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Peran Konsultan Pajak Terhadap Kepatuhan Wajib Pajak Agustina Prativi Nugraheni; Suci Nasehati Sunaningsih; Nibras Anny Khabibah
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 4, No 1: March 2021
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v4i1.9701

Abstract

Kepatuhan wajib pajak selalu menjadi topic menarik dalam penelitian. Penelitian sebelumnya sering menganalisis factor yang memiliki dampak pada kepatuhan wajib pajak. Tujuan penelitian ini untuk mengangkat faktor lain yang kemungkinan berdampak pada kepatuhan Wajib Pajak. Metode penelitian menggunakan pendekatan kualitatif yaitu penelitian deskriptif. Data yang dipergunakan pada penelitian ini adalah dari jurnal dan dokumen. Selanjutnya dilakukan obseravasi dengan teknik pengumpulan data melalui survey. Hasil penelitian menunjukkan bahwa konsultan berperan dalam mempengaruhi perilaku taat wajib pajak serta membantu wajib pajak melaksanakan kewajiban perpajakan.
ANALISIS PROSEDUR PEMELIHARAAN GEDUNG BANGUNAN PADA DINAS TENAGA KERJA, TRANSMIGRASI DAN SOSIAL KOTA MAGELANG Rizka Faulinda; Suci Nasehati Sunaningsih
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 8, No 2 (2020): November
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v8i2.3742

Abstract

Pemeliharaan gedung bangunan penting dilakukan, untuk menjaga kondisi bangunan agar tidak mengalami kerusakan fisik. Kualitas gedung bangunan yang baik dapat dilihat dari segi usia bangunan, dan dari segi setelah bangunan gedung digunakan harus tetap terjaga sesuai dengan kondisi awal dan pemeliharaan yang tepat untuk gedung bangunan tersebut. Penelitian ini bertujuan mengetahui prosedur perawatan bangunan di Kantor Tenaga Kerja, Transmigrasi dan Sosial Kota Magelang. Penelitian ini dilakukan di Dinas Tenaga Kerja, Transmigrasi dan Sosial Kota Magelang. Data yang digunakan adalah data sekunder, diperoleh melalui situs web, serta datang langsung ke lokasi. Metode penelitian yang digunakan adalah metode deskriptif melalui observasi (observation), wawancara (interview) dan dokumentasi (documentation). Hasil penelitian ini menunjukkan prosedur pemeliharaan gedung di Kantor Tenaga Kerja, Transmigrasi dan Sosial Kota Magelang telah dilakukan sesuai atau sejalan dengan peraturan perundang-undangan yang ditetapkan oleh Peraturan Daerah (Perda) Kota Magelang No. 5 Th. 2012 tentang Bangunan Gedung.
Optimalisasi Fungsi BUMdes Melalui Penguatan Manajemen dalam Mengembangkan Potensi Ekonomi Desa Wisata Ngargogondo Borobudur Lucia Rita Indrawati; Ghina Fitri Ariesta Susilo; Suci Nasehati Sunaningsih; Alkadri Kusalendra Siharis; Chaidir Iswanaji
Solidaritas: Jurnal Pengabdian Vol. 1 No. 2 (2021): Solidaritas: Jurnal Pengabdian
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat UIN Prof. K.H. Saifuddin Zuhri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (350.429 KB) | DOI: 10.24090/sjp.v1i2.5706

Abstract

Ngargogondo Village is one of the tourist villages located in the Menoreh Mountains range 3 kilometers southeast of the Borobudur Temple Tourism Object. Based on its geographical location, Ngargogondo Village has the potential as a tourist village that can improve the residents' economy. Based on the results of initial observations in the Ngargogondo Village area, the biggest problem faced is the lack of synergy between the village government, village communities, business actors, and BUMDes in order to develop the village's economic potential. This is due to the lack of awareness and motivation of BUMDes managers, Weak management of BUMDes management, BUMDes business activities are not innovative and tend to be passive. develop village potential. PKM activities are carried out in Ngargogondo village using various implementation methods, including observation, lectures and discussions, direct practice, supervision and evaluation. how to design a good Business Plan, including how to calculate the cost of production and efficient production in generating profits for BUMDes. recommendations for further PKM activities can be held seminars and training on promotional techniques so that the BUMDes of Ngargogondo Village can develop rapidly
Analisis Kontribusi Pajak Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Regina Trisnasari; Suci Nasehati Sunaningsih
Gorontalo Accounting Journal Volume 5 Nomor 1 April 2022
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.561 KB) | DOI: 10.32662/gaj.v5i1.1744

