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<![CDATA[Evaluasi Pengelolaan Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan ]]>
<![CDATA[Rahayu, Hastanti Agustin]]>;
<![CDATA[Halim, Abdul]]>
<![CDATA[ JURNAL RISET MANAJEMEN SEKOLAH TINGGI ILMU EKONOMI WIDYA WIWAHA PROGRAM MAGISTER MANAJEMEN Vol 3 No 1 (2016): Jurnal Riset Manajemen Januari 2016 ]]>
Publisher : <![CDATA[Program Magister Manajemen STIE Widya Wiwaha Yogyakarta ]]>
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DOI: 10.32477/jrm.v3i1.172
<![CDATA[
The legalization of the law No. 28 Year 2009 on Regional Taxes and Levies is one of changes in fiscal policy that is quite fundamental to the implementation of regional autonomy, including the regionalization of Land and Building Tax. The implementations such as the Yogyakarta Regional Regulation No. 2 of 2011 on Land and Building Tax effectedthe very significant consequences of changes, especially on the revenue management and the administration ofLand and Building Tax. This study aims to describe the management of Land and Building Tax (PBB P2) in Yogyakarta government, by using Friedman’s four quadrants analysis and ratio analysis. The result of this study is the effectiveness of the PBB P2 management in DPDPK Yogyakarta by 137.87% with very effectiveeffectiveness criteria. PBB P2 management efficiency in the first year was 2.99% with highly efficiency criteria. PBB P2revenue contribution gains 3.81% of theYogyakarta government’s local revenue in 2012. It’s “only” 0.28% with thevery low contribution criteria.PBB P2management in DPDPK Yogyakarta is based on Friedman’s four-quadrant approach in quadrant IV which is a quality quadrant of the impact. This shows a good management of tax collection againsts the potentials of PBB P2. The obstacles of PBB P2 management in DPDPK Yogyakarta include: there is no SOP of PBB P2management, assessment for NJOP reclassification, the Mayor’s regulations for NJOP, and updates of the database.
Keywords: Land and Building Tax, Friedman’s four-quadrant analysis, ratio analysis.
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<![CDATA[Audit Pemasaran Di Badan Usaha Milik Desa “X†Kabupaten Karanganyar ]]>
<![CDATA[Putranto, Hanafi Adi]]>;
<![CDATA[Rahayu, Hastanti Agustin]]>
<![CDATA[ Jurnal Manajemen dan Inovasi (MANOVA) Vol. 4 No. 1 (2021): Januari ]]>
Publisher : <![CDATA[Program Studi Manajemen Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sunan Ampel Surabaya ]]>
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DOI: 10.15642/manova.v4i1.386
<![CDATA[Tujuan dari penelitian ini untuk mengetahui strategi dari hasil audit pemasaran Badan Usaha Milik Desa “Xâ€melalui perbandingan Competitive Setting Profil dengan Company Alignment Profil. Metode penelitian yang digunakan dengan pendekatan kuantitatif menggunakan audit strategi marketing plus dengan melakukan perbandingan nilai Company Alignment Index (CAI) dan Competitive Setting Index (CSI). Hasil perbandingan CSI lebih besar dari CAI menjelaskan bahwa Badan Usaha Milik Desa “X†tetap dan fokus untuk lingkup Marketing Oriented dengan langkah; 1. Market Effective, dalam hal ini BUMDes mempunyai strategi yang efektif guna mencapai tujuannya. Perlu diperhatikan juga dalam optimalisasi penjualan pemasarannya. Jika produk dan jasa yang dimiliki BUMDes lebih fokus dan efektif sasarannya kepada konsumen di lingkup BUMDes tersebut. Dalam hal ini masyarakat desa setempat sebagai sasaran pasarnya. 2. Product Differentiation, adanya pembeda dalam produk atau jasa yang dimiliki BUMDes dengan lainnya. Hal ini diperlukan untuk memperoleh perhatian dari konsumen terkait dari manfaat, desain, harga, kualitas, pelayanan produk atau jasa BUMDes tersebut. 3. Balanced Promotion, diperhatikan bahwa dalam aktivitas promosi juga membutuhkan keseimbangan biaya. Kegiatan promosi produk dan jasa BUMDes yang tinggi memerlukan biaya yang tinggi. Sehingga dibutuhkan aktivitas promosi yang efektif namun juga tepat sasaran ke konsumen.]]>
<![CDATA[EVALUASI PENGELOLAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN: Studi pada Pemerintah Kota Yogyakarta ]]>
<![CDATA[Hastanti Agustin Rahayu]]>;
<![CDATA[Abdul Halim]]>
<![CDATA[ Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol 3 No 1 (2016): Jurnal Riset Manajemen ]]>
Publisher : <![CDATA[Program Magister Manajemen STIE Widya Wiwaha Yogyakarta ]]>
