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All Journal Jurnal Manajemen, Akuntansi, Ekonomi Journal of Creative Power and Ambition (JCPA)
Twenty Mariza Syafitri
Politeknik Negeri Sriwijaya, Indonesia
Economics, Econometrics & Finance

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Analysis of the Effectiveness and Contribution of Restaurant Tax, Hotel Tax, and Entertainment Tax to Bekasi City's Regional Original Income in 2021-2025 Riski Ade Junara; Twenty Mariza Syafitri
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.v4i02.1284

Abstract

Regional development is an obligation of the Regional Government, a form of Regional Autonomy granted by the Central Government. This study aims to determine the effectiveness and contribution of Restaurant Tax, Entertainment Tax, and Hotel Tax in the Bekasi City Government in 2021-2025. The study uses a quantitative descriptive approach. The data used are secondary data in the form of regional revenue realization reports from Badan pendapatan Daerah Kota Bekasi for 2021-2025. The analytical method used in this study is the effectiveness ratio and contribution ratio. The results show that the average Restaurant Tax is quite effective (83.3%). The average Hotel Tax is quite effective (87.7%), and the average Entertainment Tax is less effective (69.5%). In terms of contribution to Regional Original Income (PAD), Restaurant Tax results an average contribution of less (13.72%), while Hotel Tax contributes very less (1.29%), and Entertainment Tax also contributes very less (1.42%). This study concludes that Restaurant Tax, Hotel Tax, and Entertainment Tax cumulatively contribute 16.43% to PAD, so they are not yet the mainstay of PAD and there is still potential for optimization. The suggestions given are to utilize digitalization, conduct re-data collection, set realistic targets, and improve supervision
Keberagaman Dewan Direksi dan Kinerja Keuangan: Peran Mediasi ESG pada Perusahaan ASEAN Tiara Nurpratiwi; Meilinda Anggreni; Twenty Mariza Syafitri; Dessy Carolina
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 4 No. 3 (2026): Jurnal Manajemen, Akuntansi, Ekonomi
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v4i3.1893

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh keberagaman dewan direksi (gender dan keahlian) terhadap kinerja keuangan perusahaan, serta menguji peran kinerja Environmental, Social, and Governance (ESG) sebagai variabel mediasi. Metode penelitian menggunakan pendekatan kuantitatif dengan data panel seimbang (balanced panel) yang mencakup 34 perusahaan non-keuangan di kawasan ASEAN periode 2017–2024. Analisis data dilakukan menggunakan regresi data panel model Fixed Effect Model (FEM) serta analisis jalur (path analysis) dengan Uji Sobel untuk memvalidasi hipotesis mediasi. Hasil penelitian menunjukkan bahwa keberagaman gender berpengaruh positif signifikan terhadap kinerja ESG dan kinerja keuangan. Sebaliknya, keberagaman keahlian berpengaruh negatif terhadap kinerja ESG namun tetap berkontribusi positif terhadap kinerja keuangan. Secara spesifik, kinerja ESG terbukti memediasi hubungan antara keberagaman gender dan kinerja keuangan, namun tidak signifikan memediasi hubungan keberagaman keahlian. Kesimpulannya, keberagaman gender efektif menyelaraskan tujuan keberlanjutan dan profitabilitas, sedangkan keberagaman keahlian cenderung memicu konflik kognitif dalam aspek ESG meskipun menguntungkan secara finansial. Penelitian ini menyarankan penguatan representasi perempuan dan penyeimbangan komposisi keahlian dewan untuk optimalisasi nilai perusahaan jangka panjang.
Co-Authors Dessy Carolina Meilinda Anggreni Riski Ade Junara Tiara Nurpratiwi