Jurnal Interprof

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

2021-01-05T08:44:34SE Asia Standard Time

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.

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

2021-01-12T04:06:54SE Asia Standard Time

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

2021-01-12T13:15:22SE Asia Standard Time

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)

2021-01-13T11:01:32SE Asia Standard Time

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.