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Journal : Inspirasi Ekonomi : Jurnal Ekonomi Manajemen

EFEKTIVITAS DAN KONTRIBUSI PAJAK RESTORAN DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) DI KOTA KUPANG Djawang, Jofret Umbu Soru Peku
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 5 No. 4 (2023): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v5i4.6554

Abstract

Restaurant tax is a type of regional tax to increase Regional Original Income (PAD) collected by the Kupang City government. It is known that the Kupang City government's restaurant tax revenue experienced fluctuations from 201-202. The purpose of this research is to describe the effectiveness and contribution of restaurant taxes in increasing Original Regional Income (PAD) in Kupang City. The results of the research on the average effectiveness of restaurant tax revenue in Kupang City on the PAD of Kupang City obtained a percentage result of 107,36 and was included in the very effective criteria, while the average contribution of restaurant taxes to Kupang City's original regional income was still in the very low category with a percentage value 9,75%. Suggestions to the Kupang City government to intensify and commit to increasing PAD by increasing awareness of Kupang City restaurant or restaurant entrepreneurs regarding the importance of paying taxes and making policies or strategies to increase restaurant or restaurant businesses in Kupang City.
PENGARUH KEMASAN, HARGA DAN PERILAKU KONSUMTIF TERHADAP KEPUTUSAN MEMBELI ROKOK Djawang, Jofret Umbu Soru Peku; Hendrik, Ana Yulin
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 3 No. 3 (2021): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v3i3.2002

Abstract

Berdasarkan pengamatan yang dilakukan pada pengguna terminal bus Oebobo, ditemukan fakta tentang menurunnya keputusan membeli rokok. Sesuai hasil survey awal terhadap 20 orang yang sempat ditemui, diperoleh keterangan bahwa 18 (delapan belas) di antaranya mengatakan bahwa saat ini mereka hanya menghabiskan 1 bungkus rokok dalam sehari. Padahal sebelumnya mereka biasa menghabiskan rokok 2-3 bungkus bahkan pada saat mobilitas tinggi mereka bisa menghabiskan 5-6 bungkus rokok dalam sehari. Tujuan dari penelitian ini adalah untuk mengatahui kemasan, harga dan perilaku konsumtif secara parsial dan simultan berpengaruh terhadap keputusan membeli rokok. Populasi dalam penelitian ini adalah para pengguna Terminal Bus Oebobo-Kupang. Sampel berjumlah 96 orang yang diambil menggunakan metode accidental sampling dengan kriteria responden yang minimal berumur 18 tahun dan berpendidikan minimal SMA. Metode pengumpulan data menggunakan kuesioner. Hasil dari penelitian ini yaitu kemasan rokok perlu diinovasi dengan warna-warna yang lebih menarik, mempertahankan harga jual rokok dengan memperhatikan persaingan harga yang kompetitif dan perilaku konsumtif dari pengguna Terminal Bus Oebobo Kupang perlu dipertahankan dan ditingkatkan dengan cara perusahaan rokok dan pedagang perlu merangsang para perokok agar konsumen tidak pernah berpikir bahwa membeli rokok merupakan suatu tindakan pemborosan sehingga uang yang dimiliki konsumen lebih banyak lagi dipakai untuk membeli rokok dengan jumlah yang lebih banyak.
ANALISIS PENGARUH SUMBER DAYA MANUSIA, PARTISIPASI PENYUSUNAN ANGGARAN, DAN PENYUSUNAN ANGGARAN TERHADAP SISTEM MANAJEMEN AKUNTANSI PENGELOLAAN KEUANGAN DESA MELALUI BMPD TIMOR TENGAH SELATAN Se'u, Dedy Raidons; Djawang, Jofret Umbu Soru Peku
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 4 No. 1 (2022): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v4i1.2474

Abstract

Research is focused to analyze the influence of human resources, participation in the preparation of the budget, and the preparation of the budget Toward Financial Management Accounting Management system of village in South Central Timor Regency, East Nusa Tenggara province. This research was conducted because the village Government apparatus in the financial management of the village has not been in accordance with the applicable provisions. This research is expected to be beneficial to the Government of the village of South Central Timor Regency province of East Nusa Tenggara (NTT) in an attempt to improve the financial management of the village is effectively and efficiently in order to improve the performance of the apparatus of Government village in South Central Timor Regency. Research conducted in six villages that existed in South Central Timor Regency implementing financial management as the location of the village. Data sources are some of the apparatus of Government, composed of the head of the village, the village Secretary, Financial Development, Kasie Kaur, and Kasie Kesra. Research done by disseminating a questionnaire in the form of a statement for the content and manner of doing observations about the financial management of the village. The results showed that for the planning and execution of the financial management of the village, already revealed the existence of a Village financial management accountable and transparent, but the Administration is still required the existence of a coaching more, because not yet fully comply with the provisions. The main obstacle is not yet effectively coaching apparatus of Government and the competence of human resources are adequate, so still need coaching and mentoring from BPMPD as local government authorities on an ongoing basis.