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All Journal JURNAL MAHKAMAH JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Jurnal Pengabdian Kepada Masyarakat
Saipudin, Saipudin
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Pengaruh Pendapatan Perkapita, Jumlah Penduduk Bekerja dan Jumlah Jenis Pajak Daerah terhadap Penerimaan Pajak Daerah pada Kabupaten/Kota Provinsi Kalimantan Herawati, Elvina; Saipudin, Saipudin
JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Vol 6, No 2 (2023)
Publisher : PPJP Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jiep.v6i2.11006

Abstract

This research aimed to determine the effect of Per-capita Income, Total Working Population, and Number of Types of Local Taxes on Local Tax Revenues. This research is a quantitative study, and the analysis technique used is multiple linear regression with the ordinary least squares (OLS) method. The data used in the study were from the Central Statistics Agency of South Kalimantan and the Directorate General of Fiscal Balance 2011 – 2018. The results of the study with the best model FEM show that simultaneously Per-capita Income, Total Working Population, and Number of Types of Local Taxes have a significant effect on Local Tax Revenues.
Analisis Penerimaan Pajak Restoran terhadap Pendapatan Asli Daerah dan Produk Domestik Regional Bruto di Kota Banjarmasin Izati, Fitria; Saipudin, Saipudin
JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Vol 6, No 2 (2023)
Publisher : PPJP Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jiep.v6i2.11074

Abstract

This study aims to determine the effectiveness of the restaurant tax, the contribution of the restaurant tax to local revenue, and the elasticity of the restaurant tax on GRDP in Banjarmasin from 2011 to 2020. This research makes use of descriptive and quantitative research methods. The data is secondary from the Central Statistics Agency and BPKPAD. The results showed that the extent of the effectiveness of restaurant tax revenues was categorized as very effective, with a mean of 112.85%. In the meantime, the contribution of restaurant tax to local revenue remains less significant, with a standard of 14.27%. The elasticity of restaurant tax revenue on GRDP has a standard of -79.25%, which is classified as inelastic, meaning that every 1% change in GRDP can lessen the realization of restaurant taxes using -79.25.
Pengelolaan Prioritas Belanja Desa Pada Dana Desa Kota Raden Hulu Kabupaten Hulu Sungai Utara Sari, Novita; Saipudin, Saipudin
JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Vol 6, No 2 (2023)
Publisher : PPJP Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jiep.v6i2.11090

Abstract

This study aims to (1) select the criteria for prioritizing village funds in Hulu Regency Sungai Utara, Hulu Raden City. (2) Know the priority of village spending for village development in Raden City Hulu, Hulu Regency Sungai Utara. The respondents to this study were 10 participants who were found to be effective in determining the village expenditures of the urban village of Raden Hulu used in the data processing using secondary analysis. Step. The results of this study show that alternative criteria for RPJMD, Village Capacity, and Village Issues influence village spending priorities according to preferences of 54% of village jobs, 30 % of RPJMD, and 16% of village capacity. According to the alternative criteria, the priority of village expenditure is village development at 42%, village enhancement at 32%, community development at 18%, and village management at 8%. It is concluded that rural development dominates 42%.
Pelatihan Sertifikasi Halal dan Pemasaran Modern untuk Meningkatkan Pendatan Usaha Makanan di Desa Maringgit Sri Maulida; Haifa Lestari; Akhsanul Rahmatullah; Saipudin, Saipudin; Muhammad Saleh
PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 5 No 1 (2025): Mei 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/pakmas.v5i1.3317

Abstract

The growth of MSMEs has been steadily increasing each year, yet they still face various challenges. One of the sectors contributing the most to the national economy is the food and culinary industry. MSMEs in Maringgit Village sell traditional foods from the Hulu Sungai Tengah region, such as kue cincin, rice cakes, kue apam, kue jabuk, sugar-coated peanuts, and other processed foods. Increasingly fierce competition has made it difficult for them to compete due to limited knowledge of how to increase income and sales. This study focuses on how MSMEs in Maringgit Village can boost their income through halal certification and modern marketing. The lack of information and knowledge has caused business owners to misunderstand regulations governing halal certification. Therefore, outreach and assistance with halal product certification are crucial to help these products enter modern markets. This community service aims to help MSMEs in Maringgit Village overcome these challenges. The assistance in halal certification and modern marketing training is carried out in stages, both online and offline. Success indicators were tested using difference tests. The results of this community service show that the knowledge and income of MSME food producers in Maringgit Village significantly increased after participating in the training. Income increased by 122%, with statistical results showing a significant change with a very strong correlation. Knowledge increased by 60%, with statistical results showing a significant change with a strong correlation.
Sistem Jual Beli Pupuk Kandang Prespektif Imam Syafi’i dan Imam Hanafi (Studi di Kampung Sulusuban Kecamatan Seputih Agung) Mukhlishin, Ahmad; Saipudin, Saipudin
Jurnal Mahkamah : Kajian Ilmu Hukum dan Hukum Islam Vol. 2 No. 2 December (2017)
Publisher : Institut Agama Islam Ma'arif NU (IAIMNU) Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25217/jm.v2i2.176

Abstract

Abstract This article is about buying and selling manure in Kampung Sulusuban Seputih Agung Subdistrict. In Kampung Sulusuban Kecamatan Septih Agung Lampung Tengah many pera farmers who can process and make Animal Manure as a reliable organic fertilizer, although manure is unclean and disgusting stuff that is livestock manure but in practice the fertilizer can fertilize agricultural crops and restore the soil structure that Has begun to become barren .. Though buying and selling of this unclean goods is an issue of controversy among scholars, especially between Syafi'i madhab with Madhab Hanafi. The focus of the study of this article is: how is the legal status of the sale and purchase in terms of comparative madhab between imam syafi'i and Imam Hanafi ? This article uses qualitative analysis with Islamic legal approach. The nature of this research is descriptive-analysis that is by describing the legal basis of the scholars in deciding cases of buying and selling unclean goods. Keywords: Sale and Purchase, Manure, Imam Syafi'i, Imam Hambali
Co-Authors Akhsanul Rahmatullah Haifa Lestari Herawati, Elvina Izati, Fitria Muhammad Saleh Mukhlishin, Ahmad Novita Sari Sri Maulida