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<![CDATA[The legalization of the law No. 28 Year 2009 on Regional Taxes and Levies is one of changes in fiscal policy that is quite fundamental to the implementation of regional autonomy, including the regionalization of Land and Building Tax. The implementations such as the Yogyakarta Regional Regulation No. 2 of 2011 on Land and Building Tax effectedthe very significant consequences of changes, especially on the revenue management and the administration ofLand and Building Tax. This study aims to describe the management of Land and Building Tax (PBB P2) in Yogyakarta government, by using Friedman’s four quadrants analysis and ratio analysis. The result of this study is the effectiveness of the PBB P2 management in DPDPK Yogyakarta by 137.87% with very effectiveeffectiveness criteria. PBB P2 management efficiency in the first year was 2.99% with highly efficiency criteria. PBB P2revenue contribution gains 3.81% of theYogyakarta government’s local revenue in 2012. It’s “only” 0.28% with thevery low contribution criteria.PBB P2management in DPDPK Yogyakarta is based on Friedman’s four-quadrant approach in quadrant IV which is a quality quadrant of the impact. This shows a good management of tax collection againsts the potentials of PBB P2. The obstacles of PBB P2 management in DPDPK Yogyakarta include: there is no SOP of PBB P2management, assessment for NJOP reclassification, the Mayor’s regulations for NJOP, and updates of the database.]]>
<![CDATA[Audit Pemasaran Di Badan Usaha Milik Desa “X” Kabupaten Karanganyar ]]>
<![CDATA[Hanafi Adi Putranto]]>;
<![CDATA[Hastanti Agustin Rahayu]]>
<![CDATA[ Jurnal Manajemen dan Inovasi (MANOVA) Vol. 4 No. 1 (2021): Januari ]]>
Publisher : <![CDATA[Program Studi Manajemen Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sunan Ampel Surabaya ]]>
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DOI: 10.15642/manova.v4i1.386
<![CDATA[Tujuan dari penelitian ini untuk mengetahui strategi dari hasil audit pemasaran Badan Usaha Milik Desa “X”melalui perbandingan Competitive Setting Profil dengan Company Alignment Profil. Metode penelitian yang digunakan dengan pendekatan kuantitatif menggunakan audit strategi marketing plus dengan melakukan perbandingan nilai Company Alignment Index (CAI) dan Competitive Setting Index (CSI). Hasil perbandingan CSI lebih besar dari CAI menjelaskan bahwa Badan Usaha Milik Desa “X” tetap dan fokus untuk lingkup Marketing Oriented dengan langkah; 1. Market Effective, dalam hal ini BUMDes mempunyai strategi yang efektif guna mencapai tujuannya. Perlu diperhatikan juga dalam optimalisasi penjualan pemasarannya. Jika produk dan jasa yang dimiliki BUMDes lebih fokus dan efektif sasarannya kepada konsumen di lingkup BUMDes tersebut. Dalam hal ini masyarakat desa setempat sebagai sasaran pasarnya. 2. Product Differentiation, adanya pembeda dalam produk atau jasa yang dimiliki BUMDes dengan lainnya. Hal ini diperlukan untuk memperoleh perhatian dari konsumen terkait dari manfaat, desain, harga, kualitas, pelayanan produk atau jasa BUMDes tersebut. 3. Balanced Promotion, diperhatikan bahwa dalam aktivitas promosi juga membutuhkan keseimbangan biaya. Kegiatan promosi produk dan jasa BUMDes yang tinggi memerlukan biaya yang tinggi. Sehingga dibutuhkan aktivitas promosi yang efektif namun juga tepat sasaran ke konsumen.]]>
<![CDATA[TAX COURT DECISION ON THE PRIMARY DISPUTE OF EXPORT VALUE-ADDED TAX BASE ]]>
<![CDATA[Hastanti Agustin Rahayu]]>;
<![CDATA[Neni Pancawati]]>;
<![CDATA[Syarifudin Syarifudin]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 7 No. 2 (2022): Berkala Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v7i2.32422
<![CDATA[This study analyzes the content of the tax court decision on the primary dispute on the imposition of the Export VAT tax. A qualitative content analysis method with an inductive qualitative approach was applied. The qualitative content analysis was performed on 17 (seventeen) minutes of tax court decisions from the 2017 decision year, with two categories of Export VAT base disputes, namely corrections to the Export VAT base for foreign currencies and corrections to the Export VAT base for affiliated transactions. Whereas in the category of tax primary disputes, the export VAT base on foreign currency maintains the tax authorities' correction. This is related to the concept of substance over form, as well as the VAT Law's regulations in calculating the VAT base in rupiah, which is exchanged at the PMK rate upon acknowledgment of the BKP or JKP submission transaction. Meanwhile, the category of tax primary dispute Export VAT base on affiliated transactions rejects the taxpayer's application because the comparison company data does not comply with the OECD Transfer Pricing Guideline and does not meet the arm's length principle. The Tax Court Judge's decision is following Article 7 of Law no. 14/2002. In which, the decision is based on the results of the assessment of evidence, the relevant tax laws and regulations, and the judge's conviction which is based on the assessment of the evidence and following the tax laws and regulations.]]>
