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Analysis of Effectiveness, Efficiency, and Contribution of Regional Tax Revenue and Regional Levies to Original Regional Income (PAD) of Kerinci Regency Year 2019-2021 Nina Noviani; Yudi; Muhammad Gowon
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i2.8395

Abstract

The puproses of this research is to determine the extent of the effectiveness, efficiency and contribution of regional taxes and levies to Kerinci Regency's Original Regional Income. This research was conducted at the Regional Financial and Revenue Management Agency (BPKPD) Kerinci Regency, Jambi Province. This research uses a quantitative descriptive approach with data collection techniques, namely observation. The data used is secondary data in the form of reports on the realization of Kerinci Regency regional tax and levy revenues. The research results show that (1) The effectiveness of regional taxes and levies in Kerinci Regency is less effective (2) The efficiency of collecting regional taxes and levies is categorized as efficient (3) The contribution of regional taxes and levies is categorized as very less contributing. So it is hoped that the Regional Financial and Revenue Management Agency (BPKPD) of Kerinci Regency can optimize regional taxes and levies in Kerinci Regency
PENERAPAN ALGORITMA K-MEANS CLUSTERING UNTUK MENDETEKSI PENYEBARAN PENYAKIT TBC (STUDI KASUS: DI KABUPATEN DELI SERDANG) Fauzi, Muhammad; Yudi
JTIK (Jurnal Teknik Informatika Kaputama) Vol. 1 No. 2 (2017): Volume 1, Nomor 2, Juli 2017
Publisher : STMIK KAPUTAMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59697/jtik.v1i2.575

Abstract

Tuberculosis (TBC) merupakan penyakit menular yang masih menjadi perhatian dunia. Hingga saat ini, belum ada satu negara pun yang bebas TBC. Angka kematian dan kesakitan akibat kuman mycobacterium tuberculosis ini pun tinggi. Tingkat prevalensi penderita TBC di Indonesia diperkirakan sebesar 289 per 100 ribu penduduk dan insidensi sebesar 189 per 100 ribu penduduk. Bahkan 27 dari 1.000 penduduk terancam meninggal seperti yang dilaporkan Direktorat Jendral Pengendalian Penyakit dan Penyehatan Lingkungan, Kementrian Kesehatan Republik Indonesia yang dihimpun sepanjang 2011 mengenai tuberkulosis (TBC) di Indonesia. Pengelompokkan wilayah penyebaran TBC penulis menggunakan algoritma KMeansClustering, algoritma K-MeansClustering mampu mengelompokkan data pada kelompok yang sama dan data yang berbeda pada kelempok yang berbeda. Sehingga akan terlihat titiktitik lokasi penyebaran penyakit diare. Algoritma K-Means Clustering selain mampu mengelompokkan data pada kelompok yang sama dan data yang berbeda pada kelompok berbeda, juga mampu menentukan titik pusat penyebaran. Diharapkan hasil penelitian ini mampu memberikan kontribusi dalam mengatasi penyebaran diare, dengan melihat pusat penyebaran maka akan membantu memfokuskan penanganan diare pada wilayah tersebut
Pengaruh Digital Marketing, Kualitas Produk dan Harga Terhadap Minat Beli Pelanggan Pada Coffeshop di Kota Banjarbaru Yudi; Rifqi Amrulloh; Fredy Jayen; Tina Lestari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 7 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i7.3917

