scholarly journals ANALISIS PERBEDAAN PENDAPATAN ASLI DAERAH (PAD) SEBELUM DAN SESUDAH PENGALIHAN PAJAK BUMI DAN BANGUNAN SEKTOR PERKOTAAN PERDESAAN (PBB-P2)

KINERJA ◽  
2017 ◽  
Vol 18 (1) ◽  
pp. 32
Author(s):  
Sigit Hutomo

This research is aimed to find empirical evidence on whether there is a significant difference between Regionally-Generated Income (Pendapatan Asli Daerah, or PAD) before and after the shift of the collection of Land and Building Taxes for Rural and Urban Sectors (Pajak Bumi dan Bangunan sektor Pedesaan dan Perkotaan, or PBB-P2) to regional governments. PAD is measured by local revenue sources. Three regencies/municipalities that have experienced the shift during the 2011-2013 period were selected for sampling. Secondary data were obtained from Revenue Realization Reports (Laporan Realisasi PAD) of Yogyakarta for the years 2011-2013, Revenue Realization Reports of Sleman and Bantul for the years 2012-2013, and PBB-P2 and the Sales Value of the Tax Object (Nilai Jual Objek Pajak, or NJOP) data obtained from DPPKAD. Meanwhile, primary data were obtained through interviews conducted with the PBB-P2 tax officers. The findings showed a significant difference of PAD. This, however, was not due to the shift of PBB-P2 tax collection to regional governments. The difference was caused by other revenue sources.Keywords: PBB-P2 tax collection shift, PAD

2017 ◽  
Vol 2 (02) ◽  
Author(s):  
Ninik Sumarwiyah ◽  
Tries Ellia Sandari

ABSTRACTAfter the passing of Law No. 6 of 2014 on 15th January 2014 This is a phenomenon that is quite large. Amendment Act 6 of 2014 occurred considerable changes ranging from power to regulate their own village to changes in the budget revenue and expenditure of the village. The purpose of this study was to determine how the budget revenue and expenditure village before and after the application of the law no.6 of 2014. This study used descriptive qualitative method. Types of data sources used are primary data and secondary data. The technique of collecting data by interview and documentation. Results of the discussion in this study is the budget revenue and expenditure village before and after the application of law No. 6 of 2014 concerning the village were analyzed by law no.6 of 2014 and related government regulations and can be obtained from the difference in the format of the structure, development and a recording system used in the kedungpapar village. This conclusion shows that before and after the application of law No. 6 of 2014 on the village applied in villages there are some fundamental differences from the format structure, up to the recording system development and preparation of budget revenue and expenditure of the village. So it takes the human resources better in order to improve the quality in the budget statement of revenue and expenditure of the village and in the preparation of the budget system is required to be accountable, transparent and participatory. Keywords: Budget, Budget revenues and expenditures of the village, a law on village


2021 ◽  
Vol 18 (1) ◽  
pp. 92
Author(s):  
Nugrahini Susantinah Wisnujatia ◽  
Suwandi S. Sangadji

<p><em>The use of pesticides in rice production has an impact on the environment. Pesticides are chemicals used to kill or control pests. The use of pesticides carries some risks, but farmers are used to using pesticides. However, the use of pesticides may lead to the contamination of groundwater. Therefore, the research question in this study was whether there any differences in rice production before and after pesticide reduction in Indonesia. This study aimed to analyze the difference between rice production before and after pesticide reduction in Indonesia. The secondary data in this study were rice production data from FAO. Data from 1968 to 1992 were data about rice production before reducing pesticide use in Indonesia, while data from 1993 to 2017 were data about rice production after reducing pesticide use in Indonesia. The applied data analysis was paired sample t-test using SPSS 25. The results indicated that there is a significant difference between rice production before and after reducing pesticide use in Indonesia. </em></p>


2022 ◽  
Vol 07 (01) ◽  
pp. 01-23
Author(s):  
P. P. R. P. S. Rathnapala

Vegetables are essential food items that provide daily nutritional requirements to maintain healthy life for human beings. Therefore, it is necessary to maintain continuous production and supply. The unexpected Covid-19 plague disrupted the production, sale and distribution of vegetables so that producers, traders as well as consumers happened to face unexpected problems. Accordingly, a study was conducted with the main objective to investigate the post harvesting losses associated with upcountry vegetable before and under COVID-19 pandemic situation comparatively. To achieve the main objectives a field survey was carried out by collecting primary data from 16 traders from the Economic Center and 50 farmers from 05 Grama Niladhari Divisions of Welimada divisional secretariat area using stratified sampling technique. Additional information was collected by using interviews with farmers and traders and secondary data. Data was analyzed using quantitative, qualitative methods and paired T tests were performed to confirm the difference between the variables associated with before and during the COVID-19 pandemic statistically. Results reviled that, there was a significant difference (p <0.05) in post-harvest losses coursed at farm, transport and wholesale lelves in marketing of vegetables before and during the COVID-19 pandemic. Several factors affected to increase post-harvest losses and there are the harvesting was delayed, number of barriers were faced during transportation, the economic center has been closed for several days, vegetable prices have fallen and wholesales have declined. It can be concluded that the post-harvest damage to upcountry vegetable has been affected by the covid-19 pandemic.


