This research was carried out on tameran village trading business titled "Effect of Business Capital Lending on Increasing Income of Business Estimation"(Case Study on Trading Business in Tameran Village). In the preparation of this Thesis, the author only restricts to businesses that need funds or venture capital in 2018-2020. Capital borrowers aim to provide additional business capital in Tameran village. In this arrangement, to be able to find out the results of this study the author uses a quantitative methodology to determine the results between the two variables. Data collection was carried out by giving questionnaires totaling 76 respondents, which were distributed to business actors who borrowed funds. Based on the coefficient of determination test with the R Square value of SPSS Version 23, which is equal to 0.898, this figure is also called the coefficient of determination. The magnitude of the number 0.898 is the same as 89.8%. This means that 89.8% of the business capital variable affects the business income variable. While the rest (100% -89.8%), namely 10.2% of business capital, is influenced by other variables that are not included in this research model. Meanwhile, for T count> T Table, which is 25,527> 1.99, it means that H0 is rejected and Ha is accepted.
本研究以塔梅兰村的交易业务为研究对象，题目为“商业资金借贷对增加业务估算收入的影响”(以塔梅兰村交易业务为例)。在本文的准备过程中，笔者仅对2018-2020年需要资金或风险投资的企业进行了限制。资金借款人旨在为塔梅兰村提供额外的商业资金。在这种安排下，为了能够找出本研究的结果，作者使用了定量的方法来确定两个变量之间的结果。数据收集的方式是向76名受访者发放调查问卷，并将其分发给借入资金的商业行为者。根据SPSS Version 23的R方值进行决定系数检验，结果等于0.898，此图又称决定系数。数量级0.898与89.8%相同。这意味着89.8%的企业资本变量影响企业收入变量。而其余的(100% -89.8%)，即10.2%的商业资本，则受到其他变量的影响，这些变量未包括在本研究模型中。同时，对于T count> T Table，即25,527> 1.99，表示拒绝H0，接受Ha。
{"title":"Pengaruh Pemberian Pinjaman Modal Usaha Terhadap Peningkatan Pendapatan Pelaku Usaha (Studi Kasus Pada Usaha Perdagangan Di Desa Tameran)","authors":"Irawan Fakhrudin Mahalizikri, Herbi Herbi","doi":"10.35314/IAKP.V2I1.1855","DOIUrl":"https://doi.org/10.35314/IAKP.V2I1.1855","url":null,"abstract":"This research was carried out on tameran village trading business titled \"Effect of Business Capital Lending on Increasing Income of Business Estimation\"(Case Study on Trading Business in Tameran Village). In the preparation of this Thesis, the author only restricts to businesses that need funds or venture capital in 2018-2020. Capital borrowers aim to provide additional business capital in Tameran village. In this arrangement, to be able to find out the results of this study the author uses a quantitative methodology to determine the results between the two variables. Data collection was carried out by giving questionnaires totaling 76 respondents, which were distributed to business actors who borrowed funds. Based on the coefficient of determination test with the R Square value of SPSS Version 23, which is equal to 0.898, this figure is also called the coefficient of determination. The magnitude of the number 0.898 is the same as 89.8%. This means that 89.8% of the business capital variable affects the business income variable. While the rest (100% -89.8%), namely 10.2% of business capital, is influenced by other variables that are not included in this research model. Meanwhile, for T count> T Table, which is 25,527> 1.99, it means that H0 is rejected and Ha is accepted.","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"618 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126910917","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study was to determine the implementation of good governance, especially the principles of transparency, accountability and participation in the management of the Village Budget (APB Desa) for the 2019 fiscal year in Bantan Sari and Deluk based on Bengkalis Regent Regulation Number 53 of 2018 and its obstacles. The data used are primary data and secondary data. The research method used is descriptive qualitative analysis. This type of research is qualitative research. The results of this study indicate that Bantan Sari Government in managing APB Desa has not fully implemented good governance, especially the principle of transparency at the planning step and the reporting and accountability st ep . This is evidenced in both st eps of the absence of information regarding APB Desa and reports on the implementation of APB Desa to the community through information media such as banners, announcement boards, billboards, official websites and so on. Meanwhile, the Deluk Government in managing the Village APB has not fully implemented good governance, especially the participatory principle, in which the community's ability to be involved in the decision-making process in the management of APB Desa is only 40%. The obstacles faced by the Bantan Sari Government in managing APB Desa was the slow process of disbursing APB Desa , inconsistent regulations and a lack of coordination between the BPD and the Government. While the obstacles faced by the Deluk Government in managing APB Desa was the changes in the price of goods every time they carry out an activity program, changes in weather, limitations in the budget and the delay in ratifying the budget ceiling. Keywords: Good Governance, Transparency, Accountability, Participation, APB Desa .
