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All Journal Jurnal Ilmiah Akuntansi Rahmaniyah JIAR
Deswati Supra
Sekolah Tinggi Ilmu Ekonomi Rahmaniyah
Economics, Econometrics & Finance

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Efektivitas dan Efisiensi Pemungutan Serta Kontribusi Pajak Mineral Bukan Logam dan Batuan Terhadap Pajak Daerah Kabupaten Musi Banyuasin Farida Aryani; Deswati Supra
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 4 No 1 (2020): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v4i1.161

Abstract

This study discusses the analysis of the effectiveness and efficiency of tax collection and the contribution of nonmetallic minerals and rocks to local taxes. Determination of local tax revenue targets does not match the actual potential and the achievement of nonmetallic mineral and rock tax revenue targets have not been effective so that it will have an impact on the contribution of tax revenues on nonmetallic minerals and rocks. The methods used in this research are quantitative and qualitative methods. The data used are primary and secondary data. The results of this study explain that the level of effectiveness of tax collection of nonmetallic minerals and rocks to the local tax of Musi Banyuasin Regency from 2015 to 2019 is in the category of very effective with an average ratio of 115.82%. The ratio of nonmetallic mineral and rock tax efficiency to the local tax of Musi Banyuasin Regency from 2015 to 2019 is in the criteria of very efficient with an average ratio of 18.17%. The contribution of nonmetallic mineral and rock taxes to regional tax revenue is still lacking, where in 2015 to 2019 the tax on nonmetallic minerals and rocks has an average value of 1.53%.
EVALUASI KINERJA KEUANGAN PEMERINTAH KABUPATEN MUSI BANYUASIN BERDASARKAN BESARAN SISA LEBIH PEMBIAYAAN ANGGARAN (SILPA) Jumania Septariani; Deswati Supra
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 6 No 2 (2023): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v6i2.284

Abstract

This study aims to determine the Performance Evaluation of the Musi Banyuasin Regency Government based on the Silpa Amount in the Regional Revenue and Expenditure Budget (APBD) in 2017-2020. Budget Calculation Excess Remaining was the remaining funds obtained from the actualization of regional income and installment payments for one period. Data collection techniques used were interviews and documentation. The data analysis technique used was descriptive qualitative research on the year 2017-2020 based on Silpa analysis, which was Rp.24.119.260.652 in 2017 and Rp.247.489.457.842 in 2018 and Rp.591.783.203.942 in 2019 and Rp.675.605.322.695 in 2020. The Financial Management of The Banyuasin Regency Government in 2017-2020 changed every year. This was indicated by the absorbed budget in which the revenue target was not achieved and not in accordance to the funds budgeted at the beginning of the period. This showed that the performance of the Musi Banyuasin Regency Government has not been good or less efficient in managing its financial planning.
PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK-ETAP) DALAM PENYAJIAN LAPORAN KEUANGAN Deswati Supra
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 2 No 2 (2019): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v2i2.83

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan SAK-ETAP dalam penyajian laporan keuangan CV. Sukat Perkebunan. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan. Penelitian ini menggunakan teknik pengumpulan data dengan wawancara, studi kepustakaan, dan dokumentasi. Teknik analisis data yang digunakan adalah analisis deskriptif kualitatif. Penelitian ini menemukan bahwa CV. Sukat Perkebunan belum menerapkan dengan baik dan benar Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK­ETAP).
Co-Authors Amilah Rustiana Farida Aryani Jumania Septariani