ANALISIS KONTRIBUSI PENERIMAAN PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (Studi Empiris Di Kota Manado)

ABSTRAKPenelitian ini bertujuan Menganalisis kontribusi pajak daerah dan retribusi daerah terhadap  Pendapatan Asli Daerah di Kota Manado. PAD adalah penjumlahan dari pajak daerah, bagi hasil pajak dan penerimaan retribusi daerah. Besaran PAD menjadi penentu kemandirian daerah, karena ketergantungan terhadap dana transfer pusat akan semakin berkurang dari tahun ke tahun. Data yang digunakan dalam penelitian ini adalah Data sekunder yang diperoleh dari beberapa instansi antara lain Badan Pusat Statistik (BPS), Bank Indonesia, Badan Dan Dinas Pengelolaan Keuangan Daerah di Kota Manado sedangkan alat analisis adalah analisis Kontribusi. Hasil penelitian menunjukan bahwa kontribusi pajak daerah terhadap pendapatan asli daerah di Kota Manado berdasarkan Kriteria yang ada bahwa kontribusi pajak daerah berada pada kriteria sangat baik untuk peningkatan pendapatan asli daerah di Kota Manado dan kontribusi retribusi daerah terhadap peningkatan pendapatan asli daerah di Kota Manado berdasarkan kriteria yang sudah dilakukan bahwa didapatkan kontribusi retribusi daerah berada pada kriteria sangat kurang dan cenderung mengalami penurunan kontribusi retribusi daerah untuk pendapatan asli daerah di Kota Manado.Kata Kunci : Pajak Daerah, Retribusi dan Pendapatan Asli Daerah ABSTRACTThe implementation of regional autonomy is focused on regencies and cities, starting with the transfer of a number of powers from the central government to regional governments. The transfer of various powers in the framework of decentralization must of course be accompanied by a transfer or transfer of financing. And the main and most important source of financing is a source that is already known as PAD (Regional Original Income) where the main component is derived from local taxes and levies. The purpose of this study is to see the contribution of local taxes and levies to increase local revenue in the city of Manado. The analytical method used is contribution analysis. Based on the results of the research conducted, it is found that the contribution of local taxes to local revenue in Manado City is based on the existing criteria that the contribution of local taxes is in very good criteria for increasing local revenue in Manado City. Based on the results of the research conducted, it is found that the contribution of local fees to increasing local revenue in Manado City is based on the criteria that have been done that the local retribution contributions are in very low criteria and tend to experience a decrease in the contribution of local fees to local revenue in Manado City. Keywords: Local Taxes, Retribution and Local Own Revenu

Resistance Level of Plutella Xylostella L. (Lepidoptera: Plutellidae) on Cypermethrin in the Regency of Kupang

The diamondback moth, Plutella xylostella L. (Lepidoptera: Plutellidae) is one of the major pests of the Brassicaceae family. Presently, farmers mostly use insecticide to control this pest. The improper use of insecticide, however, may lead to target pest resistance. Resistance to pyrethroid (cypermethrin) insecticide cases have been widely reported. This research aimed to know whether the farmers use cypermethrin based on the recommended practices and to determine the resistance level of P. xylostella collected from Tarus, Noelbaki, Oesao and Pukdale Villages collected from the Kupang District, East Nusa Tenggara, which were then compared to the population of Cangkringan (Sleman, Yogyakarta) as a susceptible population. The survey showed that these four locations in Kupang, used insecticides intensively and did the mixing of two or three insecticides. Insecticide application in these four locations was mostly not scheduled as recommended on the label of insecticides. The susceptibility test showed that the RR (resistance ratio) value from Kupang (Tarus = 9.2, Noelbaki = 7.2, Oesao 7.3, and Pukdale = 3.8, respecively) was higher than susceptible population (Cangkringan = 1.0). Therefore, P. xylostella larvae collected from Kupang has been resistant to cypermethrin. IntisariPlutella xylostella L. merupakan salah satu hama utama pada tanaman Famili Brassicaceae (Cruciferae). Pengendalian dengan insektisida masih menjadi andalan petani di lapangan. Dampak negatif dari insektisida seperti resistensi, resurgensi dan munculnya hama sekunder tidak membuat efek jera karena minimnya pengetahuan tentang dampak negatif tersebut. Resistensi terhadap golongan piretroid sudah banyak dilaporkan. Salah satunya sipermetrin. Tujuan dari penelitian ini untuk melihat cara penggunaan insektisida oleh petani dan tingkat kepekaan dari populasi lapang asal Tarus, Noelbaki, Oesao, dan Pukdale (Kupang, NTT) dibandingkan dengan populasi Cangkringan (Sleman, DIY) terhadap insektisida sipermetrin. Data survei tentang cara penggunaan insektisida oleh petani diketahui bahwa penggunaan insektisida di keempat lokasi tersebut cukup intensif dan terjadi pencampuran insektisida yang tidak kompatibel. Penyemprotan dilakukan secara rutin di Desa Tarus; di Desa Noelbaki dan Oesao ada yang secara rutin dan ada yang kondisional; sedangkan penyemprotan secara kondisional di Desa Pukdale. Data uji kepekaan menunjukkan bahwa P. xylostella asal Kupang telah resisten terhadap sipermetrin dengan nilai RR (rasio resistensisi) tertinggi dari populasi Tarus (9,2), Noelbaki (7,2), Oesao (7,3), Pukdale (3,8) dibandingkan dengan populasi peka asal Cangkringan

