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STUDY OF THE COLLECTION AND POTENCY OF RURAL AND URBAN LAND AND BUILDING TAX Nisa, Sofiatun; Rahman, Yozi Aulia
Efficient: Indonesian Journal of Development Economics Vol 2 No 1 (2019)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (934.941 KB) | DOI: 10.15294/efficient.v2i1.28448

Abstract

The purpose of this research is to find out and analyze the development, classification, and strategy of increasing Rural and Urban Land and Building Tax revenue in Kendal Regency. The method used in this research is quantitative research method using five analyzes, namely growth analysis, effectiveness analysis, contribution analysis, classification analysis, and AHP analysis (Analytical Hierarchy Process). The results of this study indicates that the growth of Rural and Urban Land and Building Tax revenues in Kendal Regency in 2014-2017 tends to increase, except in 2015. The average growth of Rural and Urban Land and Building Tax in Kendal Regency 2014-2017 amounted to 5.23%. The average of effectiveness rate of Rural and Urban Land and Building Tax in Kendal Regency is 95.63% included in the effective criteria. The average contribution of Rural and Urban Land and Building Tax to to Local Government Revenue (PAD) of Kendal Regency is 5.79% with criteria very low contribution. The classification of Rural and Urban Land and Building Tax revenues in Kendal Regency 2015-2017 belongs to the category of potential revenue. Based on the results of AHP, it can be seen that the strategy of increasing Rural and Urban Land and Building Tax revenues in Kendal Regency consists of several priority programs, namely: first, taxpayers participation (0.285); second, human resources of tax management (0.280); third, tax administration and services (0,248) and fourth, policy of tax management (0,188). Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengembangan, klasifikasi, dan strategi peningkatan pendapatan Pajak Bumi dan Bangunan di Kabupaten Kendal. Metode yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif dengan menggunakan lima analisis, yaitu analisis pertumbuhan, analisis efektivitas, analisis kontribusi, analisis klasifikasi, dan analisis AHP (Analytical Hierarchy Process). Hasil penelitian ini menunjukkan bahwa pertumbuhan penerimaan Pajak Bumi dan Bangunan di Kabupaten dan Kota di Kabupaten Kendal pada tahun 2014-2017 cenderung meningkat, kecuali pada tahun 2015. Rata-rata pertumbuhan Pajak Bumi dan Bangunan di Kabupaten Kendal 2014-2017 sebesar 5,23%. Rata-rata tingkat efektivitas Pajak Bumi dan Bangunan Pedesaan dan Perkotaan di Kabupaten Kendal adalah 95,63% termasuk dalam kriteria efektif. Kontribusi rata-rata Pajak Bumi dan Bangunan Desa dan Perkotaan terhadap Pendapatan Pemerintah Daerah (PAD) Kabupaten Kendal adalah 5,79% dengan kriteria kontribusi sangat rendah. Klasifikasi pendapatan Pajak Bumi dan Bangunan Pedesaan dan Perkotaan di Kabupaten Kendal 2015-2017 termasuk dalam kategori pendapatan potensial. Berdasarkan hasil AHP, dapat dilihat bahwa strategi peningkatan penerimaan Pajak Bumi dan Bangunan Desa dan Perkotaan di Kabupaten Kendal terdiri dari beberapa program prioritas, yaitu: pertama, partisipasi wajib pajak (0,285); kedua, sumber daya manusia manajemen pajak (0,280); ketiga, administrasi dan layanan pajak (0,248) dan keempat, kebijakan manajemen pajak (0,188).  
Study of the Collection and Potency of Rural and Urban Land and Building Tax Nisa, Sofiatun; Rahman, Yozi Aulia
Efficient: Indonesian Journal of Development Economics Vol 2 No 1 (2019)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/efficient.v2i1.28448