<![CDATA[Efficiency Analysis of Financial And Non-Financial Performance At Nu Care-LAZISNU East Java ]]>
<![CDATA[Rany Dinda Damara]]>;
<![CDATA[Hastanti Agustin Rahayu]]>
<![CDATA[ Tazkia Islamic Finance and Business Review Vol. 17 No. 1 (2023): TIFBR ]]>
Publisher : <![CDATA[Faculty of Islamic Business and Management ]]>
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DOI: 10.30993/tifbr.v17i1.312
<![CDATA[The purpose of this research is to describe how the level of financial and non-financial performance is implemented by the NU Care-LAZISNU Regional Management of East Java Province based on efficiency ratios.In this study using a descriptive qualitative method approach. Primary and secondary data were obtained directly from NU Care-LAZISNU East Java through interviews, documentation and observation techniques which were then processed and analyzed to draw conclusions. The results of this study indicate that the level of efficiencythe financial performance of NU Care-LAZISNU East Java for the period 2017-2021 in the efficiency ratio for non-program activities experienced fluctuations and the efficiency ratio for program activities experienced efficiency consistency. While the efficiency level of non-financial performance of NU Care-LAZISNU East Java is based on the efficiency ratio of internal business processes in accordance with the existing priority scale, namely always paying attention to external and internal environmental conditions to minimize risk, while the efficiency ratio of resource providers in retention and acquisition of resource providers power (Muzakki) is stated to be inefficient, due to the bad turnover of muzakki from 2017-2021. Keywords: Efficiency, Financial Performance, Non-financial Performance, NU Care-LAZISNU East Java.]]>
<![CDATA[STRATEGI DAN UPAYA PENGELOLAAN SAMPAH BERBASIS TEKNOLOGI TEPAT GUNA DI DESA TAMANAYU, LUMAJANG ]]>
<![CDATA[Siti Malihatus Sa'adah]]>;
<![CDATA[Moch. Rega Nur Alamsyah]]>;
<![CDATA[Moch. Syafrijal Firmansyah]]>;
<![CDATA[Feby Zulfa Ramadhiana]]>;
<![CDATA[Fajar Syarif Mubarok]]>;
<![CDATA[M. Samsul Muarif]]>;
<![CDATA[Siti Sa'adatul Muniroh]]>;
<![CDATA[Sitti Muyassaroh]]>;
<![CDATA[Siti Jauharotun Nisa']]>;
<![CDATA[Moch. Bima Akbar]]>;
<![CDATA[Hastanti Agustin Rahayu]]>
<![CDATA[ - ]]>
Publisher : <![CDATA[UNIVERSITAS KHAIRUN ]]>
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DOI: 10.33387/pengamas.v6i2.6239
<![CDATA[Tamanayu is one of the villages that has problems in waste management. The low level of public awareness and the absence of a TPS make people still throw garbage carelessly. Therefore, it is needed a solution that can be used to reduce the number of landfills. The research is conducted to determine alternative solutions that are effective in waste management in Tamanayu village. The research method used is the CBPR (Community Based Participatory Research) method by observing and socializing the Tamanayu village community. Based on the results of observations, conducting socialization, counseling on waste management and providing periodic assistance in collaboration with Environmental Agency (DLH), and presentation about incinerator prototypes environmentally friendly waste (incinerator) are suitable alternative solutions for waste management in Tamanayu village. The community showed enthusiasm and positive response to the results of the socialization and presentation of the prototype of the incinerator, and agreed to achieve the results of the socialization provided. It is hoped that the community will be more active in playing a role in waste management at Tamanayu village in the future.]]>
<![CDATA[Analis Kinerja PT. Bank Syariah Indonesia Dengan Metode Sharia Conformity And Profitability (SCNP) Dan Maqashid Sharia Index (MSI) ]]>
<![CDATA[Hastanti Agustin Rahayu]]>;
<![CDATA[Aniswatun Masruroh]]>;
<![CDATA[Syarifudin Syarifudin]]>
<![CDATA[ Jurnal Ilmiah Ekonomi Islam Vol 8, No 3 (2022): JIEI : Vol.8, No.3, 2022 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA Surakarta ]]>
