scholarly journals Evaluasi Kinerja Badan Pendapatan Daerah Kota Denpasar Dalam Pemungutan Pajak Bumi Dan Bangunan Perdesaan Perkotaan

2019 ◽  
pp. 1520
Author(s):  
IGA Anastasia Sukma Putri ◽  
Naniek Noviari

The purpose of this study was to determine the performance of the Denpasar City Revenue Agency in collecting Rural and Urban Land and Building Taxes. This study uses secondary data with data analysis used in this study is a comparative descriptive analysis related to value for money. Based on the results of the analysis, it can be seen that the performance of the Denpasar City Revenue Agency from the economic aspect is categorized as quite economical by obtaining an average economic ratio of 82%, from the efficient aspect classified as very efficient by obtaining an average efficiency ratio of 2.82 %, and from the aspect of effectiveness classified as very effective category by obtaining an average effectiveness ratio of 105%. The efforts made by the Denpasar City Revenue Agency to increase Rural and Urban Land and Building Taxes revenues are intensifying and extending. Keywords: Performance, land tax, value for money

2021 ◽  
Vol 21 (3) ◽  
pp. 1002
Author(s):  
Neng Setiawati ◽  
Satya Wahyudi ◽  
Novi Aulia

This study aims to analyze the level of efficiency, effectiveness and influence of the Rural and Urban Land and Building Tax (PBB-P2) on Regional Original Income (PAD) in Batang Hari Regency. The data used in this study are primary data obtained from the Regional Finance Agency of Batang Hari Regency and secondary data by conducting library research obtained from the literature and other information related to the problem under study. The analytical tools used are descriptive analysis, growth analysis, contribution/share, efficiency and effectiveness analysis, and simple regression analysis using IBM (Statistical Package for Social Science) SPSS version 26. The results showed that the average level of efficiency of Rural and Urban Land and Building Tax collection (PBB-P2) of 82.98 percent was categorized as quite efficient. The average level of effectiveness of PBB-P2 is 56.87 percent, including the less effective category. The results of the regression calculations show that the PBB-P2 variable has no effect on PAD receipts in Batang Hari Regency.


At-Taradhi ◽  
2017 ◽  
Vol 8 (1) ◽  
pp. 17
Author(s):  
Eny Dewi

This study aims to determine the effectiveness, efficiency and strategy of local tax management to increase the local receipt (PAD). The analysis technique used is descriptive analysis and SWOT analysis. The result of the research shows that the 2011-2015 average of effectiveness ratio of Banjarmasin City Local Tax is included in very effective category, so also efficiency ratio is in very efficient category. In detail the Local Taxes by type belonging to very effective categories include Hotel Tax, Restaurant Tax, Street Lighting Tax, Parking Tax, and Rural and Urban Land and Building Tax (PBB-PP). Fairly effective categories include Entertainment Tax and Advertising Tax, less effective category is a BPHTB tax, while the Swallow's Nest Tax is an ineffective category. Overall efficiency averages fall into the most efficient category, except the Tax on Land and Building Acquisition (BPHTB) and Rural and Urban Land and Building Tax (PBB-PP) which fall into the efficient category. Strategies to increase Local Receipt (PAD) are 1) to socialize and publicize services and public awareness of the importance of Local Taxes 2) Increase the use of better information technology so as to increase the capability in validation of tax potentials and levies more valid, 3) Simplify the bureaucratic stage and increase online services in terms of tax payments so as to attract public interest to pay taxes.Keyword: Local Receipt, Local Tax, Effectiveness Ratio, Efficiency Ratio


2018 ◽  
Vol 16 (1) ◽  
pp. 1
Author(s):  
Ria Manurung

Research conducted to obtain empirical evidence how the influence of independent variables of intellectual intelligence to accounting with moderating variables of emotional and spiritual intelligence. The research method used is descriptive quantitative with explanatory descriptive or explanatory research. This method is an explanatory research that proves the existence of causal relationship of independent variable (independent variable) that is intellectual intelligence; moderating variable (emotional and spiritual intelligence); and dependent variable (accounted dependent variable). Research begins by conducting library search, followed by primary data collection conducted by using questionnaires and secondary data through data analysis. And for the use of data analysis consists of descriptive analysis, classical assumption test and verification analysis with the method of Moderated Regression Analysis (MRA). This study is a census study with homogeneous and limited population of 92 students, all students of Accounting Graduate Program at UNSOED. Conclusion of research result that is: (1) Intellectual intelligence have influence either positively or signifikan to accountancy. Thus intellectual intelligence can lead students to more easily understand accounting, (2) Intellectual intelligence can be strengthened by emotional intelligence on accounting both positively and significantly. (3) Spiritual intelligence can strengthen the influence of intellectual intelligence on accounting both positively and significantly.


