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JUNIOR LAKAT
UNIVERSITAS KLABAT
Arts Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS PENGARUH PENERIMAAN PAJAK DAERAH, PERTUMBUHAN JUMLAH PENDUDUK DAN PERTUMBUHAN JUMLAH WISATAWAN TERHADAP PENDAPATAN ASLI DAERAH KOTA MANADO JUNIOR LAKAT
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 10 No 1 (2023): JMBI UNSRAT Volume 10 Nomor 1
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v10i1.47220

Abstract

Abstract.  This study aims to analyze the proportion and trend of hotel, restaurant and advertisement tax revenue and explain its effect on the local revenue of Manado City in 2016-2018 with population growth and growth in the number of tourists as moderating variables. The results of the proportion test show that the average and realization of hotel and restaurant tax revenue from 2016-2018 is more than the revenue target. The result of tren analysis show that during 2016-2018 hotel, restaurants, and advertisement tax revenue showed an increase. The average realization of advertisement tax revenue during 2016 exceeded the revenue target. However, in 2017-2018 the realization of the advertisement tax did not reach the target. The results of the trend analysis show that during 2016-2018 hotel, restaurant and advertisement tax revenues showed an increase. The results of this study indicate that the hotel tax has a significant effect on the local revenue of the City of Manado, while the restaurant and advertisement taxes have no significant effect on the local revenue of the City of Manado. Abstrak.  Penelitian ini bertujuan untuk menganalisa proporsi dan tren penerimaan pajak hotel, restoran dan reklame serta menjelaskan pengaruhnya terhadap pendapatan asli daerah Kota Manado tahun 2016-2018 dengan pertumbuhan jumlah penduduk dan pertumbuhan jumlah wisatawan sebagai variabel moderasi. Hasil uji proporsi menunjukkan bahwa rata-rata dan realisasi penerimaan pajak hotel dan restoran dari tahun 2016-2018 lebih dari target penerimaan. Hasil analisa tren menunjukkan bahwa selama tahun 2016-2018 penerimaan pajak hotel, restoran, dan reklame menunjukkan kenaikan. Rata-rata realisasi penerimaan pajak reklame selama tahun 2016 melebihi target penerimaan. Namun, di tahun 2017-2018 realisasi pajak reklame tidak mencapai target. Hasil analisa tren menunjukkan bahwa selama tahun 2016-2018 penerimaan pajak hotel, restoran, dan reklame menunjukkan kenaikan. Hasil penelitian ini menunjukkan pajak hotel berpengaruh signifikan terhadap pendapatan asli daerah Kota Manado, sedangkan pajak restoran dan reklame tidak berpengaruh signifikan terhadap pendapatan asli daerah Kota Manado.
The ANALISIS PENGARUH DAN TREN REALISASI PAJAK HOTEL SERTA PERTUMBUHAN JUMLAH WISATAWAN SEBAGAI VARIABEL MODERASI TERHADAP PENDAPATAN ASLI DAERAH KOTA MANADO Lakat, Junior
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 10 No 3 (2023): JMBI UNSRAT Volume 10 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v10i3.50877

Abstract

The study aims to analyze the trend of hotel tax receipts and explain its impact on the original income of the Manado region in 2019–2021, with the growth of the number of tourists as a variable of moderation. It was found that hotel taxes had a significant impact on the original income of the Manado area. As for the results of moderation tests using the absolute differential method, it was found that the growth in the number of tourists did not strengthen the reception of hotel tax against the PAD. The effect of the hotel tax on local real income indicates there are other types of tax and remuneration that were influential but have not been included in this study, so it is a recommendation to be added to further research.
DAMPAK KUNJUNGAN WISATAWAN TERHADAP PENDAPATAN ASLI DAERAH KOTA MANADO DENGAN ANALISIS STATISTIK, TREN DAN PROPORSI Lakat, Junior; Soewignyo, Fanny
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 11 No 1 (2024): JMBI UNSRAT Volume 11 Nomor 1
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v11i1.54859

Abstract

The study aims to analyze the impact of the number of tourist visits on the original income of the City of Manado in 2019-2021 as well as the trend and proportion of restaurant tax receipts in Manado City. The study uses restaurant tax realisation as a moderation variable. This is due to the presence of the Covid-19 pandemic in the period 2019-2021 which caused the number of tourist visits to the City of Manado to be disturbed. Furthermore, when the tourist visit is moderated by the realisation of restaurant tax it was found to strengthen the influence of tourists visits on Manado City PAD. This is because of the reception of the restaurant tax to be one of the largest types of tax contributors in Manado City.
Analisis Peran Kebijakan Ekonomi Digital dalam Meningkatkan Akses terhadap Lapangan Kerja di Sulawesi Utara pada Era Transformasi Teknologi Lakat, Junior; Rotinsulu, Tri Oldy; Kawung, George Manuel Victor; Rorong, Ita Pingkan Fasnie; Korompis, Claudia Wanda Melati
Jurnal Bisnis Mahasiswa Vol 5 No 1 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v5i1.283

