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PkM: Pelatihan dan Pendampingan Manajemen Usaha Kelompok Tani Kopi di Kalibaru Banyuwangi Galih Wicaksono; Edy Wahyudi; Rena Yunita Rahman
TRIDARMA: Pengabdian Kepada Masyarakat (PkM) Vol. 3 No. 2, Nopembe (2020): TRIDARMA: Pengabdian Kepada Masyarakat (PkM)
Publisher : Institute of Computer Science (IOCS)

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Abstract

Kelompok Tani Kenongo Mukti merupakan kelompok tani yang bergerak di bidang usaha kopi yang berada di Kecamatan Kalibaru Kabupaten Banyuwangi. Sebagaimana kelompok tani yang lain, kelompok tani kenongo mukti juga mengalami berbagai permasalahan yang terkait dengan manajemen usaha. Beberapa permasalahan tersebut antara lain terkait terbatasnya produksi kopi yang dihasilkan akibat peralatan yang dimiliki masih sederhana, pengemasan yang dilakukan membutuhkan waktu yang lama dan kurang rapi akibat peralatan dalam pengemasan masih menggunakan seterika dan penggaris. Permasalahan berikutnya yaitu terkait dengan pengelolaan keuangan, dimana mitra masih belum menguasai terkait pengelolaan keuangan usaha secara efektif dan efisisen, sehingga mitra tidak dapat menentukan dengan baik berapa laba atau rugi yang dihasilkan dari usaha. Berdasarkan beberapa permasalahan tersebut, Tim PKM melakukan intervensi yaitu dengan memberikan hibah peralatan berupa mesin roasting dan mesin sealer, serta melakukan berbagai jenis pelatihan seperti pelatihan pengelolaan kopi, pelatihan pengemasan kopi, serta pelatihan pengelolaan kopi. Dengan adanya berbagai intervensi yang dilakukan tersebut, maka dapat mengurangi permasalahan yang dihadapi oleh mitra.
The Role Of Leadership Style On Work Achievement Tax Volunteer Galih Wicaksono; Samsiah Samsiah; Imron Imron; Antoni Ludfi Arifin
Educoretax Vol 2 No 3 (2022)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v2i3.243

Abstract

The tax volunteer program is issued by the Directorate General of Taxes in order to assist the fulfillment of tax obligations, especially when reporting individual and corporate tax returns. The volunteers involved were mostly students and members of the tax center from universities. This study aims to determine the effect of leadership style on the work performance of tax volunteers. The population in this study are tax volunteers from universities, while the population is tax volunteers who have served in the Jakarta and Jember areas. This study resulted in the finding that leadership style has a significant and positive effect on the work performance of tax volunteers. The implication is that interested parties should instill a leadership spirit for tax volunteer members.
Aspek Perpajakan yang Berkaitan dengan Penggunaan Dana Desa Galih Wicaksono
EKONOMI KEUANGAN DAN BISNIS Vol 3, No 1 (2018): Ekombis Sains: Jurnal Ekonomi, Keuangan, dan Bisnis
Publisher : Universitas Sang Bumi Ruwa Jurai

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.561 KB) | DOI: 10.24967/ekombis.v3i1.377

Abstract

Penelitian ini bertujuan untuk mendeskripsikan jenis pajak apa saja yang berkaitan dengan penggu- naan dana desa. Penelitian ini merupakan  penelitian deskriptif kualitatif dan menggunakan metode kepustakaan dalam menganalisis data. Berdasarkan Undang-Undang  Ketentuan Umum dan Tatacara Perpajakan mengatur bahwa wajib pajak adalah orang pribadi atau badan, meliputi pembayar pajak, pemotong pajak, dan pemungut pajak yang mempunyai hak dan kewajiban perpajakan sesuai dengan ketentuan peraturan perundang-undangan  perpajakan. Dana yang masuk ke desa yang bersumber dari APBN maupun APBD, tentu saja dalam praktek pelaksanaannya akan terutang pajak sesuai dengan jenis transaksinya. Oleh karena itu Kepala Desa beserta Perangkat Desa, khususnya Bendahara Desa harus memahami dan mengetahui dengan baik dan benar. Bendahara desa harus mengetahui dan memahami dengan baik beberapa jenis pajak yang terutang dalam setiap transaksi, serta hak dan kewajiban yang ha- rus dilaksanakan terkait pajak yang ada di desa, misalkan kewajiban pengajuan NPWP, kewajiban pem- otongan atau pemungutan PPh 21, PPh 22, PPh 23, PPh 4 (2), PPN, serta Bea Materai. Dengan berbekal pemahaman yang baik mengenai jenis transaksi dan pajak yang terutang, diharapkan praktek perpajakan di desa sesuai dengan Undang-undang dan peraturan yang berlaku.
THE ROLE OF DISCIPLINE AND LOYALTY ON TAX VOLUNTEERS' WORK PERFORMANCE THROUGH ORGANIZATIONAL CITIZENSHIP BEHAVIOR AT THE TAX CENTER OF UNIVERSITY OF JEMBER Galih Wicaksono
BISMA: Jurnal Bisnis dan Manajemen Vol 16 No 2 (2022)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v16i2.33799

