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All Journal PARADUTA : Jurnal Ekonomi dan Ilmu-Ilmu Sosial
Mirayanti
Fakultas Ekonomi Universitas Madako Tolitoli
Humanities Economics, Econometrics & Finance Social Sciences

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Strategi Pemerintah Daerah Dalam Mengoptimalkan Pajak Dan Retribusi Untuk Pembangunan Ekonomi Di Kabupaten Tolitoli Nindy Cahya Ningsih; Maskur; Mirayanti
Paraduta : Jurnal Ekonomi dan Ilmu-Ilmu Sosial Vol 3 No 3 (2025): Oktober 2025
Publisher : Universitas Madako Tolitoli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56630/paraduta.v3i3.1667

Abstract

Strategi Pemerintah Daerah dalam Mengoptimalkan Pajak dan Retribusi untuk Pembangunan Ekonomi di Kabupaten Tolitoli. Dibimbing oleh Maskur dan Mirayanti. Penelitian ini bertujuan untuk mengetahui strategi pemerintah daerah dalam mengoptimalkan pajak dan retribusi serta kendala yang dihadapi. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Data diperoleh melalui observasi, wawancara dengan pegawai Badan Pendapatan Daerah (Bapenda) Kabupaten Tolitoli, dan dokumentasi. Analisis data dilakukan melalui reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa pemerintah daerah melakukan pendataan objek dan subjek pajak, peningkatan sosialisasi dan pembinaan kepada wajib pajak, serta penguatan pengawasan pemungutan pajak dan retribusi. Namun, pelaksanaannya masih menghadapi kendala berupa rendahnya kesadaran dan kepatuhan wajib pajak, keterbatasan sumber daya manusia, serta data pajak yang belum akurat dan belum diperbarui secara berkala
Adaptasi Manajemen Sumber Daya Manusia Guru Madrasah Ibtidaiyah dalam Implementasi Program Makan Bergizi Gratis (MBG) Mirayanti; Siti Nur Alan; Ashari B; Yolpi Wukungsenggo
Paraduta : Jurnal Ekonomi dan Ilmu-Ilmu Sosial Vol 4 No 2 (2026): Juni
Publisher : Universitas Madako Tolitoli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56630/paraduta.v4i2.1699

Abstract

The implementation of the Free Nutritious Meal Program (MBG) has brought significant changes to human resource management practices in Madrasah Ibtidaiyah, particularly regarding increased teacher workload and role adjustments. This study aims to analyze the adaptation process of teachers' Human Resource Management (HRM) in supporting the implementation of the MBG Program and to identify the supporting and inhibiting factors in Tolitoli Regency. The study employed a qualitative approach using a case study design at MIN 1 Tolitoli and MIN 2 Tolitoli. Data were collected through in-depth interviews, observations, and document analysis and were analyzed using thematic analysis based on the perspectives of Strategic Human Resource Management (SHRM) and the Job Demands–Resources (JD-R) model. The findings revealed five major themes: adaptation of teachers' task allocation, increased job demands, utilization of job resources, barriers to MBG implementation, and a collaborative HRM adaptation model. The adaptation process was achieved through flexible task distribution, intensive communication, participatory leadership, and strengthened collaboration among teachers. The main challenges included limited implementation personnel, adjustments to teaching schedules, and inadequate parental understanding of the program. This study proposes a Collaborative Human Resource Management Adaptation Model that emphasizes balancing job demands and organizational resources as a strategic approach to ensuring the successful implementation of the MBG Program without compromising the quality of the teaching and learning process.
Co-Authors Ashari B Maskur Nindy Cahya Ningsih Siti Nur Alan Yolpi Wukungsenggo