scholarly journals Efforts To Improve Regional Original Income of Medan City Through Hotel Taxes

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.

2021 ◽  
Vol 31 (3) ◽  
pp. 704
Author(s):  
Deasy Arisandy Aruan ◽  
Dianty Putri Purba

The purpose of this research is to find out how the effectiveness and contribution of hotel taxes in increasing the source of regional revenue. Sources of data used in this study are secondary data, there’s the form of targets and realization of hotel tax revenue and realization of regional revenue (PAD) Medan City from 2014 to 2018. The data analysis technique used in this study is to use descriptive analysis. To determine the level of effectiveness is to compare the hotel tax realization value with the hotel tax target that has been set by the Regional Government of Medan City. And to find out how to analyze the contribution of hotel tax to Regional Revenue (PAD) is to compare the value of hotel tax realization with the realization of regional revenue (PAD) in Medan City. The research result states that in 2014-2018, the effectiveness and contribution of hotel tax tends to fluctuate every year. The value of hotel tax effectiveness is in the value of 93-114% and is in the very effective criteria, except in 2015 entering the effective criteria. Meanwhile, the contribution is worth 5-7%, so that it is in the very poor criteria in increasing the regional revenue (PAD) of Medan City. Keywords: Hotel Tax; Regional Revenue (PAD).


Author(s):  
Usman Funangi ◽  
Julius Ary Mollet ◽  
Charly M. Bisay

The purpose of this research is to find and analyze how much the effectiveness of the local asset management and all that will be conducted in order to raise local revenue. Data used is secondary data. Analysis technique using the ratio of effectiveness and the ratio of contribution. The result shows the ratio of effectiveness and the ratio of contributed to local revenue show a fairly good measurement, this can be seen from the the percentage value. Keywords: effectiveness, contribution, local revenue.


Author(s):  
Dita Dwi Agustina Darmanto ◽  
Indro Herry Mulyanto ◽  
Suratna Suratna

This study aims to determine the potential hotel tax that actually has inYogyakarta City, how far the level of hotel tax effectiveness and how much the hotel tax contribution in the City of Yogyakarta. This research is included in the type of quantitative descriptive research. The population in this study are all hotels in the city of Yogyakarta. The data used in this study are secondary data obtained from the Regional Finance and Assets Agency, Yogyakarta Central Statistics Agency. The sampling technique used is non probability sampling by means of purposive sampling based on selected criteria. The analysis technique uses the analysis of hotel tax potential calculations, analysis of hotel tax effectiveness calculations and analysis of hotel tax contribution calculations.The results of this study point out that the comparison between hotel tax  potential with the realization of hotel tax revenue within five years is from years 2011-2015 there is a big difference, with a potential hotel tax of Rp. 425,219,891,636 and realized hotel tax revenue of Rp. 335,529,045,226, then the local government lost the potential of Rp. 89,690,846,410, from the two hotel classifications in the city of Yogyakarta star hotels that have a greater proportion of potential than non-star hotels. The level of effectiveness shows that hotel tax revenue shows the average percentage is still below 100% with the criteria "Not Effective" so that it can be concluded that the realization ofhotel tax revenue in the city of Yogyakarta has not yet reached the maximum potential, while the level of hotel tax contribution to local revenue in The city of Yogyakarta in accordance with the targets set by the local government shows a percentage above 4% with the criterion "Very Contribute", so it can be concluded that the hotel tax contribution also contributes greatly to local original income in the city of Yogyakarta 


2019 ◽  
Vol 6 (2) ◽  
pp. 42-65
Author(s):  
Agustin Agustin

This study aims to analyze the control of receivables on the collection of cash flowreceivables at PT.Cowell Development Tbk. The data analysis technique used inthis research is descriptive qualitative method. Qualitative descriptive analysis isa data analysis technique that is done by collecting data, clarifying data,explaining and analyzing so that it provides information and images that areappropriate to the problem being faced or researched. Sources of data in thestudy used are secondary data sources and primary data. From the results of thestudy show that the control of receivables is the billing process with a long time tothe bills that are due. PT. Cowell Development Tbk must be more active in thecollection of receivables so that the balance of the amount of receivables is nottoo large so that it will affect the effectiveness of cash flow.


2019 ◽  
Vol 8 (10) ◽  
pp. 6119
Author(s):  
Putu Rico Pradana ◽  
Gede Bayu Rahanatha

The purpose of this study is to explain and obtain empirical evidence about the effect of trust on perceived usefulness, the effect of trust and perceived usefulness on buying interest. The population in this study is consumers in the city of Denpasar who have an interest in buying fashion products at the online store Zalora. The number of samples used in this study were 110 respondents. The data analysis technique used in this research is Path Analysis. The results showed that trust has a positive and significant effect on perceived usefulness, trust has a positive and significant effect on consumer buying interest, perceived usefulness has a positive and significant effect on consumer buying interest, and perceived usefulness positively and significantly mediates the effect of trust in consumer buying interest. This has the meaning that consumers who already have confidence in Zalora's online store fashion products, then supported by the perception of good benefits for consumers, can increase consumer buying interest in the online site Zalora. Keywords: perceived usefulness, trust, buying interest, online shop, fashion


2018 ◽  
Vol 16 (1) ◽  
pp. 55-77
Author(s):  
Malik Ibrahim

The current study aims to describe the effectiveness of CTL approach (REACT) to improve students' self confidence in mathematics. It is a classroom action research (PTK). The subjects of the study were students of grade VIII MTs Nurul Ihsan Sukarara in the academic year 2017/2018 consisting of 29 students. Data analysis technique used is descriptive analysis. The findings show that students' confidence in mathematics in the first cycle reached 10.3% for high category, 55.2% for moderate, and 34.5% for low category. Meanwhile, in the second cycle students' self-confidence score on mathematics reached 6.9% for very high category, 72.41% for high category, and 20.69% for moderate. This study indicates that there is an increase of students' self confidence in mathematics due to CTL approach (REACT).


