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Economy Bring Ultimate Information All About Development Journal
Published by Universitas Muhammadiyah Berau
ISSN : 26205416     EISSN : 26225336     DOI : https://doi.org/10.35915/ecobuild.v9i2
Core Subject : Economy,
Economics, Econometrics & Finance
ECO-BUILD is an abbreviation of the Economy Bring Ultimate Information All About Development Journal, which has a big theme, namely the Economy Brings Change in field of the development. ECOBUILD Journal is a collection of journals in Development Economics department. The journal published by University of Muhammadiyah Berau in Development Economics department which is published twice every year within April and October. The Journal ISSN Number for printed version is 2620-5416 and 2622-5336 for Online ISSN. This journal has been accredited by the National Journal Accreditation (ARJUNA) Managed by the Ministry of Research, Technology, and Higher Education, Republic Indonesia with third grade (Sinta 5) since the year 2019. This journal focuses on the study of economics and its application in public policy. Published articles focus on an in-depth review of existing economic theories and contain studies of applied economics, especially for public policy. The focus of this journal relates to any aspect of Development Economics Department. Including but not limited to the following topics: Economic Public International Economic Regional Economic Development Economic Agricultural Economy
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekomomi dan Ekonometrika
Articles 130 Documents
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ANALISIS TINGKAT EFEKTIFITAS PAJAK RESTORAN DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN BERAU Yudha Nursyam Putera
ECO-BUILD Economy Bring Ultimate Information All About Development Journal
Publisher : Prodi Ekonomi Pembangunan, Universitas Muhammadiyah Berau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35915/ej.v8i2.916

Abstract

This study aims to find out how the level of effectiveness of restaurant tax and its contribution to Regional Native Income in Berau Regency in 2017 –2021.The data used in this study is quantitative data taken from related agencies, namely the Regional Development Agency of Berau Regency.The method used in this study is a literature study and uses secondary data which is also taken from books, scientific journals, and previous research. The analytical tool used is a formula to find the effectiveness and contribution which is then confirmed against the classification of the criteria.The result of this study is that for the year 2017-219 the effectiveness of Restaurant Tax on Local Native Income has fluctuated, based on the calculation of restaurant tax has an average effectiveness of 202% in 2017-2021 or is in the category of "Very Effective", which means that the hypothesis in the study is accepted.for the 2017-219 restaurant tax contribution to local revenue also fluctuated, based on the calculation of restaurant tax, it has the highest contribution value of 14.5% in 2019 while the rest is below 14.5%, so the restaurant tax contribution to Berau County Native Income is in the "Not Good" category, which means that the hypothesis In this study it was rejected.
ANALISIS TINGKAT EFEKTIVITAS PAJAK KENDARAAN BERMOTOR DAN KONTRIBUSI PADA PAJAK DAERAH DI KABUPATEN BERAU Henika Febrianti Putri
ECO-BUILD Economy Bring Ultimate Information All About Development Journal
Publisher : Prodi Ekonomi Pembangunan, Universitas Muhammadiyah Berau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35915/ej.v8i2.917

Abstract

This study has three main objectives: (i) to determine the effectiveness of PKB receipts in 2019, 2020, and 2021; and (ii) to find out the contribution made by PKB to the Berau Regency Regional Tax in 2019, 2020, and 2021. (iii) PKB Growth Rate for Regional Taxes in Berau Regency in 2019, 2020, and 2021. This research was conducted at the BAPENDA Office located at Jl. Dr. Murjani I No. 86, Berau Regency with PKB admission data for the 2019, 2020, and 2021 periods. This study studies data on the realization of targets and the realization of tax revenues at the Berau Regency Regional Revenue Agency in 2019-2021. From this data, the author can calculate and analyze the ratio of motor vehicle tax effectiveness, motor vehicle tax contribution, and growth in motor vehicle tax revenue. Based on the results of the research conducted, the researcher concluded that the effectiveness of PKB receipts has been very effective because it exceeds 100%, namely 120% in 2019, 114% in 2020, and 101% in 2021. In addition, the researcher concluded that the contribution made by PKB to Regional Taxes has been very good because it exceeded 50%, namely 81% in 2019, 75% in 2020, and 70% in 2021. The growth rate in 2020 was -0.11%, decreasing, in 2021 there was an increase of 0.08%.
PENGARUH PROYEKSI PENDAPATAN PAJAK DAERAH UNTUK MENINGKATKAN PERTUMBUHAN EKONOMI DAERAH KABUPATEN BERAU Djupiansyah Ganie
ECO-BUILD Economy Bring Ultimate Information All About Development Journal
Publisher : Prodi Ekonomi Pembangunan, Universitas Muhammadiyah Berau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35915/ej.v8i2.919

