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All Journal International Journal of Educational Research and Social Sciences (IJERSC) Jurnal ABM Mengabdi
Lis Lestari S
Accounting Study Program, Faculty Of Economics And Business, Catholic University Widya Karya Malang, Indonesia.
Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGUATAN PENGELOLAAN UKM BATIK MALANGAN MELALUI PENINGKATAN KUALITAS DAN KUANTITAS PRODUKSI DAN MANAJEMEN Lis Lestari S; MAF Suprapti; Lila Khamelda
Jurnal ABM Mengabdi Vol 5 (2018): Desember
Publisher : STIE Malangkucecwara

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Abstract

The typical written batik from Malang has enormous potential for development. As a product included in the regional cultural wealth, affordable both nationally and internationally, it is a unique product desired by many domestic and global consumers. The writer has identified the needs of Wiggrade and Wisnu Batik SMEs in Malang for strengthening in the management and development of their business. At the same time, current developments of batik business are in need of rejuvenation and innovation in the production equipment. The problems encountered in the production area are the ineffective and inefficient production process, the low quantity and quality of products, and unsophisticated management, such as lack of capability in preparing bookkeeping records appropriate with the needs of the SMEs. The solution offered to the SMEs is the necessary technological transformation which includes: production aspects capable of efficiently increasing production, increased quantity and quality through the procurement of production tools, trainings to increase the quality and quantity of products, management governance through the preparation of bookkeeping systems appropriate with the needs of the batik SMEs (as the main support of the development of batik business), and training and mentoring in the application of the bookkeeping systems. The results achieved in this activity include the availability of adequate production tools, increase in the quality and quantity of products, availability of bookkeeping systems, and increased understanding in the importance of bookkeeping systems for activity partners.
The Effect Tax of : Hotel, Revenue, Restaurant, Entertainment, Advertisement, Street Lighting, and Parking on Local Revenue of Greater Malang Lis Lestari Sukartiningsih
International Journal of Educational Research and Social Sciences (IJERSC) Vol. 3 No. 6 (2022): December 2022
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v3i6.561

Abstract

Regional taxes are mandatory contributions to the region that are owed by individuals or entities that are coercive based on the law by not getting compensation directly and are used for regional needs for the prosperity of the people. This study aims to examine the effect of hotel tax revenue, restaurant tax, entertainment tax, advertisement tax, street lighting tax, and parking tax on the local revenue of Malang Raya. The population in this research is the Realization Report of Regional Original Income and Regional Tax Realization Report for the 2014-2018 period with the research sample census method. The results of the analysis using the SEM-PLS model. Hotel tax revenue, restaurant tax, entertainment tax, advertisement tax, and street lighting tax have a significant effect on local revenue. Meanwhile, parking tax revenue does not affect regional original income. Revenue from street lighting tax has the most influence on the local revenue of Malang Raya.
Co-Authors Lila Khamelda MAF Suprapti