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All Journal E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Filbert, Filbert
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Perbandingan Pajak Hotel, Restoran, Reklame, Dan Retribusi Kebersihan Sebelum Dan Sesudah Pandemi Di Provinsi Aceh Periode 2018-2021 Hidayat, Ferry; Gurusinga, Latersia Br; Filbert, Filbert
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2295

Abstract

The COVID-19 pandemic in 2020 caused a decreased Revenue of Local Taxes and Retributions in Indonesia. In 2022, there will be a simplification for the types of Local Taxes and Retributions from Law Number 28 of 2009 to Law Number 1 of 2022 because there are too many types of Local Taxes and Retributions, which made monitoring difficult. This study aimed to analyze and compare Hotel Tax, Restaurant Tax, Billboard Tax, and Cleaning Retribution before and after the pandemic in Regencies/Cities of Aceh Province. Data analysis of the study used quantitative descriptive and comparative to compare the increased or decreased revenues between two samples before and after the pandemic. The results of the Wilcoxon Signed-Ranks Test show that there is a significant difference in revenue from Hotel Tax and Billboard Tax before and after the pandemic. Revenue from Hotel Tax experienced a significant decrease, while Revenue from Billboard Tax experienced a significant increase. Meanwhile, there is no significant difference between from Revenue Restaurant Tax and Revenue from Cleaning Retribution before and after the Pandemic.
Analisis Perbandingan Pajak Hotel, Restoran, Reklame, Dan Retribusi Kebersihan Sebelum Dan Sesudah Pandemi Di Provinsi Aceh Periode 2018-2021 Hidayat, Ferry; Gurusinga, Latersia Br; Filbert, Filbert
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2295

Abstract

The COVID-19 pandemic in 2020 caused a decreased Revenue of Local Taxes and Retributions in Indonesia. In 2022, there will be a simplification for the types of Local Taxes and Retributions from Law Number 28 of 2009 to Law Number 1 of 2022 because there are too many types of Local Taxes and Retributions, which made monitoring difficult. This study aimed to analyze and compare Hotel Tax, Restaurant Tax, Billboard Tax, and Cleaning Retribution before and after the pandemic in Regencies/Cities of Aceh Province. Data analysis of the study used quantitative descriptive and comparative to compare the increased or decreased revenues between two samples before and after the pandemic. The results of the Wilcoxon Signed-Ranks Test show that there is a significant difference in revenue from Hotel Tax and Billboard Tax before and after the pandemic. Revenue from Hotel Tax experienced a significant decrease, while Revenue from Billboard Tax experienced a significant increase. Meanwhile, there is no significant difference between from Revenue Restaurant Tax and Revenue from Cleaning Retribution before and after the Pandemic.
Peningkatan Penjualan Usaha Ekonomi Kreatif Akrilik Melalui Website Gunawan, Gunawan; Winardi, Sunaryo; Sinaga, Frans Mikael; Purba, Rizki Azzura Saifani; Tanidi, Davin; Filbert, Filbert
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 15, No 3 (2024): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v15i3.18438

Abstract

Usaha kerajinan akrilik “Sekuntoem”, yang dipimpin oleh Saudari Santi di Medan, didirikan pada tahun 2021 dan dijalankan oleh satu orang. Meskipun rata-rata melayani 20 transaksi per bulan, Sekuntoem menghadapi tantangan persaingan yang mengharuskannya untuk meningkatkan brand awareness. Solusi yang disediakan adalah pengembangan website yang akan menawarkan fitur custom design bagi pelanggan. Fitur unik ini memungkinkan pelanggan untuk mendesain produk akrilik mereka sendiri. Dengan pendekatan rekayasa perangkat lunak dan paradigma prototyping, aktivitas yang terlibat meliputi identifikasi kebutuhan, pengembangan wireframe, pembangunan prototipe, pengujian, dan implementasi, juga memberikan pelatihan kepada admin untuk menggunakan modul-modul website. Pemeliharaan website akan terus dilakukan untuk memastikan keberlanjutan pengembangan di masa depan.
Co-Authors Ferry Hidayat Filian Arbiyani Gunawan Gunawan Latersia Br Gurusinga Purba, Rizki Azzura Saifani Sinaga, Frans Mikael Tanidi, Davin Theo, Anthony Nathanael Winardi, Sunaryo