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STRATEGI TRANSFORMASI TATA KELOLA PAJAK BUMI DAN BANGUNAN SEBAGAI ROLE MODEL DESENTRALISASI FISKAL (STUDI KASUS DI PEMERINTAH KOTA CIMAHI) Saefudin, Amin; Baga, Lukman Muhammad; Juanda, Bambang
Jurnal Manajemen Pembangunan Daerah Vol. 8 No. 2 (2016)
Publisher : Program Studi Manajemen Pembangunan Daerah. Fakultas Ekonomi dan Manajemen. IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (411.778 KB) | DOI: 10.29244/jurnal_mpd.v8i2.24824

Abstract

Land and Building Tax (PBB) was a state tax imposed on the land and or buildings. Under Article 185 of Law Number 28 of 2009was transferred from central government to local governments.The aim of the research was to find out the transformation strategy (role model) of land and building tax decentralitation ( case study in Cimahi). The Case Approach examined the reasons of the municipality policies and strategies in the public service with a variety of stakeholder perspectives. The result of it suggested that there were four steps in low enforcement related the land and building tax credit. The Statute Approch was an argument to solve the issues faced. It suggested that there were four local regulation must be implemented. Last the principles of Conceptual Approach based on many expert opinions such as scientists, practitioners and policy makers.The results suggested that there were twelve indicators represented the performance of value for money in the course of their activities.Finally The Blue Ocean Strategy (BOS) throught created, deleted, reduced and increasedinto account the vision of regency development Cimahi, 2005 to 2025 were required the new policy programs in fiscal decentralization that was out of the status quo. Keywords: BOS, Case Approach, Conceptual Approach, Land and Building Tax, Statute Appoach, Vision ABSTRAKPajak Bumi dan Bangunan (PBB) adalah pajak negara yang dikenakan pada tanah dan atau bangunan. Berdasarkan Pasal 185 Undang-Undang Nomor 28 Tahun 2009 dialihkan dari pemerintah pusat ke pemerintah daerah. Tujuan dari penelitian ini adalah untuk mengetahui strategi transformasi (role model) desentralisasi pajak bumi dan bangunan (studi kasus di Cimahi). Pendekatan Kasus meneliti alasan kebijakan kota dan strategi dalam pelayanan publik dengan berbagai perspektif pemangku kepentingan. Hasilnya menunjukkan ada empat langkah dalam penyelesaian piutang PBB. Pendekatan regulasi adalah pendekatan peraturan perundangan untuk memecahkan masalah yang dihadapi. Seharusnya empat peraturan daerah harus ditegakan. Prinsip-prinsip Pendekatan Konseptual berdasarkan pendapat para ahli seperti ilmuwan, praktisi dan pembuat kebijakan. Hasilnya menunjukkan bahwa ada dua belas indikator kinerja nilai uang yang mencerminkan indikator kinerja . Akhirnya Strategi Smudera Biru (BOS) melaui langkah (menciptakan, menghapus, mengurangkan dan meningkatkan) dengan mempertimbangkan Visi pembangunan Jangka Panjang (2005-2025)Kota Cimahi, memunculkan kebijakan program baru dalam desentralisasi fiskal yang mampu keluar dari status quo. Kata Kunci : BOS, Case Approach, Conceptual Approach, Land and Building Tax, Statute Appoach, Vision
How to Improve Scientific Publication Performance of Private University Lecturers: an Empirical Analysis on Individual and Institutional Factors Harsasi, Mairani; Hutagaol, Manuntun Parulian; Baga, Lukman M; Sailah, Illah
Jurnal Organisasi dan Manajemen Vol. 17 No. 2 (2021)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jom.v17i2.2055.2021

