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PENGARUH PENDAPATAN PAJAK HIBURAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA BANDAR LAMPUNG TAHUN 2016-2018 Saputri, Dwi Anggraeni; Prasetyo, Dwi
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 5 No 1 (2020): Jurnal Bisnis dan Akuntansi Unsurya
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (227.888 KB) | DOI: 10.35968/jbau.v5i1.373

Abstract

Pajak hiburan merupakan jenis pajak daerah yang potensinya semakin berkembang seiring dengan semakin diperhatikannya adanya kompenen pendukung yaitu sektor pembangunan maupun pariwisata dalam kebijakan pembangunan daerah. Pembangunan daerah adalah suatu bentuk usaha yang sistematik dari pembangunan nasional dimana didalam pelaksanaanya memerlukan adanya peran aktif secara mendasar dari pemerintah, swasta maupun kelompok masyarakat untuk meningkatkan kesejahteraan masyarakat daerah dan secara terus-menerus digunakan untuk menganalisi kondisi dan pelaksanaan pembangunan daerah yang semakin berkembang. Tujuan dari penelitian ini adalah untuk mengetahui apakah pajak hiburan berpengaruh secara signifikan terhadap pendapatan asli daerah (PAD) Kota Bandar Lampung Tahun 2016 – 2018. Populasi dalam penelitian ini laporan pendapatan asli daerah Tahun 2016 – 2018, dengan sampel yang dipakai sebanyak 36 bulan. Penelitian ini menggunakan uji statistic dengan aplikasi perangkat lunak SPSS versi 23. adalah Berdasarkan hasil penelitian yang diperoleh melalui analisis kuantitatif, menunjukan bahwa variabel independen (pajak hiburan) dan variabel dependen (Pendapatan Asli Daerah) Hasil penelitian ini menunjukkan bahwa terdapat pengaruh positif tetapi tidak signifikan Hal ini dibuktikan dari hasil pengujian uji T menunjukan bahwa pendapatan pajak hotel  memiliki nilai thitung 1.887 lebih besar dari t tabel 1.6923 dan nilai signifikan thitung 0.069 > 0.05 maka dapat di simpulkan pengruh pendapatan pajak hiburan terhadap pendapatan asli daerah kota Bandar Lampung tahun 2016-2018 berpengaruh positif tetapi tidak signifikan.
INTERPRETATION OF PROMOTIONAL MESSAGES IN TIKTOK LIVE STREAMING: CONSUMER RECEPTION OF GLAD2GLOW Qolbidiasih, Miftahul Nurul; Putranto, Teguh Dwi; Prasetyo, Dwi; Firmannandya, Ade
Media Mahardhika Vol. 24 No. 2 (2026): January 2026
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v24i2.1460

Abstract

The use of live streaming on TikTok as a digital media is currently one of the most in-demand communication strategies among business actors across industries, including the beauty industry. This research aims to examine how consumers interpret promotional messages in TikTok Glad2Glow live streams, drawing on Stuart Hall's concept of meaning. In addition, this research will also be examined through the Elaboration Likelihood Model (ELM) perspective. This research employs a qualitative approach with a reception analysis method, through in-depth interviews with informants aged 18-35 who have watched TikTok Glad2Glow live streaming and purchased its products. The results show that consumers have diverse reactions. Two informants are in a dominant-hegemonic position, tend to accept the message as a whole and positively, and process messages through peripheral channels. Meanwhile, three informants are in a negotiated position, which tends to follow a varied message-processing path, as they accept some messages but adjust others. No consumers were found in the oppositional position, because, in general, the messages conveyed could be accepted by consumers, even though several points were not agreed upon and could still be considered.
Civilising Mission or Colonial Experiment? Unmasking the Dutch Ethical Policy in Indonesia Dwi Prasetyo; Muhammad Amiruddin Salleh; Youssef Al-Fayez; Thomas van Leeuwen
Senarai: Journal of Islamic Heritage and Civilization Vol. 1 No. 4 (2025): Islamic Philosophy, Theology, and Civilization
Publisher : Tunas Harapan Ummat Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66236/senarai.2025.1.4.218-235

