Publication Search

Taxes function as a source of income for the state which is used to support development and finance various state needs. So far, taxpayer compliance has been the main focus of the Directorate General of Taxes. In an effort to increase the level of taxpayer compliance, the Directorate General of Taxes continues to innovate in providing services to taxpayers by developing an electronic system for the tax registration, payment and reporting process. Through this electronic system, the Directorate General of Taxes provides various conveniences, starting from the taxpayer registration process to tax reporting.

The purpose of this study is to find out the utilization of natural resources managed by residents based on Islamic economics as sustainable development. This study uses a qualitative research approach. This type of research is Field research. This research was conducted at the Karo Indah Natural Bath located in Namu Ukur Sel., Sei Bingai District, Lalat Regency, North Sumatra. In this study, the primary data used was sourced from interviews, namely with the tourism manager of the Karo Indah Natural Bath and interviews with traders and the community around 2 people. The data collection technique in this study is through interviews and direct observation. The data analysis technique in this study is data reduction where the researcher will describe how to optimize the population in utilizing natural resources in improving sustainable development (SDGs) in Namu Ukur Langkat village from an Islamic economic perspective. The results of the study show that the Karo Indah Nature Bath tourist attraction in the perspective of Islamic economics is in line because there is a sale and purchase contract that is allowed in Islam and the norms that exist in society and do not contradict the law related to Islamic economics. Where this is seen from the business with an increase in halal income is carried out in a good way and for a good purpose as well. Then, the residents of Namu Ukur village also use natural resources well and not excessively, in the sense that residents always maintain the cleanliness and beauty of the natural resources used. In this case, the community's economy has also increased due to the existence of long business opportunities by utilizing these natural resources.

This study examines the ef ectiveness of the Provincial Minimum Wage (UMP) and Regency/City Minimum Wage (UMR) policies in alleviating poverty in Indonesia, using an in-depth literature study approach. Indonesia, as the fourth most populous country in the world and the largest economy in Southeast Asia, faces major challenges in reducing income inequality and poverty, especially after the economic impact of the COVID-19 pandemic. The UMP and UMR policies are designed to provide a decent standard of living for workers, but their impacts vary widely across provinces and economic sectors. This study finds that while the minimum wage policy can provide benefits for formal sector workers, its ef ectiveness in reducing poverty in the informal sector is limited, given that around 60% of Indonesia's workforce works in the informal sector that is not covered by this policy. In addition, this policy also has the potential to cause economic dislocation in areas with significant income inequality. Economic sectors that rely on cheap labor, such as manufacturing and agriculture, are vulnerable to the negative impacts of this policy. This study suggests adjusting the minimum wage policy to be more flexible and based on local economic conditions to maximize the impact of poverty alleviation.

This article aims to analyze the views of Generation Z (Gen Z) towards the use of Mobile Legends online game as a source of income. This research uses a qualitative approach with a case study method involving six research subjects aged 20-24 years old and actively playing Mobile Legends. Data were collected through semi-structured interviews, observations, and documentation studies. The results showed that Gen Z has a positive view of Mobile Legends as a source of additional income. Their main motivations are the desire to earn extra income, an income-generating hobby, filling spare time, and entrepreneurial opportunities. The strategies used include selling accounts, becoming a jockey, live streaming, content creation, and participating in tournaments. Challenges faced include fierce competition, meta game changes, risk of fraud, and the need to maintain a balance between gaming and real life. Playing intensity has a relationship with monetization success, but excessive intensity can have a negative impact. This research provides new insights into the phenomenon of online game utilization as a source of income among Gen Z and its implications for the digital economy and entrepreneurship.

MSMEs are micro, small and medium business units owned by individuals with simple assets and technology. MSMEs are the largest sector that provides benefits to Indonesia. MSMEs have improved the Indonesian economy by acting as one of the absorbers of labor, contributing to exports and trade. This study aims to measure the impact of the use of social media, product innovation on increasing the income of Seblak MSMEs in Bojonegoro Regency. Data collection uses a quantitative approach. Sampling uses the Simple random sampling technique. Data collection in this study used questionnaires distributed to seblak MSME actors in Bojonegoro Regency. The results of the study showed that social media did not affect the increase in income of Seblak MSMEs in Bojonegoro Regency. Product innovation has an effect on increasing the income of Seblak MSMEs in Bojonegoro Regency.