Abstract

Tax volunteer is one of the programs created by the Director General of Taxes in collaboration with tax centres in higher education, one of which is the Tax Center of the University of Jember. This study aims to analyze the effect of discipline, loyalty, and Organizational Citizenship Behavior (OCB) on work performance and the role of OCB as an intervening variable towards the effect of discipline and loyalty on work performance. Data were collected by distributing online and offline questionnaires, with the sample consisting of 60 tax volunteers at the Tax Center of the University of Jember. Data were analyzed using Partial Least Square software. The results showed that discipline had a significant positive effect on OCB but had no effect on work performance. Loyalty had a significant positive effect on OCB and work performance. OCB had a significant positive effect on work performance. However, OCB failed to intervene in the effect of discipline and loyalty on work performance. Results of this research indicated that the management of the tax volunteer at the University of Jember's tax centre must continuously increase the loyalty of its members in order to improve OCB and work performance. Keywords: discipline, loyalty, OCB, tax volunteer, work performance
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB P2) TERHADAP PENDAPATAN ASLI DAERAH (PAD) KABUPATEN JEMBER Galih Wicaksono; Tree Setiawan Pamungkas
JURNAL STIE SEMARANG Vol 9 No 1 (2017): VOLUME 9 NOMOR 1 EDISI FEBRUARI 2017
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

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Abstract

Abstrak Tujuan penelitian ini adalah (1) untuk mengetahui tingkat efektivitas Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB P2) Kabupaten Jember, dan (2) untuk mengetahui tingkat kontribusi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB P2) terhadap Pendapatan Asli Daerah (PAD) Kabupaten Jember. Penelitian ini merupakan penelitian deskriptif kuantitatif, yaitu berdasarkan penjelasan angka-angka. Data pada penelitian ini berupa target dan realisasi penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB P2), serta target dan realisasi Pendapatan Asli Daerah (PAD) Kabupaten Jember selama 3 (tiga) tahun. Hasil penelitian menunjukkan bahwa tingkat efektivitas PBB P2 pada tahun 2013 berada dalam kategori cukup efektif, sedangkan pada tahun 2014 dan 2015 berada dalam kategori kurang efektif. Untuk tingkat kontribusi PBB P2 terhadap Pendapatan Asli Daerah (PAD), menunjukkan bahwa pada tahun 2013-2015 tingkat kontribusi berada dalam kategori sangat kurang. Kata Kunci : Efektivitas, Kontribusi, Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB P2), Pendapatan Asli Daerah (PAD)
THE ROLE OF RESTAURANT TAX ON REGIONAL INCOME IN YOGYAKARTA Merdi Dwi Antoro; Natasya Putri Wulandari; Galih Wicaksono; Abid Imanul Akmal
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 1 (2023): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v3i1.56

Abstract

This study aims to determine the role of restaurant tax on local revenue, namely through measuring the effectiveness and contribution of restaurant tax to local revenue in the city of Yogyakarta. The method used for this research is to use a quantitative approach, by analyzing how much effectiveness and contribution is from 2019-2021 with secondary data taken through a website managed by the Regional Planning Development Agency (BAPPEDA) Special Region of Yogyakarta. The results of this study found that restaurant tax revenues have still fluctuated in the last 3 years, but are still in the very effective category. Meanwhile, the contribution to PAD is still in the less category
ANALYSIS OF THE ROLE OF HOTEL TAX EFFECTIVENESS AND CONTRIBUTION TO CILACAP REGIONAL INCOME Adit Ardiansyah; Bally Brilian Putra; Galih Wicaksono; Resvi Inayah
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 1 (2023): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v3i1.57

