Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi
Diyah Astuti Permatasari, Suharno & Fadjar Harimurti
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
ANALISIS KINERJA DINAS PENDAPATAN, PENGELOLAAN KEUANGAN, DAN ASET KOTA SURAKARTA DALAM PEMUNGUTAN PAJAK HOTEL, RESTORAN, DAN HIBURAN TAHUN 2009 – 2014 BERDASARKAN KONSEP VALUE FOR MONEY Diyah Astuti Permatasari, Suharno & Fadjar Harimurti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 12 No 4 (2016): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (359.497 KB)

Abstract

The purpose of this study is to analyze the financial performance of the Department of Revenue, Finance and Asset Management Surakarta perspective in terms of economy, efficiency and effectiveness of tax revenue the hotel, restaurant and entertainment by using the concept of Value For Money. This study uses secondary data with quantitative data analysis techniques based on the ratio of economy, efficiency and effectiveness and qualitative data that is on the Department of Revenue, Finance and Asset Management Surakarta. The results of the analysis based on the assessment criteria which refers to the Decree of the Minister of Interior number 690900-327 on Financial Performance Assessment guidelines, showing the performance of the Department of Revenue, Finance and Asset Management Surakarta Value For Money Concepts based on tax receipts hotels, restaurants and entertainment year average 2009 –2014 can be categorized as very economical, very efficient, and very effective. Efforts - the efforts made by the Department of Finance and Asset Management Revenue Surakarta is intensifying outreach Increase taxation to the taxpayer in order to understand even aware of the importance of Taxes Hotel, Restaurant and Leisure as one component of the Local Taxes are used to finance regional development.Keywords: Revenue, PAD, value for money, economy, efficiency, effectiveness
Co-Authors