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Dharma Ekonomi
Published by Sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang
ISSN : 08535205     EISSN : 29645808     DOI : 10.59725
Core Subject : Economy,
Economics, Econometrics & Finance
Ilmu bidang Ekonomi, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dari seluruh Indonesia,
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 99 Documents
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Strategi Badan Pendapatan Daerah dalam Peningkatan Tahunan Pajak Reklame terhadap Pendapatan Asli Daerah (PAD) di Kabupaten Sikka Ananias Luis Ga’a; Andreas Rengga; Viktor Eko Transilvanus
Dharma Ekonomi Vol. 31 No. 1 (2024): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v31i1.146

Abstract

Advertising tax is one of the significant sources of Local Revenue (PAD) in Sikka Regency, contributing up to 25% of the total PAD. This study discusses the strategies implemented by the Sikka Regency Regional Revenue Agency (BAPENDA) to increase advertising tax revenue annually. These strategies include digitalization of administrative services, intensive socialization to the community, strict law enforcement, and collaboration with related agencies such as Satpol PP and the Prosecutor's Office. The results of the study indicate that optimization of advertising tax revenue can be achieved through simplification of the administrative process, technology-based supervision, and revenue diversification by utilizing the potential of digital advertising. Supporting factors include proactive policies of the local government, while the main inhibiting factors are low taxpayer compliance and lack of socialization. Through a collaborative approach, innovation, and law enforcement, advertising tax is expected to provide a greater contribution to Sikka Regency's PAD, support regional development, and create a more modern, transparent, and sustainable tax management system.
Analisis Pemanfaatan Hasil Riset dalam Perencanaan Pembangunan Daerah Kabupaten Sikka Eufrasia Octriancy Yohendri; Yosefina Andia Dekrita; Imelda Virgula Wisang
Dharma Ekonomi Vol. 31 No. 1 (2024): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v31i1.147

Abstract

This study aims to find out how to use research results in Sikka Regency Regional Development Planning. The problems faced are limited human resources, minimal budget for research and development activities, low coordination between research institutions and the government, and the results of recommendations from research that are not optimal. The research method used is a qualitative method. Data collected through interviews and analyzed qualitatively. The results of this research show that analysis of the use of research results is important to increase the effectiveness and efficiency of development programs, reduce uncertainty, and minimize the risk of failure in Sikka Regency Regional Development Planning.
Pemanfaatan Sistem Informasi Gaji (SIMGAJI) dalam Perhitungan Tunjangan Keluarga Aparatur Sipil Negara di Kabupaten Sikka Maria Donaines Bevinuresi; Antonius Philipus Kurniawan; Cicilia Ayu Wulandari Nuwa
Dharma Ekonomi Vol. 31 No. 2 (2024): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v31i2.148

Abstract

This research focuses on the utilization of SIMGAJI in calculating family allowances where we can see whether the utilization is effective and efficient or not in using SIMGAJI so that it can be seen by calculating family allowances. To identify problems, this research uses qualitative research. Data collection techniques using interview techniques, observation, document studies. It can be concluded that the utilization of the Salary Information System (SIMGAJI) by PT. Taspen (Persero) for the calculation of family allowances for State Civil Apparatus (ASN) in Sikka Regency provides several significant advantages. SIMGAJI simplifies the management of salary and allowance data, ensures transparency, and improves the efficiency and accuracy of calculations. This makes the financial administration process simpler and more structured, and reduces the possibility of errors in the calculation of family allowances.
Peran Badan Perencanaan Pembangunan Riset dan Inovasi Daerah dalam Meningkatkan Pendapatan Asli Daerah Melalui Pemungutan Pajak Daerah di Kabupaten Sikka Frumensia Katensia; Yosefina Andia Dekrita; Imanuel Wellem
Dharma Ekonomi Vol. 31 No. 2 (2024): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v31i2.149

