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All Journal Jurnal Akuntansi dan Perpajakan JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) "Indonesian Journal of Devotion and Empowerment (IJDE) "
Kiswanto
Universitas Negeri Semarang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN UANG KULIAH TUNGGAL (UKT) TERHADAP PENDAPATAN UNIVERSITAS NEGERI SEMARANG Herlina; Nurchayati; Silvi Pratiwi; Kiswanto
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 10 No 2 (2023): JMBI UNSRAT Volume 10 Nomor 2
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v10i2.48995

Abstract

Abstract. UNNES's efforts to maintain UKT acceptance so that it reaches the target, each work unit within UNNES must make a plan for receiving education service income. Due to the Covid 19 pandemic, UNNES implemented a UKT payment relief policy in accordance with the Minister of Education and Culture Regulation Number 25 of 2020. In this regulation, tertiary institutions within the Ministry of Education and Culture need to implement a UKT payment relief policy, including, 50% UKT payment, reduced UKT, reducing UKT, and paying UKT in installments. This has an impact on the realization of UKT acceptance. Therefore, it is necessary to conduct a study on the effectiveness and contribution of Single Tuition Fee (UKT) acceptance at Semarang State University. The results of the study show that the realization of acceptance of UKT for each faculty at Semarang State University from 2021 and 2022 has increased. The UKT acceptance effectiveness calculation value for each faculty shows that the UKT acceptance effectiveness value is above 100%. The UKT contribution of each faculty is still relatively low compared to the total income of Semarang State University. However, the value of the faculty's UKT acceptance contribution has increased from 2021 to 2022 by 3.44%. Abstrak.  Usaha UNNES dalam menjaga penerimaan UKT agar tetap mencapai target, maka setiap unit kerja di lingkungan UNNES harus membuat perencanaan atas penerimaan pendapatan layanan pendidikan. Adanya pandemi Covid 19, UNNES menerapkan kebijakan keringanan pembayaran UKT sesuai dengan Peraturan Menteri Pendidikan dan Kebudayaan Nomor 25 Tahun 2020. Dalam peraturan ini, perguruan tinggi di lingkungan Kementerian Pendidikan dan Kebudayaan perlu menerapkan kebijakan keringanan pembayaran UKT antara lain, pembayaran 50% UKT, penurunan UKT, pengurangan UKT, dan pembayaran UKT secara mengangsur. Hal ini berdampak pada realisasi penerimaan UKT. Oleh karena itu, perlu dilakukan sebuah penelitian tentang bagaimana efektivitas dan kontribusi penerimaan Uang Kuliah Tunggal (UKT) di Universitas Negeri Semarang. Hasil penelitian menunjukkan bahwa realisasi penerimaan UKT masing-masing fakultas di lingkungan Universitas Negeri Semarang dari tahun 2021 dan 2022 mengalami peningkatan. Nilai perhitungan efektivitas penerimaan UKT masing-masing fakultas menunjukkan bahwa nilai efektivitas penerimaan UKT di atas 100%. Kontribusi penerimaan UKT masing-masing fakultas masih relatif kurang terhadap jumlah keseluruhan pendapatan Universitas Negeri Semarang. Meski demikian, nilai kontribusi penerimaan UKT fakultas mengalami peningkatan dari tahun 2021 ke tahun 2022 sebesar 3,44%.
The Influence of Local Taxes and Regional Levies on Infrastructure Development in Semarang City Government Muhammad Hafidz Nur Rosyid; Kiswanto
Jurnal Akuntansi dan Perpajakan Vol. 11 No. 1 (2025): Maret 2025
Publisher : University of Merdeka Malang

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Abstract

This study aims to: assess the influence of regional taxes on the development of road infrastructure, networks, and irrigation in the Semarang city government; to assess the influence of regional levies on the development of road infrastructure, networks, and irrigation in the Semarang city government;  to assess the influence of regional taxes and regional levies simultaneously on developing road infrastructure, networks, and irrigation in the Semarang city government. The sample used in this study was purposive sampling, meaning that the sample was chosen selectively, based on specific criteria that had been determined by the researcher, not randomly. Data collection was carried out by using documentation techniques. Data analysis techniques used multiple regression techniques. The results of data analysis with a significance of 0.05 showed that: Regional taxes had a positive and significant influence on the development of road infrastructure, networks, and irrigation in the Semarang city government. Regional levies did not significantly influence the development of road infrastructure, networks, and irrigation in the Semarang city government. Regional tax revenue and levies simultaneously influenced positive and significance toward the development of road infrastructure, networks, and irrigation in the Semarang city government. The correlation and contribution between regional taxes and regional levies to road, network, and irrigation infrastructure development is 0.468, or a percentage contribution of 46.80%.
Digital Transformation and Local Community Empowerment for the Sustainable Development of Pantai Indah Layur Kiswanto; Tri Hutami Wardoyo; Ain Hajawiyah; Caraka Hadi; Adi Umaryanto
Indonesian Journal of Devotion and Empowerment Vol. 7 No. 2 (2025): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ijde.v7i2.34436

Abstract

The community service program at Pantai Indah Layur, Gedongmulyo Village, Lasem District, was implemented using a participatory action research approach that emphasized active involvement of local communities and tourism managers. The program was motivated by the significant coastal tourism potential that has not been supported by adequate managerial capacity, digital marketing utilization, and administrative systems. The objective of this program was to enhance the capacity of tourism managers through strengthening digital marketing skills, tourism package development, visitor database management, human resource competencies, and basic financial management. The program involved the Tourism Awareness Group (Pokdarwis) and village officials as key stakeholders. Activities were carried out through program socialization, training, field mentoring, student involvement under the Merdeka Belajar Kampus Merdeka (MBKM) scheme, and monitoring and evaluation. A total of 40 participants took part in the program. Evaluation results showed an average score of 4.24 in the “very good” category, indicating significant improvements in participants’ skills, particularly in problem-solving abilities. As a follow-up plan, partners are encouraged to consistently apply digital marketing strategies, regularly update visitor and financial databases, and further develop tourism packages through collaboration with local stakeholders and academic institutions. This program is expected to support the sustainable, community-based development of Pantai Indah Layur as a competitive coastal tourism destination.
Co-Authors Adi Umaryanto Ain Hajawiyah Caraka Hadi Herlina Muhammad Hafidz Nur Rosyid Nurchayati Silvi Pratiwi Tri Hutami Wardoyo