scholarly journals EVALUASI IMPLEMENTASI SISTEM INFORMASI MANAJEMEN DAERAH TERHADAP PENGELOLAAN DATA KEUANGAN PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KOTA MANADO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Wigia A.L. Junus ◽  
Lintje Kalangi ◽  
I Gede Suwetja
Keyword(s):  
Asset Management ◽  
Financial Management ◽  
Research Method ◽  
Financial Data ◽  
Regional Finance ◽  
Management Board ◽  
Interview Technique ◽  
Regional Management ◽  
Key Informant ◽  
Descriptive Method

This study aims to evaluate the implementation of SIMDA to the management of financial data at the Regional Finance and Asset Management Board (BPK-AD) Manado City is in accordance with the general principles of local financial management. SIMDA is an application developed by BPKP to simplify regional financial management tasks. The research method used in this research is qualitative research by using interview technique with key informant, direct observation to the symptoms that appear in BPK-AD of Manado City and documentation study on related documents. The data collected were analyzed by descriptive method. The result of the research shows that the implementation of financial SIMDA to the management of financial data at Manado Finance and Regional Management Board (BPK-AD) of Manado City has not been fully in accordance with the general principle of local financial management. Keywords: Implementation of SIMDA, management of financial data, and general principles of local financial management.

scholarly journals ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 WAJIB PAJAK ORANG PRIBADI PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KOTA MANADO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Yeremia Gosal ◽  
Herman Karamoy ◽  
Jessy Warongan
Keyword(s):  
Asset Management ◽  
Income Tax ◽  
Director General ◽  
Taxable Income ◽  
Regional Finance ◽  
Management Board ◽  
Interview Technique ◽  
Permanent Employee ◽  
Excess Number

This study aims to determine the calculation and reporting of income tax article 21 permanent employee at the Regional Finance and Asset Management Board (BPK-AD) Manado City and comparing with the Minister of Finance Regulation no. 101 / PMK.010/2016 and Regulation of the Director General of Taxation Number: PER - 31 / PJ / 2012. Non-Taxable Income (PTKP) is a deduction in the calculation of income tax article 21. As for the increase of PTKP this causes the tax burden becomes even less zero, for individual taxpayer. The research method used is qualitative research using interview technique and documentation observation. Next describe the data received and present it in accordance with the actual situation. The result of the research shows that the calculation of Income Tax Article 21 individual taxpayer by BPK-AD of Manado City is not in accordance with Law Number 36 Year 2008 because the amount inputted has excess number which can cause Income Tax 21 increased; The determination of non-taxable income (PTKP) is in conformity with Regulation of the Minister of Finance no. 101 /PMK.010/2016; The reporting of PPh 21 employees, conducted through e-filling at the latest end of April, but not in accordance with tax regulations. Keywords: Calculation, Reporting, and Income Tax Article 21

scholarly journals Analisis Keuangan Pemerintah Daerah Kota Padang Tahun 2014-2018 untuk Mengukur Kinerja Keuangan Daerah

JURNAL PUNDI ◽  
2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Arnaldi Arnaldi ◽  
Irdha Yusra
Keyword(s):  
Financial Performance ◽  
Financial Management ◽  
Fiscal Decentralization ◽  
Financial Analysis ◽  
City Government ◽  
Fiscal Year ◽  
Regional Finance ◽  
Management Board ◽  
Study Approach ◽  
Regional Budget

This study aims to assess the financial performance of Padang City Government using Financial Ratio Analysis of Regional Budget for the Fiscal Year 2014 – 2018. Type of research is descriptive qualitative with case study approach. The processed data is the budget  Report of Padang City Government for Fiscal Year 2014 – 2018 were obtained from the internet publication on the official website of the financial management board and regional property of Padang City. The analysis used to analyze the regional financial performance is financial analysis by calculating the ratio of independence, Degree of Fiscal Decentralization,  Ratio of Efficiency and Ratio of Expenditure Congruence. While the analysis used to analyze the Ability of Regional Finance is to calculate the Share and Growth, Map of Regional Finance Capability and,  Based on the calculation and analysis of the Regional Financial Performance can be concluded that the pattern of the region’s autonomy level relationships in Padang City is instructive criteria. Degree of Fiscal Decentralization is still lacking, but the Ratio of Efficiency is also not efficient. The ratio of Expenditure Congruence shows the balance between expenditures is not balanced. Based on the calculation and analysis of the Regional Financial Capability can be concluded, that the condition of the financial ability of Padang City is still not ideal. Share and Growth calculation results, the position of Padang City in quadrant III