This research aims to find out what factors can influence the level of demand other than price in the North Sangatta main market. This type of research is field research, with a qualitative descriptive approach. The data collection techniques used in this research are interviews, observation and documentation. The data analysis used in this research is qualitative descriptive, through several stages, the first stage is data reduction, the second stage is data presentation, and the final stage is drawing conclusions. The results of this research show that there are several factors that influence the level of demand from the consumer's point of view and the producer's point of view in the main market of North Sumatra. From the consumer's point of view, factors that influence the level of demand include the size and shape of goods or services, promotions and discounts, and income. monthly, from the producer's point of view, including consumer behavior (consumer tastes), quality of goods, certain seasons or weather, and prices of other goods.

The prospects of Islamic banking in Indonesia, when viewed from the real sector, are quite positive. Because, the operationalization of Islamic education does not matter! interest, and the income comes from the retum for the harvest! for projects financed or margin financing the sale and purchase of goods. In this way, it can be ascertained, that theoretically Islamic banking is very interested in encouraging the progress of the nile sector. The most important thing for Islamic banking is that no matter how advanced and developed it is, it will never leave the real sector, because it is from this sector that banking activities emerge. Unlike the conventional banking system, the monetary sector has grown far away from the real sector of Inl. This is because, with interest, money has shifted from just a medium of exchange to a commodity. 

This study explores the factors influencing coffee cultivation and its impact on farmers' income in Jenetallasa Village. The research applies qualitative methods through semi-structured interviews with 30 coffee farmers and 3 coffee traders. Key factors such as land area, capital, labor, and environmental conditions are analyzed. The findings reveal that these factors significantly influence coffee yield and farmer income. The study highlights the necessity of improving agricultural practices and marketing strategies to enhance farmers' economic stability.

This study aims to utilize QGIS as a spatial analysis tool to map the distribution of divorces based on economic factors and disputes in Surakarta City during the 2020–2023 period. The data used includes spatial data in the form of Surakarta City's administrative map in shapefile format and non-spatial data comprising the number of divorces obtained from BPS Surakarta. Non-spatial data were integrated into spatial data using the "join attribute" feature in QGIS. The analysis process was conducted using classification methods to identify areas with the highest divorce density. The findings reveal that divorces due to economic factors are concentrated in low-income areas, such as Banjarsari and Jebres, while divorces caused by disputes exhibit a more evenly distributed pattern. The thematic maps were then exported into GeoJSON format for implementation on an interactive website accessible to the public and policymakers. This study contributes to the utilization of GIS technology in supporting data-driven decision-making.

In this research. conducted a study Analysis of Factors Affecting the Performance of Fixed Income Mutual Funds Sharia in Indonesia for the 2019-2023 Period. In this study using Quantitative methods and the data analysis method used is Multiple Linear Regression. Research results The results showed that inflation, exchange rates, and interest rates gave a negative significant value, so it does not contribute well to sharia fixed income mutual funds, while the money supply has a positive effect. while the amount of money in circulation has a positive effect on sharia fixed income mutual funds. The results of the calculation of the coefficient of determination shows that 43.1% of the value of Islamic fixed income mutual funds is influenced by inflation, exchange rates, money supply and interest rates.

