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All Journal Jurnal Kebijakan Publik Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan UNEJ e-Proceeding Monex: Journal of Accounting Research Jurnal Riset Akuntansi Terpadu Widya Cipta : Jurnal Sekretari dan Manajemen SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) Journal of Social and Political Science Bisma: Jurnal Bisnis dan Manajemen Jurnal STIE Semarang (Edisi Elektronik) Jurnal Abdimas Mahakam Jurnal Mantik TRIDARMA: Pengabdian Kepada Masyarakat (PkM) Enrichment : Journal of Management JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Revenue : Jurnal Ilmiah Akuntansi Mattawang: Jurnal Pengabdian Masyarakat ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Educoretax Journal of Law, Administration, and Social Science Batara Wisnu : Indonesian Journal of Community Services Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis Jurnal Penelitian Ekonomi Manajemen dan Bisnis InSTEM Jurnal Vicidi
Galih Wicaksono
Jurusan Perpajakan Universitas Jember
Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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Effectiveness And Contribution Of The Hotel Tax Revenue In Optimization Of Original Local Government Revenue In Banyuwangi Regency Galih Wicaksono; Yeni Puspita; Lilis Setyaningsih; Boedijono Boedijono
Educoretax Vol 3 No 3 (2023)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v3i3.559

Abstract

The Covid-19 pandemic has resulted in a decrease in domestic and foreign tourist arrivals in Banyuwangi Regency, this is due to one of the government's policies, namely Large-Scale Social Restrictions (PSBB). This has resulted in the tourism sector tax being threatened not optimally, especially the hotel tax. This study aims to determine the level of effectiveness and contribution of Hotel Tax to Regional Original Income (PAD) in Banyuwangi Regency, and to find out what strategies are carried out in optimizing hotel tax revenues to optimize Original Local Government Revenue (PAD). The population of this study is local taxpayers in Banyuwangi Regency, by taking samples from restaurant taxpayers. Data collection techniques are through interviews with the Regional Revenue Agency (BAPENDA) and literature studies of data obtained from BAPENDA and BPS, especially regarding restaurant tax data, PAD, tourists, and strategies in restaurant tax policies. This study resulted in the finding that when the number of victims exposed to Covid-19 was relatively high, it had an impact on the decrease in the number of hotel room occupants, as a result, hotel revenue decreased and affected Hotel Tax Revenue which decreased. The effectiveness of hotel tax revenue is always in the very effective category, because it always meets the set targets. The hotel tax contribution to PAD is always in the very low category because the PAD increase is very significant, not followed by a significant increase in hotel tax. The strategy in optimizing hotel tax revenue is by providing a policy in the form of eliminating fines for late reporting or payments which aims to provide relief to taxpayers so that they are not burdened with their tax obligations so that they continue to carry out their tax obligations.
Assistance in Restaurant Business Financial Management through the SIRESTO Application: Pendampingan Pengelolaan Keuangan Usaha Restoran melalui Aplikasi SIRESTO Galih Wicaksono; Edy Wahyudi; Fahrobby Adnan; Yeni Puspita; Venantya Asmandani; Deviana Safitri
Mattawang: Jurnal Pengabdian Masyarakat Vol. 4 No. 4 (2023)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.mattawang2241

Abstract

Financial recording is very important for restaurant business people, namely to know income, expenses, profits and losses. This activity aims to enable restaurant entrepreneurs to record their business through the SIRESTO application, so that they can know the development of the restaurant business they are running. SIRESTO is a mobile phone financial recording application designed based on the needs of restaurant business actors, so that they can know their income, expenses, profits and business losses. Methods for carrying out activities are in the form of interviews, focus group discussions (FGD), socialization, and mentoring. The results of the activity show that most restaurant business operators in Banyuwangi Regency have recorded either manually or through a system, although there are still many who do not record. SIRESTO is an Android-based financial recording media for restaurant businesses, has complete features, is easy to access and use. With the various series of activities that have been carried out, restaurant business people can use SIRESTO, making it easier to record finances and find out the progress of the business.Keywords: Restaurant Business, Recording, SIRESTO AbstrakPencatatan keuangan sangat penting bagi pelaku usaha restoran, yaitu untuk mengetahui pemasukan, pengeluaran, laba, dan rugi. Kegiatan ini bertujuan agar pelaku usaha restoran dapat melakukan pencatatan usaha melalui aplikasi SIRESTO, sehingga dapat diketahui perkembangan usaha restoran yang dijalankan. SIRESTO merupakan aplikasi pencatatan keuangan yang bersifat mobile phone yang didesain berdasarkan kebutuhan pelaku usaha restoran, sehingga dapat diketahui pendapatan, pengeluaran, laba, dan rugi usaha. Metode pelaksanaan kegiatan dalam bentuk wawancara, focus group discussion (FGD), sosialisasi, dan pendampingan. Hasil kegiatan menunjukkan bahwa pelaku usaha restoran di Kabupaten Banyuwangi sebagian besar telah melakukan pencatatan baik secara manual maupun melalui sistem, meskipun masih banyak juga yang tidak melakukan pencatatan. SIRESTO merupakan salah satu media pencatatan keuangan untuk pelaku usaha restoran yang berbasis android, memiliki fitur yang lengkap, mudah diakses dan digunakan. Dengan berbagai rangkaian kegiatan yang telah dilakukan, pelaku usaha restoran dapat menggunakan SIRESTO, sehingga mempermudah dalam pencatatan keuangan serta mengetahui jalannya perkembangan usaha.
Handling the Impact of Flood Disaster Risk in Pontang Village, Ambulu District, Jember Regency: Penanganan Dampak Risiko Bencana Banjir Pada Desa Pontang Kecamatan Ambulu Kabupaten Jember Galih Wicaksono; Rendy Setiawan; Krisnamurti; Anik Suwandari; Luh Putu Indah Budyawati
Mattawang: Jurnal Pengabdian Masyarakat Vol. 4 No. 4 (2023)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.mattawang2243