Abstract

This study describes the contribution of the local taxes and levies on revenue. The research objectives are: (1) to determine the growth rate of Regional Taxes and Regional Levies; (2) to determine the contribution of Regional Tax revenue; and (3) to determine the contribution of Regional Levies revenue. The method used in this research is descriptive research. The data that used in this research is secondary data or data that has been published in the form of Realization of Revenue from Magelang Regency in 2015-2020 obtained from the Regional Revenue, Financial and Asset Management Agency of Magelang Regency. In this research, the researcher uses the analysis of growth and contribution. The results showed that local taxes and levies have a contribution to local revenue with an average growth of taxes and levies in Magelang Regency during 2015-2020 which is quite potential. Meanwhile, the average tax contribution in Magelang Regency in 2015-2020 was 34.4% including the sufficient category and the average contribution of regional levies in 2015-2020 was 6.56%. categorized as very low.
Analisis rasio keuangan untuk mengukur kinerja keuangan pemerintah daerah Agus Putri Mulyaningsih; Suci Nasehati Sunaningsih
JISAMAR (Journal of Information System, Applied, Management, Accounting and Research) Vol 6 No 3 (2022): JISAMAR: August 2022
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v6i3.819

Abstract

Tujuan dilakukannya studi adalah untuk mengukur kinerja keuangan Pemerintah Kabupaten Magelang selama empat tahun anggaran yaitu tahun 2017 – 2020. Teknik analisis data yang difungsikan yaitu rasio kemandirian keuangan daerah, efektivitas & efisiensi, aktivitas belanja, dan pertumbuhan. Deskriptif kualitatif merupakan jenis penelitian yang difungsikan dalam studi ini. Data yang digunakan berupa Laporan Realisasi Anggaran Pendapatan dan Belanja Daerah Kabupaten Magelang. Metode dokumentasi difungsikan untuk memperoleh data penelitian. Hasil studi menunjukkan bahwa rasio kemandirian sebesar 19,02% tergolong instruktif, rasio efektivitas memperoleh nilai 102,33% tergolong sangat efektif, rasio efisiensi memperoleh nilai 78,29% tergolong efisien, rasio aktivitas yang terbagi menjadi rasio belanja operasi memperoleh nilai 77,71% dan rasio belanja modal memperoleh nilai 21,23%, serta rasio pertumbuhan yang terbagi menjadi rasio pertumbuhan PAD memperoleh nilai -4,02%, rasio pertumbuhan pendapatan memperoleh nilai 1,89%, rasio pertumbuhan belanja operasi memperoleh nilai -2,05%, dan rasio pertumbuhan belanja modal memperoleh nilai -22,57%. Dengan perolehan hasil tersebut, alangkah baiknya Pemerintah Daerah Kabupaten Magelang mengoptimalkan potensi daerah guna meningkatkan pendapatan daerah dan meningkatkan belanja modal guna mendukung penyediaan terhadap sarana dan prasarana fasilitas publik yang mendorong perekonomian daerah.
Analisis Kontribusi Retribusi Pariwisata Terhadap Pendapatan Asli Daerah Sebelum Dan Sesudah Pandemi Covid-19 Nina Purwaningsih; Suci Nasehati Sunaningsih
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.892

Abstract

The research carried out is a study of the level of retribution contributions from the tourism sector to Local Revenue before and after the Covid-19 pandemic. This research was conducted in the tourism sector in Magelang Regency. This study was carried out to know the level of contribution of the tourism sector retribution to local revenue before and after the Covid-19 pandemic in the Magelang Regency government. This research is descriptive quantitative research. The data used are secondary data obtained from BPPKAD Magelang Regency, BPS Magelang Regency, and DISPARPORA Magelang Regency. The results showed a decrease in the contribution of retribution for recreation and sports to Local Revenue receipts after the Covid-19 pandemic. The contribution of retribution for recreation and sports to Local Revenue in 2019 shows a figure of 1.38%, while in 2020 it shows a figure of 0.50%. This figure shows a decrease in the contribution of levies for recreation and sports after the Covid-19 pandemic. This happened because of social restrictions in the community which in the end resulted in a decrease in tourism sector income and the number of visitors to tourist objects in Magelang Regency. Keywords: Retribution For Recreation And Sports, Local Revenue, Covid-19
DAMPAK COVID 19 TERHADAP TARGET DAN REALISASI PENDAPATAN PAJAK DAERAH KABUPATEN PURWOREJO Roviko Erni Anisaputri; Suci Nasehati Sunaningsih
JOEL: Journal of Educational and Language Research Vol. 1 No. 10: Mei 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.232 KB) | DOI: 10.53625/joel.v1i10.2279

