scholarly journals Analisis Efektivitas dan Kontribusi Pajak Hotel Terhadap Pendapatan Asli Daerah Kota Padang dan Kota Bukittinggi

2020 ◽  
Vol 22 (2) ◽  
pp. 269-289
Author(s):  
Nini Nini ◽  
Novi Pebriani
Keyword(s):  
Growth Rate ◽  
Comparative Analysis ◽  
Secondary Data ◽  
Primary Data ◽  
Tax Revenue ◽  
Descriptive Research ◽  
Qualitative Approaches ◽  
Large Potential ◽  
Data Source ◽  
The City

ABSTRACT  One type of local tax levied by the city of Padang and Bukittinggi is the hotel tax, where hotel taxes have a large potential in local tax revenue. This study aims to determine the level of hotel tax effectiveness in Padang City and Bukittinggi City, the level of hotel tax growth rate in Padang City and Bukittinggi City, the level of hotel tax contribution for Padang City and Bukittinggi City, and projected hotel tax in Padang City and Bukittinggi in the future. Namely the years 2020 to 2024 and a comparative analysis between the City of Padang and the City of Bukittinggi. The type of research used is descriptive research with quantitative and qualitative approaches. The data source used is secondary data and primary data that is conducting interviews with the Head of the Subdivision of Levies and Other Revenues of the City of Padang Bapenda and the Head of Revenue Section of the Bukittinggi City DPKAD. The results of this study indicate that the level of hotel tax effectiveness in the city of Padang is very effective, and in the city of Bukittinggi the level of hotel tax effectiveness has been effective. While the level of hotel tax growth in Kota Padang and Kota Bukittinggi is still very less in terms of growth, and the level of hotel tax contribution in Padang City is still very less contributing to PAD, and Kota Bukittinggi hotel tax contribution to PAD is said to be less contributing. the level of projection of Padang City and Bukittinggi City has increased from 2020 to 2024 ABSTRAK Salah satu jenis pajak daerah yang dipungut oleh pemerintah Kota Padang Dan Kota Bukittinggi adalah pajak hotel, dimana pajak hotel memiliki potensi yang besar dalam penerimaan pajak daerah. Penelitian ini bertujuan untuk mengetahui tingkat efektivitas pajak hotel Kota Padang dan Kota Bukittinggi, tingkat laju pertumbuhan pajak hotel Kota Padang dan Kota Bukittinggi, tingkat kontribusi pajak hotel Kota Padang dan Kota Bukittinggi, dan proyeksi pajak hotel Kota Padang dan Kota Bukittinggi pada masa yang akan datang yaitu tahun 2020 sampai 2024 serta analisis komparatif antara Kota Padang dan Kota Bukittinggi. Jenis penelitian yang digunakan yaitu penelitian deskriptif dengan pendekatan kuantitatif dan kualitatif. Sumber data yang digunakan adalah data sekunder dan data primer yaitu melakukan wawancara kepada Kepala Subbidang Retribusi Dan Pendapatan Lainnya Bapenda Kota Padang Dan Kepala Seksi Pendapatan DPKAD Kota Bukittinggi. Hasil penelitian ini menunjukkan bahwa tingkat efektivitas pajak hotel di Kota Padang sangat efektif, dan di Kota Bukittinggi tingkat efektivitas pajak hotel telah efektif. Sedangkan tingkat pertumbuhan pajak hotel Kota Padang dan Kota Bukittinggi masih sangat kurang dari segi pertumbuhan, dan tingkat kontribusi pajak hotel Kota Padang masih sangat kurang berkontribusi terhadap PAD, dan Kota Bukittinggi kontribusi pajak hotel terhadap PAD dikatakan kurang berkontribusi . tingkat proyeksi Kota Padang dan Kota Bukittinggi mengalami peningkatan dari tahun 2020 sampai 2024.  

scholarly journals Duties & Responsibilities of Notary Recipient of Minuta Deed of Notary Protocol who has Retired or has Passed Away in Salatiga

