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Determinan yang Mempengaruhi Capaian Penerimaan Retribusi Daerah Provinsi Kalimantan Selatan Adya Ferina; Ade Adriani; Achmad Suhaili
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 6 No 2 (2021)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.508 KB) | DOI: 10.20884/1.sar.2021.6.2.5190

Abstract

This study examines the influence of (1) the relationship between leadership commitment on the retribution receivable; (2) the relationship between supervison on the retribution receivable; (3) the relationship between human resources on the retribution receivables; (4) the relationship between regulation on the retribution receivables in south borneo government.Data collection resulted from thirty eight local government head of personal division retribution in south borneo province. Multiple Regression Analysis as the data analysis method.The results of study showed prove that human resources have a positive effect on the achievement of retribution receipts, while leadership commitment, supervision and the regulatory system have no effect on the achievement of retribution receipts. This means that the more quality the human resources in the SKPD, the higher the achievement of retribution receipts. For the SKPD, this means that SKPD must always improve the quality of human resources in the SKPD by providing education, training, as well as giving awards and clear and firm sanctions.
Sosialisasi Ekonomi Syariah Berbasis Lahan Basah di Kabupaten Banjar Provinsi Kalimantan Selatan Syahrial Shaddiq; M. Handry Imansyah; M. Anshar Nur; Noor Rahmini; Achmad Suhaili; Susi Apriana
Jurnal Pengabdian Masyarakat Waradin Vol. 5 No. 1 (2025): Jurnal Pengabdian Masyarakat Waradin
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/wrd.v5i1.438

Abstract

Sharia economics has become an increasingly popular alternative in the global economic system because of its fair and ethical principles. In Banjar Regency, South Kalimantan Province, the economic potential based on wetlands has not been fully exploited optimally. This research aims to investigate and socialize the implementation of wetland-based sharia economics in the area, with a focus on the potential to increase the welfare of local communities. The research method used is a qualitative-descriptive approach with data collection through in-depth interviews, observation and literature study. The research results show that the socialization of sharia economics in Banjar Regency has not been implemented optimally, even though there is public awareness of sharia principles. The main obstacles faced include threatening public knowledge, lack of government support, and restrictions on access to Islamic financial institutions. This research concludes that there is a need for a comprehensive socialization strategy and collaboration between the government, financial institutions and the community to optimize the use of wetlands within a sharia economic framework. In this way, it is hoped that it can improve the economic welfare of the people of Banjar Regency and make the sharia economy a sustainable economic system.
Pendampingan Terpadu untuk Meningkatkan Kesadaran Pendidikan bagi Penerima PKH di Kecamatan Mlandingan Situbondo Achmad Suhaili
Jurnal Pengabdian kepada Masyarakat Desa (JPMD) Vol. 6 No. 1 (2025): JPMD
Publisher : LP3M IAIFA Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58401/jpmd.v6i1.1848

Abstract

This community service program aims to raise educational awareness among the beneficiaries of the Family Hope Program (PKH) in Mlandingan District, Situbondo Regency, through the implementation of the Parent School. The Participatory Action Research (PAR) method is used to ensure the active involvement of the community in the service process. PAR is implemented in three main stages: planning, action, and reflection. In the planning stage, the service team collaborates with the community to design a program that is relevant and meets their needs. In the action stage, training and outreach are provided to parents on the importance of education and how to support their children's academic development. In the reflection stage, an evaluation of the program’s impact is conducted, and steps for improvement are identified for the future.This program covers five priority villages with low levels of education and human resources. A total of 1,336 parents who are beneficiaries of the PKH program participated. The results show an increase in parental awareness of the importance of education, with 75% of parents now regularly accompanying their children in their studies, compared to only 15% before the program. Additionally, 25 parents successfully enrolled their children in higher education through the KIP program and regional scholarships. The program has also strengthened collaboration between parents and educational institutions, with 70% of parents now more actively discussing their children's education. Increased community participation in supporting children's academic development proves that this program is effective in strengthening family relationships and improving education quality in the area. Recommendations for the continuation of this program include expanding the scope and frequency of training for parents, as well as providing more information about scholarship opportunities and educational pathways. Additionally, stronger efforts are needed to integrate this program with local educational policies to support its sustainability in the long term. It is hoped that this program can become a sustainable model for breaking the cycle of poverty through education, involving more communities in areas with similar challenges.
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.