Research on Feasibility Analysis of the Etawa Peranakan Goat Milk Production Business (PE) at Tharraya Farm in Geli Village, Sunggal District, Deli Serdang Regency aims to analyze the income of the goat milk (PE) production business at Tharraya Farm and analyze the feasibility of the goat milk production business (PE) in Tharraya Farm. The research area was determined purposively, namely based on certain criteria or objectives, taking into account that the Etawa goat milk industry in the area could provide the information needed in the research. Data analysis techniques used were I=TR-TC. The results of this research obtained an income of IDR 72,240,000 / year. Receipts amounting to Rp. 176,526,000 a year and total costs of 104,286,000. The livestock business is profitable and feasible to develop with an R/C of 1.69, п>0, while the percentage ratio of п/C x 100% is 60%. The Etawa Peranakan goat milk business at Therraya Farm is profitable and worthy of development

This research aims to determine the effect of working capitaI financing on creditors' business income at Bank Syariah Indonesia KCP BIangpidie Kuta Tuha, Southwest Aceh Regency. Working capitaI financing is financing to meet increasing production needs both quantitativeIy and quaIitativeIy, and for trade purposes or increasing the utiIity of an item. Of course, higher operating income is expected by every customer who seeks to encourage business deveIopment. This research concerns working capitaI financing to creditor income using probabiIity sampIing techniques; simpIe random sampIing, where the researcher provides an equaI opportunity for each member of the popuIation to be seIected as a random sampIe without paying attention to the strata in the popuIation itseIf, so the sampIe in this study was 60 peopIe from a totaI of 150 customers. The method used in this research is the simpIe Iinear regression method. Based on the research resuIts obtained that the vaIue of tcount > ttabIe (5.035 > 1.672) and the significance vaIue is smaIIer than the significance IeveI (α) of 0.05 (0.000 < 0.05), then the hypothesis states that there is a significant positive infIuence on the capitaI financing variabIe work on creditors' business income at Bank Syariah Indonesia KCP Kuta Tuha, BIang Pidie District, Southwest Aceh Regency. This shows that working capitaI financing is reIated to creditors' business income at Bank Syariah Indonesia KCP BIangpidie Kuta Tuha, Southwest Aceh Regency.

Blessings in the business world are a concept that describes sustenance that is not only abundant in material aspects, but also provides positive impacts, peace, and goodness for business actors and the wider community. This study aims to investigate the blessings experienced by producers in milling cassava flour at UD Mulyo, a business that focuses on processing cassava flour raw materials and realizing producer blessings through employee and community welfare and environmental empowerment. By applying a descriptive qualitative approach, data were obtained through in-depth interviews and observations, which were then analyzed thematically. The research findings show that blessings in UD Mulyo's business are realized through the application of Islamic values, such as honesty in business management, maintaining product quality, and a commitment to improving the welfare of employees and the surrounding community. UD Mulyo not only contributes to the economy through job creation and increasing community income, but also creates social benefits through harmonious cooperation with the local community. This study confirms that blessings in business go beyond material benefits, but also include spiritual values, social balance, and business sustainability.

This study analyses the production and quality of nest Bird swallows (SBW) in rural and urban areas of Lombok Island, as well as the level of income of SBW breeders. Survey and purposive sampling techniques: this study involved 20 respondents, 10 of each rural and urban. Data was collected through interviews, observation field, and documentation, then explained in a way. Research results show that SBW production and quality in urban areas are taller compared to rural areas, supported by policies and modern technology such as the arrangement of temperature and humidity. Total production in urban areas reached 55,25 kg, while in rural areas, it was 23,8 kg. Feed becomes the primary determinant of This difference. In rural areas, constraints such as predator disturbance and dependence on natural conditions influence production results. Meanwhile​, quality urban nests​ are superior. This research provides recommendations for improving the management of SBW cultivation in rural areas through technology transfer, training, and optimal environment management. It can increase the productivity and income of SBW breeders in general and be sustainable.

The Regional Regulation of Palangka Raya City Number 09 of 2012 focuses on regulating the use of public spaces and economic activities, including the presence of street clowns as an important element in the city's cultural diversity. Street clowns, who serve as both entertainment and a source of income, face significant challenges due to this regulation, especially regarding permits, locations, and operating hours. Although aimed at creating a neat and orderly urban environment, the implementation of regulations often does not consider the broader social impacts, thereby limiting their mobility and disrupting their income. This research analyzes the impact of Regional Regulation Number 09 of 2012 on the lives of street clowns, by exploring the provisions in the regulation and their responses to the challenges faced. The methods used include literature review and data analysis from previous research, regulatory documents, and related literature. The research results are expected to provide insights into the interaction between government regulations and the lives of the informal sector community, as well as to evaluate the balance between urban planning and the protection of street clowns' rights as an integral part of Palangka Raya's culture.