Hard Coral Cover and Coral Fish Density in Pantai Pall Waters,Tanjung Pulisan, East Likupang, North Minahasa Regency

Tanjung Pulisan area in Likupang has been designated as part of the Likupang Special Economic Zone (SEZ), as one of five super-priority tourist destinations. To support this program, it is urgent to have an assessment based on coral reef and fish ecology that can be destined as a tourism target. Thus, the purpose of this study is to provide information on the percentage of hard coral cover, the percentage of hard coral genera, as well as the density of reef fish in the waters of Tanjung Pulisan. The author uses the Line Intercept Transect and Underwater Visual Census methods at three stations which are combined synergistically to obtain data on corals and target reef fish effectively. Data were analyzed using the Microsoft Excel program. The results of the analysis showed that the percentage of live coral cover in Tanjung Pulisan waters was categorized as moderate with an average percentage of 47.04%, consisting of 30.28% hard coral and 16.76% soft coral. In these waters, 32 genera of hard corals were found, and Porites as the most dominant genus, with an average percentage of 23.01 %. In addition, the total average density of target reef fish in this location was 0.185 ind/m2, with the most dominant family being Acanthuridae with an average density value of 0.096 ind/m2.Keywords: Hard coral; Likupang; Reef fish; Tanjung PulisanAbstrakKawasan Tanjung Pulisan, Likupang telah ditetapkan menjadi bagian dari Kawasan Ekonomi Khusus (KEK) Likupang, satu dari lima destinasi wisata super prioritas. Guna menunjang program ini, perlu dilakukan analisis berbasis ekologi karang dan ikan karang yang bisa dijadikan sebagai target wisata. Berdasarkan ini maka dilakukan riset tutupan karang keras, persentase genera karang keras, juga kepadatan ikan karang di lokasi tersebut. Metode yang digunakan adalah Line Intercept Transect dan Sensus Visual Bawah Air pada tiga stasiun yang dipadukan secara sinergis untuk memperoleh data karang dan ikan karang target secara efektif. Data dianalisis menggunakan program Microsoft Excel. Hasil analisis menunjukan bahwa persentase tutupan karang hidup di perairan Tanjung Pulisan terkategorikan sedang dengan persentase rata-rata sebesar 47,04 %, yang terdiri dari 30,28 % karang keras dan 16,76 % karang lunak. Di perairan ini ditemukan 32 genera karang keras, dengan genus yang paling dominan yaitu Porites dengan persentase rata-rata sebesar 23,01 %. Selain itu, total kepadatan rata-rata ikan karang target di lokasi ini adalah 0,185 ind/m2, dengan Famili yang paling dominan adalah Acanthuridae dengan nilai kepadatan rata-rata sebesar 0,096 ind/m2.Kata kunci:   Ikan karang; Karang keras; Likupang; Tanjung Pulisa

Length Increase and Survival Rate of Coral Isopora palifera which Transplanted on Concrete Block

