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Refi Pratiwi; Iis Ismawati; Destia Maulid; Mas Iman Kusnandar

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This writing aims to find out restaurant tax revenue in increasing Regional Original Revenue at the Cilegon City Regional Financial, Revenue and Asset Management Agency. The rapidly growing number of restaurants in Cilegon City will get optimal results in restaurant tax revenue and become a source of regional income. This writing uses descriptive methods with data collection techniques in the form of interviews, observations, documentation and literature studies. The object of writing is the office of the Cilegon City Regional Financial, Revenue and Asset Management Agency on the staff of the Regional Tax and PAD Control Division. The results of the writing show that the effectiveness of restaurant tax revenue fluctuates every year with realization exceeding the target. Restaurant tax in increasing local revenue is still in the small category. The Cilegon City Regional Finance, Revenue and Asset Management Agency experiences obstacles to restaurant tax revenue, namely the lack of understanding of taxation by the community, but there are several efforts made such as collecting data on potential new taxpayers, having Tapping Boxes and PDT, controlling and checking taxes, reward activities, conducting socialization and education.

Solikah Hidarti; As’ad Isma; Hareastoma Hareastoma

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2024 LPPM Universitas Sains dan Teknologi Komputer

Qualitative research with the aim of seeing the role of Tofu and Tempe Micro, Small and Medium Enterprises (Mumkm). The results of the research show that the existence of Ibuk Iis tofu and tempe micro, small and medium enterprises (MSMEs) has a very big role for Bangun Seranten Village, especially in increasing employee income in these Micro, Small and Medium Enterprises (UMKM). The results of the interview show that this MSME not only provides permanent employment for the local community, but also provides a stable income for them or even greater than their income before working for this MSME. And also Ibuk Iis's tofu and tempe Micro, Small and Medium Enterprises (MSMEs) also face a number of challenges. One of the main problems is the difficulty of getting quality and affordable raw materials, coupled with tight competition for similar products. Complicated business licensing, complex financial administration, and so on.

Wiranti Banser Ngaul; Nirwan Junus; Nuvazria Achir

Deposisi: Jurnal Publikasi Ilmu Hukum 2024 International Forum of Researchers and Lecturers

This research aims to find out the impact of owning coastal areas which are used as tourist attractions. This research is empirical research because it places primary data in the community as the main data which is analyzed descriptively qualitatively. The results of the research show that the impact of ownership of coastal areas that are used as tourist attractions triggers violations because this control is linked to the control of coastal areas of indigenous communities, and is then recognized by law. This then results in a conflict of interest because coastal people tend to carry out activities and work at sea, and utilize these aquatic resources as a target to fulfill their daily needs. The economic activities of residents on the coast who tend to work as fishermen and farmers are certainly not used to other activities. Meanwhile, tourism development in villages that have the potential for beautiful marine and coastal resources generally aims to introduce and utilize, even improve the quality of natural objects and attractions. This then also causes losses to the government and local communities because apart from having an impact on the physical environment which experiences a decline due to human activity at the tourist location itself, all income and benefits are also received in full by the business owner. In this condition, the village government does not get any share, because tourist attractions are recognized as private property.  

Arya Ganang Prabowo; Dyah Palupiningtyas

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2024 Universitas Sains dan Teknologi Komputer

The objective of this research is to examine the strategies employed in managing village finances to enhance community well-being in Jembrak Village, Semarang Regency. The research methodology involves a descriptive qualitative approach utilizing interviews, observations, and documentation for data collection. Findings reveal that the financial management strategy in Jembrak Village comprises planning, execution, administration, and accountability stages. Key factors impacting the success of village financial management include the proficiency of village officials, community engagement, oversight, and regulatory frameworks. Effective village financial management yields positive outcomes such as elevated per capita income, poverty reduction, enhanced education and healthcare standards, and improved access to essential infrastructure. Recommendations from the study emphasize the necessity of enhancing the competency of village officials, fostering community involvement, reinforcing supervision mechanisms, aligning regulations, and fostering collaboration between local and central governments in village financial management endeavors. 