Abstract

Penelitian ini bertujuan untuk menganalisis peran kebijakan ekonomi digital dalam meningkatkan akses terhadap lapangan kerja di Sulawesi Utara pada era transformasi teknologi. Menggunakan pendekatan kualitatif dan analisis data sekunder dari Badan Pusat Statistik serta literatur terkait, penelitian ini menemukan bahwa kebijakan ekonomi digital memiliki potensi signifikan dalam menciptakan peluang kerja baru, terutama di sektor perdagangan dan jasa berbasis teknologi. Namun, tantangan seperti rendahnya literasi digital di kalangan masyarakat dan infrastruktur yang belum memadai menjadi hambatan utama dalam optimalisasi kebijakan tersebut. Penelitian ini juga mengidentifikasi perlunya program pelatihan keterampilan digital untuk meningkatkan daya saing tenaga kerja lokal. Rekomendasi diberikan untuk memperluas akses terhadap teknologi dan meningkatkan kolaborasi antara pemerintah, sektor swasta, dan masyarakat dalam mendukung implementasi kebijakan ekonomi digital. Hasil penelitian ini diharapkan dapat memberikan wawasan bagi pembuat kebijakan dan pemangku kepentingan dalam merancang strategi yang lebih efektif untuk menciptakan lapangan kerja yang inklusif dan berkelanjutan di Sulawesi Utara.
Tourism Sector Performance Analysis in North Sulawesi: Challenges and Opportunities for Increased Visits Lakat, Junior; Kumenaung, Anderson Guntur; Lengkong, Victor Paskah Kalawat; Gamaliel, Hendrik; Mumek, Leonard Stiefen
JURNAL KEPARIWISATAAN Vol 24 No 1 (2025): Jurnal Kepariwisataan
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Pariwisata Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52352/jpar.v24i1.1666

Abstract

This research article analyzes the performance of the tourism sector in North Sulawesi, focusing on the challenges and opportunities that influence the increase in tourist visits. The study highlights the significance of tourism as a strategic sector for economic growth, community welfare, and cultural preservation. Utilizing a qualitative methodology, the research examines various performance indicators, including productivity, service quality, responsiveness, responsibility, and accountability. The findings reveal that while North Sulawesi has substantial tourism potential, it faces significant challenges such as inadequate infrastructure, limited market diversification, and low innovation in tourism products. The dominance of Chinese tourists underscores the need for a diversification strategy to attract visitors from other regions. The study concludes with recommendations for enhancing tourism management practices, improving service quality, and fostering collaboration among stakeholders to ensure sustainable growth in the tourism sector.
Connecting Tutors and Students: A Mobile Application Designed with Design Thinking Mambu, Joe Yuan; Lakat, Junior; Tangka, George Morris William
CogITo Smart Journal Vol. 10 No. 2 (2024): Cogito Smart Journal
Publisher : Fakultas Ilmu Komputer, Universitas Klabat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31154/cogito.v10i2.814.533-547

Abstract

The rapid advancement of information technology has transformed education globally, but in regions like Manado, Indonesia, the lack of platforms connecting private tutors with students creates inefficiencies. Students face difficulties in finding affordable tutoring services, while tutors struggle with marketing and building trust. This study aims to design and evaluate the user interface (UI) and user experience (UX) of a mobile application addressing these challenges using the Design Thinking methodology. Through five stages—Empathize, Define, Ideate, Prototype, and Test—key pain points were identified, including scheduling inefficiencies, trust issues, and geographical constraints. Solutions like flexible scheduling, integrated promotional tools, and rating systems were proposed. Prototypes, developed using Figma, were tested through usability evaluations across four scenarios. Key findings include: Scenario 3 (notifying a tutor) showed optimal performance with a task completion time of 2 seconds, no miss-clicks, and a usability score of 100; Scenario 1 (finding courses via maps) had a 95 usability score with an 8% miss-click rate; Scenario 2 (finding schedules) showed a 25% miss-click rate and a usability score of 80; and Scenario 4 (checking notifications) faced significant challenges, with a 50% miss-click rate and a usability score of 75. These results underscore the effectiveness of Design Thinking in addressing the needs of users and provide valuable insights for improving educational platforms in underserved regions. The findings suggest that while the mobile app holds great potential for improving educational access, further refinements are needed, particularly in navigation and notification features.
Digital transformation of public financial management: A case study of regional financial application integration in North Sulawesi Lakat, Junior
Priviet Social Sciences Journal Vol. 5 No. 8 (2025): August 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i8.552

