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Analisis Diferensial Pengaruh Optimalisasi Pajak dan Retribusi Daerah terhadap Efektivitas Belanja Langsung: Studi Empiris pada Bapenda Kabupaten Karimun Dwiyana, Eva; Persada, Razaki; Ikhsan, M.; Irawanto, Irawanto
REFORMASI Vol 15, No 1 (2025)
Publisher : Universitas Tribhuwana Tunggadewi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/rfr.v15i1.6604

Abstract

The acceptance of local revenue from taxes and levies on the one hand has not been maximised while on the other hand the effectiveness of direct expenditure and the ability of the government to realise the implementation of budgeted and planned direct expenditure budget activity programs is less effective. This study aims to determine the effect of optimisation of local tax revenue and local retribution on the effectiveness of direct expenditure. This research was conducted at the Karimun Regency Regional Revenue Agency. The research respondents were 101 people out of 135 existing populations, consisting of civil servants (PNS) and honorary employees. Variable measurement is done using Likert's scale. Data were collected through questionnaires, data analysis methods were carried out by validity and reliability tests, classical assumption tests, descriptive analysis, multiple regression analysis and hypothesis testing (correlation coefficient, determination, t-test and f-test). Statistical aids are used SPSS version. 27 for windows. The results showed that partially, Local Tax Optimisation has a statistically significant effect on Direct Expenditure Effectiveness, Local Retribution Optimisation has no statistically significant effect on Direct Expenditure Effectiveness. While simultaneously, local tax optimisation and local retribution optimisation have a significant effect together. The conclusion shows that the optimisation of local tax revenue and local retribution has an effect on the effectiveness of direct expenditure and has a contribution in efforts to increase local revenue in the Regional Revenue Agency of Karimun Regency. Penerimaan pendapatan daerah dari pajak dan retribusi disatu sisi belum maksimal  sedangkan disisi yang yang lain  efektifitas belanja langsung dan kemampuan pemerintah dalam merealisasikan  pelaksanaan program kegiatan anggaran belanja  langsung yang  dianggarkan dan direncanakan kurang efektif. Penelitian ini bertujuan untuk mengetahui pengaruh optimalisasi penerimaan pajak daerah dan retribusi daerah terhadap efektifitas belanja langsung. Penelitian ini dilakukan di Badan Pendapatan Daerah Kabupaten Karimun. Responden penelitian berjumlah 101 orang dari 135 populasi yang ada, yang berasal dari pegawai negeri sipil (PNS) dan pegawai honorer. Pengukuran variabel dilakukan dengan menggunakan skala Likert’s. Data dikumpulkan melalui kuisioner, Metode analisis data dilakukan dengan uji validitas dan reliabilitas, uji asumsi klasik, analisis deskriptif, analisis regresi berganda dan uji hipotesis (koefisien korelasi, determinasi, Uji-t dan Uji-F). Alat bantu statistik digunakan aplikasi SPSS versi. 27 for windows. Hasil penelitian menunjukan bahwa secara parsial, Optimalisasi Pajak Daerah berpengaruh signifikan secara statistik terhadap Efektifitas Belanja Langsung, Optimalisasi Retribusi Daerah tidak berpengaruh signifikan secara statistik terhadap Efektifitas Belanja Langsung. Sedangkan secara simultan, Optimalisasi Pajak Daerah dan Optimalisasi Retribusi Daerah berpengaruh signifikan secara bersama-sama. Kesimpulan menunjukan bahwa optimalisasi penerimaan pajak daerah dan retribusi daerah berpengaruh terhadap efektifitas belanja langsung dan memiliki kontribusi dalam upaya peningkatan penerimaan pendapatan asli daerah di Badan Pendapatan Daerah Kabupaten Karimun. 
Image-Based Classification of Indonesian Traditional Houses Using a Hybrid CNN-SVM Algorithm Ikhsan, M.; Rahardi, Majid
Journal of Applied Informatics and Computing Vol. 9 No. 5 (2025): October 2025
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaic.v9i5.10864

