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Analysis of The Contribution of Driver's License Revenue and Police Record Certificate to Non-Tax State Revenue Isnayni, Nadila; Herman , H.; Frida Suryati, Tri
Golden Ratio of Social Science and Education Vol. 4 No. 2 (2024): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grsse.v4i2.1041

Abstract

This study aims, first, to determine the management of non-tax state revenue (PNBP) of driving license (SIM) at Mamuju Police Station, second, to determine the management of non-tax state revenue (PNBP) of police record certificate (SKCK) at Mamuju Police Station and third, to determine the contribution of PNBP SIM and SKCK to total PNBP at Mamuju Police Station. The research method used is descriptive method, namely the secondary data obtained is described. The research results that the issuance of SIM and SKCK is based on the SOP issued by the Chief of Police of Mamuju. The contribution of SIM to PNBP is above 65% while the contribution of SKCK is below 20% in the 2019-2023 period.
Model Optimalisasi Pajak Sumber Daya Alam Di Berbagai Negara Berkembang: Systematic Literature Review Suryati, Tri Frida
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 11 No. 2 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v11i2.2381

Abstract

Developing countries are endowed with abundant natural resources; however, this wealth is often not reflected in national revenue due to weak taxation system. Natural resource taxation is expected to contribute significantly to fiscal sustainability while ensuring fair and efficient resource exploitation. Nonetheless, challenges such as weak regulation, low tax compliance, limited administrative capacity, and information asymmetry hider revenue optimization . This study conducts a Systematic Literature Review (SLR) guided by the PRISMA methodology to synthesize findings from 20 selected articles. It identifies gaps and recurring patterns in previous research and formulates a conceptual model for natural resources tax optimization in developing contexts. The model integrates economic, institutional, and governance dimensions while emphasizing evidence-based policy making. The findings offer both theoretical contributions to public sector accounting and practical insights for policymakers in designing sustainable and equitable fiscal policies for resources-rich developing countries.
INTERNALISASI EKSTERNALITAS PAJAK KARBON : TINJAUAN LITERATUR SISTEMATIS Suryati, Tri Frida; S Mooduto, William Indra
Paser Institute Of Accounting and Finance Vol. 2 No. 1 (2024): Hal 98-158
Publisher : Paser Institute Of Accounting and Finance

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Abstract

This systematic literature review examines the internalization of carbon tax externalities by referring to scientific articles, empirical studies, theoretical frameworks, and practical insights to find effective strategies for implementing carbon tax in Indonesia. Carbon tax has been proven to be an effective instrument in reducing carbon emissions in various countries, such as Sweden, British Columbia in Canada, and the European Union. Sweden, for example, has significantly reduced per capita CO2 emissions without hindering economic growth since implementing the carbon tax in 1991 with an initial rate of around $30 per ton of CO2. British Columbia has also recorded similar success with its revenue-neutral carbon tax introduced in 2008. Nonetheless, challenges in implementing carbon taxes remain, including carbon price fluctuations and political resistance, as seen in Australia. The Indonesian government enacted two regulations related to carbon tax in 2021: Presidential Regulation No. 98 of 2021 on the Implementation of Carbon Economic Value and Law No. 7 of 2021 on the Harmonization of Tax Regulations as part of efforts to mitigate climate change. This systematic literature review highlights the importance of effective policy design and proper implementation in internalizing carbon tax externalities in Indonesia, which is crucial for achieving climate change mitigation goals.
Membangun Daya Saing Industri Kecil dengan Kompetensi dan Faktor Eksternal Melalui Strategi dan Kinerja Bisnis Saputra, Jeffriansyah; Suryati, Tri Frida
GROWTH Jurnal Ilmiah Ekonomi Pembangunan Vol. 4 No. 1 (2022): GROWTH Jurnal Ilmiah Ekonomi Pembangunan
Publisher : LPPM Universitas Muhammadiyah Mamuju

