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10.61533 EFEKTIVITAS PROGRAM PEMUTIHAN PAJAK KENDARAAN BERMOTOR (PKB) DALAM MENINGKATKAN PENERIMAAN PAJAK KENDARAAN BERMOTOR (PKB) DI KOTA PANGKALPINANG TAHUN 2021- 2023 Amanda Faustina; Hendarti Tri Setyo Mulyani; Medinal
Jurnal Ilmiah Niaga Bisnis Elektronik Vol. 5 No. 1 (2025): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v5i1.413

Abstract

This study aims to determine how effective the Motor Vehicle Tax (MVT) Clearance Program is in Increasing Motor Vehicle Tax (PKB) Revenue in Pangkalpinang City in 2021 - 2023. The research method used in this research is qualitative. Primary data is obtained from direct interviews with the Head of the Determination, Bookkeeping, and Reporting Section at UPTB SAMSAT Pangkalpinang City, and secondary data is obtained from UPTB SAMSAT Pangkalpinang City to support the results of the study in order to provide an overview of whether the motor vehicle tax (MVT) clearance program is effective or not in increasing motor vehicle tax revenue in Pangkalpinang City. The results showed that the motor vehicle tax clearance program in Pangkalpinang City was effective in increasing motor vehicle tax revenue.Penelitian ini bertujuan untuk mengetahui seberapa efektif Program Pemutihan Pajak Kendaraan Bermotor (PKB) dalam meningkatkan penerimaan Pajak Kendaraan Bermotor (PKB) di Kota Pangkalpinang pada tahun 2021 - 2023. Metode penelitian yang digunakan dalam penelitian ini adalah metode kualitatif. Data primer diperoleh dari wawancara langsung dengan Kepala Seksi Penetapan, Pembukuan, dan Pelaporan di UPTB SAMSAT Kota Pangkalpinang, dan data sekunder diperoleh dari UPTB SAMSAT Kota Pangkalpinang untuk mendukung hasil penelitian guna memberikan gambaran apakah program pemutihan pajak kendaraan bermotor efektif atau tidak dalam meningkatkan penerimaan pajak kendaraan bermotor di Kota Pangkalpinang. Hasil penelitian menunjukkan bahwa program pemutihan pajak kendaraan bermotor di Kota Pangkalpinang efektif dalam meningkatkan penerimaan pajak kendaraan bermotor.
10.61533 ANALISIS PERSEP UMKM & KUALITAS SUMBER DAYA MANUSIA (SDM) TERHADAP PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK-EMKM MENUJU EKONOMI BERKELANJUTAN DI KOTA PANGKALPINANG Putri Tryanita; Medinal; Rizal R. Manullang
Jurnal Ilmiah Niaga Bisnis Elektronik Vol. 6 No. 1 (2026): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v6i1.446

Abstract

This study aims to analyze the influence of Micro, Small, and Medium Enterprises (MSMEs) perceptions and the quality of Human Resources (HR) on the preparation of financial reports based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM) in Pangkalpinang City. MSMEs are fundamental pillars of the national economy, but are often hampered by low accounting literacy and the quality of financial reporting. This study uses a quantitative approach with multiple linear regression methods. The research sample consisted of 86 MSMEs in Pangkalpinang City selected through purposive sampling techniques. Data collection was carried out through questionnaires and documentation. The results of the study indicate that (1) MSME perceptions have a positive and significant effect on the preparation of financial reports according to SAK-EMKM (tcount 7.164 > ttable 1.663); (2) HR quality also has a positive and significant effect on the preparation of financial reports (tcount 3.872 > ttable 1.663); and (3) Simultaneously, MSME perceptions and human resource quality significantly influence financial report preparation (Fcount 79.115 > Ftable 3.11). The coefficient of determination (R²) of 0.656 indicates that 65.6% of the variation in financial report preparation can be explained by these two variables. The implication of this study is the importance of improving accounting literacy and developing human resource capacity to promote transparency, accountability, and the contribution of MSMEs to a sustainable economy.
10.61533 ANALISIS PENERAPAN DASAR PENCATATAN AKUNTANSI PADA UMKM SEMBAKO DIDUSUN III SERDANG DESA JELUTUNG II KECAMATAN SIMPANG RIMBA Alis Sakti Wangi; Hendarti Tri Setyo Mulyani; Medinal
Jurnal Ilmiah Niaga Bisnis Elektronik Vol. 6 No. 1 (2026): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v6i1.448

