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Journal : Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)

Faktor-Faktor Yang Mempengaruhi Pendapatan Asli Daerah Di Kota Batam Harahap, Baru; Rahmat, Muhammad
Prosiding Vol 6 (2024): SNISTEK
Publisher : LPPM Universitas Putera Batam

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Abstract

This research aims to evaluate the effectiveness of billboard tax and its contribution to regional revenue (PAD), especially in the context of regional autonomy, which requires local governments to continuously increase their revenue. One of the efforts to achieve this is by optimizing the collection of local taxes, including billboard taxes. Billboard taxes in Batam City provide a significant contribution to local revenue, although in practice, it has not yet reached its full potential. Additionally, tax targets are often set based on past performance rather than actual potential. This study was conducted from April to July 2019, with the research object being the Regional Revenue Office (Dispenda) of Batam City. The sampling technique used was non-probability sampling, specifically purposive sampling, utilizing financial reports from 2019 to 2023. Data analysis was carried out using multiple regression to test the hypothesis. The results of the analysis showed that, simultaneously, the effectiveness of billboard taxes and their contribution significantly affect regional revenue. Partially, the effectiveness of billboard taxes has a significant relationship with PAD, while the contribution of billboard taxes also significantly influences PAD in Dispenda Batam City.
Pembinaan Dan Pelatihan Pelaporan Keuangan di SMK Batam Business School Harahap, Baru; Rahmat, Muhammad
Prosiding Vol 6 (2024): SNISTEK
Publisher : LPPM Universitas Putera Batam

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Abstract

This community service project highlights the importance of implementing an effective financial reporting system at SMK Batam Business School to ensure transparency, accuracy, and financial sustainability. Through an assessment of efforts to improve financial management, the study found that SMK Batam Business School has taken significant steps such as staff training, the implementation of modern accounting software, and improving understanding of applicable accounting standards. In addition, the school has enhanced its financial reporting processes by preparing regular financial statements and closely monitoring the budget. These efforts have ultimately strengthened financial management, improved the accuracy of financial information, and increased transparency and accountability. This study provides valuable insights for other educational institutions seeking to improve their financial management systems.
Co-Authors Adawiyah, Marissa Tasya ahmad rizal Aisah, Dewi Nur Aliyas Aliyas Amalia, Rima Amelia, Fitria Rizki Andi Hasanuddin, Andi Anggia Sari Lubis, Anggia Sari Anwar, Zulvian Arifin, Dinar Azizah Ayu Monia, Fenny Ayu Monia Baru Harahap Batubara, Dedi Iskandar Bunga Amelia, Bunga Cahyani, Aulia Ita Dalimunthe, Ritha F. Darwis, Ahmad Dewi, Mawar Kumala Dian Safina, Wan Ditta Kharisma Yolanda Putri Efendi, Fadilanata Elminaliya Sandra Elvina Damayanti Ersi Sisdianto Fajar Pasaribu Fathuri, Danu Fatimah, Dianavita Fatma, Lailatul Fauziah, Nabilah Lu'aili Gami, Emelia Rahmadany Putri Hadian, Arief Hardian, Arief Hazmanan Khair, Hazmanan Hendri Herman Hidayat, Toni Husna, Tasya Apri Hutama, Timothy Iskandar Batubara, Dedi Ismawati Ismawati Jufrizen Julianto Hutasuhut Kasmalla, Puri Lubis, Syaiful Bahri Lukman Nasution Manzilah Putri Daulay Maya Richmayati Meliza, Dona Meylani, Frina Muhammad Agung Nursyeha, Muhammad Agung Muhammad Ridho Muharri, Meigi Nur Mukti, Ridho Mutholib, Mutholib Mutiara, Rizky Nevy Saskia Fitri Nirmala, Adelya Setia Novien Rialdy Nugroho, Bimo Aji Nur Isra Laili Nurlaili Nurlaili Octavia, Tia Kirana Owen De Pinto Simanjuntak Parinduri, Arifin Tahir Pratama, Nugraha Purba, Roberto Roy Purnomo, Sakti Bambang Putri , Arnet Anggi Ramadani, Putri Reywanda, Saskia Dea Rini Hartati Rochim, Ari Nur Rojabi, Rofi Syifa'ur Roy Purba, Roberto Rukmini Sabrina, R. Safina, WA Dian Safina, Wan Dian Salsabilah, Almas Sari Wulandari Sari, Mainda Sholihah, Ni'matus Siagian, Hendra Sakti Putra Sihite, Frans Antoni Siregar, Feby Veronica Aini Siti Khotimah Tambunan, Elisabet Tirtayasa, Satria Tukimin Tukimin Tumanggor, Mutawaqil Bilah Tuti Alawiyah Udroto, Firsta Retnaningtyas Utama, Indra WARUWU, KHAMO Wisra, Mefri Yudi Yulianto Yulianto Zainidah Siagian