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Abstract

This study aims to determine the dimensions of competence and external factors affect the competitiveness of small industries both directly and indirectly through business strategy and performance. This type of research is explanatory, this study uses 11 variables and 30 indicators so that the number of latent variables is 41 pieces. The study sampling used a minimum sample count of 205 small industries in South Sulawesi from structural equation modelling analysis for maximum likehood estimation. The results of this study state that competence and external factors have a significant and positive influence on competitiveness both directly and indirectly through business strategies and performance in building the competitiveness of small industries in South Sulawesi.
ANALISIS KONTRIBUSI RETRIBUSI SAMPAH TERHADAP PENDAPATAN DAERAH KABUPATEN MAMUJU Amory, Jeffriansyah Dwi Sahputra; Suryati, Tri Frida
GROWTH Jurnal Ilmiah Ekonomi Pembangunan Vol. 4 No. 2 (2022): GROWTH Jurnal Ilmiah Ekonomi Pembangunan
Publisher : LPPM Universitas Muhammadiyah Mamuju

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Abstract

Tujuan penelitian ini adalah untuk mengetahui seberapa besar kontribusi retribusi sampah terhadap Pendapatan Daerah Kabupaten Mamuju. Penelitian ini menggunakan metode penelitian deskriptif kuantitatif, adapun jenis penelitian ini kuantitatif dengan menggunakan rancangan penelitian deskriptif observasional. Dalam penelitian ini data yang digunakan adalah data time series untuk kemudian data tersebut diolah dengan analisis data menggunakan rumus kontribusi. Hasil penelitian ini menyatakan bahwa kontribusi retribusi sampah terhadap Pendapatan Daerah Kabupaten Mamuju selama periode tahun 2016 sampai dengan periode tahun 2020 berkisar antara 0.35% sampai 0.62% dengan rata-rata kontribusi mencapai 0.44%. Kontribusi retribusi sampah terhadap Pendapatan Daerah yang mencapai nilai tertinggi yaitu terjadi pada tahun 2018 dengan nilai persentase kontribusi mencapai 0,62%. Sedangkan kontribusi retribusi sampah terhadap Pendapatan Daerah Kabupaten Mamuju yang mencapai nilai terendah yaitu terjadi pada tahun 2020 yaitu mencapai 0.35%.
Pengaruh Pertumbuhan Ekonomi terhadap Pengangguran Nilawati, Risma; Heryati, Yati; Suryati, Tri Frida
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 26 No. 1 (2024): Januari
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v26i1.15612

Abstract

Penelitian ini menganalisis pertumbuhan ekonomi dan pengangguran di Kabupaten Mamuju pada periode tahun 2011 hingga 2022. Data pertumbuhan ekonomi, diukur melalui Produk Domestik Regional Bruto (PDRB), menunjukkan fluktuasi yang signifikan selama periode tersebut. Hasil analisis menunjukkan bahwa pertumbuhan ekonomi mengalami penurunan dari tahun ke tahun, mencapai titik terendah pada tahun 2020 dengan nilai -2.29%, tetapi mengalami peningkatan pada tahun-tahun berikutnya. Berdasarkan uji regresi linear sederhana, penelitian ini juga mengevaluasi pengaruh pertumbuhan ekonomi terhadap tingkat pengangguran. Hasil uji menunjukkan bahwa pertumbuhan ekonomi memiliki pengaruh negatif, namun tidak signifikan terhadap pengangguran di Kabupaten Mamuju. Dengan nilai koefisien korelasi sebesar 0.477, menunjukkan adanya korelasi rendah antara pertumbuhan ekonomi dan pengangguran, sedangkan nilai koefisien determinasi sebesar 22.8% menunjukkan bahwa pertumbuhan ekonomi hanya menjelaskan sebagian kecil variasi dalam tingkat pengangguran. Implikasi temuan ini menyoroti perlunya upaya lebih lanjut untuk mengevaluasi dan mengidentifikasi faktor-faktor tambahan yang dapat memengaruhi tingkat pengangguran, sehingga dapat merumuskan strategi pembangunan ekonomi yang lebih efektif di daerah ini
Dampak Implementasi Kebijakan Kartu Identitas Anak (KIA) terhadap Pengembangan Generasi Muda Muhsanati; Herman; Suryati, Tri Frida
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 26 No. 2 (2024): April
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v26i2.15631