Abstract

Flooding is one of the disasters experienced by several areas in Jember Regency, especially in Ambulu District, one of which is Pontang Village. Although residents do not consider flooding as a threat because the intensity of flood events is still relatively low. However, if it is not anticipated, it will of course disrupt the activities of village communities. The aim of this activity is to provide knowledge and skills in handling the impact of flood risk to village communities and especially to the Pontang Disaster Response Village (Destana) team. This activity consists of various activities such as grants for main and supporting equipment, training and outreach, as well as activity evaluation. The result of this activity was an increase in the knowledge and skills of the village community and the Destana Pontang team regarding flood management and techniques for using the main and supporting equipment that was donated. Participants were also enthusiastic about taking part in activities organized by the implementing team, so it is hoped that this activity can be of added value for the village community and the Destana Pontang team in facing disasters in the future.Key words: Disaster Response Village, Flood AbstrakBanjir merupakan salah satu bencana yang dialami oleh beberapa wilayah di Kabupaten Jember, khususnya di Kecamatan Ambulu, yang salah satunya di Desa Pontang. Meskipun warga masyarakat tidak menganggap banjir sebagai ancaman karena kejadian banjir intensitasnya masih relatif rendah. Namun demikian apabila tidak diantisipasi, tentu saja akan mengganggu aktifitas masyarakat desa. Tujuan kegiatan ini adalah untuk memberikan pengetahuan dan keterampilan penanganan dampak risiko banjir kepada masyarakat desa dan khususnya kepada tim Desa Tanggap Bencana (Destana) Pontang. Kegiatan ini terdiri dari berbagai aktifitas seperti hibah peralatan utama dan pendukung, pelatihan dan sosialisasi, serta evaluasi kegiatan. Hasil kegiatan ini adalah adanya peningkatan pengetahuan dan keterampilan masyarakat desa dan tim Destana Pontang terkait penanganan banjir dan teknik penggunaan peralatan utama dan pendukung yang dihibahkan. Peserta juga antusias dalam mengikuti kegiatan yang diselenggarakan tim pelaksana, sehingga diharapkan kegiatan ini dapat menjadi nilai tambah bagi masyarakat desa dan tim Destana Pontang dalam menghadapi bencana dimasa mendatang.
Analisa Trend Peningkatan Jasa Branding JCK Enterprise Surabaya Selama Pandemi COVID-19 Florencia Irena; Galih Wicaksono
Jurnal Vicidi Vol. 12 No. 1 (2022): VICIDI
Publisher : Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/vicidi.v12i1.2937

Abstract

In the current digital era, there are many ways that a business actor, either individually or in a company, can continuously improve the branding quality of his own business. One way to improve the quality of branding is to use the services provided by creative agencies. This study aims to analyze the development and impact of branding services on creative agencies in Surabaya during the Covid-19 pandemic. Because through this analysis, we will know the flow of branding service users in the Surabaya area for creative workers during the Covid-19 pandemic. The research method used in this study is qualitative, data collection is carried out by conducting interviews with the founder of JCK Enterprise as the subject of observation, this research is also supported by journal sources, and articles related to creative agencies, branding services, and the covid-19 pandemic. Keywords: branding service, Creative agency, Covid-19 Pandemic
The Role Of Restaurant Taxes On Regional Income Of Cirebon City Fara Azah Kharisma; Desi Rusita Nur Umaroh; Galih Wicaksono; Resvi Inayah; Edy Wahyudi
Journal of Law, Administration, and Social Science Vol 3 No 2a (2023)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v3i2a.574

