Analisis Faktor – Faktor yang Memengaruhi Kinerja Keuangan pada Pusat Pendapatan Pemerintah Daerah Kabupaten Tulang Bawang

2021 ◽  
Vol 1 (2) ◽  
pp. 77-90
Author(s):  
Hafizh Billy Anisman ◽  

Abstract Purpose: The purpose of this study is to determine the factors that affect the financial performance of government revenue centers. Research Methodology: Qualitative descriptive method is the method used in this research. The factors that influence the financial performance of the Regional Agency of Tulang Bawang Regency increasing the realization of Regional Revenue are described in this study, in order to identify the causes of the unrealized local revenue. Results: Judging from the efficiency factor, it shows that financial performance is classified as very efficient and after analyzing various factors, a strategy is sought that can be used by the Regional Revenue Service of Tulang Bawang Regency to provide an increase in the level of regional basic income which is the purpose of this study. Limitations: The implementation of the research will definitely be faced with its limitations, both in the results of the research discussion and the questionnaire questions in the research. This research cannot explain further about Regional Levies because in this case, the Regional Revenue Agency is only the coordinator of Regional Original Revenue. Contribution: In the future, this research is also expected to be a reference for the Regional Revenue Agency of Tulang Bawang Regency in order to increase the realization of the initial income of Tulang Bawang Regency.

Author(s):  
Lies Fajarwati Wijaya ◽  
Winarti Winarti ◽  
Joko Suranto

The e-retribution public service innovation by the Surakarta City Trade Office is a new concept regarding the online levy payment system. First launched in mid-2016, E-retribution as part of the implementation of smart government is included in the smart city indicator. This study uses the typology theory of public service innovation Muluk (2008). Research location in the city trade office Surakarta, with a qualitative descriptive method. The data collection technique was obtained by purposive sampling through informant interviews, observations and documents. The results show that the public service innovation with the e-retribution program can simplifying public services and saving more time, costs and human resources, ensuring accountable transactions. In addition, E-retribution has an impact on increasing Solo Local Revenue every year.


2021 ◽  
Vol 14 (1) ◽  
pp. 41-52
Author(s):  
Partono Partono ◽  
Hesti Nila Wardhani ◽  
Nuri Indah Setyowati ◽  
Annuriana Tsalitsa ◽  
Siti Nurrahayu Putri

Tujuan dari penelitian ini untuk mengetahui strategi dalam meningkatkan kompetensi 4C (Critical Thinking, Creativity, Communication, & Collaborative). Kompetensi 4C sangat diperlukan di masa mendatang dalam mencari tenaga kerja karena persaingan semakin ketat. Banyak juga tugas-tugas yang seharusnya dilakukan oleh manusia tetapi tergantikan dengan robot. Hal tersebut dikarenakan pada abad ke-21 ini perkembangan teknologi semakin pesat. Sehingga perlu ada keterampilan yang tidak dimiliki oleh robot yaitu keterampilan kompetensi 4C. SIDH (Sekolah Indonesia Den Haag) merupakan salah satu sekolah Indonesia luar negeri yang sangat memperhatikan kompetensi 4C. Pada sekolah tersebut selalu berupaya untuk meningkatkan kompetensi 4C dengan berbagai strategi. Dengan cara diskusi saat pembelajaran, mengikuti ekstrakulikuler, dan bekerjasama dengan pusdatin. Meningkatkan kompetensi 4C di SIDH juga dapat melalui melalui pembelajarn PAI. Pada penelitian ini menggunakan metode diskriptif kualitatif. Metode ini memberikan data berupa data verbal. Teknik pengumpulan data yang digunakan yaitu wawancara dengan guru di SIDH yaitu Safreni Candra Sari dan Ponco Handayawati melalui media aplikasi zoom dan dokumen yang diperoleh berupa gambar atau foto yang menunjukkan beberapa kegiatan di SIDH. Strategies to Improve 4C Competencies (Critical Thinking, Creativity, Communication & Collaborative)The purpose of this research is to find out strategies to improve 4C competence (Critical Thinking, Creativity, Communication, & Collaborative). 4C competence is needed in the future is looking for workers because the competition is getting tougher. There are also many tasks that should be done by humans but are replaced by robots. This is because in the 21st century the development of technology is increasingly rapid. So there need to be skills that robots don't have, namely 4C competency skills. SIDH (Sekolah Indonesia Den Haag) is one of the Indonesian overseas schools that pays attention to 4C competencies. The school always tries to improve 4C competence with various strategies. For example, through discussions during learning, taking extracurricular activities, and collaborating with Pusdatin. Improving 4C competence at SIDH can also be done through learning PAI. This study using a qualitative descriptive method. This method provides data in the form of verbal data. Data collection techniques used were interviews with teachers at SIDH, namely Safreni Candra Sari and Ponco Handayawati through the zoom application media and documents obtained in the form of pictures or photos showing some of the activities at SIDH.