Abstract

Indonesian scientific publications on Scopus show encouraging increase by being listed as number 1 in Southeast Asia. However, fewer literary contribution by private university compared to those made by state university. Thus this study investigates which factors will impact publication performance of private university lecturers. Using multiple linear regression analysis of 226 data, it is found that motivation, self-efficacy, research skills, research time, and training are proven to have positive impact on publication performance. Findings. Teaching workload was found to have significant negative impact, while supporting resources were the only variable that had no impact on publication performance. This research has contribution towards institutional policies in encouraging lecturers to produce scientific publications by strengthening the influencing factors.
Pengaruh Karakteristik Kewirausahaan terhadap Kinerja Usaha Mikro, Kecil dan Menengah(UMKM) Gula Aren di Kabupaten Lombok Barat Ni Made Wirastika Sari; Heny K Suwarsinah; Lukman M. Baga
Jurnal Penyuluhan Vol. 12 No. 1 (2016): Jurnal Penyuluhan
Publisher : Department of Communication and Community Development Sciences and PAPPI (Perhimpunan Ahli Penyuluh Pertanian Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (771.743 KB) | DOI: 10.25015/penyuluhan.v12i1.11320

Abstract

Wirausahawan adalah inovator dan penggerak pembangunan. Wirausahawan memiliki peranan penting dalam meningkatkan pembangunan suatu negara. Tujuan dari penelitian ini adalah menganalisis pengaruh karakteristik kewirausahaan terhadap kinerjausaha pada unit UMKM gula aren di Kabupaten Lombok Barat. Karakteristik kewirausahaan dalam penelitian ini dibedakan menjadi karakteristik individual dan karakteristik psikologis, selanjutnya kompetensi kewirausahaan dilihat dari inidkator kemampuanmanajerial, kemampuan konseptual, kemampuan sosial, kemampuan membuat keputusan dan kemampuan mengatur waktu. Kinerja usaha dilihat dari indikator keuntungan dan volume penjualan. Penelitian ini di lakukan pada bulan Juni 2015 hingga bulan Agustus 2015 di Kabupaten Lombok Barat. Data yang digunakan diperoleh dari hasil wawancara menggunakan kuesioner. Jumlah sampel yang digunakan sebanyak 120 unit UMKM yang dipilih dengan teknik probability sampling secara cluster sampling. Analisis data dilakukan menggunakan metode SEM dengan bantuan software LISREL 8,30. Hasil penelitian menunjukkan bahwa karakteristik kewirausahaan berpengaruh secara nyata dan positif terhadap kompetensi kewirausahaan maupun kinerja usaha, namun karakteristik kewirausahaan berpengaruh negatif dan signifikan terhadap kinerja usaha melalui kompetensi kewirausahaan.Kata kunci: Karakteristik, Kewirausahaan, kinerja usaha, usaha mikro kecil menengah (UMKM), gula aren
ANALISIS FAKTOR-FAKTOR YANG BERHUBUNGAN DENGAN MOTIVASI PETANI DALAM BERUSAHATANI TEBU (STUDI KASUS: PETANI TEBU RAKYAT DI DESA TONJONG WILAYAH KERJA PABRIK GULA TERSANA BARU, KABUPATEN CIREBON) Lukman Mohammad Baga; Rudie Setiadi
Jurnal Agribisnis dan Ekonomi Pertanian Vol. 2 No. 2 (2008): Agribusiness and Agricultural Economics Journal
Publisher : Departemen Agribisnis, FEM-IPB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (182.82 KB)

Abstract

Sugar production growth in Java is quite interesting. Before the economic crisis in 1998, the growth of sugar production was negative, however, after the crisis it became positive. In fact, farmers’ enthusiasm to plant sugar cane started to increase since 2000.  This is reflected by the steady larger land area of sugar cane plantation after 2000.  Government’s policy on sugar production became more conducive for farmers. There is no more government’s direct intervention on determining sugar cane planting area which is parallel with the strengthening of farmer’s organization (APTRI).  APTRI plays important roles in pursuing higher welfare of sugar cane farmers, through achieving higher price of their production.  However, it is still clearly unknown, how high is the motivation of farmers to plant sugar cane, and what are the internal and external factors of sugar cane farmers that influence their motivation? This study aims to answer these questions in order to assure the sustainability of sugar cane production in Indonesia. This study employed the case study methods to sugar cane farmers in Cirebon, West Java. The result shows that farmers’ motivation in planting sugarcane is good due to the current sugar business environment that is conducive for them. The role of sugar cane farmers’ association (APTRI) is essential to increase their motivation.
PEMETAAN RISIKO DI INDUSTRI PENYAMAKAN KULIT DENGAN PENDEKATAN ENTERPRISE RISK MANAGEMENT (ERM) Helen Wiryani; Noer Azam Achsani; Lukman M. Baga
Jurnal Manajemen & Agribisnis Vol. 10 No. 1 (2013): Vol. 10 No. 1, Maret 2013
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1182.233 KB) | DOI: 10.17358/jma.10.1.50-59

