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All Journal JURNAL MAHKAMAH Syntax Literate: Jurnal Ilmiah Indonesia ECOPLAN : JOURNAL OF ECONOMICS AND DEVELOPMENT STUDIES Community Engagement and Emergence Journal (CEEJ) Jurnal Syntax Transformation JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Jurnal Pengabdian Kepada Masyarakat International Journal of Science and Society (IJSOC) JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JIEP: Jurnal Ilmu Ekonomi dan Pembangunan
Saipudin
Universitas Lambung Mangkurat
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Analisis Pengaruh Pajak Daerah, Retribusi Daerah, Dana Perimbangan, dan SiLPA terhadap Belanja Modal Sugianoor Sugianoor; Saipudin Saipudin
JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Vol 6, No 1 (2023)
Publisher : PPJP Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jiep.v6i1.8955

Abstract

This research aimed to analyze the effect of local taxes, levies, balance funds, and SiLPA on capital expenditures. The population used in this study were districts/cities in South Kalimantan, this study used quantitative research methods, and this data analysis technique used panel data with multiple linear regression and secondary data for nine years (2011-2019). Capital expenditures have an important role in improving public services, such as increasing the value of assets and obtaining assets, and improving public facilities with regional expenditures, which are effective in increasing the regional economy, such as increasing the useful life or adding value to road and bridge, irrigation and network assets.In the results of this study, the results of the linear regression analysis conducted show that the variables of Local Taxes and levies on districts and cities in South Kalimantan are not significant to capital expenditure and have a positive value, which means that the variables of Regional Taxes and Regional Levies have a significant relationship direction of Capital Expenditures but has no effect on Capital Expenditures. Balanced Funds in districts and cities in South Kalimantan have a positive value and significant effect on capital expenditure. Silpa in districts and cities in South Kalimantan has a significant positive effect on capital expenditure, which means that the Balanced Fund and SiLPA variables have a unidirectional relationship, meaning that it decreases. -the increase in the Balancing Fund and SiLPA variables in districts and cities in South Kalimantan affects capital expenditure
Analisis Penggunaan E-Commerce di Bidang Fashion terhadap Laba Usaha Mikro di Kabupaten Hulu Sungai Utara Nor Ainah; Ahmad Yunani; Saipudin Saipudin; Noor Rahmini; Dewi Rahayu
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (621.248 KB) | DOI: 10.36418/syntax-literate.v7i9.9496

Abstract

Tujuan penelitian untuk menganalisis pengaruh penggunaan e-commerce di bidang fashion terhadap peningkatan laba usaha mikro di Kabupaten Hulu Sungai Utara. Penelitian ini dilakukan di Kabupaten Hulu Sungai Utara dengan metode kuesioner dan wawancara. Sampel dalam penelitian ini sebanyak 36 orang yaitu 18 orang yang menggunakan e-commerce dan 18 orang yang tidak menggunakan e-commerce. Metode analisis data dengan pendekatan analisis kuantitatif. Setelah data terkumpul, selanjutnya data akan dianalisis dengan aplikasi yaitu SPSS 22. Analisis yang digunakan dalam penelitian ini adalah regresi variabel dummy untuk menentukan hubungan antara variabel bebas dan terikat. Hasil yang diperoleh menggunakan SPSS dengan uji asumsi klasik, regresi linier berganda, dan uji hipotesis dapat disimpulkan melalui uji F dan uji T bahwa modal usaha, lama usaha dan penggunaan e-commerce berpengaruh signifikan secara simultan terhadap laba usaha di Kabupaten Hulu Sungai Utara dan secara parsial, lama usaha tidak berpengaruh signifikan terhadap laba usaha di Kabupaten Hulu Sungai Utara dan Laba usaha penggunaan e-commerce di Kabupaten Hulu Sungai Utara lebih besar dari pada non e-commerce.
TATA CARA PEMUNGUTAN PAJAK PENERANGAN JALAN PADA KANTOR BAPPENDA KABUPATEN KOTAWARING TIMUR Dias Tri Utami; Saipudin; Suyatno
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 2 No. 1 (2021)
Publisher : Universitas Lambung Mangkurat

