scholarly journals EFEKTIVITAS PENERIMAAN PAJAK BUMI DAN BANGUNAN TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH KABUPATEN LAMONGAN (Studi Kasus Pada Kantor Pemerintahan Kabupaten Lamongan Periode Tahun 2014 - 2018)

2020 ◽  
Vol 3 (1) ◽  
pp. 55-71
Author(s):  
Toto Heru Dwihandoko ◽  
Keyword(s):  
Data Analysis ◽  
Tax Revenue ◽  
Analysis Method ◽  
Tax Revenues ◽  
The Earth ◽  
Data Analysis Method ◽  
To Come ◽  
Quantitative Descriptive ◽  
Descriptive Method

Tax is the source used to finance a development. One of which is the land and building tax. This study goals to determine (1) the effectiveness of land and building tax revenues in lamongan districts in 2014 until 2018, (2) barriers that impact the effectiveness of land and building tax revenues in the district of 2014 until 2018, (3) Government to overcome barriers that affect the level of tax effectiveness of the earth and buildings in the district lamongan 2014 until 2018. The method that used in this research is by documentation technique. Data analysis method used in this research is Quantitative Descriptive method. The results shows that: (1) the effectiveness of land and buildings tax revenues in the district of 2014 until 2018 has been very effective, (2) the barriers that impact the effectiveness of tax revenues of land and buildings is difficult to meet taxpayers, And knowledge of taxpayers in paying taxes, (3) efforts to overcome obstacles in the tax revenue of the land and buildings is in cooperation with village rayon coordinator, and held more socialization. The authors provide recommendations to the district revenue department of Lamongan district should more often hold socialization for tax revenue of land and buildings increasing in the years to come.

scholarly journals ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK SARANG BURUNG WALET TERHADAP PENERIMAAN PAJAK DAERAH DI KABUPATEN MINAHASA TENGGARA

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Frandy Demsy Abed Rotulung ◽  
Linda Lambey ◽  
Sherly Pinatik
Keyword(s):  
Data Analysis ◽  
Descriptive Analysis ◽  
Tax Revenue ◽  
Ratio Analysis ◽  
Regional Government ◽  
Analysis Method ◽  
Quantitative Descriptive Analysis ◽  
Local Taxes ◽  
Data Analysis Method ◽  
Quantitative Descriptive

Swallow's Nest Tax is a tax on the activities of taking Swallow's Nest Business. Regional Government of Southeast Minahasa District collects the local taxes. The purpose of this study is to measure the effectiveness and contribution of tax revenue swallow's nest against local tax revenue of Southeast Minahasa District. Data analysis method in this research is using quantitative descriptive analysis method, based on effectiveness ratio analysis and contribution. The effectiveness level of Swallow’s Nest tax in 2015 only amounted to 68.75% still classified as less effective, in 2016 is still classified as less effective with a percentage of 80.00%, in 2017 increased to 196.40% effectively. Contributions tax of Swallow’s Nest against local tax revenue of South Minahasa District still on the very less ratio. Fluctuation of effectiveness and contribution of Swallow’s Nest tax against local tax revenue of Southeast Minahasa District can be surmountable or can be improved.Keywords:       Swallow's Nest Tax, Local Tax, Effectiveness, Contribution

scholarly journals A Critical Analysis of Prophetic Narrations Mentioned in KAFA JAKIM’s‘Aqīdah Textbooks

2018 ◽  
pp. 1264-1271
Author(s):  
Abdul Latef bin Alhadri ◽  
Muhamad Rozaimi bin Ramle
Keyword(s):  
Qualitative Research ◽  
Data Analysis ◽  
Critical Analysis ◽  
Analysis Method ◽  
Data Analysis Method ◽  
The Status ◽  
Descriptive Method

The introduction of Quranic and Fardhu Ain courses (Kelas Al-Quran dan Fardhu Ain (KAFA) by the Department of Islamic Development Malaysia (Jabatan Kemajuan Islam Malaysia (JAKIM) is an effort to produce a generation that is moulded by the teachings of Al-Quran and Al-Sunnah. However, there are specific ḥadīths quoted in the textbook that require further attentive verification. This study seeks to verify the status of the ḥadīth mentioned in the ‘Aqīdah textbook in the eyes of the Ahlussunnah Wal Jama’ah scholars. This is because ‘Aqīda his the most important subject in Islamic studies.This research is a qualitative research which uses data analysis method, where allthe data and information obtained will be analysed using descriptive method. The method of takhrijal-ḥādīth will be applied to verify the status of the ḥadīths. This study reveals that there are six ḥadīths mentioned in the ‘Aqīdah textbook and the status of 3 of them are problematic. The origin of one of these ḥadīths isunknown while two of them are not properly narrated. This study also suggests the establishment of a committee or panel that is comprised of ḥadīth scholars/experts from the local universities in order to makesureall ḥādīths mentioned in the textbooks would adhere to the prescribed standards.

