Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside最新文献_第5页

ANALISIS SISTEM DAN PROSEDUR PEMUNGUTAN PAJAK DAERAH DALAM UPAYA PENINGKATAN PENDAPATAN ASLI DAERAH PADA BADAN PELAYANAN PAJAK DAERAH 分析当地税务局的系统和评估程序，以增加当地税务局的本土收入

Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Pub Date : 2021-08-30 DOI: 10.53363/yud.v1i2.34

Amyati Amyati, Sri Ratu Hikmawati

{"title":"ANALISIS SISTEM DAN PROSEDUR PEMUNGUTAN PAJAK DAERAH DALAM UPAYA PENINGKATAN PENDAPATAN ASLI DAERAH PADA BADAN PELAYANAN PAJAK DAERAH","authors":"Amyati Amyati, Sri Ratu Hikmawati","doi":"10.53363/yud.v1i2.34","DOIUrl":"https://doi.org/10.53363/yud.v1i2.34","url":null,"abstract":"The implementation of regional autonomy has spurred the Pandeglang district government to be creative in finding sources of regional revenue that can support regional financing. Regional Tax is one source of regional income that can be extracted in the context of increasing Regional Original Income. The purpose of the study was to determine the implementation of local tax collection systems and procedures in an effort to increase PAD, to determine the implementation of the Pandeglang Regency Regional Regulation Policy Number 3 of 2018 concerning Regional Taxes, to determine the increase of Pandeglang Regency's PAD in 2016-2020. The method used is descriptive qualitative method. The type of data used is primary data in the form of interviews and secondary data in the form of targets and realization of regional taxes, targets and realization of PAD in 2016 - 2020. The procedure applied to local tax collection consists of 9 main activities, registration, determination, deposit, application for installments, bookkeeping and reporting, objections and appeals, collection, correction, and collection of overpayments. The implementation of Regional Regulation No. 3 of 2018 concerning Regional Taxes has not fully implemented the Government's Internal Control System. The increase in PAD from year to year has increased fluctuations. Conclusion The system and procedure for collecting local taxes at the Regional Tax Service Agency of Pandeglang Regency are in accordance with existing regulations. BP2D of Pandeglang Regency uses Perda No. 3 of 2018 as one of the guidelines in making decisions and determining policies. Overall in five years the components of local taxes that contributed the most to the increase in PAD were PBB P2 Tax, BPHTB Tax and Street Lighting Tax","PeriodicalId":189613,"journal":{"name":"Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122889635","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}

引用次数: 0

HUBUNGAN PEMBIAYAAN SIMPAN PINJAM PEREMPUAN DAN PENDAPATAN USAHA MIKRO PADA MASYARAKAT KECAMATAN PAMARAYAN KABUPATEN SERANG

Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Pub Date : 2021-04-30 DOI: 10.53363/yud.v1i1.5

Nugrahini Kusumawati, Sri Maryati

{"title":"HUBUNGAN PEMBIAYAAN SIMPAN PINJAM PEREMPUAN DAN PENDAPATAN USAHA MIKRO PADA MASYARAKAT KECAMATAN PAMARAYAN KABUPATEN SERANG","authors":"Nugrahini Kusumawati, Sri Maryati","doi":"10.53363/yud.v1i1.5","DOIUrl":"https://doi.org/10.53363/yud.v1i1.5","url":null,"abstract":"Community empowerment is closely related to the response to development issues, such as unemployment, poverty and inequality. Poverty reduction policies are not separated from the context of community development. PNPM Mandiri is one of the government programs in an effort to accelerate poverty reduction, where one of the activities in which is the development of microfinance managed by UPK (Unit Pengelola Kegiatan) in the field of Productive Economic Business or UEP (Usaha Ekonomi Produktif) in the Woman's Cooperative Finance or we called SPP (Simpan Pinjam Kelompok Perempuan).This study aims to determine: 1) women's credit financing activities (SPP) in Pamarayan sub-district. 2) the income micro-enterprises in communities in Pamarayan sub-district and 3) the relationbetween the women's credit financing activities (SPP) towards community micro bussines income Pamarayan Serang District. The method used in this research is descriptive method with correlations. This method is used to prove the presence or absence of the influence of the issues examined in the group of women's cooperative finance (SPP) in Pamarayan-Serang District. The population in this study is members of the SPP PNPM Mandiri Pamarayan who has a business. Total population in this study was 100 people from 10 groups, and samples taken as many as 50 members. The sampling technique used is proportional random sampling. Data collected by questionnaires, Data were analyzed using Statistical Analysis with SPSS version 20.The results showed that significant numbers tcount 5.924 higher than ttable 1,675 give the effect that the meaning is significant","PeriodicalId":189613,"journal":{"name":"Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121047305","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}

引用次数: 0

PENGARUH FINTECH TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH FINTECH对伊斯兰银行财务运作的影响

Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Pub Date : 2021-04-30 DOI: 10.53363/yud.v1i1.53

M. Ma'ruf

引用次数: 5

TINJAUAN YURIDIS PAJAK DAERAH MENURUT UNDANG-UNDANG NOMOR 28 TENTANG PAJAK DAERAH DAN RETRIBUSI DAERAH 根据第28号州税和关税法例对地区税的审核

Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Pub Date : 2021-04-30 DOI: 10.53363/yud.v1i1.4

Atikah Atikah

{"title":"TINJAUAN YURIDIS PAJAK DAERAH MENURUT UNDANG-UNDANG NOMOR 28 TENTANG PAJAK DAERAH DAN RETRIBUSI DAERAH","authors":"Atikah Atikah","doi":"10.53363/yud.v1i1.4","DOIUrl":"https://doi.org/10.53363/yud.v1i1.4","url":null,"abstract":"The euphoria of regional autonomy sometimes causes parties in the regions to be free in making various regional regulations as well as local taxes and levies. Law Number 28 of 2009 concerning regional taxes and regional levies is one form of implementing the principles of regional autonomy legislation for regional governments, as well as regional finances, especially for the creation of effectiveness and efficiency in the regions. In the case that the method of collection and the amount of tariffs for all types of regional taxes is stipulated through a regional regulation or regional regulation, therefore, prior approval must be obtained from the respective Regional People's Representative Council concerned in accordance with the implementation of the principle of democracy in a regional regulation containing such regional taxes, pay attention to the directions from the central government through the provisions contained in Law Number 34 of 2000 and Government Regulation Number 65 of 2001, particularly in terms of determining the amount of tariff and of each type of regional tax in each region so that it can be prevented. a tariff war between regions which can actually be detrimental to the regions themselves","PeriodicalId":189613,"journal":{"name":"Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124034104","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}

引用次数: 2

ANALISIS PENGARUH ALOKASI JUMLAH KREDIT TERHADAP LIKUIDITAS PADA PT BANK NIAGA Tbk 分析信用额度对PT商业银行Tbk流动性的影响

Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Pub Date : 2021-04-30 DOI: 10.53363/yud.v1i1.3

Ende Ende

引用次数: 0

ANALISIS KINERJA KEUANGAN MENGGUNAKAN CURRENT RATIO (CR), RETURN ON ASSET (ROA) DAN DEBT TO ASSET RATIO (DAR) PADA PT GOLDEN PLANTATION TBK

Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Pub Date : 2020-08-28 DOI: 10.46306/JBBE.V13I2.57

Venni Oktaviani, Siti Fatonah, Ranny Meilisa

{"title":"ANALISIS KINERJA KEUANGAN MENGGUNAKAN CURRENT RATIO (CR), RETURN ON ASSET (ROA) DAN DEBT TO ASSET RATIO (DAR) PADA PT GOLDEN PLANTATION TBK","authors":"Venni Oktaviani, Siti Fatonah, Ranny Meilisa","doi":"10.46306/JBBE.V13I2.57","DOIUrl":"https://doi.org/10.46306/JBBE.V13I2.57","url":null,"abstract":"Kinerja keuangan merupakan salah satu nilai untuk dapat menganalisis laporan keuangan suatu perusahaan sedang baik atau tidak serta dapat melihat dan memprediksi prospek suatu perusahaan tersebut.Tujuan dari penelitian ini untuk mengetahui kinerja keuangan menggunakan Current Ratio (CR), Return On Asset (ROA) dan Debt to Asset Ratio (DAR) Pada PT Golden Plantation Tbk Periode 2014-2018. Metode penelitian yang digunakan yaitu metode deskriptif dengan jenis penelitian kualitatif. Data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan yang diperoleh dari www.idx.co.id. Hasil penelitian ini bahwa Current Ratio (CR) berfluktasi yaitu yang tertinggi pada tahun 2015 dengan nilai 82,44% sedangkan yang terendah tahun 2018 dengan nilai 3,63%, Return On Asset (ROA) berfluktasi pada tahun 2018 yaitu dengan nilai 5.05% lalu 2016 menjadi nilai terendah yaitu 0,34% dan Debt to Asset Ratio (DAR) yang tertinggi pada tahun 2018 yaitu dengan nilai 68,77% sedangkan yang terendah pada tahun 2014 dengan nilai 52.83% Hasil penelitian menggunakan Current Ratio (CR) menunjukan kategori “Tidak baik” karena di bawah rata-rata standar industri yaitu 200% dan Return On Asset (ROA) di bawah rata-rata standar industri yaitu 5,6% sedangkan untuk Debt to Asset Ratio (DAR) dalam kategori “Tidak baik” juga karena diatas standar industri yaitu 35%.","PeriodicalId":189613,"journal":{"name":"Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125237290","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}

引用次数: 2