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The Role of Rural and Urban Land and Building Tax Through Effectiveness and Contribution to Local Revenue (Case Study in Air Salemba Village, Pangkalpinang City) Putra, Agung Rizki; Armeta, Ayu; Oktavia, Winda; Triana, Dita
JAMBE: Jurnal Akuntansi Manajemen Bisnis dan Ekonomi Vol. 1 No. 1 (2024): JAMBE: Jurnal Akuntansi Manajemen Bisnis dan Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Bangka Belitung

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Abstract

The purpose of this research is to analyze the level of effectiveness and contribution of the role of rural and urban land and building tax in Air Salemba Village. This research uses descriptive quantitative methods. Descriptive method is a research method that serves to provide an overview or description of the object under study through data or samples that have been collected, without analyzing and making conclusions that apply to the public. The data used in this study are mixed data, namely primary data obtained from Air Salemba Village related to the realization of revenue and the target of rural and urban land and building tax revenue. As for secondary data obtained from data from the central statistics agency, reports, journals, and other sources related to the realization of PAD revenue. The results showed that the effectiveness and contribution of PBB-P2 to PAD in Air Salemba Village, Pangkalpinang City in 2022, can be concluded that the level of effectiveness is categorized as less effective. Although, the level of effectiveness is categorized in effective criteria because the realization of revenue is in accordance with the predetermined revenue target. The level of PBB-P2 contribution to PAD is still categorized as less. Air Salemba Village is one of the highest PBB-2 tax revenues in Gabek Sub-district but its contribution to PAD is not significant.
Meningkatkan Minat Belajar Siswa pada Pembelajaran Matematika Kelas V di SDN 31 Mataram Triana, Dita; Tahir, Muhammad; Suciani, Baiq Ria
Jurnal Pendidikan, Sains, Geologi, dan Geofisika (GeoScienceEd Journal) Vol. 6 No. 3 (2025): Agustus
Publisher : Mataram University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/goescienceed.v6i3.868

Abstract

This study aims to improve the interest and learning outcomes of fifth-grade students at SDN 31 Mataram in mathematics through the implementation of the Problem-Based Learning (PBL) model supported by the interactive learning media Wordwall. The research employed a Classroom Action Research (CAR) design conducted in two cycles, each consisting of the stages of planning, implementation, observation, and reflection. The subjects of this study were fifth-grade students. Data were collected through observation and tests. The results showed a significant improvement in students’ learning outcomes, with the average score increasing from 69.7 in the pre-cycle to 91.6 after the intervention. Furthermore, students demonstrated higher enthusiasm and active participation during the learning process. Wordwall proved to be effective in motivating students and enhancing conceptual understanding through engaging interactive activities. These findings indicate that the combination of PBL and interactive media such as Wordwall can create an inclusive and engaging learning environment, overcome challenges in mathematics learning, and improve students’ academic achievement.