Claim Missing Document
Check
Articles

Found 32 Documents
Search

Analisis Perbandingan Sistem Pemungutan Pajak terhadap Kontribusi dan Efektivitas Pajak Daerah yang Potensial di Kabupaten Tanah Bumbu Monika, Sela; Muzdalifah
JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Vol. 6 No. 2 (2023)
Publisher : PPJP ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the contribution and effectiveness of taxes collected by the Official Assessment System (PBB-P2) compared to the Self Assessment System (BPHTB, PPJ, Restaurant Tax, and MBLB Tax) on Local Revenue Tanah Bumbu Regency. The method used in this research is quantitative descriptive with contribution and effectiveness analysis techniques using secondary data obtained from the Regional Tax and Retribution Management Agency of Tanah Bumbu Regency. The result of this research is that the tax contribution collected by the Self Assessment System is better than that collected by the Official Assessment System. Even though it is still in the criteria of not contributing, theree are also types of taxes in the shallow standards, namely Restaurant Tax and MBLB Tax. The taxes collected by the Official Assessment System and the Self Assessment System were very effective in 2016-2020. This means that the average realization for the last five years has consistently reached the target.
Analisis Kinerja Keuangan Daerah Kabupaten/Kota di Provinsi Kalimantan Selatan Tahun Anggaran 2013-2017 Sahara, Gabby Febryanti; Muzdalifah
JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Vol. 2 No. 3 (2019)
Publisher : PPJP ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim research (1) to know local financial performance with ratio of fiscaldecentralization degree, local financial independent, effectiveness of PAD, local financeefficiencey and growth PAD regencies/municipalities in South Borneo province 2013-2017,(2) to know business sector which contributed in PDRB. Technical analysis data is descriptifanalysis. The result research showed : by average fiscal decentralization degree ratio 9regencies still very less and 4 regencies/cities less, 7 regencies low, average local financialindependence 4 regencies still very low, 7 regencies low and 2 municipalities enoughindependence, average effectivene PAD ratio almost all of regencies/municipalities veryeffective except Banjarmasin municipality are effective, average local financial efficiencyratio 9 regencies/municipalities less effecient and 2 regencies enough efficient, whileBanjarbaru municipalities inefficient, growth PAD ratio is positive.
Pengaruh Tenaga Kerja, Jam Kerja dan Tingkat Harga terhadap Tingkat Produksi Industri Batu Bata di Desa Pulau Pinang Kecamatan Binuang Kabupaten Tapin Rasidi, Adam; Muzdalifah
JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Vol. 2 No. 4 (2019)
Publisher : PPJP ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine the influence of labor, working hours, and price levels on the brick industry production in Pulau Pinang Village, Binuang Sub-district, Tapin District, and the most dominant factor of the three elements. This research uses data analysis tools in software Eviews 9, with multiple linearregression models using the least-squares estimation method. The data used areprimary and secondary. The research results show that labor, working hours, andprice levels significantly affect the level of production both simultaneously andpartially. The factor that offers the most dominant influence in influencing the brickindustry's level of production is the labor factor.
Pengaruh Pendapatan Per Kapita, Belanja Daerah Sektor Kesehatan dan Belanja Daerah Sektor Pendidikan terhadap Indeks Pemabngunan Manusia di Kabupaten/Kota Provinsi Kalimantan Selatan Periode 2010-2018 Ramadani; Muzdalifah
JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Vol. 4 No. 2 (2021)
Publisher : PPJP ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objectives in this study are (1) To find out whether Per capita Income, Health Sector Expenditures and Education Sector Expenditures Persistently Influential on Human Development Index in Regency / City of South Kalimantan Province for the period 2010-2018; (2) To find out whether Per capita Income, Health Sector Expenditure and Education Sector Expenditure Simultaneously Influence Human Development Index in Regency / City of South Kalimantan Province for the period 2010-2018; (3) To find out what variables are dominantly affecting the District / City Human Development Index of South Kalimantan Province 2010-2018. This research is expected to be able to provide understanding to local governments, private parties and community institutions with an interest in economic development in the regencies / cities of South Kalimantan Province. The results of this study indicate that per capita income has a significant effect and positive direction on the index of human development, regional spending on the health sector has a significant effect and a positive direction on the index of human development and regional expenditure on the education sector has a significant effect and positive direction on the index of human development.
