ANALYSIS OF ACCURACY THE TAX OBJECT SALES VALUE (NJOP) TO MARKET VALUE WITH ASSESSMENT SALES RATIO METHOD (Case Study in Malang City)

2020 ◽  
Vol 12 (2) ◽  
Author(s):  
Rendra Kurnia Wardana
Keyword(s):  
Market Value ◽  
Sampling Technique ◽  
Ratio Method ◽  
Entire Area ◽  
Standard Set ◽  
The Mean ◽  
The Government ◽  
Descriptive Method

Analysis of Accuracy The Tax Object Sales Value (NJOP) to Market Value with Assessment Sales Ratio Method. (Case Study In Malang City). This research is conducted to know the accuracy of determination of Tax Object Sales Value (NJOP) which determined by the government to current market value in society. This research was conducted in 5 (five) sub-districts in all areas of Malang City by taking samples of 80 land and building sales transactions in 2016-early 2017. This research uses a descriptive method with purposive sampling technique. The result is Assessment Sales Ratio in Kedungkandang District at 66%, Sukun District 68%, Klojen District 63%, Lowokwaru District 79%, and District Blimbing 70%. While for the entire area of Malang City of 69%. This shows that the Assessment Ratio in Malang City is still far from the standard set by IAAO that is 90% of its market value. The result of the mean divided by the median is 0.93 and the mean divided by the weighted mean of 1.13. This shows that there is no under assessment or over assessment, but it does not reflect the proportional assessment in Malang City area. COD (coefficient of dispersion) of 27.27% and COV (coefficient of variation) of 35.87% indicates that there is a need for reappraisal of NJOP which is set so as not to be too far from market value.  

scholarly journals ANALISA TINGKAT AKURASI PENETAPAN NILAI JUAL OBJEK PAJAK ( NJOP ) BUMI TERHADAP NILAI PASAR DENGAN METODE ASSESSMENT SALES RATIO (Studi Kasus pada Kantor Pelayanan Pajak Pratama Padang

2018 ◽  
Author(s):  
Dewi Zulvia
Keyword(s):  
Research Method ◽  
Market Value ◽  
Ratio Method ◽  
Value Assessment ◽  
Accuracy Rate ◽  
Research Results ◽  
Descriptive Research ◽  
Method Of Assessment

In preparing this thesis, the author has conducted research on the Tax Office Primary Padang. The purpose of this study was to determine the accuracy of Tax Object Sale Value (NJOP) of market value. The research method used in this research is descriptive research by illustrating the determination of market value and NJOP with correct perceptions so that no gap assessment NJOP with the existing market value mealui Assessment Sales Ratio method.Based on the research and discussion Analysis of Accuracy Rate Determination Tax Object Sale Value (NJOP) Earth against Market Value Assessment to Sales Ratio method (Case Study in Padang Primary Tax Office) that the research results can be concluded that the area is in a strategic area has a level of accuracy high between 50% -70% while the area is in non-strategic area of the lower level of accuracy that is <50%.After doing research the accuracy of market value through the method of Assessment Sales Ratio is the author suggested to the Tax Office (KPP) Pratama Padang for Tax Object Sale Value (NJOP) can balance out the market value.

scholarly journals Factor Affecting Farmer Perceptions of the Implementation of Corporate Farming (Case Study at Tani Maju Sejahtera Cooperative, Malang District, East Java Province)

2021 ◽  
Vol 1 (3) ◽  
pp. 149-159
Author(s):  
Matheus Dahoklory ◽  
Djoko Koestiono ◽  
Hery Toyiba
Keyword(s):  
Sampling Technique ◽  
Simple Random Sampling ◽  
Land Area ◽  
Farmer Perceptions ◽  
Farmer Cooperatives ◽  
Logistic Analysis ◽  
Corporate Farming ◽  
The Government

