Analisis Potensi Dan Efektivitas Penerimaan Bea Perolehan Hak Atas Tanah Dan Bangunan Kota Medan

Penelitian ini bertujuan untuk mengetahui potensi penerimaan pajak BPHTB dan efektivitas penerimaan pajak BPHTB Kota Medan. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif dengan menggunakan data sekunder yaitu dengan tehnik pengumpulan data menggunakan bukti,catatan dan laporan historis yang tersusun dalam arsip (data documenter). Hasil penelitian ini menunjukan bahwa penerimaan pajak BPHTB Kota Medan merupakan pajak daerah yang memiliki potensi pajak kurang baik, dikarenakan belum tergalinya potensi pajak secara optimal akibatnya berdampak pada penerimaan pajak BPHTB yang sering tidak terealisasikan. Tingkat efektivitas penerimaan pajak BPHTB Kota Medan selama tahun 2016-2020 dikategorikan kurang efektif, yaitu dengan rata-rata persentasenya 87,93%. Efektivitas penerimaan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) merupakan pengukuran keterkaitan antara hasil dari penerimaan BPHTB dengan potensi/target BPHTB. Apabila tingkat efektivitas dan potensi penerimaan BPHTB tinggi, maka kontribusinya terhadap pendapatan daerah Kota Medan juga tinggi. Realisasi penerimaan BPHTB. dalam 5 tahun yaitu tahun 206-2020 mengalami pluktuatif, yang mengakibatkan sering tidak tercapainya target yang sudah ditetapkan oleh pemerintah. Ini menandakan kurangnya tingkat kesadaran masyarakan dalam memenuhi kewajibannya sebagai wajib pajak.

Pengaruh Pemanfaatan E-Learning Quipper School Terhadap Hasil Belajar Akuntansi Yang Dimoderasi Oleh Kemandirian Belajar Siswa

This study aims to determine how the effect of the use of Quipper School e-learning on accounting learning outcomes which are moderated by student learning independence. This research is motivated by low independence and student learning outcomes. This research is a quantitative descriptive research. The research sample was 33 students consisting of two classes at the YPK Medan Vocational School. The data collection techniques used in this study were using tests and questionnaires (questionnaires). The analysis technique uses multiple regression. The results of this study based on multiple regression analysis are (1) There is an effect of the use of Quipper School E-learning on student learning outcomes. (2) There is an effect of learning independence on student learning outcomes and (3) There is an influence of quipper school on student learning outcomes which is moderated by student learning independence

Pengaruh Interest Rate Risk Ratio Dan Capital Adequacy Ratio Terhadap Pertumbuhan Laba Pada Perbankan Di Bursa Efek Indonesia

This study aims to determine the effect of regional original income, balancing funds, of capital expenditures in districts/cities of North Sumatra province. This research method uses descriptive and quantitative data. The sample of this research is the Regency/City APBD data in North Sumatra in 2018-2020. The regression line calculation in this study obtained regional original income Y = 153853702,041 + 0,342X1 balancing funds Y=13194181,034+ 0,224X2. The results of the partial test in this study state that Regional Original Revenue, Balancing Funds have an effect on capital expenditures while for the remaining more budget financing has no effect on capital expenditures, while the results of the F test simultaneously note that F Count (68.077)> F table 2.70 with a significance level 0.00> 0.05, this indicates that the influence of the independent variables of Regional Original Revenue, Balancing Fund, Remaining Budget Financing (SilPA) simultaneously (together) has a significant effect on Capital Expenditure Allocation. Regency/City of North Sumatra Province. The results obtained from the R Square value of 0.586 or equal to 58.6%, meaning that the determination coefficient model used is able to explain Regional Original Income, Balancing Funds, Against Capital Expenditure Allocation of Regency / City of North Sumatra Province by 58,6%, while the remaining 41,4% is influenced by other factors not examined.

