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EFISIENSI DAN EFEKTIVITAS PELAKSANAAN PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PERKOTAAN DAN PEDESAAN (PBB P2) DI KABUPATEN LOMBOK TIMUR (Studi Kasus Pada Kecamatan Selong) 东龙目岛地区(联合国P2)土壤、城市和农村投票的效率和有效性(街道研究)

GEMILANG: Jurnal Manajemen dan Akuntansi Pub Date : 2022-07-23 DOI: 10.56910/gemilang.v2i3.79

Nova Hari Santhi, Oktamuliza Rahayu

{"title":"EFISIENSI DAN EFEKTIVITAS PELAKSANAAN PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PERKOTAAN DAN PEDESAAN (PBB P2) DI KABUPATEN LOMBOK TIMUR (Studi Kasus Pada Kecamatan Selong)","authors":"Nova Hari Santhi, Oktamuliza Rahayu","doi":"10.56910/gemilang.v2i3.79","DOIUrl":"https://doi.org/10.56910/gemilang.v2i3.79","url":null,"abstract":"The purpose of this study is to (1) determine the level of efficiency of collecting Land tax and Urban and Rural Buildings in Selong District, East Lombok Regency, (2) find out the effectiveness level of Land and Urban and Rural Building Tax Collection in Selong District, East Lombok Regency, (3) find out the factors that affect the efficiency and effectiveness of the implementation of the collection of Land and Urban and Rural Building Tax (PBB P2) in Selong District, East Lombok Regency. \u0000This type of research is a case study conducted in Selong District, East Lombok Regency. The data collection techniques used are interviews and documentation, while the data analysis techniques used are quantitative data analysis techniques. Quantitative data analysis is used to calculate the level of efficiency and effectiveness of collecting Land tax and Urban and Rural Buildings in Selong District (2015-2018). Through the interview obtained the factors affecting the efficiency and effectiveness of collecting the Land and Building Tax. \u0000The results showed that (1) the efficiency of collecting Land and Building Tax in Selong District, East Lombok Regency in 2015 was 0.621%, in 2016 it was 0.313%, 2017 was 0.526%, and in 2018 it was 0.598%. Thus the collection of Land and Building Tax in Selong District, East Lombok Regency runs very efficiently. (2) The effectiveness rate of land and building tax collection in Selong District, East Lombok Regency in 2015 was 60.56% in 2016 at 64.94%, 2017 at 66.95% and 2018 at 65.15%. Thus, the collection of Land and Building Tax in Selong District, East Lombok Regency runs quite effectively. (3) The most influencing factor in collecting land tax and urban and rural buildings in Selong district, East Lombok Regency is that with good communication, it is hoped that taxpayers can better know the importance of land and building tax revenues for the regions.","PeriodicalId":292124,"journal":{"name":"GEMILANG: Jurnal Manajemen dan Akuntansi","volume":"73 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122999783","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

Analisis Implementasi Marketplace dan Digital Payment pada Belanja APBN untuk Memberdayakan UMKM

GEMILANG: Jurnal Manajemen dan Akuntansi Pub Date : 2022-07-20 DOI: 10.56910/gemilang.v2i3.86

Raharjo Raharjo

{"title":"Analisis Implementasi Marketplace dan Digital Payment pada Belanja APBN untuk Memberdayakan UMKM","authors":"Raharjo Raharjo","doi":"10.56910/gemilang.v2i3.86","DOIUrl":"https://doi.org/10.56910/gemilang.v2i3.86","url":null,"abstract":"The COVID-19 pandemic has caused adversity in various sectors for almost all countries in the world, including Indonesia. The economic sector is one of the ones affected by the pandemic, both the manufacturing sector and the Micro, Small and Medium Enterprises (MSME) sector without exception. The government realizes that MSMEs have unique characteristics in playing their role to support economic development, so integration is very necessary as a facilitator for the realization of financial inclusion and the digital economy. The Ministry of Finance through the Directorate General of Treasury has built an ecosystem in the form of a Government Marketplace and Digital Payments to encourage efficiency, effectiveness, transparency and accountability of state spending, as well as participate in empowering MSMEs. \u0000Through the development of online shopping applications that meet the payment rules at the expense of the State Revenue and Expenditure Budget (APBN) and the government's procurement of goods/services, an ecosystem has been built that integrates the existence of work units that use APBN, MSMEs as providers of goods/services, and banks. the state as a platform provider with the Digital Payment application (Digipay). Even though digipay has been designed by taking into account the principle of ease of use, in its development, users still feel a reluctance to transact. This research uses a qualitative method which aims to identify what conditions affect the implementation of the government marketplace from the side of the relevant parties involved in it. \u0000 \u0000 ","PeriodicalId":292124,"journal":{"name":"GEMILANG: Jurnal Manajemen dan Akuntansi","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132836918","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

