scholarly journals ANALISIS EFEKTIFITAS DAN KONTRIBUSI PAJAK HOTEL DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA BENGKULU

2021 ◽  
Vol 9 (1) ◽  
pp. 69-80
Author(s):  
Yun Fitriano ◽  
Zahrah Indah Ferina
Keyword(s):  
Local Government ◽  
Key Words ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Tax Revenue ◽  
Large Contribution ◽  
Government Revenue ◽  
Quantitative Descriptive Analysis ◽  
Average Value ◽  
Quantitative Descriptive

Yun Fitriano, Zahrah Indah Ferina; This study aims to determine the extent to which the effectiveness and contribution of hotel taxes and restaurant taxes to regional revenue (PAD) Bengkulu city. The data used in this study are secondary data on hotel taxes and restaurant taxes which are sourced from reports on the realization of the Bengkulu city regional income and expenditure budget from 2015 to 2018. The method of analysis in this study uses quantitative descriptive analysis. The results showed that the average value of the effectiveness of hotel taxes and restaurant taxes in Bengkulu City from 2015 to 2018 was quite effective, ranging from 80% to 82%. Meanwhile, the contribution of hotel tax revenue and restaurant tax from 2015 to 2018 has a very large contribution, where on average each year it has a contribution of above 4%. This shows that Bengkulu City's own revenue is influenced by a large proportion of hotel taxes and restaurant taxes. Key Words: Effectiveness, Contribution, Hotel Tax, Restaurant Tax, Original Local Government Revenue

scholarly journals THE EFFECT OF EFICIENCY RATIO, EFFECTIVENESS RATIO, CONTRIBUTION RATIO OF LAND AND BUILDING TAX ON LOCAL OWN SOURCE REVENUE IN THE SUKOHARJO REGENCY 2016-2018 (EMPIRICAL STUDY IN THE REGIONAL AGENCY OF THE SUKOHARJO REGENCY)

2020 ◽  
Vol 4 (02) ◽  
Author(s):  
Setyani Sri Haryanti ◽  
Febrian Fernanda Siwi Tatok ◽  
Irwan Christanto Edy
Keyword(s):  
Local Government ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Tax Revenue ◽  
Government Revenue ◽  
Contribution Ratio ◽  
Efficiency Ratio ◽  
Analysis Technique ◽  
Efficient Criteria ◽  
The Cost

This study aims to determine the effect of the efficiency ratio of Land and Building Tax revenue, determine the effect of the effectiveness ratio of Land and Building Tax revenue and determine the effect of the ratio of contribution of Land and Building Tax revenue to Local Government Revenue Original Revenue in Sukoharjo Regency in 2016-2018.The data analysis technique in this study is a descriptive analysis using indicators of the criteria of efficiency, effectiveness and contribution. The type of data used is quantitative data, data sources used secondary data and use the documentation method.The results of the study know that the efficiency ratio of land and building tax revenue in Sukoharjo regency in 2016-2018 is included in the very efficient criteria because in those 3 years the realization of land and building tax revenues is greater than the cost of collection. The effectiveness ratio of revenue from land and building tax in Sukoharjo Regency in 2016-2018 is included in the very effective criteria because the average for 2016-2018 is more than 100%, namely 123.93% with details in 2016 of 131.41% , in 2017 it was 120.35% while in 2018 it was 120.02%. The contribution ratio of the Land and Building Tax to Local Government Revenue in Sukoharjo Regency in 2016-2018 is included in the criteria of lacking because the ratio of contributions on average is only 10.71%.

scholarly journals Pengaruh Pendapatan Pembiayaan Mudharabah terhadap Profitabilitas (ROA) pada PT. Bank Muamalat Indonesia Tbk. Periode 2011-2015

2018 ◽  
Vol 2 (2) ◽  
Author(s):  
Indah Wahyuningsih
Keyword(s):  
Descriptive Analysis ◽  
Secondary Data ◽  
Revenue Sharing ◽  
Financial Statement ◽  
Net Income ◽  
Total Revenue ◽  
Return On Assets ◽  
Quantitative Descriptive Analysis ◽  
Quantitative Descriptive ◽  
Research Show