本研究的目的是根据2018年Bengkalis摄政条例第53号及其障碍，确定在Bantan Sari和Deluk实施善治，特别是透明度、问责制和参与2019财年村庄预算管理(APB Desa)的原则。使用的数据有主要数据和次要数据。本研究采用描述性定性分析方法。这种类型的研究是定性研究。本研究的结果表明，班丹沙里政府在管理APB Desa方面没有充分实施善治，特别是在规划步骤和报告和问责制步骤的透明度原则。在这两个步骤中，APB Desa的信息缺失，以及通过横幅、公告板、广告牌、官方网站等信息媒体向社区报告APB Desa的实施情况，都证明了这一点。同时，Deluk政府在管理村APB方面并没有充分实施善治，特别是参与原则，社区参与APB Desa管理决策过程的能力仅为40%。班丹沙里政府在管理援助和经济援助方面面临的障碍是，援助和经济援助的支付进程缓慢、规章不一致以及计划署与政府之间缺乏协调。虽然Deluk政府在管理APB Desa方面面临的障碍是每次执行活动计划时商品价格的变化，天气的变化，预算的限制以及批准预算上限的延迟。关键词:善治，透明度，问责制，参与，APB Desa
{"title":"Implementasi Good Governance dalam Pengelolaan Anggaran Pendapatan dan Belanja Desa (Studi Kasus: Desa Bantan Sari dan Desa Deluk Kabupaten Bengkalis)","authors":"Novira Sartika, M. Lazuardi","doi":"10.35314/IAKP.V2I1.1915","DOIUrl":"https://doi.org/10.35314/IAKP.V2I1.1915","url":null,"abstract":"The purpose of this study was to determine the implementation of good governance, especially the principles of transparency, accountability and participation in the management of the Village Budget (APB Desa) for the 2019 fiscal year in Bantan Sari and Deluk based on Bengkalis Regent Regulation Number 53 of 2018 and its obstacles. The data used are primary data and secondary data. The research method used is descriptive qualitative analysis. This type of research is qualitative research. The results of this study indicate that Bantan Sari Government in managing APB Desa has not fully implemented good governance, especially the principle of transparency at the planning step and the reporting and accountability st ep . This is evidenced in both st eps of the absence of information regarding APB Desa and reports on the implementation of APB Desa to the community through information media such as banners, announcement boards, billboards, official websites and so on. Meanwhile, the Deluk Government in managing the Village APB has not fully implemented good governance, especially the participatory principle, in which the community's ability to be involved in the decision-making process in the management of APB Desa is only 40%. The obstacles faced by the Bantan Sari Government in managing APB Desa was the slow process of disbursing APB Desa , inconsistent regulations and a lack of coordination between the BPD and the Government. While the obstacles faced by the Deluk Government in managing APB Desa was the changes in the price of goods every time they carry out an activity program, changes in weather, limitations in the budget and the delay in ratifying the budget ceiling. Keywords: Good Governance, Transparency, Accountability, Participation, APB Desa .","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126683850","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to analyze the effect of stock beta, DER and ROA on stock returns on LQ 45 Shares 2018-2019. The research sample consisted of 45 companies LQ 45. The research method used secondary data in the form of financial reports with purposive sampling technique. The results showed that simultaneously beta, DER and ROA had a significant effect on stock returns. Partially, the beta variable has a significant negative effect on stock returns, while the DER and ROA variables have a positive and significant effect on stock returns.
{"title":"Pengaruh Beta Saham, Debt to Equity Ratio dan Return On Asset terhadap Return Saham (Studi Kasus pada Saham-Saham LQ45 Periode 2018 – 2019)","authors":"Indah Pratiwi, Wahid Wachyu Adi Winarto","doi":"10.35314/IAKP.V2I1.1786","DOIUrl":"https://doi.org/10.35314/IAKP.V2I1.1786","url":null,"abstract":"This study aims to analyze the effect of stock beta, DER and ROA on stock returns on LQ 45 Shares 2018-2019. The research sample consisted of 45 companies LQ 45. The research method used secondary data in the form of financial reports with purposive sampling technique. The results showed that simultaneously beta, DER and ROA had a significant effect on stock returns. Partially, the beta variable has a significant negative effect on stock returns, while the DER and ROA variables have a positive and significant effect on stock returns.","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122548432","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study purpose to determine the implementation of the law of repetition to improve student competencies in making financial reports based on SAK ETAP in Bengkalis State Polytechnic. The type of data used in this study is a combination of quantitative and qualitative data. The research data were obtained from Bengkalis State Polytechnic students of the Applied Public Accounting Accounting Study Program semester 6 (six). Data collection techniques in this research are interviews, documentation studies and tests. The results of this study were obtained based on the results of the tests of students of the Bachelor of Applied Accounting Program in Public Finance in the 6th semester (six) after being given training to carry out the test which had greatly improved value before being given training. The average value after being given training increased to 98.6 or if presented at 98%.