This research analyzes the factors that influence farmers' perceptions of the implementation of agricultural corporations in advanced prosperous farmer cooperatives of the Malang district. This study uses binary logistic analysis. The determination of the location is done intentionally considering that the progressive, successful farmer cooperative is a cooperative formed by the government, which has become an experimental agricultural corporation in Purworejo Village, Ngantang District, Malang Regency. A simple random sampling technique selected Ninety-two farmers as respondents in this study. The factors analyzed in this study include the farmer's age, education, number of family dependents, land area, land status, and length of farming. The results showed that the education factor had no significant effect on the implementation of Corporate Farming. In contrast, the characteristics of age, number of family dependents, land area, land status, and length of farming had a significant effect on the opportunities for farmers to join Corporate Farming. Keywords: Farmers, Perceptions, Corporate Farming, Binary Logistic

PERANAN INSPEKTORAT KABUPATENSUMENEP DALAM MENCEGAH DAN MENDETEKSI FRAUD DI DINAS PENDIDIKAN SUMENEP

2015 ◽  
Vol 5 (1) ◽  
Author(s):  
Astri Furqani ◽  
Hafidhah .
Keyword(s):  
Local Government ◽  
Qualitative Study ◽  
Asset Management ◽  
Sampling Technique ◽  
Research Data ◽  
Qualitative Approach ◽  
Primary Data ◽  
The Government

In this era, a lot of activities that can not be separated from the practice of cheating or fraud , no exception In the government . Inspektorat Sumenep is the leading institution of internal Local Government in preventing and detecting fraud in the Local Government appropiate Perbup Sumenep No. 29 of 2008 . Dinas Pendidikan Sumenep need attention on the issue . This is due to Dinas Pendidikan Sumenep an agency with the largest number of assets and managing large budgets . These conditions led to the formulation of the problem is How Inspektorat Sumenep role in preventing and detecting fraud in Dinas Pendidikan Sumenep. This study used a qualitative approach in which the focus of this study is Inspektorat role in preventing and detecting fraud at Dinas Pendidikan Sumenep . Primary data obtained by direct interviews with the parties directly related to the determination of the source of research data in a qualitative study using nonprobability sampling . The sampling technique used was purposive sampling . The conclusion of this study, role of the Inspektorat Sumenep in the prevention of fraud in Dinas Pendidikan Sumenep still not maximal . This is due to Inspektorat Sumenep not supervise from the planning / budgeting and not optimal in overseeing and assisting the implementation of the SPIP as an instrument of fraud prevention in Dinas Pendidikan Sumenep . The role of Inspektorat Sumenep in the detection of fraud in Dinas Pendidikan Sumenep done by conducting an audit of financial and asset management in each financial year.Keywords: fraud, government, inspektorat.

scholarly journals Study Case: Productivity of Catched Fish in Locations around the Construction of Coal Power Plant, Jepara Indonesia

2021 ◽  
pp. 52-63
Author(s):  
Slamet Isworo ◽  
Slamet Febrianto ◽  
Tosan Aji ◽  
Poerna Sri Oetari ◽  
Ekannisa Jasmiene
Keyword(s):  
Power Plant ◽  
Fish Production ◽  
Catch Per Unit Effort ◽  
Potential Conflict ◽  
Marine Fishery ◽  
Simple Regression Analysis ◽  
Study Case ◽  
The Government ◽  
Descriptive Method

Background and objective: The productivity of fishing in marine waters provides an overview of the level of ability of the fishing gear used by fishermen to obtain optimal fish catches. This study aims to determine the productivity of fishing in locations around the construction of the coal-fired power plant, Jepara Indonesia. Methods: The method used is a descriptive method which is a case study. This research case is about annual marine fishery productivity by calculating Catch Per Unit Effort (CPUE), then predictions are made using simple regression analysis. Results: Based on the results of the study, a positive modeling trend (increase) was obtained for total fishery production, total demersal fishery production, and total pelagic fish production. Conclusion: capture fisheries productivity in Jepara waters is generally quite good and is not affected due to the development of Tanjung Jati coal-fired power plant B-Unit 5 -6. This is because it is not a fishing operation area for fishermen so there is no potential conflict with fishermen. Suggestion: The results of this study can be used by the Government of Jepara Regency in determining sustainable fishing policies and not overfishing

scholarly journals Pengelolaan Keuangan Pemerintah di Masa Pandemi Covid 19 (Kasus Pada Pemerintah Provinsi Riau)

