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Tinjauan Pengajuan Permohonan Restitusi BPHTB atas Transaksi Jual Beli Tanah dan Bangunan Pada Badan Pendapatan Daerah Kabupaten Tegal Yulianti, Adelita; Herwinarni, Yuniarti
JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Vol. 1 No. 2 (2021): Mei
Publisher : Majors Accounting, Faculty of Economics and Business, Universitas Pancasakti Tegal

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Abstract

Pemerintah pusat memungut PPh, PPN dan Bea Meterai kepada masyarakat yang ditujukan guna membiayai pengeluaran negara. Untuk menyelenggarakan urusan masing-masing daerah, pemerintah daerah memungut pajak kepada masyarakat yang terbagi atas lima pajak provinsi juga 11 pajak kabupaten atau kota. Di lima tahun terakhir terjadi peningkatan pemindahan hak untuk tanah serta bangunan atas wilayah Kabupaten Tegal
Capacity Building for Gender-Responsive Street Vendors Through Training in Digital Financial Literacy and Micro Enterprise Management Hapsari, Yustia; Prasetyo, Irwan; Herwinarni, Yuniarti
ASEAN Journal of Empowering Community Vol. 5 No. 2 (2025): ASEAN Journal of Empowering Community
Publisher : Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/ajecom/vol5issue2.91

Abstract

This community service activity aims to improve the capacity of street vendors under the guidance of TBM PKBM Sakila Kerti at Tegal Type A Terminal through gender‑responsive digital financial literacy training and micro‑business management. The background of this activity is the low understanding of street vendors regarding systematic financial management, limited ability to use digital financial services, and the remaining gender gap in access and business decision‑making. The implementation method uses a participatory approach that actively involves vendors at every stage, from needs identification, training implementation, to evaluation and monitoring. The training was carried out in several sessions covering an introduction and practical use of digital finance (QRIS), simple bookkeeping, capital management, and micro‑business development strategies. All sessions were combined with a gender‑responsive approach to ensure equal involvement of both male and female vendors in understanding and applying the material. Evaluation was conducted through pre‑tests and post‑tests, observations, and group discussions to measure improvements in participants’ understanding and skills. The results show significant improvements in digital financial literacy, simple financial recording skills, and micro‑business management abilities among street vendors. In addition, the training successfully encouraged awareness of the importance of gender equality in managing family businesses, where female vendors gained a greater role in financial decision‑making. This activity supports more equitable and sustainable economic empowerment while improving business capability.
Pengaruh Lingkungan Kerja, Disiplin Kerja dan Motivasi Ekstrinsik Terhadap Semangat Kerja Pegawai Non ASN Satpol PP Kabupaten Tegal Setiyawan, Dhani Ari; Herwinarni, Yuniarti; Sulistyani, Tri; Jalil, Mahben; Sumarno
Journal of Information System & Business Management (ISBM) Vol. 3 No. 2 (2025)
Publisher : Universitas Pancasakti Tegal

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Abstract

Satuan Polisi Pamong Praja (Satpol PP) Kabupaten Tegal bertanggung jawab menjaga ketertiban umum dan memberikan perlindungan kepada masyarakat. Tugas tersebut menuntut pegawai, khususnya non-ASN, memiliki semangat kerja yang tinggi dalam melaksanakan fungsi pengamanan di 18 kecamatan. Penelitian ini bertujuan menilai pengaruh lingkungan kerja, disiplin kerja, dan motivasi ekstrinsik terhadap semangat kerja pegawai non-ASN Satpol PP Kabupaten Tegal. Penelitian menggunakan pendekatan kuantitatif dengan kuesioner skala Likert sebagai instrumen pengumpulan data primer. Sampel terdiri dari 57 pegawai non-ASN, dan analisis dilakukan melalui uji validitas, reliabilitas, analisis deskriptif, successive interval, uji asumsi klasik, regresi linier berganda, uji hipotesis, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa: (1) lingkungan kerja berpengaruh positif dan signifikan terhadap semangat kerja (sig. 0,010 < 0,05); (2) disiplin kerja berpengaruh positif dan signifikan (0,000 < 0,05); (3) motivasi ekstrinsik juga berpengaruh positif dan signifikan (0,010 < 0,05); serta (4) ketiga variabel tersebut secara simultan memberikan pengaruh signifikan terhadap semangat kerja pegawai (0,000 < 0,05).