Abstract

This scientific research aims to determine the effect of regional tax revenue projections to increase regional economic growth in Berau Regency. Autoregression and autocorrelation methods are used to predict the growth of Berau Regency's regional tax revenue for the following periods. It can be seen that the projected growth of regional tax revenue in 2022 is 16.72%, in 2023 it is 19.42%, in 2024 it is 21.25%, and in 2025 it is 22.48%. The growth of regional tax revenue and the economic growth of Berau Regency has a unidirectional relationship. This unidirectional relationship means that the increase in regional tax revenue growth obtained from taxpayers in Berau Regency will have a positive impact on increasing Berau Regency's economic growth. Significance of the effect of regional tax revenue growth on economic growth in Berau Regency which was tested through the t-test statistic. The results show that the t-count value is greater than the t-table value (3.471 > 2.777) and the significance value (Sig.) is smaller than the probability value (0.026 < 0.05), meaning that the growth of local tax revenue has a significant effect on Berau Regency's economic growth. By using the regression equation, namely: Y = 7.366 + 0.406X, then the economic growth forecast for Berau Regency is obtained as follows: in 2022 by 14.15%, in 2023 by 15.25%, in 2024 by 15.99%, and in 2025 by 16.49%.
PENGEMBANGAN POTENSI DESA WISATA UNTUK MENINGKATKAN PERTUMBUHAN EKONOMI DAN KEMAKMURAN MASYARAKAT DI DESA WISATA MERABU KABUPATEN BERAU Endah Susanti
ECO-BUILD Economy Bring Ultimate Information All About Development Journal
Publisher : Prodi Ekonomi Pembangunan, Universitas Muhammadiyah Berau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35915/ej.v8i2.930

Abstract

Tourism has adapted rapidly in various worlds, including Indonesia, and created significant harmonization for economic, social, and cultural uses. Since the change in the village's status forest (HD) in 2014, we hope it will become an opportunity for Merabu Village to increase the productivity of agriculture, livestock, and tourist destinations. The focus of this study is to explore the tourism potential of Merabu Village and how does it affect the economic growth and prosperity of the Merabu village community, especially after the covid-19 pandemic. We got data sets through interviews, and field observations of several informants who predominantly work as farmers. The trend of tourist visits every year is also increasing, and especially rural tourism managed by Kerima Puri. Since the beginning of the presence of domestic tourists and foreign tourists, there have been tour boat services that took them to the gate of Nya’deng Lake, homestays, food providers, and various traditional attractions (cultural festivals). As a rural tourism area, HD has a positive impact on local residents to be involved in rural tourism development. This finding also hopes for a real contribution from relevant parties to advance the rural tourism of Merabu Village.
Analysis of the Influence of Hedonistic Shopping Motivation and Flash Sale Strategy on Shopee Users' Consumer Buying Interest (Empirical Study on Students of the Universitas Muhammadiyah Lamongan) Suyitno; Erna Nur Faizah; Betta Cahya Islami
ECO-BUILD Economy Bring Ultimate Information All About Development Journal
Publisher : Prodi Ekonomi Pembangunan, Universitas Muhammadiyah Berau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35915/ej.v9i1.933