Abstract

This study aims to find out the role of the Regional Research and Innovation Development Planning Agency in increasing the original regional income of Sikka Regency through collecting regional taxes in Sikka Regency. The problems faced during the last 2 years in the Regional Tax sector, namely targets and realizations from 2022 and 2023, are not significant. This is caused by several things, namely the lack of maximum attention from the planning side to increasing Original Regional Income from the tax sector, decreased awareness of taxpayers, decreased public awareness, lack of coordination, data base that has not been updated. The research method used is a qualitative method. Data collected through interviews and analyzed qualitatively. The results of this research show that BAPPERIDA has three main roles in increasing Original Regional Income through Regional Tax Collection, namely Planning, Coordinating and Evaluation Monitoring.
Inovasi Pelayanan Jemput Bola dan Jalan Mantan dalam Pemenuhan Penerbitan KTP-el di Dinas Kependudukan dan Pencatatan Sipil Kabupaten Sikka Cristanto Godfrid Raga; Viktor Eko Transilvalnus; Maria Silvana Mariabel Carcia
Dharma Ekonomi Vol. 31 No. 2 (2024): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v31i2.150

Abstract

This research aims to find out how innovative pick-up and drop-off services are in fulfilling the issuance of e-KTPs at the Population and Civil Registration Service of Sikka Regency. To identify problems in this research, qualitative research methods were used. Data collection techniques in this research used interview methods, field observations and document studies. It can be concluded that in implementing the issuance of e-KTPs in Sikka Regency, DISDUKCAPIL still faces various obstacles, such as limited accessibility in rural areas, long distances, inadequate infrastructure, and minimal public knowledge about the importance of population documents. Efforts to increase the number of e-KTP issuances in Sikka Regency include the presence of the Pick Up Ball Program and Jalan Mantan (roads serving vulnerable communities) which are effective in increasing access to administrative services in remote areas and vulnerable groups through direct services at their locations. These two programs succeeded in increasing the issuance of e-KTPs thanks to a culture-based approach, intensive outreach and the role of community leaders.
Determinan Keputusan Penggunaan Paylater pada Platform E-commerce (Studi Kasus Mahasiswa FEB Universitas Selamat Sri) Eka Kurnia Patmasari; Ayu Akhiri Ana; Siti Abdillah Nurhidayah
Dharma Ekonomi Vol. 31 No. 2 (2024): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v31i2.151

Abstract

This study is motivated by the irresponsible use of paylater services, which is influenced by factors such as financial literacy, risk perception, and trust. The purpose of this research is to examine the impact of financial literacy, risk perception, and trust on students’ decisions to use paylater services at the Faculty of Economics and Business, Selamat Sri University. A quantitative survey method was employed, targeting a sample of 107 students from the 2020 cohort who actively utilized paylater services. The findings reveal that financial literacy significantly and positively influences the use of paylater services. Similarly, risk perception and trust also exhibit significant positive effects on paylater usage.
Analisis Kelayakan Usaha Industri Tembakau Sebagai Komoditas Unggulan Berorientasi Ekspor dalam Upaya Restrukturisasi Ekonomi Pasca Pandemi Mahfud Nugroho; Eka Kurnia Patmasari; Septian Dwi Cahyo
Dharma Ekonomi Vol. 31 No. 2 (2024): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v31i2.152

Abstract

This study evaluates the investment feasibility of UD Al-Mustofa, a tobacco business in Kendal, by considering aspects of production, storage capacity, waste management, and market expansion opportunities. UD Al-Mustofa is strategically located, ensuring high mobility, optimal production scale, and an effective waste management system, which includes recycling solid waste into organic fertilizer, processing liquid waste, and mitigating gas emissions by conducting tobacco drying in areas far from residential zones. Although the business has not yet obtained certification for international markets, financial analysis indicates that investment in this venture is viable. The calculations show a payback period of 2.01 years, significantly shorter than the projected 10-year investment lifespan. The Net Present Value (NPV) reaches IDR 489,345,567, indicating positive returns, with a profitability index of 0.854. The Internal Rate of Return (IRR) of 46% significantly exceeds Bank Indonesia’s interest rate of 5.75% in 2024, while the Average Rate of Return (ARR) of 78.8% is higher than the cost of capital. Based on these findings, UD Al-Mustofa has strong potential for further development, both in terms of production and market expansion..
Penerapan Blockchain Dalam Manajemen Wakaf dan Zakat: Transformasi Menuju Transparansi dan Akuntabilitas M.Masrukhan
Dharma Ekonomi Vol. 31 No. 2 (2024): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v31i2.153

