Pendapatan Asli Daerah Kota Surabaya Sebelum Dan Sesudah Sistem Pajak Online

This research aims to examine the difference of Original Regional Revenue Surabaya before and after the Online Tax System in the 2015-2017 period. The population in this research are hotel tax, restaurant tax, and parking tax in Surabaya city area in every month at 2015-2017 period which amount to 36 data. The data in this research are secondary data covering the realization and target of hotel tax, restaurant tax, and parking tax during the 2015-2017 period obtained from Surabaya City Financial and Regional Tax Management Board. Hypothesis test using independent t independent test analysis, using SPSS. The results showed that there are differences in the original income of Surabaya city before and after the online tax system in 2015-2017. The achievement of effectiveness level before and after the online system is increase in hotel tax and parking tax, whereas in restaurant tax the achievement of its effectiveness is stable from 2015-2017. So with the online tax system will provide convenience and provide oversight of taxpayers in reporting the amount of tax, so the potential for tax leakage can be minimized which will automatically give influence in increasing the original income of the city of Surabaya

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Analisis Kinerja Keuangan Pemerintah Kota Bandung Sebelum dan Setelah Mendapatkan Opini WTP dari BPK

Jurnal Ilmiah Ekonomi Global Masa Kini ◽

10.36982/jiegmk.v11i1.1062 ◽

2020 ◽

Vol 11 (1) ◽

pp. 56

Author(s):

Faesal Fazlurahman ◽

Chandra Fatriananda ◽

Rifqie Jauhari

Keyword(s):

Financial Performance ◽

Secondary Data ◽

City Government ◽

Financial Independence ◽

Regional Income ◽

Financial Reports ◽

Regional Finance ◽

Before And After ◽

The Difference ◽

The City

<div class="page" title="Page 1"><div class="layoutArea"><div class="column">ABSTRACTThe purpose of this research is to find out the difference on the financial performance of Bandung before and after obtaining an unqualified opinion in terms of regional financial independence, effectiveness of regional income, efficiency of regional income, and growth in regional income. This study uses secondary data in the form of Bandung City government financial reports from 2014 to 2018. The financial performance of the City of Bandung is measured by financial ratios then compared with performance indicators. The results showed that the ratio of independent regional finance, the ratio of effectiveness of regional income, and growth of regional income. Financial performance of Bandung City before and after obtaining a fair opinion without exception has shown a significant improvement, this is evidenced by the increasing ratio of regional independence, and increasing the effectiveness of regional income.Keywords: Financial Performance, Unqualified Opinion, Regional Financial Independence, Regional Income Efficacy, Regional Income EfficiencyABSTRAKTujuan penelitian ini adalah untuk mengetahui apakah terdapat perbedaan dalam kinerja Pemerintah Kota Bandung sebelum dan sesudah mendapatkan opini wajar tanpa pengecualian dalam hal kemandirian keuangan daerah, efektivitas pendapatan daerah, efisiensi pendapatan daerah, dan pertumbuhan pendapatan daerah. Penelitian ini menggunakan data sekunder berupa laporan keuangan pemerintah Kota Bandung dari tahun 2014 sampai 2018. Kinerja keuangan Kota Bandung diukur dengan rasio keuangan kemudian dibandingkan dengan indikator kinerja. Hasil penelitian menunjukkan bahwa rasio independen keuangan daerah, rasio efektivitas pendapatan daerah, dan pertumbuhan pendapatan daerah kinerja keuangan kota bandung sebelum dan sesudah memperoleh opini wajar tanpa pengecualian telah menunjukkan perbaikan yang berarti, hal ini dibuktikan dengan meningkatnya rasio kemandirian daerah, serta meningkatnya Efektivitas pendapatan daerah.Kata Kunci: Kinerja Keuangan, Opini Wajar Tanpa Pengecualian, Kemandirian Keuangan Daerah, Efektivitas Penerimaan Daerah, Efisiensi Penerimaan Daerah</div></div></div>

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REKSADANA SYARIAH dan KONVENSIONAL DI INDONESIA

