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Effect of Corporate Tax on Government Expenditure in Nigeria 企业税对尼日利亚政府支出的影响
Pub Date : 2021-10-29 DOI: 10.54518/rh.1.5.2021.157-171
Patrick Ologbenla
The study investigated the impact of corporate income tax on the government expenditure in Nigeria. Data on corporate income tax, value added tax, interest rate, gross domestic product, petroleum profit tax and consumer price index were collected and used as independent variable in the study while data on public expenditure were collected and used as independent variable in the estimated model. The ARDL bound test was applied and the result showed that corporate income tax have long run relationship that is significant with government expenditure. Other forms of tax such as value added tax and petroleum profit tax also have significant impact on government expenditure. The study concluded that corporate income tax should be sustained in order to ensure that government continue to fulfill her obligation of provision of social amenities that will promote the economic growth of the country.
本研究调查了尼日利亚企业所得税对政府支出的影响。收集企业所得税、增值税、利率、国内生产总值、石油利得税和消费者价格指数数据作为研究的自变量,收集公共支出数据作为估计模型的自变量。运用ARDL约束检验的结果表明,企业所得税与政府支出之间存在着长期的显著关系。其他形式的税收,如增值税和石油利得税,也对政府支出产生重大影响。该研究的结论是,企业所得税应该持续征收,以确保政府继续履行提供社会福利的义务,从而促进国家的经济增长。
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引用次数: 5
Indicators of the association of Unemployment in Indonesia with the Level of Employment Opportunity, GDP, and SER 印度尼西亚失业与就业机会水平、国内生产总值和社会经济效益的关联指标
Pub Date : 2021-10-29 DOI: 10.54518/rh.1.5.2021.189-206
D. Pambayun
Population inequality and the unequal distribution of income are indicators of unemployment in Indonesia, while unemployment plays an important role in economic growth. The increase in Gross Domestic Product (GDP) means that the level of public welfare improves in direct proportion to the gross domestic product (GDP) which is used as a measuring tool for economic conditions. School Enrollment Rates (SER) and employment opportunities are also identified as having an effect on economic growth, so it is important to conduct research using the ECM method using time series data for 1990-2019 sourced from the Central Statistics Agency (CSA). Based on the results of data processing, it can be seen that in the short and long term employment opportunities and GDP have a positive effect on unemployment. However, in the long term GDP and SER have no significant negative effect on unemployment.
人口不平等和收入分配不平等是印度尼西亚失业的指标,而失业在经济增长中起着重要作用。国内生产总值(GDP)的增加意味着公共福利水平的提高与国内生产总值(GDP)成正比,国内生产总值是衡量经济状况的工具。入学率(SER)和就业机会也被认为对经济增长有影响,因此使用ECM方法使用来自中央统计局(CSA)的1990-2019年时间序列数据进行研究是很重要的。根据数据处理的结果可以看出,在短期和长期内,就业机会和GDP对失业率都有正向影响。然而,从长期来看,GDP和SER对失业率没有显著的负向影响。
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引用次数: 5
Knowledge, Attitudes, Disaster Training and Self Efficacy on Disaster Preparedness 备灾知识、态度、灾害训练与自我效能
Pub Date : 2021-10-29 DOI: 10.54518/rh.1.5.2021.179-188
Iyam Mariam, Johan Budhiana, I. Permana, Rosliana Dewi, Woro Rahmanishati, L. Noviyanti, Rima Novianti Utami, Waqid Sanjaya, Abdul Rahman La Ede, Yohan Frans Unmehopa
This study was conducted with the aim of investigating the role of knowledge, attitudes, disaster training and self-efficacy of adolescents of Sirnaresmi Village, West Java on disaster preparedness. This study uses the qualitative method with field research in Sirnaresmi. The results showed that there was a simultaneous or shared influence on knowledge, attitudes, disaster training and self-efficacy on disaster preparedness. The results revealed that there is a relationship between the four aspects in influencing disaster preparedness. Training is needed in mitigation as a short-term educational process. It needs to be conducted by using systematic and organized ways and procedures where training participants will learn practical knowledge and skills for specific purposes. By conducting disaster training, an individual will gain knowledge and skills in dealing with disasters so that with the training carried out, knowledge about disasters will increase.
