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All Journal Jurnal Manajemen Update Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Jurnal Pengajaran MIPA Jurnal Kreatif Tadulako Online Jurnal English Education: Jurnal Tadris Bahasa Inggris Jurnal Media Wahana Ekonomika JAM : Jurnal Aplikasi Manajemen Jurnal Promosi Pendidikan Ekonomi REZ PUBLICA Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Jurnal Riset Teknologi dan Inovasi Pendidikan (Jartika) Jurnal Pendidikan Matematika (JUDIKA EDUCATION) JURNAL PHOTON JURNAL PENDIDIKAN TAMBUSAI Jurnal Ilmiah Keperawatan Sai Betik EduReligia : Jurnal Pendidikan Agama Islam Journal of Humanities and Social Studies Jurnal Jatiswara E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Jurnal Lentera Pendidikan Pusat Penelitian LPPM UM Metro Jurnal Ecoment Global: Kajian Bisnis dan Manajemen BALANCE Jurnal Akuntansi dan Bisnis Jurnal Karinov PREPOTIF : Jurnal Kesehatan Masyarakat Klasikal: Journal of Education, Language Teaching and Science Abdimas Galuh : Jurnal Pengabdian Kepada Masyarakat Liwaul Dakwah: Jurnal Kajian Dakwah dan Masyarakat Islam Komunikasiana: Journal of Communication Studies Journal of Pharmaceutical and Health Research Hydrogen: Jurnal Kependidikan Kimia International Journal of Engineering, Science and Information Technology Pendagogia: Jurnal Pendidikan Dasar Journal Software, Hardware and Information Technology JAGO TOLIS : Jurnal Agrokompleks Tolis International Journal of Educational Review, Law And Social Sciences (IJERLAS) Syiar: Jurnal Komunikasi dan Penyiaran Islam JURNAL REKAYASA INFORMASI SWADHARMA (JRIS) Jurnal Inovasi, Evaluasi dan Pengembangan Pembelajaran (JIEPP) J-MIND (Jurnal Manajemen Indonesia) Biofaal Journal Jurnal Media Akuntansi (MEDIASI) Jurnal Fokus Manajemen Jurnal Edukasi Khatulistiwa : Pembelajaran Bahasa dan Sastra Indonesia eCo-Fin Jurnal Ekonomika Dan Bisnis Reviu Akuntansi, Manajemen, dan Bisnis Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Journal of Educational Sciences Vokasi LEBAH Agribusiness Journal Community Services and Social Work Bulletin International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) ANTHOR: Education and Learning Journal Jurnal Ilmiah Mahasiswa Pendidikan Agama Islam Jurnal For Management Student (JFMS) Proceeding Applied Business and Engineering Conference Studies in English Language and Education International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Electronic Journal of Education, Social Economics and Technology Innovative: Journal Of Social Science Research Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Pengabdian Masyarakat Bangsa Indo-Fintech Intellectuals: Journal of Economics and Business Applied Science and Technology Research Journal Triwikrama: Jurnal Ilmu Sosial Journal of Educational Research and Humaniora (JERH) Jurnal Sistem Informasi dan Manajemen Pendidikan Bahasa dan Sastra J-DEPACE (Journal of Dedication to Papua Community) Jurnal Pengabdian Masyarakat Jurnal Hukum dan Keadilan Jurnal Pengabdian Masyarakat Ilmu Komputer Polynom: Journal in Mathematics Education JIDAN (Jurnal Ilmiah Bidan) Stikes Pelita Ilmu Depok Goodwood Akuntansi dan Auditing Reviu JIPP JP2N: Jurnal Pengembangan Dan Pengabdian Nusantara Ulil Albab ANTHOR: Education and Learning Journal Elementary Education Research Income : Digital Business Journal Jurnal Seumubeuet INJECT Interdisciplinary Journal of Communication Jurnal Kegiatan Pengabdian Mahasiswa (JKPM)
Nurmala Nurmala
LTBI Universitas Negeri Medan
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Journal : Jurnal Ecoment Global: Kajian Bisnis dan Manajemen