Abstract

This study aims to analyze the influence of hedonic shopping motivation and flash sale strategies on the buying interest of Shopee consumers among students at the Universitas Muhammadiyah Lamongan (UMLA). The development of digital technology has transformed consumption patterns, particularly in online shopping, with Shopee emerging as one of the largest e-commerce platforms in Southeast Asia. Hedonic shopping motivation, which refers to the pleasure and emotional satisfaction derived from shopping, along with flash sale strategies offering significant discounts for a limited time, are hypothesized to significantly influence buying interest. This research employs a quantitative method with a descriptive approach. Data were collected through questionnaires distributed to 70 UMLA students who actively shop on Shopee, particularly during flash sale events. Sampling techniques included purposive sampling and accidental sampling, with data analysis conducted using multiple linear regression. The results indicate that hedonic shopping motivation (X1) and flash sales (X2) significantly affect buying interest (Y), with regression coefficients of 0.418 (Sig. 0.000) and 0.574 (Sig. 0.000), respectively. The coefficient of determination (R²) of 0.692 suggests that these two variables contribute 69.2% to buying interest, while the remaining 30.8% is influenced by other factors outside the research model. The research instruments were reliable (Cronbach's Alpha > 0.6), and the data were normally distributed (Asymp. Sig. 0.085 > 0.05). These findings highlight the importance of considering consumer psychological aspects and promotional strategies in e-commerce marketing, particularly for the student segment. This study provides empirical contributions to the development of Shopee's marketing strategies and the literature on consumer behavior in the context of online shopping in Indonesia.
Pemberdayaan Ekonomi Masyarakat Melalui Bank Sampah: Studi Kasus Peran Mahasiswa UM Berau sebagai Fasilitator Darmono Darmono
ECO-BUILD Economy Bring Ultimate Information All About Development Journal
Publisher : Prodi Ekonomi Pembangunan, Universitas Muhammadiyah Berau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35915/ej.v9i1.947

Abstract

This qualitative case study aims to analyze the role of UM Berau students as facilitators in empowering the community economy through waste banks in Berau, as well as to identify supporting factors and challenges. Data were collected through in-depth interviews, participatory observation, and documentation involving student facilitators and community members. Thematic analysis revealed four main themes: the active role of students as agents of change (initiation, technical assistance, network facilitation), the economic impact on the community (increased income, potential for creative enterprises), the process of empowerment and joint learning (formation of independent groups, knowledge transfer), and challenges and hopes for sustainability (participation, infrastructure, support). The results indicate the central role of students in motivating, assisting, and connecting the community, which positively affects income improvement and entrepreneurial potential. The empowerment process takes place through the formation of independent groups and knowledge transfer. However, challenges related to participation and infrastructure need to be addressed. This study concludes that UM Berau students play a crucial role in empowering the community economy through waste banks, with the expectation that this program can be sustained and replicated.
Efektivitas Kebijakan Pemerintah Daerah Dalam Mendorong Pembangunan Ekonomi Melalui Pengembangan Ekowisata Di Kabupaten Berau Ira Indriani
ECO-BUILD Economy Bring Ultimate Information All About Development Journal
Publisher : Prodi Ekonomi Pembangunan, Universitas Muhammadiyah Berau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35915/ej.v9i1.948

Abstract

This study aims to evaluate the effectiveness of local government policies in promoting sustainable economic development through the development of ecotourism in Berau Regency, East Kalimantan. Berau Regency is known for its significant potential in the ecotourism sector, particularly with prominent destinations such as the Derawan Islands and Labuan Cermin Village. The local government has adopted several strategic policies, outlined in documents such as RIPPDA and RPJMD, to support the development of sustainable ecotourism. However, the effectiveness of these policies remains uncertain, especially in terms of implementation, equitable distribution of benefits, and environmental conservation. This study employs a descriptive qualitative approach, utilizing data collection methods such as in-depth interviews, policy document analysis, and field observations. The findings indicate that, although the policies align with the principles of sustainable development, their implementation faces significant challenges. In particular, local community involvement is uneven, environmental conservation efforts are insufficient, and coordination between stakeholders is suboptimal. Analysis through public policy theory, sustainable development theory, and ecotourism theory reveals that the existing policies, while normative, are not sufficiently effective in achieving inclusive and sustainable development goals. Therefore, improvements in governance, capacity building for local communities, and enhanced evaluation and monitoring mechanisms are necessary to ensure that ecotourism policies in Berau Regency contribute to sustainable and equitable economic development.
Badan Usaha Milik Desa Dan Keberlanjutan Ekonomi Pedesaan Di Kabupaten Berau (Pendekatan Dynamic Capabilities Theory) Endah Susanti
ECO-BUILD Economy Bring Ultimate Information All About Development Journal
Publisher : Prodi Ekonomi Pembangunan, Universitas Muhammadiyah Berau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35915/ej.v9i1.949