2021 ◽  
Vol 19 (15) ◽  
Author(s):  
Amos Setiadi ◽  
Lucia Asdra Rudwiarti ◽  
Isak J Langer ◽  
Mustika K Wardhani

An earthquake occurred in 2006 at Yogyakarta which damaged 209,494 buildings and caused the death of 4,143 people. A post-disaster settlement reconstruction covering all settlement facilities and infrastructure was initiated using a participatory approach which involved the targeted residents in the process of mapping the conditions, potentials, and resources of the region. It is, however, important to evaluate the effectiveness of this reconstruction method to reduce the impacts of such disaster in the future. Therefore, this research was conducted to focus on the forms, levels, and driving factors of citizen participation at each reconstruction stage. A qualitative descriptive method was employed through the use of observation and the findings showed that citizens were involved in the process by attending and participating in rembug warga forums, suggesting ideas, donating funds, and serving as personnel at the socialization, planning, and implementation stages. The reconstruction led to the construction of quality residential infrastructure and facilities due to the systematic and integrated coordination of the rembug warga forums.


2019 ◽  
Vol 14 (4) ◽  
Author(s):  
Miswati Dalonto ◽  
Jullie J. Sondakh ◽  
Steven J. Tangkuman

The contribution and the effectiveness of motorcycle fuel taxas is one of the tools that can measure how far the contribution of motorcycle fuel taxes towards original local government revenue and also how far the achievements level of tax collaction by local government in regards of motorcycle fuel taxes because of tax incomes is very crucial to build a district. This study aims to (1) Determine how big the contribution motorcycle fuel taxes toword Original government revenue in Gorontalo Province and North Sulawesi Province (2) To Determine how big the effectiveness motorcycle fuel taxes in Gorontalo Province and North Sulawesi Province (3) How the comparison of contribution and the effectiveness of motorcycle fuel taxes in Gorontalo Province and North Sulawesi Province. This study is using qualitative descriptive method. The result of this study is showing that the motorcycle fuel taxes in Gorontalo Province is stil lack of giving contribution because of the result shows that the average of percentage is 19,29%, and on the other side, North Sulawesi Province also shows a lack of giving contribution which is 19,75% in percentage, and effectiveness motorcycle fuel taxes in Gorontalo Province and North Sulawesi Province is included as very effective criteria by showing a result of criteria level is more than 100%.


2020 ◽  
Vol 3 (5) ◽  
pp. 614
Author(s):  
Yuda Anggara ◽  
Acep Haryudin

in the recount text. Students errors were analyzed using errors analysis. This research used qualitative descriptive method as the research methodology. The data would be presented descriptively and the result was in explanation of words form which would be following by data presented in form of tables. The errors made by female there are 12 errors of omission, 13 errors in addition, 21 errors in misformation and 1 errors in misordering. while the errors are made by male there are 5 errors of omission, 5 errors in addition, 27 errors in misformation and 1 errors in misordering. The instrument in this research was a test item created by students. From this research it can be deduced that the most mistakes made by female and male are errors in the way of misformation because students lack understanding of how to make stories in the writing recount text. Keywords:  Writing, Error Analysis, Recount text.


2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Juriko Chichi ◽  
Grace B. Nangoi ◽  
Sonny Pangerapan

The collection of land and building tax is based on law no. 12 year 1985. Land and building tax for rural and urban district is a new potential income for own-source revenue. The purpose of this research is to find out the effectiveness and contribution of land and building tax for rural and urban district as a own-source revenue for Minahasa District, Northern Minahasa District, and Manado City. This research uses the qualitative descriptive method. Method that used for data collection in this research is direct interview with the parties appointed by the Local Revenue Office in each district. Result of the research shows that the effectiveness of land and building tax for rural and urban district for Northern Minahasa District is 103,26% (very effective), Manado City is 95,52% (effective), and Minahasa District is 69,78% (less effective). The contributions of land and building tax for rural and urban district for own-source revenue for Northern Minahasa District is 17,27% (less), Manado City is 9,46% (very less), and Minahasa District is 5,29% (very less).Keyword : PBB-P2, income, effectiveness, contributions