Abstract

Cirebon City is a city located in the eastern part of West Java Province which has great natural, culinary and religious tourism potential. Judging from its tax potential, Cirebon City has quite large restaurant tax potential. This is due to the strategic geographical location of Cirebon City. Cirebon City itself is the trade center for Region III Cirebon, namely Kuningan Regency, Cirebon Regency and Indramayu Regency. Cirebon City Restaurant Tax is regulated in Cirebon City Regional Regulation Number 3 of 2019 concerning the Second Amendment to Cirebon City Regional Regulation Number 3 of 2012 concerning Regional Taxes. The regional regulations explain that Restaurant Tax is a tax levied on every service provided by a restaurant. Restaurant tax is one component of Regional Original Income (PAD) revenue. This research aims to analyze the effectiveness and contribution of Restaurant Tax to local revenue. The method used in this research is a quantitative descriptive method, by analyzing the level of effectiveness and contribution of Cirebon City Restaurant Tax revenue from 2019-2021, using secondary data obtained from pages managed by the Cirebon City Regional Revenue Agency (Bapenda). The research results show that the level of effectiveness of Restaurant Tax revenue fluctuates greatly due to the impact of the Covid-19 pandemic, and the contribution to PAD is still relatively low.
Effectiveness And Contribution Of Land And Building Tax Revenue In Sragen City Abdul Mustofa Iqbal Asyrof; Dilivia Dama Ivonne; Galih Wicaksono; Deviana Safitri
Journal of Law, Administration, and Social Science Vol 3 No 2a (2023)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v3i2a.576

Abstract

The aim of this research is to determine the effectiveness of Land and Building Tax revenue, as well as to find out the socialization strategy as an effort to make Land and Building Tax (PBB) revenue more effective in Sragen Regency. The method used is quantitative, by collecting several data, literature studies, and also other supporting information. According to Law no. 28/2009 concerning Rural and Urban Land and Building Tax (PBB-P2) is one of the taxes managed by the Regional Government. The results of this research show that the growth in PBB-P2 revenue in Sragen Regency has reached the target set over the past 3 years. The level of effectiveness of PBB-P2 in Sragen Regency has been in the criteria of being very effective in the last 3 years, while the level of PBB-P2 contribution to Sragen Regency's Original Regional Revenue (PAD) is very low. The growth rate of PBB-P2 revenue after the enactment of Law no. 28/2009 experienced a decrease in percentage, this was because the target set by the regional government was greater than the target set by the central government.
A Global Review Of Tax Morale: A Bibliometric Analysis For Future Research Galih Wicaksono; Bambang Sutopo
Educoretax Vol 4 No 6 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i6.872

Abstract

This research aims to analyze the development and direction of research on tax morality globally, so that current and future publication trends can be identified. The issue of tax morale is interesting to study in more depth, because it supports increasing tax compliance and optimizing state revenues. This research uses a bibliometric approach, analysis via VOSviewer and Ms.excell, and is sourced from Scopus metadata from 2002 to 2024 with 248 publications. The results of the global analysis show that research on tax morality has increased significantly in the last four years in the form of English language journal articles, the subject area of which is mostly in the fields of economics and finance. This research is growing rapidly in Europe and America if we look at the composition of authors and their affiliations. Based on network analysis, the topic of tax morale is divided into five large clusters, namely: informal sector, tax compliance, tax system, tax evasion, and trust. Future research topics that can be further developed related to tax morality are related to social norms and tax reform. Meanwhile, keywords that researchers can link in the future are tax compliance with entrepreneurship and institutional theory, as well as tax avoidance with tax knowledge, social norms, corruption and trust. The limitation of this research is that it only comes from the Scopus database and the keywords are only focused on the word "tax morale".
THE ROLE OF LAND AND URBAN RURAL BUILDING TAXES IN PEKALONGAN Wahyu Sultan Maulana; Dyah Ayu Septi Cahayaningtyas; Galih Wicaksono; Deviana Safitri; Mu’min Al–Mukhlishin
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 3 (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.v3i3.76

Abstract

Through fiscal policies provided by the central government to regional governments, regional governments have the authority to regulate and administer their economy by regulating expenditure and receipts. Urban Rural Land and Building Tax levies (PBB-P2) are regulated by the regional government in accordance with Law Number 28 of 2009 concerning Regional Taxes and Regional Retributions (PDRD). This research is aimed at finding out the effectiveness and contribution of the role of Rural-Urban Land and Building Tax (PBB-P2) revenue to Pekalongan Regency's original regional income (PAD). This research uses descriptive qualitative methods. This research takes secondary data found on the Pekalongan Regency Central Statistics Agency website. The data taken is target data and realization of Rural Urban Land and Building Tax revenues as well as realization of Regional Original Income (PAD) revenues in Pekalongan Regency for 2019-2021. The results of this research show that the effectiveness of the Rural and Urban Land and Building Tax in Pekalongan Regency from year to year still appears to be effective. Meanwhile, the contribution from the Urban and Rural Land and Building Tax is still less helpful every year
The Role of Hotel Tax on Bandung City Regional Income Tiara Riskawati Trisnadi; Valentina Cahyaningtyas; Devi Kusnanda Putri; Paskalino Siubera Udam; Joni Alwi; Nana Istiqomah; Galih Wicaksono
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 3 No. 1 (2024): Februari : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v3i1.3053