Efforts to mitigate damage to coral reef ecosystems can be made by developing techniques for coral transplantation. The purpose is to know the survival rate of coral Isopora palifera and Measure the length increase of coral Isopora palifera using the Image-J application as the measurement. The research method was that artificial blocks made of concrete were used as containers for the installation of 27 colonies of coral Isopora palifera. Data collection in the field in the form of colonies that were successfully transplanted to artificial reef units will be explored using a camera from each concrete block which will take perpendicular pictures and colony portraits from each artificial reef unit. The results are then analyzed using the Image-J application. The transplantation results survival rate in Isopora palifera coral colonies in Paputungan village is 66.6% of 100%, while the Isopora palifera coral colony increase length was around 1.51 mm/5 months or 0.302 mm/month. Keywords: Coral, Isopora palifera, Transplant, Concrete block, North Sulawesi Abstrak Upaya penanggulangan kerusakan ekosistem terumbu karang dapat dilakukan dengan menggembangkan teknik transplantasi karang. Tujuan adalah Mengetahui tingkat ketahanan hidup karang Isopora palifera dan Mengetahui laju pertambahan karang Isopora palifera dengan menggunakan aplikasi Image-J sebagai pengukuran pertumbuhan. Metode penelitian yaitu balok buatan dari beton dijadikan wadah tempat pemasangan karang Isopora palifera sebanyak 27 koloni. Pengambilan data di lapangan berupa koloni yang berhasil ditransplantasi ke unit terumbu buatan akan didokumentasikan menggunakan kamera dari tiap-tiap balok diambil gambar tegak lurus dan memotret koloni dari masing-masing unit terumbu buatan.  Hasil pemotretan tersebut selanjutnya dianalisa menggunakan aplikasi Image-J. Proses transplantasi di desa Paputungan menghasilkan 66,6% dari 100% tingkat kelangsungan hidup pada koloni karang Isopora palifera, sedangkan untuk laju pertabahan koloni karang Isopora palifera berada disekitar 1,51 mm/5 bulan atau 0,302 mm/bln. Kata Kunci: Karang, Isopora palifera, Transplantasi, Balok beton, Sulawesi Utara

EEG Biofeedback as a Treatment for Substance Use Disorders: Review, Rating of Efficacy, and Recommendations for Further Research

Electroencephalographic (EEG) biofeedback has been employed in substance use disorder (SUD) over the last three decades. The SUD is a complex series of disorders with frequent comorbidities and EEG abnormalities of several types. EEG biofeedback has been employed in conjunction with other therapies and may be useful in enhancing certain outcomes of therapy. Based on published clinical studies and employing efficacy criteria adapted by the Association for Applied Psychophysiology and Biofeedback and the International Society for Neurofeedback and Research, alpha theta training—either alone for alcoholism or in combination with beta training for stimulant and mixed substance abuse and combined with residential treatment programs, is probably efficacious. Considerations of further research design taking these factors into account are discussed and descriptions of contemporary research are given

The Effects of Surprises Factors Macroeconomic to Earnings Surprises and Market Liquidity and Impact to Stock Return.

This paper approach a Structural Equation Model design by method Asymptotically Distribution Free (ADF) to analyzed the surprises factors macroeconomic affect the stock return with both market liquidity and earnings surprises. The monthly financial sector data with 59 firms' for the years 2012-2016 and using the purposive sampling method. The result indicated that's surprises factors macroeconomic is significant to earnings surprises and stock returns also earnings surprises to returns but not to market liquidity and liquidity to stock returns

Pengaruh Metode Pembelajaran dan Motivasi Belajar terhadap Keterampilan Berbicara Bahasa Inggris

Penelitian ini bertujuan mengetahui pengaruh metode pembelajaran dan motivasi belajar terhadap keterampilan berbicara bahasa Inggris siswa SMA Negeri 4 Kendari. Penelitian ini dilaksanakan pada SMA Negeri 4 Kendari Sulawesi Tenggara. Sampel penelitian dipilih menggunakan teknik Multi Stage Random Sampling sebanyak 56 orang siswa. Data penelitian ini meliputi data keterampilan berbicara bahasa Inggris siswa (Y) dan motivasi belajar bahasa Inggris (X). Instrumen penelitian dikembangkan dengan cara menyusun kisi-kisi yang diturunkan dari kerangka teoritis variabel penelitian. Teknik analisis data menggunakan analisis varian dua jalur (ANAVA 2x2) yang dilanjutkan dengan uji Tukey (Uji-t). Hasil penelitian menunjukkan bahwa kelompok siswa yang memiliki motivasi belajar bahasa Inggris tinggi, penggunaan metode pembelajaran Community Language Learning (CLL) memberikan pengaruh lebih baik terhadap keterampilan berbicara bahasa Inggris dibandingkan dengan metode pembelajaran Audiolingual (AL) yang dibuktikan dengan harga Qhitung=96,45>Qtabel=3,09 pada taraf signifikansi (a=0,05) dan kelompok siswa yang memiliki motivasi belajar bahasa Inggris rendah, penggunaan metode pembelajaran Community Language LEarning (CLL) memberikan pengaruh yang baik terhadap keterampilan berbicara bahasa Inggris dibandingkan dengan penggunaan metode pembelajaran Audiolingual (AL) yang dibuktikan dengan harga Qhitung=16,29>Qtabel=3,09 pada taraf signifikansi (a=0,05)

