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All Journal JURNAL MAHKAMAH ECOPLAN : JOURNAL OF ECONOMICS AND DEVELOPMENT STUDIES JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Jurnal Pengabdian Kepada Masyarakat JIEP: Jurnal Ilmu Ekonomi dan Pembangunan
Saipudin, Saipudin
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Pengaruh Pendapatan Perkapita, Jumlah Penduduk Bekerja dan Jumlah Jenis Pajak Daerah terhadap Penerimaan Pajak Daerah pada Kabupaten/Kota Provinsi Kalimantan Herawati, Elvina; Saipudin, Saipudin
JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Vol 6, No 2 (2023)
Publisher : PPJP Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jiep.v6i2.11006

Abstract

This research aimed to determine the effect of Per-capita Income, Total Working Population, and Number of Types of Local Taxes on Local Tax Revenues. This research is a quantitative study, and the analysis technique used is multiple linear regression with the ordinary least squares (OLS) method. The data used in the study were from the Central Statistics Agency of South Kalimantan and the Directorate General of Fiscal Balance 2011 – 2018. The results of the study with the best model FEM show that simultaneously Per-capita Income, Total Working Population, and Number of Types of Local Taxes have a significant effect on Local Tax Revenues.
Analisis Penerimaan Pajak Restoran terhadap Pendapatan Asli Daerah dan Produk Domestik Regional Bruto di Kota Banjarmasin Izati, Fitria; Saipudin, Saipudin
JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Vol 6, No 2 (2023)
Publisher : PPJP Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jiep.v6i2.11074

Abstract

This study aims to determine the effectiveness of the restaurant tax, the contribution of the restaurant tax to local revenue, and the elasticity of the restaurant tax on GRDP in Banjarmasin from 2011 to 2020. This research makes use of descriptive and quantitative research methods. The data is secondary from the Central Statistics Agency and BPKPAD. The results showed that the extent of the effectiveness of restaurant tax revenues was categorized as very effective, with a mean of 112.85%. In the meantime, the contribution of restaurant tax to local revenue remains less significant, with a standard of 14.27%. The elasticity of restaurant tax revenue on GRDP has a standard of -79.25%, which is classified as inelastic, meaning that every 1% change in GRDP can lessen the realization of restaurant taxes using -79.25.
Pengelolaan Prioritas Belanja Desa Pada Dana Desa Kota Raden Hulu Kabupaten Hulu Sungai Utara Sari, Novita; Saipudin, Saipudin
JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Vol 6, No 2 (2023)
Publisher : PPJP Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jiep.v6i2.11090

Abstract

This study aims to (1) select the criteria for prioritizing village funds in Hulu Regency Sungai Utara, Hulu Raden City. (2) Know the priority of village spending for village development in Raden City Hulu, Hulu Regency Sungai Utara. The respondents to this study were 10 participants who were found to be effective in determining the village expenditures of the urban village of Raden Hulu used in the data processing using secondary analysis. Step. The results of this study show that alternative criteria for RPJMD, Village Capacity, and Village Issues influence village spending priorities according to preferences of 54% of village jobs, 30 % of RPJMD, and 16% of village capacity. According to the alternative criteria, the priority of village expenditure is village development at 42%, village enhancement at 32%, community development at 18%, and village management at 8%. It is concluded that rural development dominates 42%.
Pelatihan Sertifikasi Halal dan Pemasaran Modern untuk Meningkatkan Pendatan Usaha Makanan di Desa Maringgit Sri Maulida; Haifa Lestari; Akhsanul Rahmatullah; Saipudin, Saipudin; Muhammad Saleh
PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 5 No 1 (2025): Mei 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/pakmas.v5i1.3317

Abstract

The growth of MSMEs has been steadily increasing each year, yet they still face various challenges. One of the sectors contributing the most to the national economy is the food and culinary industry. MSMEs in Maringgit Village sell traditional foods from the Hulu Sungai Tengah region, such as kue cincin, rice cakes, kue apam, kue jabuk, sugar-coated peanuts, and other processed foods. Increasingly fierce competition has made it difficult for them to compete due to limited knowledge of how to increase income and sales. This study focuses on how MSMEs in Maringgit Village can boost their income through halal certification and modern marketing. The lack of information and knowledge has caused business owners to misunderstand regulations governing halal certification. Therefore, outreach and assistance with halal product certification are crucial to help these products enter modern markets. This community service aims to help MSMEs in Maringgit Village overcome these challenges. The assistance in halal certification and modern marketing training is carried out in stages, both online and offline. Success indicators were tested using difference tests. The results of this community service show that the knowledge and income of MSME food producers in Maringgit Village significantly increased after participating in the training. Income increased by 122%, with statistical results showing a significant change with a very strong correlation. Knowledge increased by 60%, with statistical results showing a significant change with a strong correlation.
Sistem Jual Beli Pupuk Kandang Prespektif Imam Syafi’i dan Imam Hanafi (Studi di Kampung Sulusuban Kecamatan Seputih Agung) Mukhlishin, Ahmad; Saipudin, Saipudin
Jurnal Mahkamah : Kajian Ilmu Hukum dan Hukum Islam Vol. 2 No. 2 December (2017)
Publisher : Institut Agama Islam Ma'arif NU (IAIMNU) Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25217/jm.v2i2.176