 1 
ANALISIS PENDAPATAN ASLI DAERAH DARIPENERIMAAN PAJAK KENDARAAN BERMOTOR PADA BADAN PENDAPATAN DAERAHPROVINSI SUMATERA SELATAN Nurmala, Nurmala; Sari, Resi Puspita
Jurnal Ecoment Global Vol. 3 No. 2 (2018): Edisi Agustus 2018
Publisher : Universitas Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.996 KB) | DOI: 10.35908/jeg.v3i2.473

Abstract

Penelitian ini bertujuan untuk mengetahui pendapatan asli daerah dari penerimaan pajak kendaraan bermotor pada badan pendapatan daerah di provinsi sumatera selatan dengan adanya pajak sebagai salah satu sumber pendapatan daerah diharapkan dapat memberikan kontribusi yang dapat menunjang pembangunan secara efektif untuk meningkatkan kesejahteraan masyarakat, dalam penelitian ini menggunakan teori-teori yang berhubungan dengan pajak terdiri dari: pajak daerah, pajak kendaraan bermotor, dan pendapatan asli daerah.Penelitian ini di analisis dengan menggunakan indikator rasio efektivitas dan kontribusi, metode yang digunakan adalah metode penilitian kualitatif, sumber data yang diperoleh dari sumber sekunder.Teknik pengumpulan data di peroleh dari dokumentasi, studi pustaka sedangkan teknik analisis data dalam penelitian ini adalah teknik analisis kualitatif. Hasil penelitian ini berdasarkan rasio efektivitas realisasi penerimaan pajak kendaraan bermotor dari kabupaten/kota yang ada di provinsi sumatera selatan, dari tahun 2012-2016berdasarkan  kriteria rasio efektivitas Departemen Dalam Negeri, Kepmendagri No.690.900.327 menunjukan kriteria sebesar 100% Sudah Efektif.Berdasarkan kontribusi dari 15 kabupaten/kota di provinsi Sumatera Selatan pajak kendaraan bermotor terhadap pendapatan asli daerah , secara keseluruhan dari tahun 2011-2016 berdasarkan kriteria kontribusi yang dikeluarkan tim litbang degdagri-fisipol UGM tahun 1991 dengan memberikan kontribusi rata-rata sebesar 28,71% dengan kriteia 20,10%-30% Sedang.Saran diharapkan bagi pemerintah daerah lebih meningkatkan lagi sosialisasi pemungutan pajak kendaraan bermotor, sehingga meningkatkan penerimaan pajak kendaraan bermotor pada kabupaten/kota di provinsi sumatera selatan.Untuk pemerintah daerah khususnya kabupaten/kota agar memberi pelayanan yang mudah dan efisien dalam melakukan pembayaran pajak, agar wajib pajak patuh dalam membayar pajak. Kata Kunci : PKB, PAD
ANALISIS PENILAIAN KESEHATAN KOPERASI SIMPAN PINJAM BERDASARKAN PERATURAN DEPUTI BIDANG PENGAWASAN KEMENTERIAN KOPERASI USAHA KECIL DAN MENENGAH No: 14/Per/DEP.6/IV/2016 PADA KOPERASI PEGAWAI KEJAKSAAN TINGGI SUMATERA SELATAN Ariansyah, Imam; Nurmala, Nurmala
Jurnal Ecoment Global Vol. 4 No. 2 (2019): Edisi Agustus 2019
Publisher : Universitas Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (849.514 KB) | DOI: 10.35908/jeg.v4i2.755

