scholarly journals KONTRIBUSI PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KOTA BITUNG

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Christian Ferdinand Majampoh ◽  
Inggriani Elim ◽  
I Gede Suwetja
Keyword(s):  
Local Government ◽  
Revenue Management ◽  
Research Method ◽  
Descriptive Analysis ◽  
Early Period ◽  
City Government ◽  
Analysis Method ◽  
Local Taxes ◽  
City District ◽  
The City

Law no. 32 of 2004 on Local Government to determine local taxes one source of revenue coming from the region. For that we need to examine how big the contribution of restaurant tax to PAD Bitung City. Local taxes are divided into two parts: provincial tax and city / county tax. One type of city / district tax is Restaurant Tax. This study aims to determine the contribution of restaurant tax Bitung City. Research method used in this research is descriptive analysis method. The object of research is taken at the Office of Regional Tax and Retribution Board of Bitung City. This study shows the calculation by using the contribution analysis can be seen that the contribution of restaurant tax Bitung city in the period 2013 - 2017 decreased. The rate of growth of restaurant tax in the early period had experienced a growth in restaurant tax revenues despite the last year (2017) there was a very significant decrease so that the value is negative. This study shows that Bitung City Government has not been able to reach the target that has been determined, this is because not yet maximum supervision from the Office of Revenue Management Finance and Regional Assets Bitung City in levy restaurant tax, so there are still many restaurants that do not pay taxes. The conclusion obtained is the analysis of restaurant tax contribution in the City of Bitung in the year 2013 amounted to 2.41% and there was a decrease in 2017 to become 1.09%. For that Bitung City Local Government should be more firm and pro active again in levy restaurant tax.Keywords: Restaurant Tax, PAD

scholarly journals ANALISIS MEKANISME PEMUNGUTAN DAN EFEKTIVITAS RETRIBUSI PASAR DI KOTA BITUNG

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Meivi M. Kaunang ◽  
Lintje Kalangi ◽  
Treesje Runtu
Keyword(s):  
Research Method ◽  
Descriptive Analysis ◽  
City Government ◽  
Business Service ◽  
Operational Procedure ◽  
Local Revenue ◽  
Local Taxes ◽  
Qualitative Descriptive ◽  
The City ◽  
General Service

One source of Regional Original Revenue is local taxes, regional levies and other legitimate local revenue management. Regional levies consist of 3 types of retribution, namely general service retribution, business service retribution and certain licensing retribution. Market’s levies is one type of regional retribution that is included in general retribution whose collection must be in accordance with the existing operational procedure standards to support the realization of its acceptance. This study aims to determine the mechanism of market’s levies collection and the level of effectiveness of market’s levies in the city of Bitung. The research method used is qualitative descriptive analysis, by analyzing the collection mechanism and the effectiveness of market’s levies. The results of the study show that the mechanism of collection of retribution is in accordance with the existing SOP and the achievement of its effectiveness is effective with an average level of 87.13%. Bitung city government can be better able to approach marketers for example by socializing market’s levies regulations so that later can also support the realization of  levies revenue.Keywords : Market’s Levies, Collection Mechanisms and Effectiveness

scholarly journals The development of waste to energy in Semarang, Indonesia

2021 ◽  
Vol 896 (1) ◽  
pp. 012009
Author(s):  
S P Hadi ◽  
B Prabawani ◽  
R S Hamdani
Keyword(s):  
Carrying Capacity ◽  
Research Method ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
City Government ◽  
Waste To Energy ◽  
The Government ◽  
Inorganic Waste ◽  
Waste Bank ◽  
The City

Abstract The volume of solid waste in Semarang City reached 1,300 tons per day consisting of 65 percent organic and 35 percent inorganic waste. 77.64 percent of waste was transported and disposed at Jatibarang landfill, 17.65 percent was managed by waste Bank and by temporary landfills (TPS) and 4.71 percent waste remain unmanaged. Jatibarang landfill is predicted to be exceeded its carrying capacity in 2021. To deal with this problem, through a public private partnership scheme, a PLTSa (waste to energy) has been developed. PLTSa would manage 70 percent of waste and produce 20 MW electricity sold to the State Electricity Company (PLN). The government of Semarang City must pay a tipping fee of 780,555 IDR per ton to the PLTSa Management. This paper analyses the development of PLTSa by comparing with another similar project. The research method was descriptive analysis, relied on secondary data, webinars, and informal interviews with relevant persons. This study found that waste to energy project will create dependency on the city government financially and operationally. To create sustainable waste management, it is recommended to utilize appropriated technology enabling the city government to operate by themselves and enjoy the benefit of electricity resulted from the process.

