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Hadli Lidya Rikayana
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Maritim Raja Ali Haji, Tanjungpinang
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Journal : Jurnal Ilmiah Akuntansi dan Finansial Indonesia

 1 
ANALISIS KONTRIBUSI DAN EFEKTIVITAS PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN BINTAN PERIODE 2011-2014 Hadli Lidya Rikayana
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 1 No 2 (2018): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (263.063 KB) | DOI: 10.31629/jiafi.v1i2.1230

Abstract

Penelitian ini bertujuan untuk menganalisa perkembangan (trend), laju pertumbuhan, dan efektivitas serta kontribusi masing-masing Pajak Daerah terhadap Pendapatan Asli Daerah Kabupaten Bintan periode 2011-2014. Jenis penelitian ini adalah deskriptif dengan pendekatan kuantitatif. Metode yang digunakan dalam penelitian ini yaitu metode deskriptif dengan menjelaskan data yang telah diolah. Hasil yang diperoleh dalam penelitian ini adalah Pajak Daerah Kabupaten Bintan sebagian besar sudah efektif dengan rata-rata nilai efektivitas di atas 90%. Namun, ada satu Pajak Daerah yang nilai efektivitas rata-ratanya di bawah 90% yaitu Pajak Reklame. Dan Pajak Daerah yang memberikan kontribusi rata-rata terbesar terhadap PAD adalah Pajak Hotel dan yang terkecil adalah Pajak Parkir. Pemerintah daerah diharapkan meningkatkan kinerja pegawai, kegiatan sosialisasi pembayaran pajak, dan melakukan survei dan menilai kembali objek Pajak Daerah.
Analisis Biaya Produksi dan Break Event Point sebagai Alat Perencanaan Laba pada Usaha Kerupuk Atom Ibu Hamisah di Desa Tarempa Barat Kabupaten Kepulauan Anambas Hadli Lidya Rikayana Rika
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 5 No 2 (2022): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (688.078 KB) | DOI: 10.31629/jiafi.v5i2.4934

Abstract

This study aims to determine the Production Cost and Break Event Point as a profit planning tool at the Atomic Cracker business of Mrs. Hamisah in the village of West Tarempa. This research was conducted in West Tarempa Village, Siantan District, Anambas Islands Regency for 2 months, namely in October and November 2020. The method used in this study was descriptive quantitative method. There are two types of data used in this study, namely primary data and secondary data. The population in this study was the Atomic Cracker business of Mrs. Hamisah and the sampling technique in this study used a saturated sampling technique. The results of this study indicate that the production cost using conventional calculations at the atomic cracker business of Mrs. Hamisah in the village of West Tarempa is Rp. 11,515,100 and in November Rp. 16,659,000, while the calculation of production costs using the Full Costing method in October is Rp. 11,633,025 and in November Rp. 116,796,919. The calculation of BEP units and BEP sales at the atomic cracker business of Mrs. Hamisah in West Tarempa Village is in October the BEP unit is 13 units and the sales BEP is Rp. 131,381, while in November the unit BEP was 13 units and the sales BEP was Rp. 125,718. The profit planning calculation for Mrs. Hamisah's atomic cracker business in West Tarempa Village in October is Rp. 20,777,721 and in November Rp. 31,166,840. Keywords: Production Cost, Break Event Point, Profit Planning
Co-Authors Agus Sutikno Agus Sutikno Alga Raya Khasana Ari Suryani Asri Eka Ratih Batubara Batubara Beizil Hakimi Chiska Hoseana Manalu Cindy Verindica Gorat Devi Aryani Saputri Dewi Sagita Putri Dewi Septiani Fatahurrazak Feny Natal Situmorang Gina Septiana Ihsyani Tasakhianur Intan Wulandari Mega Aulia Putri Muhammad Iqbal Muzakki Nova Ramadhana Novia Putri Ramadhania Novira Dwi Ayu Ningtias Nurhasanah Nurhasanah Nurul Yusyawiru R, Ratika Rangga Griyantama Reliyanti Renalda Pratiwi Ruhil Amani Sinaga, Rahel Garzia Soimah, Nova Umi Suryani, Ari Susilawati Teddy Haryadi Trisuci Larasati Tumpal Manik Ulandari Wahyu Gunodiersa Widiawati Yulfika