KEUNIS ◽

10.32497/keunis.v9i2.2629 ◽

2021 ◽

Vol 9 (2) ◽

pp. 120

Author(s):

Nurseto Adhi ◽

Dewi Pratiwi Aji ◽

Winarni Winarni

Keyword(s):

Mutual Funds ◽

Mutual Fund ◽

Stock Exchange ◽

Hypothesis Test ◽

Secondary Data ◽

Sampling Technique ◽

Test Analysis ◽

Significant Difference ◽

The Difference ◽

Differential Test

This study aims to test the difference between the conventional mutual fund and the sharia mutual fund on performances and risk. The development of mutual fund products is based on 2 (two) categories, conventional mutual funds, and sharia mutual funds (www.ojk.go.id). Based on data from the Data Center and Statistics of Islamic Mutual Funds, the performance of Islamic mutual funds is still underperformed compared to conventional mutual funds. Therefore, testing the performance of Islamic mutual funds by testing the performance of conventional mutual funds has not been widely tested. Secondary data was used in this study with all 1425 mutual funds from 2012-2017 on the Indonesia Stock Exchange was used as the population in this study is. The purposive sampling technique determines the sample in this study. The sample used in this study was Conventional and Shariah mutual fund in Indonesia Stock Exchange (IDX) with six products each. This hypothesis test used Differential Test tools with data analysis techniques using Paired sample t-test analysis using SPSS 25. In this study, we found that there was a significant difference between the return on conventional mutual funds and Syariah mutual funds. While the risk, Sharpe method, Treynor method, and Jensen method have not significant difference between conventional mutual funds and Syariah mutual funds.

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Has it done properly? The Difference between Before and After Social Distancing’s Policy Implementation in Controlling Covid-19 in Jakarta, Indonesia

E3S Web of Conferences ◽

10.1051/e3sconf/202020212031 ◽

2020 ◽

Vol 202 ◽

pp. 12031

Author(s):

Rony Darmawansyah Alnur ◽

Meita Veruswati ◽

Al Asyary

Keyword(s):

Secondary Data ◽

P Value ◽

Late Response ◽

Social Distancing ◽

Resource Setting ◽

Low Resource Setting ◽

The Social ◽

Before And After ◽

Social Restriction ◽

The Difference

Social distancing shall be effective to control Covid-19 spread. However, its effectiveness is doubtfully due to late response of authority in a low-resource setting such as Indonesia. This study aims to present the effectiveness of large-sale social restriction (LSSR) as the social distancing policy by analyze the chronological as well as the difference between before and after LSSR implementation in Jakarta, Indonesia. The secondary data analysis was derived from surveillance data for Covid-19 from government authorities, including the Ministry of Health and the local government of Jakarta. Two statuses related to Covid-19 were examined in the study: incidence and suspect. These Covid-19 statuses were presented in daily rates with pre and post of LSSR policy in Jakarta, Indonesia. LSSR policy had just implemented over a month after the first multiple cases found. The number of positive confirmed patients increased significantly after the LSSR (p-value = 0.000; mean difference = -70.532). This study’s findings showed that social distancing was not effective to control Covid-19 incidence which indicates the late response of the authorities.

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ANALISIS PERBEDAAN ABNORMAL RETURN DAN TRADING VOLUME ACTIVITY SEBELUM DAN SESUDAH PERISTIWA PENETAPAN UNDANG-UNDANG TAX AMNESTY

JMM UNRAM - MASTER OF MANAGEMENT JOURNAL ◽

10.29303/jmm.v10i3.661 ◽

2021 ◽

Vol 10 (3) ◽

pp. 186-198

Author(s):

I Komang Wisnu Wardhana ◽

Hermanto Hermanto ◽

I Nyoman Nugraha AP

Keyword(s):

Abnormal Return ◽

Trading Volume ◽

Secondary Data ◽

Volume Activity ◽

Analytical Technique ◽

Tax Amnesty ◽

Average Abnormal Return ◽

Before And After ◽

The Difference

The purpose of this study was to determine the difference in the average abnormal return and trading volume activity before and after the enactment of the tax amnesty law on the LQ-45 index. The type of data used in this study is secondary data with data collection techniques using the documentation method. Determination of the sample in this study using purposive sampling method with certain criteria so as to obtain 45 samples. The analytical technique used in this research is paired sample t-test with an observation period of 10 days. The results of this study indicate that: (1) There is no difference in the average abnormal return before and after the enactment of the tax amnesty law. (2) There is no difference in the average trading volume activity before and after the enactment of the tax amnesty law.