Abstract

The application of blockchain technology in waqf and zakat management offers an innovative solution to enhance transparency and accountability in religious fund management. In the context of Islamic economics, zakat and waqf play a crucial role in wealth redistribution and social welfare. However, challenges such as lack of transparency, inefficient reporting systems, and potential fund mismanagement remain significant obstacles. This study aims to analyze how blockchain technology can be utilized to improve the effectiveness of zakat and waqf management. Using a qualitative approach, this research explores the key benefits of blockchain, including decentralized transaction recording, smart contract utilization, and reduced data manipulation risks. The findings indicate that blockchain implementation can increase public trust, accelerate distribution processes, and enhance accountability in zakat and waqf institutions. Nevertheless, challenges such as technological infrastructure limitations and regulatory constraints must be addressed to ensure the optimal adoption of blockchain within the Islamic financial system.
Analisis Tingkat Kemampuan Literasi Digital Pemasaran (Digital Marketing) Menggunakan Metode Experiential Learning pada Mahasiswa Perhotelan Politeknik Harapan Bersama Wiyanti Wiyanti; Ratri Wikaningtyas
Dharma Ekonomi Vol. 31 No. 2 (2024): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v31i2.154

Abstract

This study is titled "Analysis of the Level of Digital Marketing Literacy Using the Experiential Learning Method Among Hospitality Students at Politeknik Harapan Bersama." The objective of this research is to evaluate and understand the level of digital marketing literacy possessed by hospitality students at Politeknik Harapan Bersama across various aspects, including the use of information technology, digital communication, online collaboration, and data security. This study employs a quantitative approach using a survey method, with questionnaires distributed to 26 students. The findings indicate that most students have an excellent level of digital marketing literacy, with an average percentage of 84.78%. However, there are still areas that need improvement, such as understanding digital ethics and selecting valid information. These findings provide valuable insights for developing more effective training programs to enhance digital skills in Hospitality Study Program.
Pembentukan Badan Usaha Milik Desa (BUMDes) dalam Peningkatan Kesejahteraan Masyarakat di Desa Manulea, Kecamatan Sasitamen, Kabupaten Malaka Novia Patrisia Metom; I Komang Arthana; Maria Indryani Hewe Tiwu
Dharma Ekonomi Vol. 31 No. 2 (2024): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v31i2.155

Abstract

This study aims to describe the strategy for establishing a Village-Owned Enterprise (BUMDes) in improving the welfare of the people of Manulea Village, Sasitamean District, Malaka Regency using a SWOT analysis. The method used in the study is qualitative, aimed at obtaining data based on existing conditions, the results of direct interviews with informants and from existing documents. The results of this study indicate that the Establishment of a Village-Owned Enterprise (BUMDes) in Manulea Village has quite good potential to develop BUMDes by selecting a strategic location and close to a major road so that it becomes a special attraction to invite people from surrounding sub-districts to visit. Then the weakness of the Manulea Village community does not yet have adequate human resources to contribute to BUMDes. Next, Manulea Village has very abundant natural resources. Then the Village government strongly supports the establishment of BUMDes so that it is expected to help efforts to alleviate poverty, unemployment and improve the welfare of the Manulea Village community and the threat is that several businesses owned by the Manulea Village community are similar to the business that will be held by BUMDes. This causes internal competition for the types of businesses offered.

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