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STUDI TUTUPAN KARANG DI PULAU JANGGI KECAMATAN TAPIAN NAULI KABUPATEN TAPANULI TENGAH PROVINSI SUMATERA UTARA Study of Lifeform Coral in Janggi Island Tapian Nauli Subdistict District of Tapanuli Tengah, North Sumatera Province Nanda Rizki; Hasan Sitorus; Zulham Apandy
AQUACOASTMARINE Vol 4, No 2 (2016): AQUACOASTMARINE
Publisher : Program Studi Manajemen Sumberdaya Perairan, Fakultas Pertanian Universitas Sumatera Utara

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Abstract

NANDA RIZKI. Study of Lifeform Coral in Janggi Island Tapian Nauli Subsistrict, District of Tapanuli Tengah, Sumaterea Utara. Under Academic Supervision by HASAN SITORUS and ZULHAM APANDY HARAHAP.Janggi Island at Tapian Nauli subdistrict, District of Tapanuli Tengah is one small island and a part of Mursala Island as the main island. The aims of the study are to analize the percentage of coral covered area and the condition of coral reefs ecosystem in the Janggi Island. The research used survey method by using line intercept transect (LIT) in two research stations with line transect 70 meters and three replications in each transect. Guidelines for measuring the condition of coral refers to Keputusan Badan Pengendalian Dampak Lingkungan Hidup No. 47 of 2001. The results showed the condition of coral reefs in the Janggi island was good health category with coral covered area of 56,93%. The result increased if it compared to monitoring that conducted by Marine and Fisheries Department of North Sumatera in 2012 (46,83%). The lifeform coral percentages were included into the category Hardcoral Non-acropora to cover a percentage of 39,73% at the first station and 46,20% in the second station, which was dominated by coral massive (CM).Keywords: coral covered area, Janggi Island, Tapanuli Tengah
PENGARUH KESADARAN PERPAJAKAN, PELAYANAN FISKUS, SANKSI PERPAJAKAN, SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (STUDI EMPIRIS WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR PADA KANTOR PELAYANAN PAJAK PRATAMA BANDA ACEH TAHUN 2012-2015) Nanda Rizki; Muhammad Saleh
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 3 (2018): Agustus 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The number of tax payers is increase for years. But, it is not balanced with the level of tax compliance. The compliance problem becomes an obstacle in optimizing theĀ  tax revenue. This study examines the level of compliance of individual taxpayers conducting business and professional services in Banda Aceh by using several independent variables such as awareness of the taxpayer, the service tax authorities, tax penalties and tax socialization. The purpose of this study was to analyze the influence of awareness of the taxpayer, the service tax authorities, tax penalties and tax socialization against and individual tax payer compliance conducting business and professional services. The population of this study is individual taxpayers conducting business and professional services in Banda Aceh. Based on data from the KPP Pratama Banda Aceh, until the end 2015 there were 155.799 individual tax payer conducting business and free job retention. Not all population have been used in this study to the timeĀ  and cost efficiency. Therefore, carried out the sampling. Sampling was done by simple random sampling method. The number of sample is 100 people. Primary data collection method used is a surveey method using questionnaires media. Data analysis techniques used in this study is the technique of multiple regression analysis. Based on the result of the analysis undertaken concluded the awareness of the tax payer, the service tax authorities, tax penalties and tax socialization have a positive and significant impact on taxpayer compliance.
ANALISIS KEBIJAKAN PEMERINTAH KOTA BANDA ACEH TENTANG PEMBERIAN BANTUAN ALAT KERJA UMKM DI MASA PANDEMI Nanda Rizki
Jurnal Ilmiah Mahasiswa Fakultas Ilmu Sosial & Ilmu Politik Vol 8, No 2 (2023): volume 8, Nomor 2, Mei 2023
Publisher : Jurnal Ilmiah Mahasiswa Fakultas Ilmu Sosial & Ilmu Politik

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Abstract

Pandemi Covid-19 yang melanda dunia, membuat setiap negara harus mengeluarkan kebijakan-kebijakan yang mampu melindungi negaranya sendiri. Dari Langkah-langkah kebijakan yang dilakukan di setiap negara, Indonesia mengeluarkan PP No. 23 tahun 2020 tentang Pelaksanaan Program Pemulihan Ekonomi Nasional dalam Rangka mendukung Kebijakan Keuangan Negara untuk penanganan Pandemi Corona Virus Disease 2019 (Covid-19), terkhusus di mengenai pemberian bantuan alat kerja UMKM. Penelitian ini bertujuannya adalah untuk mengetahui implementasi kebijakan pemerintah Banda Aceh dalam pemberian bantuan alat kerja UMKM di masa pandemu dan megetahui kendala dari implementasi kebijakan tersebut. Teori yang digunakan dalam penelitian ini yakni model kesesuaian implementasi Korten dan konsep kepemimpinan Rivai. Penelitian ini menggunakan metode kualitatif desktiptif. Hasil penelitian menunjukkan bahwa pertama, proses kebijakan dari PERWALI No.98 sudah bena-benar mengimplementasikan praktik kebijakan dengan baik. Kedua, implementasi kebijakan sudah dirumusakan dengan kooperatif oleh beberapa pihak dinas terkait, seperti Diskopukmdag, DPM-PTSP, dan BPKP Aceh. Ketiga, kesesuaian program dengan kelompok sasaran yaitu penerima bantuan tidak memusatkan pihak penerima bantuan alat kerja. Keempat, kesesuaian program dengan kemampuan organisasi pelaksana yaitu Diskopukmdag sudah berjalan melalui proses perencanaan aturna yang berlaku. Kelima, kesesuaian output program tidak tepat sasaran dan gagal membantu secara efesien pemilik bisnis UMKM. Kesimpulan penelitian ini menunjukkan bahwa implementasi kebijakan sudah berjalan dengan semestinya berdasarkan aturan-aturan yang berlaku, sementara kendala yang dihadapi pemerintah yakni kurangnya transparansi dari organisasi pelaksana yaitu dinas terkait. Dengan demikian, penelitian ini diharapkan dapat memberikan masukan bagi pemerintah yang ada di Aceh untuk mengikuti kebijakan yang mampu menumbuhkan perekonomian masyarakat. Kata Kunci: Pemerintah Kota Banda Aceh, Kebijakan, UMKM.