Abstract

This study aims to assess the health level of savings and loan cooperatives based on regulations of the superintendent of the ministry of cooperatives of small and medium enterprises No, 14 / per / DEP.6 /IV/2016 Padakoperasi high prosecutor's office in South Sumatra. The population in this study is a cooperative financial report, while the sample is the 2016-2018 period financial statement. Discussion of Research Results The Capital Value is obtained a score of 7.1 the average score of 1.50 the highest score with susceptible standards ≤ 51. get Predicate in Special Supervision. The Product Quality Asset Quality score is scored 10 with an average score of 10 with a score the highest 100 with vulnerable 80 ≤ X ≤ 100. Get a healthy predicate. Efficiency aspect obtained an average score of 3.33.% Of the maximum score of 4, the highest score of 100, with a range of 80 ≤ X ≤ 100. Got a healthy predicate, Liquidity Aspect obtained a score of 2.5 with a value of 25 Maximum score of 100, with a standard range rentang 51.00. Obtaining a Predicate under Special supervision, the Aspects of Independence and Growth obtained an average of 2.25 maximum score of 3 in the range of 66 ≤ X ≤ 80. Self-Aspect score = average 7 with a maximum score of 7 where the ratio is obtained with a standard range of 80 ≤ X ≤ 100. Get healthy predicate.Keywords: Capital Aspect, earning assets, efficiency, liquidity, independence and growth, identity
EFEKTIVITAS PERENCANAAN, PELAKSANAAN DAN PERTANGGUNG JAWABAN DANA DESA PADA DESA LIMBANG JAYA I KECAMATAN TANJUNG BATU TAHUN 2017-2019 Andani, Ayu; Nurmala, Nurmala
Jurnal Ecoment Global Vol. 5 No. 2 (2020): Edisi Agustus 2020
Publisher : Universitas Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (429.121 KB) | DOI: 10.35908/jeg.v5i2.1093

Abstract

This study aims to evaluate the effectiveness of planning, implementation, and accountability for the use of village funds in Limbang Jaya I village, Tanjung Batu district. The population in this study is the planning and accountability report of village funds in Limbang Jaya I village, Tanjung Batu district. While the sample is the planning and accountability report of village funds in Limbang Jaya I village, Tanjung Batu district from 2017-2019. The results of this study indicate that the effectiveness of management planning and reporting on the use of village funds in Limbang Jaya I village, Tanjung Batu district in 2017-2019. Basically it has been going well, this can be seen from the planning and implementation of the use of village funds and accountability reports on village funds in Limbang Jaya I village in accordance with procedures. However, it is still not effective. Because there is still a lack of transparency in involving the participation of village communities in a spirit of mutual cooperation, and utilizing local wisdom and natural resources in determining infrastructure development that is prioritized for village progress so that the benefits of development are felt more by the village community, and have not been well documented. Relating to the expenditure of village funds used in the construction of village infrastructure. Keywords : effectiveness, planning, implementation, accountability, village fund
ANALISIS PENERIMAAN PAJAK PARKIR, PAJAK HOTEL DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) PADA BADAN PENGELOLAAN PAJAK DAERAH KOTA PALEMBANG Wulandari, Devi; Nurmala, Nurmala; Hendri, Edduar
Jurnal Ecoment Global Vol. 7 No. 2 (2022): Edisi Agustus 2022
Publisher : Universitas Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35908/jeg.v7i2.1677

