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Fitriyati Is
Fakultas Ekonomi Universitas Pasir Pengaraian
Economics, Econometrics & Finance

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PERANAN PAJAK DAERAH DAN RETRIBUSI DAERAH PADA DINAS PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET KABUPATEN ROKAN HULU Is, Fitriyati
E-Journal Cano Ekonomos Vol 2, No 1 (2013)
Publisher : E-Journal Cano Ekonomos

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (21.971 KB)

Abstract

Local tax is obligatory contribution made by the individual or entity to region without compensation are balanced, which can be imposed, pursuant to the prevailing laws and regulations, used to finance local governance and local development. Revenue is all revenue from local taxes, levies, local wealth management result and regional development from revenues, especially those stemming from local taxesor levies. The local taxes and levies to help development activities revenue budget expenditures. Local governments are also digging a new local taxes annually. The research was conducted in Dinas Pendapatan Pengelolaan Keuangan dan Aset Kabupaten Rokan Hulu. This study uses descriptive data obtained subseqent highly structured and analyzed correctly by the theory relevant to the problems and then take a conclusion. From the results of this research note thet of the 10 types of local taxes under the authority of district/city government as stipulated in the laws of local taxes and levies, government Rokan Hulu only apply local taxes 9, and from 27 types of levies under the authority of district/city government as stipulated in the laws of local taxes and levie, the government Rokan Hulu implemented new 20 types retribution, meaning there are 7 types of retributions that have not been applied in Rokan Hulu.
SISTEM AKUNTANSI PEMBELIAN BBM PADA SPBU 14.2856118 HJ. ROSNIATI KECAMATAN RAMBAH SAMO Is, Fitriyati
E-Journal Cano Ekonomos Vol 2, No 1 (2013)
Publisher : E-Journal Cano Ekonomos

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (21.971 KB)

Abstract

The system is a network of prosedures estabilished by pattern are integrated to perform basic activities of the company. While the procedure is a sequence pf clerical activity, usually involving mutlriple people within a departement or more, whice are made to ensure the compny’s handling of the transactions that occur over and over again.Purchase an activity that is often done to meet the needs of the companny’s stock.The purchase is a transaction entered into by the company for goods that can be sold to consumers i order to gain advantage.This research was connducted at the SPBU 14.2856118 Hj. Rosniati Hsb, with field surveys and the interviews of relevant employees. This research uses descriptive method, which compiled the data obtained in such a manner and alalyzed by relevan theory and then drawn conclusions. From the result of this research note purchase accounting systems at the SPBU 14.2856118 Hj. Rosniati Hsb, starting with a letter of request and the purchase of fuel oil required by the manager, which was sent to the administration departement to make purchase order letter as many as 5 (five) copies to be sent to the leadership of SPBU, manager, suppliers, treasury and archives. Then the SPBU waiting for the decision of the supplier as well as the distribution of supplies fuel to the SPBU. Purchase Accounting System at the SPBU 14.2856118 Hj. Rosniati Hsb is still done manually and less neatly arranged.
Co-Authors Darmansyah -