No abstract

Ramadan in the year of 2020 is the witness of global pandemic caused by the spread of Covid-19 that significantly alters human behaviors. In response to the current phenomenon, the present study is conducted to scrutinize how the holy month of Ramadan and global pandemic affect human religiosity and donating behaviors. To this end, this study employed a web-based questionnaire to gather the required data from 128 Indonesians who were voluntarily participated upon invitation. Using WarpPLS to analyze the data, the results showed that there was a significant influence of global pandemic situation and Ramadan on the level of religiosity. Moreover, the pandemic situation also encouraged the exist growth of donation institutions. This study further revealed the positive impact of the holy month of Ramadan and religiosity on human donating behaviors. In other words, Ramadan and global pandemic increased the level of human religiosity and the existence of donation institutions, as a results, their donating behaviors were also improved. However, this study found that the existence of donation institutions did not have any influence on human donating behaviors. These results offer an implication that Ramadan and global pandemic obviously provide a direct impact on religiosity and human donating behaviors.

Spices are a priceless wealth of Indonesia. Many other countries in the world import it especially Europeans who desperately need pepper for almost all the flavors of its cuisine. The culinary history of Indonesia is not spared from the raw ingredients of spices that become the main raw materials of Indonesian specialties. Almost all the flavors of cuisine throughout Indonesia use spices as seasoning "Madura" has a typical culinary that also uses spices such as soto, satay, Kaldu, and Nasi serpang. With the proliferation of culinary business in Madura and also the needs of daily cuisine that in fact use spices; This makes the need for spices increase. But with such a wide distribution and widespread spice plantations in Madura, encourage researchers to know the distribution process of the spices after harvesting until it reaches the hands of consumers (from scratch to plate). The distribution process can be explained in more detail by using one of the “Accounting Information System” business processes called "Supply Chain". In the "Supply Chain" will be explained a clear sequence of spices began to be planted-harvested-merchant-consumers. An Accounting Information System framework which is consists of "input-process-outputs". Input can be input or raw materials (spices seeds), while the process are: Spices begin to be planted, maintained then harvested (as output). The Output (harvested Spices) are entering the Chain of “Supply Chain”; they are going to be marketed or distributed to consumers directly, or sent to middle traders, and or sent to the market. The Supply Chain is expected to be able to better known in detail the journey of "The Spice" to reach the consumer to be used as the main spice in cooking, along with the price that occurs and the relationship that occurs between producers, middle parties and consumers. This research was conducted using qualitative methods. The data processing technique by interviewing several important informants Spices are a priceless wealth of Indonesia. Many other countries in the world import it especially Europeans who desperately need pepper for almost all the flavors of its cuisine. The culinary history of Indonesia is not spared from the raw ingredients of spices that become the main raw materials of Indonesian specialties. Almost all the flavors of cuisine throughout Indonesia use spices as seasoning "Madura" has a typical culinary that also uses spices such as soto, satay, Kaldu, and Nasi serpang. With the proliferation of culinary business in Madura and also the needs of daily cuisine that in fact use spices; This makes the need for spices increase. But with such a wide distribution and widespread spice plantations in Madura, encourage researchers to know the distribution process of the spices after harvesting until it reaches the hands of consumers (from scratch to plate). The distribution process can be explained in more detail by using one of the “Accounting Information System” business processes called "Supply Chain". In the "Supply Chain" will be explained a clear sequence of spices began to be planted-harvested-merchant-consumers. An Accounting Information System framework which is consists of "input-process-outputs". Input can be input or raw materials (spices seeds), while the process are: Spices begin to be planted, maintained then harvested (as output). The Output (harvested Spices) are entering the Chain of “Supply Chain”; they are going to be marketed or distributed to consumers directly, or sent to middle traders, and or sent to the market. The Supply Chain is expected to be able to better known in detail the journey of "The Spice" to reach the consumer to be used as the main spice in cooking, along with the price that occurs and the relationship that occurs between producers, middle parties and consumers. This research was conducted using qualitative methods. The data processing technique by interviewing several important informants spread across 4 Regency in Madura which is very helpful in solving problems in the formation of the Supply Chain. across 4 Regency in Madura which is very helpful in solving problems in the formation of the Supply Chain.

Tujuan penelitian ini adalah untuk mengetahui efektivitas dan kontribusi Pajak Daerah terhadap Pendapatan Asli Daerah Kota Surabaya. Karena salah satu pendapatan yaitu berasal dari hasil pajak daerah. Pajak merupakan sumber pendapatan daerah agar daerah mampu mengatur rumah tangganya sendiri. Metode penelitian ini menggunakan penelitian kuantitatif deskriptif. Data Penelitian ini adalah data sekunder. Hasil Analisis pada tahun 2009-2018 menunjukkan bahwa pajak reklame memiliki rata-rata efektivitas terendah (93,46%) dan pajak restoran memiliki rata-rata tingkat efektivitas yang tertinggi (103,89%), serta untuk kontribusi pajak hiburan memiliki kontribusi yang terkecil (1,75%) dan pajak restoran memiliki kontribusi yang terbesar (8,56%). Berdasarkan hasil perhitungan efektivitas dan kontribusi tersebut seharusnya pemerintah Kota Surabaya selalu mengajak masyarakat agar berperan aktif dalam pemungutan pajak daerah dan retribusi daerahnya juga, serta diharapkan untuk selalu bersifat terbuka dan transparansi dengan penggunaan dan realisasi.   Kata Kunci: Efektivitas, Kontribusi, Pendapatan Asli Daerah, Pajak Daerah