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All Journal J-MAS (Jurnal Manajemen dan Sains)
Fathiyah Fathiyah
universitas batanghari
Economics, Econometrics & Finance Social Sciences

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Optimalisasi Peran Sistem Pengendalian Intern dalam Mencegah Terjadinya Penyelewengan Kas dan Aset pada Lembaga Pendidikan Non Pemerintah (Swasta) Fathiyah Fathiyah
J-MAS (Jurnal Manajemen dan Sains) Vol 4, No 1 (2019): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.874 KB) | DOI: 10.33087/jmas.v4i1.84

Abstract

The purpose of this study is to analyze how to optimize the role of internal control system in preventing the occurrence of fraud on cash and assets in non government or private educational institution. Tool of analyzed used in this research is internal control system according to COSO definition and combined with internal control system according to Government Regulation Number 60 Year 2008 with 5 internal control component that is; 1) Control Environment, 2) Risk Assessment, 3) Control Activity, 4) Information and Communication and 5) Monitoring. The result of the research shows that optimizing the role of the internal control system is very helpful to the management in managing the finances and assets owned so as to prevent the occurrence of fraud on the cash and assets in private educational institution. The expectation of the future by optimizing the role of internal control system on cash management and assets in non government/or the private educational institution will be more efficient and effective which will ultimately improve the quality and accountability of the private educational institution.
Analisis Efektivitas dan Kontribusi Komponen Pajak PKB. BBNKB dan PBBKB Terhadap Pendapatan Asli Daerah Provinsi Jambi Periode Tahun 2016 - 2018 Fathiyah Fathiyah; Mufidah Mufidah; Masnun Masnun
J-MAS (Jurnal Manajemen dan Sains) Vol 4, No 2 (2019): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (824.599 KB) | DOI: 10.33087/jmas.v4i2.105

Abstract

This research aims to analyze the effectiveness of  revenue per type of local tax and its contribution to the region own source revenue (PAD) Jambi Province Year 2016 – 2018. The data used in this research is the secondary data taken from the budget Realization report on the financial statement of the provincial government of Jambi province year 2016 – 2018, then the data is processed using the effectiveness percentage formula Per type of tax and contribution percentage per tax type against PAD Jambi province. The results of this study concluded that the effectiveness of the admission per type of regional tax (PKB, BBNKB and PBBKB) of the provincial government of Jambi overall entered in the criteria is very effective, although in the last two years for tax BBNKB and PBBKB less Effective but every year continues to increase improvement and in the third year reaches the magnitude of the target that is a trailer set or > 100% until the third year of 2018 entered in the criteria is very effective. As for the percentage of contributions per tax type (PKB, BBNKB, and PBBKB) to PAD Jambi Province in the last three years the achievement is below 60% with ineffective criteria. This indicates that the contribution per tax type is very small to the PAD and automatically the number of PAD that are absorbed or received by the provincial government of Jambi in 2016 – 2018 very small, So that dependence of Jambi provincial government to transfer funds from the central government to finance the development is still very large.
Pengaruh Industri Besar, Nilai Investasi Besar, PDRB Sektor Industri dan Perdagangan Terhadap Penerimaan Pajak Reklame di Kota Jambi Tahun 2011-2020 Fathiyah Fathiyah; Ira Febrianti
J-MAS (Jurnal Manajemen dan Sains) Vol 6, No 2 (2021): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v6i2.305

Abstract

This research aims to find out how much influence Large Industry, Large Industrial Investment Value and PDRB Sector (Industry and Trade) on Billboard Tax Revenue in Jambi City 2011-2020 both partially and simultaneously. The statistical method used is a double linear regression analysis including Test F and Test t. Ols double linear regression research results show that partially Large Industries, Large Industrial Investment Values and Sector PDRB (Industry and Trade) have a significant effect on Billboard Tax Revenue in Jambi City. While simultaneously showing that the influence of Large Industries, Large Industrial Investment Value and PDRB Sector (Industry and Trade) affects the Receipt of Billboard Tax in Jambi City together. The Independent Variable coefficient of determination affects dependent variables by 97.94% while the remaining 2.06% is influenced by other factors not described in the study.
Co-Authors Ira Febrianti Masnun Masnun Mufidah Mufidah