This research is about the influence of financing mudharabahincome of the result of profitability (return on assets) at PT. Bank Muamalat Indonesia Tbk. for period 2011 until 2015. The main problem in this research is how much financing mudharabahincome that calculated by ratio of mudharabahwhich is ratio of mudharabahincome and total revenue sharing income, influencing the profitability that calculated by return on assets (ROA) which is ratio of net income and total assets.             This research has a purpose to describe and explain the influence between financing mudharabahincome with profitability (return on assets) at PT. Bank Muamalat Indonesia Tbk. for period 2011 until 2015.            Research methods used in this research is quantitative descriptive analysis. The data used in this research is secondary data, in the form of financial statement of PT. Bank Muamalat Indonesia Tbk. as the population and the samples consist of quarter financial statement of PT. Bank Muamalat Indonesia that published from 2011 until 2015. The statistic method used to test the research hypothesis is simple regression.             After following the quantitative procedural, the result of this research show that financial mudharabahincome has influence the profitability, which is proved with the significant value is 0,009 that smaller than 0.05. It means that financial musharabahincome has influence the profitability. Keyword        : Mudharabah, Profitability, Return on Assets (ROA)

scholarly journals Urgency of Fiscal Policy to Overcome Welfare Gap in Indonesia

2019 ◽  
Vol 11 (1(J)) ◽  
pp. 90-109
Author(s):  
Abdul Aziz
Keyword(s):  
Fiscal Policy ◽  
Descriptive Analysis ◽  
Severity Index ◽  
Quantitative Descriptive Analysis ◽  
Average Value ◽  
State Expenditure ◽  
Indicator Data ◽  
The Government ◽  
Quantitative Descriptive ◽  
State Expenditures

Abstract: This study aims to describe the condition of the welfare gap between residents and regions in Indonesia on a number of welfare indicators namely poverty depth index, poverty severity index, Gini Coefficient Index (GCI), and the Human Development Index (HDI). This study also aims to analyze the importance of fiscal policy, especially in the form of state expenditure allocations to minimize the gap. This study uses a quantitative descriptive analysis method that is by calculating some of the indicator data needed through the approach of average value, termun, standard devasi, and others. The result is a description of the welfare gap between people / regions in Indonesia and an overview of government policies that have been carried out. Whereas one of the recommendations is that the government should allocate state expenditures that are more effective, efficient, quality and pay attention to priority scale so that it can solve the welfare gap problem above.

scholarly journals Tendensi dan komparasi Produk Domestik Regional Bruto dan Indeks Pembangunan Manusia Provinsi Kepulauan Bangka Belitung dan Kepulauan Riau

SOROT ◽  
2021 ◽  
Vol 16 (1) ◽  
pp. 25
Author(s):  
Sarpina Sarpina ◽  
Aning Kesuma Putri ◽  
Hadi Suroso
Keyword(s):  
Human Development ◽  
Human Development Index ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Central Bureau ◽  
Domestic Product ◽  
Quantitative Descriptive Analysis ◽  
Development Index ◽  
Quantitative Descriptive

Penelitian ini bertujuan untuk mengetahui tren dan perbandingan IPM dan PDRB di Provinsi Kepulauan Riau dan Bangka Belitung. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari berbagai sumber dan publikasi dari Badan Pusat Statistik Provinsi Kepulauan Riau and Bangka Belitung tahun 2014-2018. Analisis deskriptif kuantitatif untuk menjelaskan fenomena indeks pembangunan manusia dan PDRB di kedua provinsi tersebut. Temuan studi menemukan bahwa indeks pembangunan manusia dan produk domestik regional bruto mengalami peningkatan. Kondisi IPM di Provinsi Kepulauan Bangka Belitung dan Kepulauan Riau semakin membaik setiap tahunnya, dengan rata-rata IPM tertinggi selama periode 2014-2018. PDRB Kepualau Riau cenderung tumbuh lebih cepat dibanding Bangka Belitung. PDRB Provinsi Kepulauan Bangka Belitung dan Kepulauan Riau juga cenderung meningkat setiap tahun dengan rata-rata IPM selama periode 2014-2018. Kecenderungan pertumbuhan IPM Bangka Belitung lebih cepat dibandingkan di Kepulauan Riau.This study aims to determine the trend and comparison of HDI and GRDP in the Provinces of Riau Islands and Bangka Belitung. The data used in this study are secondary data obtained from various sources and publications from the Central Bureau of Statistics, Bangka Belitung and Riau Islands Province 2014-2018. A quantitative descriptive analysis to explain the phenomenon of the human development index and GRDP in the two provinces. The findings of the study found that the human development index and gross regional domestic product have increased. The HDI conditions in the Province of Bangka Belitung Islands and Riau Islands are getting better every year, with the highest HDI average during the 2014-2018 period. PDRB Kepualau Riau tends to grow faster than Bangka Belitung. The GRDP of the Bangka Belitung Islands and Riau Islands Provinces also tends to increase every year with an average HDI during the 2014-2018 period. The tendency of Bangka Belitung HDI growth is faster than in the Riau Islandscrisis is statistically significant to affect the gross regional domestic product growth.

