scholarly journals ANALISIS EFEKTIVITAS DAN EFISIENSI PENERIMAAN PAJAK DAERAH PROVINSI SULAWESI UTARA PERIODE 2013-2017

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Susanti Talondong ◽  
Jenny Morasa ◽  
Steven J. Tangkuman
Keyword(s):  
Analytical Method ◽  
Descriptive Analysis ◽  
Tax Revenue ◽  
Regional Government ◽  
Quantitative Descriptive Analysis ◽  
Tax Revenues ◽  
The North ◽  
North Sulawesi ◽  
Effectiveness And Efficiency ◽  
Quantitative Descriptive

Regional Tax is one of the biggest revenues of the regional government. To optimize local tax revenue, it is necessary to see the effectiveness and efficiency of the regional tax. The objectives of this study are (1) to determine the level of effectiveness of local tax revenues in North Sulawesi Province in 2013-2017 (2) to determine the level of efficiency of local tax revenues in North Sulawesi Province in 2013-2017. This research was carried out at the Office of the North Sulawesi Province Tax and Retribution Management Agency (BP2RD). The analytical method used in this research is quantitative descriptive analysis. The research results obtained are that local tax revenue from 2013-2017 has the highest variation in revenues in 2017 at 107.65% and the lowest in 2015 amounted to 91.66%. The level of effectiveness and efficiency of local tax revenues in North Sulawesi Province from 2013-2017 is very effective and efficient.Keywords: Local Tax, Effectiveness, Efficient

scholarly journals ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK SARANG BURUNG WALET TERHADAP PENERIMAAN PAJAK DAERAH DI KABUPATEN MINAHASA TENGGARA

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Frandy Demsy Abed Rotulung ◽  
Linda Lambey ◽  
Sherly Pinatik
Keyword(s):  
Data Analysis ◽  
Descriptive Analysis ◽  
Tax Revenue ◽  
Ratio Analysis ◽  
Regional Government ◽  
Analysis Method ◽  
Quantitative Descriptive Analysis ◽  
Local Taxes ◽  
Data Analysis Method ◽  
Quantitative Descriptive

Swallow's Nest Tax is a tax on the activities of taking Swallow's Nest Business. Regional Government of Southeast Minahasa District collects the local taxes. The purpose of this study is to measure the effectiveness and contribution of tax revenue swallow's nest against local tax revenue of Southeast Minahasa District. Data analysis method in this research is using quantitative descriptive analysis method, based on effectiveness ratio analysis and contribution. The effectiveness level of Swallow’s Nest tax in 2015 only amounted to 68.75% still classified as less effective, in 2016 is still classified as less effective with a percentage of 80.00%, in 2017 increased to 196.40% effectively. Contributions tax of Swallow’s Nest against local tax revenue of South Minahasa District still on the very less ratio. Fluctuation of effectiveness and contribution of Swallow’s Nest tax against local tax revenue of Southeast Minahasa District can be surmountable or can be improved.Keywords:       Swallow's Nest Tax, Local Tax, Effectiveness, Contribution

scholarly journals Analisis perkembangan kemampuan keuangan daerah pada Pemerintah Provinsi Sulawesi Utara tahun anggaran 2014-2018

2020 ◽  
Vol 2 (1) ◽  
pp. 10
Author(s):  
Keren Kezia Rejoice Adlin Mamangkey ◽  
Hendrik Manossoh ◽  
Heince Rudy Nicky Wokas
Keyword(s):  
Qualitative Research ◽  
Analytical Method ◽  
Descriptive Analysis ◽  
Provincial Government ◽  
Financial Ratios ◽  
Regional Government ◽  
The North ◽  
North Sulawesi ◽  
Financial Growth ◽  
Descriptive Method

This study aims to determine how the development of regional financial capability in the North Sulawesi provincial government from its level of independence, level of dependency, decentralization ratio, and financial growth. The main characteristic of the region's ability to organize its government is the ability in its finances to finance the administration of the regional government. This type of research is qualitative research. Descriptive method is an analytical method used in this thesis research, that is every data - data obtained, analyzed based on theories relevant to the problem to be discussed to obtain the results of the analysis which is then concluded and provides advice. The results of descriptive analysis of the North Cellebes Province LRA APBD data show that from 2014 to 2018, the Regional Original Revenue development is still lacking, has not experienced a significant increase because Transfer Funds still dominate the Regional Revenue of North Cellebes Province. The conclusion is that there has been an improvement even though it is lacking, but based on the calculation of the financial ratios the Financial Ability is still in the near-able valuation.

