scholarly journals Analisis Pengendalian Intern Penerimaan Pajak Bumi Dan Bangunan Pada Badan Pengelola Pajak Dan Retribusi Daerah Kota Medan

2021 ◽  
Vol 4 (1) ◽  
pp. 24-37
Author(s):  
Hafsah Hafsah ◽  
◽  
Reski Finta Loka ◽  

This study aims to determine whether the internal control of land and building tax receipts at the Medan City Regional Tax and Retribution Management Agency has been implemented properly. The author conducted research using descriptive methods. The type of data collected is qualitative data, in which the data sources used are primary data and secondary data and data collection techniques are documentation and interviews with staff of Medan City Regional Tax and Retribution Management Agency in the field of land and building tax. Based on the results of the analysis of this research, it can be seen that the internal control of land and building tax revenue has not been implemented properly because there are still multiple duties on employees and monitoring in collecting taxes has not fully carried out direct monitoring of taxpayers so that many personal or corporate taxpayers are still does not carry out its obligation to pay the PBB. With the inadequate internal control principle, the revenue from land and building tax has not been realized.

2019 ◽  
Vol 6 (1) ◽  
pp. 1-6
Author(s):  
Vina Islami ◽  
Vina Islami

AbstractThe purpose of this study to determine: (1) on the system mortgage (mortgage) PT. Bank Bank Tabungan Negara Tbk. Bogor Branch, (2) analyze the effectiveness of the system of mortgage (mortgage) in order to reduce non-performing loans. This type of research is a descriptive study. Studies using primary data sources and secondary data sources, with the data from interviews with employees. Data collection techniques using observation, interviews, and documentation. The results of the research showed that the system of credit is good enough to see the results of the NPL, but still lack a document - a document that is used to clarify the penginformasian system of mortgage (mortgage). And there is a discrepancy of employees in the implementation of tasks and responsibilities.  Keyword : System, Housing Loan, Non-performing loan, the Internal Control  


2020 ◽  
Vol 2 (1) ◽  
pp. 12-21
Author(s):  
Aldi Saputra ◽  
Novianita Rulandari

The phenomenon of this research is that entertainment tax revenue in DKI Jakarta has not been maximized. this is because there is still a lack of awareness of taxpayers and entertainment tax collection that has not been running optimally. This study aims to determine the analysis of strategies for increasing entertainment tax revenue in DKI Jakarta. This research method uses descriptive qualitative methods, with data collection techniques through observation, documentation and interviews. Data sources consist of primary data and secondary data. The results of this study indicate: (1) the strategy for entertainment tax revenue can be increased due to cooperation with other agencies and extensification of entertainment tax objects, as well as monitoring and collection. (2) the obstacle is the lack of awareness of taxpayers and resources, and (3) the efforts that have been made, namely by increasing the quality and quantity of resources both within the organization and the taxpayer itself.


2020 ◽  
Vol 3 (1) ◽  
pp. 41
Author(s):  
Veny Puspita

The purpose of this study was to determine the composition of brand equity and word of mouth for customer decisions regarding deposit accounts at BRI Bank Parman Bengkulu. The nature of this research is associative. In accordance with the nature of this study, two types of qualitative data and quantitative data. Research data sources: primary data and secondary data. Respondents in this study are those who have savings at Bank BRI Parman Bengkulu. Data collection techniques using a questionnaire and the data obtained were analyzed using. Research Results The brand equity variable and Word of Mouth has influence both partial and simultaneous on the customer's decision to save. It should be like that


2021 ◽  
Vol 2 (3) ◽  
pp. 59
Author(s):  
Susanti Krismon ◽  
Syukri Iska

This article discusses the implementation of wages in agriculture in Nagari Bukit Kandung Subdistrict X Koto Atas, Solok Regency in a review of muamalah fiqh. The type of research is field research (field research). The data sources consist of primary data sources, namely from farmers and farm laborers who were carried out to 8 people and 4 farm workers, while the secondary data were obtained from documents in the form of the Bukit Kandung Nagari Profile that were related to this research, which could provide information or data. Addition to strengthen the primary data. Data collection techniques that the author uses are observation, interviews and documentation. The data processing that the author uses is qualitative. Based on the results of this study, the implementation of wages in agriculture carried out in Nagari Bukit Kandung District X Koto Diatas Solok Regency is farm laborers who ask for their wages to be given in advance before they carry out their work without an agreement to give their wages at the beginning. Because farm laborers ask for their wages to be given at the beginning, many farm workers work not as expected by farmers and there are also farm workers who are not on time to do the work that should be done. According to the muamalah fiqh review, the implementation of wages in agriculture in Nagari Bukit Kandung is not allowed because there is an element of gharar in the contract and there are parties who are disadvantaged in the contract, namely the owner of the fields.


