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

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.

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

2019 ◽  
Vol 3 (2) ◽  
pp. 85
Author(s):  
Syahril Effendi ◽  
Neni Marlina Br Purba
Keyword(s):  
Significant Influence ◽  
Significant Relationship ◽  
Hypothesis Test ◽  
Descriptive Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Analysis Method ◽  
Tax Collection ◽  
Probability Sampling ◽  
Local Revenue

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

scholarly journals PENGARUH EFEKTIFITAS DAN KONTRIBUSI TERHADAP PENDAPATAN ASLI DAERAH KOTA BATAM

2021 ◽  
Vol 5 (2) ◽  
pp. 67-73
Author(s):  
Syahril Effendi
Keyword(s):  
Local Governments ◽  
Sampling Technique ◽  
Tax Revenue ◽  
Analysis Method ◽  
Financial Reports ◽  
Regional Autonomy ◽  
Local Revenue ◽  
Tax Revenues ◽  
The City ◽  
Method Show

The development of information technology is currently growing rapidly, moreover the formation of The purpose of this study is to find answers to determine the effectiveness of parking tax and the contribution of parking tax to local revenue, where in the era of regional autonomy, local governments are required to always increase their regional revenues, such as increasing local tax revenues through billboard tax revenues. Tax revenue through advertising billboards in the city of Batam provides an undeniable contribution to regional revenue. However, in practice it has not yet come close to its true potential, besides that the preparation of this tax target is only based on previous years' experience. The length of this research was conducted from April to July 2016. The object of this research is Batam City Dispenda. The sampling technique used is non-probability sampling, namely the sampling technique using certain considerations or purposive sampling using financial reports from 2015 to 2019. The results of hypothesis testing using the multiple regression analysis method show that simultaneously the effectiveness of parking tax and the contribution of parking tax has a significant effect on local revenue. While partially the effectiveness of parking tax has a significant relationship to local revenue, however, the contribution of parking tax has a significant effect on local revenue at the Batam City Dispenda

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

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.

scholarly journals Efforts To Improve Regional Original Income of Medan City Through Hotel Taxes

2020 ◽  
Author(s):  
Deasy Arisandy Aruan ◽  
Dianty Putri Purba
Keyword(s):  
Data Analysis ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Tax Revenue ◽  
Local Revenue ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
The City

The purpose of this research is to find out how the contribution of Hotel Taxes in increasing the Regional Original Income of Medan City and what are the efforts in increasing the hotel tax. Sources of data used in this research are secondary data, namely in the form of targets and realization of hotel tax revenue and realization of local revenue Medan City from 2016 to 2018. The data analysis technique used in this study is to use descriptive analysis. Hotel Tax to Local Own Revenue is to compare the actual value of Hotel Tax with the realization of Local Own Revenue in Medan City. The results show that in 2016-2018, the contribution of Hotel Tax in the city of Medan increased every year. In contrast to the contribution, the value of the realization of Regional Original Income tends to fluctuate because, in 2016-2017, it increased, while in 2018, the realization value decreased.

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 PENGARUH KONTRIBUSI PENERIMAAN PAJAK HOTEL DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH DI WILAYAH KOTA BATAM TAHUN 2012-2014 (Studi Kasus Dinas Pendapatan Asli Daerah di Kota Batam)

2017 ◽  
Vol 6 (2) ◽  
Author(s):  
Aznedra Aznedra
Keyword(s):  
Regression Analysis ◽  
Data Collection ◽  
Multiple Regression Analysis ◽  
Quantitative Research ◽  
Field Research ◽  
Tax Revenue ◽  
Local Revenue ◽  
Library Research ◽  
Analysis Technique ◽  
The City

