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ANALISIS PENGARUH PENERIMAAN PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH Prasetyo, Rudi; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
Publisher : STIESIA

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Abstract

This research is aimed to see the influence level of regional tax revenue and local retribution which is proxy by the pattern of budget target and the pattern of financial revenue which is measured by using its influence on local own source revenue at the local revenue office of Magetan district East Java. As the important institution in the economy therefore the oversight of good performance which has been done by the local revenue commission is required. The data of target financial statement and realization has been obtained from the local own source revenue of of Magetan district and Central Bureau of Statistics (BPS) of Surabaya East Java is started from 2005 to 2014 periods. The sample collection method has been conducted by using purposive sampling. The dependent variable of this research has been carried out by using local own sources revenue whereas the independent variables are local tax and local retribution. The statistic methods which have been conducted in order to analyze the data of local tax revenue and local retribution to the local own source revenue is the data management and the descriptive analysis. The result of data quality test shows that the data has been normally realized. The classic assumption test shows that there is a linear correlation among independent variables in the regression model. The result of goodness of fit test shows that local tax and local retribution is the explanatory variable of the local own sources revenue. Based on the result of linear regressions analysis with its significant level is 5% shows that the result of the research i.e. local tax has significant influence to local own source revenue whereas local retribution does not have any significant influence to the local own source revenue, meanwhile local retribution does not have any significant influence to the local own source revenue and local tax and local retribution simultaneously have significant influence to the local own source revenue.Keywords: Budget target, budget realization, local revenue, local own source.
PENGEMBANGAN LKS BERMUATAN NILAI KETUHANAN DAN CINTA LINGKUNGAN PADA MATERI SIFAT LARUTAN Rudi Prasetyo; Nina Kadaritna; Noor Fadiawati
Jurnal Pendidikan dan Pembelajaran Kimia Vol 3, No 3 (2014): Jurnal Pendidikan dan Pembelajaran Kimia
Publisher : Universitas Lampung

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Abstract

Science learning that happening today seldom use worksheets, worksheets are used by teachers not to increase value of divinity and care toward the environment. This research aims to develop students worksheets providing value divinity and care toward the environment on the nature of solution material. The method in this research is research and development. The result of this research and this development formed in worksheets which have characteristics; a) being able to improve the values of divinity and care toward the environment, b) have the steps which suitable with sintaks in scientific approach, c) including a practicum, d) including a concordance rate of the content equality of 75.00% readability level of 80.00%, and the concerdance rate of 88.00% increase in construction all of which are included in the category of high in very high.Pembelajaran IPA yang berlangsung selama ini jarang menggunakan LKS, LKS yang digunakan guru tidak menumbuhkan nilai-nilai ketuhanan dan kecintaan terhadap lingkungan. Penelitian ini bertujuan mengembangkan LKS bermuatan nilai ketuhanan dan kecintaan terhadap lingkungan pada materi sifat larutan. Metode dalam penelitian ini adalah penelitian dan pengembangan. Hasil penelitian dan pengembangan ini berupa LKS yang memiliki karakteristik yaitu, a) mampu menanamkan nilai-nilai ketuhanan dan kecintaan terhadap lingkungan, b) memiliki tahapan-tahapan yang disesuaikan dengan sintak pendekatan scientific, c) disertai dengan kegiatan praktikum, d) memiliki tingkat kesesuaian isi yaitu sebesar 75,00%, tingkat keterbacaan sebesar 80,00%, dan tingkat konstruksi sebesar 88,00% yang semuanya termasuk dalam kategori tinggi dan sangat tinggi.Kata kunci:cintalingkungan,LKS,nilai ketuhanan, sifat larutan.