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This study aims to analyze the contribution, effectiveness and efficiency of the tourism sector to local revenue in Alor Regency. This research is a quantitative descriptive study with time series data for 5 years, namely in the 2018-2022 period. The data used are tourism sector revenue realization data, local revenue realization data, tourism sector revenue target data and tourism sector spending data sourced from the Alor Regency Regional Revenue Agency and the Alor Regency Tourism Office. To calculate the contribution, the level of effectiveness and the level of efficiency of the tourism sector to the local revenue of Alor Regency the analysis technique used is to calculate the Contribution Ratio, Effectiveness Ratio and Efficiency Ratio. The results of this study indicate that the contribution made by the tourism sector to local revenue in Alor Regency for the period 2018-2022 is very less which results in this contribution being ineffective and inefficient.

This study aims to analyze the implementation of online attendance systems in enhancing employee discipline at the Bali Province Regional Revenue Agency. Employing a descriptive qualitative approach, data were collected through observation, interviews, and documentation, and analyzed using George C. Edward III’s implementation theory, which encompasses four key indicators: communication, resources, disposition, and bureaucratic structure. The findings reveal that communication has been effective, characterized by clear and consistent information delivery, thereby reducing employee resistance. While human and financial resources are adequate, the limited availability of supporting facilities hinders optimal implementation. In terms of disposition, employees demonstrate strong commitment and integrity in utilizing the attendance application. The bureaucratic structure has also been appropriately followed, aligning with the usage guidelines set by the Bali Province Office of Communication, Informatics, and Statistics. The study recommends improvements such as enhancing internet infrastructure, increasing supporting facilities, and providing printed user manuals to optimize the implementation of the online attendance system.

Yohanes N. Gela Loy, NIM 33120041, Thesis entitled "Analysis of Fixed Asset Revenue and Its Contribution to Local Original Income (PAD): Case Study at Lasiana Beach Kupang". Under the guidance of Mrs. Maria Goreti Malut as the first supervisor and Mr. Antonius Y.W. Timuneno as the second supervisor. The problem raised in this study is how fixed asset revenue from the Lasiana Beach Kupang tourist area can contribute to increasing Local Original Income (PAD). The purpose of this study is to analyze the extent to which the utilization of fixed assets owned and managed by the East Nusa Tenggara Provincial Government can contribute significantly to PAD. This study uses a qualitative method with primary and secondary data sources. Data collection techniques were carried out through interviews with the NTT Provincial Tourism Office as well as documentation of financial reports and PAD revenue targets for 2021–2023. The results of the study indicate that although there has been an increase in revenue every year, its contribution to PAD has not been optimal. This is caused by several factors, including: damage to facilities such as stalls and sales stalls, minimal tourism promotion, and lack of supporting facilities. Therefore, to increase the contribution of fixed assets to PAD, infrastructure improvements, increased tourism promotion capacity, and strategic cooperation with the private sector are needed so that asset management can run effectively and sustainably.

This study aims to find out about . What is the mechanism for drafting regulations on changes to the Regional Revenue and Expenditure Budget (APBD). What are the implications and legal impacts on regulatory mechanisms for amending the Regional Revenue and Expenditure Budget (APBD) which are not in accordance with statutory provisions. The method of data collection in this study was carried out by normative empirical, namely research that uses and processes primary data and side by side with secondary, empirical normative research is focused on the implementation of statutory (normative) legal provisions in action in every particular legal event that occurs in a society (empirical) related to the mechanism of Changes to the Regional Revenue and Expenditure Budget. The results of the study show that the Regional Revenue and Expenditure Budget, hereinafter abbreviated as APBD, is the regional government's annual financial plan that is discussed and agreed upon jointly by the local government and the Regional People's Representative Council (DPRD), and stipulated by regional regulations/Perda. The APBD budget year covers a period of one year, starting from January 1 to December 31. The Regional Revenue and Expenditure Budget consists of the Revenue Budget originating from Regional Original Revenue (PAD), which includes regional taxes, regional levies, regional wealth management results and the share of balancing funds, which includes Profit Sharing Funds, General Allocation Funds (DAU) and Funds Special Allocation. Also known as legitimate income such as grants or emergency funds. While the expenditure budget is the budget used for various purposes of carrying out government tasks in the region. The Regional Government submits a draft Regional Regulation concerning changes to the Regional Revenue and Expenditure Budget (APBD) for the current fiscal year to obtain approval from the Regional People's Representative Council (DPRD) before the end of the fiscal year. After obtaining approval from the Regional People's Legislative Council (DPRD) regarding the draft regional regulation regarding the Revised Regional Revenue and Expenditure Budget (APBD-P), then the process of evaluating and establishing the draft Regional Regulation concerning the Revised Regional Revenue and Expenditure Budget (APBD-P) and the draft Regional Head Regulations regarding the translation of the Amended Regional Revenue and Expenditure Budget (APBD-P) into Regional Regulations and Regional Head Regulations. There are two legal implications of the mechanism of the Amended Regional Revenue and Expenditure Budget (APBD-P) regulations which are not in accordance with statutory provisions. First, all processes of a series of changes that do not meet the normative requirements cannot be followed up directly. Second, administratively, all types of regional government work programs originate from the remaining budget from the previous year. (APBD-P) as the legal basis

