KONTRIBUSI DARI RETRIBUSI IZIN PELAYANAN PEMAKAMAN TERHADAP PENDAPATAN ASLI DAERAH KOTA PALEMBANG TAHUN 2015-2019

The era of decentralization and regional autonomy is a challenge for every region to take advantage of opportunities in exploring regional potential. Efforts to increase local revenue (PAD) can be done by increasing the effectiveness of receiving retribution from PAD sources, especially local fees. This study aims to determine and analyze the contribution of funeral service permit fees to the local revenue of Palembang City in 2015-2019. The collection of user fees has been regulated in Regional Regulation Number 12 of 2015 concerning charges for funeral services and asylum which is a basic reference for maximizing administrative services managed by Ilir Barat Satu Sub-district, Palembang City. This research uses descriptive quantitative analysis method. The data collection technique is done by using secondary data through documentation techniques. The data used is a funeral service permit retribution. The analysis method used is contribution analysis, which is an analytical tool used to determine how much the contribution of levies is to local revenue. The result of the research is that the contribution value of funeral service permit fees shows a tendency to fluctuate each year. The average percentage contribution of receiving funeral service permit fees with good enough criteria reaches 20.17% which means it contributes to the Regional Original Income of Palembang city.

EFEKTIVITAS PELAKSANAAN PROGRAM BKR DI DESA AIR LESING KECAMATAN MUARA BELITI KABUPATEN MUSI RAWAS

Based on the motivation aspect of the members, it is not seen that the quality assessment of the quality of the Youth Family Development cadres is positive, while the empowerment aspect of the members is also not maximal in the application of trust and communication to the cadre members of the Youth Family Development from the organizing committee. So it can be concluded that the motivation of members and empowerment of members of Air Lesing Village Youth Families is not effective.

ANALISIS AKUNTANSI PENDAPATAN KONTRAK KONTRAK BERDASARKAN PSAK NO.34 PADA PT. SAMUDRA JAYA LESTARI

The purpuse of this study is to determine the recognition of income applied by PT.Samudra Jaya lestari whether it is in accordance with PSAK No.34 ( Revision 2015). Revenue is one of the important elements in information of the elemenst related to the size of the profit earned by company.The method used in this research is in the form of financial statements and work contract letters of PT.Samudra Jaya Lestari and other data in form of literature,articles, journals and websites on the internet.The result of research conducted, namely PT.Samudra Jaya Lestari in applying the income recognition method are not in accordance with the financial statement accounting standards, namely PSAK No.34 regarding constructionservices because PT.Samudra Jaya Lestari has not been consistent in using the income recognition method every year, which should be used in accordance with the provisions that have been applied in PSAK No.34 concerning construction servive revenue.

PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP BELANJA MODAL PEMERINTAH DAERAH KOTA LUBUKLINGGAU

The era of decentralization and regional autonomy is a challenge for every region to take advantage of opportunities in exploring regional potential. Efforts to increase local revenue (PAD) can be done by increasing the effectiveness of receiving retribution from PAD sources, especially local fees. This study aims to determine and analyze the contribution of funeral service permit fees to the local revenue of Palembang City in 2015-2019. The collection of user fees has been regulated in Regional Regulation Number 12 of 2015 concerning charges for funeral services and asylum which is a basic reference for maximizing administrative services managed by Ilir Barat Satu Sub-district, Palembang City. This research uses descriptive quantitative analysis method. The data collection technique is done by using secondary data through documentation techniques. The data used is a funeral service permit retribution. The analysis method used is contribution analysis, which is an analytical tool used to determine how much the contribution of levies is to local revenue. The result of the research is that the contribution value of funeral service permit fees shows a tendency to fluctuate each year. The average percentage contribution of receiving funeral service permit fees with good enough criteria reaches 20.17% which means it contributes to the Regional Original Income of Palembang city.

PENERAPAN PENYUSUNAN LAPORAN KEUANGAN PADA USAHA KECIL DAN MENENGAH (UKM) BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH DI KOPI BUBUK ADINDA G19 KOTA LUBUKLINGGAU

This research is a research in the coffee bean industry business, namely UKM Kopi Powder Adinda G19 Lubuklinggau City which has not implemented the appropriate preparation of financial reports according to the Financial Accounting Standards for Micro, Small and Medium Entities. This study uses data collection methods, by observing and recording directly at the research site (observation), conducting direct question and answer questions at the source (interview), and documentation by reading literature guidelines. This type of qualitative research and data analysis techniques use descriptive qualitative methods. The results of this study indicate that the preparation of the financial statements of the UKM Kopi Powder Adinda G19 Lubuklinggau City is not suitable, only the format of income and expenditure is in the preparation of the financial statements. The recording is still very simple due to the lack of knowledge regarding the preparation of financial reports according to applicable standards so that the Adinda G19 Ground coffee UKM has not been able to produce financial report compilations that are in accordance with the standards.

KEPEMIMPINAN MOTIVASI DAN KOMPENSASI PENGARUHNYA TERHADAP KINERJA (STUDI PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA LUBUKLINGGAU SUMATERA SELATAN)

This study aims to examine the effect of leadership, motivation and compensation on employee performance at the local tax and retribution management body in Lubuklinggau City, with a sample of 38 respondents from employees. shows, partially there is a positive and significant influence of each exogenous variable on the endogenous variables, namely the variables of leadership, motivation and compensation have an effect on employee performance, and simultaneously the four exogenous variables jointly affect employee performance. However, partially the compensation variable is more dominant in influencing employee performance. Management implication, that either simultaneously or partially each variable affects employee performance, however the most dominant variable compensation is therefore it is suggested that management pay attention to the compensation structure in order to improve performance.