Abstract

The purpose of this study is to ascertain how customers' interest in purchasing from coffee shops in Banjarbaru City is affected by digital marketing, product quality, and price. This study's population consists of all customers of Loka Coffe & Eatery, Terjibakkopi, and Kean Coffe, three coffee shops in the city of Banjarbaru that receive over 500 visitors per month. Purposive sampling was used to select 120 respondents for this study's sample. In this study, multiple linear regression analysis was used. Blended research information utilizing Microsoft Succeed and SPSS 28 programming. The autonomous factors in this study are Advanced Showcasing (X1), Item Quality (X2), and Value (X3). The variable that is bound in this study is Client Purchasing Interest (Y). Digital marketing, product quality, and price all have a simultaneous effect on customer buying interest, according to this study's findings. Computerized Showcasing factors, Item Quality and Cost likewise impact Client Purchasing Interest. The bound variable, Customer Buying Interest, was 61.1% influenced by the independent variables (Digital Marketing, Product Quality, and Price). Additionally, Customer Buying Interest is primarily influenced by the Digital Marketing variable.The purpose of this study is to ascertain how customers' interest in purchasing from coffee shops in Banjarbaru City is affected by digital marketing, product quality, and price. This study's population consists of all customers of Loka Coffe & Eatery, Terjibakkopi, and Kean Coffe, three coffee shops in the city of Banjarbaru that receive over 500 visitors per month. Purposive sampling was used to select 120 respondents for this study's sample. In this study, multiple linear regression analysis was used. Blended research information utilizing Microsoft Succeed and SPSS 28 programming. The autonomous factors in this study are Advanced Showcasing (X1), Item Quality (X2), and Value (X3). The variable that is bound in this study is Client Purchasing Interest (Y). Digital marketing, product quality, and price all have a simultaneous effect on customer buying interest, according to this study's findings. Computerized Showcasing factors, Item Quality and Cost likewise impact Client Purchasing Interest. The bound variable, Customer Buying Interest, was 61.1% influenced by the independent variables (Digital Marketing, Product Quality, and Price). Additionally, Customer Buying Interest is primarily influenced by the Digital Marketing variable.
IMPROVING STUDENTS’ LEARNING OUTCOMES BY USING PICTURE MEDIA ON THE STRUCTURE AND FUNCTION OF PLANT PARTS Yudi; Abira, Abrar
Al-Mubtadi: Jurnal Pendidikan Guru Madrasah Ibtidaiyah Vol. 3 No. 1 (2025)
Publisher : Prodi Pendidikan Guru Madrasah Ibtidaiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58988/almubtadi.v3i1.524

Abstract

Student learning outcomes on the science material on the Structure and Function of Plant Parts were 47 (low category). This was due to students' lack of awareness of the importance of understanding and mastering the material that had been presented, and also in teaching the teacher only delivered the material and students listened, took notes, and did practice questions. So a study was conducted that aimed to improve learning outcomes on the structure and function of plant parts using picture media for fourth-grade students of SDN Sawah Baru. This study used Classroom Action Research (CAR) with two-cycle learning improvements. The subjects in this study were 31 fourth-grade students with 11 boys and 20 girls. Data collection techniques used observation and tests. The results of the observations were analyzed using qualitative descriptive techniques and the results of the tests were analyzed using quantitative descriptive techniques. The findings of this study include: (1) the use of picture media in improving learning was very good, as evidenced by the APS-PKP 2 score of 97 (very good category),(2) Student learning outcomes in the learning improvement were very good, with a change in the average class score of 16 points. Originally in cycle 1 it was 64 (sufficient category) and in cycle 2 it was 80 (very good category), (3) The use of image media can improve student learning outcomes, with an increase in the class average from cycle 1 to cycle 2 of 16%. Thus, it can be concluded that the use of image media can improve leaning outcomes on the structure and function of plant parts for students at the UPTD SD Negeri Sawah Baru, South Tangerang City.
Pengaruh Implementasi Standar Akuntansi Pemerintahan, Kompetensi Sumber Daya Manusia dan Pengalaman Kerja terhadap Kualitas Laporan Keuangan pada Pemerintahan Kota Jambi Febriani, Yanti; Yudi; Ridwan, Muhammad
Journal of Innovation in Management, Accounting and Business Vol. 4 No. 3 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v4i3.2354

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh implementasi standar akuntansi pemerintahan, kompetensi sumber dya manusia dan pengalaman kerja terhadap kualitas laporan keuangan pada pemerintahan Kota Jambi. Populasi dalam penelitian ini terdiri atas 23 OPD badan dan dinas pemerintahan Kota Jambi. Pemilihan sampel menggunakan metode purposive sampling sehingga memperoleh keseluruhan sampel sebanyak 119 responden penelitian. Pengelolaan dan analisis data dilakukan menggunakan perangkat lunak IBM SPSS versi 30. Hasil penelitian menunjukkan bahwa implementasi standar akuntansi pemerintahan berpengaruh positif terhadap kualitas laporan keuangan, kompetenssi sumber daya manusia tidak emiliki pengaruh positif terhadap kualitas laporan keuangan, dan pengalaman kerja berpengaruh positif terhadap kualitas laporan keuangan.
The Effect of Budgetary Participation, Public Accountability and Decentralization on Managerial Performance with Organizational Commitment as a Moderating Variable (a Study on Regional Apparatus Organizations on Sungai Penuh City) Edo Agus Pratama; Yudi; Ratih Kusumastuti
International Journal of Business and Quality Research Vol. 3 No. 04 (2025): October - December, International Journal of Business and Quality Research (IJ
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v3i04.2298