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Abstract

This final project aims to discuss the procedures for collecting PPJ at the Bappenda Office of East Kotawaring Regency.The results obtained from this study are that the PPJ collection procedure is carried out based on Government Regulation Number 91 of 2010. The effectiveness of PPJ in Kotawaringin Timur Regency in 2018-2020 is in the effective category, but efforts are still needed to be made so that PPJ continues to increase and can make a good contribution to the region. The Bappenda Office of East Kotawaringin Regency must also move to provide socialization, education, improve and facilitate services to the community in carrying out their tax obligations.
ANALISIS PEMOTONGAN,PELAPORAN, DAN PENYETORAN PAJAK PENGHASILAN PASAL 21 PEGAWAI TETAP TAHUN 2020 (STUDI KASUS BANK BTPN KC BANJARMASIN) Jemmy Perdana; Saipudin
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 2 No. 2 (2021)
Publisher : Universitas Lambung Mangkurat

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Abstract

Destination. This study aims to find out how to analyze the withholding, deposit, and reporting of income tax article 21 for permanent employees at the national pension savings bank. The data analysis technique used in this research is descriptive technique, with this the researcher can describe the research object under study using qualitative methods. The results obtained from the study indicate that withholding, depositing, and reporting income tax article 21 at Bank BTPN KC Banjarmasin is in accordance with the provisions of Law NO/36/2008 Income Tax
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 Efisiensi dan Efektivitas Pengelolaan Anggaran Dana Desa Di Desa Tambak Bitin Kabupaten Hulu Sungai Selatan Tahun 2016-2017 Muthia Nor Fitriani; Saipudin
JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Vol. 2 No. 3 (2019)
Publisher : PPJP ULM

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Abstract

This research was conducted (1) for local governments to analyze village fundbudgets' effective value for community empowerment and development. (2) for thecommunity, which is to know good results regarding village economic growth, regional andeffective village fund centers (3) as a reference for further research on the management ofvillage funds for the empowerment and development of rural communities.The scope of this study is to analyze the efficiency and effectiveness of managingvillage budget funds for 2016-2017 in the Tambak Bitin village of Hulu Sungai SelatanRegency. The data analysis technique used in descriptive research is collecting, dividing,exposing, and deciphering data, so the objective results of the problem are obtained from ananalysis of the results of monitoring data. This research also uses quantitative analysis, andthe result is a percentage.The results of this study are that the efficiency of village funds in Tambak Bitin villageis in the inefficient category; this is because village infrastructure is inadequate andpopulation density is high. The level of effectiveness of funds in Tambak Bitin village isincluded in the category of very effective and effective, influenced by the success of thevillage government in regulating village income and prioritizing community needs andservices provided and felt by the community.
Co-Authors AA Sudharmawan, AA Abdul Aziz Afritriani, Mega Ahmad Yunani Akhsanul Rahmatullah Amak Priyatna Ananda Rizky Meidiani Anshar Nur Arief, Ichsanul Danu Amparian Dewi Rahayu Dias Tri Utami Dieky Fahreza Putra Erlina, Erwin Erwin Erlina Haifa Lestari HAPSA, SYIBLIA DEYA Herawati, Elvina Ichsanul Arief Ika Chandriyanti Izati, Fitria Jemmy Perdana Kevin Adrian Maulana Khan, Mutiara Kusuma, Nadia Lurianto Setiawan M. Yasin Mahmudin Mahmudin, Mahmudin Maulida, Sri Mellani Yuliastina Muhammad Saleh Muhammad Saleh Mukhlishin, Ahmad Mursyidah MUTHIA NOR FITRIANI Muzdalifah Muzdalifah Noor Rahmini Nooryani Oktavia Nor Ainah Norlena Novita Sari Putra, Diecky Fahreza Rakhmatullah, Akhsanul Rangga Gotama Mastomo RR. Ella Evrita Hestiandari Setiawan, Lurianto Sri Maulida Sugianoor Sugianoor Sugianoor Suyatno Syahrial Shaddiq Syahrituah Siregar SYIBLIA DEYA HAPSA Yayu Yunita Sopiana