ANALISIS KINERJA PEMUNGUTAN DAN RETRIBUSI PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH  (PAD) KOTA BATAM

This study aims to find answers to the performance level of billboard tax collection in Batam City, and its contribution to local tax revenues in Batam City. This research applies descriptive analysis method, where this method is used to provide systematic explanations, actual and accurate statements of facts, and only describe situations or events not to find or explain relationships and test hypotheses. The object of this research is the Batam City Dispenda. The sampling technique used is non probability sampling, namely the technique of determining the sample using certain considerations or in (purposive sampling) using financial statements from 2011 to 2015. The results of the hypothesis test show that simultaneous performance of collection and levy on advertisement tax collection in the Dispenda Batam City has a significant effect on local revenue. While partially the collection performance at the Batam City Dispenda has a significant relationship to local original income, however, advertisement tax collection levies have a significant influence on local revenue in Batam City Dispenda

Download Full-text

ANALISIS KINERJA PEMUNGUTAN DAN RETRIBUSI PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH KOTA BATAM

JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) ◽

10.33884/jimupb.v8i2.1902 ◽

2020 ◽

Vol 8 (2) ◽

pp. 92

Author(s):

Baru Harahap ◽

Syahril Effendi

Keyword(s):

Regression Analysis ◽

Significant Relationship ◽

Descriptive Analysis ◽

Sampling Technique ◽

Financial Statements ◽

Tax Revenue ◽

Analysis Method ◽

Local Revenue ◽

Tax Levies ◽

The City

This study aims to find answers to the level of advertisement tax collection performance in the city of Batam, and its contribution to local tax revenue. This research applies a descriptive analysis method, The object of this study is Batam City. The sampling technique used is non-probability sampling, that is the technique of determining the sample using certain considerations or by using financial statements from 2015 to 2019. The results of hypothesis testing using multiple regression analysis methods show that the performance of the collection and retribution of advertisement tax levies on Batam City Dispenda has a significant effect on the local revenue. While partially the performance of collection on the Batam City Dispenda has a significant relationship to the original revenue of the region, however, advertisement tax levies have a significant effect on the region's original revenue on the Batam City.

Download Full-text

Pengaruh strukture aktiva, profitabilitas, pertumbuhan penjualan, dan size perusahaan terhadap struktur modal pada perusahaan makanan dan minuman yang terdaftar di BEI periode 2014-2018

Jurnal Paradigma Ekonomika ◽

10.22437/jpe.v16i1.12081 ◽

2021 ◽

Vol 16 (1) ◽

pp. 65-80

Author(s):

Indiani Sembiring ◽

Susi L. Sitinjak ◽

Debi Herdina Hutabarat ◽

Siti Aisyah Nasution

Keyword(s):

Capital Structure ◽

Firm Size ◽

Hypothesis Test ◽

Sampling Technique ◽

Financial Statements ◽

Sales Growth ◽

Test Results ◽

Analysis Method ◽

Food And Beverage

This study aims to determine and test the effect of assets structure, profitability, sales growth, and firm size on capital structure partially and simultaneously of food and beverage companies. Determination of the sample used in this study was purposive sampling technique which amounted to 11 companies with a year observation of five years and data obtained from the financial statements of food and beverage companies at www.idx.co.id. The data analysis method used is multiple linear regression analysis.Based on the results obtained that assets structure has a significant effect on capital structure. Meanwhile, profitability, sales growth, and firm size didn’t have a significant effect on capital structure. Simultaneous hypothesis test results obtained that the assets structure, profitability, sales growth, and firm size have a significant effect on capital structure. Keywords: Assets structure, Profitability, Sales growth, Firm size, Capital structure

Download Full-text

The Effect of Good Corporate Governance and Internal Audit Implementation of Quality of Financial Statement through Intellectual Capital in Pt Jakarta Tourisindo

International Journal of Management Excellence ◽

10.17722/ijme.v14i2.1137 ◽

2020 ◽

Vol 14 (2) ◽

pp. 2066-2077

Author(s):

Nulfi Chandra Herdiyopie ◽

Suharto Suharto ◽

Iwan Kurniawan Subagja ◽

Azis Hakim

Keyword(s):

