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All Journal Jurnal Inovasi Bisnis (Inovbiz) Jurnal Teknologi Informasi dan Terapan (J-TIT) Jurnal Akuntansi Keuangan dan Bisnis Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Proceeding Applied Business and Engineering Conference
Rosmida, Rosmida
Politeknik Negeri Bengkalis
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Kontribusi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) Pada Pendapatan Asli Daerah Kabupaten Bengkalis Tahun 2015 – 2019 Rosmida Rosmida; Julaidah Julaidah
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 2, No. 1, Juni 2021
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.797 KB) | DOI: 10.35314/iakp.v2i1.1920

Abstract

Land and Building Tax in Rural and Urban Areas (PBB-P2) is part of the regional tax, has an important role and is a new potential for the receipt of Local Revenue (PAD). This study aims to determine the acceptance of PBB-P2 in Bengkalis Regency, the factors causing the PBB-P2 target in Bengkalis Regency. This research was conducted at the Bapenda Bengkalis Regency office. The object of this research is the report on the receipt of PBB-P2 in Bengkalis Regency from 2015 to 2019. This type of research used is qualitative research using descriptive qualitative methods. Based on the research results the Bengkalis Regency PBB-P2 acceptance within 5 years in general the Bengkalis Regency PBB-P2 revenue never reached the target set by the Bengkalis Regency Government. The cause of not achieving the PBB-P2 target Bengkalis Regency are the lack of understanding and awareness of taxpayers of the important of the role of taxes for regional development, mistakes of the tax apparatus in entering taxpayers data at SPPT, unstable income level of taxpayers, and lack of concrete evidence of taxes paid in improving people’s welfare. Keywords: Tax, PBB-P2, PAD, Bengkalis.
Pengendalian Internal Persediaan Obat-Obatan Pada Instalasi Farmasi Rumah Sakit Umum Daerah Kota Dumai Muhammad Amrin Hakim; Rosmida Rosmida
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 3, No. 1, Juni 2022
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (721.616 KB) | DOI: 10.35314/iakp.v3i1.2465

Abstract

This study aims to find out how the implementation of internal inventory control in the medicine (pharmaceutical) section of the Dumai City General Hospital which is located on Jalan Tanjung Jati No 4. Dumai City Regional General Hospital. This study uses descriptive analysis of the results of interviews with specified sources, field observations and documentation. Primary data were obtained from interviews and direct observations. While secondary data from documents related to drug supplies such as invoices, purchase invoices, receipt documents, inventory cards, expenditure documents, organizational structures, and letters of order. The results of this study indicate that the internal control of the supply of medicines is quite good and has not entered the very good category because there are several things that must be improved, namely the separation of duties that are listed in detail and there are still not carrying out according to procedures and the existence of arrears in payments to pharmaceutical companies and communication between related parties must be improved and improvements are still needed such as the addition of security devices and the area where the warehouse must be enlarged.
Pengaruh Pengetahuan Keuangan, Sikap Keuangan dan Kepribadian terhadap Perilaku Manajemen Keuangan pada Pelaku UMKM Binaan PT. Pertamina Hulu Rokan dan Kabupaten Bengkalis Rosmida; Husni Mubarak
ABEC Indonesia Vol. 10 (2022): 10th Applied Business and Engineering Conference
Publisher : Politeknik Caltex Riau

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Abstract

This study entitled The Effect of Financial Knowledge, Financial Attitudes and Personality on Financial Management Behavior on UMKM Actors fostered by PT. Pertamina Hulu Rokan and Bengkalis Regency. The purpose of the study was to determine the effect of financial knowledge, financial attitudes and personality on financial management behavior. The total population is 15,409 UMKM entrepreneurs in Bengkalis Regency. By using the Slovin formula and a margin of error of 5%, a sample of 390 respondents was obtained. By using SPSS 22, the results obtained that financial knowledge has a positive effect on financial management behavior, financial attitudes have a positive effect on financial management behavior, and personality also has a positive effect on financial management behavior. These results can be used as the basis for the Bengkalis State Polytechnic to continue to work together with the Regional Government to provide motivation and teach how to manage finances well for UMKM entrepreneurs so that the regional economy continues to improve in the future.
Co-Authors Eko Prayitono Endang Sri Wahyuni Endang Sri Wahyuni Endang Sri Wahyuni Hazima Hazima Husni Mubarak Julaidah Julaidah Juliana Juliana Muhammad Amrin Hakim Nurhazana, Nurhazana Nurul Fahmi Suharyono, Suharyono Wan Junita Raflah