TINGKAT PEMAHAMAN MASYARAKAT TERHADAP PENGGUNAAN QUICK RESPONSE CODE INDONESIAN STANDARD (QRIS) DI KOTA TARAKAN 普通市民对印尼标准代码(QRIS)使用快速响应的理解水平

GEMILANG: Jurnal Manajemen dan Akuntansi Pub Date : 2022-07-03 DOI: 10.56910/gemilang.v2i3.112

Ana Sriekaningsih, Slamet Riyanto, Andre Prakasa

引用次数: 0

ANALISIS EFEKTIVITAS PENGELOLAAN ALOKASI DANA DESA DI BAGIK MANIS KECAMATAN SAMBELIA KABUPATEN LOMBOK TIMUR TAHUN 2019

GEMILANG: Jurnal Manajemen dan Akuntansi Pub Date : 2022-07-01 DOI: 10.56910/gemilang.v2i3.89

Elok Aulia Rizqi Maligan, Muhammad Syukri, Saepul Pahmi, Wahyu Kurniawan

{"title":"ANALISIS EFEKTIVITAS PENGELOLAAN ALOKASI DANA DESA DI BAGIK MANIS KECAMATAN SAMBELIA KABUPATEN LOMBOK TIMUR TAHUN 2019","authors":"Elok Aulia Rizqi Maligan, Muhammad Syukri, Saepul Pahmi, Wahyu Kurniawan","doi":"10.56910/gemilang.v2i3.89","DOIUrl":"https://doi.org/10.56910/gemilang.v2i3.89","url":null,"abstract":"This study aims to determine the effectiveness of managing village funds sourced from APBDes in Bagik Manis Village, Sambelia District, East Lombok Regency, the data collection method in this study uses qualitative methods with a descriptive approach. The data used in this study are primary data and secondary data originating from budget realization in Bagik Manis Village, Sambelia District, East Lombok Regency in 2019. \u0000The effectiveness of the management of village fund allocations is in the effective category, both seen from the effectiveness ratio according to the Ministry of Home Affairs and the effectiveness measure from the results of interviews in Bagik Manis Village, Sambelia District, East Lombok Regency as the recipient of ADD funds is fully responsible for implementing and reporting ADD finances in the village for the benefit of the community. It's just that certain programs or fields need to be improved in terms of funds and attention so that there is no overlap in each field, and not only the transparency of village officials to the community regarding the allocation of village funds makes community participation less in government policies. However, the village government is able to minimize these obstacles so that they are able to complete their tasks properly. \u0000 \u0000 ","PeriodicalId":292124,"journal":{"name":"GEMILANG: Jurnal Manajemen dan Akuntansi","volume":"173 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116457130","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

Analisis Sistem Pengendalian Intern terhadap Pengeluaran Kas Tahun 2015-2019 pada Business Center SMK Negeri 2 Mataram

GEMILANG: Jurnal Manajemen dan Akuntansi Pub Date : 2022-04-30 DOI: 10.56910/gemilang.v2i2.108

Hal, Analisis Sistem, Pengendalian Intern, Terhadap Pengeluaran

{"title":"Analisis Sistem Pengendalian Intern terhadap Pengeluaran Kas Tahun 2015-2019 pada Business Center SMK Negeri 2 Mataram","authors":"Hal, Analisis Sistem, Pengendalian Intern, Terhadap Pengeluaran","doi":"10.56910/gemilang.v2i2.108","DOIUrl":"https://doi.org/10.56910/gemilang.v2i2.108","url":null,"abstract":"The internal control system is a set of policies and procedures to protect the assets or assets of the company from all forms of abuse, to ensure the availability of accurate company accounting information, and to ensure that all legal provisions (regulations) and management policies have been complied with or carried out properly. by all company employees. The purpose of this study was to determine whether the internal control system for cash disbursements in 2015-2019 at the Business Center of SMK Negeri 2 Mataram was running well. This type of research is descriptive quantitative. Data collection techniques used are documentation studies (documentation), observation and interviews (Interview). The sample in this study amounted to 60 samples. The sampling method in this study uses Simple Random Sampling and data analysis techniques using the SPSS version 16.0 program. \u0000The results of this study indicate that the internal control system for cash disbursements in 2015-2019 at the Business Center of SMK Negeri 2 Mataram has fulfilled the elements of the internal control system. From the results of t count is greater than t table that is 30.60 > 2.002 means that H0 is rejected and Ha is accepted. this shows that the internal control system in the Business Center of SMK Negeri 2 Mataram has a positive and significant influence on cash disbursements. The independent variable of the internal control system is 94.2%. While the remaining 5.8% is explained by other variables that are not part of this study.","PeriodicalId":292124,"journal":{"name":"GEMILANG: Jurnal Manajemen dan Akuntansi","volume":"102 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115738765","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