Author(s):  
Arini Amalia Rahma ◽  
Siti Mutmainah

<em>Internal control is a process carried out by the company to provide adequate guarantees for achieving control objectives. The objective of this Research is to find out the current internal control system that is applied at PT Pegadaian (Persero) Kaliwungu Branch Service in the process of granting credit. The next objective is to identify whether the components of internal control applied are according to COSO. The data used are qualitative data, primary data, and secondary data. The methods of collecting data are interview, observation, and questionnaire. For writing the Research uses descriptive and exposition methods. There are five components of internal control according to the Committee of Sponsoring Organization (COSO), they are Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring. The results of the discussion in the Research shows that the application of the internal control system for granting credit at PT Pegadaian (Persero) Kaliwungu Branch Service is in accordance with COSO internal control component, but the Control Environment and Control Activities has not been fully implemented.</em>


2019 ◽  
Vol 11 (1) ◽  
pp. 9
Author(s):  
Alby Alfaro

This research is motivated by the condition of banquet management in handling wedding events at Pangeran Beach Hotel, Padang City, this can be seen from the lack of planning before the wedding event. This research is a descriptive study with qualitative data. The types of data used are primary data and secondary data. Data collection techniques used were interview, observation, and documentation. 1) The hotel does not have any planning regarding Research, organizing tasks and responsibilities of the Hotel. 2) planning on event design is only carried out by consumers, 3) Planning in determining the time and place of the wedding is only planned by the consumer. 4) Planning regarding coordination has been well planned, organizing tasks and responsibilities has been going well. 5) Planning the evaluation after the wedding event has been well planned by each hotel department, organizing the duties and responsibilities of each leader has been well implemented, the actions of the leadership of each department have been carried out properly and supervision in conducting evaluations has been well done.


2016 ◽  
Vol 4 (2) ◽  
pp. 92
Author(s):  
I Gusti Ngurah Fredi Firawan ◽  
Ida Bagus Suryawan

Nungnung Waterfal is located in Pelaga Village, Petang District, Badung Regency. Nungnung Waterfal have several potentials that can be developed into a natural taourist attraction. It is the researchers wanted to know the potential of what is owned by NungnungWaterfall that can be developed into a tourist attraction. Types of data and data sources used are the data Qualitative, Quantitatif, primary data and secondary data. Collection data by Observasi, interviews, library, and using purpose sampling method, data analytic method using qualitative descriptive that applies the facts found in the field. Nungnung Waterfallhas the potential of natural and artificial potential that could be developed into a tourist attraction. Natural potential possessed NungnungWaterfallis landscapes, mountains, waterfalls, and forests. As for the potential of artificial owned by Nungnung Waterfallnamely supporting facilities including a gazebo for resting place for tourists and take pictures in the area of Nungnung Waterfall.


Author(s):  
Ni Putu Sri Prajayanti ◽  
◽  
I M Sudana ◽  
I G M Karma ◽  
◽  
...  

This research aims to determine the marketing strategy that must be taken from the results of the SWOT analysis at the b Hotel Bali & Spa Denpasar. This study uses primary data sources and secondary data sources with data collection methods through interviews, observation and questionnaires. The analysis technique used is a qualitative descriptive analysis technique, namely the SWOT analysis technique which explains, first, the data collection stage at the Bali Hotel & Spa Denpasar regarding the identification of internal and external factors in the form of strengths, weaknesses, opportunities, and threats, the second is the analysis stage, and third namely the stage of decision making to determine the strategy to be taken by the company. The research results from the SWOT analysis show that the company is in quadrant I, where it shows a problem regarding for the strength to see opportunities where the strategy taken is the SO strategy used to be applied in developing strategies that can be suggested at management b Hotel Bali & Spa Denpasar, to can improve the progress of the hotel going forward.


2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Veronica Waworundeng ◽  
Inggriani Elim ◽  
Novi S. Budiarso

The purpose of study aims to determine the growth of restaurant tax revenues and analyze the potential and realization of restaurant tax revenues in Kabupaten Minahasa Utara. The data used to analyze that is qualitative data, the source using primary and secondary data. Data collection methods used in this study descriptive analysis method, which aims to explain about the object. The result of the research shows that the realization of restaurant tax is big enough compared to the potential of restaurant tax revenue. The effectiveness shows its effective.Keywords: Restaurant Tax, Restaurant Tax Potential, Restaurant Tax Reception and Restaurant Tax Effectiveness


Author(s):  
Sudarmiani, Waini Astuti

<p><em>This study aims to determine the implementation of the UPPKS program, the role of UPPKS cadres, the supporting components of the UPPKS program and obstacles in family economic empowerment activities through the UPPKS program in Sukorejo Village, Saradan, Madiun. The type of research used is descriptive qualitative with a case study approach. Data sources used are primary data and secondary data. Data collection is done by observation, interviews and documentation. The validity of the data uses source triangulation. The results show, (1) The implementation of family economic empowerment through the UPPKS program in Sukorejo Village runs quite well in savings and loan activities. (2) The role of UPPKS cadres in Sukorejo Village is as facilitators in conveying what their members want to the UPPKS program organizers. (3) Supporting components in the implementation of UPPKS activities in Sukorejo Village are Village Village, Saradan PLKB, and BKKBN. (4) Obstacles in the process of family economic empowerment through the UPPKS program in Sukorejo Village, namely the existence of members who are less active in the activities of UPPKS groups and members who move domiciles, so that UPPKS members are reduced.</em></p>


Sign in / Sign up

Export Citation Format

Share Document