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All Journal Jurnal Ekonomi Jurnal Akuntansi Bisnis Pelita Bangsa Akuntansi'45 EKONOMIKA45 Jurnal Mahasiswa Manajemen dan Akuntansi
Rudi Syaf Putra
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Journal : Akuntansi'45

 1 
Analisis Kontribusi Pajak Hiburan Bioskop pada Pendapatan Asli Daerah Kota Pekanbaru Rahmat Fauzi; Annie Mustika Putri; Rudi Syaf Putra
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3365

Abstract

The purpose of this research is to determine the contribution of Cinema Entertainment Tax revenue to Regional Original Income, the impact of Government Regulation Number 21 of 2020 on cinema business actors, the obstacles and efforts faced by the Pekanbaru City Regional Revenue Agency on Cinema Entertainment Tax revenue. This research method uses qualitative methods. Data collection used interviews and documentation at the Pekanbaru City Regional Revenue Agency. The results of the interviews I have conducted show that the contribution to Cinema Entertainment Tax in 2020 - 2022 is based on justification in the good category. The efforts made by the Pekanbaru City Regional Revenue Agency to increase cinema entertainment tax revenues are firstly intensification, for those who have not registered, we will register them. secondly, for those who have registered, their tax payments will be seen, if they do not match the real conditions, a tab device will be installed. thirdly digitization and elimination of fines.
Determinan Penggunaan E-Money Pada Konsumen Pt. Indomarco Adi Prima Cabang Pekanbaru Anisya Anisya; Adriyanti Agustina Putri; Rudi Syaf Putra
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2495

Abstract

This study aims to examine the effect of perceived usefulness, perceived ease of use, perceived risk, and perceived trust on the use of e-money among consumers at PT. Indomarco Adi Prima Pekanbaru Branch. In this study the method used for data collection was a questionnaire. The population in this study are Indomarco consumers who use e-money Indomarco Apps at PT. Indomarco Adi Prima Pekanbaru Branch. Sampling using random sampling method, with a total sample of 294 respondents. This research is a quantitative study with the data obtained processed using IBM Statistics SPSS 26. The results of the study indicate that the variables perceived benefits, perceived convenience, perceived risks, and perceived trust partially affect the variable use of e-money.
Co-Authors Adriyanti Agustina Putri Andreas Andreas Anisya Anisya Dhea Lathifah Aisyahakim Fajar Fajar Hardi Hardi Putri, Annie Mustika R.Septian Armel Rahmat Fauzi Suriyanti, Linda Hetri