Abstract

The purpose of this research is to find out and analyze the development, classification, and strategy of increasing Rural and Urban Land and Building Tax revenue in Kendal Regency. The method used in this research is quantitative research method using five analyzes, namely growth analysis, effectiveness analysis, contribution analysis, classification analysis, and AHP analysis (Analytical Hierarchy Process). The results of this study indicates that the growth of Rural and Urban Land and Building Tax revenues in Kendal Regency in 2014-2017 tends to increase, except in 2015. The average growth of Rural and Urban Land and Building Tax in Kendal Regency 2014-2017 amounted to 5.23%. The average of effectiveness rate of Rural and Urban Land and Building Tax in Kendal Regency is 95.63% included in the effective criteria. The average contribution of Rural and Urban Land and Building Tax to to Local Government Revenue (PAD) of Kendal Regency is 5.79% with criteria very low contribution. The classification of Rural and Urban Land and Building Tax revenues in Kendal Regency 2015-2017 belongs to the category of potential revenue. Based on the results of AHP, it can be seen that the strategy of increasing Rural and Urban Land and Building Tax revenues in Kendal Regency consists of several priority programs, namely: first, taxpayers participation (0.285); second, human resources of tax management (0.280); third, tax administration and services (0,248) and fourth, policy of tax management (0,188). Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengembangan, klasifikasi, dan strategi peningkatan pendapatan Pajak Bumi dan Bangunan di Kabupaten Kendal. Metode yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif dengan menggunakan lima analisis, yaitu analisis pertumbuhan, analisis efektivitas, analisis kontribusi, analisis klasifikasi, dan analisis AHP (Analytical Hierarchy Process). Hasil penelitian ini menunjukkan bahwa pertumbuhan penerimaan Pajak Bumi dan Bangunan di Kabupaten dan Kota di Kabupaten Kendal pada tahun 2014-2017 cenderung meningkat, kecuali pada tahun 2015. Rata-rata pertumbuhan Pajak Bumi dan Bangunan di Kabupaten Kendal 2014-2017 sebesar 5,23%. Rata-rata tingkat efektivitas Pajak Bumi dan Bangunan Pedesaan dan Perkotaan di Kabupaten Kendal adalah 95,63% termasuk dalam kriteria efektif. Kontribusi rata-rata Pajak Bumi dan Bangunan Desa dan Perkotaan terhadap Pendapatan Pemerintah Daerah (PAD) Kabupaten Kendal adalah 5,79% dengan kriteria kontribusi sangat rendah. Klasifikasi pendapatan Pajak Bumi dan Bangunan Pedesaan dan Perkotaan di Kabupaten Kendal 2015-2017 termasuk dalam kategori pendapatan potensial. Berdasarkan hasil AHP, dapat dilihat bahwa strategi peningkatan penerimaan Pajak Bumi dan Bangunan Desa dan Perkotaan di Kabupaten Kendal terdiri dari beberapa program prioritas, yaitu: pertama, partisipasi wajib pajak (0,285); kedua, sumber daya manusia manajemen pajak (0,280); ketiga, administrasi dan layanan pajak (0,248) dan keempat, kebijakan manajemen pajak (0,188).
Good Corporate Governance, Kinerja Keuangan dan Kinerja Saham Selama Pandemi Covid-19 Nisa, Sofiatun; Hariyanti, Anies Indah
Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 2 No. 1 (2022): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (969.227 KB) | DOI: 10.35912/jastaka.v2i1.1739

Abstract

Purpose: The purpose of this study was to analyze the effect of corporate governance and financial performance on stock performance during the covid-19 pandemic in Indonesia. Research Methodology: This research used quantitative analysis method using seconder data of financial reports on Manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. Results: The results of this study are managerial ownership has no significant effect on stock performance, the board of commissioners has no significant effect on stock performance, the board of directors has an effect on stock performance, return on assets has no significant on stock performance, return on equity has no effect on stock performance and earnings per share affect stock performance. Limitations: This study only includes six of the factors that affect stock performance, which results in the effect of the independent variable research on the dependent variable of 4%. Contribution: This research can be used as a reference for company management in order to improve governance and financial performance to improve the company's stock performance will increase.
The Influence of Using TikTok Social Media on Students' Social Interaction Levels Nisa, Sofiatun; Mohamed, Hasnah; Yamkasikorn, Montree
Journal of Educational Technology and Learning Creativity Vol. 3 No. 1 (2025): June
Publisher : Cahaya Ilmu Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37251/jetlc.v3i1.1862

Abstract

Purpose of the study: This study aims to determine the effect of the level of use of TikTok social media on the level of students' social interaction. Methodology: This type of research is quantitative with the expost facto method. The technique used in sampling is the purposive sampling technique with a sample size of 79 students. Instruments and data collection techniques were carried out using a questionnaire on the use of social media TikTok and social interaction. The data analysis technique used in this study is simple linear regression analysis with the help of the SPSS 24 program. Main Findings: The study revealed that the influence of TikTok usage on the social interaction of Grade VII students at State Junior High School 17 Jambi City is 11.2% (or 0.112), which falls into the low but significant category. The level of TikTok use among students is 63.89%, categorized as high, while their level of social interaction is also high at 64.57%. Although the direct influence of TikTok on social interaction is relatively low, the high usage level warrants attention. Therefore, parents and guidance and counseling teachers are encouraged to supervise and monitor students' activities on social media to ensure it remains positive and constructive. Novelty/Originality of this study: It is expected to add new insights and knowledge about the influence of social media on students' social interactions, so that teachers can work together with parents to help monitor children's social relationships.