Author(s):  
PUTU OKA WARDIKA ◽  
RATNA KOMALA DEWI ◽  
NI WAYAN PUTU ARTINI

Analysis Customer Satisfaction in Buying Fresh Fruits in Moena Fresh Bali Increased consumption of fruits in the country have an impact on the growth of fruitsales in Indonesia. This increase causes the appearance of stiff competition in thebusiness of fruits. Moena Fresh Bali as one of the companies that sell fresh fruitsmust innovate or improve the shortage so that the consumers do not turn to otherproducts. Consumer behavior may help explain how consumers obtain satisfaction.The purpose of this research is to determine satisfaction of Moena Fresh Baliconsumers and to find out actions to increase customer satisfaction of Moena Fresh.The location of the research was conducted at four Moena Fresh outlets as it wasconsidered to represent consumers in every sub-district in Denpasar City. Thenumber of respondents was as many as 50 respondents and the sampling wasconducted by using accidental sampling. Types of data collected include quantitativeand qualitative data which were sourced from primary and secondary data. Methodsof data collection were by using interview techniques, observation, anddocumentation. Data analysis methods used were descriptive analysis, ImportancePerformance Analysis and Customer Satisfaction Index. Based on the results ofresearch, the calculation of CSI to the attributes of Moena Fresh Bali was 77.6% i.e.it meets the criteria of satisfaction. Based on the Matrix of Importance Performance,product attributes are classified into four quadrants and actions to improve customersatisfaction are through the improvement of attributes that become the main priority,namely the attributes of advertising / promotion, price, and discounts. The studysuggests that Moena Fresh Bali should perform printed and electronic publicationsand set competitive prices to maintain its customers.


2021 ◽  
Vol 8 (2) ◽  
pp. 89
Author(s):  
Eka Nunik Suharjanti ◽  
Ipah Budi Minarti ◽  
Lussana Rossita Dewi

<p class="Default"><em><span lang="IN">Assessment is part of a teacher's pedagogic competence and curriculum-13 must carry out cognitive, psychomotor and affective assessments. Online learning causes the implementation of psychomotor and affective assessments to be hampered. This study aims to determine the readiness and understanding of Biology teachers on psychomotor and affective assessments during online learning. The method used is qualitative with descriptive analysis. The sampling technique is a saturated sampling technique. The subject of the study, namely the Biology teacher of the SMA in Comal District, opened 5 teachers through filling out questionnaires distributed online on google forms and RPP documentation as well as evidence of the implementation of the assessment, while the student questionnaires were used as secondary data. Data analysis using descriptive analysis consists of reduction, data display, and verification. This study resulted in the finding that the teacher's assessment readiness profile during online learning can be declared ready to carry out psychomotor and affective assessments. Meanwhile, the profile of teachers' understanding of psychomotor and affective assessments can generally be obtained at a low level. An understanding profile that has an impact on misconceptions in the realm of assessment and the development of an assessment rubric that is not yet good so that human application cannot run optimally. In addition, the application of psychomotor and affective assessments during online learning is influenced by the factors of the teacher's IT ability and the facilities owned by the students.</span></em></p>


2018 ◽  
Vol 5 (1) ◽  
Author(s):  
M. Abdimas Haidar Rahbany

The purpose of this study was to determine the source of funds used in the micro and small businesses in the village supermarket Mulyoagung District of DAU. The method used is the method of survey, data analysis is qualitative descriptive analysis based on primary and secondary data. Based on the results of a survey conducted by the researchers of the 10 self-service according to the class of micro enterprises in the village Mulyoagung DAU Malang, there is a 100% initial planning. the source of funds used for micro and small businesses in the supermarket, the source of funds used approximately 75.5% use their own capital due, which was developed in the supermarket business is already quite big and cost quite a lot. Supermarkets that require considerable cost using capital loans at the bank around 24.5% to run a business in this way could make more developed self.