2021 ◽  
Vol 4 (1) ◽  
pp. 33-48
Author(s):  
Yesi Mutia Basri ◽  
Gusnardi Gusnardi
Keyword(s):  
Financial Management ◽  
Sampling Technique ◽  
Provincial Government ◽  
Data Display ◽  
Snowball Sampling ◽  
Key Informants ◽  
The Face ◽  
The Government ◽  
The Impact

This study aims to observe how local government financial management is in the face of the Covid-19 Pandemic—in particular, observing how budgeting, administration, and accountability of the Riau Provincial Government regarding the Covid-19 Pandemic. The research method used is a qualitative method with a type of case study. The data collection techniques used in-depth interviews, observation, and documentation. To ensure the validity of the data, triangulation was carried out by carrying out source triangulation and technical triangulation. The informants in this study consisted of key informants, primary informants, and supporting informants. Key informants are the head of the budget, the head of the treasury, and the head of the accounting and reporting sub-section. While the primary informants and supporting informants were selected using the snowball sampling technique. Data analysis was carried out by collecting data, reducing data display data, and making conclusions. The results of the analysis show that the impact of the Covid-19 Pandemic caused the Riau Provincial Government to refocus and reallocate the budget four times. At the administrative and accountability stages, there are problems with recording Unexpected Expenditures, namely the absence of technical guidelines regarding the administration of Unexpected Expenditures, determining spending limits for emergencies and urgency. Another problem is the absence of valid data for the distribution of aid funds for MSMEs affected by Covid-19 as well as valid documents in the recording of grant assistance from third parties. This research contributes to the government in making policies in financial management in a disaster emergency.Keyword: The Covid-19 Pandemic, Financial Management, Refocusing, Reallocation, Administration, Accountability AbstrakPenelitian ini bertujuan untuk mengobservasi bagaimana pengelolaan keuangan Pemerintah Daerah dalam menghadapi Pandemi Covid-19 ini. Secara khusus mengobservasi bagaimana penganggaran, penatausahaan dan pertanggungjawan Pemerintah Provinsi Riau terkait Pandemi Covid-19. Metode penelitian yang digunakan adalah metode kualitatif dengan jenis studi kasus. Teknik pengumpulan data menggunakan teknik wawancara medalam, observasi dan dokumentasi. Untuk meyakinkan keabsahan data, triangilasi dilakukan dengan melaksanakan triangulasi sumber dan triangulasi teknik. Informan dalam penelitian ini terdiri dari informan kunci, informan utama dan informan pendukung. Informan kunci adalah Kabid anggaran, kabid perbendaharaan dan kasubid akuntansi dan pelaporan. Sedangkan informan utama dan informan pendukung dipilih dengan teknik snowball sampling. Analisis data dilakukan  dengan tahap pengumpulan data, reduksi data display data dan melakukan membuat kesimpulan. Hasil analisis menunjukkan bahwa Dampak Pandemi Covid-19 menyebabkan Pemerintah Provinsi Riau melakukan refocusing dan realokasi anggaran sebanyak empat kali pergeseran anggaran. Pada tahap penatausahaan dan pertanggungjawaban terdapat permasalahan pencatatan pada Belanja Tidak Terduga yaitu tidak adanya juknis tentang penatausahaan Belanja Tidak Terduga, penentuan batasan belanja untuk keadaan darurat dan mendesak.  Permasalahan lainnya yaitu tidak  adanya data yang valid untuk penyaluran dana  bantuan bagi UMKM yang terdampak Covid-19 serta dokumen yang valid dalam pencatatan bantuan hibah dari pihak ke tiga. Penelitian ini memberikan kontribusi kepada pemerintah dalam membuat kebijakan dalam pengelolaan keuangan pada keadaan darurat bencana. Kata Kunci :  Pandemi Covid-19, Pengelolaan Keungan, Refocusing, Realokasi, Penatausahaan, Pertanggungjawaban

scholarly journals Policy implementation of No Smoking area in Undata Public Hospital Palu City