Tujuan dari penelitian ini adalah (1) Untuk mengetahui pengaruh kontribusi penerimaan pajak terhadap pendapatan asli daerah di Kota Batam tahun 2012-2014. (2) Untuk mengetahui pengaruh kontribusi penerimaan pajak terhadap pendapatan asli daerah di wilayah kota Batam tahun 2012-2014. (3) Untuk mengetahui pengaruh kontribusi penerimaan perpajakan pajak hotel dan restoran secara bersama terhadap pendapatan di Kota Batam pada tahun 2012-2014. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif. Populasi penelitian ini adalah laporan realisasi pajak hotel dan pajak restoran tahun 2012-2014. Teknik pengumpulan data yang digunakan adalah penelitian kepustakaan dan penelitian lapangan. Teknik analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa (1) pajak hotel variabel parsial namun tidak berpengaruh signifikan terhadap pendapatan. (2) pajak restoran sebagian berpengaruh signifikan terhadap pendapatan dan (3) pajak atas pajak hotel dan restoran berpengaruh secara signifikan terhadap pendapatan,Kata kunci: kontribusi pajak hotel, kontribusi pajak restoran, pendapatan daerah.The purpose of this research is (1) To know the effect of the contribution of tax revenue to local revenues hotel in the city of Batam years 2012-2014. (2) To determine the influence of the contribution of tax revenue to local revenue restaurants in the city area of Batam years 2012-2014. (3) To determine the influence of the contribution of tax revenue the hotel and restaurant taxes jointly on revenue in the city of Batam in 2012-2014.This type of research used in this research is quantitative research. The population of this study is the report on the realization of hotel tax and restaurant tax years 2012-2014. Data collection techniques used is a library research and field research. The analysis technique used is multiple regression analysis. The results showed that (1) partial variable hotel tax but not significant effect on revenue. (2) partially restaurant tax significant impact on revenue and (3) the tax on hotel and restaurant taxes jointly significant impact on revenue, Keywords: hotel tax contribution, restaurant tax contribution, local revenue

scholarly journals Pengaruh masa kerja, spesialisasi audit dan komite audit terhadap kualitas audit (studi kasus pada perbankan syariah di indonesia)

2020 ◽  
Vol 3 (2) ◽  
pp. 147
Author(s):  
Rizka Fitriani
Keyword(s):  
Regression Analysis ◽  
Audit Committee ◽  
Audit Quality ◽  
Sampling Technique ◽  
Financial Statements ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Analysis Method ◽  
Purposive Sampling ◽  
Bank Employees

<p>The rise of fictitious financing carried out by unscruplous bank employees makes people doubt the truth of the contents of financial statements issued by banks. This can be bad for Islamic Banks in Indonesia that are developing rapidly. To prevent this from happening again and again, Islamic Banks can conduct periodic audits to anticipate fraud at Islamic Banks.<br /> This research aims to determine the effect of tenure, audit specialization and audit committee on audit quality both simultaneously and partially. The population in this research is all Islamic Banking in Indonesia amounting to 14 banks. While the sampling technique used was purposive sampling in the category of Islamic Banking which issued financial statements from 2014 – 2018 which produced 13 samples of Islamic Banks. This study uses multiple linier regression analysis method using IBM SPSS Statistics 24. From this research it can be concluded that simultaneously the variables of tenure, audit specialization and audit committee have a significant effect on audit quality. But only affect around 29,5%. partially, only audit committee has a significant effect on audit quality. While audit soecialization is removed as an indicator of audit quality because it is considered constant.</p>

scholarly journals Dewan Komisaris Independen dan Komite Audit sebagai Faktor yang Menentukan Kinerja Keuangan Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017

JURNAL PUNDI ◽  
2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Aminar Sutra Dewi ◽  
Ronal Trio Fernando
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Audit Committees ◽  
Analysis Method ◽  
Financial Reports

The purpose of this study is to discover the role of independent commissioners and audit committees to improve financial performance both simultaneously and in part. The paper objects used were all companies listed on the Indonesia Stock Exchange from 2013 to 2017, using a purposive sampling technique. Data on the company's annual financial statements and annual financial reports are obtained from the official website of the IDX. This paper was added in the study. The data analysis method used in this update is regression analysis in the data panel. This study uses the transition from Good Corporate Gorvernance, an independent board of commissioners and an audit board as an audit measure in this study. The results showed that the simultaneous independent board of commissioners had a significant effect on financial performance (ROA, ROE). The audit committee has a negative and not significant effect on financial performance (ROA, ROE).