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.

Mitrabrand as a company in the field of branding design has the Herodise brand as part of its product label. As a branch company and brand label that is still relatively new, Herodise under the auspices of Mitrabrand needs more media to support its existence. One method is to increase orders or production of clothing from Mitrabrand. For this reason, with the connections it has, Mitrabrand through Herodise created an internal project, namely the production of Gus Mus t-shirts. Using Instagram as marketing media, as an effort to increase revenue while expanding Mitrabrand promotions. This journal discusses the design of Gus Mus t-shirt design products which are influential in supporting the promotion of the Mitrabrand company. This design uses a qualitative method based on secondary data, namely by analyzing mass media and Gus Mus's Instagram posts. Through this process, the Gus Mus t-shirt design product labeled Herodise was produced. Mitrabrand sebagai perusahaan di bidang desain branding memiliki merek Herodise sebagai bagian dari label produk. Sebagai cabang perusahaan dan label merek yang masih terbilang baru, Herodise di bawah naungan Mitrabrand membutuhkan lebih banyak media untuk menunjang eksistensinya. Salah satu metodenya dengan memperbanyak pesanan atau produksi pakaian kepada Mitrabrand. Oleh karena itulah, dengan koneksi yang dimiliki, Mitrabrand melalui Herodise membuat proyek internalnya yaitu produksi kaos Gus Mus. Menggunakan Instagram untuk media pemasaran, sebagai upaya meningkatkan pendapatan sekaligus memperluas promosi Mitrabrand. Jurnal ini membahas mengenai perancangan produk desain kaos Gus Mus yang berpengaruh dalam menunjang promosi perusahaan Mitrabrand. Perancangan ini menggunakan metode kualitatif yang berdasar pada data sekunder, yaitu dengan menganalisis media massa dan postingan Instagram Gus Mus. Melalui proses tersebut, menghasilkan produk desain kaos Gus Mus berlabel Herodise.

The majority of the population in Salo Dua village, Maiwa sub-district, Enrekang district is engaged in farming. The production and price of farm products do not guarantee farmers a high income from farming activities, due to the process of transporting from the plantation to the location of collecting farm products with a modified tassi motorbike. This study aims to determine the use of motorbike tassi on the level of income and the level of performance of farmers. The results showed that the use of tassi motorbike in Salo Dua Village, Maiwa District, Enrekang Regency, there were independent variables simultaneously affecting farmers' income (Y) significantly. Partially, the tariff / fee variable (X1) has a positive but insignificant effect on farmer income (Y). While the variables of satisfaction (X2) and performance (X3) have a positive and significant effect on farmers' income (Y). The use of motor tassi can affect the performance of farmers, with 47.62% of respondents very able to ease the work of farmers in agricultural activities, be it harvesting or delivering fertiliser to farmer gardens that are difficult to reach by four-wheeled vehicles. 54.76% of respondents said the farmer's harvest process was more effective and efficient, 44.05% of respondents said farmers were greatly helped in the harvest process.