Grace Oni Oet Neolaka; Hendrik Toda; Mariayani O. Rene; Lurensius P. Sayrani

DHARMA EKONOMI 2024 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Community Based Tourism (CBT) is one of the approaches in tourism development. The Community Based Tourism approach can be viewed from several dimensions, namely dimensions; economic, social, cultural, political. This study aims to analyze the social dimension in Community Based Tourism (CBT) in Fatukoto Village, Timor Tengah Sekatan Regency, with a focus on community involvement, development of community pride, and improving the quality of life of local communities. This research uses a qualitative approach, data collection using interview techniques, observation and literature study. The data collected consisted of primary data obtained through interviews and observations, and secondary data obtained from documents in the village office and the management group. The collected data were then processed and analyzed. The results showed that the management and development of tourist destinations. The results showed that the active participation of the community, pride in local culture, and an increase in the quality of life of the community were key factors in the success of community-based tourism in Fatukoto village. But on the other hand, the income received by the community is still considered low because the existing jobs are still micro and medium enterprises and the income of the community is still considered low.

Adrianto Trimarjono; Wiwin Wahyuni; Lilik Mardiana

Nusantara Mengabdi Kepada Negeri 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Currently, one concrete manifestation of community participation in nation building is by paying taxes.  Tax contributions in recent years have become increasingly significant and can be taken into account as the backbone of national financing sources in order to make national development programs a success that will increase economic growth. The number of taxpayers is also increasing from time to time as a reflection of increasing taxpayer awareness and compliance. MSMEs in Simokerto District, Surabaya, as part of the Taxpayers, we will accompany in realizing compliance as Taxpayers in the hope of knowing the latest regulations and calculation methods for withholding PPh Article 21 in the previous provisions, which have high complexity and calculation schemes that vary greatly. PPh Article 21 tax on individuals is very comparable to other withholding tax systems (for example: Final Income Tax, PPh Article 23), making it difficult for Taxpayers to fulfill their PPh Article 21 obligations. Government Regulation Number 58 of 2023 concerning Tax Withholding and Imposition Rates has been stipulated. Income Article 21 on Income in Connection with Work, Services or Activities of Individual Taxpayers (PP) which applies on January 1 2024

Yulia Agustin; Tri Cahyanto

Jurnal Manajemen Pariwisata dan Perhotelan 2024 International Forum of Researchers and Lecturers

Village tourism has become one of the alternatives in improving the economy of people in rural areas. The active participation of the community in the development of ecotourism in the village is considered crucial to achieve sustainable success. This study aims to analyze community participation and contribution in increasing local income through the development of tourism in Warnasari village, Paangalengan, Bandung. By understanding the forms of community participation and their impact on income increase, it is hoped that this research can provide effective policy recommendations for sustainable ecotourism development. The method used in this study is qualitative analysis by collecting data through observation, interviews, documentation studies and literature review analysis that supports the theme of this research. The results obtained from the qualitative analysis showed that there was an increase in local registration after tourism development in the Warnasari Village area. However, in addition to the economic impact, this tourism development also has an unfavorable ecological impact so that there is a need for more advanced ecotourism development.

Zaki, Muhammad Akmal; Dino Ananda; Maya Jiva Suara; Elsa Sari; Vera Meirani +2 more

Kajian Ekonomi dan Akuntansi Terapan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The role of shrimp farming in increasing community income is very important, especially in coastal areas. One of the businesses that are quite widely run in this area is the fisheries sector. The study aims to determine the role of shrimp farming in improving the community's economy, in Jaya Tani Hamlet, Pagar Jaya Village. Punduh Pidada District, Pesawaran Lampung. This study uses a qualitative descriptive method. The sources used are primary and secondary data. The data collection techniques were obtained from interviews, observations, and journals. The results of the study showed that the Benuangan 1 shrimp pond had a positive impact on improving the community's economy. Therefore, it is hoped that the owners and managers of the Benuangan 1 shrimp pond must continue to maintain the provision of salaries and bonuses in accordance with the responsibilities of each worker in this pond.