scholarly journals Pengaruh Samsat Keliling, Samsat Drive-Thru, E-Samsat Terhadap Penerimaan Pajak Kendaraan Bermotor Pada Kantor Samsat Jakarta Timur

2020 ◽  
Vol 5 (1) ◽  
pp. 125
Author(s):  
Hartanti Hartanti ◽  
Rr Karina Alviani ◽  
Ratiyah Ratiyah
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Motor Vehicle ◽  
Motor Vehicles ◽  
Tax Revenue ◽  
Analysis Method ◽  
Local Taxes ◽  
Quantitative Descriptive ◽  
Descriptive Method ◽  
Level Government

Abstrak: Pajak kendaraan bermotor termasuk pajak daerah yang dikelola oleh pemerintah tingkat satu atau provinsi. Dalam mengelola pajak kendaraan bermotor, pemerintah daerah mendirikan Kantor Samsat dimana kantor tersebut memberikan bermacam-macam layanan seperti Samsat Keliling, Samsat Drive Thru dan E-Samsat. Penelitian ini bertujuan untuk mengetahui pengaruh secara parsial maupun simultan Penerimaan Pajak dari Samsat keliling, Samsat Drive Thru dan E-Samsat terhadap penerimaan pajak kendaraan bermotor di Jakarta Timur. Metode analisis menggunakan metode Diskriptif Kuantitatif dan di analisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan secara parsial Samsat Drive Thru berpengaruh signifikan terhadap penerimaan pajak kendaraan bermotor, sedangkan Samsat keliling dan E-Samsat secara parsial tidak berpengaruh terhadap penerimaan Pajak kendaraan bermotor pada Kantor Samsat Jakarta Timur. Secara Simultan Samsat Keliling, Samsat Drive Thru, E-Samsat berpengaruh terhadap penerimaan pajak kendaraan bermotor pada Kantor Samsat Jakarta Timur   Kata kunci: Samsat keliling, Samsat Drive-Thru, E-Samsat, Pajak kendaraan Bermotor   Abstract: The motor vehicle tax includes local taxes which are managed by the first or provincial level government. In managing the motor vehicle tax, the local government established the Samsat Office where the office provided various services such as the Mobile Samsat, the Samsat Drive Thru and the E-Samsat. This study aims to determine the effect of partial or simultaneous tax receipts from mobile Samsat, Samsat Drive Thru and E-Samsat on motor vehicle tax in East Jakarta. The analysis method uses quantitative descriptive method and analyzed using multiple linear regression. The results showed partially Samsat Drive Thru had a significant effect on motor vehicle tax revenue, while mobile Samsat and E-Samsat partially had no effect on motor vehicle tax receipts in the East Jakarta area. Simultaneously Samsat Keliling, Samsat Drive Thru, E-Samsat affect the tax revenue of motor vehicles in the area samsat of ​​East Jakarta   Keywords: Mobile Samsat, Samsat Drive-Thru, E-Samsat, Motorized Vehicle Tax

scholarly journals PERKAWINAN POLIGAMI DI DESA SERENANG KECAMATAN PUJUT KABUPATEN LOMBOK TENGAH

2018 ◽  
Vol 2 (1) ◽  
pp. 26
Author(s):  
Dian Eka Mayasari Sri Wahyuni ◽  
Wahab Wahab
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Qualitative Approach ◽  
Analysis Method ◽  
Cause And Effect ◽  
Children's Education ◽  
Data Analysis Method ◽  
Qualitative Descriptive ◽  
Children’S Education ◽  
Descriptive Method

