scholarly journals ANALISIS PENERAPAN SISTEM DAN PROSEDUR PEMUNGUTAN PAJAK HIBURAN DI KOTA BITUNG

2015 ◽  
Vol 4 (2) ◽  
pp. 1
Author(s):  
Chrysti D. Ponto ◽  
Herman Karamoy ◽  
Treesje Runtu

Regional autonomy in Indonesia came into force on 1 January 2001. Regional Government Law 28 of 2009 on Regional Tax and Retribution, is set to be one source of revenue that comes from inside the area. Bitung is one of the autonomous regions. With the availability of a variety of entertainment, receipt Pemerintahpun revenue increase due to impose a tax on organizing entertainment such entertainment. The objective of this study is to determine the application of tax collection systems and procedures of entertainment in the city of Bitung. The object of research is the Regional Revenue Office Bitung. This type of research, namely, qualitative research and analysis method used is descriptive analysis method. The results showed that the systems and procedures for the collection of entertainment tax imposed by the Regional Revenue Office Bitung as the tax authorities have been implemented properly, because in accordance with the Regional Regulation No. 1 in 2013, Mayor Regulation No. 21 in 2013, and Regulation No. 13 Year 2006. Regional Revenue Office Bitung City should continue to maintain the systems and procedures in accordance with the entertainment tax collection regulations.

2013 ◽  
Vol 8 (3) ◽  
Author(s):  
Edward Ricardo Go ◽  
Jullie Sondakh ◽  
Heince Wokas

Parking retribution is one main source for Regional Original Revenue (PAD). The employment of regional autonomy in Indonesia makes parking retribution as one source of regional revenues. This research was done in Transportation Institution Office (DISHUB) Manado City and Parking Technical Executing Units (UPT) that responsible in handling parking retribution management. This research aims to analyze the development of parking retribution revenues, to forecast the realization of parking retribution effectiveness from 2016 until 2020, and to give insight for improving the parking retribution effectiveness in the future. The used analysis method is descriptive analysis method. Based on this research results, it is shown that UPT DISHUB Kota Manado have met the realization target of parking retribution revenues by Regional Government Manado, excellently and effectively. After the effectiveness analysis has been done, it can be concluded that the realization of parking retribution revenues is still increasing, starting from 61.20% at 2008, until reaching 111.46 at 2012. Based on the forecasting of parking retribution revenues amount from 2016 until 20120, it is simplified that the realization of parking retribution is always increasing, between 2012-2016, it has increased up to 385.83% until reach 361.04% at 2020. Based on those forecasting, for improving the effectiveness of this revenues, it is suggested to parking UPT for conducting enhancement, start from fee policy evaluation, HR efficiency and effectiveness to routine monitoring in TKP, and Natural Resources improvement or using computerized system to minimize indiscipline.  


2021 ◽  
Vol 5 (1) ◽  
pp. 84
Author(s):  
Randy Primahadi ◽  
Rahmat Kurniawan

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.


2020 ◽  
Vol 15 (2) ◽  
pp. 48
Author(s):  
Windy Firginia Dendeng ◽  
Inggriani Elim ◽  
Heince Rudy Nicky Wokas

The implementation of a government system that is synergic and fair with the principle of decentralization requires the existence of a financial management that is accountable and transparent. Evaluation of cash disbursement procedures for money supply is a form of financial management that is accountable and transparent. Inventory money is the initial fund given to the regional government SKPD at the beginning of the fiscal year as an advance for the implementation of SKPD operational activities. The purpose of this study was to evaluate the implementation of the procedure for the issuance of cash in cash inventories in the regional income department of the city of Manado. The analytical method used in this research is descriptive analysis method. The results showed that the implementation of the procedure for issuing cash in the form of cash in the regional income department of the city of Manado was not yet effective and was not in accordance with SE.900 / 316 / BAKD because some supporting documents required by law were not attached and for the use of money the supplies still needed control and supervision in accordance with regulation number 60 of 2008 concerning the government's internal control system.


Author(s):  
Illa Susilawati ◽  
Linda Nurlaela ◽  
Yenik Candra Kiranawati ◽  
Sulthan Yusuf Abdullah ◽  
Nabillah Adryantomo ◽  
...  

The independence of the Regional Government is very important because in Indonesia since 1999 regional autonomy has been applied. However, the achievement of good performance still cannot be fulfilled by all Cities/Regency. The purpose of this study was to determine the interrelationships and comparisons between various financial performance indicators in City/Regency Local Governments. All Cities/Regency on the island of Java are the population in this study. A sample of 113 Cities/Regency was taken based on predetermined criteria. A quantitative approach and descriptive analysis of all indicators were used to answer the research questions. The results of this study indicate that the comparison of PAD based on the type of region and regional potential in the five provinces on the island of Java is not evenly distributed. It was also found that the high PAD owned by the City/Regency became a factor supporting the high or increasing the value of other factors such as Total Assets and Total Capital Expenditure. This research is expected to reveal the performance of the City/Regency in terms of PAD and other related factors as an illustration of regional financial independence in the City/Regency.