本研究旨在调查西爪哇sinaresmi村青少年的知识、态度、灾害训练和自我效能感在备灾中的作用。本研究采用定性的方法,在西纳雷斯米进行实地调查。结果表明,防灾知识、防灾态度、防灾培训和防灾自我效能感存在同步或共享的影响。结果表明,这四个方面在影响备灾方面存在一定的关系。作为一个短期的教育过程,缓解需要培训。培训需要采用系统和有组织的方式和程序进行,培训参与者将学习用于特定目的的实用知识和技能。通过进行灾害培训,个人将获得应对灾害的知识和技能,从而通过培训增加对灾害的认识。
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引用次数: 5
Synergistic Partnership Model to improve the Quality Management of Religiously Affiliated High Schools in Central Kalimantan, Indonesia 协同伙伴模式改善印尼加里曼丹中部宗教附属高中品质管理
Pub Date : 2021-10-29 DOI: 10.54518/rh.1.5.2021.207-216
F. J. Hamu, Sukestiyarno Sukestiyarno, Trijoko Raharjo, T. Prihatin
This study aims to describe the implementation of school partnerships, benefits, supporting factors, and inhibitors associated with the quality of Catholic High School education in Central Kalimantan Province. The study uses a qualitative approach and is conducted on a small scale. The sample consisted of 20 people, namely principals, teachers, parents, alumni desks, school committees, and the government. All information belongs to 5 Catholic Senior high schools in Central Kalimantan Province in Indonesia. All informants agreed to follow the study. Information collected from study participants used semi-structured interviews. The results showed that the synergistic partnership model has not been applied in the scope of Catholic Senior High School educational institutions in Central Kalimantan Province The participation of parents, communities, alumni ties, the government, and industry is very low due to limited access and lack of information about the existence of schools. Exclusive attitude and minder become a factor inhibiting the relationship of partnerships with stakeholders. The emergence of awareness on the part of the school of its limitations captures opportunities to build partnerships with stakeholders.
本研究旨在描述加里曼丹省中部天主教高中教育质量的学校伙伴关系、效益、支持因素和抑制因素的实施情况。该研究采用定性方法,并在小范围内进行。样本由20人组成,分别是校长、老师、家长、校友办公室、学校委员会和政府。所有资料来自印度尼西亚加里曼丹省中部的5所天主教高中。所有的被调查者都同意参与这项研究。从研究参与者收集的信息采用半结构化访谈。结果表明,协同合作模式尚未在加里曼丹省中部天主教高中教育机构的范围内得到应用,由于学校存在的信息有限,家长、社区、校友关系、政府和行业的参与程度很低。排他性态度和照顾者成为阻碍与利益相关者建立伙伴关系的因素。学院意识到自身局限性的出现,抓住了与利益相关者建立伙伴关系的机会。
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引用次数: 0
Role of Creative Economy-Based Startups on Member Economic Improvement and Economic Resilience 创意经济型创业公司对成员经济改善和经济弹性的作用
Pub Date : 2021-10-29 DOI: 10.54518/rh.1.5.2021.172-178
B. Wibowo
This study aims to analyze the factors that make Gilak Brush start-up difficult to find members, evaluate the role of Gilak Brush start-up in dealing with human resource problems, and formulate solutions from Gilak Brush start-up to the economic resilience of members. This study used descriptive qualitative method. Data collection techniques through observation, interviews, literature study, internet, and documentation. The data analysis technique uses data reduction, categorization, data display and drawing conclusions. The results showed that the factors that made it difficult to get members consisted of prospective members' perceptions, standards, skills, work ethic, and idealism. The role to deal with resource problems is responded to by recruiting and selecting, developing and educating members, and organizing in accordance with limited human resources. The role of Gilak Brush start-up has an impact on economic resilience by increasing the economy per capita, there are two indicators to see this, namely the level of income and the fulfillment of living needs.