scholarly journals The Analysis of Application Income Tax Article 21 for Business Subject to Final Income Tax at CV RPT

2020 ◽  
Vol 3 (2) ◽  
pp. 97-103
Author(s):  
N M S Ambarawati ◽  
◽  
W H Utthavi ◽  
L M Wahyuni ◽  
◽  
...  
Keyword(s):  
Income Tax ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Pension Benefit ◽  
Quantitative Descriptive Analysis ◽  
Permanent Employees ◽  
Quantitative Descriptive ◽  
Administrative Sanctions ◽  
Pension Benefits ◽  
A Company

This research aims to analyze and determine 1) The application of income tax article 21 on business subject to final income tax at CV RPT, 2) The potential for underpayment of article 21 income tax after calculating according to applicable tax regulations. CV RPT is a company engaged in the construction service business. For taxpayers who are subject to final income tax, benefit in kind given to employees is the object of income tax article 21. The data used in this research are secondary data obtained through observation and documentation. This research uses a quantitative descriptive analysis. Based on the results of the research, there is a potential for underpayment of income tax article 21 on CV RPT, amounting to Rp9.212.540 for permanent employees and Rp2.750.000 for final income tax article 21 on pension benefits. Besides, it also resulted in the potential for the imposition of administrative sanctions in the form of interest due to the still unfulfilled income tax article 21 obligation, namely Rp1.289.756 for underpayment of article 21 income tax for permanent employees and Rp385.000 for final income tax article 21 on pension benefit.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PENGELOLAAN DAERAH TERHADAP TINGKAT KEMISKINAN DI KABUPATEN MAGELANG

2020 ◽  
Vol 16 (2) ◽  
pp. 61-76
Author(s):  
Fauziah aulia Hafan ◽  
Endang Kartini Panggiarti
Keyword(s):  
Performance Appraisal ◽  
Financial Management ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Quantitative Descriptive Analysis ◽  
Growth Ratio ◽  
Financial Growth ◽  
Quantitative Descriptive ◽  
Poverty Levels

This article aims to analyze the performance of regional financial management and its influence on poverty levels in Magelang District in the period 2015-2018. The research methodology used is quantitative descriptive analysis and linear regression analysis related to the ratio of regional finances and the percentage of poverty using secondary data from BPPKAD Magelang Regency and BPS Magelang Regency. The results showed that the performance appraisal of Magelang Regency is 1) low independence ratio, 2) poor capability ratio, 3) the harmony of spending ratio is still not compatible, 4) effective financial effectiveness ratio, 5) inefficient financial efficiency ratio, 6) financial growth ratio low. And the performance of regional financial management in Magelang Regency by calculation using financial ratios has no significant effect on poverty levels in Magelang Regency.

scholarly journals ANALISIS PROFITABILITAS OLAHAN KOPI ROBUSTA SEBAGAI PRODUK UNGGULAN KOPERASI TIRTO KENCONO DI KABUPATEN TANGGAMUS

2020 ◽  
Vol 8 (4) ◽  
pp. 539
Author(s):  
Laely Savitry ◽  
Teguh Endaryanto ◽  
Ktut Murniati
Keyword(s):  
Data Collection ◽  
Key Words ◽  
Research Method ◽  
Descriptive Analysis ◽  
Processing Unit ◽  
Green Coffee ◽  
Quantitative Descriptive Analysis ◽  
Robusta Coffee ◽  
Quantitative Descriptive

This study aims to analyze income and profitability of processed robusta coffee as a superior product in Tirto Kencono Cooperative. The research method used in this study is a case study. Respondents in this study were manager, suppliers and all people related in the robusta coffee processing unit. The research wasconducted at the Tirto Kencono Cooperative located in Talang 20 Village, Air Naningan Sub-District,Tanggamus District. Data collection was conducted in February 2019 and analyzed using quantitative descriptive analysis. The results of the research showed that the four products were viable and feasible because the R/C values were more than one on cash costs and total costs. Four products have profitability ratio of more than 0% with the highest profitability ratio was obtained by Green Coffee T20 product (77.40%) and the lowest product was Gendis Coffee T20 (21.24%).Key words : income, profitability, robusta coffee

scholarly journals THE RELATIONSHIP OF FORMAL EDUCATION WITH MEN'S ATTITUDES TOWARDS SEXUAL BEHAVIOR IN INDONESIA 2017

2021 ◽  
Vol 9 (2) ◽  
pp. 155
Author(s):  
Seri Aryati ◽  
Ratri Purnama Dewi
Keyword(s):  
Sexual Behavior ◽  
Formal Education ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Quantitative Descriptive Analysis ◽  
Male Adolescents ◽  
Quantitative Descriptive ◽  
Premarital Sexual ◽  
Relationship Of ◽  
The Relationship