Abstract

Abstract. Reduced dependence on funds from the central government, proving that the receipt of Regional Original Revenue (PAD) is very good for implementing regional goverment. This is the same as the effectiveness and contribution of local taxes to local revenue, one of which is hotel tax. Hotel tax is a tax on services provided by hotels with payment. Hotel tax is included in the type of local tax that has the large contribution to the receipt of Regional Original Revenue (PAD) of Bandung City. This research aims to calculate the effectiveness and contribution of hotel tax to Bandung City's Regional Original Revenue (PAD). The method used for this research is descriptive quantitative, in the form of explanation and analysis related to numbers which include the target and realization of hotel tax revenue and Regional Original Revenue (PAD) of Bandung City in the period 2019-2022. The results of the study indicate that the effectiveness of hotel tax revenue in Bandung City has fluctuated in the 2019-2022 period, the contribution of hotel tax to PAD is also still considered less than optimal.
Mitigating the Impact of Flood Disaster Risk in Wonoasri Village, Tempurejo District, Jember Regency Setiawan, Rendy; Krisnamurti; Luh Putu Indah Budyawati; Anik Suwandari; Galih Wicaksono; Haris Cahyono; Syafira Lailatul Ulfa Marfuah
Jurnal Inovasi Sains dan Teknologi untuk Masyarakat Vol. 2 No. 2 (2024): November
Publisher : Faculty of Mathematics and Natural Sciences, University of Jember. Jl. Kalimantan No.37, Krajan Timur, Jemberlor, Kec. Sumbersari, Jember Regency, East Java 68121

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/instem.v2i2.1577

Abstract

Flooding is a natural disaster that often occurs in several village areas in Tempurejo Sub-district, Jember Regency, one of which is in Wonoasri Village. Residents of Wonoasri Village have carried out regular prevention activities every rainy season, one of which is the construction of river bunds and dredging mud. However, if not seriously anticipated, the flood disaster will paralyse access to the village. The purpose of this service is to inform insights and preventive mitigation actions related to flood disasters to the village community and especially to the Wonoasri Disaster Response Village (Destana) team. This activity is composed of several activities including the provision of equipment grants, training and socialisation, and evaluation of activities. The results of this activity are the provision of insights and handling actions by the Destana Wonoasri team related to flood management and the operation of equipment grants. Participants were very interested in this activity organised by the community service team, so it is hoped that this event in the future can be a positive thing for the village community and the Destana Wonoasri team to deal with natural disasters, especially floods.
Co-Authors Abdul Mustofa Iqbal Asyrof Abid Imanul Akmal Abid Imanul Akmal Adit Ardiansyah Adnan, Fahrobby Alvia Nur Utami Anik Suwandari Antoni Ludfi Arifin Anwar Anwar Ayu Permatasari Bally Brilian Putra Bambang Sutopo Boedijono Boedijono Boedijono Boedijono Desi Rusita Nur Umaroh Devi Kusnanda Putri Deviana Safitri Dilivia Dama Ivonne Djoko Susilo Dyah Ayu Septi Cahayaningtyas Edy Wahyudi Erni Unggul Sedyautami Fara Azah Kharisma Finnantia Monicha Rikardin Florencia Irena Haris Cahyono Imron Imron Joni Alwi Krisnamurti Krisnamurti Lilis Setyaningsih Luh Putu Indah Budyawati Luh Putu Ratna Sundari Merdi Dwi Antoro Merindah Dwi Nabilqodarsa Mu’min Al - Mukhlishin Mu’min Al-Mukhlisin Mu’min Al–Mukhlishin Nana Istiqomah Natasya Putri Wulandari Nur Aeni Nurcahyaning Dwi Kusumaningrum Nurul Ainif Paskalino Siubera Udam Rachmat Hidayat Rahman, Rena Yunita Rena Yunita Rendy Setiawan Resvi Inayah Samsiah Samsiah Sovie Arrachelyta Rizky Nur Habibah Syafira Lailatul Ulfa Marfuah Tiara Riskawati Trisnadi Tree Setiawan Pamungkas Valentina Cahyaningtyas Venantya Asmandani Wahyu Sultan Maulana Yeni Puspita Zulfia Hasanah Eka Putri