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IPTEKS PENCATATAN PENDAPATAN ASLI DAERAH DI BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA MANADO

Jurnal Ipteks Akuntansi Bagi Masyarakat ◽

10.32400/jiam.2.02.2018.21780 ◽

2018 ◽

Vol 2 (02) ◽

Author(s):

Meylan Febiola Palenteng ◽

Christian Datu

Keyword(s):

Regional Income ◽

Management Board ◽

Local Revenue ◽

Tax Management ◽

The City ◽

Descriptive Method

Regional original income is regional income originating from the results of regional taxes, regional restitution, profits from regionally-owned enterprises, and other legitimate local revenues in exploring funding in the implementation of autonomy as a manifestation of the principle of decentralization. The purpose of this study is to analyze the comparison of the realization of local revenue in the Tax Management and Retribution Agency of the City of Manado during 2016-2017. The method used in this study is descriptive method. It's good that the leadership of the Regional Tax and Retribution Management Board of the City of Manado pays more attention to regional revenue so that there is no significant increase or decrease every year.Keywords : analysis of local revenue, recording, realization

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The difference of the salivary volume before and after drinking the rosella tea (Hibiscus sabdariffa)

Padjadjaran Journal of Dentistry ◽

10.24198/pjd.vol22no3.26889 ◽

2010 ◽

Vol 22 (3) ◽

Author(s):

Mutiara Indah Permata Sari Islami ◽

Edeh Roletta Haroen ◽

Sri Tjahajawati

Keyword(s):

In Vitro Study ◽

T Test ◽

Hibiscus Sabdariffa ◽

Test Analysis ◽

Community Benefits ◽

Significant Difference ◽

Before And After ◽

Quasi Experimental ◽

The Difference

Introduction: Roselle plants (Hibiscus sabdariffa) is one of the herbs that began to be used by the community. Benefits of this plant is quite a lot for health. The portion taken for consumption is the red flower petals. oselle tea is one of the sour beverages which can affect the salivary gland secretion. The purpose of this study is to analyzed the difference of salivary volume before and after drinking roselle tea. Methods: This study has been conducted to 40 students of Faculty of Dentistry, Padjadjaran University, ranging from 18-23 years of age with good general condition. This study is quasi-experimental in vitro study using the paired test analysis with α = 0,05 of the data collected from salivary volume. Results: The result of study indicates that the average of salivary volume before drinking roselle tea is 1,90 milliliter. After drinking roselle tea, the average of salivary volume is 4,54 milliliter. The result of paired test analysis shows that t-test is 16,172 and t-table is 2,022. The value of t-test > t-table. Result of statistic shown there is significant difference of salivary volume before and after drinking roselle tea. Conclusion: There is a difference of salivary volume before and after drinking roselle tea.

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EFFECTIVENESS ABOUT TECHNIQUES OF PUZZLE GAMES IN UNDERSTANDING THE CONCEPT WHEN LEARNING SOCIAL SCIENE AT JUNIOR HIGH SCHOOL OF 40 BANDUNG (Quasi Experimental Study at Junior High School of 40 Bandung)

International Journal Pedagogy of Social Studies ◽

10.17509/ijposs.v2i2.10167 ◽

2018 ◽

Vol 2 (2) ◽

pp. 63

Author(s):

Yosefin Candra Erladini

Keyword(s):