Abstract

ABSTRACTThe aim of this study were 1) identify the risks faced by PT XYZ, 2) measure and map the risk of PT XYZ, 3) formulating an effective risk mitigation strategy for PT XYZ. The method of risk management with enterprise risk management approach (ERM) was applied. Risk management with ERM can help companies better prepared to cope with uncertainty, increase the added value and competitive advantage. ERM approach to risk mapping is done by referring to the eight components of ERM. The first three components, namely internal environment, objective setting, and event identification, were used to observe PT.  XYZ situation and identify the risks that exist. A review of the business processes in PT XYZ shows that there are various strategic, operating, reporting, and compliance risks identified in the stages of the business process. Results showed 1) the risks found in the PT XYZ stages of business process were related to the field of strategic, operating, reporting, and compliance, 2) the amount of risk experienced by PT XYZ were reflected in the risk map formed on the measurement of risk based on probability and impact, 3) strategies need to be developed for effective risk mitigation for PT XYZ were prioritized addressing the highest risk first then to a lower risk.Keywords: ERM, FGD, risk management, upholstery industry, risk mappingABSTRAKTujuan  penelitian  ini  adalah 1) mengidentifikasi risiko yang dihadapi PT XYZ, 2) mengukur dan memetakan risiko PT XYZ, 3) merumuskan strategi mitigasi risiko yang efektif bagi PT XYZ. Metode pengelolaan risiko dengan pendekatan enterprise risk management (ERM). Pengelolaan risiko dengan ERM dapat membantu perusahaan lebih siap dalam  mengatasi ketidakpastian,  meningkatkan nilai tambah, dan keunggulan bersaing. Pemetaan risiko dengan pendekatan ERM dilakukan dengan berpedoman pada delapan komponen ERM. Tiga komponen pertama yaitu internal environment, objective setting, dan event identification dilakukan untuk memotret keadaan di PT XYZ dan mengidentifikasi risiko-risiko yang ada. Hasil kajian mengenai proses bisnis PT XYZ menunjukkan terdapat berbagai risiko strategic, operating, reporting, dan compliance yang teridentifikasi dalam tahap-tahap proses bisnisnya. Hasil penelitian menunjukkan 1) risiko-risiko yang ditemukan dalam tahapan proses bisnis PT XYZ terkait bidang strategic, operating, reporting, dan compliance, 2) besar tingkat risiko yang dialami PT XYZ tercermin pada peta risiko yang terbentuk atas pengukuran risiko berdasarkan probabilitas dan dampaknya, 3) strategi yang perlu dikembangkan untuk mitigasi risiko yang efektif bagi PT XYZ diprioritaskan menangani risiko paling tinggi dulu baru kemudian ke risiko yang lebih rendah.Kata kunci: ERM, FGD, manajemen risiko, industri penyamakan kulit, peta resiko
Perkembangan Produktivitas, Luas Lahan, Harga Domestik, Permintaan dan Ekspor Biji Kakao Indonesia Periode 1990-2013 Henoch Kindangen; Sri Hartoyo; Lukman M. Baga
Jurnal Manajemen & Agribisnis Vol. 14 No. 2 (2017): JMA Vol. 14 No. 2, Juli 2017
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (898.557 KB) | DOI: 10.17358/jma.14.2.118