本研究旨在分析Gilak Brush创业公司难以找到成员的因素,评估Gilak Brush创业公司在处理人力资源问题中的作用,并制定从Gilak Brush创业公司到成员经济弹性的解决方案。本研究采用描述性定性方法。通过观察、访谈、文献研究、网络和文档收集数据的技术。数据分析技术采用数据简化、分类、数据显示和得出结论的方法。结果表明,影响入会的因素主要有:准会员的观念、标准、技能、职业道德和理想主义。处理资源问题的作用是根据有限的人力资源征聘和选择、发展和教育成员以及组织。Gilak Brush启动的作用通过增加人均经济来影响经济弹性,有两个指标可以看到这一点,即收入水平和生活需求的满足。
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引用次数: 3
Influence of Employee Discipline, Learning and Supervision on the Service Performance of Public Works in Bina Marga Office of Ponorogo Regency 员工纪律、学习和监督对波诺罗戈摄政比纳玛加办公室公共工程服务绩效的影响
Pub Date : 2021-08-30 DOI: 10.54518/rh.1.4.2021.143-149
N. Soetjipto, G. Kurniawan, S. Sulastri, A. Riswanto
This study aims to the influence of employee discipline, learning and supervision on the service performance of public works in Bina Marga office of Ponorogo Regency. The results showed the simultaneous influence of discipline and organizational learning behavior on the performance. The results empirically prove that discipline and organizational learning behavior is highly relevant as a measuring tool with sufficient accuracy to determine the service performance of service employees in the Public Works and Bina Marga Office of Ponorogo Regency. The simultaneous influence of employee discipline with learning behavior of organization on employees in the licensing sector at PU in Ponorogo Regency which has an impact on the performance or performance of public services can be illustrated that Public Works Department employees as a learning organization are not far from the mindset that only senior management can and do all the thinking for the whole institution. The learning behavior of organization challenges all employees to utilize their mental resources and potential, with the hope that every employee in the PU office can build their own community based on the principles of freedom, humanity, and a collective desire to learn. As a managerial implication, it can be said that discipline in the work process at the Ponorogo District Public Works office goes hand in hand with the willingness of employees to increas discipline and organizational learning behavior which are correlated to form service performance
本研究旨在研究员工纪律、学习和监督对Ponorogo Regency Bina Marga办公室公共工程服务绩效的影响。结果表明,纪律和组织学习行为对绩效的影响是同步的。实证结果证明,纪律和组织学习行为作为一种测量工具具有高度相关性,并具有足够的准确性来确定波诺罗戈摄政公共工程和比纳玛加办公室服务员工的服务绩效。在Ponorogo Regency的PU许可部门,员工纪律和组织学习行为对员工的同时影响对公共服务的绩效或绩效产生影响,可以说明公共工程部门作为一个学习型组织的员工离只有高级管理层才能为整个机构做所有思考的心态不远。组织的学习行为挑战所有员工利用自己的精神资源和潜能,希望PU办公室的每一位员工都能基于自由、人性和集体学习愿望的原则建立自己的社区。从管理意义上说,Ponorogo区公共工程办公室工作过程中的纪律与员工增加纪律的意愿和组织学习行为是密切相关的,而组织学习行为与形成服务绩效是相关的
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引用次数: 8
Electronic Land Certificates: Its Goals and Challenges 电子土地证书:目标与挑战
Pub Date : 2021-08-30 DOI: 10.54518/rh.1.4.2021.120-125
Elza Syarief
Recently, the Government through the Ministry of ATR/BPN launched a plan to adopt digital transformation. In accordance with this goal, there is a new breakthrough in making land certificates, namely electronic land certificates. This study aims to find out the challenges and results achieved in the application of electronic land certificates. The results showed that the transformation from physical certificates to electronic certificates takes time. The land certificate was an implementation of the Regulation of the Minister of ATR/Head of BPN No. 1 of 2021 concerning Electronic Certificates. The issuance of electronic certificates could later be done through land registration for the first time for unregistered land. In addition, the change of physical certificates into electronic certificates for registered land can be done voluntarily by the owner by visiting the land office
最近,政府通过ATR/BPN部启动了一项采用数字化转型的计划。与这一目标相适应,土证制作出现了新的突破,即电子土证。本研究旨在找出应用电子土地证书所面临的挑战和取得的成果。结果表明,从物理证书到电子证书的转换需要一定的时间。土地证是对ATR部长/ BPN负责人2021年关于电子证书的第1号条例的实施。此后,未注册土地可首次通过土地注册方式发出电子证书。此外,已登记土地的实物证书改为电子证书,业主可自行到土地办事处办理
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引用次数: 6
Effectiveness of Discovery Blended Learning on Concept Understanding and Student Motivation 发现式混合学习对概念理解和学生动机的影响
Pub Date : 2021-08-30 DOI: 10.54518/rh.1.4.2021.150-156
Tyas Nur Wijiastuti, S. Nurhayati
