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Determinan Pajak Hotel, Pajak Restoran, Pajak Hiburan dan Pajak Reklame Terhadap PAD Se-Pulau Lombok Tahun 2019-2023 Baiq Nindria Riguna Umarta; Endang Astuti; Iwan Harsono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 7 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i7.12350

Abstract

This study examines the effect of hotel tax, restaurant tax, entertainment tax, and advertisement tax on Local Own-Source Revenue (PAD) in regencies/cities of Lombok Island. The background of this research is based on the importance of optimizing local taxes to enhance regional fiscal independence. The objective of this study is to analyze the partial and simultaneous effects of these tax variables on PAD. This research employs a quantitative approach using panel data regression analysis. The data used are secondary data from 2019–2023 obtained from official institutions. The selected model is the Fixed Effect Model (FEM) based on model selection tests. The results indicate that hotel tax and restaurant tax have a positive and significant effect on PAD. Meanwhile, entertainment tax and advertisement tax do not have a significant effect on PAD. Restaurant tax is identified as the most dominant variable influencing PAD. These findings suggest that tourism and consumption sectors play an important role in increasing regional revenue. In conclusion, optimizing hotel and restaurant taxes can be an effective strategy to improve PAD in Lombok Island.
The Economic Potential of Processed Seafish Products as Flagship Products of Ampenan’s Coastal MSMEs Sujadi; Eka Agustiani; Endang Astuti; I Dewa Ketut Yudha Senopati; Abdul Manan
Indonesian Journal of Education and Community Services Vol. 4 No. 2 (2024): Edisi Juli-Desember 2024
Publisher : Indonesian Publication Center

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Abstract

This community service initiative aimed to enhance the economic capacity of marine fish processing MSMEs in Ampenan District, Mataram City, through business management training and mentoring. A participatory and quantitative-descriptive approach was employed, focusing on analyzing cost structures, revenue, income, and business efficiency, as well as increasing product value-added. The project partners were MSMEs producing pindang tongkol (steamed mackerel tuna) and dendeng (fish jerky/locally known as lanter) in the Ampenan Tengah Urban Village. Implementation methods included an initial survey (pre-test), training on production and financial management, technical mentoring on processing and packaging, and a final evaluation (post-test). The results demonstrated an improved understanding of cost efficiency among partners, reflected in the rise of the average R/C ratio from 1.42 to 1.68. Furthermore, skills in product diversification and packaging improved, contributing to a 25% increase in the partners' average net income. Overall, this program successfully demonstrated that strengthening production, optimizing cost efficiency, and enhancing product value-added are effective strategies for boosting the competitiveness and welfare of coastal MSMEs.
Optimalisasi Pelayanan Administrasi Rekomendasi Penelitian Melalui Penyusunan Panduan Layanan di Kesbangpol NTB Salsa Billa; Endang Astuti
https://jurnal.fe.unram.ac.id/index.php/abdimas/about/privacy Vol 7 No 1 (2026): Jurnal Abdimas Independen, Mei 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/independen.v7i1.3177

Abstract

Pelayanan administrasi rekomendasi penelitian merupakan salah satu bentuk pelayanan publik yang memerlukan informasi yang jelas dan mudah dipahami oleh pemohon. Namun, masih ditemukan kendala berupa kurangnya pemahaman pemohon terhadap persyaratan dan prosedur pelayanan administrasi rekomendasi penelitian di Badan Kesatuan Bangsa dan Politik Dalam Negeri Provinsi Nusa Tenggara Barat. Kegiatan pengabdian ini bertujuan meningkatkan pemahaman pemohon melalui penyediaan media informasi pelayanan berupa panduan pelayanan administrasi rekomendasi penelitian. Metode kegiatan dilakukan melalui tahapan identifikasi permasalahan, analisis kebutuhan informasi, penyusunan panduan pelayanan, pembuatan QR Code, dan implementasi media informasi di ruang pelayanan. Data diperoleh melalui observasi, wawancara, dan dokumentasi yang dianalisis secara deskriptif kualitatif. Hasil kegiatan menunjukkan bahwa panduan pelayanan membantu pemohon memahami prosedur pelayanan secara lebih mandiri, mengurangi kesalahan dalam pengisian dokumen, serta memudahkan akses informasi melalui QR Code. Selain itu, media informasi tersebut membantu petugas pelayanan dalam mengurangi pertanyaan yang berulang sehingga pelayanan menjadi lebih efektif dan efisien. Dengan demikian, penyediaan panduan pelayanan berkontribusi dalam mendukung peningkatan kualitas pelayanan administrasi rekomendasi penelitian.