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All Journal Journal of Artificial Intelligence and Digital Business Amkop Management Accounting Review (AMAR)
Nurohmat, Asep Gema
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Humanities Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Social Sciences

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Daya Ungkit Pajak Daerah: Menakar Kontribusinya terhadap Pendapatan Asli Daerah Subagdja, Achmad; Nurzanah, Windi; Nurohmat, Asep Gema; Hamid, Edih Abdul
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.451

Abstract

Pemerintahan setiap negara diatur dengan cara yang berbeda namun dalam hal pemasukan negara, tentunya perlu menetapkan kebijakan atau aturan yang mengatur pemungutan. Oleh karena itu, Indonesia menyebutnya sebagai warga negara yang dikenakan pajak. tidak hanya untuk kepentingan pemerintahan, tetapi juga untuk meningkatkan kesejahteraan masyarakat sebagai hasil dari pembangunan di Indonesia. Tujuan penulisan penelitian ini dimaksudkan untuk memperoleh data serta informasi mengenai Pengaruh Pajak Daerah Terhadap Pendapatan Asli Daerah (PAD) Kota Bandung. Jenis penelitian yang digunakan adalah kuantitatif asosiatif dengan menggunakan hubungan kausal yang bertujuan untuk mengetahui hubungan yang bersifat sebab akibat dari variabel pajak daerah terhadap pendapatan asli daerah di kota Bandung. Hasil penelitian menunjukkan bahwa pajak daerah berpengaruh terhadap pendapatan asli daerah Kota Bandung. Belum optimalnya penerimaan dari beberapa bagian Pendapatan Asli Daerah, salah satu faktor penyebab yaitu terjadinya pandemi Covid-19 pada tahun 2020 dan pada tahun 2021 dan 2022 merupakan tahap penyesuaian untuk mendapatkan penerimaan pajak yang lebih baik.
Dashat Kitchen Financial Management For Stunting Prevention Case Study of Dashat Kitchen Sauyunan Pasir Impun Village, Mandalajati District, Bandung City Setiawan, Iwan; Hamid, Edih Abdul; Nurohmat, Asep Gema; Diyaulhaq, Daffa Aulia
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3089

Abstract

In Indonesia, stunting is still a serious problem, especially in areas with limited access to nutrition and health services. One of the innovative efforts to tackle stunting is through the establishment of Healthy Kitchen to Overcome Stunting (Dashat), a community-based nutrition intervention program that focuses on providing nutritious food for at-risk families. Dashat kitchen (Healthy Kitchen to Overcome Stunting) is an initiative from BKKBN that aims to overcome stunting by providing nutritious food for vulnerable groups. The implementation of financial management is the main key in ensuring the sustainability and efficiency of this program. Community Service aims to analyze the application of financial management in the operations of Dapur Dashat and how it contributes to the success of the program. The method used is a qualitative approach through in-depth interviews, field observations, and document analysis at the Dashat Kitchen Sauyunan, Pasir Impun Village, Mandalajati District, Bandung City. The results of this study show that good financial management including budget planning, transaction recording, and transparent reporting has an important role in ensuring program sustainability. The involvement of cadres and the community in fund management increases the sense of belonging and accountability. However, obstacles were also found such as low financial literacy and the lack of use of recording technology. Therefore, training and assistance in financial management aspects are important strategies to strengthen the effectiveness of Dashat as a local solution in stunting prevention. With an organized financial system, Dashat kitchen has the potential to become a model of sustainable and replicative community empowerment. The implementation of effective financial management has been proven to increase operational efficiency and strengthen public trust. The novelty of this study is the integration of financial management and nutrition interventions, community-based approaches, specific local contexts, evaluation of operational effectiveness and efficiency.
Co-Authors Achmad Subagdja Diyaulhaq, Daffa Aulia Edih Abdul Hamid Iwan Setiawan Nurzanah, Windi