Analisis Efektivitas Pajak Hotel Dan Pajak Restoran Serta Kontribusinya Terhadap Pendapatan Asli Daerah Kabupaten Deli Serdang

Penelitian ini bertujuan untuk menganalisis Efektivitas Pajak Hotel serta untuk Mengetahui Kontribusinya Terhadap Pendapatan Asli Daerah. Metode penelitian menggunakan data deskriptif dan kualitatif. Objek penelitian ini data Laporan Realisasi Dan Target Penerimaan Pajak Hotel Dan Laporan Realisasi Penerimaan Pendapatan Asli Daerah Kabupaten Deli Serdang Tahun 2018-2020. Subjek penelitian ini ialah Pemerintah Kabupaten Deli Serdang. Hasil perhitungan efektivitas pajak hotel dari tahun 2018-2020 menunjukan adanya penurunan dari tahun ketahun dengan nilai tingkat efektivitas tahun 2018 sebesar 131,03% dengan kriteria sangat efektif, tahun 2019 sebesar 93,97% dengan kriteria efektif, dan tahun 2020 sebesar 43,51% dengan kriteria tidak efektif dengan rata-rata sebesar 89,50% dengan kriteria cukup efektif. Hasil perhitungan kontribusi pajak hotel dari tahun 2018-2020 mengalami penurunan setiap tahunnya dengan nilai kontribusi tahun 2018 sebesar 0,81% dengan kriteria sangat kurang berkontribusi, tahun 2019 sebesar 0,80% dengan kriteriaa sangat kurang berkontribusi, dan tahun 2020 sebesar 0,39% dengan kriteria sangat kurang berkontribusi dengan rata-rata sebesar 0,66% dengan kriteria sangat kurang berkontribusi.

Pengaruh Pembelajaran Daring Dengan Media Video Terhadap Keterampilan Mengajar Mahasiswa PPLK 2 Fakultas Keguruan Dan Ilmu Pendidikan Universitas Banten Jaya

This research aims to find out the influence of online learning with video media on the teaching skills of PPLK 2 students. This research was conducted at the faculty of teacher training and education at banten jaya university. The population in this study is all students of the faculty of teacher training and education of bantenuniversity, who have carried out the practice of online education field experience with a total of 67 students, sampling techniques from this study using saturated sampling. Data collection techniques use questionnaires, documentation, library studies. In this study first conducted instrument testing, namely by conducting a test of validity and reliability, then conducting a data normality test, simple linear regression, hypothesis test (T Test) and the last test of determination coefficient test using SPSS 26. Based on the results of the T Test (hypothesis) obtained acalculated t value of 10.679 while ttable 1.99714. This indicates that tcalculates > ttable or 10.679>1.99714, so H0 is rejected and Ha is accepted. Then there is the influence of online learning with video media on the teaching skills of PPLK 2 students.

Pengaruh Penghargaan Finansial, Pelatihan Profesional, Pengakuan Profesional dan Pertimbangan Pasar Kerja dalam Pemilihan Karir sebagai Akuntan (Studi empiris pada Mahasiswa Jurusan Akuntansi Universitas Negeri)

The problem in this research is that Indonesia still needs a lot of accountants, but in fact students with accounting graduates show low interest in the public accounting profession. The purpose of this study was to determine the effect of financial rewards, professional training, professional recognition and labor market considerations partially and Simultaneous in choosing a career as an accountant. The population in this study were all 133 students of the 2017 Accounting Department. The sample of this study used a random sampling technique with the slovun formula, in order to obtain 55 respondents. The data analysis technique used is Multiple Linear Regression with using the SPSS 25 statistical test tool . The results of the study found empirical evidence that the variables of financial rewards, professional recognition and labor market considerations have a significant effect on career choice as an accountant. Meanwhile, Professional Recognition has no significant effect in choosing a career as an accountant.

Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan Terhadap Pengalokasian Belanja Modal Pada Kabupaten/Kota Provinsi Sumatera Utara

Penelitian ini bertujuan untuk mengetahui Pengaruh Pendapatan Asli Daerah, Dana Perimbangan, Terhadap Pengalokasian Belanja Modal Kabupaten/Kota Provinsi Sumatera Utara. Metode penelitian ini menggunakan data deskriptif dan kuantitatif. Sampel penelitian ini data APBD Kabupaten/Kota di Sumatera Utara Tahun 2018-2020. Hasil perhitungan garis regresi dalam penelitian ini diperoleh Untuk PAD terhadap Belanja Modal Y = 153853702,041 + 0,342X1, Dana Perimbangan Terhadap Belanja Modal Y=13194181,034+ 0,224X2. Hasil penelitian uji secara parsial pada penelitian ini menyatakan bahwa Pendapatan Asli Daerah, Dana Perimbangan berpengaruh terhadap belanja modal. dedangakan hasil uji F secara simultan diketahui bahwa F hitung (68.077)> F tabel2,70.dengan tingkat signifikasi 0.00>0.05, ini menunjukkan bahwa pengaruh variabel independen Pendapatan Asli Daerah, Dana Perimbangan, Sisa Lebih Pembiayaan Anggaran secara simultan (bersama-sama) berpengaruh signifikan terhadap Pengalokasian Belanja Modal. Kabupaten/Kota Provinsi Sumatera Utara. Hasil diperoleh dari nilai R Square sebesar 0,586 atau sama dengan 58,6%. Berarti model analisis yang digunakan mampu menjelaskan Pendapatan Asli Daerah, Dana Perimbangan, Sisa Lebih Pembiayaan Anggaran (SilPA) terhadap Pengalokasian Belanja Modal Kabupaten/Kota Provinsi Sumatera Utara sebesar 58,6%, sedangkan sisanya 41,4% dipengaruhi oleh faktor lain yang tidak diteliti seperti Sisa Lebih Pembiayaan Anggaran dan Pendapatan Yang sah lainnya

Penerapan Model Explicit Instruction Dalam Pembelajaran Akuntansi Pada Program Studi Pendidikan Akuntansi FKIP UMSU

The purpose of this study is to improve student accounting learning outcomes through the Explicit Instruction learning model. The research method used is Experiment. The research sample is 31 students with the instrument used is a written test in the form of pre-test and post-test. From the results of data analysis, it is known that an increase in student learning outcomes that can be seen through the pre-test reached 58.1% as many as 18 people then increased to 87.1% as many as 27 people in the post test. Thus, it can be concluded that the Explicit Instruction learning model can improve student learning outcomes because it can motivate students and be active in classroom learning.

Analisis Model Pembelajaran Kooperatif Tipe STAD Dengan Media Pembelajaran Ular Tangga Terhadap Minat Belajar

The purpose of this study was to analyze the effect of snake and ladder learning media using the STAD type cooperative learning model in increasing interest in learning. This study uses primary data sources in the form of reference studies that are used as the main source of research references, the primary sources used are journals related to the research title, namely the Snakes and Ladders learning media journal model using the STAD Type Cooperative Learning Model in increasing interest in learning and other related references. Based on the results of the study that the author conducted on 10 previous research journals, it was found that the use of the snake and ladder educational game tool through the STAD type learning model can make students more active so as to increase interest and learning achievement. The conclusion from the research is that the activeness of students during learning shows a very active category. Of the 10 research journals studied that student learning outcomes were significantly different between before and before treatment. Based on the results of the validity of data from several previous studies regarding the use of snakes and ladders media through the STAD type learning model can increase student interest and learning outcomes by 90%.

Pengaruh Kompensasi Terhadap Kepuasan Kerja dan Implikasinya Terhadap Kinerja Individu Perawat Pada Beberapa Rumah Sakit Swasta di Kota Medan

The long-term objective of this study is to contribute to the management of private hospitals in the city of Medan in order to encourage the improvement of individual nurse performance so as to produce excellent service to patients through job satisfaction as an emotional aspect felt by nurses based on the compensation they receive from the hospital. The specific targets to be achieved are to determine the effect of compensation on satisfaction and to determine the effect of job satisfaction on performance and to determine the effect of job satisfaction on the performance of individual nurses at several private hospitals in the city of Medan. The methods that will be used by this research are interviews, questionnaires, and documentation. The method of analysis used is the regression equation model.