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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Kolaborasi Jurnal Pengabdian Masyarakat
Mila Wulandari
Jurusan kimia, Universitas Sriwijaya
Economics, Econometrics & Finance Education Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences

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Optimalisasi Pendapatan Asli Daerah Melalui Pajak Bumi dan Bangunan Perdesaan dan Perkotaan pada Badan Pendapatan Daerah di Kabupaten Kutai Timur Wulandari, Mila; Iqbal, Muhammad
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 4 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i4.27507

Abstract

Penelitian ini berdasarkan persoalan yang timbul dari adanya otonomi daerah, di Kabupaten Kutai Timur sendiri menjadi terkendala akibat data yang kurang jelas yakni mencatat sekitar 70.000 wajib pajak di daerah yang masih menunggak pembayaran pajak bumi dan bangunan sebab sebagian besar merupakan penunggak pajak warisan kabupaten induk (Kabupaten Kutai). Meskipun dalam kondisi tersebut, Badan Kabupaten Kutai Timur dapat memungut pajak bumi dan bangunan perdesaan dan perkotaan sudah cukup baik dalam realisasinya. Tujuan penelitian ini yaitu untuk mengetahui bagaimana Badan Pendapatan Daerah Kutai Timur memaknai Pajak Bumi dan Bangunan setelah dialihkan ke daerah, untuk mengetahui hambatan penerimaan PAD melalui PBB Perdesaan dan Perkotaan di Kutai Timur, dan untuk mengetahui upaya optimalisasi penerimaan PBB Perdesaan dan Perkotaan di Kutai Timur. Hasil penelitian menunjukkan PBB-P2 setelah dialihkan ke daerah dianggap sebagai kesempatan bagi daerah untuk berkembang dan mengelola urusan daerahnya secara lebih efektif. Selain itu, pengalihan ini juga diartikan sebagai amanat bersama yang harus dijalankan dengan penuh tanggung jawab dan kerjasama antara pemerintah pusat dan daerah. Namun, masih ada hambatan yang dirasakan dalam upaya optimalisasi PBB-P2, adapun upaya yang dilakukan untuk optimalisasi PBB-P2 yakni dengan sosialisasi perpajakan, pelatihan sumber daya aparat maupun rekrutmen relawan pajak serta kegiatan pemutakhiran data.
Edukasi dan Praktik Pelvic Floor Muscle Training sebagai Upaya Pencegahan Gangguan Dasar Panggul pada Perempuan Sari, Septi Ayu Arum Yuspita; Ratnasari, Ririn; Wijayanti, Aida Ratna; Salwa, Azzahra Desvania Rifda; Wulandari, Mila
Kolaborasi: Jurnal Pengabdian Masyarakat Vol 6 No 1 (2026): Kolaborasi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Inspirasi El Burhani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56359/kolaborasi.v6i1.695

Abstract

Introduction: Pelvic Floor Muscle Training (PFMT) is an evidence-based intervention proven to strengthen pelvic floor muscles and prevent disorders such as urinary incontinence, pelvic organ prolapse, and sexual dysfunction in women. These conditions significantly affect quality of life, daily activities, and emotional well-being. Community health cadres play a critical role in health promotion, making capacity building on PFMT essential to support early prevention of pelvic floor disorders at the community level. Objective: This community service program aimed to improve the knowledge and practical skills of Aisyiyah cadres in Jambon Branch through structured education and hands-on PFMT practice as an effort to prevent pelvic floor disorders in women. Method: The program applied a participatory educational approach consisting of interactive lectures, group discussions, PFMT demonstrations, supervised practice sessions, and evaluation through pre- and post-tests. The activity was carried out in August 2025 and involved 22 eligible cadres, all women actively serving as community health volunteers and willing to participate fully in the training. Skill assessment was conducted through direct observation to evaluate the accuracy of pelvic floor muscle contraction techniques according to facilitator guidance. Result: The activity resulted in a significant increase in participants’ knowledge, with the average score rising from 40% on the pre-test to 80% on the post-test. Additionally, 80% of the cadres were able to perform correct pelvic floor muscle contractions after guided practice and individual correction. Participants expressed positive feedback, noting that the interactive methods facilitated better understanding and confidence in applying PFMT. Conclusion: The PFMT education and practice program effectively enhanced the knowledge and skills of Aisyiyah cadres within a single training session. This initiative demonstrates strong potential to serve as a sustainable community-based women’s health promotion strategy when followed by regular supervision and reinforcement.
Co-Authors Muhammad Iqbal Ratnasari, Ririn Salwa, Azzahra Desvania Rifda Sari, Septi Ayu Arum Yuspita Wijayanti, Aida Ratna