2019 ◽  
Vol 2 (2) ◽  
pp. 301-313
Author(s):  
Untung Sri Hardjanto

Abstract The study aims to determine the policy of publishing identity cards for children in Semarang. The method of approach taken in this study is normative juridical. Data collection is obtained from the results of interviews and through library research. The data analysis method used is a qualitative descriptive analysis method. The results showed that the Regional Government of Semarang City in carrying out KIA issuance made PERDA No.4 of 2016, but its implementation was in 2017. Delay in the implementation of MCH due to the lack of coverage of ownership of birth certificates for children. The preparations made by the Semarang City Government in the context of the implementation of the MCH in 2017 are collecting data on children, discussing the additional benefits of KIA with several official agencies and the private sector, conducting comparative studies in regions that have implemented KIA and the basis of its arrangements. Preparation of the Regional Government of Semarang City in the issuance of KIA experienced several obstacles, among others, the unclear distribution of KIA forms, limitations and delays in budgeting, lack of competent human resources for the operation of SIAK. For ITU, the Semarang City Government made an effort to procure KIA sheets themselves, prepare computerized system training or SIAK, and make Mayor Regulations as technical implementation of Regional Regulation No.4 of 2016 concerning Implementation of Population Administration. Keywords: Child Identity Card, Policy, City of Semarang Abstrak Penelitian bertujuan untuk mengetahui kebijakan penerbitan kartu identitas anak di kota semarang . Metode pendekatan yang dilakukan dalam penelitian ini adalah yuridis normatif, Pengumpulan data diperoleh dari hasil wawancara dan melalui penelitian kepustakaan. Metode analisis data yang digunakan adalah metode analisa deskriptif kualitatif. Hasil penelitian menunjukkan bahwa Pemerintah Daerah Kota Semarang dalam melaksanakan penerbitan KIA membuat PERDA No.4 Tahun 2016, namun pelaksanaannya pada tahun 2017. Keterlambatan pelaksanaan KIA karena masalah cakupan kepemilikan Akta Kelahiran anak yang masih kurang. Persiapan yang dilakukan Pemda Kota Semarang dalam rangka pelaksanaan KIA di tahun 2017 adalah mengumpulkan data anak-anak, membahas penambahan manfaat KIA dengan beberapa pihak dinas dan pihak swasta, melakukan studi banding ke daerah yang sudah melaksanakan KIA dan dasar pengaturannya.  Persiapan Pemda Kota Semarang dalam penerbitan KIA mengalami beberapa kendala antara lain ketidakjelasan pendistribusian blanko KIA, keterbatasan dan keterlambatan pemberian anggaran, kurangnya sumber daya manusia yang kompeten untuk pengoperasian SIAK. Untuk ITU Pemda Kota Semarang melakukan upaya yakni pengadaan blanko KIA sendiri, mempersiapkan pelatihan sistem komputerisasi atau SIAK, dan membuat Peraturan Walikota sebagai pelaksanaan teknis dari Perda No.4 Tahun 2016 Tentang Penyelenggaraan Administrasi Kependudukan. Kata Kunci: Kartu Identitas Anak, Kebijakan, Kota Semarang


GERAM ◽  
2021 ◽  
Vol 9 (1) ◽  
pp. 65-73
Author(s):  
Rieke Nur Safitri ◽  
Auzar ◽  
Hermandra

This research was motivated by the existence of interest and curiosity about why two villages are very close in the distance, which use the same language but have many differences in the use of vocabulary used in speaking in the daily life of the speech community. Using different vocabulary in the spoken community in Betung and Kesuma villages raises questions about the differences in vocabulary and what factors influence these differences. The research objective was to describe the difference in vocabulary between the two villages. This research is expected to become a reference for similar research and as material to add insight. This research uses vocabulary theory, language variation, and technique. This research is qualitative research using the descriptive analysis method. Data were collected using the method of observation, interviews, proficient listening, and note-taking techniques. The collected data is then reduced, displayed, concluded. Based on the research process that the author has carried out, it was found that the results of the study were the differences in the vocabulary of the Malay dialect used by the speech community between Betung Village and Kesuma Village. The author found 71 differences in vocabulary that will be analyzed based on semantic differences, namely synonyms. The author also found six differences in vocabulary that will be analyzed based on semantic differences, namely homonyms. The author also obtained the study results, namely the factors that influence the vocabulary used by the spoken community in Betung Village and Kesuma Village.