2020 ◽  
Vol 11 (2) ◽  
pp. 146-160
Author(s):  
Muhammad Ryman Napirah ◽  
Novi Inriyanny Suwendro ◽  
Hasanah Hasanah
Keyword(s):  
Policy Implementation ◽  
Public Hospital ◽  
Task Force ◽  
Sampling Technique ◽  
Depth Information ◽  
Case Study Approach ◽  
Study Approach ◽  
Hospital Director

The determination of the No Smoking Area is an effort to protect the community against the risk of health problems due to the environment contaminated with cigarette smoke. The purpose of this study was to determine the implementation of the No Smoking Area policy at the Undata Regional General Hospital (RSUD), Palu, especially in the aspects of communication, resources, disposition. , and bureaucratic structures. This type of research is qualitative research with a case study approach. Determination of informants is done through purposive sampling technique, namely the researcher uses his judgment in selecting informants to obtain in-depth information according to the research objectives. the concept of communication is good enough. The KTR Task Force at Undata Hospital uses print and electronic media. In the resource variable, the results are not good enough. The KTR Task Force at Undata Hospital is still lacking in terms of the number, namely only 15 people previously numbered 30 people. The disposition variables obtained in this study are good enough. The appointment of the KTR task force at Undata Hospital is directly selected by the hospital director, but the supervisory officers still lack incentives. In the bureaucratic structure variable, the results were quite good. The most authorized person in implementing the implementation of the KTR policy implementation at the Undata Hospital Palu is the Task Force coordinator. The suggestion in this research is that the KTR Task Force at Undata Hospital should be added and the Undata Hospital should create a smoking area.  

scholarly journals Implementation of Early Childhood Care and Education Curriculum 2017: A Case Study of Pakistani Public Schools

2020 ◽  
Vol V (I) ◽  
pp. 604-615
Author(s):  
Aroona Hashmi Hashmi ◽  
Raima Mubashar ◽  
Fasiha Altaf
Keyword(s):  
Public Schools ◽  
Qualitative Data ◽  
Sampling Technique ◽  
University Campuses ◽  
Early Childhood Care ◽  
Childhood Care ◽  
The Government ◽  
Observation Protocol ◽  
Parent Relation

The study was determined to find the teachers' practices in the implementation of the ECCE curriculum in public schools. The objective of the study was to find out the teachers' practices in the implementation of the ECCE curriculum in public schools. All the ECCE teachers in public schools formed the population of the study. The 20 teachers were observed through the purposive sampling technique. The data was collected by using the ECCE teachers' practices observation protocol in the implementation of the ECCE curriculum. The qualitative data was analyzed through thematic analysis. The data represents that the teachers' practices in ECCE are knowledge, learning environment, instructional strategies, assessment, individualized attention and teacher-parent relation. It is recommended that the ECCE centres may be built-in university campuses for the facilitation of the teaching practices of their prospective teacher. The government may take the initiative to build ECCE centres in collaboration with the private sector to enhance the quality.

scholarly journals The Effectiveness of Rice for the Prosperous Population Program and Non-Cash Food Assistance (Case Study in Sikayu Village, Buayan Sub-district, Kebumen District)

2019 ◽  
Vol 34 (2) ◽  
pp. 140
Author(s):  
Rezqyana Ayu Pertiwi ◽  
Raden Rara Aulia Qonita ◽  
Joko Sutrisno
Keyword(s):  
Sampling Technique ◽  
Food Assistance ◽  
Food Aid ◽  
Central Java ◽  
Program Policy ◽  
Effectiveness Measurement ◽  
Descriptive Method ◽  
Population Program ◽  
Central Java Province