{"title":"Implementasi The Law of Repetition untuk Meningkatkan Kompetensi Mahasiswa dalam Membuat Laporan Keuangan Berbasis SAK ETAP","authors":"J. Juliana, Rosmida Rosmida","doi":"10.35314/IAKP.V2I1.1496","DOIUrl":"https://doi.org/10.35314/IAKP.V2I1.1496","url":null,"abstract":"This study purpose to determine the implementation of the law of repetition to improve student competencies in making financial reports based on SAK ETAP in Bengkalis State Polytechnic. The type of data used in this study is a combination of quantitative and qualitative data. The research data were obtained from Bengkalis State Polytechnic students of the Applied Public Accounting Accounting Study Program semester 6 (six). Data collection techniques in this research are interviews, documentation studies and tests. The results of this study were obtained based on the results of the tests of students of the Bachelor of Applied Accounting Program in Public Finance in the 6th semester (six) after being given training to carry out the test which had greatly improved value before being given training. The average value after being given training increased to 98.6 or if presented at 98%.","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"10 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130204490","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract The purpose of this study is to analyze the effect of capital spending, size of local government, intergovernmental revenue, and local revenue on regional financial performance. The population in this study were 8 provinces on the island of Sumatera. The sample of this research is 127 regencies / cities. The sampling method in this research is purposive sampling. The data used in this study is secondary data, which is done using documentary techniques. The processing method used is multiple linear regression. Based on the research results, it can be concluded that the variables of capital expenditure, size of local government, intergovernmental revenue, local revenue have an effect on financial performance. Keywords: Capital Expenditure; Intergovenrmental Revenue; Financial Performance
{"title":"Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan Pada Pemerintah Daerah Kabupaten/Kota Se-Sumatera Tahun 2015-2018","authors":"D. Sukma, Annie Mustika Putri, M. Ahyaruddin","doi":"10.35314/IAKP.V2I1.1928","DOIUrl":"https://doi.org/10.35314/IAKP.V2I1.1928","url":null,"abstract":"Abstract The purpose of this study is to analyze the effect of capital spending, size of local government, intergovernmental revenue, and local revenue on regional financial performance. The population in this study were 8 provinces on the island of Sumatera. The sample of this research is 127 regencies / cities. The sampling method in this research is purposive sampling. The data used in this study is secondary data, which is done using documentary techniques. The processing method used is multiple linear regression. Based on the research results, it can be concluded that the variables of capital expenditure, size of local government, intergovernmental revenue, local revenue have an effect on financial performance. Keywords: Capital Expenditure; Intergovenrmental Revenue; Financial Performance","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"98 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133127042","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aimed to analyze the implementation of Internal Control System (SPI) for the Management of State Property in the Regional Office of The Ministry of Law and Human Rights (Kemenkumham) of Bangka Belitung Province. This study uses qualitative method with descriptive type. The data used was primary data, using interview technic and documentation. The results obtained are the Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring which are component of Internal Control System (SPI) have been implemented properly.
{"title":"Analisis Penerapan Sistem Pengendalian Internal atas Pengelolaan Barang Milik Negara pada Kantor Wilayah Kementerian Hukum dan HAM Provinsi Bangka Belitung","authors":"Novika Novika","doi":"10.35314/IAKP.V2I1.1918","DOIUrl":"https://doi.org/10.35314/IAKP.V2I1.1918","url":null,"abstract":"This study aimed to analyze the implementation of Internal Control System (SPI) for the Management of State Property in the Regional Office of The Ministry of Law and Human Rights (Kemenkumham) of Bangka Belitung Province. This study uses qualitative method with descriptive type. The data used was primary data, using interview technic and documentation. The results obtained are the Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring which are component of Internal Control System (SPI) have been implemented properly.","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132773954","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Land and Building Tax in Rural and Urban Areas (PBB-P2) is part of the regional tax, has an important role and is a new potential for the receipt of Local Revenue (PAD). This study aims to determine the acceptance of PBB-P2 in Bengkalis Regency, the factors causing the PBB-P2 target in Bengkalis Regency. This research was conducted at the Bapenda Bengkalis Regency office. The object of this research is the report on the receipt of PBB-P2 in Bengkalis Regency from 2015 to 2019. This type of research used is qualitative research using descriptive qualitative methods. Based on the research results the Bengkalis Regency PBB-P2 acceptance within 5 years in general the Bengkalis Regency PBB-P2 revenue never reached the target set by the Bengkalis Regency Government. The cause of not achieving the PBB-P2 target Bengkalis Regency are the lack of understanding and awareness of taxpayers of the important of the role of taxes for regional development, mistakes of the tax apparatus in entering taxpayers data at SPPT, unstable income level of taxpayers, and lack of concrete evidence of taxes paid in improving people’s welfare. Keywords: Tax, PBB-P2, PAD, Bengkalis.
