Claim Missing Document
Check
Articles

Found 12 Documents
Search

Efektivitas Dan Kontribusi Penerimaan Bea Perolehan Hak Atas Tanah Dan Bangunan Dalam Rangka Peningkatan Pendapatan Asli Daerah di Kabupaten Gunung Kidul Tatik Tatik; Yestias Maharani; Zulfa Farah HH; Muhammad Manar Barmawi
RELASI : JURNAL EKONOMI Vol 17 No 2 (2021)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v17i2.493

Abstract

Penelitian ini bertujuan untuk mengetahui efektivitas dan kontribusi penerimaan BPHTB (Bea Perolehan Hak Atas Tanah dan Bangunan) dalam rangka peningkatan pendapatan asli daerah. BPHTB merupakan pajak atas perolehan hak tanah dan bangunan baik oleh pribadi maupun badan. Penelitian menggunakan metode kualitatif dengan pendekatan studi kasus pada Kabupaten Gunung Kidul - Yogyakarta. Data diperoleh dari dokumen dan wawancara. Informan/narasumber berasal dari berbagai pihak yang kompeten memberikan informasi yang diperlukan. Hasil penelitian ini menunjukkan bahwa penerimaan Bea Perolehan Hak Atas Tanah dan Bangunan di Kabupaten Gunung Kidul dapat dikategorikan cukup efektif, namun kontribusi dari Bea Perolehan Hak Atas Tanah dan Bangunan terhadap Pendapatan Asli Daerah (PAD) masih sangat kurang. Kata Kunci: Efektivitas, Kontribusi, Pajak, Pendapatan Asli Daerah
Determinants of Accounting Students’ Career Choice in ERP: An Empirical Study Isti Rahayu; Ambar Nurrina; Yestias Maharani
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 6, No 2 (2023): Journal of Education, Humaniora and Social Sciences (JEHSS), November
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v6i2.1894

Abstract

One of the career paths possibly chosen by students in this digital era is the one in the area of information technology (IT), especially Enterprise Resource Planning (ERP). This research study aims to investigate the influence of financial rewards, job market considerations, work environment, professional training and professional recognition on career choice in the field of ERP-SAP. This research study makes use of primary data from the population of accounting students in the Special Region of Yogyakarta. From the population, a sample of 123 respondents is obtained by using convenience sampling. Based on the testing using PLS, the research findings reveal that the factors of financial rewards and job market considerations have a positive influence on career choice in the field of ERP. However, this research study cannot prove a positive influence of work environment, professional training, and professional recognition on career choice in the field of ERP-SAP. In the current technological era, Accounting Study Programs need to increase technological learning especially ERP, because it is considered by students as a career field that is still in high demand.