Author(s):  
Deasy Arisandy Aruan ◽  
Dianty Putri Purba

The purpose of this research is to find out how the contribution of Hotel Taxes in increasing the Regional Original Income of Medan City and what are the efforts in increasing the hotel tax. Sources of data used in this research are secondary data, namely in the form of targets and realization of hotel tax revenue and realization of local revenue Medan City from 2016 to 2018. The data analysis technique used in this study is to use descriptive analysis. Hotel Tax to Local Own Revenue is to compare the actual value of Hotel Tax with the realization of Local Own Revenue in Medan City. The results show that in 2016-2018, the contribution of Hotel Tax in the city of Medan increased every year. In contrast to the contribution, the value of the realization of Regional Original Income tends to fluctuate because, in 2016-2017, it increased, while in 2018, the realization value decreased.


2019 ◽  
Vol 15 (4) ◽  
pp. 408
Author(s):  
Mira Istiana ◽  
Yeni Yeni

The prevalence of hypertension in Indonesia increased to 34.1% in 2018. Hypertension incidence was higher in rural than urban. Psychosocial stress was hypertension risk factors. Individuals with psychosocial stress 3 times at risk get hypertension. The purpose was to determine effect of psychosocial stress on hypertension in rural and urban communities. A cross sectional study design with secondary data IFLS 5 in 2014. Sample was respondents of IFLS 5 who ≥15 years old and had blood pressure measurement data. The sample size was 10.008 in rural and 16,057 urban. Data analysis use complex sample as secondary data analysis technique by considering weighting when analyzing data. The results showed the hypertension was 29.7% in rural and 31.3% in urban. In rural, psychosocial stress increases the risk of hypertension after being controlled for age, sex, education, economic, marital status and BMI (PR = 1,108; 95% CI = 1,016-1,209). In urban, psychosocial stress increases the risk of hypertension after being controlled by age, sex, education, economic, marital status, BMI and tobacco consumption (PR=1,174; 95% CI=1,032-1,335). Psychosocial stress was a risk factor for hypertension. The importance of providing hypertension prevention education such as stress management techniques to prevent hypertension in integrated assistance post (Posbindu).


2020 ◽  
Vol 9 (2) ◽  
pp. 55
Author(s):  
Lidya Indrawati ◽  
Indrayuda Indrayuda

This study aims to reveal the procedures for presenting Persembahan Bungo dance in a guest welcoming event in Bungo Regency, Jambi Province. This is a qualitative research resulting descriptive analysis data. The main instrument in this study was the researcher itself and was assisted by supporting instruments such as writing instruments and cameras. The data used were primary and secondary data. The data were collected through literature study, observation, interview, and documentation. The data analysis was conducted bycollecting the data, reducing the data, presenting the data, and making conclusion. The results show that Persembahan Bungo dance has parts and sequences in each presentation. They are preparation before performing, initial stage, during the performance, and the end of the performance.Persembahan Bungo dance has 9 movements: Sembah Penghormatan, gerak selamat datang, sembah paduko, lenggang, putri malu, berinai, limbai, zapin bungo, and mambuko pagar ayu. The rules for performing Persembahan Bungo dance are compiled by custom or according to the customary rules in Bungo Regency, are in accordance with the motto of Bungo Regency, and pay attention to the values in a reception. For example, in the rule of washing betel, the betel must be washed first by the queen. This symbolizes cleanliness, purity, and respect for the welcomed guests by people of Bungo regency.Keywords: presentation, bungo dance, guest welcome


2020 ◽  
Vol 9 (4) ◽  
pp. 165
Author(s):  
Suci Okta Rahmadani ◽  
Indrayuda Indrayuda

The background of this research is the loss of one of arts in Korong Koto Tinggi, namely Silek Sunua. This research aims to revitalize Silek Sunua in Korong Koto Tinggi community, Gunuang Padang Alai village, Padang Pariaman regency. The method used was descriptive analysis with a qualitative form. The types of data in this study were primary and secondary data. The main instrument was the researcher itself. The data were collected through literature study, observation, interview, and documentation. The data analysis was conducted by using interpretation technique so that the truth can be obtained. The results of this study are efforts made to revitalize Silek Sunua. The efforts area ctivity excavation and re-activation as well as organization and socializat ionstructuring in Korong Koto Tinggi. Activity excavation and re-activation are done by holding back the Silek Sunua training and having organizational structuring torearrange the structure of the organization. Furthermore, the socialization is to reintroduce Silek Sunua to the community and the younger generation in Korong Koto Tinggi. Keywords: Revitalization, Sunua Silek, Koto Tinggi Korong


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