This research aims to evaluate the effectiveness of advertising policy in Kuantan Singingi Regency using qualitative methods and a phenomenological approach. The policy evaluation theory used is William N. Dunn's model, which emphasizes six success criteria, namely effectiveness, efficiency, adequacy, equity, responsiveness and accuracy. Data was collected through interviews, observation and documentation, and analyzed using interactive data analysis. The research results show that advertising policies have not been fully effective in achieving the expected goals, such as increasing regional income and arranging the aesthetics of the city. Findings indicate the existence of illegal advertisements that hinder tax revenues and public dissatisfaction with the government's response to their complaints. Even though the resource structure is in place, implementor skills need to be improved to achieve better efficiency. Licensing and supervision procedures are also considered inadequate, and policies do not provide equal opportunities for all business actors, especially small businesses. This research provides recommendations for improving future policy implementation, with the hope of increasing effectiveness and responsiveness to community needs.

This study aims to assess the potential development of beef cattle farming businesses for farmers in Perbaungan District, Serdang Bedagai Regency. The variables used in this research are beef cattle production and beef cattle prices as independent variables, and farmers' income as the dependent variable. The analysis approach utilizes a quantitative method with a multiple linear regression model using time-series data sourced from the Central Statistics Agency (BPS) of Perbaungan District for the period 2019–2023. The results indicate that the development of beef cattle farming businesses in Perbaungan District has significant potential to increase farmers' income and improve their welfare. The variables of beef cattle production and beef cattle prices collectively have a significant influence on farmers' income.

The purpose of this study was to analyze the effect of local revenue, capital expenditure and employee expenditure on the level of financial independence of districts / cities in East Java Province in the period 2020-2023. The research was conducted using a quantitative approach using secondary data in the form of regional revenue and expenditure budget realization reports obtained through the official website of the Directorate General of Fiscal Balance. A total of 38 districts / cities in East Java Province in 2020-2023 were selected as the population in this study. Saturated sampling was used as a sampling method, so that a sample of 152 samples was obtained. The results showed that local revenue and regional employee expenditure partially had a significant effect on the level of regional financial independence, while capital expenditure had no significant effect on the level of regional financial independence. Meanwhile, local revenue, capital expenditure, and employee expenditure together have a significant effect on the level of regional financial independence    

The village of Blendung, located in the Ulujami sub-district, Pemalang Regency, faces various social and economic challenges, including high unemployment rates and declining incomes due to limited job access and the impact of tidal flooding. One of the efforts to increase community income is through training in making presto milkfish, aimed at empowering Micro, Small, and Medium Enterprises (MSMEs) in the fish processing sector. This training is designed to enhance community skills in diversifying milkfish-based products, such as boneless milkfish, fish cakes, and smoked milkfish, as well as introducing digital marketing strategies to expand the market.The methods used include a participatory approach in processing and packaging technology training, as well as social media-based marketing education. The results of the training showed an improvement in the skills and understanding of participants regarding the production and marketing processes of value-added products. This program also contributes to the growth of local MSMEs, which have significant potential in supporting the regional economy.

D2 Farm business is a business engaged in the production of broilers. This study aims to determine the level of income and financial feasibility of the D2 farm broiler business based on the criteria (R / C Ratio) and (B / C Ratio) in one year of production, which was carried out in November 2024. The location of this research was determined purposively (Purposive Sampling). The results showed that the income received by the D2 farm broiler business in one year was Rp. 486,606,603, the R / C Ratio was 5.23 and the results of the B / C Ratio calculation were 3.31, which means that the D2 farm broiler business is feasible to develop.