Abstract

Abstract This article is about buying and selling manure in Kampung Sulusuban Seputih Agung Subdistrict. In Kampung Sulusuban Kecamatan Septih Agung Lampung Tengah many pera farmers who can process and make Animal Manure as a reliable organic fertilizer, although manure is unclean and disgusting stuff that is livestock manure but in practice the fertilizer can fertilize agricultural crops and restore the soil structure that Has begun to become barren .. Though buying and selling of this unclean goods is an issue of controversy among scholars, especially between Syafi'i madhab with Madhab Hanafi. The focus of the study of this article is: how is the legal status of the sale and purchase in terms of comparative madhab between imam syafi'i and Imam Hanafi ? This article uses qualitative analysis with Islamic legal approach. The nature of this research is descriptive-analysis that is by describing the legal basis of the scholars in deciding cases of buying and selling unclean goods. Keywords: Sale and Purchase, Manure, Imam Syafi'i, Imam Hambali
Analisis Volume Usaha Koperasi dan Omzet Usaha Mikro Kecil dan Menengah terhadap Pengangguran Melalui Produk Domestik Regional Bruto Se-Kalimantan Selatan Khan, Mutiara; Saipudin, Saipudin; Muzdalifah, Muzdalifah
Ecoplan Vol 7 No 1 (2024)
Publisher : Jurusan Ilmu Ekonomi dan Studi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Lambung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/ecoplan.v7i1.701

Abstract

The general condition of the Open Unemployment Rate in South Kalimantan during 2018-2022 shows relatively increasing findings, especially during the COVID-19 pandemic. The volume of cooperative business and MSME turnover is one of the means that can be used to reduce it through GRDP as a forum that reflects regional economic conditions. This paper aims to make a deeper identification related to the direct and indirect relationship of cooperative business volume and MSME turnover to the open unemployment rate through GRDP in South Kalimantan Province Districts / Cities in 2018-2022. The data used in this study are secondary data collected through documentation methods and processed using quantitative methods with regression panel data to determine the direct influence between variables both simultaneously and partially and with path analysis using the Sobel test to determine the indirect influence between independent variables, namely the volume of cooperative businesses and MSME turnover on the dependent variable, namely the unemployment rate open through the intervening variable is. GRDP. The results of this study show a direct influence of the volume of cooperative businesses, MSME turnover, and GRDP on the open unemployment rate simultaneously. Only partially does MSME turnover significantly affect the open unemployment rate. Meanwhile, the volume of cooperative businesses and MSME turnover directly and partially affect GRDP. There is no indirect influence (through GRDP) on the volume of cooperative businesses or MSME turnover and the open unemployment rate in South Kalimantan Province.
Analisis Penerimaan Pajak Reklame Terhadap Pendapatan Asli Daerah dan Produk Domestik Regional Bruto di Kota Banjarmasin Tahun 2016-2020 Kusuma, Nadia; Saipudin, Saipudin
JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Vol. 7 No. 1 (2024)
Publisher : PPJP ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jiep.v7i1.20

Abstract

This study aimed to determine the contribution of advertisement tax, the effectiveness of advertisement tax on local revenue, and the elasticity of advertisement tax on the PDRB of Banjarmasin City in 2016-2020. This study uses a quantitative descriptive research method. It was using secondary data sourced from BPKPAD and the Central Statistic Agency. The results of this study indicate that during the 2016-2020 period, the average contribution of Banjarmasin City advertisement tax revenue to regional income was still low, namely 1.32%. Meanwhile, during the 2016-2020 period, the effectiveness of advertisement tax revenue for the City of Banjarmasin was considered very high with an average of 82.67%. For the 2016-2020 time period, the average advertising tax revenue elasticity for GRDP has an average of -0.28%, so it is inelastic. That is, every 1% change in GRDP, can reduce the realization of advertisement tax by -0.28%.
Analisis Pendapatan Asli Daerah Pada Kabupaten/Kota di Provinsi Kalimantan Selatan Tahun 2016-2021 Mahmudin, Mahmudin; Saipudin, Saipudin
JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Vol. 8 No. 2 (2025)
Publisher : PPJP ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jiep.v8i2.209

Abstract

This study aims to analyze the Original Local Government Revenue in South Kalimantan during the 2016-2021. The data used in this study is quantitative data. The research method used was data panel regression analysis in South Kalimantan Province. The results of this research analysis show that all independent variables simultaneously and partially have a positive and significant effect on the Original Local Government Revenue variable. and this study also shows the largest contribution of each region in increasing Original Local Government Revenue based on independent variables in this study.
Co-Authors Akhsanul Rahmatullah Haifa Lestari Herawati, Elvina Izati, Fitria Khan, Mutiara Kusuma, Nadia Mahmudin Mahmudin, Mahmudin Muhammad Saleh Mukhlishin, Ahmad Muzdalifah Muzdalifah Novita Sari Sri Maulida