scholarly journals EVALUASI PENERAPAN AKUNTANSI PENERIMAAN DANA TRANSFER PADA BADAN PENGELOLA KEUANGAN DAN BARANG MILIK DAERAH PROVINSI SULAWESI UTARA

2015 ◽  
Vol 4 (1) ◽  
pp. 115
Author(s):  
Indah Helda Wantah ◽  
David P.E. Saerang ◽  
Lidia Mawikere
Keyword(s):  
Financial Management ◽  
Financial Statements ◽  
Regional Finance ◽  
Finance Management ◽  
Management Board ◽  
Local Revenue ◽  
Revenue Collection ◽  
North Sulawesi ◽  
Made In ◽  
Technical Terms

Each SKPD who has the task of picking and receiving local revenue collection and acceptance shall perform under the terms set out in the legislation. The purpose of this study was to determine the application of accounting receipt of funds transfer in Financial Management Board and Regional Property North Sulawesi Province. Accounting receipt of funds transfer includes a series of activities of receiving, recording, distribution and accountability in the management of money that is the Regional Finance Management Unit (SKPKD) and / or Unit (SKPD). The method used is descriptive qualitative. Based on this study, the obtained results that the Financial Management Board and Regional Property North Sulawesi receive funds transfers from the center, are recorded in the form of journal and distribution in accordance with applicable regulations, and accountability made in the financial statements. However, the Financial Management Board and Regional Property North Sulawesi need to improve the understanding of the technical terms for each employee.

scholarly journals PENERAPAN SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) BARANG MILIK DAERAH PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KOTA MANADO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Sepang Gisella Monica ◽  
David Paul Elia Saerang ◽  
Sonny Pangerapan
Keyword(s):  
Information System ◽  
Management Information System ◽  
Asset Management ◽  
Computer Application ◽  
Regional Government ◽  
Management Information ◽  
Regional Management ◽  
Qualitative Descriptive ◽  
The City ◽  
Descriptive Method

Regional management information system application is a computer application program that is integrated and can help the process of the administration of the local government from the provincial level, city level until the sub-district level. SIMDA consists of 26 separate application that can be distributed to construct the SKPD with  ntegrated database system so that the output can be used by the regional government to help the decision making process. The purpose of this research is to know the Applying of Regional Management Information System Regional Assets on Financial and Asset Management Agency of the city of Manado. The analysis method used is qualitative descriptive method. The results of the study showed that the applying of the SIMDA-BMD on BPKAD had run well, starting from planning, procurement, use, administration, utilization, maintanence and deletion are well under way, but there is a weakness in this application which cannot be used on windows 10.Keywords: Regional Management Information System, Regional Assets.

scholarly journals STRATEGY TO INCREASING REAL REGIONAL INCOME OF SURABAYA

2017 ◽  
Author(s):  
wisnu putro
Keyword(s):  
Asset Management ◽  
Tax Revenue ◽  
Research Approach ◽  
Regional Finance ◽  
Management Board ◽  
Contribution Analysis ◽  
Lévy System ◽  
Target Set ◽  
The Difference ◽  
The Government