This study aims to determine the effectiveness of discovery blended learning towards understanding concepts and learning motivation in the material of class VIII human excretion system in SMP Negeri 27 Semarang. This research is an experimental study with a true experimental design type posttest only control group design. Sampling was done by purposive sampling, with each experimental group and the control class. Data was collected using tests, observation sheets, and questionnaire sheets. The results showed that discovery blended learning was effective against the understanding of concepts and learning motivation of VIII grade students in SMP Negeri 27 Semarang which was seen from the percentage of conceptual understanding between the experimental class and the control class, there were significant differences between the average value of the experimental class concept understanding and the control class and the average learning motivation of the experimental classDiscovery Blended Learning, Concept Understanding, Learning Motivation
本研究旨在确定发现混合学习对SMP Negeri 27三宝朗第八类人体排泄系统材料的理解概念和学习动机的有效性。本研究是一项真正的实验设计型后测纯对照组设计的实验研究。抽样采用目的抽样法,分为实验组和对照组。使用测试、观察表和问卷表收集数据。结果表明,发现式混合学习对三宝垄中学八年级学生的概念理解和学习动机有效,从实验班和对照班的概念理解百分比可以看出;发现混合学习、概念理解、学习动机在实验班与对照班的平均学习动机和实验班的平均学习动机之间存在显著差异
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引用次数: 5
Business Network Accessibility, Customer Relationship Management and Value Co-creation on Family Business Performance 业务网络可达性、客户关系管理和价值共同创造对家族企业绩效的影响
Pub Date : 2021-08-30 DOI: 10.54518/rh.1.4.2021.126-135
Hayati Nupus, Wawan Ichwanudin
This study aims to analyze the effect of customer relationship management (CRM) capability, business network accessibility (BNA), and value co-creation (VCC) on the improvement of familial distribution network (FDN). In addition, this study also analyzes the influence of customer relationship management (CRM), familial distribution network (FDN), business network accessibility (BNA), and value co-creation (VCC) on improving marketing performance (MP). The results of the study show that the accessibility of the business network has a positive contribution to the strength of the familial distribution network and marketing performance, the strength of the family distribution network has a positive contribution to the marketing performance. In addition, the combination of social networking and customer relationship management provides a great opportunity to enrich customer interactions and provide businesses with a way to manage and measure how they use social networks while successfully attracting social customers.
本研究旨在分析客户关系管理(CRM)能力、业务网络可达性(BNA)和价值共同创造(VCC)对家族分销网络(FDN)改善的影响。此外,本研究亦分析客户关系管理(CRM)、家族分销网络(FDN)、业务网络可及性(BNA)、价值共同创造(VCC)对提升行销绩效(MP)的影响。研究结果表明,经营网络的可达性对家族经销网络的强度和营销绩效有正贡献,家族经销网络的强度对营销绩效有正贡献。此外,社交网络和客户关系管理的结合为丰富客户互动提供了一个很好的机会,并为企业提供了一种管理和衡量他们如何在成功吸引社交客户的同时使用社交网络的方法。
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引用次数: 14
Socio-Cultural Approach on Disaster Risk Management of Sirnaresmi Customary Village, West Java 西爪哇Sirnaresmi习俗村灾害风险管理的社会文化方法
Pub Date : 2021-08-30 DOI: 10.54518/rh.1.4.2021.136-142
I. Permana, Rosliana Dewi, Johan Budhiana, Iyam Mariam, Lia Novianty, Rima Novianti Utami, Waqid Sanjaya, Abdul Rahman La Ede
The Sirnaresmi indigenous people are one of the communities that still maintain their traditional culture to this day. In carrying out the rules and customs in the community, Sirnaresmi Village has its own institutional structure. There are several stakeholder institutions that support landslide risk reduction in Sirnaresmi Village. This study aims to determine the socio-cultural life and disaster risk management of the customary community in Sirnaresmi Village, West Java. The result showed that efforts to reduce the risk of landslides in Sirnaresmi Village have been carried out. However, the capacity in Sirnaresmi Village is still insufficient to reduce the risk of landslides. Some possible solutions are disaster risk reduction efforts by community organizing in disaster management through the formation of Disaster Management Community Groups (KMPB) and increasing public knowledge in reducing disaster risk together with experts from the Regional Disaster Management Agency of Sukabumi Regency. The other practical implications were also suggested such as by nurturing local traditions to help reduce disaster risk and involving local leadership roles in disaster risk reduction efforts.
sinaresmi土著居民是至今仍保留其传统文化的社区之一。在执行社区规则和习俗方面,Sirnaresmi村有自己的制度结构。有几个利益相关机构支持Sirnaresmi村减少滑坡风险。本研究旨在确定西爪哇Sirnaresmi村习俗社区的社会文化生活和灾害风险管理。结果表明,减少Sirnaresmi村山体滑坡风险的努力已经开始实施。然而,Sirnaresmi村的能力仍然不足以减少山体滑坡的风险。一些可能的解决办法是,通过成立灾害管理社区小组(KMPB),在灾害管理方面进行社区组织,努力减少灾害风险,并与素kabumi县区域灾害管理局的专家一起提高公众对减少灾害风险的认识。会议还提出了其他实际影响,例如培育地方传统以帮助减少灾害风险,以及让地方领导参与减少灾害风险的努力。
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引用次数: 7
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Research Horizon
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