Abstract

BUMDes (Village-Owned Enterprises) are an important instrument in local economic development because they utilize the potential of resources and human resources in the village to improve community welfare. BUMDes play a role in driving the village economy, increasing community income, and supporting sustainable village development. This study aims to understand the reality of the existence of BUMDes and its impact on the sustainability of the village economy. This study focuses on understanding the perspective of village business entities and asking whether these business entities are able to improve the village economy by increasing the capacity of BUMDes that support village sustainability and are analyzed using the dynamic capability theory approach. This study uses a qualitative approach with informants from village-owned business entity administrators and villagers who run small businesses in rural Berau Regency. The results of the analysis of the four components of dynamic capabilities found that BUMDes in rural areas of Berau Regency have not been able to recognize the potential of the village environment that can be developed due to their inability to capture opportunities to develop the market; BUMDes in Berau Regency often operate with limited resources, both in terms of capital, skills, or support from the local government; Limited digital infrastructure and low digital literacy in remote rural areas of Berau Regency; and weak managerial capabilities of BUMdes administrators. Dynamic BUMdes that follows developments in the business world is the key to build rural economic sustainability.
Pengaruh Digital Capability Dan Digital Literacy Terhadap Kinerja UMKM Di Tanjung Redeb Nahwani Fadelan; Muslimin Muslimin; Lala Lala
ECO-BUILD Economy Bring Ultimate Information All About Development Journal
Publisher : Prodi Ekonomi Pembangunan, Universitas Muhammadiyah Berau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35915/ej.v9i1.950

Abstract

This study aims to analyze the influence of digital capability and digital literacy on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Tanjung Redeb. MSMEs play a vital role in the Indonesian economy; however, digitalization presents both challenges and opportunities. A quantitative method was employed by collecting data through questionnaires. The findings reveal that both digital capability and digital literacy significantly affect the performance of MSMEs in Tanjung Redeb. Among the two, digital capability exerts a stronger influence on performance compared to digital literacy. The combined effect of digital capability and digital literacy also shows a significant impact on MSME performance, as evidenced by a significance value of 0.001 (less than 0.05) and a t-value of 5.278 (greater than the t-table value of 1.662). Furthermore, digital literacy independently has a significant effect on MSME performance in Tanjung Redeb, with a significance value of 0.001 and a t-value of 5.328 (also greater than the t-table value of 1.662). Together, digital capability and digital literacy significantly influence the performance of MSMEs in Tanjung Redeb, supported by a significance value of 0.001 (less than 0.05) and an F-value of 53.491 (greater than the F-table value of 3.09).
Sinergi Implementasi K3 (ISO 45001:2018) Dan Beban Kerja: Pengaruhnya Terhadap Output Kinerja Karyawan Rudi Wibowo; Abdul Majid; Faiz Wahidatul; Abdul Aziz
ECO-BUILD Economy Bring Ultimate Information All About Development Journal
Publisher : Prodi Ekonomi Pembangunan, Universitas Muhammadiyah Berau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35915/ej.v9i1.951

Abstract

Performance refers to the results achieved by an individual, and it can be influenced by various factors, including the implementation of ISO 45001:2018 concerning Occupational Health and Safety (OHS) and workload levels. This study aims to explore the relationship between Occupational Health and Safety (OHS), workload, and employee performance in the Metering Department at PT Pertamina Hulu Mahakam. This research employs a quantitative method with a descriptive approach. The sampling technique used is total sampling, involving all 45 employees of the Metering Department as the population. Data analysis was conducted using multiple linear regression, classical assumption testing, and hypothesis testing with the assistance of SPSS version 26.The results of the study address all the proposed hypotheses, examining the influence of Occupational Health and Safety (OHS) on employee performance, the impact of workload on employee performance, and the combined effect of OHS and workload on performance within the Metering Department.

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