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Analisis Efektivitas dan Kontribusi Penerimaan Pajak atas Tanah dan Bangunan (BPHTB) terhadap Pendapatan Asli Daerah DKI Jakarta Noviyanti, Indah; Zahrah, Apriliani Fadhilah; Zahro, Chainunnatus; Rahmadani, Fitri; Nur Aini , Septia
Jurnal Audit dan Perpajakan (JAP) Vol. 5 No. 2 (2025): Artikel Research Nopember 2025
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jap.v5i2.7296

Abstract

Penelitian ini bertujuan untuk menilai sejauh mana pajak Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) berdampak pada peningkatan pendapatan daerah Provinsi DKI Jakarta selama periode 2020 hingga 2024. Permasalahan utama dalam penelitian ini adalah rendahnya efektivitas dan kontribusi pajak tersebut terhadap total Pendapatan Asli Daerah (PAD). Penelitian menggunakan data sekunder dari laporan target dan realisasi penerimaan pajak serta pendapatan asli daerah (PAD). Hasil menunjukkan bahwa rata-rata efektivitas pengumpulan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) mencapai 78,65%, yang termasuk dalam kategori kurang efektif, dan kontribusi Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) terhadap Pendapatan Asli Daerah (PAD) hanya sebesar 12,40%, yang dinilai kurang baik, dan menunjukkan bahwa perannya masih rendah dalam mendukung kemandirian keuangan daerah. Meskipun pendapatan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) terus meningkat setiap tahun, pertumbuhannya tidak cukup untuk menutupi kenaikan total Pendapatan Asli Daerah (PAD). Ini menunjukkan bahwa potensi pajak Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) belum dimanfaatkan dengan baik. Faktor penyebabnya meliputi perbedaan antara target dan realisasi, kelemahan sistem administrasi dan pengawasan, serta rendahnya kesadaran wajib pajak. Untuk itu, diperlukan upaya memperkuat integrasi data, meningkatkan sistem e-BPHTB, serta melakukan evaluasi terhadap kebijakan agar Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) mampu memberikan kontribusi yang lebih besar dalam meningkatkan Pendapatan Asli Daerah (PAD) dan kemandirian keuangan daerah.
Optimalisasi Pengelolaan Dan Pemanfaatan Tempat Pengolahan Sampah Reduce-Reuse-Recycle (TPS3R) Desa Rajik, Kec. Simpangrimba, Kabupaten Bangka Selatan Basri, Mursyid Hasan; Noviyanti, Indah; Sumar, Sumar
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 1 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i1.10033

Abstract

This community service program aims to optimize the management and utilization of the Reduce-Reuse-Recycle Waste Processing Site (TPS3R) in Rajik Village, Simpang Rimba District, South Bangka Regency. The main problems identified are the low operational effectiveness of the TPS3R facility and the limited community participation in sorting and managing waste. This condition has led to the accumulation of household waste, the decline of environmental quality, and the absence of a well-structured waste management system at the village level. The program was carried out through a scientific study and participatory action using a mixed-methods approach, combining quantitative surveys and qualitative interviews to obtain a comprehensive understanding of waste management conditions in Rajik Village. Through this approach, socialization, training, and mediation activities were conducted, involving community members, village officials, and TPS3R managers. The results indicate a significant improvement in community awareness and participation in waste management following a series of outreach and training sessions. Residents have begun to understand the importance of the 3R-based waste management system and have shown commitment to practicing waste sorting and recycling at the household level. Moreover, the program encouraged the development of creative economic awareness based on waste management, where the community started to recognize the economic potential of recyclable products. Overall, this program successfully strengthened collaboration among the village government, TPS3R management, and the local community in realizing a self-reliant, participatory, and sustainable waste management system, while making a tangible contribution to building a cleaner and more productive village environment.
Strategi Komunikasi Pemasaran Digital UMKM Kecantikan di Pangkal Pinang Lestari, Badariah; Kurniawan , Kendi; Damayanti, Alvina; Noviyanti, Indah
Journal Social Society Vol. 5 No. 2 (2025): Juli - Desember 2025
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.5.2.2025.762

Abstract

Sektor Usaha Mikro, Kecil, dan Menengah (UMKM) di bidang kecantikan di Kota Pangkal Pinang mengalami peningkatan signifikan seiring meningkatnya kebutuhan masyarakat terhadap layanan dan produk perawatan diri. Meskipun demikian, keterbatasan sumber daya serta intensitas persaingan bisnis menuntut para pelaku usaha untuk menyusun strategi komunikasi pemasaran yang lebih inovatif, khususnya melalui media digital. Penelitian ini bertujuan untuk menelaah dan menyusun strategi komunikasi digital yang sesuai bagi pelaku UMKM kecantikan, guna meningkatkan visibilitas merek, memperkuat relasi pelanggan, dan mendorong pertumbuhan penjualan. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus, dengan teknik pengumpulan data melalui observasi langsung, dan wawancara. Subjek  penelitian  meliputi  pemilik  salon, klinik  kecantikan,  distributor  produk  perawatan  kulit  lokal,  dan  penyedia  layanan  tata  rias.  Teknik analisis data meliputi : reduksi data, penyajian data, dan penarikan kesimpulan Hasil penelitian menunjukkan bahwa pemanfaatan media sosial secara aktif, penggunaan WhatsApp Business, kolaborasi dengan influencer lokal, serta penyusunan konten edukatif dan bersifat personal merupakan komponen utama dalam membangun komunikasi pemasaran yang efektif. Temuan ini memberikan acuan strategis bagi UMKM untuk merancang komunikasi digital yang tepat sasaran, berkelanjutan, dan sesuai dengan karakteristik konsumen lokal di Pangkal Pinang.
Peran Strategic Entrepreneurship dalam Memediasi Pengaruh Strategic Agility dan Resource Bricolage terhadap Business Performance pada Industri Hotel di Wilayah Kepulauan: Peran Strategic Entrepreneurship dalam Memediasi Pengaruh Strategic Agility dan Resource Bricolage terhadap Business Performance pada Industri Hotel di Wilayah Kepulauan Noviyanti, Indah; Daddy Setiawan, Ryand
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 1 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i1.19202

