Syapsan Syapsan
Universitas Riau, Pekanbaru

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PENGGUNAAN DANA DESA DALAM MENINGKATKAN KESEJAHTERAAN MASYARAKAT DESA TELUK NILAP KECAMATAN KUBU BABUSSALAM KABUPATEN ROKAN HILIR PROVINSI RIAU Randi Darmawansyah; Syapsan Syapsan; Dahlan Tampubolon
Bussman Journal : Indonesian Journal of Business and Management Vol. 1 No. 3 (2021): Bussman Journal | September - Desember 2021
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (475.44 KB) | DOI: 10.53363/buss.v1i3.27

Abstract

This study aims to analyze the relationship between the use of the Village Fund in the field of infrastructure development implementation on the welfare of the community and the use of the Village Fund in the field of community empowerment on the welfare of the people of Teluk Nilap Village, Kubu Babussalam District, Rokan Hilir Regency, Riau Province. The data used in this study is primary data using a cross sectional research design. This study uses the Spearman rank correlation analysis method with the help of SPSS for Windows version 24.0 software. From the results of the analysis, it can be said that the allocation of the Teluk Nilap Village Fund, Kubu Babussalam District, Rokan Hilir Regency in the field of infrastructure development has a positive and significant relationship with increasing community welfare. The allocation of Teluk Nilap Village Funds, Kubu Babussalam District, Rokan Hilir Regency in the field of community empowerment has a positive and significant relationship with improving community welfare
Analisis Determinan Penerimaan Pajak Hotel dan Restoran Sahara Sanitra; Syapsan Syapsan; Dahlan Tampubolon
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 1 (2022): August 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i1.1769

Abstract

The purpose of this study is to examine the impact of the number of hotel rooms, restaurants, tourist visits, and GDP on hotel and restaurant tax revenues in Kuantan Singingi Regency, as well as to determine which variables have the most impact on hotel and restaurant tax revenues. From 2010 to 2020, the researchers employed a quantitative research design with time series data from the Regional Revenues and Expenditures Budget (APBD) and the Kuantan Singingi Regency's Central Statistics Agency (BPS). The multiple linear regression model is used to determine whether the independent variable has a significant effect on the dependent variable. The findings revealed that the number of hotel rooms and restaurants in Kuantan Singingi Regency had no significant impact on hotel and restaurant tax collections. In Kuantan Singingi Regency, the amount of tourist visits and GDP have a substantial impact on hotel and restaurant tax collections. The amount of tourist visits and GDP have the greatest impact on hotel and restaurant tax revenues in Kuantan Singingi Regency from 2010 to 2020.