Abstract

The diversity of Indonesian traditional houses represents a cultural heritage that must be preserved. However, the lack of interest among younger generations and the difficulty in recognizing the distinctive architectural characteristics of traditional houses present challenges to preservation efforts. This study aims to develop an image classification model for Indonesian traditional houses using a hybrid CNN-SVM approach to improve recognition accuracy. The dataset consists of 3,919 images from five classes of traditional houses, namely gadang, joglo, panjang, tongkonan, and honai, with an 80% training split, 10% validation, and 10% testing. The data were processed through resizing, augmentation, and normalization before being trained using a CNN architecture with five convolutional layers as a feature extractor and an SVM serving as a multi-class classifier. The experimental results show that the hybrid CNN-SVM model achieved an accuracy of 96.68%, with consistently high precision, recall, and F1-score across all classes. These findings demonstrate that integrating CNN as a feature extractor and SVM as the final classifier can enhance the model’s generalization capability in distinguishing images of Indonesian traditional houses.
Peran Guru Sebagai Agen Perubahan di Sekolah Dan Masyarakat Yasin, Muhammad; Ikhsan, M.; Hawa, Ewiniarti; Dewi Nadila, Amanda
JURNAL ILMU PENDIDIKAN & SOSIAL (SINOVA) Vol. 2 No. 3 (2024): September - Desember
Publisher : Yayasan Miftahul Ulum Sangatta Kutai Timur (KEP. MENKUMHAM RI No. AHU-0014779.AH.01.04.Tahun 2018) bekerjasama dengan Jurusan Tarbiyah STAI SANGATTA Kab. Kutai Timur.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71382/sinova.v2i3.164

Abstract

The role of teachers in the era of globalization and modernization is not only limited to the learning process in the classroom, but also includes a strategic role as an agent of change both in the school environment and society. Teachers have a major influence in transferring knowledge, values, and skills needed to face dynamic social change. As agents of change, teachers are required not only to be adaptive to technological developments and shifts in social values, but also to be drivers of positive transformation in schools and surrounding communities. This research aims to explore the role of teachers as agents of change and analyze the strategies and challenges they face in carrying out this role. Through a qualitative approach, this research explores teachers' perspectives regarding their role in building a conducive learning environment, as well as their contribution to society in instilling moral and social values. The research results show that teachers play a role as educators, motivators, facilitators and catalysts in forming positive character and culture in schools, as well as as role models and drivers of change in society. It is hoped that these findings can provide theoretical and practical contributions to the development of education and increase the social role of teachers as agents of change.
TRANSFORMATIVE ADAPTIVE LEADERSHIP IN THE DIGITAL AGE: A SYSTEMATIC REVIEW OF EMERGING PARADIGMS AND SOCIO-ECONOMIC IMPLICATIONS FOR ORGANIZATIONAL RESILIENCE Sundowo, Asep Winardi; Hermawan, Anton; Wijayanto, Dedi; Ikhsan, M.; Rachmad, Faizal; Kuswoyo, Yoyo; S., Sherly Anggraini
Journal of Social and Economics Research Vol 6 No 2 (2024): JSER, December 2024
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v6i2.636

Abstract

This paper explores the evolving nature of leadership amidst rapid technological advancements and socio-economic shifts. It highlights the limitations of traditional leadership models in addressing complex challenges posed by digital transformation and global disruptions. The study synthesizes research on the intersection of transformational and adaptive leadership, emphasizing the need for an integrated approach. Findings suggest that leaders who combine transformational vision with adaptive strategies can better navigate technological changes, foster innovation, and enhance organizational resilience. This systematic review also outlines significant challenges, such as balancing technological integration and human factors, and offers insights into effective leadership practices in the digital era.
Work Motivation as a Moderator of Organizational Commitment and Competence on Employee Performance Mahantara Nugraha, Rizal; Wimbo, Mursito; Ikhsan, M.
Enrichment: Journal of Multidisciplinary Research and Development Vol. 2 No. 4 (2024): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v2i4.121

Abstract

This research focuses on the influence of organizational commitment and competence on employee performance by considering the role of work motivation moderation in the ASN environment. The purpose of this study is to find out and analyze the relationship between organizational commitment and competence and employee performance as well as the role of work motivation as a moderator. This research method uses quantitative, by distributing questionnaires to ASN in Klojen District and data analysis using multiple linear regression with moderation after conducting various validity tests and classical assumptions. The results of this study prove that: first, organizational commitment affects employee performance; second, competence affects employee performance; third, work motivation strengthens the influence of organizational commitment on employee performance; and fourth, work motivation strengthens the influence of competence on employee performance. This research has implications for the importance of increasing organizational commitment and competence and paying attention to work motivation to improve employee performance
Mathematical Connection Ability through the Application of the AIR (Auditory Intellectualy Repetition) Learning Model Assisted by Geogebra Software Mardhiah, Ainal; Ikhsan, M.; Subianto, Muhammad
International Journal of Education and Digital Learning (IJEDL) Vol. 1 No. 4 (2023): International Journal of Education and Digital Learning (IJEDL)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijedl.v1i4.21

