Ismaiyah, Ismaiyah
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Effectiveness and Contribution of Regional Taxes and Retribution Towards Regional Original Income of Tanah Laut Regency Rininda, Bella Puspita; Ismaiyah, Ismaiyah
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 1 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i1.1913

Abstract

This research was conducted to determine the effectiveness of regional tax collection and regional retribution, as well as their contribution to the Regional Original Revenue (PAD) in Tanah Laut Regency. Additionally, this study also reveals the growth rate of local taxes and regional levies. The data used are secondary data in the form of realization reports of local tax and regional levy revenues from 2015 to 2019, which are then projected for the year 2020. Based on the results of this research, it can be observed that over the past five years, the realization of local taxes and regional levies has consistently exceeded the targets, indicating a high level of effectiveness. However, their contribution to PAD is still considered insufficient. When examining the development of local tax revenues, the growth rate has not reached its maximum potential. The same applies to regional levy revenues. Therefore, in the coming years, the local government needs to make efforts to enhance local tax and regional levy revenues while adhering to existing regulations.
F Forecasting Broiler Sales on CV. Berkah Bersama: Forecasting Broiler Sales on CV. Berkah Bersama Muta Ali, Abdul; Ismaiyah, Ismaiyah
Tawazuna Vol. 1 No. 1 (2021)
Publisher : UMBanjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35747/twz.v1i1.90

Abstract

The purpose of this study was to find out forecasting broiler chicken sales at CV. Berkah Bersama with using the trend moment method in May to July 2021. Previously the method was tested by its accuracy using the Mean Absolute Percentage Error (MAPE) calculation method. The data used in the form of sales data in the perioe January to April 2021. The result of the calculation of the accuracy of the trend moment method are 3% which indicate that the method is feasibleor can be used to predict the sale of broiler chicken on CV. Berkah Bersama. The result of calculation of forecasting chicken sales in the period May, June and July are equal to 60,957.90 Kg, 62,739.79 Kg dan 64,521.68 Kg. Keywords : Sales forecasting, Trend Moment Method, MAPE