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All Journal Gemilang: Jurnal Manajemen dan Akuntansi Safari : Jurnal Pengabdian Masyarakat Indonesia Perigel: Jurnal Penyuluhan Masyarakat Indonesia Cakrawala: Jurnal Pengabdian Masyarakat Global Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Jurnal bintang manajemen Journal of Management and Creative Business Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia Jurnal Bisnis, Ekonomi Syariah dan Pajak Masyarakat Berkarya: Jurnal Pengabdian dan Perubahan Sosial
Nova Hari Santhi
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Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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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.
Co-Authors Abdul Azim Said Ahyar Rosidi Bahri, Salmi Yuniar Junaidi Junaidi Kholidatul Umam Lili Andriani Oktamuliza Rahayu Ratna Yuniarti Saifurrohaidi Sandy Ari Wijaya WIDYA HARTATI