ANALISIS KINERJA SAHAM LQ45 SEBELUM DAN SELAMA PANDEMI CORONAVIRUS DISEASE (COVID-19) DI INDONESIA

This study analyzes the performance of LQ45 shares before and during the Covid-19 pandemic in Indonesia. This study uses the monthly LQ45 stock price on the Indonesia Stock Exchange. The analysis uses two different conditions, before and during Covid-19 pandemic condition in Indonesia to see differences in conditions with a quantitative approach by emphasizing hypothesis testing. This research uses comparative causal research techniques. The results explained there were significant differences in the performance of LQ45 shares before and during the Covid-19 Pandemic in companies listed on the Indonesia Stock Exchange. The t-value from the results of the data processing analysis is 3.009 with sig. 0.004, it can be concluded that H(a) is accepted and H(0) is rejected. The performance of LQ45 shares on the Indonesian stock exchange experienced a decline during the pandemic that occurred in Indonesia. This situation caused many companies to suffer losses.

PENGARUH PENGAWASAN DAN KOMUNIKASI TERHADAP KINERJA PEGAWAI DI DINAS PENDIDIKAN KABUPATEN MUSI RAWAS

This study aims to determine the effect of supervision and communication on the performance of Musi Rawas District Education Office employees. The method used in this study is a quantitative method, and data collection techniques used in this study are questionnaires and observations. The number of respondents 53 people. Data analysis techniques using simple regression test, correlation coefficient, t test, multiple regression test, determination test, and f test. The first hypothesis testing is the Supervision variable (X1) on employee performance (Y) which shows that the calculation produces a coefficient of 22,830. With a sample size of 53 found df = (53-2) and at a significant level of 0.05, the t-table value was 1.675. With this result it can be said that Supervision has a significant effect on Employee Performance because t arithmetic (22,830)> t table (1,675). The second hypothesis testing is the Communication variable (X2) on employee performance (Y) which shows that t arithmetic produces a coefficient of 8,178. With a sample size of 53 found df = (53-2) and at a significant level of 0.05, the t-table value was 1.675. With these results it can be said that supervision has a significant effect on employee performance because t arithmetic (8,178)> t table (1,675). Then testing the third hypothesis found that the calculated F value was 291,566> F table = 3.18 and the significant level simultaneously sig F was 0,000.

PENGARUH PROMOSI DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN PRODUK COKLAT PADA PT. PERMATA NIAGA MEDAN

The object of the study is PT. Permata Niaga Medan. The object was chosen because there was a decrease in purchasing decision in this company. The decrease in purchasing decision was initiated with a decrease in sales in the company. The decreased sales was affected by promotion and product quality in the company. The inactive promotion could be seen from the promotion frequency and the decrease in product quality could be seen from the return of chocolate by consumers. The research used some theories relating to marketing management relating to promotion, product quality, and purchasing decision. Data were collected through interview, questionnaires and documentation. The data analysis method used was multiple linear regresion analysis, determination coefficient of simultaneous testing (F-testing) and partial testing (T-test). The research populations were 186 consumers with 128 samples. The simultaneous testing showed that promotion and product quality had a positive and significant effect on purchasing decision of chocolate products at PT. Permata Niaga Medan with the determination coefficient of 39.7% whle the remaining 60.3% was explained by other independent variables not researched such as service quality, price, and brand. Based on the result of the research, it is concluded that promotion and product quality had a significant effect on purchasing decision of chocalate products at PT. Permata Niaga Medan.

PENGARUH KOMUNIKASI DAN K3 (KESELAMATAN & KESEHATAN KERJA) TERHADAP KINERJA KARYAWAN DI PT. KARYAINDO SEJATITAMA KECAMATAN SUKU TENGAH LAKITAN ULU TERAWAS KABUPATEN MUSI RAWAS

This study aims to determine the influence of Employee Performance at PT. Karyaindo Sejatitama Suku Tengah Lakitan Ulu Terawas Subdistrict, Musi Rawas Regency. Technique of data collecting were observation, interview, questionnaire, and documentation. The sample of this study used saturated sampling, that was all 96 employees. Technique of data analysis is done by testing the validity test and reliability test, the classic assumption test consists of normality test, linearity test, linear regression test, correlation test, determination test, and hypothesis test. Based on the t test, the value of tcount (10,944) > ttable (1,986) then Ho is rejected and Ha is accepted. This means that communication has a significant influence on employee performance at PT. Karyaindo Sejatitama Suku Tengah Lakitan Ulu Terawas Subdistrict, Musi Rawas Regency. Based on the t test, the value of tcount (8.691) > t ttable (1.986) then Ho is rejected and Ha is accepted. This means that K3 has a significant influence on Employee Performance at PT. Karyaindo Sejatitama Suku Tengah Lakitan Ulu Terawas Subdistrict, Musi Rawas Regency. Based on the F test, the value of Fcount (69.343) > Ftable (3.09) then Ho is rejected and Ha is accepted. This means that Communication and Health and Safety (Occupational Health & Safety) has a significant influence on Employee Performance at PT. Karyaindo Sejatitama, Suku Tengah Lakitan Ulu Terawas Subdistrict, Musi Rawas Regency.