Tujuan penelitian ini adalah untuk mengetahui faktor-faktor sebab dan akibat perkawinan poligami di Desa Serenang Kecamatan Pujut Kabupaten Lombok Tengah. Pendekatan yang digunakan adalah pendekatan kualitatif. Metode pengumpulan data meliputi observasi, wawancara, dan dokumentasi. Metode analisis data yang digunakan adalah metode deskriptif kualitatif. Hasil penelitian yaitu penyebab terjadinya perkawinan poligami oleh para suami di Desa Serenang Kecamatan Pujut yaitu antara lain : a) kebutuhan seksual, b) ingin mendapatkan keturunan (istri mandul), c) adanya suatu kebanggaan, d) faktor pendidikan, e) istri kurang merawat diri, dan akibat perkawinan poligami oleh para suami di Desa Serenang Kecamatan Pujut yaitu antara lain : a) psikologis, b) pendidikan anak, c) moral, d) hak-hak suami istri, dan e) akibat filsafat Abstract: The purpose of this research is to know the factors of cause and effect of polygamy marriage in Serenang Village, Pujut Sub-district, Central Lombok Regency. The approach used is qualitative approach. Methods of data collection include observation, interviews, and documentation. Data analysis method used is qualitative descriptive method. The result of the research is the cause of polygamy marriage by husbands in Serenang Village Pujut Sub-district, among others: a) sexual needs, b) want to get offspring (barren wife), c) existence of pride, d) education factor, e) wife less caring self, and the consequences of polygamy marriage by husbands in Serenang Village Pujut Sub-district, among others: a) psychological, b) children's education, c) moral, d) marital rights, and e) due to philosophy

scholarly journals ANALISIS PENERAPAN AKUNTANSI PEMBIAYAAN IJARAH BERDASARKAN PSAK NOMOR 107 PADA PT BANK RAKYAT INDONESIA SYARIAH CABANG LHOKSEUMAWE

2017 ◽  
Vol 5 (2) ◽  
pp. 71
Author(s):  
Falahuddin Falahuddin ◽  
Icut Aprilia
Keyword(s):  
Data Analysis ◽  
Qualitative Data ◽  
Analysis Method ◽  
Financing System ◽  
Generally Accepted Accounting Principles ◽  
Accounting Principles ◽  
Data Analysis Method ◽  
Qualitative Descriptive ◽  
Descriptive Method

This study aims to analyze the application of Ijarah financing accounting based on PSAK No.107 at PT  Bank Rakyat Indonesia Syariah, Branch of Lhokseumawe. The data used in this study are qualitative data which is obtained by conducting interviews with the parties concerned. The data analysis method used in this study is a qualitative descriptive method. Based on the results of the study, it is known that the financing system of Ijarah Muntahiyya Bittamlik at PT Bank Rakyat Indonesia Syariah, Branch of Lhokseumawe is in accordance with the generally accepted accounting principles for sharia banking, namely PSAK 107 concerning the application of Ijarah financing.

scholarly journals Decks Range Gola Village Community Begun District Buton District North

2020 ◽  
Vol 9 (3) ◽  
pp. 1196-1202
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Analysis Method ◽  
Village Community ◽  
Data Analysis Method ◽  
The People ◽  
Qualitative Descriptive ◽  
The Village ◽  
Descriptive Method ◽  
Recording Techniques

Language means to give opponents meaningful speeches so that they can be understood and understood because in language, of course, requires excellent and correct linguistic tools. This study aims to analyze the deixis of the people of the village of Rante Gola, Bonegunu District, North Buton Regency. This study uses a qualitative descriptive method carried out by not prioritizing the numbers, but prioritizes the depth of appreciation of the interaction between the concepts being studied independently. The population in this study was the community of Rante Gola Village, Bonegunu District, North Buton Regency, the sample in this study amounted to 14 people. Data collection techniques in this study were recorded and recording techniques. Based on the approach used, the data analysis method used is the contextual method. The contextual way is a method of analysis that is applied to data by basing, calculating, and linking contexts. The results of the above research are deixis found in the Kulisusu Dialect of the Rante Gola Village Community, Bonegunu District, North Buton Regency, namely six types, namely: Deiksis People or Persona, place, time, discourse, social, and pointer.