Jurnal Akta ◽  
2020 ◽  
Vol 7 (4) ◽  
pp. 291
Author(s):  
Nanda Kurniawan ◽  
Amin Purnawan ◽  
Ngadino Ngadino
Keyword(s):  
Secondary Data ◽  
Primary Data ◽  
Digital Form ◽  
Descriptive Research ◽  
Soft Copy ◽  
Real Behavior ◽  
Approach Method ◽  
Data Source ◽  
Notary Public ◽  
The City

This study aims to examine and analyze: 1) Duties and Responsibilities of Notaries as Recipients of the Minuta Deed Protocol. 2) Implementation and Submission of Protocols for Notaries Who Have Retired or Died in the City of Salatiga. The approach method used in this research is the empirical legal approach (sociological) because in this study it examines people in living relationships in society, the study uses empirical facts taken from human behavior, both verbal behavior obtained through interviews and real behavior done through direct observation. The specification is analytic descriptive research. Legal research is focused on examining the compliance of the community, especially notaries as recipients of duties and responsibilities of notaries as recipients of the Minuta Deed Protocol to a legal norm with the aim of measuring whether or not a legal arrangement is effective. In this study, the data source consisted of primary data obtained by researchers through interviews and secondary data obtained through literature studies. Based on the research results it can be concluded that: 1). 2) Constraints in Implementing Duties and Responsibilities of Notary Public as Recipient of Duties and Responsibilities of Notary Public as Recipient of Minuta Protocol, especially in Salatiga City, namely the lack of adequate and adequate space owned by the notary receiving the protocol, the number of protocols that must be accepted, it is not uncommon for the notary receiving protocol to lack a place to store due to limited office space. So it is better if you keep the minuta deed in the form of soft copy, microchip or storage in electronic or digital form, because storing the minuta deeds is more practical and does not take up a lot of space, and makes it easier to maintain and search for the minuta archives if one is needed.

scholarly journals Pengembangan Program Studi Perbankan Syariah Berbasis Integrasi Peran Bank Syariah Bagi Sektor Riil UMKM

2021 ◽  
Vol 7 (2) ◽  
Author(s):  
Tri Mulato ◽  
Sudirman Sudirman ◽  
Kamaruddin Kamaruddin ◽  
Iryani Iryani
Keyword(s):  
Field Research ◽  
Secondary Data ◽  
Primary Data ◽  
Research Theme ◽  
Analysis Technique ◽  
Qualitative Descriptive ◽  
Data Source ◽  
Banking Institution ◽  
The City

Sharia banking are interested in getting involved channeling financing to the real sector of SMEs, including Bank BNI Syariah Makassar and Bank Panin Dubai Syariah Makassar. The purpose of this study is to determine the development of SMEs financing provided by sharia banking. Then to find out the role of sharia banking for the distribution financing for SMEs in the city of Makassar. As well as to find out the form of integration of the development of the department of sharia banking UIN Alauddin Makassar, through the distribution of financing for SMEs in sharia banking institution. This type of research is a field research, by taking data directly. The nature of the research is qualitative. The data source uses primary data and secondary data related to the research theme. The data analysis technique used in this research is qualitative descriptive, which describes the objects in the study. The results of this study indicate the development of the distribution of financing in sharia banking reaching 15.93 percent. Then Bank BNI Syariah and Bank Panin Dubai Syariah Makassar channeled financing to SMEs sector, reaching 20 percent. The form of integration in the development of departement sharia banking is by presenting courses on object management of financing sharia banking and courses on SMEs business.

scholarly journals ANALISIS RASIO LANCAR RUMAH SAKIT X

2016 ◽  
Vol 1 (2) ◽  
Author(s):  
Marsdenia Marsdenia
Keyword(s):  
Secondary Data ◽  
Primary Data ◽  
Normal Range ◽  
Current Ratio ◽  
Qualitative Approaches ◽  
Secondary Data Source ◽  
Data Source ◽  
Cash Inflow ◽  
Turn Over ◽  
Acid Test