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DOI: 10.29040/jiei.v8i3.6651
<![CDATA[Measurement of Islamic banking performance still using conventional methods and market penetration in Islamic banking still lag far behind conventional bank so that the Indonesian government merged the red plate Islamic bank namely BRIS, BNIS, BSM which changed their names to BSI. This study used descriptive quantitative method. The data used in this research is secondary data. Secondary data is obtained from the annual report BRIS, BNIS, BSM period 2016-2020 and BSI period 2021. Based on the data that has been obtained and the results of the analysis show that the difference in BSI performance in the 2016-2020 periode before the merger when viewed from the courtesies diagram of SCnP BRIS, BNIS, and BSM is in the same LRQ quadrant (Lower Right Quadrant) with MSI ranking results BSM ranked 1st, BRIS 2nd, and BNIS 3rd. In the 2021 period after the merger when viewed from the courtesies diagram of SCnP BSI be in the LRQ quadrant with a 4th MSI ranked. This suggests that the comparison results would be better if they had the same period i.e. before and after the merger of five years each.]]>
<![CDATA[Moderasi CSR Pada Pengaruh Kinerja Lingkungan Terhadap Nilai Perusahaan ]]>
<![CDATA[Ningtias, Novia Siswari]]>;
<![CDATA[Junjunan, Mochammad Ilyas]]>;
<![CDATA[Buchori, Imam]]>;
<![CDATA[Rahayu, Hastanti Agustin]]>;
<![CDATA[Muflihin, Mohammad Dliyaul]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Manajemen Vol. 6 No. 2 (2023): Jurnal Ilmiah Akuntansi Manajemen ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Muhammadiyah Buton ]]>
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DOI: 10.35326/jiam.v6i2.4370
<![CDATA[Penelitian ini merupakan penelitian kuantitatif dengan populasi perusahaan pertambangan dan pertanian yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2022. Pengambilan sampel menggunakan teknik purposive sampling dengan jumlah sample sebanyak 70 perusahaan. Penelitian ini menggunakan uji data Moderate Regression Analysis (MRA) dengan alat uji SPSS 27. Hasil temuan menunjukkan kinerja lingkungan tidak berpengaruh terhadap nilai perusahaan, sama halnya dengan CSR yang tidak berpengaruh terhadap nilai perusahaan. CSR dalam pengaruh kinerja lingkungan terhadap nilai perusahaan bukan merupakan variabel moderasi sehingga tidak dapat memoderasi pengaruh kinerja lingkungan terhadap nilai perusahaan. Program kelestarian lingkungan yang diberikan masih relatif sedikit sehingga tanggung jawab sosial terhadap lingkungan masih belum menjadi hal yang penting diperhatikan investor sebelum melakukan investasi.]]>
<![CDATA[EVALUASI PENGELOLAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN: Studi pada Pemerintah Kota Yogyakarta ]]>
<![CDATA[Hastanti Agustin Rahayu]]>;
<![CDATA[Abdul Halim]]>
<![CDATA[ Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol. 3 No. 1 (2016): Jurnal Riset Manajemen ]]>
Publisher : <![CDATA[Program Magister Manajemen STIE Widya Wiwaha Yogyakarta ]]>
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DOI: 10.32477/jrm.v3i1.75
<![CDATA[The legalization of the law No. 28 Year 2009 on Regional Taxes and Levies is one of changes in fiscal policy that is quite fundamental to the implementation of regional autonomy, including the regionalization of Land and Building Tax. The implementations such as the Yogyakarta Regional Regulation No. 2 of 2011 on Land and Building Tax effectedthe very significant consequences of changes, especially on the revenue management and the administration ofLand and Building Tax. This study aims to describe the management of Land and Building Tax (PBB P2) in Yogyakarta government, by using Friedmans four quadrants analysis and ratio analysis. The result of this study is the effectiveness of the PBB P2 management in DPDPK Yogyakarta by 137.87% with very effectiveeffectiveness criteria. PBB P2 management efficiency in the first year was 2.99% with highly efficiency criteria. PBB P2revenue contribution gains 3.81% of theYogyakarta governments local revenue in 2012. Its only 0.28% with thevery low contribution criteria.PBB P2management in DPDPK Yogyakarta is based on Friedman’s four-quadrant approach in quadrant IV which is a quality quadrant of the impact. This shows a good management of tax collection againsts the potentials of PBB P2. The obstacles of PBB P2 management in DPDPK Yogyakarta include: there is no SOP of PBB P2management, assessment for NJOP reclassification, the Mayor’s regulations for NJOP, and updates of the database.]]>
