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All Journal Publikauma : Jurnal Administrasi Publik Universitas Medan Area Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Sketsa Bisnis Jurnal Ilmiah Administrasi Bisnis dan Inovasi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Visioner: Jurnal Pemerintahan Daerah di Indonesia JWM (JURNAL WAWASAN MANAJEMEN) JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Journal of Governance and Public Administration Jembatan Hukum: Kajian Ilmu Hukum, Sosial dan Administrasi Negara International Journal of Business and Quality Research International Journal of Education, Vocational and Social Science Proceedings of Jogjakarta Communication Conference (JCC)
Sarwani
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS PENERIMAAN PAJAK RESTORAN DAN KONTRIBUSINYA DALAM MENINGKATKAN PAJAK DAERAH DI KABUPATEN BARITO UTARA KALIMANTAN TENGAH TAHUN 2021-2024 Destavania Liyudza Harimah; Achmad Suhaili; Sarwani
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 6 No. 1 (2025)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jrup.v6i1.105

Abstract

The purpose of this study is to evaluate the effectiveness and contribution of restaurant taxes to Local Own-Source Revenue (PAD) in North Barito Regency, Central Kalimantan, for the period 2021–2024. Data were collected through interviews and documentation using a quantitative descriptive approach, and contribution and effectiveness formulas were used for analysis. The results of the investigation indicate that restaurant tax collection is quite successful, contributing between 5.26% and 12.20% to PAD and having an average effectiveness rate of above 120%. This study contributes theoretically to strengthening the role of local taxes in fiscal decentralization and serves as a reference for policy on tax management in the service sector.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK SARANG BURUNG WALET TERHADAP PAJAK DAERAH KABUPATEN TANAH BUMBU Widiawati, Lutfy Eka; Isnawati; Sarwani
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 3 No. 2 (2022)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jrup.v3i2.46

Abstract

The aim of this research is to analyze the effectiveness and contribution of the swallow's nest tax to local taxes in Tanah Bumbu district in 2019-2022. The method used in this research is quantitative descriptive. Data collection was carried out through interviews, documentation and observation. The research results show that tax efficiency in Tanah Bumbu Regency from 2019-2022 is quite good, but still not effective. This is due to ignorance of taxpayers, the influence of the price of swallow's nests on the market, tax avoidance and delays, as well as inadequate business permits and databases
Communication In The Meratus Geopark Community For Job Diversification and Innovation In Rural Areas Bachruddin Ali Akhmad; Muhammad Ainani; Sarwani
Jogjakarta Communication Conference (JCC) Vol. 2 No. 1 (2024): The 5th Jogjakarta Communication Conference (JCC)
Publisher : Jogjakarta Communication Conference (JCC)

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

Abstract

This study aims to determine and describe how communication in the Meratus Geopark community in carrying out job diversification as an effort to improve the economy. The research was conducted in Belangian Village, Aranio Subdistrict, Banjar Regency, South Kalimantan Province, which is included in the Meratus Geopark area which has been designated by the Indonesian National Geopark Committee (KNGI) as an Indonesian National Geopark in 2018 and the first Geopark in Kalimantan. This research uses data collection techniques of documentation, observation, and in-depth interviews. Qualitative data from key informants, farmers and gardeners will be elaborated in FGD activities. The collected data is then processed using qualitative data analysis techniques from Miles and Huberman. Based on the results of the research, it was found that communication in the community in Belangian village has a very important opinion leader role in job diversification. The role of opinion leader is the role of leader, innovator, motivator, visual information center, and role model. With this role, opinion leaders have succeeded in providing innovations in rural employment diversification that can increase community income.
Analisis Faktor-Faktor Terhadap Keputusan Pengambilan Kredit Usaha Rakyat Pada Debitur Bank Rakyat Indonesia di Kota Surabaya Andry Herawati; Liling Listyawati; Sarwani
SKeTsa Bisnis (e-jurnal) Vol 7 No 1 (2020)
Publisher : Universitas Yudharta Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/jsb.v7i1.2086