Abstract

Debates in colonial and postcolonial scholarship continue to grapple with the question of whether colonial rule laid the foundations for the subsequent development of formerly colonised nations. Although many postcolonial critics have dismissed this notion, the Dutch colonial experience in Indonesia, particularly in Aceh, has not been sufficiently integrated into this wider debate. Scholarly consensus suggests that the Dutch Ethical Policy was not a purely humanitarian project but rather a response to chronic administrative inefficiency, influenced heavily by the Dutch military and political occupation of Aceh between 1873 and 1942. Since Aceh served as the testing ground for this policy, the present study examines its efficiency, role, and broader implications for Acehnese society. Building upon ethnological studies and the political advice of Christiaan Snouck Hurgronje (1857–1936), the Ethical Policy is best understood as a hybrid of conciliation and coercion, an authoritarian strategy intended to reinforce colonial dominance. Findings indicate that Acehnese elites who aligned themselves with Dutch authority were co-opted into promoting the so-called enlightenment mission, while those who resisted faced systematic surveillance, repression, and military violence. Moreover, the educational and infrastructural reforms initiated under this policy produced new social stratifications, where access to privilege and networks was increasingly unequal. Employing a qualitative methodology, this study analyses colonial newspapers, government reports, and official correspondence to illuminate the contested legacy of the Ethical Policy. It is anticipated that these findings will contribute a nuanced perspective to the study of modern civilization in both Aceh and Indonesia.
Pengaruh POC Air Cucian Beras dan Media Tanam terhadap Pertumbuhan dan Hasil Tanaman Pakcoy (Brassica rapa L.) Prasetyo, Dwi; Hadi, Pramono; Rachmawatie, Srie Juli
Takuana: Jurnal Pendidikan, Sains, dan Humaniora Vol. 4 No. 4 (2026): Takuana (January-March)
Publisher : MAN 4 Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56113/takuana.v4i4.419