Abstract

Acreage development, production, productivity, and Indonesian cocoa exports cannot be separated from the influence of various cocoa policies applied by the Indonesian government and the international cocoa institution that is ICCO. The objective of this study was to analyze the factors that influence the behavior of the economy, including productivity, demand, export, and cocoa prices, and impact of domestic policy for the behavior of Indonesian cocoa economy. The analysis method used for the economy behavior was the simultaneous equation model with 2SLS approach (Two Stage Least Square). The analysis showed domestic production is influenced by cocoa price, fertilizer price, labor costs, and technology. Cocoa demand is influenced by the amount of domestic prices of processed cocoa. Cocoa exports is affected by the production, world prices, exchange rates, exports of cocoa from the previous year, and domestic demand for cocoa whereas domestic prices are influenced by world prices, domestic supply, and domestic prices of the previous yearKeywords: cocoa, 2SLS, behavior of the economy, demand, exportABSTRAKPerkembangan luas areal, produksi, produktivitas,dan ekspor kakao Indonesia tidak lepas dari pengaruh berbagai kebijakan kakao yang diterapkan oleh pemerintah Indonesia dan lembaga kakao dunia, yaitu ICCO. Tujuan dari penelitian ini untuk menganalisis faktor-faktor yang memengaruhi perilaku ekonomi, termasuk produktivitas, permintaan, ekspor, harga kakao dan dampak kebijakan domestik untuk perilaku ekonomi kakao Indonesia. Analisis metode perilaku ekonomi yang digunakan adalah model persamaan simultan dengan pendekatan 2SLS (Two Stage Least Square). Hasil analisis menunjukkan produksi dipengaruhi oleh harga domestik kakao, harga pupuk, biaya tenaga kerja, teknologi. Permintaan kakao dipengaruhi oleh jumlah harga domestik olahan kakao. ekspor kakao dipengaruhi oleh produksi, harga dunia, nilai tukar, ekspor kakao dari tahun sebelumnya, permintaan domestik untuk kakao. harga domestik dipengaruhi oleh harga dunia, pasokan dalam negeri, harga domestik dari tahun sebelumnya.Kata kunci: kakao, 2SLS, perilaku ekonomi, permintaan, ekspor
Perumusan Strategi Bersaing pada Grand Malabar Hotel Ivan Godang Wardiman; Lukman Mohammad Baga; Popong Nurhayati
Value : Jurnal Manajemen dan Akuntansi Vol 16 No 1 (2021): Januari - Juni 2021
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v16i1.1837

Abstract

The industry 4.0 revolution era, the hotel competitive rivalry competition, and the covid-19 pandemic are challenges for every industry to compete, especially the hospitality industry. Faced with this situation, a strategy is needed in winning the competition. This study is aimed to formulate a competitive strategy at the Grand Malabar Hotel in the midst of fierce competition in Bandung hospitality industry. This study uses primary and secondary data collected through observation, questionnaires, interviews, literature studies and related journals. This study combaines quantitative and qualitative approaches at the same time to optain optimal results. Importance-Performance Analysis (IPA) and Blue Ocean Strategy (BOS) are used as the methods of this study. The result of this study shows that currently the Grand Malabar Hotel is entering into red ocean. There are 13 competitive factors analyzed, 3 of which must be eliminated, 1 factor must be subtracted, and 7 factors must be increased. The nnovation has been made by creating 6 factors, including: (1) cooperation with travel agents, (2) creating hotel website, (3) information on tourist attractions, (4) utilization of IoT, (5) self service check-in kiosks, (6) rooftop cafe. The strategy formulation has been tested and commercially feasible to be implemented by Grand Malabar Hotel. Keywords: Blue ocean strategy (BOS), competitive strategy, hotel, importance-performance analysis (IPA), value innovation.
Peran dan Strategi Pengembangan Subsektor Peternakan dalam Pembangunan Kabupaten Agam Sumatera Barat Yulia Yulia; Lukman Mohammad Baga; Netti Tinaprilla
Jurnal Agribisnis Indonesia (Journal of Indonesian Agribusiness) Vol. 3 No. 2 (2015): Desember 2015 (Jurnal Agribisnis Indonesia)
Publisher : Departmen of Agribusiness, Economics and Management Faculty, Bogor Agricultural University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jai.2015.3.2.159-176

