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Pengaruh Pajak Bumi Dan Bangunan Terhadap Pendapatan Asli Daerah Di Kabupaten Tolitoli Periode 2015-2020 (Bahasa Ingris) Trisna
Jurnal Multidisiplin Madani Vol. 2 No. 5 (2022): May, 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v2i5.326

Abstract

The research used in this research is quantitative research. This study aims to explain the relationship between the independent variable and the dependent variable through the submission of hypotheses and to analyze how much influence the independent variable has on the dependent variable. The type of data used is secondary data sourced from reports on the realization and targets of PAD and PBB revenues at the Tolitoli BKD office. Data collection techniques using time series data with data analysis using simple linear regression. Based on the results of the research used, it can be concluded that the effect of the independent variable on the dependent or the effect of land and building taxes on local revenue in Tolitoli Regency, Central Sulawesi Province for the 2015-2020 period. With an R-square value of 61% and the remaining 39% influenced by other variables outside the study, for example the Cost of Acquisition of Land and Building Rights (BPHTB). This research is expected to be taken into consideration by the Tolitoli Regency Government to support effectiveness and efficiency in the management of Land and Building Taxes and Regional Original Revenues.
FAKTOR YANG MEMPENGARUHI KETERLAMBATAN PENYERAPAN ANGGARAN DI WILAYAH PEMBAYARAN KPPN TOLITOLI TAHUN ANGGARAN 2019 Trisna Trisna; Hasia Marto; Satna Sari
Tolis Ilmiah: Jurnal Penelitian Vol 2, No 2: November
Publisher : LPPM Universitas Madako Tolitoli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56630/jti.v2i2.127

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh secara parsial Perencanaan Anggaran terhadap Keterlambatan Penyerapan Anggaran Belanja di wilayah pembayaran KPPN Tolitoli DAN Pengaruh Sumber Daya Manusia terhadap Keterlambatan Penyerapan Anggaran Belanja di wilayah pembayaran KPPN Tolitoli. Penelitian ini menggunakan metode penelitian yang bersifat deskriptif verifikatif (kausal) yaitu penelitian yang berguna untuk mengukur atau menganalisis suatu variabel yang mempengaruhi variabel lain. Populasi pada penelitian ini sebanyak 23 Kementerian/Lembaga di Wilayah Pembayaran KPPN Tolitoli di Kabupaten Tolitoli. Adapun variabel dalam penelitian ini terdiri atas 3 variabel bebas (independen) dan variabel terikat (dependen). Berdasarkan hasil perhitungan koefisien determinan diperoleh nilai koefisien determinan yang disesuaikan (Adjusted R Square) adalah 0,163 artinya 16,3%. Hal ini menunjukkan bahwa 16,3% varian variabel keterlambatan penyerapan anggaran dapat dijelaskan oleh variabel perencanaan anggaran, sumber daya manusia dan pengadaan barang/jasa sedangkan sisanya sebesar 83,7% dipengaruhi oleh faktor lain yang tidak termasuk dalam penelitian ini Keywords: Perencanaan Anggaran, Sumber Daya Manusia dan Pengadaan Barang dan Jasa
SISTEM PELAPORAN KEUANGAN BADAN USAHA MILIK DESA (BUMDES) PIDOTA DI DESA DADAKITAN Trisna Trisna; Yuliana Yuliana; Septia Rahayu
Jurnal Ilmiah Hospitality Vol 11 No 2: Desember 2022 (in Press)
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jih.v11i2.2279

Abstract

The purpose of this study was to determine the Financial Reporting System of Pidota Village Owned Enterprises (BUMDes) in Dadakitan Village. This type of qualitative research, with data collection techniques in the form of observation, interviews and documentation, data analysis techniques used are descriptive analysis such as data collection, data selection and reduction, data presentation, and drawing conclusions. The results of this study indicate that the Pidota Village-Owned Enterprise Financial Reporting System (BUMDes) in Dadakitan Village is in accordance with or not in accordance with the financial reporting standards set by the Tolitoli Regency Community and Village Empowerment Service, especially those dealing with BUMDes.