scholarly journals Accountability Management Effectiveness at PT. Dumas Tanjung Perak Shipyards in Surabaya

2019 ◽  
Vol 1 (1) ◽  
pp. 64-67
Author(s):  
Dhiya Hanis Durrani
Keyword(s):  
Analytical Method ◽  
Descriptive Analysis ◽  
Good Control ◽  
Financial Statements ◽  
Management Effectiveness ◽  
Quantitative Descriptive Analysis ◽  
Accounts Receivable ◽  
Quantitative Descriptive ◽  
Accountability Management

In shipyard companies, receivables are the main source of company revenue. Good control is needed so that it can run effectively and efficiently to avoid the risk of accounts that cannot be billed. But if the company cannot control it properly, the company will experience losses J12and even bankruptcy. This study aims to evaluate accounts receivable turnover so that it can be used as a tool to assess the effectiveness of company management. The analytical method used is quantitative descriptive analysis. The results of research obtained from the 2013-2017 financial statements, showed the average billing period (ACP) in 2014 = 43 days, 2015 = 42 days, 2016 = 58, and 2017 = 39 days. If it is associated with standard criteria, payment of receivables goes into in smooth criteria. This reflects that the management of the company's receivables is very good and optimal.

scholarly journals Analisis Efektivitas, Kontribusi Pajak Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah (PAD) Serta Tingkat Kemandirian Daerah Kota Pariaman

2021 ◽  
Vol 5 (1) ◽  
pp. 84
Author(s):  
Randy Primahadi ◽  
Rahmat Kurniawan
Keyword(s):  
Central Government ◽  
Descriptive Analysis ◽  
Financial Assistance ◽  
Regional Government ◽  
Analysis Method ◽  
Quantitative Descriptive Analysis ◽  
Local Revenue ◽  
Quantitative Descriptive ◽  
The City

This study aims to examine the effectiveness, contribution, local retribution on local revenue and the level of independence of Kota Pariaman. The data analysis method used in this research is quantitative descriptive analysis method. This method is a method of analysis by using the calculation of the financial data obtained to solve problems in accordance with the research objectives. The average level of regional independence in Kota Pariaman during 2014-2018 is 6.09% with a pattern of instructive relationships. It can be seen that the level of regional independence of Kota Pariaman is very low, only around 6% during 2014 to 2018 with a pattern of instructive relationships. This means that the city of Pariaman is very dependent on financial assistance from the center. the role of the central government is more dominant than the independence of the regional government.

scholarly journals Cinta Tanah Air dalam Cerita Rakyat "Pahlawan Prawatasari"

Dinamika ◽  
2019 ◽  
Vol 2 (2) ◽  
pp. 68
Author(s):  
Devi Kusuma Dewi
Keyword(s):  
Descriptive Analysis ◽  
Regional Government ◽  
Analysis Method ◽  
Quantitative Descriptive Analysis ◽  
Quantitative Descriptive