Abstract

Penelitian ini bertujuan untuk melihat Dampak Covid-19 terhadap Target dan Realisasi Pendpatan Pajak Daerah di Kabupaten Purworejo dengan membandingkan Target pendapatan Pajak Daerah Kabupaten Purworejo Tahun 2019 dan Tahun 2020, membandingkan realisasi Pendapatan Pajak daerah Kabupaten Purworejo tahun 2019 dan Tahun 2020. Penelitian ini dilakukan menggunakan metode kuantitatif deskriptif dan teknik penelitiannya adalah dokumentasi. Setelah dilakukan penelitian ini didapatkan hasil bahwa Covid-19 mengakibatkan penurunan pada Target dan Realisasi Pendapatan Pajak Daerah di Kabupaten Purworejo. Dimana penurunan sangat signifikan terjadi pad Pajak Hotel, Pajak Hiburan, dan Pajak Parkir.
IMPLEMENTASI PENGELOLAAN KEUANGAN PUSKESMAS SETELAH BERSTATUS MENJADI BLUD (STUDI KASUS DI PUSKESMAS MAGELANG SELATAN) Hernita Sulistyowati; Suci Nasehati Sunaningsih
Jurnal Bina Akuntansi Vol 10 No 1 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 1 Januari Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i1.284

Abstract

Puskesmas as a Regional Public Service Agency, has the opportunity to improve services to the community by implementing the flexibility of BLUD financial management. The South Magelang Health Center is one of the main health centers in Magelang City, which has changed to become a BLUD since 2013. The purpose of this study was to assess and identify the obstacles faced in the implementation of the financial management of the South Magelang Health Center based on the flexibility of the BLUD. The method used is a qualitative descriptive approach that emphasizes case studies. Collecting data through in-depth interviews, documentation and observation. The results showed that the Puskemas had implemented 5 out of 10 BLUD flexibility, namely income flexibility, expenditure management, procurement of goods and services, cooperation, and SiLPA/deficit management. The Puskesmas also already has a financial management SOP to make financial management more organized. The obstacle that is still faced by the Puskemas is that there is no Magelang Mayor's Regulation that regulates some BLUD flexibility, so that the Puskemas are not been able to apply the flexibility optimally.
Peningkatan Literasi Keuangan melalui Pelatihan Financial Life Skill bagi Pelaku Usaha Mikro Kecil dan Menengah di Desa Sumberarum Kecamatan Tempuran suci nasehati sunaningsih; Agustina Prativi Nugraheni; Nibras Anny Khabibah
ABDIPRAJA (Jurnal Pengabdian kepada Masyarakat) Vol 3, No 2 (2022): September
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/abdipraja.v3i2.6446

Abstract

MSMEs are one of the drivers of the economy in Indonesia. MSMEs have a major contribution to the Gross Domestic Product in Indonesia. However, MSMEs have many limitations, including the limited ability of owners/managers to manage MSME business finances. This also happened to the owners of MSMEs in Sumberarum Village, Tempuran, Magelang. This limited ability creates problems such as ignorance of the owners/managers about the net profit they get, as well as poor cash management. Therefore, the owners/managers of MSMEs in Sumberarum Village need socialization and assistance regarding literacy and financial management. Community service in Sumberarum Village is carried out through literacy socialization and financial management for MSME owners/managers. Furthermore, the socialization was continued with financial management assistance through monitoring of financial records that had been carried out by the owners/managers of the MSMEs. After monitoring and evaluation, the results show that 70% of the sample has done good financial records. This program is expected to equip MSME owners/managers to have the right financial management skills so that they can increase MSME business profits.
ANALISIS KONTRIBUSI PEMUNGUTAN PAJAK KENDARAAN BERMOTOR (PKB) TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) DI KOTA MAGELANG TAHUN 2018 - 2021 Amanda Yulia Damayanti; Annisa Nur Afifah; Suci Nasehati Sunaningsih
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (492.616 KB) | DOI: 10.31959/jm.v12i2.1476

Abstract

Taxes are an obligation that is inherent in every individual who meets the requirements as a taxpayer. The government collects taxes as a separate levy in accordance with regulations and as part of the role of taxpayers in fulfilling tax obligations to support national development. The purpose of this research is to determine the extent of the contribution of Motor Vehicle Tax (PKB) in increasing the Regional Original Revenue (PAD) OF Magelang City from 2018 – 2021. The method used in this study is quantitative method using secondary data obtained from the official website of Magelang City and Central Java BPS. The results of this study show that the average target and realization of Magelang City’s PAD always increase from year to year over the last five years from 2017 – 2021. The average growth rate of motor vehicle tax in Magelang City for four yearfrom 2019 – 2022 is 12,71%, while the average contribution of motor vehicle tax over five years is 7,35%. In 2018, the contribution was 0,029% and in 2019 it was 0,089%. This research is expected to provide input for local government on the importance of collecting motor vehicle taxes to increase the Regional Original Revenue (PAD) of Magelang City.