2020 ◽  
Vol 1 (1) ◽  
pp. 11-20
Author(s):  
Aprilia Kartika ◽  
Airin Nuraini

Small and Medium Micro Enterprises are businesses that have an important role in the economy in Indonesia because micro, small and medium enterprises aim to grow and develop their business in order to build a national economy. SMEs are also able to open new jobs for domestic workers,SMEs provide income for the country in the form of foreign exchange. To get a better UMKM, so that SMEs can compete with large business institutions in terms of economy and empowerment, SMES actors must be aware of the importance of applying financial statements.  The purpose of this study was to find out how the application of financial statements based on SAK-ETAP on SMEs and how financial performance in SMEs was implemented. The author conducts research at the Wijaya Figures Store UMKM located on Jl. Endang Sumawijaya Kampung Sindang Barang, Bogor Regency. This research method uses a qualitative descriptive method. The results of the Angka Wijaya SMES research did not apply financial statement. This is because the SMES owner Angka Wijaya do not understand the financial statements based on SAK ETAP. During 2018 total assets, liability+equitycan be generated in the amount of IDR 386,558,000, profit of IDR 120,518,000 equity of IDR 366,229,000 and total net cash flow of IDR 261,238,000. The results of the wijaya store SMEs performance are calculated using profitability ratios based on profit from good sales and ussing on asset, meaning that the angka wijaya UMKMs are good in terms of sales and efficient in using assets, while SMES performance in capital usage is not good because of UMKM Angka wijaya is less efficient in capital   Keywords: application of financial statement presentation based on sak-etap to know wijaya's financial performance in figures shop smes


2018 ◽  
Vol 1 (2) ◽  
pp. 90
Author(s):  
Ishanan Ishanan

Abstrak:   Ada dua persoalan yang dikaji dalam penelitian ini yaitu: (1) Bagaimana peran T.G.H. Mukhtar Amin dalam pengembangan dakwah di Lombok Utara? (2) Bagaimana peran T.G.H. Mukhtar Amin dalam penyelesaian konflik keagamaan di Lombok Utara? Untuk menjawab persoalan tersebut peneliti menggunakan metode kualitatif deskriptif yang berorientasi pada studi tokoh. Dengan menggunakan pendekatan sosiologis dan komunikasi, peneliti berusaha menggambarkan bagaimana peran T.G.H. Mukhtar Amin dalam mengembangkan dakwah dan menyelesaikan konflik keagamaan di Lombok Utara berdasarkan pada aktifitas-aktifitas yang dilakukannya. Hasil penelitian ini menunjukkan bahwa, (1) T.G.H. Mukhtar Amin berperan dalam pengembangan dakwah di Lombok Utara melalui da’wah bi al-lisan maupun da’wah bi al-hal dengan pendekatan dakwah kultural. (2) T.G.H. Mukhtar Amin juga berperan dalam penyelesaian konflik keagamaan di Lombok Utara, baik bentuknya konflik antar pemeluk agama yang sama, antar pemeluk agama yang berbeda, maupun antara konflik lain yang melibatkan unsur agama. Secara umum, hasil temuan pada penelitian ini lebih banyak dibahas secara general, terutama pada aspek model pengembangan dakwah dan penyelesaian konfliknya. Kedepan diharapkan, jika ada yang melakukan penelitian serupa, hendaklah mengambil salah satu bagian penting dari tema pokok di atas, misalnya hanya sebatas perannya dalam dakwah ataupun perannya dalam resolusi konflik yang dikaji secara khusus, terpisah dan spesifik. Abstract :  The two problems studied in this research they are: (1) About the role of T.G.H. Mukhtar Amin in developing da'wah in North Lombok? (2) About the role of T.G.H. Mukhtar Amin settling religious conflicts in North Lombok? To answer the problem, the researcher uses qualitative descriptive method that is oriented to the study of characters. Using sociological and communication approach, the researcher tried to describe the role of T.G.H. Mukhtar Amin in developing da'wah and settling religious conflicts in North Lombok based on the activities he did. The results of this study indicate that, (1) T.G.H. Mukhtar Amin plays a role in the development of da'wah in North Lombok through da’wah bi al-lisan or da'wah bi al-hal with the approach of cultural da'wah. (2) T.G.H. Mukhtar Amin also plays a role in the settlement of religious conflicts in North Lombok, both in the form of conflict between the same religion, between different religions, as well as between other conflicts involving religious elements. In general, the findings in this study are mostly discussed in general, especially in the aspect of the model of propagation development and conflict resolution. In the future, it is hoped that if anyone conducts a similar study, take an important part of the main theme above, for example, only in terms of its role in da'wah or its role in conflict resolution that is specifically studied, separated and specific.