Abstract

This study aimed to examine the effect of different growing media compositions and liquid organic fertilizer (POC) derived from rice washing water on the growth and yield of pakcoy (Brassica rapa L.). The experiment used a factorial Completely Randomized Design (CRD) with two factors. The first factor was the composition of growing media consisting of soil, rice husk charcoal, and goat manure with three ratios: M1 (1:1:2), M2 (2:1:1), and M3 (1:2:2). The second factor was liquid organic fertilizer from rice washing water applied at three concentrations: K1 (0%), K2 (15%), and K3 (30%). The results showed that the application of rice washing water POC at 15% concentration positively affected root length, while the growing media compositions significantly influenced leaf number, leaf width, consumption weight, and root length. The interaction between M1 and K3 produced the highest consumption weight (78.67 g), indicating that this combination was the most optimal for pakcoy growth and yield. In conclusion, the interaction between rice washing water POC and growing media significantly affected plant fresh weight, consumption weight, and root length.
Co-Authors A Halim Aditya Marianti Adzilla, Wilma Nurrul Agus Arnold Nalle Agus Firmansyah Ahmad Muhtadi Akbar, Aswin Alhakim, Fakhri Taufik Ali Sungkar Amalia, Firdausha AngDjadi, Jessica Stephanie Antarest Erland Prasetyo Ari Prayitno, Ari Ariati, Nining Arif, Lukman Asep Aziz Asopari Ati Retna Sari Aulia Afniar Rahmawati AULIA, RIZKA AWANG DHARMAWAN, AWANG Aziz, Muhammad Alamsyah Aziz, Muhammad Hilmy Bambang Noegroho Bambang S Nugroho Baskoro, Lorenzo Heyting Baskoro Baswara Yua Kristama Benny Purwara Budi Setiabudiawan Cissy B. Kartasasmita DANANG TANDYONOMANU Danny Hilmanto, Danny Dany Hilmanto Deny Kurniadi Sunjaya Dewanto, Naomi E.F. Dewi Marhaeni Diah Herawati Dewi Nurlaela Sari, Dewi Nurlaela Dima, Alfred O M Dominicus Husada Dyah Rahmawanti Dzulfikar Djalil Lukmanul Hakim Eli Halimah, Eli Elly Yana, Elly Elsa Setiawati Elza Noviani Endang Mulyani Endang Sutedja Farid Husin Farid Husin Firmannandya, Ade FM Suhartati FM Suhartati Gatera, Vesara A. Gatot Irawan Sarosa, Gatot Irawan Gerritsen H. J Gusti, Putri Pinaring Habibilah, Burhanuddin Hanifah Oswari Hapsari, Alifia Priyayitha Hartono Gunardi Heni Masri Henni Djuhaeni Herri S. Sastramihardja Herry Garna Ibrahim Ibrahim Iceu Mulyati Ida Suryani Iesje Martiza Ike Dwi Wahyuni Ike MP Siregar, Ike MP Ilham Asrori Azka Imam Cahyadi, Imam Ina Rosalina Ina Rosalina Ira Furnia Ismoedijanto jannah, lailatul Jannati , Eidelweis Dewi Johanes C Mose Joice Jusmiaty Bana Jokhanan Kristiyono Kittie Uda, Saritha Krispinus Kedati Pukan Kuijper E. J Kusnandi Rusmil Kuswinarti Kuswinarti Labrune V. Laukamang, Vicky Olfianto N. Lawa, Yosep Leclipteux T Lelani Reniarti lilis Sumiati Lubis, Harmoko M. Rizkar Arev Sukarsa Maddepunggeng, Martira Maya Tejasari Mei Neni Sitaresmi Meita Dhamayanti Mertens P. Mola, Sebastianus A. S. Muhammad Amiruddin Salleh Nahas, Agustina Ethin Nana Usnawati Nani Dharmasetiawani Nastiti Kaswandani Nelly Amalia Risan Nenotek, Petronella Syahyanti Ningrum, Mega Ratna Novda, Septa Nurfadilla, Destiani Irma Nurfauzi, Ivant Aditya Nurhalim Shahib Nurhidayat, Muhammad Zaky Nurul Husna Nurwahid, Aditya Fahmi Nurwiana, Ida PONPON IDJRADINATA Pramono Hadi Prasetyo, Antarest Erland Puspita Sari, Maria Putranto, Teguh Dwi Qolbidiasih, Miftahul Nurul Rachmawatie, Srie Juli Rahayu, Listyowati Puji Raihan Raihan, Raihan Ratna Herawati Refli, Refli Reza Latumahina Rhomadhani, Noviana Ardi Riri Adriana Robby Godlief Romadhon, Mohammad Syaifullah Anam Rulina Suradi, Rulina Rustamaji, R.M. Sabrina Aulia Rahmah Safitri Safitri Safitri, Unna Ria Saptawati Bardosono Saputri, Dwi Anggraeni Sasotya, R.M. Sonny Setyo Handryastuti Siahaan, Goklas Sina, Derwin R. Siti Alimah Siti Aminah Abdurachman Siti B. Kresno Soedjatmiko Soedjatmiko Sri Endah Rahayuningsih Sri Ngabekti Sri Rezeki S. Hadinegoro, Sri Rezeki S. Suarna, Nana Sudigdo Sastroasmoro Sulis Mariyanti Sulistiyasni . Sulistyani, Atikah Sunaryono Sunaryono, Sunaryono Susiarno, Hadi Sutha, Diah Wijayanti Syafa’at, Imam Tati Suprapti Thomas van Leeuwen Tina Ramayanthi Tsuroyya, Tsuroyya Tungga Dewi, Imelda Zahra Uda, Saritha Kittie Uda, Subrata Aditama Kittie Aidon Uly J. Riwu Kaho Utari, Riyadini Vita Murniati Tarawan Vita Murniati Tarawan Vivi Bachtiar Wahyuni, Besse Wardhana Suryapratama Wijaya, Arya Tri Wijaya, Hananda Surya Yani Dewi Suryani Yati Soenarto Yoni F Syukriani Youssef Al-Fayez Yudith Setiati Ermaya Yudith Setiati Ermaya Yudith Setiati Ermaya Yuli Priyana Yuliarman Saragih Zahrotul Afifah, Nafila Zakiudin Munasir Zulvayanti Zulvayanti