Artikel ini berjudul Kajian Aspek Cinta Tanah Air dalam Cerita Rakyat Pahlawan Prawatasari. Masyarakat tidak mengetahui cerita rakyat daerah seperti Pahlawan Prawatasari yang ada di Cianjur. Ini disebabkan kurangnya kepedulian dari Pemerintah Daerah dan masyarkat terhadap cerita rakyat Pahlawan Prawatasari yang seharusnya terpublikasikan sejak dulu sampai saat ini. Rumusan masalah penelitian ini adalah bagaimana aspek cinta tanah air, persiapan dan hasil pelaksanaan pengkajian aspek cinta tanah air dalam cerita rakyat Pahlawan Prawatasari. Penelitian ini menggunakan metode analisis deskriptif kwantitatif. cerita rakyat Pahlawan Prawatasari  mengandung tiga aspek cinta tanah air yaitu aspek kesetiaan, aspek kepedulian, dan aspek penghargaan. Dalam cerita rakyat Pahlawan Prawatasari terdapat dapat disimpulkan  bawa cerita rakyat ini mengandung enam aspek kesetiaan, tujuh belas aspek kepedulian, dan empat aspek penghargaan.Kata kunci: Cinta tanah air, cerita rakyatThis article is titled Study of the Love Aspects of the Motherland in Prawatasari Heroes' Folklore. People do not know the local folklore like Prawatasari Heroes in Cianjur. This is due to the lack of concern from the Regional Government and the community towards Prawatasari's folklore which should have been published since then until now. The formulation of the problem of this research is how aspects of patriotism love, preparation and results of the implementation of the assessment of patriotism aspects in the Prawatasari folklore. This research uses quantitative descriptive analysis method. Prawatasari's Pahlawan folklore contains three aspects of patriotism, namely loyalty, caring, and respect. In the Prawatasari folklore there can be concluded that this folklore contains six aspects of loyalty, seventeen aspects of caring, and four aspects of appreciation.Keywords: Love the motherland, folklore 

scholarly journals Perkembangan Industri Furnitur Kabupaten Jepara Serta Kaitannya Dengan Potensi Penerimaan Pajak

PRAXIS ◽  
2020 ◽  
Vol 2 (2) ◽  
pp. 117
Author(s):  
Shandy Jannifer Matitaputty ◽  
Westri Kekalih ◽  
Agnes Arie M. Christie ◽  
Paulina Rini Hastuti
Keyword(s):  
Descriptive Analysis ◽  
Tax Revenue ◽  
Positive Trend ◽  
Production Volume ◽  
Furniture Industry ◽  
Quantitative Descriptive Analysis ◽  
Business Units ◽  
Role Relationship ◽  
Quantitative Descriptive ◽  
Relationship Of

Jepara Regency is one of the areas that is the center of the furniture industry in Indonesia. The development of the furniture industry is expected to increase regional income and tax revenue. This study discusses to look at the development of the furniture industry in Jepara Regency, asking for the development of the furniture industry with Jepara Regency revenue as well as potential tax revenues related to the development of the Jepara Regency furniture industry. This research uses quantitative descriptive analysis method. The quantitative descriptive analysis used includes trend analysis, analysis of the furniture industry tax, and Input-Output (I-O) analysis. The results showed; 1. Furniture Industry in Jepara Regency still has an upward trend of development from year to year both in terms of the number of business units, production volume and number of workers, 2. The Furniture Industry has an important role in developing Jepara Regency in terms of labor, 3 The role / relationship of the furniture / wood material industry in Jepara Regency to other sectors to input suppliers or related future links above the regional average. 4. Increase in taxes in accordance with government taxes, but the potential for tax revenue from the furniture business industry in Jepara Regency shows a positive trend.

scholarly journals IPTEKS TARGET DAN REALISASI PAJAK DAERAH DI DINAS PENDAPATAN DAERAH PROVINSI SULAWESI UTARA

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Eka A. Takahindangen ◽  
Sifrid S. Pangemanan
Keyword(s):  
Surface Water ◽  
Public Service ◽  
Motor Vehicle ◽  
Tax Revenue ◽  
Local Taxes ◽  
Tax Revenues ◽  
The North ◽  
North Sulawesi ◽  
Cigarette Tax ◽  
Transfer Fees

This study aims to determine the achievement of regional tax revenues and the percentage of realization of local tax revenues in the Regional Revenue Service of North Sulawesi Province in 2017-2018, which consists of Motor Vehicle Taxes, Motor Vehicle Name Transfer Fees, Surface Water Taxes, Vehicle Fuel Taxes Motorized, Cigarette Tax, Public Service Retribution, Service Service Retribution, and Specific License Licensing The results of this study indicate that the target of regional tax revenue in the North Sulawesi Provincial Revenue Service decreased in 2018 and the realization percentage of each type of regional tax revenue increased in January 2017 and November 2017. From that total it can be concluded that the increase in realization of local tax revenues in the Regional Revenue Service is able to pursue the tax deposit target in 2017.Keywords: Local Taxes, Target and Realization

scholarly journals Analisis Efektivitas dan Efisiensi Retribusi Daerah di Kabupaten Pekalongan Tahun 2010-2014