2021 ◽  
Vol 8 (1) ◽  
pp. 83-95
Author(s):  
Lulu Jola Uktolseja ◽  
Sherly Gaspersz

The objectives of the study are to describe (1) Attributive endocentric phrases, (2) Appositive endocentric phrases, (3) Coordinative endocentric phrases, and, (4) Exocentric phrases. The research methodology used in this research is qualitative descriptive method. Techniques for collecting data in this research are the observation and interviewing the informants. In analyzing the data, the researcher used the tagmemic methods. The informants of this research are the people of Maybrat region who lived in Jl. Tanjung Dofior Belakang Unamin. The informants have fulfilled the requirements given by the researcher. The approach used in this study was bilingual approach, instead of monolingual approach, that is, by asking the informants to translate the words (phrases) from Bahasa Indonesia to Maybrat language. The result of this research is the phrase of Maybrat language divided into two kinds as general, they are endocentric and exocentric phrase. It is also classified into noun phrase, pronoun phrase, verb phrase, adjective phrase and pre(post) position phrase. Each phrase has its own pattern. Some of them are similar into English and Indonesian, but some are really different.


2020 ◽  
Vol 3 (1) ◽  
pp. 113-124
Author(s):  
..... .....

Abstract: This study is entitled "Comparative analysis of financial performance of PT. Bank BRISyariah uses the income statement and value added "with the aim of finding out how the financial performance of BRI Syariah Bank is based on the added value and income statement. While the research method used in this study is a qualitative descriptive method and will later describe the financial performance condition of BRI Syariah Bank. This study concludes that the financial performance of BRI Syariah Bank in the period 2013 to the period 2014 experienced a significant decline, while in the following period it experienced a significant  increase.Keywords: Financial performance, value added, income statement. Abstrak: Penelitian ini berjudul “Analisis perbandingan kinerja keuangan PT. Bank BRISyariah menggunakan laporan laba rugi dan nilai tambah” dengan bertujuan untuk mencari tahu bagaiaman kinerja keuangan Bank BRI Syariah berdasarkan nilai tambah dan laporan laba rugi. Sedangkan metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif dan nantinya akan menggambarkan kondisi kinerja keuangan Bank BRI Syariah. Penelitian ini menyimpulkan bahwa kinerja keuangan Bank BRI Syariah pada periode 2013 ke periode2014 mengalami penurunan yang signifikan, sedangkan pada periode berikutnya mengalami kenaikan yang signifikan.Kata kunci: Kinerja keuangan, nilai tambah, laporan laba rugi.DAFTAR PUSTAKA Abdul Karim, Adiwarman, Bank Islam “Analisis Fiqih dan Keuangan”, Edisi III: Jakarta: PT. RajaGrafindo Persada,2008. Damastuti, Isnaini Endah, Analisis Perbandingan Kinerja Keuangan Bank Syariah Dengan Menggunakan Income Statement Approach dan Value Added statement Approach, Semarang: Skripsi, 2010. Ghosali,  Imam,Aplikasi  Analisis  Multivariate  Dengan  Program  Spss,  Semarang:  Undip2005. Harahap, Sofyan Safri, Menuju Perumusan Teori Akuntansi Islam, Jakarta: Pustaka Quantum,2006 http://brisyariah.co.id http://repository.usu.ac.id/bitstream/123456789/26406/4/Chapter%20II.pdfMulawarman,  Aji Dedi. Akuntansi syariah, Teory, Konsep dan Laporan Keuangan, Jakarta, Publishing Company,2009 Muthaher, Osmad. Akuntansi Perbankan Syariah, Cet.I; Yogyakarta, Graha Ilmu, 2012 Nurhayati, Sri dan Wasilah, Akuntansi Syariah di Indonesia, Cet.II; Jakarta: Salemba Empat,2008 Reza, M. Amrullah Putra Tara, Analisis Perbandingan Kinerja Keuangan Perbankan Syariah Menggunakan Pendekatan Laba Rugi (Income Statement) dan Nilai Tambah (Value Added Statement), Semarang: Skripsi, 2014. oemitra,  Andri,  M.A,  Bank  dan  Lembaga  Keuangan  Syariah,  Edisi  I,  Cet.II;  Jakarta: Kencana Prenada Media Group, 2010 Sugiono,  Metode  Penelitian  Kuantitatif,  Kualitatif,  dan  Kombinasi  (Mixed  Methods), Bandung: Alfabeta CV. Suwanto,  Perbandingan  Kinerja  Keuangan  Bank  Syariah  dengan  Pendekatan  IncomeStatement Approach dan Value Added Approach, Semarang: Journal, 2011. Triyuwono,  Iwan,  Respektif  Metodologi  dan  Teori  Akuntansi  Syariah,  Jakarta:  PT. RayaGrafindo Persada, 2006. Usman, Rachmadi, Aspek Hukum Perbankan Syariah Di Indonesia, Jakarta: Sinar Grafika,2012.


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