Analisis Kontribusi Retribusi Penerimaan Pelayanan Pasar Terhadap Retribusi Daerah Kota Banjarmasin Maimunah; Muzdalifah
JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Vol. 2 No. 1 (2019)
Publisher : PPJP ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was conducted to determine the contribution, effectiveness, and potential of Market service retribution acceptance on regional retribution in Banjarmasin. The data was used in secondary and primary data with research samples selected by purposive random sampling as many as six markets from 64 markets in Banjarmasin. This data analysis technique using descriptive analysis with the quantitative method. This resulting study indicates that the contribution of receipt of market service retribution acceptance on regional retribution in Banjarmasin during the 2011-2017 budget year was still inferior. However, the market service retribution condition in 2016 had a contribution value of 11,510%, classified as not useful because the percentage value was above 10%. Effectiveness of receiving market service retribution in Banjarmasin tends to fluctuate; it happened in 20112017. The potential of receipt of market service retribution on regional retribution in Banjarmasin is 34,82%. The amount of receipt of market service retribution based on regional regulation number 1 in 2016 is 246,89%.
Peranan Dana Perimbangan Terhadap Pertumbuhan dan Kesenjangan Ekonomi Daerah Kabupaten/Kota di Kalimantan Selatan Aminellia, Dwi Putri Cesaria; Muzdalifah
JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Vol. 6 No. 1 (2023)
Publisher : PPJP ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study determines the role of balancing and profit-sharing funds for economic growth and a general allocation of funds for economic inequality. This study uses a scatter plot analysis of Klassen Typology in thirteen districts/cities in South Kalimantan from 2011-2019. The Klassen Typology here is divided into three years of observation. Two thousand eleven as a base year, 2015 as a middle year, and 2019 as a final year of observation. The observations are divided into balancing and profit-sharing funds for economic growth and general allocation funds for economic inequality. The secondary data used are from the Badan Pusat Statistik Kalimantan Selatan, which consists of data on the rate of economic growth and Gini Ratio, and from Direktorat Jenderal Perimbangan Keuangan used of balancing funds, profit sharing funds, and general allocation funds data. The Klassen Typology with the best results for balancing funds on economic growth is in quadrant II, with low balancing funds and high for economic growth. The regions that have improved economic growth are Banjar, Balangan, Kotabaru, Tanah Bumbu, Tanah Laut, and Tabalong; there are so many being in quadrant II, both in 2011-2019. The role of profit-sharing funds on economic growth is in quadrant I as the best result with high profit-sharing funds and high economic growth. Barito Kuala, Hulu Sungai Selatan, Hulu Sungai Tengah, and Hulu Sungai Utara have improved their economic growth over three years of comparison. The role of general allocation funds in economic inequality is in quadrant III for the best with high general allocation funds and low economic inequality. The regions with economic inequality decreased are Balangan, Barito Kuala, Tapin, Tanah Laut, Hulu Sungai Tengah, and Hulu Sungai Utara.