2018 ◽  
Vol 5 (2) ◽  
pp. 123-134
Author(s):  
Fajar Nur Hidayat ◽  
Difa Reza Pahlevi
Keyword(s):  
Time Series ◽  
Time Series Data ◽  
Descriptive Analysis ◽  
Series Data ◽  
Quantitative Descriptive Analysis ◽  
Efficient Management ◽  
District Government ◽  
Effectiveness And Efficiency ◽  
Quantitative Descriptive ◽  
Depth Interviews

Untuk mengetahui apakah Kabupaten Pekalongan sudah efektif atau efisien dalam pengelolaan retribusi daerahnya maka penulis melakukan penelitian terhadap tingkat efektifitas dan efisiensi serta bagaimana gambaran kendala dalam pemungutannya dan potensi yang mampu dikembangkan.Metode analisis yang digunakan dalam penelitian ini adalah menggunakan analisis deskriptif kuantitaf dan jenis data yang digunakan berupa data time series (periode 2010-2014) dan data wawancara (berupa kuisioner dan wawancara mendalam).Hasil dari penelitian menunjukkan tingkat efektifitas yang baik dan kurangnya efisien dalam pengelolaan retribusi daerah. Implementasi pemungutan retribusi masih banyak ditemukan hambatan dalam pelaksanaannya serta masih kurangnya potensi retribusi daerah yang dapat digali dengan baik.Pemerintah Kabupaten Pekalongan diharapkan mampu meningkatkan target anggaran, juga memperketat/selektif dalam pengeluaran biaya retribusi serta pengelolaan pemungutan dilakukan secara tegas dan trasparan. Pemerintah Kabupaten juga harus mengevaluasi dan mendorong sektor retribusi yang berkembang dan terbelakang. To find out if Pekalongan have been effective or efficient in the management of a local levy, the authors conducted a study of the effectiveness and efficiency as well as how the image of the constraints in the collection and the potential that is able to be developed. The analytical method used in this research is using quantitative descriptive analysis and the type of data used in the form of time series data (2010-2014) and the interview data (in the form of questionnaires and in-depth interviews). Results from the study showed a good level of effectiveness and a lack of efficient management levies. Implementation of fee collection are still many obstacles in its implementation and the lack of potential retribution that can be explored properly. Pekalongan regency government is expected to increase the budget targets, also tighten / selective in expenses levy and collection management is done explicitly and transparently. District government should also evaluate and encourage the sector that is developing and underdeveloped retribution.

scholarly journals ANALISIS KONTRIBUSI SEKTOR PERIKANAN TERHADAP PDRB DAN PENYERAPAN TENAGA KERJA DI KOTA BITUNG

2019 ◽  
Vol 19 (9) ◽  
Author(s):  
Selmi Katiandagho ◽  
Anderson G. Kumenaung ◽  
Debby Ch. Rotinsulu
Keyword(s):  
Agricultural Sector ◽  
Positive Impact ◽  
Descriptive Analysis ◽  
Regional Government ◽  
Quantitative Descriptive Analysis ◽  
Fisheries Resources ◽  
Development Policies ◽  
Quantitative Descriptive ◽  
The City ◽  
New Jobs