Abstract

To strengthen the economy of Cilacap Regency, fiscal policy is carried out based on Law No. 28 of 2009 concerning Regional Taxes and Regional Levies. The Cilacap Regency Government collects local taxes, one example is hotel tax collection. The local tax is one of the contributors to regional original income (PAD). This research was conducted to find out how effective and contribute hotel taxes are to Cilacap Regency's Local Revenue. The method used in this research is quantitative descriptive, by taking data from the last three years, namely 2019-2021. The data are secondary from the Cilacap Regency Central Bureau of Statistics (BPS). The results of the study show that the effectiveness of hotel taxes from year to year is very effective. Meanwhile, the contribution of hotel taxes to PAD is still lacking every year. So that it can be a reference for the Cilacap Regency government in improving its strategy for collecting taxes, especially hotel taxes,- so that Cilacap Regency Regional Original Revenue can continue to increase
Analysis of Economic Inequality In Banyuwangi Regency Yeni Puspita; Galih Wicaksono; Edy Wahyudi
MediaTrend Vol 17, No 2 (2022): OKTOBER
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/mediatrend.v17i2.17741

Abstract

Banyuwangi Regency is one of the regencies in East Java that has a higher economic growth rate than East Java's economic growth. Likewise, the poverty rate in Banyuwangi in 2019 was 7.52 percent, this figure is much lower than the East Java Province average of 10.2 percent (Central Statistics Agency, 2019). Poverty in Banyuwangi Regency is contributed by several sub-districts, namely Kalibaru, Licin, Songgon, and Glenmore, where the percentage of poverty is above 10%, while other sub-districts such as Giri, Tegaldimo, and Sempu the percentage of the number of poor people is below 6%. This indicates the occurrence of economic inequality, where there are vertical and horizontal differences that cause disparities or uneven development. This study aims to see how the economic inequality in Banyuwangi Regency. The method used in this research is descriptive qualitative. The object of this research is all sub-districts in Banyuwangi Regency. The data is obtained by distributing questionnaires and conducting interviews with the Office which is directly related to indicators of economic inequality. The results of the study found that there were several sub-districts that still lacked the availability of health facilities and educational facilities, the Stunting Rate was still high in some sub-districts, the distribution of UMKM in the Banyuwangi district was evenly distributed, and there were several sub-districts whose UMKM had not yet developed, the number of unemployed was still scattered in several districts, The provision of social assistance still has the problem of mistargeting so that the achievement of the goal of social assistance is not achieved.
The Role Of Restaurant Tax And Contribution To Regional Income In Gorontalo City Finnantia Monicha Rikardin; Merindah Dwi Nabilqodarsa; Galih Wicaksono; Mu’min Al - Mukhlishin
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i2.467

Abstract

Restaurant tax is one part of the regional tax that contributes a significant amount to local revenue (PAD). The purpose of this study was to determine the effectiveness and contribution of restaurant tax revenue to Gorontalo City PAD. The method used in this study is quantitative descriptive, namely measuring the level of effectiveness and contribution of Restaurant Tax to Gorontalo City's PAD from 2019 to 2021. Data collection was carried out secondaryly via the yanjak.gorontalokota.go.id page. From the research conducted, the results show that restaurant taxes are in the effective category, while the contribution to Gorontalo City's PAD is still lacking, so there is a need for an appropriate strategy to optimize restaurant tax revenue.
MITIGASI RISIKO BENCANA BANJIR DI DESA ANDONGSARI KECAMATAN AMBULU KABUPATEN JEMBER Galih Wicaksono; Rendy Setiawan; Krisnamurti Krisnamurti; Anik Suwandari
Batara Wisnu : Indonesian Journal of Community Services Vol. 3 No. 3 (2023): Batara Wisnu | September - Desember 2023
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v3i3.214

Abstract

This activity program is in partnership with the Andongsari Village Government, which is one of the villages supported by the University of Jember. The main problem in this village is the lack of knowledge and equipment that focuses on reducing the impact of flood risk, which means that flood events cannot be predicted accurately by the community. Based on these problems, the proposing team offered several solutions such as providing grants of equipment related to flood management, guidebooks for dealing with floods, training on early warning systems for flood disasters and efforts to introduce and preserve the environment. The method of implementing this activity is in several stages, which generally include: funding for equipment grants, training and simulation, mentoring, and activity evaluation. With the activities and equipment grants that have been carried out, the Village Government feels helped and has a better understanding of flood disaster risk mitigation, so that in the future it will be better prepared when facing floods