Claim Missing Document
Check
Articles

Found 3 Documents
Search

Analisis Efektivitas Pemungutan Pajak Bumi Dan Bangunan (PBB) Dan Kontribusinya Pada Pendapatan Daerah Kabupaten Sikka Tahun 2018-2023 Maria Susanti; Andreas Rengga; Petrus Dasilva
Jurnal CUAN Universitas Nusa Nipa Maumere Vol 3 No 1 (2025): Jurnal Kewirausahaan dan Manajemen Bisnis CUAN
Publisher : Program Studi Kewirausahaan Universitas Nusa Nipa Indonesia

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

Abstract

This study aimed to determine the (1) effectiveness of Land and Building Tax (PBB) collection and (2) its contribution to Local Revenue (PAD) of Sikka Regency. The approach used in this research was descriptive quantitative. Data collection techniques included observation, interviews, documentation, library research, and internet-based research. The study was conducted at the Regional Revenue Agency of Sikka Regency. The research results indicated that, overall, the effectiveness of Land and Building Tax (PBB) collection was considered moderately effective, with an average percentage of 85.99%. However, the contribution of the Land and Building Tax to Local Revenue (PAD) was assessed as very low, with a percentage of 4.17%.
Perbandingan Pengukuran Kadar LDL Kolesterol Menggunakan Formula Friedewald dan Anandaraja dengan Metode Direct Bayu Putra Danan Jaya; Endang L Widiastuti; Endang Nurcahyani; Maria Susanti
Jurnal Agromedicine Unila: Jurnal Kesehatan dan Agromedicine Vol. 4 No. 1 (2017): Jurnal Agromedicine
Publisher : Fakultas Kedokteran Universitas Lampung

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

Abstract

Kadar LDL kolesterol merupakan salah satu penanda terkuat bagi aterosklerosis dan prediktor bagi penyakit jantung koroner. Kadar LDL dapat diukur menggunakan metode direct maupun dihitung menggunakan formula Friedewald dan Anandaraja yang memiliki banyak keterbatasan. Penelitian ini dilakukan untuk memvalidasi penggunaan kedua formula tersebut pada populasi masyarakat Lampung. Penelitian ini bersifat deskriptif-analitik. Pengamatan dilakukan pada 1.153 sampel dengan kadar trigliserida <400 mg/dl yang diperoleh dari data rekam medis laboratorium RSUDAM pada kurun waktu Januari-Maret 2012. Sampel dikelompokan ke dalam 4 kelompok, berdasarkan cut off point NCEP ATP III. Total kolesterol, trigliserida, HDL kolesterol dan LDL metode direct diukur mengunakan spektrofotometer dengan prinsip enzymatic colorimetric. Hasil pengukuran kadar LDL metode direct kemudian dibandingkan dengan hasil pengukuran menggunaan formula Friedewald dan Anandaraja. Kadar LDL metode direct lebih rendah secara signifikan bila dibandingkan dengan kadar LDL metode Friedewald dan Anandaraja pada berbagai konsentrasi kolesterol dan trigliserida. Korelasi terbaik antara kadar LDL metode direct dan Friedewald dan Anandaraja terjadi pada kadar kolesterol >240 mg/dL dan kadar trigliserida >200 mg/dL. Pengukuran kadar LDL menggunakan metode direct dan perhitungan menggunakan formula Friedewald dan Anandaraja berbeda secara signifikan pada berbagai kadar kolesterol dan trigliserida.  Katakunci: Formula Anadaraja, formula Friedewald, LDL, metode direct
Pelatihan Pembuatan Puding Kreatif guna Meningkatkan Perekonomian Keluarga Jemaat GPIA Sidoasri Malang Jeli Megawati; Maria Susanti
Jurnal Informasi Pengabdian Masyarakat Vol. 4 No. 2 (2026): Mei :Jurnal Informasi Pengabdian Masyarakat
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/jipm-nalanda.v4i2.2326

Abstract

: This community service activity aimed to equip female members and youth women of GPIA Sidoasri congregation in Malang with practical skills in creative pudding production as a means to improve household income, grounded in the biblical mandate of Proverbs 10:4 which teaches that diligent hands lead to prosperity. Ten participants attended the two-day training held on January 21–22, 2026, covering material identification, raw ingredient costing, equipment use, and hands-on pudding-making practice. Participants learned to produce two products: fried-egg-style pudding and Regal biscuit pudding. Economic analysis showed that fried-egg pudding yields a 100% profit margin, while Regal pudding yields 40–50% profit margin. Post-training evaluation confirmed that participants successfully executed pre-order sales to congregation members and local residents in Sidoasri. This study employs a qualitative participatory approach with observation and structured interview as data collection instruments. The results demonstrate that skill-based community service, when rooted in theological principles and practical economic training, effectively empowers marginalized communities toward financial self-sufficiency.