Abstract

expected model scan fosters students' mathematical connection skills, namely through the application of the AIR (Auditory Intellectual Repetition) model assisted by geogebra software. The purpose of this study was to determine differences in students' mathematical connection abilities after obtaining learning by applying the AIR (Auditory Intellectual Repetition) model assisted by geogebra software. This study used a quantitative approach with a pre-test and post-test control group design. The population of this study was class IX students of SMPN 1 Peukan Pidie by taking samples of two classes consisting of an experimental class and a control class. The sample selection was done by random sampling. The instrument used is a mathematical connection ability test. The data analysis technique uses the ANOVA test. Based on the results of the study, it was found that there were differences in the mathematical connection abilities of students who were taught through the application of the AIR (Auditory Intellectual Repetition) model assisted by geogebra software with conventional learning. Furthermore, the results of this study also identified that there was no interaction between learning and student level on students' mathematical connection abilities.
PENERAPAN MODEL CONCEPTUAL UNDERSTANDING PROCEDURES UNTUK MENINGKATKAN KEMAMPUAN PEMAHAMAN KONSEP MATEMATIS SISWA MTs Safitri, Safitri; Ikhsan, M.; Susanti, Susanti
Al-Khawarizmi Vol 4 No 1 (2020): Al Khawarizmi: Jurnal Pendidikan dan Pembelajaran Matematika
Publisher : Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jppm.v4i1.7366

Abstract

The purpose of this research was to find out the increase in the ability to understand mathematical concepts of students who were taught with better Conceptual Understanding Procedures (CUPs) models than students who were taught with convensional model on the material of flat side space in MTsS Dama Puteh. The CUPs models has three stages including: individual, triplets, and class discussions. The author uses an experimental research design with a quasi-experimental design. Sampling was done using population random sampling. In this study all students of class VIII MTsS Dama Puteh. In this study consisted of two classes, namely class VIIIB as an experimental class and class VIIIA as a control class. Data collection using the ability test mathematical concept understanding of the results showed that based one the t-test obtained tcount = 1,8 and ttable = 1,68. Because tcount > ttable so that it can be concluded that the increased ability of understanding mathematical concepts of students taught with more CUPs models better than students who were taught with convensional models on the material to build flat side spaces in MTsS Dama Puteh.
Analisis Performa Motor XXX Dengan Variasi Model Katup Dan Bahan Bakar Ikhsan, M.; Istiqlaliyah, Hesti
Prosiding SEMNAS INOTEK (Seminar Nasional Inovasi Teknologi) Vol. 2 No. 1 (2018): PROSIDING SEMNAS INOTEK Ke-II Tahun 2018
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/inotek.v2i1.499

Abstract

Peminat sepeda motor akhir-akhir ini semakin meningkat, hal inilah yang menjadikan industri sepeda motor semakin berinovasi menjadi lebih baik lagi, salah satu inovasi yang bisa di lakukan adalah merubah katup/valve. katup merupakan bagian kendaraan yaitu pintu keluar masuknya bahan bakar dari karburator menuju ruang pembakaran dan keluar dari ruang pembakaran menuju kenalpot, selain itu jugasebagai penahan tekanan pembakaran (kompresi). Untuk itu dilakukan satu penelitian dengan tujuan untuk mengetahui adanya perbedaan antara katup standart, katup modifikasi 1 (muka datar), dan katup modifikasi 2 (muka cekung) dengan bahan bakar pertalite dan pertamax pada sepeda motor XXX terhadap daya, torsi serta konsumsi bakarnya.Hasil penelitian kemudian di analisis dengan menggunakan ANOVA. Pengujian dilakukan pada rpm 2500-4500 dengan beban penuh. Hasil yang diperoleh dari penelitian ini adalah perfoma terbaik ini dihasilkan oleh modifikasi 1 katup standart. Torsi tertinggi dihasilkan dari katup muka datar (flad) dengan bahan bakar pertamax yaitu sebasar 2.12, 1.85, 1,52 (kgf.m). sedangkan Daya efektif tertinggi juga dihasilkan dari katup muka datar (flad) dengan bahan bakar pertamax yaitu sebasar 7.365, 8.982, 9.560 (HP). Sedangkan pada Konsumsi bahan bakar yang efensien dihasilkan dari katup muka datar (flad) dengan bahan bakar pertamax yaitu sebasar 14.16, 15.6, 15.96.