Abstract

The non-star hotel industry in island regions faces significant challenges due to dynamic business environments, increasing competition, and limited resources. These conditions require business actors to possess strategic adaptability and creativity in utilizing resources to sustain business performance. This study aims to analyze the effects of strategic agility and resource bricolage on business performance, with strategic entrepreneurship serving as a mediating variable in non-star hotels in the Bangka Belitung Islands Province. This research employs a quantitative approach with an explanatory research design. The research population consists of non-star hotels, with respondents at the managerial, owner, or senior staff levels. The sample was determined using the Slovin formula, while data analysis was conducted using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results indicate that strategic agility has a positive and significant effect on business performance as well as on strategic entrepreneurship. Resource bricolage does not have a significant direct effect on business performance but has a positive and significant effect on strategic entrepreneurship. Furthermore, strategic entrepreneurship has a positive and significant effect on business performance. Mediation analysis shows that strategic entrepreneurship partially mediates the relationship between strategic agility and business performance. These findings suggest that improving the business performance of non-star hotels depends not only on adaptive capabilities and creative resource utilization but also on the organization’s ability to translate these capabilities into strategic entrepreneurial practices.
Co-Authors Abror, Muhamad Agustini, Putri Trisa Alfani, Fauza Alifa Bintang Defana, Muhammad Angellina, Felisia Grace Arifin, Choirul Aryansyah, Ary Fakturrachman Asih, Hasti Dewi Athifah Dzakirah, Nur Attala, Firzyl Ayu Wulandari Azzahra, Radhwa Syafiq Azzahra, Salma Azzahra, Salsabila Daddy Setiawan, Ryand Damayanti, Alvina Dian Prihardini Wibawa Diana Sari Duha, Duha Eritawana, Eritawana Fadilah, Marsha Fasya, Muhamdad Danda Zafilla Felicia Felicia Ferdyan, Ferdyan Fitari, Tiara Fitri Rahmadani, Fitri Floryan, Floryan Gegen, Gegen Georgina, Jessica Ghani , Adli Al Guspian, Iza Harindra, Fitria Puteri Herlissha, Novita Idopati, Idopati Irwana, Natasia Iryanti, Iryanti Izza, Nurul Jesia, Jesia Junita, Sielve Dwi Juniyati, Lara Juwita Juwita, Juwita Karmila, Ella Sri Khadijah Khadijah Komariah, Eti Krisna Rendi Awalludin Kurniawan , Kendi Kusumah, Echo Perdana Lathifah, Nur Leonardo, Refina Lestari, Badariah Maharani, Aulia Hari Mahendra, Fazaldi Mailani, Mery Marhamah, Nur Hadianti Maya Yusnita Meliya, Meliya Meriyanti, Meriyanti Mursyid Hasan Basri Nabiilah, Rifdah Nabila, Halya Haura Nabilla, Hana Naibaho, Marco Veril Hamonangan Nanang Wahyudin Nashobi, M. Zaki Niarto, Endy Amran Nopiliani, Nopiliani Novita Herlissha Nugra, Evan Subhia Nur Aini , Septia Nurkholis Nurul Nurul Octorany Tampubolon, Melda Oktariani, Dini Oktavia Pebianti, Katrina Pransisca, Siti Rhinka Pratama, M.Tafril Prayoga, Dimas Putri, Mirza Hidayah Putri, Restu Novrianda Putri, Tisya Angela Ramadhani, Siska Risma Risma, Risma Romadia, Romadia Royan, Muhammad Andi Alfin Sabila, Enggel Dwi Salwa, Nezha Sanjaya, Hengky Saputra, Darman Saputri, Dwi Sarmawati, Sarmawati Septiawan, Soni Serlyta, Serlyta Sumar, Sumar Suntara, Fajar Wilandra Syahrani Amelia, Nayla Tambunan, Martulus Tasyah, Tasyah Triyana Ulima, Sinda Indira, Zhafirah Nuur Urdha, Farand Qolbi Venesha, Reva Virgianti, Selsa Selycia Wahyuni, Desy Putri Wati, Mulia Wulandari, Maharani Zahrah, Apriliani Fadhilah Zahrani, Shafa Zahro, Chainunnatus Zaila, Felly