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All Journal Bulletin of Scientific Contribution : Geology Journal of Geoscience, Engineering, Environment, and Technology Dewa Ruci : Jurnal Pengkajian dan Penciptaan Seni Gelar : Jurnal Seni Budaya Jurnal Inovasi, Evaluasi dan Pengembangan Pembelajaran (JIEPP) Journal of Geosciences and Applied Geology JIM Sendratasik Jurnal Ilmiah Manajemen & Kewirausahaan
Ismawan Ismawan, Ismawan
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Pajak Hotel Dan Pajak Hiburan Terhadap Pendapatan Asli Daerah Pada Badan Pendapatan Daerah Kota Makassar Syamsuriana, Nur; ismawan, Ismawan
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 10 No 4 (2024): Juni
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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Abstract

This research is important because it can provide an in-depth understanding of the effect of hotel tax and entertainment tax on local original income. It can also be the basis of policies for local governments to increase revenues and local development. This type of research is a quantitative type, because the data is realized in the form of numbers and analyzed through statistical analysis, with the aim of determining the influence of independent variables, namely Hotel Tax, and Entertainment Tax on the dependent variable, namely Regional Original Income (PAD) of Makassar City in 2019-2023. The test results that have been carried out using multiple linear regression analysis tests with data processing using SPSS 25 show that these results state that hotel tax and entertainment tax have a significant influence on local original income, but on the entertainment tax variable the effect is not positive but negative because the realization of revenue in entertainment tax is very low.
Pajak Hotel dan Pajak Hiburan Terhadap Pendapatan Asli Daerah Pada Badan Pendapatan Daerah Kota Makassar Syamsuriana, Nur; Ismawan, Ismawan
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 11 No 1 (2024): September
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is important because it can provide an in-depth understanding of the effect of hotel tax and entertainment tax on local original income. It can also be the basis of policies for local governments to increase revenues and local development. This type of research is a quantitative type, because the data is realized in the form of numbers and analyzed through statistical analysis, with the aim of determining the influence of independent variables, namely Hotel Tax, and Entertainment Tax on the dependent variable, namely Regional Original Income (PAD) of Makassar City in 2019-2023. The test results that have been carried out using multiple linear regression analysis tests with data processing using SPSS 25 show that these results state that hotel tax and entertainment tax have a significant influence on local original income, but on the entertainment tax variable the effect is not positive but negative because the realization of revenue in entertainment tax is very low.
KAJIAN ESTETIKA TENUN SONGKET ACEH DI MUTIARA SONGKET KRUENG KALEE DARUSSALAM ACEH BESAR andini, amanda; ismawan, ismawan; hafid, mukhsin
Jurnal Ilmiah Mahasiswa Sendratasik Vol 10, No 2 (2025): EDISI BULAN NOVEMBER
Publisher : Program Studi Pendidkan Seni Drama, Tari dan Musik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/sendratasik.v10i2.36160

Abstract

Aceh Songket weaving is a form of intangible cultural heritage that is rich in aesthetic value and cultural symbolism. However, in the era of textile industry modernization and lifestyle changes, the existence of traditional songket weaving is increasingly under pressure. This study aims to examine and understand the visual elements and design principles in Aceh Songket weaving produced by Mutiara Songket, Krueng Kalee, Darussalam, Aceh Besar, and how these elements shape aesthetic value within the framework of Edmund Burke's concept of The Beautiful and Edmund Burke Feldman's four-stage approach to art criticism. This study uses a descriptive qualitative approach with data collection techniques in the form of direct observation, in-depth interviews, and documentation. The subjects of this study are the craftsmen and owners of Mutiara Songket, while the object is the songket weaving produced. The results show that Aceh songket weaving from Mutiara Songket has harmonious colors, proportionate motifs, symmetrical balance, and consistent visual rhythm. Motifs such as pucok rebong, irih halwa, and bungong peut ulah meurante are not only visually appealing but also contain philosophical meanings that reflect Acehnese cultural values. Thus, Acehnese songket weaving is not only a textile craft product but also a representation of local art with high aesthetic value that is important to preserve.
Co-Authors Abdillah Abdillah Abdurrokhim ⠀ Ahmad Syai Ahnaf, Jemi Saputra Almunadia, Almunadia Am, Zakiati Amalia, Lula andini, amanda Arda, Nantuhateni Arifkan, Arizki Arismunandar, Reza Arrayyan, Ahyar Ashilla, Poetri Asmaul Husna Asmedy, Asmedy Aton Patonah, Aton Aulia Febrila, Ashya Bakhir , Norfarizah Mohd Cut Zuriana Dahlia, Meli Edi, Muhammad Elviana, Latifah Fadlurrahman, Al Faisal Helmi FALAH, MUHAMMAD FAZRUL Fathirma'ruf, Fathirma'ruf Fhata, Mizanul Fitri Anggriani Fitri, Aida Fitria Fitria Fitriah Fitriah hafid, mukhsin Hamdani Hamdani Hanifa, Nadila Hartawi Riskha, Hartawi Haryadi Permana Hendarmawan Hendarmawan, Hendarmawan Hilza, Widya Hulwan, Hulwan Hutapea, Boison Ildrem Syafri Indriana, Radilla Irfandi, Jalil Irvan Sophian, Irvan Iyan Haryanto, Iyan Jatiana, Cut Afrina Jatsiah, Siti Nadia Johanes Hutabarat Khoirullah, Nur Liana, Rizka Afriza Lihadi, Riva Lindawati Lindawati Maghfirah, Ridha Maghfirah, Ulen MASTURA, FADHILA Miranda, Intan Mirza Fahmi Mukti, Muhammad Ma'ruf Muslimah, Rina Mustaqilla, Syarifah Na:am, Muh Fakhrihun Nadia, Ayi Sri Nanda Natasia Nurbiyanti, Nurbiyanti Nurlaili Nurlaili Nurmuttaqin, T.Ikkin Palawi, Ari Pradifta, Alif Pramudyo, Tulus prayudi, Andi Puspita, Nelva Putri Salwa, Indah Shasqiah Rahmi, Mauliza Rahmina, Ayu Ramadian, Aldrin Ramdiana , Ramdiana Ramdiana, Ramdiana Rida Safuan Selian Safda, Deslima Safitri, Devira Samsuri Samsuri Saprana, Rifqi Dwi Siti Sarah, Siti Supadmi, Tri Supriyaddin, Supriyaddin Susana Susana Syafriruddin, Syafriruddin Syahputra, Muhammad Naufal Syamsuriana, Nur Syarif, Cut Anzar Tengku Hartati Ullya, Nailul Ulya, Raysa Hiyal Vijaya Isnaniawardhani Viliani, Devi Wahyuni, Laina Wulandari, Widyana Yohanes Tan, Yohanes Zakiyanti, Zakiyanti Zufialdi Zakaria, Zufialdi