Analisis Kontribusi Pajak Daerah Terhadap Pendapatan Asli Daerah Kabupaten Gunung Kidul

2017 ◽  
Vol 22 (1) ◽  
pp. 38-46
Author(s):  
Papang Permadi Prasetyo
Keyword(s):  
Growth Rate ◽  
Data Analysis ◽  
Local Government ◽  
Descriptive Analysis ◽  
Moderate Level ◽  
Analysis Method ◽  
Quantitative Descriptive Analysis ◽  
Data Analysis Method ◽  
Quantitative Descriptive

Local tax is one of the main source of funding for supporting local government and development. The percentage of tax realization growth in BPS (Statistic Department) which is managed by the local government of Gunung Kidul District shows fluctuating data and sometimes going up and down. Local tax is a source of local income which contributes much to the original income of the local government. The aim of this research is to analyze the growth rate of local tax and to measure the contribution of local tax on PAD (Original Local Income) as long as 6 years, which is from 2006 to 2012. The data analysis method used in this research is quantitative descriptive analysis. The result of this research shows that the local tax growth and its contribution on PAD in Gunung Kidul District is in moderate level and can be improved.

scholarly journals DEIKSIS MASYARAKAT BONEGUNU KABUPATEN BUTON UTARA

2020 ◽  
Author(s):  
risman iye
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Analysis Method ◽  
Village Community ◽  
Data Analysis Method ◽  
The People ◽  
Qualitative Descriptive ◽  
The Village ◽  
Descriptive Method

Language means to give opponents meaningful speeches so that they can be understood and understood because in language, of course, requires good and correct linguistic tools. This study aims to analyze the deixis of the people of the village of Rante Gola, Bonegunu District, North Buton Regency. This study uses a qualitative descriptive method carried out by not prioritizing the numbers, but prioritizes the depth of appreciation of the interaction between the concepts being studied independently. The population in this study was the community of Rante Gola Village, Bonegunu District, North Buton Regency, the sample in this study amounted to 14 people. Data collection techniques in this study were recorded and recorded techniques. Based on the approach used, the data analysis method used is the contextual method. Contextual method is a method of analysis that is applied to data by basing, calculating and linking contexts. the results of the above research are deixis found in the Kulisusu Dialect of the Rante Gola Village Community, Bonegunu District, North Buton Regency, namely six types, namely: Deiksis People or Persona, place, time, discourse, soisal, and pointer

scholarly journals EVALUASI PENERAPAN DANA KAS KECIL PADA PT. PUTRA KARANGETANG

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Mega Eliza Wongkar ◽  
Grace B. Nangoi ◽  
Steven J. Tangkuman
Keyword(s):  
Data Analysis ◽  
Analysis Method ◽  
Data Analysis Method ◽  
A Company ◽  
Descriptive Method

Petty cash is a cash amount owned by the company and is held or managed by a cashier whose function is to pay or finance expenses that are relatively small and tend to be routine and are immediate. The object of this research is PT. Putra Karangetang. The purpose of this research is to study how the application of accounting petty cash at the company. A data analysis method used in this research is descriptive method, which is carried out by means of collecting data related to problems encountered and serves the description of how to systematically and accurately about the facts, the nature of the relationships between phenomena investigated in a company. The results showed that the method used in the completion of petty cash fund by PT. Putra Karangetang is the fluctuation fund method, where in this method the balance of the petty cash account is not fixed (fluctuate), the number of refund is not in accordance with the expenditures of petty cash.Keywords : Accounting, Petty cash fund

scholarly journals PENERAPAN MANAJEMEN RISIKO OPERASIONAL PADA UNIT TELLER PT. BANK PEMBANGUNAN DAERAH SUMATERA BARAT

2019 ◽  
Author(s):  
Teti Mulia ◽  
Afriyeni Afriyeni
Keyword(s):  
Risk Management ◽  
Data Analysis ◽  
Operational Risk ◽  
Analysis Method ◽  
Operational Risk Management ◽  
Data Analysis Method ◽  
Descriptive Method

The purpose of this research is to find out how the implementation of operational risk management at the Teller Unit of PT. Bank Pembangunan Daerah Sumatera Barat. Methods of collecting data for this study were collected through interviews with related parties. Data analysis method in this study uses descriptive method with an inductive mindset that explains the results of research on facts that occur in the field which are then analyzed according to existing theories. Based on the results of this study it was found that PT. Bank Pembangunan Daerah Sumatera Barat has implemented operational risk management at the teller unit. This is indicated by the minimum of undesirable events such as the risk of counterfeit money, errors in inputting the nominal and account number at the time of the transaction, the shortfall or excess payment to the customer, the shortfall or excess when receiving the customer's deposit, the risk of incorrect transfer / mutation input.

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