Garuda - Garba Rujukan Digital

The Influence of the Motor Vehicle Tax Reduction Program and Exemption of Name Transfer Duty on Taxpayer Compliance in the City of Banjararu, South Kalimantan Subhan, Rizky; Junaidy, Junaidy
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 19 No. 2 (2024): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v19i2.17077

Tax is a mandatory contribution that applies to every tax on tax objects and the proceeds received from the tax are handed over to the government. In essence, national development in a country is carried out by the community together with the government. The aim of this research is to determine the effect of reduced motor vehicle tax and exemption from transfer of title fees on taxpayer compliance. This research uses quantitative research based more on data that can be calculated to produce a solid quantitative assessment. With measurement using a Likert Scale. The samples in this research were 100 motor vehicle tax payers. This research questionnaire was tested using validity and reliability tests. Hypothesis testing data analysis uses multiple linear regression. Based on the results of hypothesis testing, it can be concluded that tax whitening has a positive and significant effect on taxpayer compliance. Exemption from transfer of name fees has a positive and significant effect on taxpayer compliance. And simultaneously, the variables of taxpayer whitening and exemption from transfer of name fees have a positive and significant effect on taxpayer compliance. This program can support the Banjarbaru city government to maximize revenue in the tax sector. For further research, you can use other variables in research on taxpayer compliance because in this study it only had a small effect of 41.2%, the remaining 58.8% was influenced by other variables.

The Paradox of Indonesia’s Tobacco Excise Policy: A Literature Review of Effectiveness, Inequality, and Socioeconomic Impacts Anshari, Khairullah; Subhan, Rizky; Noor, Riska Aulia; Fibriyanita, Fika
Journal of Economics and Social Sciences (JESS) Vol. 4 No. 2 (2025): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.v4i2.927

Indonesia’s tobacco excise policy has revealed a paradox between its normative objectives and the realities of its implementation. On one hand, the policy aims to reduce cigarette consumption and increase state revenue. On the other hand, successive excise tax hikes have triggered a rise in illicit cigarette circulation, undermined legal small-scale tobacco industries, and exacerbated socioeconomic inequality. This study employs a qualitative approach through literature review to examine the dynamics of tobacco excise policy using public policy theory, policy effectiveness, and socioeconomic disparity frameworks. The findings show that ineffective enforcement, weak distribution systems, and the absence of stakeholder inclusion have prevented the policy from achieving its intended outcomes. The sharp increase in excise taxes without sufficient oversight has created economic incentives for black-market activity, while also driving mass layoffs in small and medium-scale tobacco manufacturing. These outcomes confirm the theory of circular cumulative causation: policies that fail to integrate with social-economic realities tend to reinforce cycles of inequality and regulatory evasion. Therefore, a reformation of Indonesia’s tobacco excise policy is urgently needed—one that emphasizes fairness, effectiveness, and responsiveness through improved oversight, equitable fiscal distribution, and inclusive policymaking involving local communities and small businesses.

The Role of Media in Policy Communication for Flood Management in Banjarmasin City Junaidy, Junaidy; Merdayanty, Dewi; Subhan, Rizky; DA, Elisa Oktaviani; Fadlun, Lukman; Anshari, Khairullah; Nasywa, Hanan
Journal of Economics and Social Sciences (JESS) Vol. 4 No. 2 (2025): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.v4i2.1041

This study aims to analyze the role of media in the communication of flood management policies in Banjarmasin City, an area prone to flooding due to its geographical characteristics and rapid urbanization. Employing a descriptive qualitative approach, data were collected through in-depth interviews, focus group discussions (FGDs), and content analysis of local media coverage. The data were analyzed using techniques of data reduction, thematic categorization, and narrative interpretation. The findings reveal that the government's communication strategy remains predominantly top-down, relying heavily on digital media and technocratic narratives that are often difficult for the public to comprehend. Local media play a significant role in disseminating policy information but tend to favor government perspectives while providing limited space for civil society voices. The study also identifies several communication challenges, including unequal access to information, weak inter-agency coordination, and limited public dialogue. These findings highlight the need for a reformulation of flood policy communication strategies to be more dialogical, participatory, and community-based to enhance public awareness, preparedness, and active engagement in disaster mitigation.