2016 ◽  
Vol 8 (9) ◽  
pp. 199
Author(s):  
Agnes Ogada ◽  
Amos Njuguna ◽  
George Achoki

Mergers and Acquisitions deals that create value constitute at least one or a combination of financial and operational synergy. This paper investigates the effect of synergy on financial performance of merged institutions in the financial services sector in Kenya. The paper adopted a mixed research design, pre and post-merger secondary data was collected from 40 (forty) institutions in the Kenyan financial services industry that had concluded their merger processes by 31 December 2013. Financial synergy was proxied using the liquidity ratio while operating synergy was measured using growth in sales. Primary data was used to explain the results of the secondary data. Panel data analysis was used to determine the change in the study variables and trends over time between 2009 and 2013, event window (pre-merger and post-merger) analysis was used to test for any significant difference in performance means before and after merger as a result synergy, while regression analysis was used to determine the relationship between synergy and profitability. Results show that there is a positive relationship between performance, operating synergy and financial synergy, and that there was significant improvement in performance post-merger. From these findings, the study recommends that institutions should critically evaluate the overall business and operational compatibility of the merging institutions and focus on capturing long-term financial synergies as this has a positive effect on the performance.


Author(s):  
Dr. Baneswar Kapasi ◽  
Dr. Mahesh Kumar Kurmi

COVID -19 has wedged all the major economies across the globe significantly. The World Health Organisation (WHO) first declared COVID-19 as a world health emergency in January 2020. The virus originated in Wuhan, China, but has been detected in over 200 countries. Amid the Coronavirus Pandemic, several countries worldwide resorted to lockdown to control infection. Due to lockdown, the production and distribution chains have been disrupted across the lands. All the segments of the economy have been impacted in different magnitude, and this has a direct impact on GDP, unemployment ratio, and tax collection. Goods and Services Tax (GST) is a harmonized tax of different indirect taxes in India. The GST collection reflects the volume of economic activities in India. Thus, in this paper, an attempt has been made to assess the impact of Covid-19 on the Indian economy concerning the quantum of Goods and Service collection in Indian during the lockdown period. For this study, secondary data relating to GST collection have been pooled from the official websites of the GST Council of India for the last three years, i.e., 2018 to 2020, and pair t-test have been run for testing statistical significance of the impact of COVID-19 on the quantum of the collection of Goods and Service Tax in India before and after lockdown announcement after adjusting the inflation factor. The results indicate no significant difference in the quantum of Goods and Services Tax Collection in India before and after the lockdown announcement due to the COVID-19 outbreak but a loss of Rs. 1,41,837 crore owing to the low collection of GST from March 2020 to August 2020 gives us a clear message that we should undoubtedly rethink the plans in more structural and more viable ways to reach a position to absorb any kinds of uncertain threats from the external environment. KEYWORDS: Covid-19, GST, Indian Economy, Pandemic, Lockdown


2020 ◽  
Vol 7 (2) ◽  
pp. 160
Author(s):  
Vina Ari Prastyorini ◽  
Koesnoto Supranianondo ◽  
Erma Safitri ◽  
Tjuk Imam Restiadi ◽  
Wurlina Wurlina ◽  
...  

The purpose of this study was known the difference of reproductive performans Limousine Cross Breed that haved artificial insemination from diffrence straw from BBIB Singosari and BBIB Lembang covering Conception Rate, Service per Conception, and Calving Rate in period 2016th. This study uses survey research which data from primary and secondary. Primary data were obtained from interview with Limousine Cross Breed breeders and secondary data were obtained from artificial insemination officer’s record. The observed variables are Conception rate (CR),  Service per conception (S/C) and Calving rate  (CvR). Data were analyzed descriptive that average and Chi Square.Result of research showed no significant difference (p>0.05) on CR, S/C and CvR between Limousin cross breed cows that haved artificial insemination from BBIB Singosari and BIB Lembang.