Ilham Galeh Ramadhan; Aliffia Anassyahtira Hamzah; Camelia Trirahmawati; Apan Sopian; Ratu Nabilla Rahmawati +4 more

Publikasi Hasil Pengabdian dan Kegiatan Masyarakat 2024 Asosiasi Periset Bahasa Sastra Indonesia

Red tilapia (Oreochromis niloticus) is a freshwater fish known for its high tolerance to environmental conditions, low water quality, and ability to adapt well to various situations. Data from the Ministry of Marine Affairs and Fisheries shows that tilapia production in Indonesia has increased significantly, from 1,172,633.38 kg in 2020 to 1,300,529.23 kilograms in 2021, with a percentage increase of 10.90%. The community strongly influences the local economy and food security. Tilapia farming is widely chosen because it has a stable selling price and fast growth. Many farmers have chosen Tilapia farming as their primary source of livelihood. This research aimed to study the socio-economic conditions, difficulties, and development opportunities of tilapia farming in the community. The results show that although this business contributes significantly to family income, there are several constraints, such as fluctuating market prices, limited access to technology, and low aquaculture skills. In addition, the success of aquaculture is also affected by environmental conditions and resource availability. Therefore, a development plan that includes training, access to capital, and improved infrastructure is needed to improve yields and the welfare of the tilapia farming community.

Melia Pitriyani; Siti Hasanah HS; Rahmat Prayogi; Bambang Riadi

The famous dance parade activity in Lampung, especially West Lampung. This study will discuss the dance tradition which is usually called sekura. The purpose of this study is to examine information about the benefits of the sekura tradition for improving the economy of the people in West Lampung. This festival is an event to introduce the sekura tradition to the community, especially foreign tourists who may have never seen this event. This has a positive impact on increasing the income of the local community. The methods used in this study are literature studies and interviews. The results of this study are that the sekura tradition in West Lampung has the potential to improve the economy of the local community.

Novi Maryama Lempao; Feliks Arfid Guampe; Mikhael Jibrael Balo; Septian Aditya Kolompo; Olvit Olniwati Kayupa +3 more

Jurnal Pengabdian Masyarakat Terapan 2024 Lembaga Pengembangan Kinerja Dosen

Stunting is a health problem that is still a challenge in Indonesia, especially in areas with low economic conditions. One of the contributing factors is less than ideal parenting due to limited knowledge in managing household income to meet children's nutritional needs. This community service activity aims to improve housewives' understanding of financial management and the selection of nutritious food at low cost to support stunting prevention. This activity was carried out in Wera Village, Pamona Puselemba District, Poso Regency, involving seven families with stunted children, integrated health post cadres, and community leaders. The method used was practice-based training that included lectures, group discussions, household budget preparation simulations, and demonstrations of selecting nutritious food at low cost. Evaluation was carried out through pre-tests and post-tests, participatory observations, and activity documentation. The results of the pre-test and post-test showed an increase in participants' understanding by 75.7%, with an average score increasing from 45.8 to 80.5. The indicator with the highest increase was the ability to prepare a simple family budget (87.5%), followed by an understanding of the importance of balanced nutrition (70.0%) and the selection of nutritious food at low cost (70.8%). The response of the participants was very positive, shown by enthusiasm in the discussion and active involvement in the practice of preparing a budget and demonstration of selecting food ingredients. This activity succeeded in increasing household financial literacy and awareness of the importance of nutrition in the family. The practice-based approach has proven effective in improving participants' understanding and skills. For the sustainability of the program, further assistance and collaboration with posyandu cadres and the village government are needed to ensure sustainable implementation in preventing stunting.  