The purpose of this research is to know and analyze hotel and restaurant tax policy in Surabaya. This research uses a quantitative approach, which is a research approach that many claimed by using numbers, ranging from data collection, interpretation of the data and the appearance of the results. Data analysis in this study using the analysis of the difference between the potential and the realization of tax and contribution analysis. Contribution analysis to find out how big contribution of hotel and restaurant tax to Revenue of Area of Surabaya. The result of research indicates that overall hotel and restaurant tax is still in the category of contributing greatly because the percentage of contribution above 4%. In addition, in order to minimize fraud on hotel and restaurant revenues to be paid for taxes, the online levy system should be included in the Surabaya Local Regulations on Local Taxes. The suggestion that can be submitted by the researcher is the government apply the policy in the form of Local Regulation about the procedure of online tax levy system for hotel and restaurant taxpayer so that any transactions that have been entered in the cash register automatically 10% of the transaction has been entered at the tax revenue. In addition, the relevant agencies (Tourism Office, Regional Revenue Service, Regional Finance and Asset Management Board) which handles hotel and restaurant tax in Surabaya should conduct a more solid coordination so that the tax target set is not too far with the realization of the existing tax .

scholarly journals ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN PEKALONGAN

2020 ◽  
Vol 17 (1) ◽  
pp. 49
Author(s):  
Rizka Ariyanti ◽  
Singgih Setiawan ◽  
Nur Cahyati
Keyword(s):  
Financial Management ◽  
Research Method ◽  
Secondary Data ◽  
Tax Revenue ◽  
Contribution Ratio ◽  
Literature Study ◽  
Local Revenue ◽  
Descriptive Research ◽  
Study Techniques ◽  
Descriptive Method

The purpose of this study was to determine the effectiveness and contribution of advertisement tax revenue to local revenue in Pekalongan Regency in 2014-2018. This study uses secondary data obtained from the Regional Financial Management Agency of Pekalongan Regency.The research method used is descriptive method and data collection techniques. Observations were made using observation, interview, documentation and literature study techniques. The method in this study uses qualitative and descriptive research types.The results of this study indicate that the effectiveness of advertisement tax revenue during the period 2014 - 2018 has a ratio of more than 100% so it can be said to be very effective. The contribution of advertisement tax to Pekalongan Regency's Regional Revenue (PAD) during the period 2014 - 2018 with the contribution ratio is still below 10% so it is said to be very less. Keywords       : Effectiveness, Contribution, Original Regional Revenue

scholarly journals Analisis Penerapan Sistem Transaksi Non Tunai Dalam Pengelolaan Keuangan Daerah Pada Badan Keuangan Dan Aset Daerah Kabupaten Dairi

PERSPEKTIF ◽  
2021 ◽  
Vol 11 (1) ◽  
pp. 272-285
Author(s):  
Fitri Rosalina N. Samosir ◽  
Badaruddin Badaruddin ◽  
Nina Siti Salmaniah Siregar
Keyword(s):  
Training Program ◽  
Financial Management ◽  
Transaction Processing ◽  
Qualitative Approach ◽  
Field Conditions ◽  
Regional Finance ◽  
Cash Transaction ◽  
Financial Transactions ◽  
Descriptive Method

This study aims to determine, analyze and factor constraints in the application of non-cash transaction systems in regional financial management at the Regional Finance and Assets Agency of Dairi Regency. This study uses a descriptive method with a qualitative approach, namely taking data related to the problems to be studied so that it can be described descriptively, qualitatively and comprehensively, which describes the prevailing reality and discusses the problems raised related to the Application of the Non-Cash Transaction System. In Regional Financial Management at the Regional Finance and Assets Agency of Dairi Regency. The results showed that the Regional Finance and Assets Agency of Dairi Regency has not been able to fully implement non-cash financial transactions on revenue receipts and expenditures as stipulated in Perbup Dairi No. 43 of 2020. The obstacles faced in implementing or implementing transactions have not been overcome, because there are indeed many field conditions that are not in accordance with the implementation of non-cash transactions. Employees are still not able to handle non-cash transaction processing, while the training program is inadequate because the available equipment, especially for practicing, is very limited.

scholarly journals Negative Forms in Nusa Penida Dialek

2018 ◽  
Vol 2 (1) ◽  
pp. 50
Author(s):  
Ni Made Wiriani ◽  
I Nyoman Rauh Artana
Keyword(s):  
Research Method ◽  
Distinctive Features ◽  
Interview Technique ◽  
Descriptive Method