ABSTRACT – Increasing the efficiency of hospital management sustainability is an ongoing financialmanagement guidelines that absolutely must be adopted by any hospital. This study aims at obtaininginformation about the components that contribute to the fluctuations of the current ratio Hospital X between2000, 2001 and 2002. This study used quantitative and qualitative approaches, with the primary data source(in-depth interviews to the relevant parties ie Hospital Director, Chief Financial Officer and Vice DirectorAdiministrasi Finance) and the secondary data source include financial statements. The research shows thatRS X’s current ratio are still in a normal range except in the year of 2001 was below the standard (1.42). Themore sensitive ratio, Acid Test Ratio, is still in normal range in the year of 2000, but in the year of 2001, and2002, the ratios are in the lowest bend of the normal range. Cash Ratios for many years are also in the lowestbend except for the year of 2000, Receivable turn over ratios for the last three years go smaller showing thatreceivables took longer time to collect, the normal range for receivable turn over is 14 up to 20 days. Inventoryturn over ratios are below the standard range (24-32 times per year), the average inventory held in warehouseAnalisis Rasio Lancar Rumah Sakit XMarsdeniaVolume 1, Nomor 2, pp 61-8362is between 16 up to 21 days. The value of current ratio is got from comparison between current assets andcurrent liabilities. Nominally, RS X’s current ratio in 2002 is in the state bend, namely, 1.5 – 2.00, in the realterm, the ratio shows on contradictory pictures. The reasons are a) Guaranteed Receivables are valued abovethe normal practice (overstated) b) overstated of Non Guaranteed receivables/Personal Receivables.Based on this research, the author thinks that there are some rooms for RS X’s management to fittheir current ratio problem. There are several suggestions that the management can adopt, namely controllingcash outflow and cash inflow, reevaluating receivables policy, reforming the supply of inventories (medicine)procedures.Keywords: Current ratio, cash, patient receivables, inventory, current liabilities.

EFEKTIVITAS JAMINAN PERORANGAN (PERSONAL GUARANTEE) DALAM MENUNJANG PENYELESAIAN KREDIT BERMASALAH DI BANK BRI CABANG SURAKARTA DAN BANK BNI SYARIAH CABANG SURAKARTA

2020 ◽  
Vol 8 (1) ◽  
pp. 111
Author(s):  
Nur Intan Yunianti ◽  
Ambar Budhisulistyawati
Keyword(s):  
Secondary Data ◽  
Data Sources ◽  
District Court ◽  
Primary Data ◽  
Fixed Asset ◽  
Nonperforming Loans ◽  
Descriptive Research ◽  
Qualitative Approaches ◽  
Fixed Assets ◽  
Secondary Data Sources