{"title":"Kontribusi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) Pada Pendapatan Asli Daerah Kabupaten Bengkalis Tahun 2015 – 2019","authors":"Rosmida Rosmida, Julaidah Julaidah","doi":"10.35314/IAKP.V2I1.1920","DOIUrl":"https://doi.org/10.35314/IAKP.V2I1.1920","url":null,"abstract":"Land and Building Tax in Rural and Urban Areas (PBB-P2) is part of the regional tax, has an important role and is a new potential for the receipt of Local Revenue (PAD). This study aims to determine the acceptance of PBB-P2 in Bengkalis Regency, the factors causing the PBB-P2 target in Bengkalis Regency. This research was conducted at the Bapenda Bengkalis Regency office. The object of this research is the report on the receipt of PBB-P2 in Bengkalis Regency from 2015 to 2019. This type of research used is qualitative research using descriptive qualitative methods. Based on the research results the Bengkalis Regency PBB-P2 acceptance within 5 years in general the Bengkalis Regency PBB-P2 revenue never reached the target set by the Bengkalis Regency Government. The cause of not achieving the PBB-P2 target Bengkalis Regency are the lack of understanding and awareness of taxpayers of the important of the role of taxes for regional development, mistakes of the tax apparatus in entering taxpayers data at SPPT, unstable income level of taxpayers, and lack of concrete evidence of taxes paid in improving people’s welfare. Keywords: Tax, PBB-P2, PAD, Bengkalis.","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130808506","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research intends to determine the performance of immigration office pangkalpinang in 201-2020 based on: 1) economy ratio, 2) efficiency ratio, and (3)effectiveness ratio. This research is a descriptive by analyzing progress report of immigration in pangkalpinang 2018-2020. Data collection method is documentation and Data analysis tool is value for money concept. The results of the research concludes that the performance Office immigration on has been: 1) economically with economy ratio averagely under 100%; 2) efficiently conducted with efficiency averagely under 100%; 3) effectively conducted with effectivenessration of 100% in average. Keywords: economy, efficiency, and effectiveness
{"title":"Konsep Value For Money untuk Pengukuran Kinerja pada Kantor Imigrasi Pangkalpinang","authors":"Yunita Maharani, R. Sari","doi":"10.35314/IAKP.V2I1.1919","DOIUrl":"https://doi.org/10.35314/IAKP.V2I1.1919","url":null,"abstract":"This research intends to determine the performance of immigration office pangkalpinang in 201-2020 based on: 1) economy ratio, 2) efficiency ratio, and (3)effectiveness ratio. This research is a descriptive by analyzing progress report of immigration in pangkalpinang 2018-2020. Data collection method is documentation and Data analysis tool is value for money concept. The results of the research concludes that the performance Office immigration on has been: 1) economically with economy ratio averagely under 100%; 2) efficiently conducted with efficiency averagely under 100%; 3) effectively conducted with effectivenessration of 100% in average. Keywords: economy, efficiency, and effectiveness","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"115 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132810510","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Local own Revenue is an important indicator that is assessed as the level of independence of regional goverments in the financial sector. Efforts to increase PAD can be done by increasing the effectiveness and contribution of local taxes, especially the Swallow’s Nest tax. This study aims to determine the effectiveness and contribution of the walet birdt nest tax to regional original revenue of Rokan Hulu regency from 2017 to 2019. This study uses a descriptive qualitative approach. The type odata used is quantitative and qualitative data. The data sources are primary data and secondary data. Methods of data collection using the method of documentation and interviews. The data analysis method uses effectiveness analysis and contribution analysis. Based on the analysis, it can be concluded thet the effectiveness of the walet bird’s nest tax on the local revenue of the Upper rokan District from 2017 to 2019 show that it is quite effective. This is because the percentage of effectiveness is less thsn 90%. And the bird’s nest walet tax contribution to the local revenue of the upstream Rokan district from 2017 to 2019 show moderate criteria, this is because the contribution percentage is less than 10%. Keywords: Effectiveness, Contribution, Swallow’s Nest Tax, Local Revanue