Author(s):  
Erwin Febriansyah ◽  
Ade Tiara Yulinda ◽  
Diah Purnamasari

The formulation of the problem in this study is how financial performance of Dua Muara of saving loan cooperative in the city of manna in 2015-2017 seen from ratio liquidity, solvency and provability.The purpose of this study is to determine financial performance of  simpan pinjam cooperative  in the city of manna in 2015-2017 seen from ratio liquidity, solvency and provability.The object of this researchis the Financial report of Dua Muara of saving loan cooperative in the city of manna in 2015-2017.  Data analysis technique used in this reseach  are quantitative  descriptive and interpretating of the data so that it can give Clear description under study Using financial formulation. The result of analysis trough financial report of Dua Muara of saving loan cooperative using financial are report good enough. So it can be conclude that financial performance of of Dua Muara of saving loan cooperative are good enough  but it is necessary to improve the calculation of the financial statement


Jurnal Office ◽  
2018 ◽  
Vol 4 (1) ◽  
pp. 33
Author(s):  
Rahmawati Rahmawati ◽  
Aris Baharuddin ◽  
Nasaruddin Nasaruddin ◽  
Haerul Haerul

This study aims to determine the effectiveness of office layout in the archive section at PT. Bosowa Berlian Motor Makassar. This research uses quantitative descriptive research with observation, questionnaire, interview and documentation data collection techniques. The population in this study all employees at PT. Bosowa Berlian Motor, amounting to 136 people and the sample in this study as much as 50 percent, the total was 68 respondents. The data analysis technique used is by using descriptive analysis that is to present each question item using a percentage formula. The results showed that the three indicators in this study generally showed quite effective results, starting from the indicators of office spatial planning, the results of which were quite effective, indicators of employee placement whose results were quite effective, and indicators of the office's physical environment whose results were effective. Of the three indicators provide an overview that can be concluded that the office layout in the archive section at PT. Bosowa Berlian Motor Makassar as a whole is considered quite effective. 


2020 ◽  
Vol 8 (2) ◽  
pp. 187
Author(s):  
Haruli Dwicaksana ◽  
. Pujiyono

<p>Abstract<br />This article aims to know the use of cryptocurrency can replace conventional money as a means of  payment in Indonesia. This article belongs to the type of normative legal research that is prescriptive to produce a new concept in resolving the problems faced by supported by a legal approach and a case approach. The data used is secondary data with primary binding and fundamental material. Data collection techniques using library studies. The data analysis technique used by the authors is a silogism analysis. The results showed that cryptocurrencies are difficult to substitute for conventional currency use as a means of payment in Indonesia because there is no centralized authority governing as well as the value of a relatively unstable cryptocurrency from Conventional currency that has been circulating in Indonesia is the rupiah, it is difficult to use cryptocurrency as a means of payment at the least level of Use daily.<br />Keywords: Payment Tools; Paymeny Systems; Conventional Currency; Cryptocurrency.</p><p>Abstrak<br />Artikel ini bertujuan untuk mengetahui penggunaan cryptocurrency dapat menggantikan uang  konvensional sebagai alat pembayaran di Indonesia. Artikel ini termasuk ke dalam jenis penelitian hukum normatif yang bersifat preskriptif untuk menghasilkan konsep baru dalam menyelesaikan permasalahan yang dihadapi, didukung dengan pendekatan undang-undang dan pendekatan kasus. Data yang digunakan merupakan data sekunder dengan bahan hukum primer yang sifatnya mengikat dan mendasar. Teknik pengumpulan data menggunakan studi kepustakaan. Teknik analisis data yang digunakan penulis merupakan analisis silogisme. Hasil penelitian menunjukkan bahwa cryptocurrency sulit untuk menggantikan kegunaan mata uang konvensional sebagai alat pembayaran di Indonesia karena tidak ada otoritas terpusat yang mengatur serta nilai dari cryptocurrency yang relatif tidak stabil dari mata uang konvensional yang sudah beredar di Indonesia yaitu rupiah, maka sulit untuk menggunakan cryptocurrency sebagai alat pembayaran di tingkat paling kecil yaitu penggunaan sehari-hari.<br />Kata Kunci: Alat Pembayaran; Sistem Pembayaran; Uang Konvensional; Cryptocurrency.</p>


2021 ◽  
Vol 1 (1) ◽  
pp. 38-45
Author(s):  
Wahyudi Rusdi ◽  
Revaldi Aliu

The purpose of this study was to determine the Financial Performance of South Bolaang Mongondow Regency (Bolsel) through an analysis of the effectiveness of PAD. The object of the research is the Regional Finance and Revenue Management Agency (BPKPD) of South Bolaang Mongondow Regency. The data used is secondary data from the 2017-2020 budget realization report. The data analysis technique is descriptive quantitative analysis. The results showed that the analysis of the effectiveness of PAD at the BPKPD of South Bolaang Mongondow Regency in 2017 and 2018 was quite effective, then increased to very effective in 2019 and 2020. For Trend analysis in the next 5 years, the results tend to increase, this is a very good implementation of performance. South Bolaang Mongondow Regency.


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