<p>Abstract<br />This article aims to determine the effectiveness of personal guarantees on the settlement of nonperforming loans at the Bank BRI of Surakarta Branch and Bank BNI Syariah of Surakarta Branch. This study uses empirical<br />(nondoctrinal) legal research methods with the nature of descriptive research and qualitative approaches. The study uses qualitative methods with primary data sources and secondary data sources in the form of primary legal materials, secondary legal materials, and tertiary legal materials.  Data collection techniques in the form of taking primary data from interviews or interviews accompanied by studies of supporting documents. The results of the study indicate that there is a guarantee of individuals (borgtocht) in the form of coorporate guarantees and personal guarantees as an additional guarantee after the existence of material guarantees (fixed assets) but is able to be a tool for creditors in monitoring the continuity of the debtor’s business. Based on the results of the study according to the authors it can be seen that the effectiveness of individual guarantees in the settlement of non-performing loans is less effective because it is less able to guarantee the completion of credit at the BRI Branch of Surakarta Branch and Bank BNI Syariah Surakarta Branch considering the execution of the execution is too complicated. As well, these two banks have never sued the execution of individual guarantees to the District Court. During this time credit settlement uses fixed assets<br />Keywords: Effectivity, Credit, Persnal Guarantee</p><p>Abstrak<br />Artikel ini bertujuan mengetahui efektivitas jaminan perorangan (personal guarantee) pada penyelesaian kredit bermasalah di Bank BRI Cabang Surakarta dan Bank BNI Syariah Cabang Surakarta. Penelitian ini menggunakan metode penelitian hukum empiris (nondoktrinal) dengan sifat penelitian deskriptif and pendekatan kualitatif. Penelitian menggunakan metode kualitatif dengan sumber data primer dan  sumber data sekunder berupa bahan hukum primer, bahan hukum sekunder, dan bahan hukum tersier.  Teknik pengumpulan data berupa pengambilan data utama dari wawancara atau interview yang disertai dengan studi dokumen-dokumen pendukung. Hasil penelitian menunjukkan bahwa adanya jaminan Perseorangan (borgtocht) baik berupa coorporate guarantee maupun personal guarantee sebagai jamminan tambahan setelah adanya jaminan kebendaan (fixed asset) namun mampu sebagai alat bantu kreditur daalam memonitor kelangsungan usaha debitor. Berdasarkan hasil penelitian menurut penulis dapat diketahui bahwa efektivitas jaminan perorangan dalam penyelesaian kredit bermasalah kurang efektif karena kurang dapat  menjamin penyelesaian kredit di Bank BRI Cabang Surakarta dan Bank BNI Syariah Cabang Surakarta mengingat pelaksanaan eksekusi yang terlalu rumit. Serta, kedua bank ini belum pernah melakukan gugatan eksekusi jaminan perorangan ke Pengadilan Negeri. Selama ini penyelesaian kredit menggunaka jaminan kebendaan (fixed asset)<br />Kata kunci: Efektivitas, Pemberian Kredit, Jaminan Perorangan</p>

scholarly journals ANALISIS PENERAPAN PRINSIP KEADILAN, AL-IHSAN, AL-MAS’ULIYAH, AL-KIFAYAH, DAN KEJUJURAN DALAM BISNIS RITEL (STUDI KASUS MBS MADIUN TEGUHAN JIWAN MADIUN)

2021 ◽  
Vol 1 (1) ◽  
pp. 66-77
Author(s):  
Abdulloh Muhamad
Keyword(s):  
Case Studies ◽  
Secondary Data ◽  
Services Marketing ◽  
Primary Data ◽  
Consumer Interest ◽  
Primary Data Source ◽  
Retail Business ◽  
Data Source ◽  
The City

In this era of globalization, many retail businesses are starting to develop, especially the types of minimarkets, the number of minimarkets making the competition heats up. This makes entrepreneurs rack their brains to create good strategies to attract consumer interest, including applying sharia principles in their operations. This study seeks to determine how the application of sharia principles to the retail business in the city of Madiun. This research uses case studies by making shop owners the primary data source of research, while secondary data is from supporting information related to research conducted either from observations or literature sources or relevant previous research. The results showed that the strategy of applying sharia principles in several aspects, namely, aspects of products, services, marketing, and distribution of profits to those in need is in accordance with Islamic sharia. The application of sharia principles also provides a special attraction for consumers, thereby increasing mini-market sales. Di era globalisasi seperti sekarang ini mulai banyak berkembang bisnis ritel khususnya jenis minimarket, banyaknya minimarket membuat persaingan semakin memanas. Hal tersebut membuat para pengusaha memutar otak untuk membuat strategi yang baik guna menarik minat konsumen diantaranya adalah dengan menerapkan prinsip-prinsip syariah dalam operasionalnya. Penelitian ini berusaha mengetahui bagaimana prinsip-prinsip syariah yang diterapkan pada bisnis ritel yang ada di kota Madiun. Penelitian menggunakan studi kasus dengan menjadikan pemilik toko sebagai sumber data primer penelitian, sedangkan data sekunder dari informasi-informasi pendukung terkait penelitian yang dilakukan baik dari pengamatan maupun sumber-sumber pustaka ataupun penelitian terdahulu yang relevan. Hasil penelitian menunjukkan bahwa dengan strategi menerapkan prinsip-prinsip syariah dibeberapa aspek yaitu, aspek produk, pelayanan, pemasaran, dan penyaluran keuntungan kepada yang membutuhkan sudah sesuai dengan syariah Islam. Penerapan prinsip-prinsip syariah juga memberikan kesan baik dimata para konsumen sehingga meningkatkan penjualan minimarket.