Corporate Governance ◽

Significant Influence ◽

Intellectual Capital ◽

Descriptive Analysis ◽

Internal Audit ◽

Sampling Technique ◽

Financial Statements ◽

Good Corporate Governance ◽

Quality Of Reports

This study aims to: 1) test and analyze the effect of the implementation of good corporate governance influence intellectual capital at PT Jakarta Tourisindo, 2) test and analyze the effect of internal audit on intellectual capital at PT Jakarta Tourisindo, 3) test and analyze the effect of the application of good corporate governance affect the quality of financial statements at PT Jakarta Tourisindo, 4) test and analyze the effect of internal audit affect the quality of financial statements at PT Jakarta Tourisindo, 5) test and analyze the effect of intellectual capital affect the quality of financial statements at PT Jakarta Tourisindo and 6) test and analyze the effect of the implementation of good corporate governance and internal audit affect the quality of reports through intellectual capital at PT Jakarta Tourisindo. The study was conducted at PT Jakarta Tourisindo with a sample of 100 respondents. The sampling technique uses a random sampling technique. The method of data analysis uses descriptive analysis and path analysis. The results showed that: 1) there was a positive and significant effect between good corporate governance on intellectual capital, 2) there was a positive and significant effect between internal audit on intellectual capital, 3) there was a positive and significant effect between the application of good corporate governance on the quality of financial statements, 4) there is no positive and significant influence between internal audit on the quality of financial statements, 5) there is no positive and significant influence between intellectual capital on the quality of financial statements, and 6) there is a positive and significant effect between good corporate governance and internal audit on quality financial statements through intellectual capital.

Download Full-text

Faktor-Faktor Yang Mempengaruhi Minat Beli Online

Jurnal Ilmiah Ecobuss ◽

10.51747/ecobuss.v9i2.848 ◽

2021 ◽

Vol 9 (2) ◽

pp. 100-110

Author(s):

Dedi Joko Hermawan

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Product Quality ◽

Significant Influence ◽

Sampling Technique ◽

T Test ◽

Analysis Method ◽

Probability Sampling ◽

Customer Trust

This research has objective to see the interest students of Panca Marga University Probolinggo in online purchasing of goods on a platform shopee, Respondents from the results of this research is customers using shopee platform as a medium purchase of goods online. The sampling technique used non-probability sampling by distributing questionnaires and interviews as a method of collecting data in this study. The data analysis method uses classical assumptions, multiple linear regression, F test and T test. The results show that the level of product quality has a significant influence on buying interest, Advertising variables do not have a significant effect on Buying Interest, The customer trust variable does not have a significant effect on buying interest on the shopee platform. Keywords: Product Quality, Advertising, Customer Trust, Buying Interest

Download Full-text

Pengaruh Jumlah Taksiran Dan Uang Pinjaman Terhadap Laba Bersih Pada Rahn Di PT BPRS Harum Hikmahnugraha Garut

El-Ecosy : Jurnal Ekonomi dan Keuangan Islam ◽

10.35194/.v1i2.1810 ◽

2021 ◽

Vol 1 (2) ◽

pp. 119

Author(s):

Anisa Rosdiana ◽

Badriyatul Huda ◽

Buchori Muslim

Keyword(s):