scholarly journals ANALISIS APLIKASI E-REKON-LK TERHADAP REKONSILIASI LAPORAN KEUANGAN PADA KANTOR WILAYAH DIREKTORAT JENDERAL PERBENDAHARAAN NEGARA PROVINSI UTARA

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Jean Gabril Oflagi ◽  
Hendrik Manossoh ◽  
Stanley Kho Walandouw
Keyword(s):  
Local Government ◽  
Research Method ◽  
Central Government ◽  
Descriptive Analysis ◽  
Financial Statement ◽  
Analysis Method ◽  
Regional Office ◽  
Financial Report ◽  
Effectiveness And Efficiency ◽  
Reconciliation Process

In order to realize an effective, efficient, accurate, accountable, and transparent Central Government Financial Report, Online Reconciliation System is required to ease the Local Government, The State Ministry/Institute and Regional Office of General Directorate of Budget Financing. This study aims to investigate the process of reconciliation using the electronic reconciliation aplications (e-Rekon-LK). Research method used in this study is descriptive analysis method. This research stated that electronic reconciliation based on website application makes the reconciliation process easier where the financial statement only exist at the lowest level between Local Government and Treasury Office that conducts to all the financial data transactions to fulfill the effectiveness and efficiency, also the accountability and transparency in financial statement. However, it has some obstacles where people doesn’t really understand and being precise in doing it and also because of the internet in some places is not working properly.Keywords : Reconciliation, e-Rekon-LK

scholarly journals ANALISIS PERBANDINGAN KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI KOTA MANADO DAN KOTA BITUNG (Periode 2012-2016)

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
. Prety ◽  
Hendrik Manossoh ◽  
Treesje Runtu
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Research Method ◽  
Regional Autonomy ◽  
Know How ◽  
Local Revenue ◽  
Local Taxes ◽  
Original Region ◽  
The City ◽  
Average Contribution

Local Taxes is one of the sources of Local Own Revenues (PAD) to finance regional development and operational implementation of local government, Populated will depend much on the local government due to regional autonomy. To that end Local Government must be as much as possible sources of Revenue Original Region. PAD is one of the indicators in the success of regional autonomy. The higher the PAD the higher the ability of local governments to finance their own needs. The purpose of this research is to know how big the benefit to the original income of Manado City and Bitung City during the last year that is year 2012-2016. The research method used is descriptive quantitative method. The results can be drawn back Manado City is superior in contributing from local taxes to the original income in the appeal of the city of Bitung. This is not wrong from the average contribution of total local taxes to PAD in Manado City amounted to 71.39%. Meanwhile, the PAD in Bitung City is only 42.32%.Keywords: contributions, local revenue, local taxes

scholarly journals ANALISIS POTENSI dan EFEKTIFITAS PAJAK DAERAH ATAS RUMAH KOS di KOTA MANADO

2015 ◽  
Vol 10 (2) ◽  
Author(s):  
Marsion Immanuel Kant Simangunsong ◽  
David Paul Elia Saerang ◽  
Inggriani Elim
Keyword(s):  
Descriptive Analysis ◽  
Real Income ◽  
Assessment System ◽  
Analysis Method ◽  
Self Assessment ◽  
Regional Income ◽  
Local Taxes ◽  
Boarding House ◽  
The City ◽  
New System

This regulation introduce the new system of taxation that is self assessment system occurred since 1984. This study determine how potential and realization of local taxes on boarding house toward original local income in Manado. This study explains potential and effectiveness of local tax toward boarding house in Manado. Whether the existing boarding house in Manado city and potentially effective for the implementation of local taxes imposed on the above 10 room boarding house. This study used a descriptive analysis method i9n which the research is done by collecting and analyzing the data collected and also explanation. This study concludes that the potential of the tax boarding house has great potential to be developed by the city of Manado especially department of regional income, where to impose a tax on the boarding house can increase regional real income of Manado in innovative way. To increase revenue from imposing tax of boarding house, is important to do socialization every three months to society who wants to open that business.