Abstract

Agam District Government has the goal of improving economic growth rate of 5.94 percent in 2011 to 7.98 percent in 2017. However, the constraints experienced by the development of the animal husbandry sector is a decrease in the growth rate of the animal husbandry sector and the contribution to the GDP, it is necessary for the development of the animal husbandry subsector in Agam by taking into account various aspects. This study aims to analyze the potential and role of formulating priority strategies of alternative development strategy animal husbandry subsector. Results of the analysis of the animal husbandry subsector LQ is a commodity basis. The shift results proportional growth 10.72 percent negative growth. Region share growth of 2.33 percent. The results obtained from the alternative strategies SWOT matrix were analyzed using QSPM. development and coaching each region based on the existing potential (6.278), increasing the promotion and development of human resources breeder (5.773), to build and develop patterns of cooperation and mutual benefit (5.618), examination of animal health and disease prevention (5.406), implementation and development appropriate technology (5.330) and optimization in securing local resources (4.982). Selected strategic alternatives of highest appeal total development strategy as well as coaching is done each region based on the existing potential (6.278), then the suggestions can be made to the Government Agam namely increasing the number of livestock extension workers and attract investors to develop the livestock subsector in Agam District.
ANALISIS DAYA SAING DAN STRATEGI PENGEMBANGAN AGRIBISNIS TEH INDONESIA Venty Fitriany Nurunisa; Lukman Mohammad Baga
Forum Agribisnis Vol 2 No 1 (2012): FA Vol 2 No 1 Maret 2012
Publisher : Magister Science of Agribusiness, Department of Agribusiness, FEM-IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/fagb.2.1.33-52

Abstract

In the last ten years, the performance of Indonesia’s tea agribusiness has been decreased. It is shown by the decreasing of tea estate area by 2.18 percent per year, tea production decreased by 0.8 percent and export volume decreased by 1.07 percent per year. The Porter’s Diamond System analysis shows that the competitiveness of Indonesia’s tea agribusiness is still weak. The main component of Indonesia’s tea that supports each other are : 1) the resources factors with the domestic demand conditions, and also 2) the resources factors with the related and supporting industries. While in the supporting component, the government component only supports the resources factors component, and it’s clearly different with the chance component that supports all the main components. Finally, tea agribusiness development strategies in Indonesia was analyzed by using SWOT and Architecture Strategy, which were more directed to increase the performance of smallholders tea plantation by strengthening the role of farmer group and optimalizing the role of association. In the other hand, the strategies for government and private tea estate are more directed to increase the volume of production and product diversification which are important for improving the export oriented tea products. Other strategies that can be implied are 1) increasing the promotional activity and 2) spreading information about tea and its benefits to increase domestic tea consumption.
PERENCANAAN BISNIS BRIKET TEMPURUNG KELAPA BERBASIS WIRAKOPERASI DI KABUPATEN BOGOR Fitria Na’imatu Sa’diyah; Lukman Mohammad Baga
Forum Agribisnis Vol 6 No 1 (2016): FA VOL 6 NO 1 MARET 2016
Publisher : Magister Science of Agribusiness, Department of Agribusiness, FEM-IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/fagb.6.1.65-90

