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All Journal BISNIS: Jurnal Bisnis dan Manajemen Islam Jurnal Akuntansi, Keuangan dan Audit (JAKA)
selfesina samadara
Politeknik Negeri Kupang
Economics, Econometrics & Finance

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PEMBERDAYAAN EKONOMI MASYARAKAT BERBASIS KEMITRAAN (Studi Kasus Nelayan Desa Sulamu Kabupaten Kupang NTT) selfesina samadara
BISNIS Vol 4, No 1 (2016): BiSNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v4i1.1683

Abstract

Less development of the fisheries sector and its contribution to the PAD, especially traditional fishery business in the village Sulamu predominantly due to the lack of capital. The research objectives: 1) To describe the socio-economic conditions of the fishing village of Sulamu, Kupang. 2) To find a model of partnership in addressing the problem of poverty in the fishing village Sulamu Kupang district. Methods of data collection using survey method, observation method, and the quantitative and qualitative methods. The sampling method using purposive sampling method. Data presented in the form of tabulation and then analyzed descriptively, which results or capital investment, total cost, revenue, and profit in order to obtain the level of welfare of traditional fishermen in the village Sulamu. Analysis of the performance of the economy as acriterion indicates that the undiscounted net gillnet fisheries inthe village Sulamu profitable, efficient and feasible to operate with R / C ratio of 1.35 and profitability of 35.39% and a payback period (PP) of 2.8.
PENGARUH PENERAPAN E-FILING, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Ria A. Apriyani; Selfesina Samadara; Munawar Munawar
JAKA - Jurnal Jurusan Akuntasi Vol 4 No 1 (2019): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

This study aims to determine: (1) The effect of e-filing application on Taxpayer Compliance in Atambua Tax Office. (2) Taxpayer Awareness of Taxpayer Compliance in Atambua KPP. (3) Effect of e-filing application and Taxpayer Awareness on Taxpayer Compliance in Atambua KPP. The population in this study are taxpayers who are registered as e-filing users at Atambua Tax Office. The sample used in this study were 100 respondents. The data in this study were obtained primarily through a questionnaire (questionnaire). The questionnaire was tested for validity and reliability before the study. The classic assumption tests used are normality test, linearity test, multicollinearity test and heteroscedasticity test. The hypothesis test used is multiple linear regression analysis and t test. The results of this study indicate that (1) The application of e-filing has a positive and significant effect on Taxpayer Compliance in Atambua Tax Office. This is indicated by the coefficient of determination 0.454 which means that the application of e-filing affects taxpayer compliance by 45.4%. (2) The level of understanding of taxation has a positive and significant effect on taxpayer compliance in KPP Pratama Atambua. This is indicated by the coefficient of determination of 0.444 which means the level of understanding of taxation affects taxpayer compliance by 44.4%. (3) Taxpayer awareness has a positive and significant effect on taxpayer compliance in Atambua Tax Office. This is indicated by the coefficient of determination 0.621 means that taxpayer awareness affects taxpayer compliance by 62.1%. (4) The application of e-filing, the level of understanding of taxation and the awareness of taxpayers has a positive and significant effect on taxpayer compliance in KPP Pratama Atambua. This is evidenced by the calculated F value greater than F table that is 59,820> 3.94.
PENGARUH KUALITAS PELAYANAN FISKUS DAN PENGENAAN SANKSI ADMINISTRASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK REKLAME KOTA KUPANG Novita Charolin Bay; Selfesina Samadara
JAKA - Jurnal Jurusan Akuntasi Vol 1 No 1 (2016)
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