scholarly journals Penanggulangan Gelandangan Pada Jabatan Kebajikan Negeri Kedah Malaysia Melalui Layanan Konseling Islam

2020 ◽  
Vol 10 (1) ◽  
pp. 39
Author(s):  
Nurul Husna Binti Abd Malek ◽  
M. Fahli Zatrahadi
Keyword(s):  
Homeless People ◽  
Field Research ◽  
Secondary Data ◽  
Problem Formulation ◽  
Research Field ◽  
The State ◽  
Primary Data ◽  
Descriptive Research ◽  
The Government ◽  
The City

This research is based on the assumption that the rise of homeless and beggars in the City of Alor Setar. This condition has caused disrupt the beauty and comfort of the city as a result of cancer suffered by the city and the State. For this reason, the government through the Kedah Community Virtue Position has built a transit house as a temporary stopover place for which they are then given guidance on Islamic counseling. Based on the facts above, this study answers the problem formulation, namely how to guide Islamic counseling in tackling homelessness in the City of Alor Setar by the Office of Benevolent Society of the State of Kedah, Malaysia. To answer these questions, this study uses descriptive qualitative methods.This study aims to describe the techniques of Islamic Counseling Guidance conducted by Counselor officers in counseling activities carried out by counselors from the Department of Public Virtue to the homeless in the City of Alor Setar. This research is a qualitative research, namely a type of field research field research, the nature of descriptive research, this study uses interview, observation, and documentation data collection techniques. Interviews were conducted with counselors and midfielders who had participated in Islamic counseling activities in the City of Alor Setar Negeri Kedah Darul Aman, Malaysia. Observation was carried out Islamic counseling guidance techniques used and the process of Islamic counseling in the Office of Benevolence of the Community of Kedah Darul Aman, Malaysia. Photo documentation of Islamic counseling activities. The data source of this research is primary data and secondary data. Qualitative data analysis with deductive deduction method. From the results of this study the Islamic counseling process in the public virtue  position using three homeless people can follow the stages of counseling well so that the homeless can be firm in his faith, especially mental and mental health, can control themselves and understand what is ordered and forbidden by Allah SWT so that when the homeless people have come out to the outside community they no longer feel inferior and can also adjust to society.

scholarly journals AKUNTABILITAS PENGELOLAAN KEUANGAN DESA

2020 ◽  
Vol 5 (2) ◽  
pp. 167
Author(s):  
Kusnadi Yudha Wiguna ◽  
Elia Dwilingga
Keyword(s):  
Financial Management ◽  
Qualitative Data ◽  
Secondary Data ◽  
Data Sources ◽  
Primary Data ◽  
Descriptive Research ◽  
Secondary Data Source ◽  
Data Source ◽  
Secondary Data Sources ◽  
Implementation Stage

The purpose of this research is to find out how the accountability of village financial management in Megang Sakti V Village Megang Sakti District Musi Rawas District. This type of research is descriptive research with qualitative data analysis using primary and secondary data sources. Primary data sources, namely through observation and interviews. The secondary data source is through regulations related to village financial management in 2018. The results showed that there was a delay in accountability at the implementation stage in submitting a payment request which led to delays in the administration, reporting and accountability stages. At the administration stage there is also a delay, apart from being due to the delay in this implementation stage, also due to the limited ability and knowledge of village apparatus resources in running village financial system applications which have an impact on delays in the next stage, namely reporting and accountability.

scholarly journals ANALISIS FAKTOR HOSPITALITI MASYARAKAT TERHADAP WISATAWAN DI KAWASAN KOTA BOGOR

2017 ◽  
Vol 14 (2) ◽  
pp. 182-191
Author(s):  
Resista Vikaliana
Keyword(s):  
Hospitality Industry ◽  
Secondary Data ◽  
Sampling Technique ◽  
Botanical Garden ◽  
Primary Data ◽  
Natural Phenomenon ◽  
Cluster Sampling ◽  
Research Approach ◽  
Descriptive Research ◽  
The City