scholarly journals POTENSI, EFEKTIVITAS DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KOTA YOGYAKARTA

2019 ◽  
Vol 23 (2) ◽  
pp. 416
Author(s):  
Dita Dwi Agustina Darmanto ◽  
Indro Herry Mulyanto ◽  
Suratna Suratna
Keyword(s):  
Local Government ◽  
Secondary Data ◽  
Sampling Technique ◽  
Tax Revenue ◽  
Average Percentage ◽  
Regional Finance ◽  
Local Revenue ◽  
Analysis Technique ◽  
Quantitative Descriptive ◽  
The City

This study aims to determine the potential hotel tax that actually has inYogyakarta City, how far the level of hotel tax effectiveness and how much the hotel tax contribution in the City of Yogyakarta. This research is included in the type of quantitative descriptive research. The population in this study are all hotels in the city of Yogyakarta. The data used in this study are secondary data obtained from the Regional Finance and Assets Agency, Yogyakarta Central Statistics Agency. The sampling technique used is non probability sampling by means of purposive sampling based on selected criteria. The analysis technique uses the analysis of hotel tax potential calculations, analysis of hotel tax effectiveness calculations and analysis of hotel tax contribution calculations.The results of this study point out that the comparison between hotel tax  potential with the realization of hotel tax revenue within five years is from years 2011-2015 there is a big difference, with a potential hotel tax of Rp. 425,219,891,636 and realized hotel tax revenue of Rp. 335,529,045,226, then the local government lost the potential of Rp. 89,690,846,410, from the two hotel classifications in the city of Yogyakarta star hotels that have a greater proportion of potential than non-star hotels. The level of effectiveness shows that hotel tax revenue shows the average percentage is still below 100% with the criteria "Not Effective" so that it can be concluded that the realization ofhotel tax revenue in the city of Yogyakarta has not yet reached the maximum potential, while the level of hotel tax contribution to local revenue in The city of Yogyakarta in accordance with the targets set by the local government shows a percentage above 4% with the criterion "Very Contribute", so it can be concluded that the hotel tax contribution also contributes greatly to local original income in the city of Yogyakarta 

scholarly journals Penggunaan Antibiotik yang Kurang Tepat pada Peternakan Babi di Kota Kupang, Nusa Tenggara Timur

2021 ◽  
Vol 22 (2) ◽  
pp. 162-167
Author(s):  
Annytha Detha ◽  
Diana Agustiani Wuri ◽  
Filomena Ramos ◽  
Desi Biru ◽  
Margie Mila Meha ◽  
...  
Keyword(s):  
Sampling Method ◽  
Descriptive Analysis ◽  
Sampling Technique ◽  
Antibiotic Use ◽  
Evaluation Study ◽  
Resistant Bacteria ◽  
Analysis Method ◽  
Inappropriate Use ◽  
Inappropriate Drugs ◽  
The City

Misuse of antibiotics has the potential to accelerate the emergence of types that are resistant to inappropriate drugs. This study aims to evaluate the inappropriate use of antibiotics in pig farms in the City of Kupang, East Nusa Tenggara. This antibiotic use evaluation study was conducted from March to May 2018. This study was conducted on 100 pig farmers spread across 6 (six) districts in Kupang City. The sampling technique was done by stratified random sampling method based on the characteristics or types of the population. This research used descriptive analysis method from the results of questionnaire data collection that had been filled out by pig farmers in Kupang City. Based on the results obtained that 84% of pig farmers or respondents did not know the function of antibiotics, and 83% of respondents did not know that the administration of antibiotics must be done with the supervision of a veterinarian. The results also showed that 86% of pig farmers buy antibiotics without a veterinarian’s prescription, with the type of antibiotics most often used were the tetracycline and sulfonamide groups. These results conclude that dominant respondents apply antibiotics without veterinary supervision, which can contribute to the spread of resistant bacteria so that it adversely affects human health.

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