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Penyuluhan Nilai Ekonomi Sampah Rumah Tangga Bagi Masyarakat Kelurahan Duri Selatan Sumiyarti; Ovy Noviati Nuraini Magetsari; Triyanto; Lunna Febrin Noviana; Ahmad Revo Ganani
ADI Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2022): ADI Pengabdian Kepada Masyarakat
Publisher : ADI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/adimas.v2i2.515

Abstract

Sampah rumah tangga merupakan salah satu sumber yang mendatangkan manfaat ekonomi bagi rumah tangga. Namun hal tersebut terkendala oleh kurangnya pengetahuan dan keterbatasan wawasan tentang nilai ekonomi sampah rumah tangga dan cara pemanfaatannya. Kondisi ini dialami oleh masyarakat Kelurahan Duri Selatan, Jakata Barat dan Komunitas Belajar Bahasa Bersama sebagai mitra kegiatan. Oleh karena itu, kegiatan ini bertujuan untuk memberikan tambahan pengetahuan dan wawasan tentang nilai ekonomi sampah rumah tangga. Metode yang digunakan pada kegiatan ini adalah presentasi dan diskusi tanya jawab secara luring. Kegiatan berlangsung pada Sabtu, 30 Januari 2021 di Aula Kelurahan Duri Selatan dengan temuan yang menunjukkan hasil bahwa 61,5% peserta dari 52 orang mengetahui bahwa sampah terbanyak yang dapat dimanfaatkan adalah sampah plastik beserta cara pengolahannya setelah mengikuti penyuluhan. Dengan demikian perlunya kegiatan pengabdian masyarakat lanjutan berupa pelatihan produksi membuat produk daur ulang agar manfaat ekonominya dapat dinikmati oleh masyarakat sekitar.
ANALISIS TAX EFFORT DAERAH DI INDONESIA Ade Aida; Dini Hariyanti; Sumiyarti
Media Ekonomi Vol. 30 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/me.v30i2.13818

Abstract

This study was conducted to analyze the effect of central government transfers on regional taxation efforts covering districts/cities in Indonesia in the 2015-2019 range after the enactment of Law Number 28 of 2009 concerning Regional Taxes and Regional Levie/ Pajak Daerah dan Retribusi Daerah (UU PDRD). This study uses a quantitative analysis approach, with an econometric model of panel data regression (unbalanced panel. The data used is in a span of 5 years, starting from 2015 to 2019 in regencies/cities in Indonesia except for cities in DKI Jakarta Province. The dependent variable used is Tax Effort is used, while the variables used in this study include General Allocation Fund/ Dana Alokasi Umum (DAU), Special Allocation Fund/ Dana Alokasi Khusus (DAK), Revenue Sharing Fund/ Dana Bagi Hasil (DBH), Population, Poor Population, and Administrative Status. Based on the results of panel data processing using regression analysis techniques, it shows that the central government transfer funds allocated to the regions through the General Allocation Fund (DAU) and the Special Allocation Fund (DAK) have a negative effect on tax effort, while the Revenue Sharing Fund (DBH) has a negative effect on tax effort. positive on regional tax effort. In addition, the results of the study also showed that the population had a negative effect on the tax effort, the number of poor people had a positive effect on the tax effort and administrative status which indicated whether the area was included in the status of a city or district area did not affect the regional tax effort. With the research results obtained, it can provide an overview of the behavior of local governments in responding to the mechanism of fiscal decentralization, especially with the many types and amounts of transfer funds to the regions, coupled with the transfer of authority to manage Rural and Urban Land and Building Taxes/ Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB P2) and Land Rights Acquisition Fees and Buildings/ Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) become part of the district/city local government.
ANALISIS TAX EFFORT DAERAH DI INDONESIA Ade Aida; Dini Hariyanti; Sumiyarti
Media Ekonomi Vol. 30 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/me.v30i2.13818

Abstract

This study was conducted to analyze the effect of central government transfers on regional taxation efforts covering districts/cities in Indonesia in the 2015-2019 range after the enactment of Law Number 28 of 2009 concerning Regional Taxes and Regional Levie/ Pajak Daerah dan Retribusi Daerah (UU PDRD). This study uses a quantitative analysis approach, with an econometric model of panel data regression (unbalanced panel. The data used is in a span of 5 years, starting from 2015 to 2019 in regencies/cities in Indonesia except for cities in DKI Jakarta Province. The dependent variable used is Tax Effort is used, while the variables used in this study include General Allocation Fund/ Dana Alokasi Umum (DAU), Special Allocation Fund/ Dana Alokasi Khusus (DAK), Revenue Sharing Fund/ Dana Bagi Hasil (DBH), Population, Poor Population, and Administrative Status. Based on the results of panel data processing using regression analysis techniques, it shows that the central government transfer funds allocated to the regions through the General Allocation Fund (DAU) and the Special Allocation Fund (DAK) have a negative effect on tax effort, while the Revenue Sharing Fund (DBH) has a negative effect on tax effort. positive on regional tax effort. In addition, the results of the study also showed that the population had a negative effect on the tax effort, the number of poor people had a positive effect on the tax effort and administrative status which indicated whether the area was included in the status of a city or district area did not affect the regional tax effort. With the research results obtained, it can provide an overview of the behavior of local governments in responding to the mechanism of fiscal decentralization, especially with the many types and amounts of transfer funds to the regions, coupled with the transfer of authority to manage Rural and Urban Land and Building Taxes/ Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB P2) and Land Rights Acquisition Fees and Buildings/ Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) become part of the district/city local government.