Abstract

Abstract The research aims to analyze the decision-making process of business loans granted by debtors and to identify the factors that influence their decisions. The method used is a survey using a questionnaire instrument as data collection. The sampling technique is carried out by a systematic random sampling method, obtained from 100 debtors of PT BRI (Persero) Tbk. Brantas Unit Kertajaya Branch, and Surabaya Diponegoro Branch Office. Methods of analysis of descriptive-analytical data and two main boxes. The results showed: 1) the process of a decision of the KUR by the debtor in five stages, namely the identification of the needs (the KUR is used as risk capital, the search for information (the KUR information obtained from (bank interest), alternative valuation (low interest is used as a valuation consideration), credit decision making (choose interest rate) and credit withdrawal (satisfied and recommended to others); 2) internal factors have a stronger influence than external factors, this individual factor illustrates that the debtor takes KUR BRI due to a feeling of need from within the debtor Keywords: Internal Factors, External Factors, KUR Decision Abstrak Penelitian ditujukan untuk menganalisis proses keputusan pengambilan kredit usaha rakyat oleh debitur, dan mengidentifikasi faktor-faktoryang mempengaruhi keputusannya. Metode yang digunakan adalah survei dengan menggunakan instrumen kuesioner sebagai pengumpulan data. Teknik pengambilan sampel dilakukan dengan metode systematic random sampling, didapatkan 100 debitur dari PT BRI (Persero) Tbk. Unit Brantas Cabang Kertajaya, dan Kantor Cabang Diponegoro Surabaya. Metode analisis data analisis deskritptif, dan top two boxes.Hasil penelitian menunjukkan :1) proses pengambilan keputusan KUR oleh debitur melalui lima tahap yaitu Indentifiasi kebutuhan (KUR digunakan sebagai modal usaha, pencarian informasi (informasi KUR didapat dari Bank), evaluasi alternatif (bunga yang rendah dijadikan pertimbangan evaluasi), keputusan pengambilan kredit (memilih tingkat bunga), dan pasca pengambilan kredit (puas dan merekomendasikan ke yang Lain) ; 2) faktor internal memiliki pengaruh lebih kuat daripada faktoreksternal, hal ini Faktor individul menggambarkan bahwa debitur mengambil KUR BRI karena rasa kebutuhan dari dalam diri debitur tersebut.Kata Kunci: Faktor Internal, Faktor Eksternal, Keputusan KUR
Determinants of Budgeting Opportunistic Behavior Ulla Ramadini; Sarwani; Lili Safrida
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 4 (2024): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i4.3088

Abstract

The study attempted to determine and analyze the effect of (1) local revenue, (2) generalallocation funds, (3) special allocation funds, (4) profit-sharing funds, (5) excess differences inbudget calculations on opportunistic behavior government budget in Indonesia.This type of research is quantitative research. The researcher used secondary data. The population were all provinces in Indonesia during the research period 2014-2019. Based on the existing criteria, the sample size was 18 provinces. The data were tested using multiple linear regression. The results indicated that local revenue did not affect the opportunistic behavior of provincial government budgeting in Indonesia; general allocation funds did not affect the opportunistic behavior of provincial government budget formulation in Indonesia; special allocation funds affected the opportunistic behavior of provincial government budgeting inIndonesia; funds profit-sharing did not affect the opportunistic behavior of provincial government budget formulation in Indonesia; and the excess budget calculation did not affect the opportunistic behavior of provincial government budgeting in Indonesia. The further investigation with wider sample size was needed to clarify the finding.
Marketing Marketing Optimization of Sambel Pecel Niki Eco Madiun in the Digital Era: A Study of the Transition from Offline to Online Sales Supriyanto; Sarwani; Andry Herawati; Mochammad Arfani
International Journal of Business and Quality Research Vol. 3 No. 04 (2025): October - December, International Journal of Business and Quality Research (IJ
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v3i04.2650

Abstract

Transformasi digital telah menjadi elemen penting dalam memperkuat daya saing UMKM dalam era ekonomi berbasis teknologi. Penelitian ini bertujuan untuk mengkaji pengaruh pemasaran digital dan kaitannya dengan transformasi digital terhadap peningkatan penjualan pada UMKM Sambell Pelcell Niki Elco Madiun dalam proses peralihan sistem pemasaran dari offline ke online. Penelitian ini menggunakan pendekatan kuantitatif dengan metode eksplanatif Data primer diperoleh melalui distribusi kuesioner kepada 97 responden konsumen yang telah melakukan pembelian selama tahun 2025. Analisis data dilakukan dengan menggunakan regresi linier berganda melalui program SPSS versi 26. Hasil penelitian menunjukkan bahwa hubungan pemasaran digital dan transformasi digital berpengaruh positif dan signifikan terhadap peningkatan penjualan, baik secara parsial maupun simultan. Variabel pemasaran digital terbukti memiliki pengaruh dominan terhadap peningkatan penjualan dibandingkan dengan hubungan transformasi digital. Temuan ini menyiratkan bahwa optimalisasi strategi pemasaran digital yang disertai dengan hubungan teknologi dan kompetensi digital pelaku bisnis merupakan faktor kunci dalam meningkatkan kinerja penjualan UMKM yang bertransisi ke platform daring.
Co-Authors Achmad Suhaili Adolfina Gerans , Magdalena Ainani, Muhammad Amirul Mustofa Anace Kambu Andry Herawati Aris Sunarya Bachruddin Ali Akhmad Cantika Yokalina Boka Destavania Liyudza Harimah Didik Budianto Dwi Indah Kartika Fatah, Zainal Fedianty Augustinah Ferriswara, Dian Indrarini DG ISNAWATI Kelina Yoman Lili Safrida Liling Listyawati Mochammad Arfani MTL Tobing, Victor Mu’tamirudin Nordiansyah, Muhammad Novika Rosari Sabaruddin samsul arifin Supriyanto Ulla Ramadini Vivi Puspitasari Wamer Widiawati, Lutfy Eka Wirawan, Indra Yusrudin Yuyun Yuniar