ABSTRAKKekayaan alam yang melimpah pada sektor sumberdaya laut lazimnya memberi dampak yang positif bagi masyarakat pesisir khususnya yang berprofesi sebagai nelayan di Kota Bitung. Sumberdaya perikanan sebenarnya secara potensial dapat dimanfaatkan untuk meningkatkan taraf hidup dan kesejahteraan nelayan. Salah satu kebijakan pengembangan sektor pertanian yang diambil oleh Pemerintah Daerah Kota Bitung ialah melalui pengembangan sektor pertanian dalam arti luas yaitu dengan pengembangan sub sektor perikanan. Tujuan penelitian ini adalah untuk mengetahui seberapa besar kontribusi sektor perikanan terhadap perekonomian dan seberapa besar penyerapan tenaga kerja sektor perikanan di Kota Bitung. Metode analisis data yang digunakan adalah analisis deskriptif kuantitatif. Hasil penelitian yang diperoleh adalah perkembangan sub sektor perikanan Kota Bitung kurun waktu 2012 hingga 2017 mengalami fluktuasi. Kontribusi sub sektor perikanan terhadap total PDRB Kota Bitung cenderung fluktuatif namun tidak ada kenaikan atau penurunan yang signifikan berkisar di angka 13.92 % sampai 15.29%. Berdasarkan hasil perhitungan koefisien LQ sebesar 1.46-3.5 ada 3 sektor yang menjadi keuggula Kota Bitung yaitu sektor industri pengelolaan dan sektor pengadaan air, pengelohan sampah, limbah, dan daur ulang serta sektor transportasi dan pergudangan. Penyerapan tenaga kerja sub sektor perikanan Kota Bitung mengalami peningkatan yang signifikan dan memiliki kecenderungan naik yang berarti pertumbuhan PDRB sub sektor perikanan mampu membuka lapangan pekerjaan baru di Kota Bitung. Kata Kunci: sub sektor perikanan, penyerapan tenaga kerja, produk domestic regional bruto ABSTRACTThe abundant natural wealth in the marine resources sector usually has a positive impact on coastal communities, especially those who work as fishermen in the city of Bitung. Fisheries resources can actually be utilized to improve the standard of living and welfare of fishermen. One of the agricultural sector development policies taken by the Regional Government of Bitung City is through the development of the agricultural sector in the broad sense, namely the development of the fisheries sub-sector. The purpose of this study is to find out how much the fisheries sector contributes to the economy and how much absorption of the fisheries sector in Bitung City. The data analysis method used is quantitative descriptive analysis. The results of the research obtained are the development of the Bitung City fisheries sub-sector in the period of 2012 to 2017 experiencing fluctuations. The contribution of the fisheries sub-sector to the total GRDP of Bitung City tends to fluctuate but there is no significant increase or decrease ranging from 13.92% to 15.29%. Based on the calculation of the LQ coefficient of 1.46-3.5 there are 3 sectors which are the mainstay of Bitung City, namely the management sector and the water supply sector, waste management, waste and recycling as well as the transportation and warehousing sector. The absorption of labor in the fisheries sub-sector of Bitung City has increased significantly and has a rising tendency which means that the growth of the GRDP of the fisheries sub-sector is able to open new jobs in the City of Bitung. Keywords: fisheries sub sector, labor absorption, gross regional domestic product

scholarly journals PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP ANGGARAN BELANJA MODAL DI PROVINSI SULAWESI UTARA

2015 ◽  
Vol 6 (1) ◽  
Author(s):  
Sandi Hasudungan Pasaribu ◽  
Jantje Tinangon
Keyword(s):  
Local Government ◽  
Capital Expenditure ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Provincial Government ◽  
Quantitative Descriptive Analysis ◽  
North Sulawesi ◽  
The Government ◽  
Quantitative Descriptive

The local government allocated funds in the form of capital expenditure in the budget to increase fixed assets. Capital expenditure allocation is based on local needs for facilities and infrastructure, both for the smooth implementation of the tasks for the government and public facilities. Therefore, in an effort to improve the quality of public services, local government should change the composition of spending. During this shopping areas more used to spending relatively less productive routine. This study carried out in North Sulawesi Provincial Government by taking the data used for the study include data on local revenues, general allocation funds, and capital expenditure obtained from the Finance and Assets Management Agency of North Sulawesi Province. The purpose of this study was to determine how much influence of local revenues and a general allocation of funds towards capital expenditure budget in North Sulawesi. The analytical method used is quantitative descriptive analysis method that describes the position of research variables studied and the effect of one variable with other variables. Data analysis techniques to test the hypothesis performed using multiple linear regression analysis were processed through SPSS. Based on the results simultaneously (test F) indicates that the variable revenue (X1), and the general allocation fund (X2) significantly affects the capital expenditure budget in North Sulawesi. While for the results of research partially (t test) showed that variabels local revenues and a general allocation fund a significant effect on capital expenditure in North Sulawesi.

Sign in / Sign up

Export Citation Format

Share Document