Abstract

This research was conducted at one of the Micro, Small and Medium Enterprises in Hamlet III Serdang, Jelutung II Village, Simpang Rimba District. The Grocery Business is the object of this research. The purpose of the research is to determine the extent of the suitability between the basic concepts of accounting, accounting cycles and financial accounting standards of micro, small and medium entities with the application of accounting carried out in the Grocery Business in Hamlet III Serdang, Jelutung II Village, Simpang Rimba District. The data that has been collected is then analyzed using Descriptive Qualitative Method, Data Collection Technique by means of interviews, documentation and observation. Based on the results of research and data analysis it can be concluded that the recording carried out by basic food entrepreneurs is not in accordance with the Basic Concepts of Accounting including the concept of business unity which still combines household finances with business finances, the basic concept of recording using cash basis recording, the matching concept does not calculate costs included in business activities in the calculation of profit and loss, the concept of business continuity recording and calculating depreciation on fixed assets is not included in the calculation of profit and loss, and the concept of time periods regarding reporting periods for business progress with several basic concepts of accounting that have not been implemented, business actors have also not fully implemented the accounting cycle and Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM).
10.61533 ANALISIS PENGARUH PERILAKU KONSUMEN GENERASI MILENIAL TERHADAP PRODUKTIVITAS UMKM DALAM MEWUJUDKAN EKONOMI BERKELANJUTAN DAN INKLUSIF DI KOTA PANGKALPINANG David Andrezen Tjakra; Rizal R. Manullang; Medinal
Jurnal Ilmiah Niaga Bisnis Elektronik Vol. 6 No. 1 (2026): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v6i1.449

Abstract

This study aims to analyze the influence of millennial consumer behavior on the productivity of Micro, Small, and Medium Enterprises (MSMEs) in order to realize a sustainable and inclusive economy in Pangkalpinang City. This study uses a quantitative approach with a survey method involving 100 millennial consumer respondents in Pangkalpinang City. Data analysis was conducted using multiple linear regression to determine the relationship between millennial consumer behavior and MSME productivity using the JASP for Windows program. The results of the data analysis show that cultural factors have a positive and significant effect on MSME productivity in Pangkalpinang City with a p-value of 0.002 < 0.05 and tcount (3.174) > ttable (1.66088). There is a positive and significant influence between social factors and MSME productivity in Pangkalpinang City with a p-value of 0.010 < 0.05 and tcount (2.638) > ttable (1.66088). Likewise, personal factors have a positive and significant effect on MSME productivity in Pangkalpinang City with a p-value of 0.001 < 0.05 and tcount (6.660) > ttable (1.66088). Simultaneously, cultural, social, and personal factors have a positive and significant effect on MSME productivity in Pangkalpinang City with a p-value of 0.001 < 0.05 and fcount (31.333) > ftable (2.70).
Co-Authors Alis Sakti Wangi Alvianita Gunawan Putri Amanda Faustina David Andrezen Tjakra Dini Yusvarani Fery Panjaitan Fitriani Fitriani Fransiska, Lisia Gayatria Oktalina Hadiyanto - Budisetio Hendarti Tri Setyo Mulyani Jessica Maharani, Yunita Natalia Natalia Nurlia Nurlia Putri Tryanita Rizal R. Manullang Sadili, Sherly Marcella Saputra, Andre Wargianto - -