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Pengaruh Gaya Kepemimpinan Kepala Desa Terhadap Motivasi Kerja Perangkat Desa di Desa Lendang Nangka Kecamatan Masbagik Kabupaten Lombok Timur Nova Hari Santhi; Silvia Harmiatun; Hartiani Hartiani
Jurnal Publikasi Ilmu Manajemen Vol. 3 No. 2 (2024): Juni: Jurnal Publikasi Ilmu Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupiman.v3i2.4150

Abstract

Leadership style is a method used by leaders to interact with their subordinates. Work motivation is the encouragement to direct subordinates to work productively to realize the goals that have been set. This research aims to determine and analyze the influence of the village head's leadership style on the work motivation of village officials in Lendang Nangka Village, Masbagik District, East Lombok Regency. This research is a type of quantitative descriptive research, namely research that describes research variables using a quantitative approach, namely research in which the population in this research is the Lendang Nangka Village Apparatus of 20 people. The sample in this study used a non-probability saturated sampling technique. The sample in this study was 20 people. Data collection uses a questionnaire method. The questionnaire method was used to obtain respondents' responses regarding the Leadership Style variable and Work Motivation variable. The data analysis used to test the hypothesis in this research was using Simple Linear Regression analysis contained in the SPSS v.20 program. The results of this research are that the Village Head's Leadership Style significantly influences the Work Motivation of Village Officials with a positive coefficient, which explains that there is a directly proportional relationship between the two variables. With a Regression Coefficient for the Leadership Style Variable (X) of 0.417 with a sig value of 0.001, it illustrates that the Village Head's Leadership Style has a positive and significant influence on the Work Motivation of Village Officials, meaning that by implementing a good Village Head Leadership Style it will increase the work motivation of village officials in working. , so that the performance of village officials increases.
EFISIENSI DAN EFEKTIVITAS PELAKSANAAN PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PERKOTAAN DAN PEDESAAN (PBB P2) DI KABUPATEN LOMBOK TIMUR (Studi Kasus Pada Kecamatan Selong) Nova Hari Santhi; Oktamuliza Rahayu
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 2 No. 3 (2022): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.595 KB) | DOI: 10.56910/gemilang.v2i3.79

Abstract

The purpose of this study is to (1) determine the level of efficiency of collecting Land tax and Urban and Rural Buildings in Selong District, East Lombok Regency, (2) find out the effectiveness level of Land and Urban and Rural Building Tax Collection in Selong District, East Lombok Regency, (3) find out the factors that affect the efficiency and effectiveness of the implementation of the collection of Land and Urban and Rural Building Tax (PBB P2) in Selong District, East Lombok Regency. This type of research is a case study conducted in Selong District, East Lombok Regency. The data collection techniques used are interviews and documentation, while the data analysis techniques used are quantitative data analysis techniques. Quantitative data analysis is used to calculate the level of efficiency and effectiveness of collecting Land tax and Urban and Rural Buildings in Selong District (2015-2018). Through the interview obtained the factors affecting the efficiency and effectiveness of collecting the Land and Building Tax. The results showed that (1) the efficiency of collecting Land and Building Tax in Selong District, East Lombok Regency in 2015 was 0.621%, in 2016 it was 0.313%, 2017 was 0.526%, and in 2018 it was 0.598%. Thus the collection of Land and Building Tax in Selong District, East Lombok Regency runs very efficiently. (2) The effectiveness rate of land and building tax collection in Selong District, East Lombok Regency in 2015 was 60.56% in 2016 at 64.94%, 2017 at 66.95% and 2018 at 65.15%. Thus, the collection of Land and Building Tax in Selong District, East Lombok Regency runs quite effectively. (3) The most influencing factor in collecting land tax and urban and rural buildings in Selong district, East Lombok Regency is that with good communication, it is hoped that taxpayers can better know the importance of land and building tax revenues for the regions.
Analisis Kebijakan Akuntansi Keuangan dalam Penetapan Sisa Lebih Pembiayaan Anggaran (SILPA) pada APBD Kabupaten Lombok Timur Tahun Anggaran 2024 Lili Andriani; Nova Hari Santhi
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 3 (2025): September : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v2i4.2090

Abstract

Local government accounting policies provide the foundation for financial reporting. The Budget Realization Report (LRA) compares budgeted and actual figures, with the resulting balance recorded as the Sisa Lebih Pembiayaan Anggaran (SILPA, excess financing surplus). This study in East Lombok Regency aims to quantify the SILPA in the 2024 APBD and to analyze the financial accounting policies used in its determination. A descriptive approach combining qualitative and quantitative methods was applied. Data were collected via structured interviews with local finance officials, observations, and document analysis of APBD financial reports. Qualitative data were reduced and presented to describe policy factors, while quantitative analysis computed the SILPA value. Results show the 2024 LRA recorded a SILPA of IDR 6,414,658,153.17, indicating unused budget funds. These funds will finance the 2025 budget deficit for investment and equity in regional companies. The accounting policy for SILPA determination considered key principles such as prudence, substance over form, and materiality, in accordance with government accounting standards (e.g. applying the conservatism principle to avoid recognizing uncertain revenues). This analysis highlights how regional financial policies influence the management of budget surpluses.