Sylvia Vianty Ranita; Sri Wahyuni Mendrofa

DHARMA EKONOMI 2024 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Tourism is one of the key sectors in driving regional economic growth. The potential of tourism attractions contributes to local community income and Regional Original Revenue (PAD) through tourism development. Central Tapanuli Regency has significant tourism potential that can be optimally managed to enhance PAD.This study aims to examine the extent to which the tourism sector contributes to increasing PAD and boosting the local economy in Central Tapanuli Regency. The research employs a quantitative approach using OLS regression analysis based on secondary data collected from the Central Bureau of Statistics of Central Tapanuli Regency from 2014 to 2023.The findings indicate a positive relationship between tourist visits, both domestic and international, and PAD. However, hotel occupancy rates show a negative correlation with PAD. Interestingly, this study highlights that hotel occupancy rates have a negative relationship with PAD. This finding suggests that the government needs to pay attention to factors affecting hotel occupancy rates, such as changing tourism trends and management leakage.The implementation of this research emphasizes the need for policy evaluation and enhanced supervision of hotel occupancy rates.

Khairul Faiz Batubara; Yenni Samri Juliati Nasution

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research is motivated by the efficiency of collecting and distributing zakat which has not been maximized. The targets in question include solving poverty problems, income distribution, and improving the welfare of the people and the state. This shows how important zakat is as one of the pillars of Islam. The method used in this study is qualitative descriptive research, namely by reviewing literature and conducting data analysis, studying literature from various sources of books, the internet, and also research journals that have the same topic as the researcher mentioned. The results of the study conclude that the Zakat Collection Strategy can be interpreted as an activity to collect funds and other resources from the community (either individuals, groups, organizations, companies or the government) which will be used to finance the institution's programs and operational activities in the end is to achieve the mission and goals of the institution in the field of distribution including the fields of Economy, Education, Da'wah, Health,  Social and Humanitarian. It is evidenced by the collection and distribution/distribution of zakat funds carried out by the Medan City Baznas experiencing a positive trend from year to year which is quite significant, having an impact on the performance of the Medan City Baznas to continue to increase and of course with public awareness to distribute zakat through official institutions is getting higher so that justice and welfare are created in kaffah.

Mulyani Rizki

Faedah : Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia 2024 FKIP, Universitas Palangka Raya

Good financial management is an important skill that needs to be taught early on. The learning process of financial reporting at the high school level aims to provide students with a basic understanding of accounting principles and the ability to prepare financial reports. This activity is part of a community service program designed to improve financial literacy and prepare the younger generation to face future economic challenges. The method used involves a practical approach with the delivery of basic theory, case-based training, and evaluation of learning outcomes. The results of the activity showed an increase in students' understanding of financial reporting concepts, such as balance sheets, income statements, and cash flows. Further discussion highlighted the importance of integrating this material into the school curriculum so that students are better prepared to face the world of work and independent businesses.

Maria Yunita Meo; Hasim As`ari

Jurnal Pengabdian Masyarakat Nusantara (Pengabmas Nusantara) 2024 Universitas Muhammadiyah Manado

Micro, Small and Medium Enterprises (MSMEs) play an important role in the national economy, especially in rural areas, contributing significantly to income and job creation for the community. However, the sustainability of MSMEs is often affected by financial management challenges, especially the lack of understanding of proper accounting. Accounting as a tool to compile accurate financial information can actually help improve the financial performance of MSMEs, but is often considered difficult by economic stakeholders. Through this activity, it is hoped that MSME stakeholders will gain better awareness and skills in managing business finances, so that participants gain a deeper understanding of accounting and its impact on business stability and growth, and ongoing support and training can also support MSMEs in adopting more complex accounting methods, increasing their professionalism and competitiveness in the market.

Nova Adella; Raudhah Shalsabillah; Mellani Mellani; Intan Saputri; Okta Refki +2 more

Hidroponik : Jurnal Ilmu Pertanian Dan Teknologi Dalam Ilmu Tanaman 2024 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

This study aims to assess the economic value and contribution of Non-Timber Forest Products (NTFP) to the income of the community in Kampung Cikupa, Desa Baru Ranji, Merbau Mataram Subdistrict, South Lampung. The population of this research consists of community members, with a total of 200 households. A sample of 36 respondents was selected using simple random sampling. Data were collected through interviews using a questionnaire. The data were analyzed quantitatively to determine the economic value of NTFP based on the market price of the products collected by the community. The research results show that the level of contribution of NTFPs to the livelihoods of the people of Cikupa Village is still very small and the use of NTFPs has not been fully optimized by the community.