Pandhawa Gubah sebagai Representasi Interaksi Metafisik Manusia Jawa dan Perbandingannya dengan Cheritera Pandawa Lima

Manuskripta ◽  
2020 ◽  
Vol 10 (1) ◽  
pp. 67
Author(s):  
Novarina Novarina
Keyword(s):  
Comparative Study ◽  
Literary Theory ◽  
Research Method ◽  
Descriptive Analysis ◽  
Literary Study ◽  
Analysis Method ◽  
Research Objects ◽  
Similarities And Differences ◽  
The Difference ◽  
The Comparative Study

Abstract: This research is a comparative literary study that uses Malay and Javanese versions of Mahabarata text sources. The research objects used were the text edition of Pandhawa Gubah (PG) by Sudibjo Z. Hadisutjipto and the text of Cheritera Pandawa Lima (CPL) by Khalid Hussain. The research method used is descriptive-analysis method. In the comparative study used a comparative literary theory proposed by Endraswara (2011). The results of the text comparison reveal the similarities and differences in the image of Bima figures in the Javanese and Malay versions. The equation as a whole is that both texts contain the same heroic storyline and heroic character, Bima. In addition, Indian influence is still evident in the two texts seen from the nuances of Hinduism that exist in both texts. While the difference is seen in the events that accompany Bima's struggle in achieving his victory. Based on these similarities and differences, it can be seen that the authors attempt to represent the concept of metaphysical interactions vertically and horizontally expressed through PG text. --- Abstrak: Penelitian ini adalah satu kajian sastra bandingan yang menggunakan sumber teks Mahabarata versi Melayu dan Jawa. Objek penelitian yang digunakan adalah edisi teks Pandhawa Gubah (PG) karya Sudibjo Z. Hadisutjipto dan teks Cheritera Pandawa Lima (CPL) karya Khalid Hussain. Metode penelitian yang digunakan adalah metode deskriptif-analisis. Dalam telaah perbandingan digunakan teori sastra bandingan yang dikemukakan Endraswara (2011). Hasil perbandingan teks mengungkapkan adanya persamaan dan perbedaan citra tokoh Bima dalam versi Jawa maupun versi Melayu. Persamaan secara keseluruhan adalah kedua teks tersebut mengandung alur cerita kepahlawanan dan tokoh pahlawan yang sama yaitu Bima. Selain itu, pengaruh India masih tampak dalam kedua teks tersebut dilihat dari nuansa Hinduisme yang ada dalam kedua teks. Sementara perbedaannya tampak pada peristiwa-peristiwa yang menyertai perjuangan Bima dalam mencapai kemenangannya. Berdasarkan persamaan dan perbedaan tersebut tampak adanya upaya penulis untuk merepresentasikan konsep interaksi metafisik secara vertikal dan horizontal yang diungkapkan melalui teks PG.

scholarly journals Disclosure of Communication in the Facebook and Impact Social Media on Worship Activities in Dakwah Faculty Students and Science of Communication Media of North Sumatera State University (UINSU)

2020 ◽  
Vol 3 (3) ◽  
pp. 2142-2148
Author(s):  
Moh. Hatta ◽  
Swardi Lubis Lubis ◽  
Marlina Marlina
Keyword(s):  
Social Media ◽  
Research Method ◽  
Descriptive Analysis ◽  
Communication Media ◽  
State University ◽  
Analysis Method ◽  
The Impact

This study aims to reveal the extent of openness of communication carried out among students of the Da'wah Faculty and UINSU communication and its impact on worship activities carried out by these students. Observations and interviews are techniques used to collect data in this study. Triangulation analysis method is also used to analyze the data obtained from respondents, descriptive analysis research method applied in this study. From 30 respondents taken with a percentage of 20 female respondents and 10 male respondents it was found that social media activities through Facebook had a special attraction and increased their confidence in communication. The impact felt by the respondents was more to the shift in the discipline of worship that they did when cool communicating with their virtual friends, recitations of the Koran that are usually done before prayer time arrives multiplied by the fun they are chatting, status updates or just looking at their Facebook wall.