Perencanaan kebutuhan bahan baku pada perusahaan meja setrika

Dalam suatu operasi manufaktur, masalah perencanaan bahan dan persediaan menjadi aspek yang sangat penting karena kelancaran dari proses produksi yang ada ditentukan oleh bentuk perencanaan yang dibuat. Efisiensi dan efektifitas dalam perencanaan sangat diperlukan agar tujuan yang ditetapkan dapat tercapai. Salah satu bentuk perencanaan bahan yang dapat dilakukan adalah dengan menggunakan metode Material Requirement Planning (MRP). Sistem MRP ini dapat berjalan dengan baik jika ditunjang oleh data dan informasi yang lengkap, seperti: data tingkat permintaan, inventory, bill of material, dan lead time. Penyusunan MRP dilakukan dengan menggunakan 3 (tiga) metode lot sizing yaitu metode Lot For Lot (L-4-L), Part Period Balancing (PPB) dan Silver Meal (SM). Perhitungan dimulai dengan metode Lot For Lot (L-4-L) yang selanjutnya perencanaan kebutuhan bahan dilakukan berdasarkan Planned Order Release (PORE) dari metode lot for lot. Adapun langkah analisa yang dilakukan terhadap perencanaan yang dibuat adalah dengan membandingkan ketiga metode lot sizing tersebut untuk biaya yang paling minimum. Dari hasil analisa, maka diketahui bahwa metode Part Period Balancing (PPB) lebih sesuai untuk bahan kayu, busa dan kardus. Sedangkan metode Silver Meal (SM) sesuai untuk perencanaan bahan seperti: kain, pipa kecil, kawat, pipa besar, karet kaki, plat besi, klem, keling, sekrup dan cat

Implementation of the Affirmation School Operational Cost Policy at SMP Negeri 3 Suluun Tareran, South Minahasa

This study describes Affirmation School Operational Costs or Bantuan Operasional Sekolah (BOS) Policy management in South Minahasa District Study at SMP Negeri 3 Suluun Tareran. This study uses qualitative research methods and data collection techniques: Observation, Interview, and Documentation. The primary data source of this research is the Affirmation of School Operational Costs (BOS) Policy in the South Minahasa Regency. In this case, the Policy on Management, Reporting, Responsibility for the Use of Funds and Distribution of Funds by the School BOS Team in South Minahasa Regency Study SMP Negeri 3 Suluun Tareran and Secondary data sources are supporting documents, archives, and literature. The results showed that: Policies in managing, reporting, responsible for the use of funds, and distribution of funds by the School BOS team are still very lacking and are spent by the policies contained in the Minister of Education and Culture Number 24 of 2020 It has not been implemented optimally even though the document data component of the use of funds and expenditures has been fulfilled, but its use in schools is still inadequate and has not been implemented optimally because of the lack of human resources and the internet network of Telkomsel and others has not yet entered the SMP Negeri 3 Suluun school. The results of the study concluded: (1) Affirmation School Operational Cost (BOS) Policy in South Minahasa Regency. In this case, the Policy on Management, Reporting, Responsibility for the Use of Funds and Distribution of Funds by the School BOS Team as an adequate policy in the use of Affirmation BOS funds and must be improved with other supporters such as adequate human resources and can work together with the Regency BOS Team in the process of using Affirmation BOS funds so that their use in schools can be carried out and on target; (2) Administrative Management of the Use of Affirmation BOS Funds is entirely assisted by the Regulation of the Minister of Education and Culture Number 24 of 2020. However, the use of fund expenditures is still inadequate with the condition of the school and the school environment, especially human resources which are the motivation in the teaching and learning process. For this reason, schools must have their policies so that their use can be by the conditions and the school environment

Students’ Speaking Anxiety In English Among First Graders of Junior High School

The purpose of this study is to investigate students’ anxiety in speaking English particularly first grader of junior high school. A quantitative inquiry, the population of study is the seventy-four first grade students of Junior High School 3 Tondano, Minahasa. The sample is one class from 3 classes are twenty-one. By relying upon the analysis on the questionnaire adopted from a final version of the PSCAS (Public Speaking Class Anxiety Scale) by Yaikhong and Usaha, the results found that three anxiety problems were most feared by students themselves; lack of vocabulary in English, and lack of good study preparation resulting in unsatisfactory learning outcomes that they produce. Therefore, collaborative activities, mutually supportive, no bullying, and prioritizing common interests that must be carried out to create a free-stress learning atmosphere in the classroom