Studi Ekonomi dan Kebijakan Publik

Studi Ekonomi dan Kebijakan Publik adalah jurnal ilmiah yang mempublikasikan artikel ilmiah yang mengangkat topik ekonomi dan kebijakan publik serta topik-topik terkait. Naskah yang dikirimkan ke Studi Ekonomi dan Kebijakan Publik akan direview dengan metode double-blind peer review oleh mitra bestari pilihan kami. Studi Ekonomi dan Kebijakan Publik bertujuan untuk menjawab berbagai isu serta memediasi penyebarluasan perkembangan teoritis dan praktis di bidang ekonomi dan kebijakan publik melalui publikasi ilmiah.

Current Issue

Studi Ekonomi dan Kebijakan Publik adalah jurnal ilmiah yang mempublikasikan artikel ilmiah yang mengangkat topik ekonomi dan kebijakan publik serta topik-topik terkait. Naskah yang dikirimkan ke Studi Ekonomi dan Kebijakan Publik akan direview dengan metode double-blind peer review oleh mitra bestari pilihan kami. Studi Ekonomi dan Kebijakan Publik bertujuan untuk menjawab berbagai isu serta memediasi penyebarluasan perkembangan teoritis dan praktis di bidang ekonomi dan kebijakan publik melalui publikasi ilmiah.

Published
2022-07-05

Articles

Analisis Efisiensi Teknis, Alokatif dan Ekonomi pada Usahatani Padi Sawah

Purpose: Research objectives: the effect of input factors for lowland rice farming production, and technical efficiency, allocative, and economic use of lowland rice farming inputs. Method: The population is 908 farmers and the sample is taken using Sugiart's calculation, which obtained 51 samples by determining the sample by simple random sampling. Multiple linear regression analysis with Cobb-Douglas production function, technical efficiency analysis with DEA ??approach, allocation efficiency analysis and economic efficiency analysis. Results: 1) land area production factor, phonska fertilizer and KCL fertilizer significantly affect rice farming production, 2) technical efficiency value of 0.856, 3) allocative efficiency value of 2.72, 4) economic efficiency value of 2.32 . Conclusions: Lowland rice farming is not efficient in terms of technical efficiency, allocative efficiency and economic efficiency.

Analisis Kebijakan Pajak Penghasilan untuk UMKM Pasca Terbitnya Undang-Undang Nomor 7 Tahun 2021 Tentang Harmonisasi Peraturan Perpajakan

Purpose: The motivation behind this study is to decide the implication of Income Tax treatment for Micro, Small and Medium Enterprises (MSMEs) after the issuance of the new tax regulation of Tax Law No. 7 Year 2021 concerning Tax Regulation Harmonization. Method: This study utilizes an exploratory and descriptive methodology. The exploration method utilized is literature study, to be specific by collecting and reading works as books, journals, articles, and the Taxation Law and its carrying out guidelines. Results: The results of this study are there was significant change in Income Tax calculation if it is compared to previous regulation especially for personal taxpayer of MSMEs and there is a reduction in the amount of tax that must be paid by the MSMEs taxpayer. Limitations: The lack of supporting literature obtained by the authors regarding data on the development of MSMEs in Indonesia in 2020 also this study only carried out of Income Tax implication aspect of the Law Number 7 of 2021 concerning Tax Regulation Harmonization. Contribution: This research is expected to contribute for MSMEs and can be utilized as a kind of perspective for additional scientists.

Evaluasi Pengelolaan Alokasi Dana Desa dalam Upaya Meningkatkan Pembangunan dan Pemberdayaan Masyarakat

Purpose: To find out the effectiveness of the Village Fund Allocation policy in Muke Village, Amabi District, Oefeto Regency, NTT, it is seen from the context, input, process, and product and evaluate the level of the Village Fund Allocation management category Method: Namely quantitative research with a cross sectional approach. Results: Overall these dimensions have a fairly hicross-sectionals scale, namely: The overall context is 79.05 The overall input is 76.10, the overall process is 81.45 and the overall product is 76.88. Limitations: Based on the researcher's direct experience in the research process, there are several limitations, including: The number of respondents is only 33 people, of course, this is still not enough to describe the actual situation and object of research only focuses on the effectiveness of the ADD program in terms of context, input, process, and product as well as the level of management of Village Allocations in the Muke Village category, Amabi District, East Oefeto Regency. NTT. Contribution: For Muke Village, East Amabi Oefeto Region, to make more use of village subsidies and further develop development improvements and community empowerment. For the author or this research to increase knowledge and broaden insight and good experience regarding the problem of managing village fund allocations in an effort to improve community development and empowerment. For the Alma mater, the results of this study are expected to add new references from the analysis of ADD management in improving community development and empowerment.