This research aims to determine the strategies used by tempe craftsmen through the production process regarding the impact of rising soybean prices and to find out whether the income of tempe craftsmen due to the increase in soybean prices has changed in Tenggilis Mejoyo Village, Surabaya City. In conducting this research, the descriptive qualitative method was used by the researcher. The findings in this research are how the tempeh production process, the strategies used by tempeh craftsmen to overcome the increase in soybean prices and the increase in soybean prices affect the income of tempeh craftsmen. It is hoped that this research will provide benefits, especially for all elements of society, for theoretical and practical benefits. The research results show that reducing the size of tempeh sold at a fixed price is a way for tempeh craftsmen to overcome the decline in income. The increase in soybean prices not only affects the income of tempeh craftsmen but also affects the amount of tempeh production which decreases by 50%. Some of the suggestions offered by researchers include craftsmen expanding tempe marketing, for the Indonesian government to help resolve the problem of rising prices of basic commodities, especially soybeans, which are still unstable, and for researchers who can then carry out further research on the impact of rising soybean prices on the purchasing power of tempeh. community in Tenggilis Mejoyo Village, Surabaya City.    

This researcher aims to understand the management of parking fees in increasing the regional income of the city of Kupang and the efforts made by the regional government of the city of Kuapang in optimizing the receipt of parking fees. This type of research is empirical research, using a qualitative approach method, where the researcher describes data from the results of observations and research that has been carried out in Kupang City. The data collection techniques used are interviews and observations, then descriptive analysis is carried out. Parking lot management to increase local revenue is carried out through planning, organizing, activating/implementing and supervising or controlling activities. Efforts to increase local revenue through parking fees by establishing regulations and policies relating to parking fees, enforcing regulations, increasing supervision, educating the public, and evaluating the management of parking fees. Suggestions for the government to pay more attention to regional levies, especially Kupang City regional parking levies, in making regulations, enforcing regulations and increasing awareness of parking fees and providing education to the community as well as periodic evaluations for parking managers and officers so that they are obedient in carrying out their duties in accordance with applicable regulations. with a full sense of responsibility, and for the community to comply with regulations regarding regional levies, especially Kupang City regional parking levies to increase local revenue.

This research aims to determine and test the influence of tax sanctions, income level and tax socialization on taxpayer compliance with taxpayer awareness as an intervening variable. In this research, researchers examine the compliance of taxpayers who have a NPWP and are registered with KPP Pratama Gresik. The population of this research is individual taxpayers who have income in the Gresik Regency area. Sampling used purposive sampling with a sample size of 97 respondents. This research uses primary data in the form of questionnaire answers distributed to taxpayers. This research method is quantitative using SmartPLS as a testing tool. The results of the direct influence test show that tax sanctions and tax socialization have no effect on taxpayer compliance, while income level and taxpayer awareness have a significant positive effect on taxpayer compliance. Tax sanctions and income level have a significant positive effect on taxpayer awareness, while tax socialization has no effect on taxpayer awareness. The results of indirect hypothesis testing show that taxpayer awareness is able to mediate the effect of tax sanctions and income level on taxpayer compliance. Meanwhile, taxpayer awareness is unable to mediate the influence of tax socialization on taxpayer compliance.

This research aims to examine the influence of Regional Original Income, General Allocation Funds and Special Allocation Funds on Regional Government Financial Performance. Using 38 samples of Regional Revenue and Expenditure Budget Realization Reports (APBD) for Regency/City Regional Governments in East Java Province for the 2020-2022 period which have been officially published and audited by the East Java Province Representative Financial Audit Agency (BPK Jatim). Testing was carried out using multiple regression. The test results prove that Regional Original Income has an influence on Regional Government Financial Performance. General Allocation Funds and Special Allocation Funds have no effect on Regional Government Financial Performance.

The economy in Indonesia is starting to experience an increase in income. It can be seen today that many people choose to become entrepreneurs. PT Bank BTPN Syariah Tbk carries out the "Bestee" internship program with business assistance for underprivileged customers. In this program, BTPN Syariah attracts participants from the Certified Independent Study and Internship (MSIB) program. This research aims to see how influential the role of BTPN Syariah customer business assistance is on increasing customers' income and skills in entrepreneurship. The method used in this research is a descriptive method with a qualitative approach. The business assistance carried out by this facilitator has a good effect on BTPN Syariah customers who run MSMEs where they can improve soft skills and good hard skills regarding entrepreneurship that have never been known before, increase sales income significantly due to the material provided during mentoring and can effectively increase performance of MSMEs run by BTPN Syariah underprivileged customers.