High School ◽

Experimental Study ◽

Junior High School ◽

Junior High ◽

Hypothesis Test ◽

Control Group ◽

Before And After ◽

Quasi Experimental ◽

The Difference ◽

Puzzle Games

Abstract-The present study was motivated by the author’s eagerness to investigate the effectiveness about techniques of puzzle games in understanding the concept when learning social sciene at Junior High School of 40 Bandung. This research was aimed to explain the ability of understanding the concept when learning social sciene before and after applying the techniques of puzzle games, explaining the effect from techniques of puzzle games when learning social sciene, and showing the effectiveness from techniques of puzzle games when learning social sciene. The study employed quasi experimental study with the design of pretest-posttest control group. According to hypothesis test showed the difference between the ability of understanding the concept social sciene at experimental class and the capability at controlled class, after the experimental class being given techniques of puzzle games treatment when learning social sciene. Consequently, it can be conclude that implementing the techniques of puzzle games was really effective to be used in understanding the concept when learning social sciene.Keywords: Techniques of puzzle games, The understanding of concept, Sosial sciene.

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ANALISIS ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDESA) SEBELUM DAN SESUDAH PENERAPAN UNDANG-UNDANG NOMOR 6 TAHUN 2014 DI KABUPATEN JOMBANG (Survey pada desa Kedungpapar kecamatan Sumobito Periode 2012-2016)

JEA17: Jurnal Ekonomi Akuntansi ◽

10.30996/jea17.v2i02.3167 ◽

2017 ◽

Vol 2 (02) ◽

Author(s):

Ninik Sumarwiyah ◽

Tries Ellia Sandari

Keyword(s):

Qualitative Method ◽

System Development ◽

Secondary Data ◽

Recording System ◽

Primary Data ◽

Application Of Law ◽

Before And After ◽

The Difference ◽

The Village ◽

Budget Revenue

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

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EFEKTIVITAS BLACK GARLIC UNTUK MENURUNKAN TEKANAN DARAH PADA PASIEN HIPERTENSI

Media Ilmu Kesehatan ◽

10.30989/mik.v8i2.304 ◽

2020 ◽

Vol 8 (2) ◽

pp. 126-132

Author(s):

Annaas Budi Setyawan ◽

Siti Khoiroh Muflihatin

Keyword(s):

Blood Pressure ◽

P Value ◽

Phytochemical Analysis ◽

Test Analysis ◽

Work Area ◽

Lower Blood ◽

Fermented Product ◽

Before And After ◽

Chemical Content ◽

The Difference

Background: Black Garlic is a fermented product of garlic that can be used as a herbal medicine for hypertension management. Based on the results of phytochemical analysis in black garlic There are several chemical content such as allicin, S-allyl Cystein, flavonoids, and hydrogen sulfide. The content of SAC, allicin, flavonoids and hidrogen sulfide in black garlic is a compound that can be used to lower blood pressure. Objective: The objective of this research is to prove the effect of Black Garlic on reducing blood pressure in hypertensive patients. Methods: The research method used a one group pretest and posttest design without a comparison group (control). The sample in this study were 15 people with hypertension in the work area of the Sempaja Public Health Center. To find out the difference in blood pressure with hypertension before and after being given a daily treatment of decoction of Black Garlic. Results: The result of statistical test analysis showed that the variable systolic blood pressure of p-value is 0.001 < 0.05, and diasttolic blood pressure of p-value is 0.000 < 0.05. Conclusion: The result showed that there was a significant influence on blood pressure before and after giving black garlic.

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PENGELOLAAN PENGGUNAAN PESTISIDA DALAM MENDUKUNG PEMBANGUNAN BERKELANJUTAN DI INDONESIA

SEPA Jurnal Sosial Ekonomi Pertanian dan Agribisnis ◽

10.20961/sepa.v18i1.47297 ◽

2021 ◽

Vol 18 (1) ◽

pp. 92

Author(s):

Nugrahini Susantinah Wisnujatia ◽

Suwandi S. Sangadji

Keyword(s):

Research Question ◽

Secondary Data ◽

Rice Production ◽

Production Data ◽

Pesticide Use ◽

Paired Sample ◽

Significant Difference ◽

Before And After ◽

Pesticide Reduction ◽

The Difference

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.

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