Abstract

Bogor is capable of producing 16 208 tons of coconuts a year, and a big amount of coconut shells. This kind of shells can be a very valuable business commodity when processed into briquette. However the majority of Indonesian coconut farmers have only a little number of coconuts trees, so that the shell production is low and the farmers find it difficult to enter the briquette industry. Therefore, the coconut farmers need to join in the business based on cooperative approach to enter briquette industry.The coconut farmers who become members of the cooperative will get the guidance to process coconut shells into charcoal .The charcoal produced by farmers is used as raw material of making briquette. The market target of briquette will be Japan and the product will be sold at Rp11 829 per kilogram. This business gives financial benefit to the cooperative as the NPV is Rp5.1 milliards, gross B/C is 1.18, and payback period is 2 years 8 months. Nonfinancially, this business gives social benefit to the farmers who are members of the cooperative, because the cooperative buys the farmers’ charcoal in a good price, i.e. higher than the market price. Besides, those farmers will also get share profit from the cooperative.
Co-Authors A. Faroby Falatehan Abdul Azis Achmad Noerkhaerin Putra Adetya, Aulia Adhitya Wardhono Adhyta Puspita Summase Affandi, M Joko Agnes A. D. Puspita Alamsyah, Lufhti Faturahman Alfayanti, Alfayanti Amin, Amirullah Muh Ammar Fathin Mahdi Amri Syahardi Amzul Rifin Anggraini Sukmawati Aridhona, Nina Arif Imam Suroso Asep Mulyana Asep Mulyana Asep Taryana Asikin , Zenal Bambang Juanda Bandjar, Sitti Bulkis Bastari, Iman Bayu Krisnamurthi Burhanuddin Burhanuddin Burhanuddin Burhanuddin Busaid Busaid, Busaid Butolo, Ivana Dara Intan Salassa Demokratsia, Muhamad Akmal Desita Jumiar, Alfath Diah Krisnatuti Dian Fauzi Dita Pratiwi Dita Pratiwi Dwi Rachmina DWI SURYANTO Eduart Wolok Erliza Noor Etriya Etriya Fahlepi, Rozi Fajrin Rimadhyani Firdaus Fariyanti, Anna Fathin Ahmad Naufal Fatinsyah, Enrico Fauzi, Dian Fauzi, Humam Feryanto Feryanto Feryanto Fitria Naimatu Sa'diyah Harianto Harianto Harsasi, Mairani Helen Wiryani Henoch Kindangen Heny K Daryanto Heny K Suwarsinah Heny Kuswanti Suwarsinah Herien Puspitawati Hermanto Siregar Holyness Nurdin Singadimedja Hutagaol, Manuntun Paruliah Illah Sailah Imam Hartono Imam Teguh Saptono Irdika Mansur Irfan Syauqi Beik Iskandar, Dony Ariya Ivan Godang Wardiman JAENAL EFFENDI Jasman, Wahyu Salsabila Joko Purwono Jourdan, Michael Kristijuswati, Kristijuswati Lala M Kolopaking Lestari, Retna Dewi Lisma, Yunandar Luthfi Nur’azkiya M. Syamsul Maarif Ma'mun Sarma Mahanani, Yekti Mahmudah Manurung, Darwin Marta Seli, Ulta Martauli, Elvin Desi Mohammad Arif Yunus Mubaranto, Hendra Muhammad fauzan Muhammad, Anindito Nanda Firmanda Netti Tinaprilla Ni Made Wirastika Sari, Ni Made Wirastika Nimmi Zulbainarni Nunung Kusnadi Nur T., Fanny Iswarini Nur, Kurnia Nurlinda Dewi Kusumah Popong Nurhayati Putra, Teguh R. Sapto Hendri Boedi Soesatyo Raharja, Enditya Luhur Rahman, Dwinda Ratna Winandi Ristiyanto, Nirwan Rita Nurmalina Rizal Syarief Rokhmadi, Faqikh Andri Rudie Setiadi Saefudin, Amin Salsabila, Wahyu Sarma, Ma’mun Setiadi Djohar Setiawan, Rofi Arif Shafina Nabilah Sirait, Julius Iskandar siti muhani Sri Hartoyo Sugeng Budiharsono Suprehatin Suprehatin Suryanto, Sony T. Sutriono Edi Syafiq Alfikri Syamsiah, Tita Nur Syamsiar, Syamsiar Syamsul Hilal Syuja' Hakim, Muhammad Alief Tapsi, Syhabuddin Al Tita Nursyamsiah, Tita Triyonggo, Yunus Utami, Anisa Dwi Venty Fitriany Nurunisa Wahyuni, Eling Sri Yanuar, Rahmat Yudha Heryawan Asnawi Yulia Yulia Yulian Anita Yunandar Lisma Yunus triyonggo Yusalina Yusalina Yusman Syaukat Zubedi, Faradiba Faruk