2019 ◽  
Vol 18 (1) ◽  
pp. 15-32
Author(s):  
Fetti Astrini Rishanjani ◽  
Zainal Rafli ◽  
Zuriyati Zuriyati

ABSTRACT The aim of this research is to do an in-depth study of the representation of injustice cointaned in the anthology of poetry Nyanyian Akar Rumput written by Wiji Thukul and its implication in learning Indonesian language. This research is a qualitative research using descriptive analysis method. The research concludes that the analyzed poems represent acts of injustice, such as commutative and recreative injustice. The results of this research showed: (1) Representation of commutative injustice was found in the poem entitled “Tanah” that revealed the people’s demand of justice caused by land expropriation;(2) Representation of recreative injustice was found in the poem entitled “Batas Panggung” that revealed the opposition caused by the lack of freedom in voicing their aspirations;(3) The implication of this research can be used by teachers and students as learning materials for literary study. Keywords: representation of injustice, poetry, critical literacy


2019 ◽  
Vol 1 (1) ◽  
pp. 135-162
Author(s):  
Wildan Mahmudin

The purpose of learning Arabic in general is so that studentscan master Arabic well and correctly. To achieve this goal, of course,can not be separated from several factors, namely teachers, students,material, methods and environment. From these factors must bemutually supportive of one another. As in learning Al-Qira`ah in Arabicat MA Miftahurrahman Tasikmalaya to achieve the goals to beachieved there are problems that must be faced by students andteachers, namely linguistic and non-linguistic problems. To get the factsabout the existing reality about the problems of learning Al-qira`ah inMA Miftahurrahman Tasikmalaya, the author uses several methods,namely methods of interviews, observation, questionnaires, tests anddocumentation. And to analyze the data that has been collected, theauthors use a descriptive analysis method. And so that this research canbe well directed, the writer uses learning theory and problematic theoryin learning Al-Qira`ah. Because in a study can be said perfectly, if inlooking for existing data must be in accordance with the theory andnone other than this kind of research that is qualitative research can besaid with proof of a theory. The results of this study regarding theproblems of Al-Qira`ah learning problems in MA MiftahurrahmanTasikmalaya and their solutions, namely: 1) The implementation of Al-Qira`ah teaching activities in MA Miftahurrahman Tasikmalaya as wellas activities in madrassas which include teaching objectives,curriculum , teachers, students and methods; 2) In learning al-qira`ahmaharah in MA Miftahurrahman Tasikmalaya, teachers and students experience problems that include linguistic and non-linguistic problemssuch as teacher, student, method, and environment; 3) the solution ofthe problem solving is that the teacher must have the ability to masterthe Al-Qira`ah learning method, students must be disciplined infollowing the learning, the method used is the eclectic method, and theright environment for learning Al-Qira`ah Arabic is language orboarding environment  


2020 ◽  
Vol 9 (4) ◽  
pp. 213
Author(s):  
Rahma Sinta ◽  
Herlinda Mansyur

This study aims to describe and reveal the presentation form of Galombang dance at a wedding party in Jorong Koto Kociak Tujuah Koto Talago village, Guguak sub-district, Lima Puluh Kota district. This is a qualitative research using a descriptive analysis method. The object of the research was Galombang dance at a wedding party in Jorong Koto Kociak, Tujuah Koto Talago village, Guguak sub-district, Lima Puluh Kota district and was focused on the form of its presentation. The data were collected through literature review, observation, interview, and documentation. The data analysis was done by using triangulation technique which compared the data from observation to those from interview and documentation data. The results of the study generally show that the Galombang dance is performed in groups by11 dancers. It is performed for eight minutes in front of the bride's house, and it is performed at noon after the procession. Interestingly, the Galombang dance in Jorong Koto Kociak, Tujuah Koto Talag village, is performed by 50 year-old dancers and over (elderly). The presentation form of Galombang Dance at a Wedding Party in Jorong Koto Kociak, Tujuah Koto Talago village, Guguak sub-district, Lima Puluh Kota district is a representational form.The elements of the presentation form of this dance are as follows: (1) The motion of respect, the opening motion, the maagiah kaba motion, the maimbau motion, the basuluah motion, the bagalanggang motion, and silang jentik motion. (2) the Galombang Dance uses a floor pattern of two rows backwards and three carano bearers.(3) The music that accompanies the Galombang dance consists of: bansi, gandang, talempong, and tambourine. (4) The property of Galombang Dance isa carano. (5) The make-up used is pretty makeup. The dancers wear baju kuruang basiba, skirts, scarves, tikuluak kompong and accessories such as necklaces. (6) In addition, the Galombang dance is performed in front of the bride's house.Keywords: Presentation, Galombang Dance, Wedding Party


2020 ◽  
Vol 9 (2) ◽  
pp. 25
Author(s):  
Riri Fadri Azhari ◽  
Afifah Asriati

This study aims to describe the meaning of Alang Suntiang Pangulu dance in Padang Laweh village, Sungai Pua district, Agam regency. This is a qualitative research with a descriptive analysis method. The object of this research was Alang Suntiang Pangulu dance in Padang Laweh village, Sungai Pua district, Agam regency. The main instrument used was the researcher itself and was assisted by tools such as stationery and cameras to collect data in the field. The data were collected through literature study, observation, interview, and documentation. The data analysis was conducted by reducing the data, describing the data, and making conclusion.The results show that Alang Suntiang Pangulu dance describes lessons about things a Pangulu (a leader) uses to maintain his crown or honor. These are found in Alang Suntiang Pangulu dance which gives textual meanings elaborated through motion, floor patterns, music, dancers, make-up, performance, and venues. Key words: Alang Suntiang Pangulu Dance, Meaning


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