Data Collection ◽

Significant Influence ◽

Sampling Technique ◽

Financial Statements ◽

T Test ◽

Primary Data ◽

Net Income ◽

Test Results ◽

Probability Sampling ◽

Net Profit

ABSTRAKBerdasarkan Hasil Penelitian diawal Bahwa yang menelatar belakangi penelitian ini adalah fluktuatifnya Jumlah taksiran dan uang pinjaman di PT BPRS Harum Hikmahnugraha dan tidak menentunya harga emas dipasaran dan sering terjadi kesalahan dalam menaksir barang jaminan khususnya emas. Penelitian ini Bertujuan untuk mengetahui begaimana pengaruh Jumlah taksiran terhadap laba bersih , mengetahui pengaruh uang pinjaman terhadap laba bersih di PT BPRS Harum Hikmahnugraha. Objek Penelitian pada laporan ini adalah untuk mengukur Laba bersih di PT BPRS Harum Hikmahnugraha, adapun jenis penelitiannya adalah kuantitatif asosiatif, jenis datanya adalah data primer, dan menggunakan teknik pengumpulan data berupa dokumentasi dan studi pustaka.Sedangkan teknik pengambilan sampelnya adalah non probability sampling , dengan populasi seluruh laporan keuangan triwulan BPRS Harum Hikmahnugraha periode 2016-2020. Hasil penelitian ini menunjukan Bahwa tidak terdapat pengaruh antara jumlah taksiran terhadap laba bersih di BPRS Harum Hikmahnugraha dengan hasil uji t dimana nilai Thitung <Ttabel (1.352 < 2,109), terdapat pengaruh yang signifikan antara Uang pinjaman terhadap laba bersih di BPRS Harum Hikmahnugraha dari hasil Uji t dimana Thitung > Ttabel (2,401 > 1,987), dan secara simultan terdapat pengaruh yang signifikan antara Jumlah taksiran dan uang pinjaman terhadap laba bersih di PT BPRS Harum Hikahnugraha dengan hasil Uji f dimana nilai Fhitung > Ftabel (2,843 > 2,052 ).ABSTRACKBased on the results of the study at the beginning that the background of this research is the fluctuations in the amount of estimates and loan money at PT BPRS Harum Hikmahnugraha and uncertain gold prices in the market and frequent errors in estimating collateral items, especially gold. This study aims to determine how the influence of the estimated amount of net income, determine the effect of loan money on net income in PT BPRS Harum Hikmahnugraha. The object of research in this report is to measure net income at PT BPRS Harum Hikmahnugraha, while the type of research is associative quantitative, the type of data is primary data, and uses data collection techniques in the form of documentation and literature studies. While the sampling technique is non probability sampling, with population of all BPRS Harum Hikmahnugraha quarterly financial statements for the 2016-2020 period. The results of this study indicate that there is no leverage between the estimated amount of net income in the BPRS Harum Hikmahnugraha with the results of t test where the value of t account < t table (1,352 <2,109), there is a significant influence between the loan money to the net profit at Harum Hikmahnugraha from the Test Results t where t account>t table (2.401> 1.987), and simultaneously there is a significant influence between the amount of estimated and borrowed money on net income in PT BPRS Harum Hikahnugraha with Test results f where the value of Fcount> Ftable (2.843> 2.052).

Download Full-text

Hubungan Keseimbangan dan Koordinasi Mata Kaki Terhadap Kemampuan Menggiring Bola dalam Permainan Futsal Klub Karsa Utama Putri Wajo

Gelora : Jurnal Pendidikan Olahraga dan Kesehatan IKIP Mataram ◽

10.33394/gjpok.v8i1.4189 ◽

2021 ◽

Vol 8 (1) ◽

pp. 67

Author(s):

Muhammad Hasbillah ◽

Herman Herman

Keyword(s):

Regression Analysis ◽

Significant Relationship ◽

Descriptive Analysis ◽

Sampling Technique ◽

Total Sample ◽

Coefficient Of Determination ◽

Correlational Research ◽

Analysis Technique ◽

Independent Variable ◽

The Relationship

This research aims to determine the relationship between balanced and the ability to dribble, the relationship between eye-foot coordination and the ability to dribble, and the relationship between balanced and eye-foot coordination on the ability todribble in futsal game Karsa Utama Putri Wajo’s club. The research was correlational research, with the independent variable was balanced and eye-foot coordination, while the dependent variable was the ability to dribble. The population of theresearch was Karsa Utama Putri Wajo's club players and the sampling technique used was total sampling technique with the total sample was 25 players. The analysis technique used was descriptive analysis, correlation analysis, regression analysis. The results showed that 1)There was a significant relationship between balanced and the ability to dribble in Karsa Utama Putri Wajo's club players with a correlation value (r) = 0,738. 2) There was asignificant relationship between eye-foot coordination on the ability to dribble in Karsa Utama Putri Wajo's club players with a correlation value (r) = 0,553. 3) There was asignificant relationship between balanced and eye-foot coordination on the ability to dribble in Karsa Utama Putri Wajo's club player swith a correlation value (r)=0.823,and a coefficient of determination (R2) = 0.677 or equal to 67,7%. Thus, it can be concluded that there is a significant relationship between balanced and coordination of the ankle son the ability to dribble in futsal game of Karsa Utama Putri Wajo's club.