Abstract

Penelitian ini bertujuan untuk mengevaluasi implementasi Kebijakan Kartu Identitas Anak (KIA) dan dampaknya terhadap pengembangan generasi muda di Kabupaten Mamuju. jenis penelitian ini adalah penelitian kualitatif dengan pendekatan induktif. Tujuan penelitian melibatkan penilaian terhadap kontribusi KIA terhadap perlindungan hak anak, analisis dampak KIA terhadap akses anak-anak ke layanan pendidikan dan kesehatan, peran KIA dalam mencegah perdagangan anak, serta evaluasi perubahan pola pikir masyarakat terhadap pentingnya memiliki KIA. Hasil penelitian menyatakan bahwa implementasi Kartu Identitas Anak (KIA) di Kabupaten Mamuju memberikan dampak positif dalam perlindungan hak-hak konstitusional anak dan pengembangan generasi muda. Capaian keberhasilan antara tahun 2021 dan 2022 menunjukkan peningkatan signifikan dalam kepemilikan KIA oleh anak-anak, serta penurunan jumlah anak yang belum memiliki KIA. Persentase kepemilikan KIA naik dari 18.0% menjadi 20.1%, mencerminkan peningkatan kesadaran dan partisipasi masyarakat. Beberapa langkah konkret yang diambil oleh Dinas Kependudukan dan Pencatatan Sipil Kabupaten Mamuju, seperti pemberdayaan sistem informasi, sosialisasi dan edukasi masyarakat, serta pemantauan dan evaluasi sistem, telah mendukung efektivitas implementasi KIA
Design and Validation of a FAIR-Compliant Semantic Ontology for Sustainability Reporting Tri Frida Suryati; Sri Rahayu Syah; Sultan Syah
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 1 (2026): hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i1.455

Abstract

Sustainable fashion involves complex interactions among material, manufacturing, ethical, and socio-cultural dimensions; however, a formalized semantic framework remains insufficiently developed. This study aims to develop and validate a semantic ontology framework, namely the Fashion and Textile Semantic Knowledge Ontology (FTOs), to systematically and interoperably represent and integrate various dimensions of sustainable fashion. The FTOs was constructed using the NeOn Ontology Engineering Methodology (Scenario 2) to ensure modularity, integration of multiple sources, and iterative refinement through collaboration with domain experts. The ontology consists of eight primary classes: Fiber Type, Yarn Composition, Fabric Lifecycle, Manufacturing Process, Ethical Design, Consumer Awareness, Cultural Aesthetic, and Policy Framework. These classes are interlinked through semantic relations, including isMadeOf, affects, contributesTo, influences, and enables. Validation was conducted using SPARQL-based competency questions and structured domain-expert evaluation, resulting in a mean precision of 95.9 percent, a recall of 90.4 percent, and an overall validity index of 4.74 out of 5. These outcomes confirm the ontology's semantic coherence, inferential reliability, and practical applicability. The integration of cultural and ethical dimensions bridges sustainability semantics with identity-driven consumption patterns, providing a novel contribution to sustainability informatics. The FTOs framework is FAIR-compliant, reusable, and interoperable. It enables AI-driven applications in circular economy modeling, eco-label tracking, and policy simulation, and supports the operationalization of SDG 8 (Decent Work and Economic Growth) and SDG 12 (Responsible Consumption and Production). The ontology provides a replicable foundation for cross-domain sustainable knowledge integration, with potential for extension to multi-lingual datasets and dynamic lifecycle analytics.