Green vegetables is a term in Indonesian that refers to types of vegetables that have a green color. In general, green vegetables contain various important nutrients such as fiber, vitamins and minerals which are beneficial for health. Various types of green vegetables include leaves, leafy vegetables, and other green plants that are usually cooked as part of everyday meals,product. various journals, books and scientific sourcesas well as with Mr. Harryono Aritonang as a vegetable farmer in Parhorboan Village, Kec. Pagaran, Kab. North Tapanuli has experienced price increases in recent times, on November 6 2023, the price of vegetables, including green mustard greens, white mustard greens and other mustard greens, reached around 10,000/kg Previously the price which was IDR 5,000/kg the previous two. This increase in vegetable prices occurred due to weather events that were not good or adequate,Parhorboan Village is due to the quality getting better.

Suriana. 2023. Analysis of Working Capital on Increasing Income at PT Bulungan Tiga Putra Mandiri. STIM-LPI Makassar Management Study Program Thesis (Supervised by Drs. Sabirin Iskandar, M. Si., and Dr. Khairina Rosyadah, S.E., M.M). This research aims to determine whether working capital increases income at PT. Bulungan Tiga Putra Mandiri. The object of this research is PT. Bulungan Tiga Putra Mandiri, a corporation which operates in the trading business of heavy systems and fruit peels. The data used is primary data. The sample in this research is the financial report of PT Bulungan Tiga Putra Mandiri for 3 years.The results of this research show that calculating financial data using activity ratio and profitability ratio analysis shows that the company's working capital at PT. Bulungan Tiga Putra is decreasing from 2020 to 2022, resulting in a decrease in income and even a loss.

Micro, Small and Medium Enterprises or what are usually called MSMEs have an important role in national economic development efforts in Indonesia. From year to year, the number of MSMEs in Indonesia has increased quite rapidly. However, there are still many MSME business actors who have not registered their trademarks due to limited capital and information about the benefits they receive. Trademark registration is considered to increase people's purchasing power towards a product because it can be used as a characteristic or differentiator from other products. Trademark registration can also receive legal protection for a product's trademark. Therefore, the use and legal protection of a trademark is considered very important for MSMEs. This research discusses the use of brands to increase income and legal protection for the Sego Pedes Basman Umkm Brand. The research uses qualitative research with a normative juridical approach method.

This scientific work assignment discusses legal policies in optimizing local original income in the city of Pekanbaru. This research aims to explore an in-depth understanding of the role of legal policy in increasing local revenue in the region. In this study, an analysis of the applicable rules and regulations and their impact on potential regional financial revenues was carried out. The research methodology used includes document analysis, interviews, and comparative studies with similar cities. The results of this research can provide a clearer view of the importance of legal policy in supporting regional economic growth and provide recommendations for further improvement. It is hoped that this research will be an important contribution to the practical and academic understanding of this issue in the Pekanbaru city.

Taxes are an important element in the country because they have the largest source of income. However, in reality it is still relatively low. This research aims to determine the influence of income levels, tax rates and payment systems on UMKM taxpayer compliance. This research data was obtained from Kediri City Micro Enterprise Data for 2022. Data analysis techniques were carried out using instrument tests, classical assumption tests, multiple linear regression analysis, and hypothesis analysis to test the influence partially (t test) and simultaneously (F test). The results show that income levels and payment systems have a positive effect on taxpayer compliance with a significance value of 0.000, tax rates have a positive effect on UMKM taxpayer compliance with a significance value of 0.002. KPP Pratama Kediri City must provide the best service and provide counseling so that taxpayers understand the procedures for paying taxes. With the development of technology, it is hoped that taxpayers will be more compliant in paying their obligations. It is hoped that future researchers adding other variables that influence the level of taxpayer compliance, especially for UMKM.

.This research aims to determine the Analysis of Recognition of Revenue and Expenses for Construction Services Based on Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) at PT PUKS Ujunggading District. West Pasaman. This research uses a qualitative approach with descriptive methods. Data collection techniques using interview techniques and document study. This research uses data collection techniques by interviewing employees in the administration and finance fields and documents regarding financial reports. The results of this research indicate that the implementation of Income Recognition and Expense Recognition at PT PUKS Ujunggading Regency. West Pasaman is in accordance with SAK ETAP with the level of conformity of income recognition of PT PUKS Ujunggading Kab. West Pasaman against SAK ETAP 75% and the level of suitability of expense recognition for PT PUKS Ujunggading Kab. West Pasaman towards SAK ETAP 80% which is recognized in the 2021 profit and loss statement. PT PUKS Ujunggading Kab. West Pasaman is guided by SAK ETAP in preparing its financial reports because it will make the job easier and minimize errors in recording. Impact of Income Recognition and Expense Recognition at PT PUKS Ujunggading Regency. West Pasaman is in accordance with SAK ETAP with a conformity level of 72%. There are errors in the income statement regarding other income and other expenses, the amount of which is unknown and not recorded. This has an impact on the profit and loss report which can create inaccuracies due to empty accounts. In the cash flow report there is no funding activity, whereas in the previous year's cash flow report the funding activity itself is known at what nominal value, this could have an impact on the cash flow report of PT PUKS Ujunggading Kab. West Pasaman because it can create inaccurate reports.

