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All Journal Jurnal Pengabdian Kepada Masyarakat Kalam International Journal of Economics, Business and Innovation Research eJEBA
Mohammad Kotib
Faculty Of Economics, Universitas Khairun Ternate, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Penyuluhan Ekonomi Kreatif Tentang Permodalan dan Strategi Pemasaran Pada UMKM Salsabila Kelurahan Sasa Ternate Mohammad Kotib; Prince Charles Heston Runtunuwu
Jurnal Pengabdian Kepada Masyarakat Kalam Vol. 1 No. 2 (2022): Menuju Smart Society
Publisher : Prisani Cendekia

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Abstract

Capital is a very important factor of production for the continuity of a business, both large and small. Often production is disrupted due to this capital production factor experiencing problems. As a result, distribution and consumption channels also experience problems. For this reason, it is necessary to have a third party who can assist in capital matters. One of the third parties that can provide capital is banking. However, the availability of banked capital funds cannot be accessed by entrepreneurs, especially people who have very small capital or MSMEs. For this reason, it is necessary to provide assistance and training to MSMEs in obtaining capital from third parties, especially banks. The method used in this PKM activity is a method of training and mentoring related to capital and marketing so that it can mobilize MSMEs in carrying out their activities. Besides MSME owners, Salsabila also provides training to the surrounding community who play an active role in the process or flow of the program stages and their supervision, starting from from the stage of socialization, planning, implementation, and preservation of activities by contributing energy, thoughts, or in material form. From the analysis of the situation and problems faced by the Partner (MSME Salsabila), it can be stated that it is healthy in terms of capital. The achievement target formulated by the PKM Team is that partners are able to provide a way out in providing capital through third parties. Meanwhile, the outputs of the PKM program include: Journal of Community Service, Video Documentation of activities (Youtube), and this activity will also be published in print and online media.
Flypaper Effect in North Maluku: Investigating the Role of Local Own-Source Revenue, General Allocation Fund, Special Allocation Fund, And Revenue Sharing Fund on Regional Expenditure Muhammad Hasnin; Mohammad Kotib; Nurdin I Muhammad
International Journal of Economics, Business and Innovation Research Vol. 3 No. 05 (2024): International Journal of Economics, Business and Innovation Research (IJEBIR)
Publisher : Cita konsultindo

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This study aims to analyze the occurrence of the Flypaper Effect on regional spending in the regencies/cities of North Maluku Province using four main variables: Local Own-Source Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Revenue Sharing Fund (DBH). The Flypaper Effect refers to a phenomenon where transfers from the central government, such as DAU, significantly impact regional spending more than local own-source revenue. This study employs a quantitative method with a Fixed Effect regression model. The data used are panel data from 10 regencies/cities in North Maluku Province over the 2017-2022 period. The results show that both DAU and PAD significantly influence regional spending. However, based on Wulansari's (2015) criteria, since PAD is also significant and DAU's influence is not dominantly greater than PAD, the Flypaper Effect does not occur in the regencies/cities of North Maluku. Furthermore, DAK does not significantly affect regional spending, while DBH is close to the significance threshold. These findings suggest that, while DAU and PAD are both significant, local governments still have the potential to enhance fiscal independence by optimizing PAD.
Analisis Kinerja Pajak Dan Retribusi Daerah Kota Ternate : Pendekatan Data Envelopment Analysis (DEA): (Performance Analysis of Local Taxes and Levies in Ternate City: Data Envelopment Analysis (DEA)) Laela Mustafa; Chairullah Amin; Mohammad Kotib
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 10 No. 2 (2023): e-JEBA Volume 10 Number 2 Year 2023
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v10i2.40287

Abstract

The research aims to measure the performance of regional taxes and levies in economic development in Ternate City. The study uses the data envelopment analysis (DEA) method by comparing DMUs based on a large number of inputs to produce the expected output. The DMU used is the regional tax and levy management body of Ternate City. The indicators in this research consist of (1) two inputs and one output, (2) nine inputs and one output, and (3) 13 inputs and one output. The data used is a report on the realization of Ternate City regional income receipts for 2012-2021 which consists of regional taxes and levies. The data was analyzed using the DEAP version 2.1 application with the Constant Returns to Scale (CRS) model. The results show that in the CRS model, there are two years of PAD output that have efficient performance, while the tax output and levy output both have efficient performance for 10 years.
Co-Authors Chairullah Amin hasnin, muhammad Laela Mustafa Nurdin I Muhammad Runtunuwu, Prince Charles Heston