Bogor city has a natural phenomenon as a tourist destination. Therefore, until now when entering the holiday period, Bogor City is always crowded by tourists. To promote tourism in the city of Bogor, it is necessary necessary facilities that can support such as hospitality industry. The existence of hospitality industry in the city of Bogor becomes a very big attraction for tourists both for the purpose of seeking entertainment or for business purposes. Based on information obtained by tourists on the existence of tourist destinations in the city of Bogor, the tourists are interested to travel by spending time and money to satisfy curiosity.This research is conducted to learn more with the formulation of the problem as the factors of what hospitals can satisfy tourists who visit the city of Bogor?The research approach used in this research is quantitative approach. While this type of research is descriptive research. Descriptive research aims to describe or describe a research object.Technique of taking data using primary and secondary data. Primary data were taken using questionnaire. Questionnaires were distributed to 100 travelers with sampling technique of cluster sampling, at Bogor Botanical Garden object, Taman Hat / Taman Ade Irma Suryani and Suryakencana Culinary Tour. Data were analyzed using factor analysis.Based on the result of the research, it can be concluded that of the 24 most influential community hospital factors on tourist visit in Bogor City can be grouped into 7 components or variables. 

scholarly journals PERAN PROGRAM UNIVERSITARIA RRI MEULABOH DALAM MENSOSIALISASIKAN PERGURUAN TINGGI DI KABUPATEN ACEH BARAT

2018 ◽  
Vol 3 (1) ◽  
Author(s):  
Mursyidin Mursyidin
Keyword(s):  
Secondary Data ◽  
State Universities ◽  
Primary Data ◽  
The Public ◽  
Descriptive Research ◽  
Information Gap ◽  
Data Source ◽  
Data Collection Technique ◽  
The Cost ◽  
The University

West Aceh Regency is an education center in the South West region of Aceh because it has seven universities, which consists of three state universities and four private universities. With the seven universities is expected to improve the quality of public education in West Aceh, one of them with the help of mass media such as local radio, Indonesian Republic Radio Meulaboh. This study focused on only two state universities, namely the University of Teuku Umar and the State Islamic Institute Meulaboh. This study used a qualitative approach with descriptive research method. The primary data source is the result of interview excerpts with informants, while the secondary data in the supporting documents. The data collection technique consists of the interviews, observation and documentation. IRR Meulaboh role in disseminating education can be seen from its programs 'Universitaria'. The program provides a space for University to be able to say hello to direct the public to provide the latest information through informants experts without the cost of socialization and education programs can reduce the information gap for people so that clarity and transparency in accessing information university met, especially for those who have the economic burden to continue education outside of the region to make the university in West Aceh as the main option. Keywords: west aceh, university, IRR meulaboh

scholarly journals Perlindungan Hukum Terhadap Layanan Kesehatan Masyarakat Kota Pekanbaru Berdasarkan Undang-Undang Nomor 36 Tahun 2009 Tentang Kesehatan

2020 ◽  
Vol 19 (2) ◽  
pp. 111-132
Author(s):  
Wan Agusti
Keyword(s):  
Public Health ◽  
Law Enforcement ◽  
Literature Review ◽  
Legal Protection ◽  
Secondary Data ◽  
Primary Data ◽  
Public Health Services ◽  
The People ◽  
Data Source ◽  
The City

Protection and law enforcement in the field of health for the people of Pekanbaru City is clearly still lacking, many people complain about the protection of health. So that in this study will be discussed about how the legal protection of public health services in the city of Pekanbaru based on Law Number 36 of 2009 concerning Health. This type of research is sociological, so the data source used is primary data from interviews, secondary data from libraries and tertiary data from dictionaries, media, and encyclopedias. Data collection techniques are done by observation, interviews, and literature review.

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