Abstract

Managerial performance in public sector organizations is an important aspect in realizing effective, efficient, and accountable governance. However, various phenomena in the Regional Apparatus Organizations (OPD) of Sungai Penuh City indicate a discrepancy between the set performance targets and the achieved results, low quality of budget implementation, variations in the implementation of public accountability, and asynchronous implementation of decentralization of authority between work units. These conditions indicate the need for an evaluation of the factors that influence managerial performance. This study aims to analyze the effect of budget participation, public accountability, and decentralization on managerial performance, and to examine the role of organizational commitment as a moderating variable in OPDs of Sungai Penuh City. The study used a quantitative approach with a survey technique through the distribution of questionnaires to structural officials of echelon III and IV across all OPDs of Sungai Penuh City. The sample was determined by the purposive sampling method with 160 respondents. Data analysis was conducted using the Partial Least Square-Structural Equation Modeling (PLS-SEM) approach through SmartPLS 4.0 which includes evaluation of the outer model, inner model, and testing of moderation effects. The results of the study indicate that budget participation has a significant effect on managerial performance, public accountability has an effect on managerial performance, and decentralization has also been shown to have an effect on managerial performance. However, organizational commitment does not moderate the effect of budget participation on managerial performance and does not moderate the effect of decentralization on managerial performance. Conversely, organizational commitment has been shown to moderate the effect of public accountability on managerial performance. The findings of this study provide important implications for local governments, namely that strengthening manager1ial performance does not only need to focus on increasing budget participation, accountability quality, and decentralization effectiveness, but also requires selective strengthening of organizational commitment aspects, especially in the context of public accountability. This study is expected to contribute to the development of public sector management literature and serve as a reference for local governments in formulating policies to improve managerial performance.
The Influence of Capital Expenditure, Economic Growth, and Fiscal Stress on Local Government Financial Performance Susanti, Susi; Sam, Iskandar; Yudi
Jurnal Cakrawala Akuntansi Vol. 17 No. 1 (2025): Jurnal Cakrawala Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v17i1.46767

Abstract

This study investigates the influence of capital expenditure, economic growth, and fiscal stress on the financial performance of Regency/City Governments in Jambi Province from 2017 to 2023. The background of this research lies in the disparity of financial performance across regions and the growing fiscal pressures faced during and after the COVID-19 pandemic. Using a quantitative approach, the study employed secondary data from the Audit Reports of the Supreme Audit Agency and analyzed them through multiple regression analysis. The findings reveal that capital expenditure and fiscal stress have a positive and significant effect on regional financial performance, while economic growth does not significantly influence it. These results suggest that local governments’ financial outcomes are more sensitive to internal fiscal management than to macroeconomic changes. The study implies that increasing capital investment and effectively managing fiscal stress can enhance financial performance, and offers recommendations for policy and future research to support sustainable regional financial governance.
Co-Authors A. Atabany Abrar Abira Ali, M. Khairun Najmi Amrulloh, Rifqi Ariyanto B. P. Purwanto Balarama, Bertnego Bambang Purwantara Christiani, Anni Edo Agus Pratama fatmila, dian tria Febriani, Yanti Fredy Olimsar Fuad Hasan Gowon, Muhammad Hadi, Firdaus Heri Gunawan Iftihor Intan Syahrina ISKANDAR Jasmir Jayen, Fredy Jullani Khairunnisa Azizah Salsabila Kumalasari, Rizky Maryanti Masruroh Muhammad Fauzi Muhammad Ridwan Muhammad Ridwan Mukhzarudfa, Mukhzarudfa Muktirianur Nasution, Adnan Buyung Nesa Oktraviani Nina Noviani Novi Yanti Nugroho Hrp, Ahir Yugo OSCARIO Ratih Kusumastuti Ratna Sri Hayati Regina Selina Putri Rego, Gregorius S. D. Suwandi Salfadri, Salfadri Sam, Iskandar Sri Mulyani Sugeng Wahyudiono, Sugeng Suhartati, Tatik Sunarto Amus Susfa Yetti, Susfa Susi Susanti Sutanto, Wahyudi Himawan Syamsiar, Syamsiar Tambunan, Frinto Tina Lestari Tuminah Tuminah Widda A Windi, Albina YUNITA