Safrika Safrika; Rezqi Malia; Fitriyani Fitriyani; Julia Julia; Khalidin Khalidin

Jurnal Pengabdian dan Perubahan Sosial 2024 Lembaga Pengembangan Kinerja Dosen

This community service aims to optimize the use of local potential in Ujong Tanoh Darat Village, Meureubo District, West Aceh Regency, in order to improve community welfare and realize village independence. Local village potential, such as natural resources, cultural diversity, and rich local wisdom, have not been optimally utilized, one of which is the management of plastic and household waste. This program focuses on community empowerment through skills training in processing waste into products of economic value, such as handicrafts from plastic waste and ecoenzymes from organic waste. As a result, the community gains new skills that can increase family income, reduce plastic waste, and increase environmental awareness. In addition, this program creates new economic opportunities through marketing local products and strengthening cooperation between residents. The sustainability of this program is expected to continue to support village economic independence, with support from the village government in developing environmentally friendly local potential-based businesses.

Maryones Lino’ Tangdiembong; Olivia Devi Y. Pompeng; Marchelin Marchelin

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to determine the impact of the infrastructure of the Burake Tourist Attraction on the economic growth of the community around the Burake Tourist Attraction. The research method used in this research is qualitative research. Data was collected through interview and observation procedures. The informants for this research consisted of 7 people consisting of 2 local people, 2 people who were business actors at the Burake Tourist Attraction, 1 levy collector at the Burake Tourist Attraction, 1 tourism service employee, and 1 tourist. The research results show that the existence of the Burake tourist attraction has an impact on the economic growth of the local community and has a good influence on the development of infrastructure such as roads and electricity. The development of infrastructure supports and makes it easier for people who are business actors at the Burake Tourist Attraction, especially road infrastructure, making accessibility easier for both local people and tourists. Indirectly, the existence of the Burake Tourist Attraction which is supported by adequate infrastructure can help the economic growth of the community around the Burake Tourist Attraction. This economic growth includes creating jobs, increasing income and opening up business opportunities.

Nurkhasanah, Septhia Fadhilla; Ratri Paramitalaksmi

Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia (JPPMI) 2024 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Community service activities are carried out in two locations of Micro, Small and Medium Enterprises (MSMEs), namely Slanden Banjaroyo Chocolate Cocoa Park and Bas and Reng Wonosobo Buffet. This activity aims to examine the use of digital marketing to increase sales. In the era of digitalization, Micro, Small and Medium Enterprises (MSMEs) must adapt to changes in consumer behavior who are more likely to use digital platforms. In reality, MSME actors focus more on business income, but less on the use of digital marketing in expanding public reach. Chocolate Cocoa Park and Bas and Reng Buffet face obstacles in product marketing and the lack of product brand identity. In this community service activity, the author supports MSME actors to increase promotional activities through social media and the creation of logos and brochures on the Canva application. The results achieved after this activity was carried out was an increase in the understanding of business actors in applying digital media to market products and business actors already have a product brand identity.

Ibrahim Ibrahim; Sihabudin Sihabudin

Lembaga Pengembangan Kinerja Dosen 2024 Lembaga Pengembangan Kinerja Dosen

The preparation of the Village Budget is carried out by involving the community through village deliberations. After being approved by the village deliberation, the Village Budget is then submitted to the Village Consultative Body (BPD) to be stipulated as a village regulation. After being enacted, the Village Budget can be used as a reference in implementing development activities and public services in the village. This research is a type of qualitative research with the aim of finding out evidence related to the preparation of the village budget and income whether or not it is in accordance with Village Regulation No. 9 of 2022 concerning the Village Revenue and Expenditure Budget. This type of research method is descriptive with a qualitative approach. The results of this study indicate that the preparation of the Village Budget and the implementation of the Village Budget are in accordance with Village Regulation No. 9 of 2022.