This research entitled Negation In Balinese Language Dialects Nusa Penida. This study aims to describe the expression of negation in the dialect of Nusa Penida. The Balinese dialect of Nusa Penida has its own distinctive features when compared with the Balinese language in general. Limitations to be achieved in this study is the determination of negation in the dialect of Nusa Penida. This review provides information about the negatives in Balinese dialect of Nusa Penida. The research method used is a descriptive method and interview technique. (Mahsun, 2005). The conclusion of this research is that the form of negation in the dialect of Bali Nusa Penida language is expressed lexically namely ndek, tare, bohung, au nah, and tare enden. While ndek and tare both have the meaning of 'no'. Both can also replace each other in the construction of certain sentences such as sentence prohibitions and sentences that states never. The word bohung has inherent meaning 'not so'. This word can not be replaced. The word au nah has two meaning 'no tau (pasti)' and 'tidak tau (ragu)'. While tare enden has meaning of 'not yet'.

scholarly journals Mewujudkan Desa Bebas Korupsi Melalui Pengelolaan Keuangan Desa Terpadu

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Dewi Kania Sugiharti ◽  
Ajie Ramdan
Keyword(s):  
Financial Management ◽  
Research Method ◽  
Government Regulation ◽  
Financial Risks ◽  
Supervision System ◽  
Regional Finance ◽  
State Finance ◽  
Village Government ◽  
The Village ◽  
Financial Losses

Artikel ini membahas masalah pengelolaan keuangan desa terpadu yang harus dilaksanakan oleh pemerintah desa untuk menghindari terjadinya korupsi. Hal tersebut penting untuk memahami permasalahan pengelolaan keuangan desa yang terjadi. Metode penelitian yang digunakan yakni  metode penelitian yang bersifat yuridis-normatif dengan mengambil contoh kasus korupsi pengelolaan dana desa di Simalungun, Mojokerto, Magetan, dan Ciamis. Hasil penelitian menunjukkan bahwa keuangan desa adalah termasuk keuangan negara. Pasal 93 ayat (1) PP No. 43 Tahun 2014 tentang Peraturan Pelaksana UU No. 6 Tahun 2014 tentang Desa menentukan Perencanaan, Pelaksanaan, Penatausahaan, Pelaporan dan Pertanggungjawaban harus dilakukan dalam mengelola keuangan desa terpadu. Pengelolaan keuangan desa terpadu menurut Kerugian keuangan negara yang terjadi di empat desa tersebut merupakan kesalahan pengelolaan keuangan negara. Asas pengelolaan keuangan desa yaitu transparansi, akuntabilitas dan partisipatif harus diterapkan oleh pemerintahan desa dalam pengelolaan keuangan desa untuk mencegah terjadinya kerugian keuangan negara. Risiko keuangan desa yang diprediksikan oleh BPKP berpotensi mengakibatkan kerugian keuangan negara. Prediksi tersebut seharusnya ditindaklanjuti dengan memperketat sistem pengawasan kepada kepala desa serta perangkatnya dalam mengelola keuangan desa, kerja sama beberapa kementerian diantaranya Kementerian Keuangan, Kementerian Desa dan Transmigrasi, Kementerian Dalam Negeri, dan perlu dilakukan untuk mencegah terjadinya kerugian keuangan negara.This article discusses the problem of integrated village financial management that must be carried out by the village government to avoid corruption. This is important to understand the problems of village financial management that occur. The research method used is a juridical-normative research method by taking examples of corruption cases of village fund management in Simalungun, Mojokerto, Magetan and Ciamis. The results of the study show that village finance is part of state finance. Because regional finance is a part of state finance. Integrated village financial management based on Article 93 paragraph (1) of Government Regulation Number 43 of 2014 concerning Implementing Regulations Law Number 6 Year 2014 concerning Villages includes Planning, Implementation, Administration, Reporting and Accountability. The state financial losses that occurred in the four villages constituted a mistake in managing state finances. The principle of village financial management, namely transparency, accountability and participatory must be applied by the village government in managing village finance to prevent the loss of state finances. Village financial risks predicted by the BPKP have the potential to result in state financial losses. The prediction should be followed up by tightening the supervision system to the village head and its instruments in managing village finance, coordination between the finance ministries, the interior ministry and village ministries & transmigration needs to be done to prevent the loss of state finances.

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