ANALISIS KINERJA REALISASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) PEMERINTAH KABUPATEN LOMBOK BARAT 分析西龙目岛区域政府收入和支出预算实现情况

GEMILANG: Jurnal Manajemen dan Akuntansi Pub Date : 2022-01-16 DOI: 10.56910/gemilang.v2i1.87

Muhammad Syukri, Saepul Pahmi, Suandi Suandi

引用次数: 0

Pengukuran Kinerja Keuangan Pada Bank Umum Syariah Menggunakan Indikator Kinerja Perbankan Syariah 使用伊斯兰银行绩效指标衡量伊斯兰银行的财务表现

GEMILANG: Jurnal Manajemen dan Akuntansi Pub Date : 2021-07-29 DOI: 10.56910/gemilang.v1i3.101

Carmidah Carmidah

引用次数: 0

SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS PADA PENDAPATAN JASA RAWAT INAP PADA RUMAH SAKIT UMUM DAERAH 住院综合医院的现金收入收入信息系统

GEMILANG: Jurnal Manajemen dan Akuntansi Pub Date : 2021-04-24 DOI: 10.56910/gemilang.v1i2.88

Hal, M. Syukri, Narmada Awet Muda, Analisis Kinerja, Realisasi Anggaran Pendapatan, dan Belanja, Daerah Apbd, Pemerintah Kabupaten, Lombok Barat

{"title":"SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS PADA PENDAPATAN JASA RAWAT INAP PADA RUMAH SAKIT UMUM DAERAH","authors":"Hal, M. Syukri, Narmada Awet Muda, Analisis Kinerja, Realisasi Anggaran Pendapatan, dan Belanja, Daerah Apbd, Pemerintah Kabupaten, Lombok Barat","doi":"10.56910/gemilang.v1i2.88","DOIUrl":"https://doi.org/10.56910/gemilang.v1i2.88","url":null,"abstract":"This study aims to determine the accounting information system for cash receipts for inpatient service income at the regional general hospital at Narmada Awet Muda Hospital, West Lombok Regency. This type of research is descriptive qualitative. Processed data is data obtained from unstructured interviews and observations that will be analyzed qualitatively and described in descriptive form.\u0000Based on the results of the study, the accounting system for cash receipts for inpatient installations at the regional general hospital at Narmada Awet Muda Hospital is very good. This can be seen from the existence of patient admission procedures starting from inpatient registration until the patient is discharged. Likewise with cash receipts procedures that are in accordance with the existing system, namely the separation of operational functions and revenue functions as well as recording and reporting functions with supporting documents. However, the cash receipt system for inpatient installations still has several weaknesses, namely in the registration section which still needs to improve services to patients, the flow/procedure for patient payments is unclear, so it is necessary to make data flow diagrams or flowcharts in order to facilitate users of accounting information.\u0000 ","PeriodicalId":292124,"journal":{"name":"GEMILANG: Jurnal Manajemen dan Akuntansi","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129077837","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

ANALISIS LAPORAN KEUANGAN SEBAGAI SALAH SATU ALAT UNTUK MENILAI KINERJA KOPERASI SIMPAN PINJAM (KSP) “SEKAR WANGI” DI CAKRANEGARA 分析财务报表是评估合作存储贷款(KSP)现行业务“SEKAR smell”绩效的一种工具

GEMILANG: Jurnal Manajemen dan Akuntansi Pub Date : 2021-01-16 DOI: 10.56910/gemilang.v1i1.91

Sri Ayu Febrianti, Saepul Pahmi, Suandi Suandi

引用次数: 0

ANALISIS KEPUASAN KONSUMEN PRODUK RENGGINANG PADA USAHA INDUSTRI RUMAH TANGGA FATIH RENGGINANG KECAMATAN SEI SUKA KABUPATEN BATU BARA

GEMILANG: Jurnal Manajemen dan Akuntansi Pub Date : 2020-06-29 DOI: 10.56910/gemilang.v2i2.114

Siti Fauziah Sari, Yenni Mariani Sinurat

引用次数: 0