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All Journal DiE: Jurnal Ilmu Ekonomi dan Manajemen Aktiva : Jurnal Akuntansi dan Investasi Assyarikah: Journal Of Islamic Economic Business Prosiding Pengabdian Ekonomi dan Keuangan Syariah
Salehoddin, Salehoddin
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Economics, Econometrics & Finance Mathematics

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EFEKTIFITAS DAN KONTRIBUSI PENERIMAAN PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH PADA PEMERINTAHAN KABUPATEN PAMEKASAN Salehoddin, Salehoddin
JURNAL AKUNTANSI DAN INVESTASI Vol 4, No 2 (2019): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (501.807 KB) | DOI: 10.35835/aktiva.v4i2.723

Abstract

The purpose of this study is to measure the extent of effectiveness of local tax revenue in Pamekasan Regency and measure how the contribution of regional taxes to Regional Original Revenues in Pamekasan Regency. This study uses quantitative descriptive methods. The results of this study are the effectiveness of local taxes from 2015-2017 on average is very effective with an average percentage of 126.22%. This can be seen from the local tax target. The results of the percentage of effectiveness from 2015 amounted to 118.83% in 2016 amounted to 122.43% and in 2017 amounted to 134.98%. and The level of contribution of Pamekasan district tax revenue from 2015-2017 is less able to make a good contribution. Because in 2016 and 2017 decreased with the percentage in 2015 amounted to 13.59% and in 2016 amounted to 15.09% and in 2017 amounted to 14.40% which was caused by increasing the realization of regional original income each year
STRATEGI INTENSIFIKASI DAN EKSTENSIFIKASI DALAM UPAYA MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) KABUPATEN PAMEKASAN Salehoddin, Salehoddin
DiE: Jurnal Ilmu Ekonomi dan Manajemen Vol 10 No 02 (2019)
Publisher : Program Doktor Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/die.v10i02.3397

Abstract

Concrete steps that need to be taken by the Government of Pamekasan Regencyand its staff to further optimize the acquisition of local taxes and local user fees, namelyby conducting an Intensification and Extensification Strategy. The purpose of this research is to conduct analysis of Strengths, Weakness,Opportunities, Threats (SWOT) on issues related to efforts to increase the RegionalOriginal Revenue (PAD) of Pamekasan Regency, and to find out the Strategic Plan forthe Intensification and Extensification of the Pamekasan Regency Government inincreasing the District Revenue Pamekasan. While this study uses a descriptivequalitative approach, which is research that requires a deep and comprehensiveunderstanding related to the object under study to answer the problem by getting data tothen be analyzed and concluded. The Intensification Strategy is carried out in the following ways: Managing theTax and Retribution Administration Management System, Optimizing the collection ofTaxes and Levies through the application of the discipline of tax and retributionpayments to avoid the "Gap of tax and retribution receivable", Supervising andcontrolling systematic and sustainable by forming a Task Force Team (Satgas), Providingincentives to the Regional Apparatus Organizations that in the collection of taxes andretribution meet the targets set. The Extensification Strategy, carried out in the following ways, is as follows: Exploring and creating new tax and retribution objects, Conducting a review of theimposition of tax and retribution rates which so far have not been adjusted for tariffs andconducting comparative studies on regions that apply the "Management System Taxesand levies "good and achievers.Keyword : Intensification and Extensification Strategy
IMPLEMENTASI TABUNGAN MUDHARABAH DENGAN SISTEM JEMPUT BOLA DI BMT UGT NUSANTRA CABANG WARU Bari, Abdul; Rahman, Fadali; Ramsi, Moh; Salehoddin, Salehoddin
Prosiding Pengabdian Ekonomi dan Keuangan Syariah Vol. 2 No. 1 (2024): Prospeks
Publisher : LP2M IAI AL-KHAIRAT PAMEKASAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32806/pps.v2i1.295

Abstract

BMT UGT NUSANTRA Capem Waru merupakan lembaga keuangan syariah yang bertugas menghimpun dana dari masyarakat berupa tabungan atau deposito, serta menyalurkannya kembali kepada masyarakat dalam bentuk pembiayaan. Salah satu produk tabungan yang ada di BMT UGT NUSANTRA Capem Waru adalah produk tabungan Simpanan Mudarabah Umum. Tujuan penelitian ini yaitu untuk mengetahui Cara atau metode pemasaran Jemput bola product Simpanan mudharabah umum yang digunakan oleh BMT UGT NUSANTRA Capem Warudengan menggunakan variabel Product, Place, Process dan Promotion. Metode yang digunakan yaitu metode kualitatif deskriptif dengan jenis data kualitatif. Sumber data yang digunakan yaitu data primer dan data sekunder. Teknik pengumpulan data yaitu melalui observasi, wawancara dan dokumentasi dengan menggunakan reduksi data, display data atau penyajian data dan terakhir kesimpulan dengan teknik triangulasi.Hasil penelitian menunjukkan bahwa strategi pemasaran yang digunakan oleh BMT UGT NUSANTRA Capem Warudinilai efektif karena mampu meningkatkan jumlah nasabah dan memenangkan persaingan terbukti dengan semakin banyak nasabah yang menggunakan produk Simpanan Mudharabah Umum di BMT UGT NUSANTRA Capem Waru Yang diharapkan dalam penelitian ini supaya lebih tepat dalam membidik target seharusnya menambaha promosi dengan memasang banner di lingkugan pasar waru sehingga banyak masyarkat yang mengennal produck yang ada di BMT UGT NUSANTRA Capem Waru.
Implementasi Sistem Informasi Keuangan Daerah, Kompetensi SDM, dan Pengawasan Internal terhadap Kualitas Laporan Keuangan Pemerintah Daerah Salehoddin, Salehoddin
Assyarikah: Journal of Islamic Economic Business Vol 6, No 1 (2025): Assyarikah: Journal Of Islamic Economic Business
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v6i1.2189

Abstract

This study falls within the domain of public sector accounting, emphasizing transparency and accountability in the management of local government finances. The objective of this research is to analyze the influence of the implementation of the Regional Financial Information System (SIKD), human resource (HR) competencies, and internal supervision on the quality of local government financial reports in East Java Province. A quantitative approach was employed using a survey method, with questionnaires distributed to 150 civil servants (ASN) working in the Regional Financial Management Agency (BPKD), the Regional Inspectorate, and financial staff in Regional Apparatus Organizations (OPD). The sample was determined purposively based on criteria such as direct involvement in financial management and reporting and at least one year of experience using SIKD. Data were analyzed using multiple linear regression, including validity and reliability testing, classical assumption tests, and significance testing through t-tests and F-tests. The results indicate that the implementation of SIKD, HR competencies, and internal supervision have a positive and significant effect on the quality of local government financial reports, both partially and simultaneously. These findings contribute significantly to the strengthening of local financial governance and provide a basis for policymakers to improve the quality of public financial reporting. The conclusion of this study highlights the importance of system integration, capacity building of human resources, and effective internal supervision as key determinants of accountable and transparent local government financial reporting.
Co-Authors Abdul Bari Rahman, Fadali Ramsi, Moh