{"title":"Efektivitas Penerimaan Pajak Sarang Burung Walet dan Kontribusinya Terhadap Pajak Daerah Kabupaten Rokan Hulu","authors":"Dwi Fionasari, Adriyanti Agustina Putri, Fachrizon Fachrizon","doi":"10.35314/IAKP.V2I1.1927","DOIUrl":"https://doi.org/10.35314/IAKP.V2I1.1927","url":null,"abstract":"Local own Revenue is an important indicator that is assessed as the level of independence of regional goverments in the financial sector. Efforts to increase PAD can be done by increasing the effectiveness and contribution of local taxes, especially the Swallow’s Nest tax. This study aims to determine the effectiveness and contribution of the walet birdt nest tax to regional original revenue of Rokan Hulu regency from 2017 to 2019. This study uses a descriptive qualitative approach. The type odata used is quantitative and qualitative data. The data sources are primary data and secondary data. Methods of data collection using the method of documentation and interviews. The data analysis method uses effectiveness analysis and contribution analysis. Based on the analysis, it can be concluded thet the effectiveness of the walet bird’s nest tax on the local revenue of the Upper rokan District from 2017 to 2019 show that it is quite effective. This is because the percentage of effectiveness is less thsn 90%. And the bird’s nest walet tax contribution to the local revenue of the upstream Rokan district from 2017 to 2019 show moderate criteria, this is because the contribution percentage is less than 10%. Keywords: Effectiveness, Contribution, Swallow’s Nest Tax, Local Revanue","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114676628","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to describe the mechanism for disbursing Physical Spesific Allocation Funds and Village Funds and revealing problems that arise in the implementation of disbursing Physical and Village Allocation Funds at the Dumai State Treasury Service Office in the pay areas of Bengkalis Regency. This type of research is a qualitative descriptive approach to data checking and interpretation. Data collection techniques performed consisted of interviews and documentation. The data analysis technique used is descriptive analysis. The results of this study indicate that the mechanism for the distribution of Physical Spesific Allocation Fund at the State Treasury Service Office is carried out in stages, at the same time, and at the same time as a recommendation. The disbursement of Physical Spesific Allocation Funds which is carried out in stages consists of three phases, in phase I distributed at the latest in February and no later than July 2019 at 25%, at stage II distributed at the fastest in April and no later than 31 October 2019 at 45%, and in stage III it is distributed as much as the difference between the amount of funds that have been distributed up to stage II. Then for the Distribution of Village Funds is also carried out in stages, in phase I distributed the fastest in January and no later than June 2019 at 20%, in phase II it will be distributed the fastest in March and no later than 21 July 2019 by 40%, and phase III will be distributed the fasted in July until the end of the fiscal year in December by 40%.
{"title":"Mekanisme Penyaluran Dana Alokasi Khusus (DAK) Fisik dan Dana Desa Melalui Kantor Pelayanan Perbendaharaan Negara Dumai pada Wilayah Bayar Kabupaten Bengkalis","authors":"Yuliana Syahfitri, E. Wahyuni","doi":"10.35314/.V1I2.1492","DOIUrl":"https://doi.org/10.35314/.V1I2.1492","url":null,"abstract":"This study aims to describe the mechanism for disbursing Physical Spesific Allocation Funds and Village Funds and revealing problems that arise in the implementation of disbursing Physical and Village Allocation Funds at the Dumai State Treasury Service Office in the pay areas of Bengkalis Regency. This type of research is a qualitative descriptive approach to data checking and interpretation. Data collection techniques performed consisted of interviews and documentation. The data analysis technique used is descriptive analysis. The results of this study indicate that the mechanism for the distribution of Physical Spesific Allocation Fund at the State Treasury Service Office is carried out in stages, at the same time, and at the same time as a recommendation. The disbursement of Physical Spesific Allocation Funds which is carried out in stages consists of three phases, in phase I distributed at the latest in February and no later than July 2019 at 25%, at stage II distributed at the fastest in April and no later than 31 October 2019 at 45%, and in stage III it is distributed as much as the difference between the amount of funds that have been distributed up to stage II. Then for the Distribution of Village Funds is also carried out in stages, in phase I distributed the fastest in January and no later than June 2019 at 20%, in phase II it will be distributed the fastest in March and no later than 21 July 2019 by 40%, and phase III will be distributed the fasted in July until the end of the fiscal year in December by 40%.","PeriodicalId":246913,"journal":{"name":"Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127717775","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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