Abstract

Penelitian ini bertujuan  menganalisis penerimaan Pajak parkir, Pajak hotel dan Pajak restoran terhadap pendapatan Asli  Daerah pada Badan Pengeloaan Pajak Daerah (BPPD) Kota Palembang tahun 2016-2020. Adapun penelitian ini adalah deskriptif kuantitatif, data yang digunakan adalah data sekunder berupa target penerimaan pajak parkir, pajak hotel, pajak restoran dan pendapatan asli daerah kota palembang.. Hasil Penelitian uji hipotesis  secara parsial Pajak Parkir tidak berpengaruh terhadap Pendapatan Asli Daerah (PAD) Kota Palembang untuk Periode 2016-2020 dengan hasil uji t yang menunjukkan nilai t sebesar -0,890 dengan tingkat signifikansi 0,386>0,05,  Pajak Hotel secara parsial berpengaruh terhadap Pendapatan Asli Daerah (PAD) Kota Palembang untuk Periode 2016-2020 dengan hasil uji T yang menunjukkan nilai t sebesar 2,254 dengan tingkat signifikansi 0,039<0,05, Pajak Restoran secara parsial atau individual berpengaruh terhadap Pendapatan Asli Daerah (PAD) Kota Palembang dengan  hasil uji tyang menunjukkan nilai t sebesar 2,477 dengan tingkat signifikansi 0,025<0,05 dan secara simultan Pajak Parkir, Pajak Hotel dan Pajak Restoran berpengaruh terhadap Pendapatan Asli Daerah (PAD) Kota Palembang dengan hasil uji F variabel independen memperoleh nilai signifikansi sebesar 0,000<0,05Kata kunci: Pajak Parkir, Pajak Hotel, Pajak Restoran dan Pendapatan Asli Daerah (PAD).AbstractThis study aims to analyze the receipt of parking taxes, hotel taxes, and restaurant taxes on local revenue at the palembang city regional tax management agency in 2016-2020. As for this research is descriptive quantitative, the data used is secondary data in the form of revenue targets from parking taxes, hotel taxes, restaurant taxes and local revenue for the city of palembang. The results of the partial hypothesis test research that the parking tax has no effect on the original income of the city of palembang for the period 2016-2020 with the t-test result showing a T Value of -0,890 with a significance level of 0,386 > 0,05, the hotel tax partially affects the palembang city’s original revenue for the 2016-2020 period with the T test results showing a T value of 2,254 with a significance level of 0,039<0,05, Restaurant tax partially or individually has an effect on palembang city’s original regional income with the t test result showing a T value of 2,477 with a significance level of 0,025<0,05 and simultaneously parking tax, hotel tax, and restaurant tax affect palembang city’s original income with the results of the variable F test free to get a significance value of 0,000<0,05.Keywords : parking tax, hotel tax, restaurant tax and local revenue.
Co-Authors Ahada Wahyusari Ahmad luviadi, Ahmad Aji Mulyana Alexander Alexander, Alexander Allein, Nur Du Alwi Alwi Amal U, Claudiya Amalia, Almira Amanda, Nurulia Putri Ana Nurhasanah, Ana Andani, Ayu Andri Eko Putra, Andri Eko anggi saputra Anggoro, Kiki Juli anggraini, Depita Anggraini, Musdalifa Anisia Kumala Masyhadi, Anisia Kumala Apriani, Riska Arafat, Zarisnov Ariansyah, Imam Arifin , Mohammad Aryo Arinta, Devi Arviani Aris, Mutia Nurfadila Arisandy, Eky Armelia, Chintia Attiya, Adel A. Ayu, Ayu Baharuddin Paloloang Bahctiar, Azye Albar Bukhari Bukhari Chairunnisa Chairunnisa Cicilia, Angelika Yesyurun D Pentiana Darmayanti, Mita Dassir, Muh Dedi Herdiansyah Dedi Setiawan Dessy Wardiah, Dessy Desvira Zain Devi Wulandari Dewi, Anita Kusuma Diana Indriani Diansah, Edo Ardo Arta Didik Santoso Dina Dina, Dina