Abstract

Local governments in Indonesia face the challenge of improving efficiency, transparency, and accountability in public financial management. One of the strategic efforts undertaken is the digital integration of regional financial applications. However, the success of this transformation depends not only on the technology itself but also on users’ perceptions regarding usefulness, ease of use, and perceived risk. This study aims to analyze the influence of Perceived Usefulness, Perceived Ease of Use, and Perceived Risk on the effectiveness of public financial management through the integration of regional financial applications in North Sulawesi. A quantitative approach was employed by distributing questionnaires to 70 respondents who are users of the financial application in regional government institutions. Multiple linear regression was used for analysis, along with classical assumption tests such as normality, multicollinearity, and heteroscedasticity, followed by t-test and F-test for significance testing. The findings indicate that Perceived Usefulness, Perceived Ease of Use, and Perceived Risk each have a significant partial and simultaneous effect on public financial management. Among them, Perceived Ease of Use exerts the strongest influence, followed by Perceived Usefulness and Perceived Risk. Interestingly, in contrast to previous research suggesting that risk negatively impacts technology adoption, this study finds that Perceived Risk has a positive and significant influence. This suggests that risk awareness can promote more careful and responsible use of financial systems without reducing their effectiveness. Digital transformation in public financial management is shaped not only by infrastructure but also by user perceptions. Perceived usefulness, ease of use, and risk are crucial in supporting the success of regional financial application implementation. Transformation strategies must therefore be supported by organizational readiness and enhanced digital literacy among public officials.
Inovasi Kebijakan Fiskal: Menjawab Tantangan Manajemen Keuangan Publik di Sulawesi Utara pada Era Digitalisasi : Inovasi Kebijakan Fiskal: Menjawab Tantangan Manajemen Keuangan Publik di Sulawesi Utara pada Era Digitalisasi Lakat, Junior
Jurnal Oportunitas : Ekonomi Pembangunan Vol. 4 No. 2 (2025): Oportunitas, September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/oportunitas.v4i2.2338

Abstract

Penelitian ini bertujuan untuk menganalisis dinamika inovasi kebijakan fiskal yang diterapkan oleh Pemerintah Provinsi Sulawesi Utara dalam menghadapi tantangan manajemen keuangan publik di era digital. Melalui pendekatan kuantitatif berbasis data sekunder dari Kementerian Keuangan RI, khususnya laporan Kajian Fiskal Regional (KFR) tahun 2022–2024, penelitian ini mengevaluasi berbagai indikator kinerja fiskal seperti pendapatan asli daerah (PAD), belanja daerah, rasio efektivitas dan efisiensi, serta rasio kemandirian fiskal. Penelitian ini merupakan jenis penelitian deskriptif kuantitatif dengan menggunakan data sekunder dengan sumber Laporan Kajian Fiskal Regional (KFR) Kemenkeu RI 2022-2024. Jumlah sampel yang digunakan yaitu 12 data poin poin indikator fiskal. Hasil penelitian menunjukkan bahwa penerapan digitalisasi fiskal melalui sistem e-budgeting, e-audit, dan pelaporan elektronik berkontribusi pada peningkatan efektivitas belanja hingga 100,79% dan efisiensi yang mencapai 98,44% pada tahun 2024. Selain itu, kondisi keuangan daerah membaik dari defisit pada 2022 menjadi surplus pada 2024. Meskipun demikian, rasio kemandirian fiskal masih rendah (11,77%), menunjukkan ketergantungan tinggi terhadap dana transfer pusat. Penelitian ini menyimpulkan bahwa inovasi fiskal digital memiliki peran strategis dalam menciptakan tata kelola keuangan daerah yang lebih adaptif, efisien, dan akuntabel, namun implementasinya masih menghadapi tantangan struktural seperti infrastruktur digital yang belum merata dan keterbatasan kapasitas sumber daya manusia.
Co-Authors Anderson Guntur Kumenaung Fanny Soewignyo George Morris William Tangka Hendrik Gamaliel Joe Yuan Mambu Kawung, George Manuel Victor Korompis, Claudia Wanda Melati Lengkong, Victor Paskah Kalawat Mumek, Leonard Stiefen Rorong, Ita Pingkan Fasnie Tri Oldy Rotinsulu