The phenomenon of dating in adolescents is considered common nowadays. The data shows that 84% of male adolescents in Indonesia claim to have been dating, 4% higher than female adolescents in 2017. Dating has a big risk, which leads to premarital sexual behavior. The attitude of men towards premarital sexual behavior in Indonesia varies widely, from agreeing to disagreeing. This study aims to describe the relationship between the level of formal education and attitudes of male adolescents towards premarital sexual behavior in Indonesia in 2017. Kendall's Tau correlation test was used to determine whether there was a relationship between the two variables tested, namely the level of education and attitudes towards premarital sexual behavior. The data used is secondary data from the 2017 Indonesian Demographic and Health Survey (IDHS). The sample in this study amounted to 12.987 scattered throughout Indonesia. Quantitative descriptive analysis and spatial analysis were used to describe the distribution of correlation results in each province. Through this research, it can be seen that nationally there is a significant and positive relationship between the level of formal education and the attitudes of male adolescents towards premarital sexual behavior in Indonesia in 2017. However, when viewed from the distribution in each province, the correlation results vary.

scholarly journals RIVER DEVELOPMENT AS A SUSTAINABLE GEO-TOURISM WITH A PARTICIPATORY STAKEHOLDER APPROACH

2021 ◽  
Vol 34 (1) ◽  
pp. 155-163
Author(s):  
Mohamad Sapari Dwi HADIAN ◽  
◽  
Bombom Rachmat SUGANDA ◽  
Ute Lies Siti KHADIJAH ◽  
Rully Khairul ANWAR ◽  
...  
Keyword(s):  
Descriptive Analysis ◽  
Secondary Data ◽  
Qualitative And Quantitative Analysis ◽  
Participatory Action ◽  
Quantitative Descriptive Analysis ◽  
Qualitative And Quantitative ◽  
Analysis Methods ◽  
Quantitative Descriptive ◽  
Map Analysis ◽  
Research Type

This study initially carried out mapping geodiversity along the Citarum River area and identified the potential for Citarum geotourism, mapping stakeholders in Citarum geotourism. Of the nine sectors (Upper Citarum Zone) of the Citarum River Area mapped, one village can represent the geotourism area, namely Cibeureum Village, Kertasari District, Bandung Regency. This research's research type is PAR (Participatory Action Research) with primary and secondary data collection. Meanwhile, data analysis uses qualitative and quantitative analysis methods (mixed method), content analysis, map analysis, geodiversity analysis, and is equipped with qualitative and quantitative descriptive analysis methods. The results of this study indicate that community participation has yielded benefits for local communities. However, many things need to be provided to the community from various skills to benefit all parties, including maintaining geodiversity sustainability in the geotourism area.

scholarly journals PENGARUH LIKUIDITAS, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR KERAMIK PORSELIN DAN KACA YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Vol 6 (2) ◽  
pp. 9-15
Author(s):  
Jenny Frida Br Nainggolan ◽  
Yansen Siahaan ◽  
Jubi Jubi ◽  
Ady Inrawan
Keyword(s):  
Firm Value ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Quantitative Descriptive Analysis ◽  
Average Value ◽  
Analysis Technique ◽  
Quantitative Descriptive

The purpose of this study is 1. To determine the liquidity, company size, profitability and value of the company in the Ceramic, Porcelain and Glass Sub-Sector Companies listed on the Indonesia Stock Exchange. 2. To determine the effect of liquidity, company size, profitability and firm value on the Ceramic, Porcelain and Glass Sub-Sector Companies listed on the Indonesia Stock Exchange both simultaneously and partially. This research was conducted using quantitative descriptive analysis and quantitative descriptive analysis. The object of the research is the Ceramic, Porcelain and Glass Sub-Sector Company listed on the Indonesia Stock Exchange. Data collection is done by documentation method. The analysis technique used is the classical assumption test, multiple linear regression analysis correlation coefficient, determination coefficient, hypothesis testing. This analysis was carried out using the IBM SPSS Statistic Program version 21.0.The results of this research can be concluded as follows: 1. Overall average value of Current Ratio (CR) fluctuates tends to increase 2. overall the average value of size has fluctuated tends to increase. 3. overall the average value of Return on Assets (ROA) fluctuates but tends to decrease. 4. F test found that simultaneously the magnitude of Fcount> Ftable of H0 is rejected, meaning that liquidity, firm size, and profitability have no significant effect on the value of the company in the Ceramic, Porcelain and Glass Sub-Sector Company listed on the Indonesia Stock Exchange in 2013-2017 .

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