Empowering Karang Taruna Through Handicraft Production and Marketing as a Flagship of the Creative Economy Junaidy, Junaidy; Merdayanty, Dewi; Subhan, Rizky; DA, Elisa Oktaviani; Anshari, Khairullah; Fadlun, Lukman; Azkiya, Farah
Abdimas Indonesian Journal Vol. 5 No. 2 (2025)
Publisher : Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/aij.v5i2.1040

This community service program aims to empower Karang Taruna RT 26 Sungai Ulin, Banjarbaru, by strengthening skills in producing and marketing handicraft products, particularly beaded bracelets, as part of the creative economy. Despite their potential, members face several obstacles, such as limited technical abilities, lack of entrepreneurial knowledge, restricted market access, and the absence of distinctive products. The program applies a participatory approach, engaging members directly in production training, entrepreneurship workshops, digital marketing strategies, and business management mentoring. The main targets include improving production skills among at least 80% of members, preparing a practical business management plan, and launching digital marketing with an initial goal of 100 bracelet sales within two months. Additional outcomes involve product design innovation, collaboration with local shops and online platforms, and increasing members’ income by 30% within six months. Overall, this program seeks to enhance youth economic independence while promoting sustainable, community-based creative economic growth in Sungai Ulin.

The Urgency Of Educational Games As A Learning Media For Rural Children Gunawan, Agus; Rohmalina, Rohmalina; Hasanah, Hasanah; Subhan, Rizky; Sulaeman, Sulaeman
Journal Of Human And Education (JAHE) Vol. 4 No. 1 (2024): Journal Of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i1.643

When the author carried out his service in Bojonegara Village, Cirebon, Telawang Village, Banjarmasin, and Maricaya Makassar. Primary level educators/teachers complain that elementary school children in their villages do not want to focus, complain easily, and some even intend to drop out of school because of boredom. On this basis, the author decided to educate teaching staff about educational game-based learning media with the following stages of problem discovery and solutions. The results in this article show 1). Educators complain that elementary school level children in Bojonegara Village, Cirebon, Telawang Village, Banjarmasin, and Maricaya Makassar are easily bored, fed up, and even intend to drop out of school. 2). The author approached and asked directly to rural children in Bojonegara Village, Cirebon, Telawang Village, Banjarmasin, and Maricaya Makassar about the causes of being easily bored, fed up, and even intending to drop out of school. 3). The author discussed with the teaching staff and decided to educate the teaching staff about educational games as a learning medium for two weeks. 4). Educational games are believed to have an urgency to overcome boredom, boredom, and intentions to drop out of school among elementary school level children in Bojonegara Village, Cirebon, Telawang Village, Banjarmasin, and Maricaya Makassar regarding the causes of easily getting bored, fed up, and intending to drop out of school.

Effectiveness of Public Communication Management: Implementation of Presidential Instruction Number 9 of 2015 in the Banjarmasin City Information Communication and Statistics Service Junaidy, Junaidy; Subhan, Rizky; Akhmad, Beni; Sauqi, Ahmad; Oktaviani DA, Elisa
Journal of Governance and Social Policy Vol 5, No 2 (2024): DECEMBER 2024
Publisher : Department of Government Studies, Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/gaspol.v5i2.41264

This research is intended to determine the management of public communications based on Presidential Instruction Number 9 of 2015 in the Banjarmasin City Communication, Information and Statistics Service. The method used is descriptive qualitative, data obtained through interviews and observation. The research results show that public communication management is carried out through three channels: above the line (print and online media publications, as well as electronic media), below the line (coordination between institutions, socialization of government activities, and exhibitions), and through the line (media publications social). Policy implementation is based on the four factors of George Edward III's implementation theory, namely communication (by policy makers, the public, and media/journalists), resources (constraints on human resources, finance, and equipment), disposition (employee understanding, implementer commitment, and incentives), as well as bureaucratic structure (SOP and clear division of work, as well as good coordination).

Empowering Karang Taruna Through Handicraft Production and Marketing as a Flagship of the Creative Economy Junaidy, Junaidy; Merdayanty, Dewi; Subhan, Rizky; DA, Elisa Oktaviani; Anshari, Khairullah; Fadlun, Lukman; Azkiya, Farah
Abdimas Indonesian Journal Vol. 5 No. 2 (2025)
Publisher : Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/aij.v5i2.1040

This community service program aims to empower Karang Taruna RT 26 Sungai Ulin, Banjarbaru, by strengthening skills in producing and marketing handicraft products, particularly beaded bracelets, as part of the creative economy. Despite their potential, members face several obstacles, such as limited technical abilities, lack of entrepreneurial knowledge, restricted market access, and the absence of distinctive products. The program applies a participatory approach, engaging members directly in production training, entrepreneurship workshops, digital marketing strategies, and business management mentoring. The main targets include improving production skills among at least 80% of members, preparing a practical business management plan, and launching digital marketing with an initial goal of 100 bracelet sales within two months. Additional outcomes involve product design innovation, collaboration with local shops and online platforms, and increasing members’ income by 30% within six months. Overall, this program seeks to enhance youth economic independence while promoting sustainable, community-based creative economic growth in Sungai Ulin.

Title

Found 7 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 7 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 7 Documents
Search