Download Full-text

ANALISIS PENGAKUAN PENDAPATAN BUNGA ATAS PEMBERIAN KREDIT MODAL KERJA PADA PT. BANK PERKREDITAN RAKYAT PRISMADANA

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.10.4.10517.2015 ◽

2015 ◽

Vol 10 (4) ◽

Author(s):

Timothy Ray Korah ◽

David Paul Elia Saerang ◽

Heince Wokas

Keyword(s):

Descriptive Analysis ◽

Accounting Standards ◽

Bank Lending ◽

Financial Statements ◽

Analysis Method ◽

The Real ◽

Financial Position ◽

Interest Income ◽

The Right ◽

Cash Basis

The largest bank revenue is interest income from credit. In general, bank lending business and one of the most interest product.Therefore the recognition and measurement of the right to credit interest income must be relevant, accurate, and accounted for, so the financial statements truly on the real financial position. The research aims to determine how the accounting treatment of the recognition of interest income on PT.BPR PRISMA DANA is already in appropriate with the applicable accounting standards, The method used in this research is descriptive analysis method. The results of research conducted in PT.BPR PRISMA DANA, showed recognition of loan interest income using the accrual basis or more leads to the realization of the concept.Except for interest income on loans classified as problematic (nonperforming) is recognized when it is received (cash basis). Interest income using the effective interest annuity system is calculated based on the remaining principal.

Download Full-text

HUBUNGAN ANTARA KECERDASAN EMOSIONAL, KEMANDIRIAN BELAJAR DAN KREATIVITAS BELAJAR DENGAN HASIL BELAJAR MATEMATIKA

Jurnal Santiaji Pendidikan (JSP) ◽

10.36733/jsp.v11i1.1808 ◽

2021 ◽

Vol 11 (1) ◽

pp. 72-83

Author(s):

Ni Komang Hita Wulandari ◽

Kadek Rahayu Puspadewi ◽

Putu Ledyari Noviyanti

Keyword(s):

Emotional Intelligence ◽

Learning Outcomes ◽

Significant Relationship ◽

Hypothesis Test ◽

Mathematics Learning ◽

Sampling Technique ◽

Independent Learning ◽

Significance Level ◽

Relative Contribution ◽

And Mathematics

This correlational research aims to determine the relationship between emotional intelligence, independent learning and learning creativity with the mathematics learning outcomes of grade VII students of SMP Negeri 1 Blahbatuh. Data collection was carried out by means of questionnaires and tests. The sample used is a number of 80 people who are determined by the cluter random sampling technique. Hypothesis test used is simple and multiple regression with a significance level of 0.05. The results of this study indicate that there is a significant relationship between emotional intelligence and mathematics learning outcomes, the relative contribution is 46%. There is a significant relationship between independent learning and mathematics learning outcomes, the relative contribution is 39%. There is a significant relationship between creativity and mathematics learning outcomes, the relative contribution is 64%. There is an influence between emotional intelligence, independent learning and learning creativity with mathematics learning outcomes of students with a relative contribution of 62%.

Download Full-text

ANALISIS PEMUNGUTAN PAJAK RESTORAN DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN MINAHASA

JURNAL PEMBANGUNAN EKONOMI DAN KEUANGAN DAERAH ◽

10.35794/jpekd.23448.17.1.2015 ◽

2019 ◽

Vol 17 (1) ◽

Author(s):

Wensy F.I. Rompas

Keyword(s):