Food aid program policy is made to overcome poverty problem in Indonesia. This policy always changes year by year to improve the effectiveness of the program. This research aims to determine the effectiveness of Rice for the Prosperous Population Program <em>(Bansos Rastra) </em>and Non-Cash Food Assistance <em>(BPNT) </em>in Sikayu Village, Buayan Sub-district, Kebumen District, Central Java Province with 6T indicators or 6 indicators of accuracy, including accurate on target, accurate on price, accurate on amount, accurate on time, accurate on quality and accurate on administration. The basic method of this research is descriptive method. The location of this research is determined intentionally. Sampling is done by purposive sampling technique. The analysis was carried out using the results criteria approach. The effectiveness of <em>Bansos Rastra</em> program is based on <em>Bansos Rastra </em>General Guidelines 2018, while the effectiveness measurement of <em>BPNT </em>program is based on <em>BPNT</em> General Guidelines 2018. The effectiveness of <em>Bansos Rastra</em> program, which is based on the achievement of the objectives according to <em>Bansos Rastra</em> General Guidelines 2018, is said to be ineffective as there is one out of the four points of purpose which is not achieved, namely the point of aid distribution conducted every month. The effectiveness of <em>BPNT </em>program in Sikayu Village based on the 6T indicator reaches 100% since all indicators have been fulfilled. The effectiveness of <em>BPNT</em> program based on the goals achivement is in accordance with <em>BPNT</em> General Guidelines 2018 which is said to be effective as all objectives have been achieved.

scholarly journals The Role of Brand Trust in Achiving Competitive Advantage (Case Study: PT Pos Indonesia Bandung)

2020 ◽  
Vol 3 (1) ◽  
pp. 90-103
Author(s):  
Ani Solihat ◽  
Mimin Nurjanah ◽  
Rani Rahmayani ◽  
Andry Trijumansyah ◽  
Iis Iskandar
Keyword(s):  
Competitive Advantage ◽  
Quantitative Methods ◽  
Sampling Technique ◽  
Total Sample ◽  
Brand Trust ◽  
The Social ◽  
Freight Forwarding

The purpose of this study is to determine the role of brand trust in achieving the competitive advantage of PT Pos Indonesia Bandung freight forwarding services. The method in this study uses quantitative methods. This research uses the Stastical Pakage for the Social Sciences (SPSS) program which aims to measure the effect of brand trust on the competitive advantage of PT Pos Indonesia Bandung freight forwarding services. The sampling technique of this study used purposive sampling and the determination of samples was calculated using the Rao Purba formula with a total sample of 96 people. The respondents of this study were users of freight forwarding services, especially PT Pos Indonesia and other freight forwarding services (TIKI, JNE, JT, etc.). The design of this study uses descriptive and verification to assess the picture and influence between variables. The results of this study indicate that brand trust has a positive and significant effect on the competitive advantage of PT Pos Indonesia Bandung freight forwarding services.

scholarly journals Factors that Hinder Effective Conflict Management in Ghana: Evidence from Asante Akyem North District

2021 ◽  
pp. 256-267
Author(s):  
Seth Peter Frimpong ◽  
Anthony Bordoh ◽  
Isaac Eshun ◽  
Anderson Oppong Twumasi ◽  
Emmanuel Nomah ◽  
...  
Keyword(s):  
Conflict Management ◽  
Sampling Technique ◽  
Case Study Design ◽  
Ashanti Region ◽  
Interview Guide ◽  
The Government ◽  
Traditional Authorities ◽  
Main Instrument ◽  
Management Groups

The purpose of the study was to examine the factors that hinder effective conflict management in Asante Akyem North District in the Ashanti Region of Ghana. The Population of the study included leaders of the various conflict management groups/individuals who have been involved in forestalling peace in Agogo in Asante Akyem North District in the Ashanti Region of Ghana. The case study design was adopted for the study. A purposive sampling technique was used to select all the twelve (12) participants for this study. The main instrument used for data collection for the study was an interview guide. The study revealed that the conflict between the farmers and the nomads in the Agogo could only be dealt with if there is no political power backing Fulani herdsmen in the enclave of Agogo. The study also concluded that the Fulanis have been able to defy the orders of the court by not withdrawing from the Agogo area. It is also recommended that the Government of Ghana and traditional authorities in Agogo State should be firm and fair in the management and implementation of court decisions with regard to the farmer-nomad conflict of Agogo. The politicisation of farmer and nomad conflicts, in particular, is thwarting efforts at forging cooperation and resolution of the conflict.

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