakan lapangan kerja sementara dan meningkatkan pendapatan masyarakat. Program ini juga mendorong partisipasi masyarakat dalam kegiatan ekonomi produktif serta memperkuat peran pemerintah kelurahan sebagai fasilitator. Namun, implementasi program masih menghadapi kendala pada aspek komunikasi kebijakan yang belum optimal, keterbatasan kualitas sumber daya manusia, serta belum adanya sistem pengawasan dan standar operasional prosedur yang jelas. Selain itu, program masih cenderung berorientasi jangka pendek dan belum sepenuhnya mampu menciptakan kemandirian ekonomi masyarakat. Dengan demikian, Program Padat Karya efektif sebagai solusi sementara, namun memerlukan penguatan sistem dan keberlanjutan kebijakan agar dampaknya lebih optimal.
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; Melda Fadiyah Hidayat
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; Melda Fadiyah Hidayat
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.
Co-Authors Ahmad Fikri Naufal Akbar Amanda Adzkiyah Anggi Defira Marchegiani Annisa Aulia Rahmah Ardiyansah Cahya Amalia Zahra Legina Ayu Puspita Melanika Netta Anggraini Melda Fadiyah Hidayat Nadia Ayu Ardiani Revienda Anita Fitrie Siti Nur Fahreza Irena Tjitjik Rahaju