Durratul Hikmah Edduar Hendri, Edduar Edy Sutrisno ekawati, Siti Lusiana Ekawati Eko Putra, Andri Emilda , Emilda Emilda, Emilda Emma Lilianti, Emma Endang Asliana Eny Enawaty Eri Sasmita Susanto Erman Anom Fabio Testy Ariance Loren Fadhillah, Dimas Ari Farhan, Muh Fatma Fatmah Fatmah FATTAH, ABD. Febriani, Erna fitria, Nurul Fitria Frimpong Oppong, Richard Gantari, Nadiyah Sadira Gautami, Sanya Gelar Dwirahayu Geovani Butar Butar, Indah Gustina, Wahyu Haedar Haedar, Haedar Hafifah, Maesara Nur Hafni Zahara Hamdiah Hamdiah Hardiansyah Hardiansyah Hariri, Mochammad Sofyan Harry Andheska Hasibuan, Nuri Azri Hastono , Tri Hastono, Tri Hasymi Rinaldi, Hasymi Hedy Hardiana Herlina, Kartini Husna Amalya Melati Husna, Arina Himatul Husnul Khatimah Ibrahim, Muh Syahril Sidik Ida Ayu Putu Sri Widnyani Idawati Idawati Imamsyah, Mirham INDAH PUSPITASARI Irwan Irwan Isnaini Leo Shanty Jamilah Jamilah Janah, Siti Nuraitul Jumadiah Wardati Junaidi Junaidi Jusmani, Jusmani Kamilah, Anita Keisha Putri Dwiyan KOSASIH KOSASIH, KOSASIH Kurbani, Adie Kurnianti, Mega Ayu Kustiawati, Dedek Kuswidyanarko, Arif Laksana, Ryan Putra Larasari, Suryani Legi Elfitra Leny Megawati Lubna Irhamna ludwiga, Sevira Adellia Lutfiah Nurhikmah M. Aryo Arifin Madinah Putri, Asda Kus Mahdar, Mahdar Mareny , Riada Mareny, Riada Mareta , Fitri Margaretta, Yossy Reza Marlina Marlina Masriani . Mazdalifah, Nur Meilisa Wulandari Melisa Melisa Mendrofa, Petra Ledi Cahyani Mia Amalia Miranti Miranti Mohammad Aryo Arifin, Mohammad Aryo Muh. Rizal Mursalin, M Muslikha, Al MUSTAMIN IDRIS Mutmainna, ST Nadhiratun Nisa , Siti Natasyah, Natasyah Nelmi, Nelmi Nilsya, Nilsya Ninin Non Ayu Nisa’ Ulul Mafra Nopi Anggraini Nor Azhari Azman, Mohamed Novianti, Serli Novieyana, Sarifah Novita , Divia Nugraha, Safaat NUR AINI Nur Faliza Nur, Syurya Muhammad Nuraitul Janah , Siti Nuraziza, Safitra Nurhasanah Nurhasanah Nurhayadi Nurhayati Nurhayati Nurlela Nurlela Nurlia Nurlia Nurmalasari Nurmalasari Nurmasyitah Nurmasyitah Nurul Arfinanti Nurwandri, Andri Okterianda, Yona Paisa, Deiske Natasha Parwita, Sari Pentiana, Destia Pradana, Satria Adi Prasongko, Wahyu Agung Pratama, Edo Erlangga Pratiwi, Aliya Pratiwi, Hatirah Putri Purba, Asnan Putra, Andre Eko Putra, Arizal Eka Putri Andini, Putri Putri Putri, Putri Putri, Desty Fiana Rachman, Artie Arditha Rahmat Rasmawan Rahmawati, Oktafiyah Kurnia Ramadhan, Muhammad Rohim Reva Maria Valianti, Reva Maria Ridwansyah, Eksa Rifan, Muhamad Rina Malahayati Risdayanti, Risdayanti Riskiyani, Nisa Dewi Rismansyah Ruhmanuddin, Ruhmanuddin Rusmianto, Rusmianto Safitri, Hanifah Sahputra, Rachmad Saladin, Hendry Salu, Vera Kartika Samsinar Samsinar Saptomo, Endro Saputra, Jumadil Saputri, Andini Saputri, Siska Fitriyani Sari, Resi Puspita Sari, Yumelda Sasmita, Yanti Satpathy, Maheswar Secelean, Nicolae Adrian Setiabudiarto, Rizky Asyahri Sihombang, Eka Sihombing, Eka Siti Aisyah Siti Nur Fatimah Sondang Sidabutar, Sondang Sri Lastuti Sri Minda Murni Sudirman, Angrina Ananta Sugianto Sugianto Suhardi Suhardi Sukayasa Sulham, Sulham Sulina, Sulina Sullaida, Sullaida Supratman Supratman, Supratman Syafrizal Syafrizal Syafruddin Syafruddin Syam, Nur Fadhilah Syarifah Syarifah, Syarifah Tambunan, Nani Astuti Tazri, M. Tiarnida Nababan Totok Sudiyanto, Totok Undang Rosidin vitapratiwi, Vita Pratiwi Wadati, Jumadiah Widiarta, I Made Yan Putra, Alhadi Yanti, Eli Delvi Yulia Fitri Yuliana Yuliana yunardi, yunardi Yuniarti, Evi ZA, Zahra Tenri Sengngeng Zhou, Weihuan