Furniture business units in the city of Tasikmalaya altogether had 217 business units in 2018 with an investment value of IDR 28,677,699,000, a production value of IDR 82,656,245,000 and absorbing a workforce of 1,538 people. The aim of this research is to gain a better understanding of the use of raw materials, capital and labor by furniture craftsmen in Tamansari District, Tasikmalaya City. The analytical tools used in this research are multiple regression, coefficient of determination, and hypothesis testing. Multiple regression is used to identify the relationship between independent variables (raw materials, capital, labor) and dependent variables (income of furniture craftsmen). The research results show that raw materials, working capital and labor have a significant influence on the income of furniture craftsmen in Tamansari District, Tasikmalaya City. This means that efficient use of raw materials, capital and labor can increase the income of furniture craftsmen in the region. These results can be used as a basis for developing and improving the business of furniture craftsmen in Tasikmalaya City

Abstract. Tax is one of the state's incomes that has a large contribution to state finances compared to other state income. In the implementation of tax collection, it is not uncommon for there to be various kinds of disputes between the tax authorities and the public who are taxpayers, which are called tax disputes. Tax dispute resolution is resolved through a judicial institution called the Tax Court. However, currently the authority for guidance over the Tax Court is still carried out by the Ministry of Finance and the Supreme Court, even though the Tax Court is part of the judicial institution. This research uses a type of juridical-normative research which focuses on the use of secondary data. This type of research is a procedure for finding the truth based on the logic of legal science from a normative point of view. The results of this research found that after the Constitutional Court Decision Number 26/PUU-XXI/2023, the full authority to guide the Tax Court had to be transferred to the Supreme Court. It is recommended that the implementation of the transfer of guidance authority be carried out in stages as soon as possible in order to provide legal certainty regarding the long-standing overlap of authority between the executive and judicial powers towards the Tax Court which should be purely part of the judiciary.   Keywords: government power, guidance, tax court   Abstrak. Pajak merupakan salah satu income negara yang memiliki sumbangan besar terhadap keuangan negara dibandingkan dengan pendapatan negara lainnya. Dalam pelaksanaan penagihan pajak, tidak jarang terdapat berbagai macam perselisihan antara fiskus dengan masyarakat yang merupakan wajib pajak yang disebut dengan sengketa pajak. Penyelesaian sengketa pajak diselesaikan melalui sebuah institusi peradilan yang disebut Pengadilan Pajak. Namun saat ini kewenangan pembinaan atas Pengadilan Pajak masih dilakukan oleh Kementerian Keuangan dan Mahkamah Agung, padahal Pengadilan Pajak merupakan bagian dari lembaga yudikatif. Penelitian ini menggunakan jenis penelitian yuridis-normatif yang menitikberatkan pada penggunaan data sekunder. Penelitian jenis ini adalah prosedur untuk menemukan kebenaran yang didasarkan pada logika keilmuan hukum dari sudut pandang normatif. Hasil penelitian ini menemukan bahwa pasca Putusan MK Nomor 26/PUU-XXI/2023, maka kewenangan pembinaan Pengadilan Pajak sepenuhnya harus dialihkan ke Mahkamah Agung. Disarankan agar pelaksanaan peralihan kewenangan pembinaan tersebut dilaksanakan secara bertahap sesegera mungkin demi memberikan kepastian hukum terhadap tumpang tindih kewenangan yang sudah lama sekali terjadi antara kekuasaan eksekutif dan yudikatif terhadap Pengadilan Pajak yang seharusnya murni sebagai bagian dari yudikatif.   Kata kunci: kekuasaan pemerintahan, pembinaan, pengadilan pajak