2018 ◽  
Vol 6 (1) ◽  
pp. 75-87
Author(s):  
Sri Wahyuningsih ◽  
Ridhani Rahmadiyanti

In order to improve the provision of services to the public in the field of parking, environmental arrangement, and order, and as a source of local revenue (PAD), serious and consistent effort is required. In order to achieve the service and implementation of development effectively, each region must be creatively able to create and encourage the increase of local revenue sources. One of the potential sources of Local Revenue (PAD) is from the parking services sector. The purpose of this analysis is to know the level of effectiveness and growth rate of Parking Parking Placement Levies (RTKP) and to know how big contribution of realization of Levy Parking Parking Area (RTKP) to Local Revenue (PAD) in Trade and LLMarket Service Office of Kebumen Regency . The main problem is how the level of effectiveness and growth rate of Parking Parking License (RTKP) and how much contribution of Parking Area Specific Levy (RTKP) to Local Own Revenue (PAD) in 2013-2015 at Trade and Market Service Office of Kebumen Regency. Namely the method of quantitative analysis, the data used are primary data and secondary data. The method of preparation used in this research is descriptive method of analysis. From the result of the analysis of the effectiveness of the realization of the acceptance of Parking Parking Places (RTKP) of the Department of Industry and Trade and Market Management Kebumen Regency can be said to be very effective because the effectiveness criteria is more than 100%. Positive growth with averages of 2014 and 2015 showed a positive growth of 102.125%. And the contribution of the realization of Local Parking Revenue (RTKP) revenue over the period of three years from 2013 to 2015 tends to increase with average showing contribution which is included in medium criterion that is with percentage equal to 21,84%.


2017 ◽  
Vol 13 (1A) ◽  
pp. 155
Author(s):  
Melkias ., Londo ◽  
Noortje M. Benu ◽  
Theodora M. Katiandagho

The objective of this research is to compare the benefits received of tofu before and after the increase in soybean prices in the payment system: payment system prior to production and after to production. This research was conducted in June to November 2016. The data used are primary data obtained through interviews of 10 (ten) respondents and secondary data obtained from the Malalayang Sub-district Office and the office of Service Industry at the Manado City. Analysis of the data used is the analysis of business advantage. The research result indicate that the increase in soybean prices resulted in a decrease of 14.28 percent profit amounted to -9.46 percent tofu for a businessman who uses a payment system prior to production and craftsmen who use the payment system after production decreased to -22.04 percent, the difference between the profit decline of tofu businessman that using a payment system before production and after production amounted to 12.58 percent. *jnkd*.


2015 ◽  
Vol 2 (2) ◽  
pp. 13-21
Author(s):  
Adnan Ali ◽  
Farzand Ali Jan ◽  
Mughira Jehanzeb

Stock exchanges crises have remained the major dilemma for countries from many years. This study was conducted to identify the various factors of the effects of stock market crash on investors’ behavior. The crash occurred in March 2005. The data collected was a five-year w.e.f. 2005, which is the primary data and was collected in Peshawar from brokerage houses. The objective of the study was to investigate the perceptions of investors about the main causes of the crash, to observe the relationship between money losses and the shares invested in high and low rated companies. Chi square test was applied to check the difference between before and after crash investment and association among investment in high and low rated companies. During test result it’s been vivid that my alternate hypothesis that is H1 showed significant result reflecting that sentiment are highly influenced by the fluctuations in stock prices. The results declared that there was significant difference between investment before and after crash. It is recommended that the Government should provide transparency system to give a good image to the country.


2019 ◽  
Vol 15 (3) ◽  
pp. 497
Author(s):  
Pinontoan Jennifer Juliana ◽  
Theodora Maulina Katiandagho ◽  
Paulus Adrian Pangemanan

This research aims to identify (1) the difference in the value of agricultural land before and after becoming the Manado-Bitung toll road and (2) describe the social and economic changes of landowners in tumaluntung village. The study was conducted on the object of the constructions of the Manado-Bitung toll road in the village of Tumaluntung. The time of the study from august to November 2017 and continued in May until June 2019. The method used in this research is descriptive method presented in tabular form. Determination of the sample using the (purposive sampling) method. Primary data used in this study were obtained through interviews with 15 landowners. The secondary data obtained from the Tumaluntung village office, internet through google scholar to get articles from various scientific journals and theses from other tertiary institutions related to the topic of research on the value of agricultural land. The results of the study show that (1) the value of agricultural land before becoming the Manado-Bitung toll road is higher than the value of land after the toll road has been built. (2) improve social status (making current landowners better at meeting needs because land compensation money is used by landowners to be deposited into bank as investment capital such as boarding houses, bakeries, livestock business chiken, showroom, restaurant cars for purchasing capital for cars used for transportation service..*eprm*


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