Pajak Reklame adalah sebagai salah satu sumber pendapatan daerah yang berperan penting bagi anggaran dan belanja daerah, pajak reklame diharapkan dapat memberikan sumbangsih bagi kelangsungan pembangunan daerah. Pelayanan fiskus yang baik diharapkan mampu meningkatkan kepatuhan wajib pajak. Berdasarkan hasil analisis dan pembahasan ngenai pengaruh kualitas pelayanan fiskus dan pengenaan sanksi administrasi pajak terhadap kepatuhan wajib pajak reklame kota kupang diketahui bahwa Kualitas pelayanan fiskus berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak reklame. Hal ini menunjukan bahwa makin tinggi kualitas pelayanan fiskus, maka kepatuhan wajib pajak pun akan tinggi, Sanksi administrasi pajak tidak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak reklame kota kupang. Hal ini menunjukan bahwa setiap kenaikan pengenaan sanksi administrasi pajak akan menurunkan kepatuhan wajip pajak dalam membayar pajak reklame, Kemampuan variabel independen ini menjelaskan besarnya pengaruh terhadap variabel dependen sebesar 40,4%, sementara 59,6% dijelaskan oleh variabel lain yang tidak digunakan dalam penelitian ini.
PEMBERDAYAAN PEREMPUAN PENGRAJIN TENUN IKAT DI KAMPUNG PRAI IJING, DESA TEBAR, KECAMATAN KOTA, KABUPATEN SUMBA BARAT, NUSA TENGGARA TIMUR UNTUK MENINGKATKAN PEREKONOMIAN KELUARGA DAN MENDUKUNG PENGEMBANGAN PARIWISATA DAERAH Selfesina Samadara
JAKA - Jurnal Jurusan Akuntasi Vol 3 No 1 (2018): JAKA, Jurnal Akuntansi, Keuangan dan Audit
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

Tenun ikat tradisional merupakan salah satu sumber pendapatan yang dapat diandalkan. Proses tenun ikat banyak melibatkan kaum perempuan, sedangkan keterlibatan kaum laki-laki lebih kepada mencari bahan baku untuk campuran pada proses pewarnaan alami, selain itu untuk memenuhi kebutuhan hidup keluarga, para laki-laki juga bekerja bertani. Hasil penelitian menunjukkan budaya, adat istiadat dan pandangan hidup mempengaruhi bentuk dan wujud kain tenun, setiap suku memiliki karakter, gaya, ciri, bentuk, motif dan warna yang digunakan karena berkaitan erat dengan latar belakang geografis sejarah dan budaya. Nilai dalam motif kain tenun terus dipertahankan karena dianggap sebagai ungkapan jati diri mereka dan karya indah para leluhur. Kain tenun merupakan salah satu usaha untuk melestarikan budaya daerah dalam rangka pembinaan dan pengembangan kebudayaan nasional. Tradisi tenun ikat tradisional perlu mendapatkan perhatian dari berbagai pihak, karena tradisi ini merupakan sebuah ikon yang dapat ditonjolkan untuk Kabupaten Sumba Barat dan memiliki nilai jual hingga ke mancanegara
ANALISIS KONTRIBUSI SEKTOR PARIWISATA TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN NGADA Maria B.D.B. Roga; Selfesina Samadara; Zainudin A. Djaha
JAKA - Jurnal Jurusan Akuntasi Vol 4 No 2 (2019): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

This study is entitled Analysis of the Contribution of the tourism Sector to the Ngada Regency’s Original Revenue (Case Study at the Ngada Regency Tourism and Culture Office). This study aims to determine the Contribution of Tourism to the Original Revenue of Ngada Regency. The type of data in this study is quantitative data in the form of tourism, retribution and original income data of the Ngada district in the 2015 to 2018 fiscal year. Based on the results of the analysis obtained from 2015 to 2018 there were 10 attractions, namely the Bena traditional vilage, the Tololela traditional vilage, Gurusina traditional vilage, Wogo traditional vilage, Bela traditional vilage, Soa hot spring, 17 island marine park, Wawomudha lake, Malanage hot spring, Boba Soka hot spring. The contribution of the tourism sector to the Ngada distrit’s original revenue in 2015 was 0,92%, in 2016 it was 1,6%. The result of the analysis carried out it can be concluded of the tourism sector to local revenue in Ngada district with an average presentation rate of 1,06%.
Co-Authors Maria B.D.B. Roga Munawar Munawar Novita Charolin Bay Ria A. Apriyani Zainudin A. Djaha