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All Journal Nizham Journal of Islamic Studies ECOPLAN : JOURNAL OF ECONOMICS AND DEVELOPMENT STUDIES JIEP: Jurnal Ilmu Ekonomi dan Pembangunan IJ3PE JOURNAL OF WETLANDS ENVIRONMENTAL MANAGEMENT JIEP: Jurnal Ilmu Ekonomi dan Pembangunan
Ahmad Yunani
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Religion Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Social Sciences

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Journal : ECOPLAN : JOURNAL OF ECONOMICS AND DEVELOPMENT STUDIES

 1 
Implementasi Penetapan Nilai Jual Objek Pajak pada Pendapatan Asli Daerah di Kabupaten Banjar Provinsi Kalimantan Selatan Ahmad Yunani
Ecoplan Vol 5 No 2 (2022)
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.v5i2.512

Abstract

The determination of the NJOP is based on the assessment of the land and property/buildings carried out by the Regional Government. The purpose of this research is to find out how to determine the selling value of tax objects and their implications for land and building tax revenues in Banjar Regency. The method in this research is descriptive. This research was conducted in the working area of Kertak Hanyar and Gambut Districts. The data collection technique used in this research is a field study. The data analysis method used in this research is descriptive quantitative data analysis. The results of this study are that Banjar Regency determines the selling value of the tax object of each taxpayer differently according to the location and condition of the tax object, namely land and buildings. Such as the determination of NJOP in Kertak Hanyar and Gambut Districts, where these two sub-districts are one of the largest contributors to income sourced from PBB Taxes because they are developed sub-districts which are dominated by housing, trade, services, and industry activities. There is a lot of land conversion from agricultural land to other land functions such as housing, business, industry, and services. The determination of land and building NJOP is still an NJOP determination adopted from KPP Pratama since the transfer of Land and Building Tax for Rural and Urban sectors from central tax to local tax on January 1, 2014, until now. UN revenues that have the highest potential are in Kertak Hanyar and Gambut Districts. Local governments must assess and reprocess data, especially between the selling value of tax objects (NJOP) and selling prices that occur in the community, and update PBB objects from previous data, such as non-taxable tax objects (public facilities) so that the determination of NJOP become more relevant. Local governments need to re-establish NJOP for data that has not been subject to PBB, or updating existing data will increase the selling value of tax objects that are the basis for imposing PBB.
Analisis Prioritas Strategi Penanggulangan Kemiskinan Kota Banjarmasin Rakhmatullah R; Ahmad Yunani; Muhammad Anshar Nur; Muhammad Rusmin Nuryadin
Ecoplan Vol 8 No 2 (2025)
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.v8i2.1256

Abstract

This study aims to comprehensively analyze and determine the priority strategies for poverty alleviation in Banjarmasin City, with a specific focus on cultural poverty, which remains the most dominant and deeply rooted form of poverty in the community. The research method combines Strengths, Weaknesses, Opportunities, Threats (SWOT) analysis and the Analytical Hierarchy Process (AHP). The SWOT approach is employed to identify various internal and external factors influencing the effectiveness of poverty alleviation programs, as well as to formulate relevant and applicable strategic alternatives. Meanwhile, the AHP method is utilized to determine the priority order of these strategies based on expert assessments and stakeholder evaluations who possess expertise in social and economic development. The data were collected through in-depth interviews with seven key informants actively involved in the planning, implementation, and evaluation of poverty alleviation programs in Banjarmasin City. The findings indicate that the priority strategies that need to be developed include strengthening community empowerment institutions, improving human resource capacity, and enhancing the poverty data system to ensure validity, accuracy, and inter-agency integration. Policy recommendations emphasize the importance of cross-sectoral synergy, collaboration among development actors, and the implementation of evidence-based policies to ensure that poverty alleviation efforts are more effective, sustainable, and have a tangible impact on society.
Co-Authors Aldi Andi Muhammad Saidi Andi Tenri Sompa HARRIS, FAISAL Indrawan Cahyadi Miftahuddin*, Muhammad Anshar Nur Muhammad Dachlan Muhammad Rizke Muhammad Rusmin Nuryadin Nasih Burhani Nasrudin Nasrudin Norsyahida Sari Nurhinsa Melinda Rakhmatullah R Rizki Agustina