Local Government ◽

Analytical Method ◽

Quantitative Data ◽

Government Regulation ◽

Descriptive Analysis ◽

Tax Collection ◽

Local Revenue ◽

Local Taxes

ABSTRAKPajak Restoran adalah pajak atas pelayanan restoran. Pemugutan Pajak Restoran di Indonesia saat ini didasarkan pada Undang-Undang Nomor 34 Tahun 2000 yang merupakan peubahan atas Undang-Undang Nomor 18 Tahun 1997 tentang Pajak Daerah dan Retribusi Daerah dan Peraturan Pemerintah No. 65 Tahun 2001 tentang Pajak Daerah. Penelitian ini bertujuan untuk mengetahui prosedur pelaksanaan pemungutan pajak restoran di Kabupaten Minahasa dan mengetahui kontribusi pajak restoran terhadap pendapatan Asli Daerah di Kabupaten Minahasa. Data yang digunakan dalam penelitian ini adalah data kuantitatif berupa data pajak Restoran di Dinas Pengelola Keuangan, Aset dan Pendapatan Daerah Kabupaten Minahasa. Metode analisis yang digunakan adalah analisis deskripsi. yaitu untuk menggambarkan menganalisis hasil dari penelitian yang telah dilakukan. Penelitian menunjukan bahwa prosedur pelaksanaan pemungutan pajak telah berjalan baik dan mudah untuk dipahami serta bukti potong pembayaran dapat diberikan kepada wajib pajak. Tetapi setiap terjadi perubahan peraturan, petugas pemungut pajak dalam hal ini pemerintah daerah terlambat dalam mensosialisaikannya kepada wajib pajak. Sehingga masih ada wajib pajak belum membayarkan pajaknya. Kontribusi pajak restoran terhadap pendapatan asli daerah dapat dikatakan cukup baik walaupun setiap tahunnya mengalami penurunan. Walaupun demikian secara keseluruhan sudah mencapai target yang sudah ditetapkan.Kata kunci : Pemungutan Pajak Restoran dan Pendapatan Asli Daerah.ABSTRAKRestaurant Tax is a tax on restaurant services. Restaurant Tax Collection in Indonesia at this time is based on Law No. 34 of 2000 which is the amendment to Law No. 18 Year 1997 on Regional Taxes and Levies and Government Regulation No. 65 of 2001 on Local Taxes. This study aims to determine the procedure for collection of the tax in Minahasa restaurant and know the tax contribution to earnings original local restaurant in Minahasa. The data used in this research is quantitative data in the form of tax data in the Office business Restaurants Finance, Asset and Revenue Minahasa District. The analytical method used is descriptive analysis. namely to describe analyze the results of the research that has been done. Research shows that the procedure of implementation of tax collection has been going well and easy to understand as well as pieces of evidence of payment can be given to the taxpayer. But any changes in regulations, tax collector officer in this case the local government late in mensosialisaikannya to the taxpayer. So there is still a taxpayer has not paid the tax. Restaurant tax contributions to local revenues can be quite good although each year has decreased. Nevertheless, on the whole has reached the targets set.Keywords: Tax Collection Restaurant and Local Revenue.

Download Full-text

PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL STATEMENTS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v6i1.5274 ◽

2019 ◽

Vol 6 (1) ◽

pp. 141

Author(s):

Mega Indah Lestari ◽

Deliza Henny

Keyword(s):

Financial Stability ◽

Sampling Method ◽

Annual Report ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Financial Statements ◽

Analysis Method ◽

Financial Report ◽

Fraudulent Financial Statements

The Objective of this research is to analyze the factors of financial report fraud with pentagon fraud analysis. This research uses six independent variables which is pressure used financial target and financial stability as proxy, opportunity with proxy ineffective monitoring, rationalization with change in auditor as proxy, capability with proxy of CEO’s education, and arrogance with proxy frequent number of CEO’s picture, while the dependent variable is fraudulent financial statements proxied by restatement of financial statements. This research uses secondary data that is financial report and annual report. The sample of this study is 110 samples from financial statements of financial companies listed in the Indonesia Stock Exchange (BEI) during the 2015-2017 period. Sampling technique used is purposive sampling method. The method of analysis in this study uses logistic regression analysis method.The results of this research shows that the financial stability variable and ineffective monitoring are significant in detecting fraudulent financial statements. While financial targets variable, auditor’s change variable, CEO’s education variable, and frequent number of CEO’s picture are not significant in detecting fraudulent financial statements.

Download Full-text