Kontribusi dan Efektivitas PAD dan Dana Perimbangan terhadap APBD Provinsi Kalimantan Selatan Rozi, Erza Fakhrur; Muzdalifah
JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Vol. 5 No. 1 (2022)
Publisher : PPJP ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

These studies are targeted or targeted: 1)To find out the level of effectiveness of local revenue sources and the balancing fund against the regional budget (APBD) from 2018-to 2014, 2) To find out the contribution of the sources of local revenue and the balanced fund to the regional budget. ) from 2018-to to 2014. This study and study can be considered a qualitative descriptive study and study. Data was collected through documentation and a literature study. The results of the assessment and study showed: 1)The Level of Effectiveness of Regional Original Revenue of South Kalimantan Province in 2014-2018 ranged from 88.38-to 100.80 percent, and the average annual rate was 86.37 percent in the EFFECTIVE category. Level of Effectiveness of the South Kalimantan Provincial Balance Fund in 2014-2018, ranging from 98.59-105.25 percent and an average annual of 101.96 percent with a VERY EFFECTIVE category, 2) PAD contributions to the APBD from 2014-2018, ranging from 44.84 - 52.95 percent with an annual average of 49.35 in the GOOD category. The contribution of the Balancing Fund to the Regional Budget from 2014-to 2018 ranged from 33.55-to 48.11 percent, with an annual average of 41.69 percent in the ENOUGH category.
Analisis Pengaruh Rasio Kemandirian Keuangan Daerah dan Pertumbuhan Ekonomi Terhadap Indeks Pembangunan Manusia Di Kabupaten Tanah Bumbu, Kotabaru dan Tanah Laut Periode (2010-2020) Rosita; Muzdalifah
JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Vol. 6 No. 2 (2023)
Publisher : PPJP ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to analyze how the Regional Financial Independence Ratio, Economic Growth, and Human Development index of Tanah Bumbu, Kotabaru, and Tanah Laut have an effect on the Tanah Bumbu, Kotabaru, and Tanah Laut and analyze how the Economic Growth affects the Human Development Index in of Tanah Bumbu, Kotabaru, and Tanah Laut. This study uses regional financial independence, linear panel data regression, classical assumption test, and hypothesis testing. The results of this study indicate that the ratio of regional financial independence partially has a significant adverse effect on the Human Development Index (HDI); the test results show that the probability count is 0.0549>0.05. Meanwhile, economic growth partially has a significant positive effect on the human development index (HDI). The test results show that the probability value of count is 0.0033<0.05.
Analisis Potensi dan Efektivitas Pajak Parkir serta Kontribusinya terhadap Penerimaan Pajak Daerah Kota Banjarmasin Oktariani, Muhammad Prawira; Muzdalifah
JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Vol. 6 No. 1 (2023)
Publisher : PPJP ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to (1) know the amount of potential parking tax in Banjarmasin City, (2) know the effectiveness of the parking tax in Banjarmasin City, and (3) know the level of parking tax contribution to local tax revenue in Banjarmasin City. This study uses a quantitative descriptive method. The data types used in this study are primary and secondary, with data collection techniques through interviews, observation, documentation, and literature. The study results show that the potential of the Banjarmasin parking tax is greater than the revenue or realization in the previous year. The level of effectiveness of the Banjarmasin City parking tax in 2015-2019 averages 98.19% or is in the effective category. Meanwhile, the parking tax contribution to Banjarmasin City's local tax revenue in 2015-2019 has an average of 2.73% or is in the very poor category.
Pengaruh Pertumbuhan Ekonomi, Pengangguran, dan Kemiskinan terhadap Ketimpangan Pendapatan di Kalimantan Selatan Verry Noval Ariadi; Muzdalifah
JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Vol. 3 No. 2 (2020)
Publisher : PPJP ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was conducted to (1) Analyze the influence of finance,unemployment, and poverty partially on income inequality from 2010 to 2017. (2) Analyzethe effect of economic, unemployment, and poverty simultaneously on income inequality.(3) Analyzing the variables that are most dominant affecting income inequality.This research is quantitative. The data used in the study are secondary dataobtained through the Central Statistics Agency from districts/cities in South Kalimantan.The data analysis technique used is a quantitative analysis using panel data regressionanalysis with the Fixed Effect Model.This study's results are based on panel data regression analysis, which states theeconomy has no significant effect, significant unemployment, and poverty significantlyaffect income inequality in 13 districts/cities in South Kalimantan.