scholarly journals ANALISIS PENGGUNAAN DAN PENATAUSAHAAN BARANG MILIK DAERAH DI PEMERINTAH KOTA MANADO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Fikha Kristy Bolendea ◽  
Ventje Ilat ◽  
Jessy Warongan
Keyword(s):  
Asset Management ◽  
Descriptive Analysis ◽  
Local Property ◽  
City Government ◽  
Management Board ◽  
Set Up ◽  
And Function ◽  
The City ◽  
Regional Work ◽  
Research Show

Regional Property is one part of the regional Government’s assets that are very important to be used and utilized to support the running of the task principal and function of each government agency in the Permendagri 19 year 2016 on guidelines for management of regional property set up government agencies in especially the regional work unit (SKPD) which became the user of regional property to carry out the management of regional property effectively and efficiently. The purpose of this study is to determine the use and administration of local property in the City Government of Manado, especially on the Regional Financial and Asset Management Board. The method used in this research is descriptive analysis method. The results of the research show that the use and appropriation of regional property has been done in accordance with the prevailing regulations and has been running well, even in the inadequate use of assets. To the Head of Manado City BPKAD in order to continue to carry out technical training to the employees so that in the implementation of the use and administration of local property carried out property and in accordance with Permendagri 19 year 2016.Keywords:  usage and administration of regional property

scholarly journals Implementasi Kebijakan Penanggulangan Bencana Daerah di Kota Sukabumi

2019 ◽  
Vol 1 (1) ◽  
pp. 30-40
Author(s):  
Nabila Rahma Silmi ◽  
Tuah Nur ◽  
Dian Purwanti
Keyword(s):  
Disaster Management ◽  
Research Method ◽  
Descriptive Analysis ◽  
Qualitative Approach ◽  
Successful Implementation ◽  
Analysis Method ◽  
The Public ◽  
Inhibiting Factors ◽  
Implementation Policy ◽  
Management Policies

The purpose of this research is to find out the implementation of regional disaster management policies in Sukabumi City and to find out the inhibiting and supporting factors of the successful implementation of regional disaster management policies. This research method uses descriptive analysis method with a qualitative approach. The results showed that the implementation of regional disaster management policies was not optimal. The conclusion is that the socialization activities are still lacking and equitable, human resources and infrastructure have not been added yet. The inhibiting factors are in terms of institutional, apparatus discipline, budget, resources, facilities and environment that are less conducive. Supporting factors are the existence of regulations or regulations on disaster management. for communication carried out by BPBD Sukabumi City in carrying out socialization activities or training on disaster management to the public is still lacking and uneven. Keywords: Implementation, Policy, Disaster Management.

scholarly journals PENERAPAN SISTEM DAN PROSEDUR UANG PERSEDIAAN PADA BADAN PERENCANAAN PENELITIAN DAN PENGEMBANGAN KABUPATEN MINAHASA SELATAN

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Magfirah S. Rahayu ◽  
Hendrik Manossoh ◽  
Stanley Kho Walandouw
Keyword(s):  
Local Government ◽  
Descriptive Analysis ◽  
Financial Control ◽  
Accounting System ◽  
Analysis Method ◽  
Planning Tool ◽  
Work Unit ◽  
Research Implementation ◽  
Development Agency ◽  
Technical Management

Public estimate is a planning tool as well as local financial control, the execution of expenditure by local government to do an activity must be accounted by PPTK (Activity Technical Management Officer) on a timely basis. Fundamentally, Money Inventory (MI) can only be provided to finance the operational payment needs of the work unit, in the process of absorption of APBD, fund cash disbursement used is a Money Inventory (MI) accounting system in the form of Replace Money (RM), This study aims to evaluate the implementation of System and Inventory Money Prosedur at the planning, Reasearch and Development Agency of South Minahasa Regency throught descriptive analysis method collected by means of  observation and interview. Based on the results of research implementation of system and money inventory procedures has been done effective way means it has been done effective way means it has been in accordance with the theory of accounting system and existing rules include related functions and documents used.Keywords: Procedure, Money Inventory, Replace Money

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