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All Journal Jurnal Riset Keuangan dan Akuntansi (JRKA) Perwira Journal of Community Development (PJCD)
Ghonimah Zumroatun Ainiyah
STIE TamansiswaBanjarnegara
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance

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ANALISIS EFISIENSI, EFEKTIVITAS DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) TERHADAP PENDAPATAN ASLI DAERAH (PAD) KABUPATEN BANJARNEGARA Ghonimah Zumroatun Ainiyah; Yogka Arief Pratama; Enjang Pradikha
Jurnal Riset Keuangan dan Akuntansi Vol 7, No 1 (2021): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v7i1.4397

Abstract

The problems in this study are (1) Local Own Revenue (PAD) after the transfer by the management of the Land and Building Tax on Rural and Urban (PBB-P2) to a rapidly increasing Local Tax. (2) Local Own Revenue (PAD) within 5 (five) years always increases both before and after the transfer of the Rural and Urban Land and Building Tax (PBB-P2) to Regional Tax. This study aims to determine the level of efficiency, effectiveness, and contusion of PBB-P2 to PAD Banjarnegara Regency.This type of research is quantitative with descriptive studies or called quantitative descriptive. The data used in this study are primary and secondary data. The subject of this research is the Regional Revenue, Financial Management and Asset Agency (BPPKAD) of Banjarnegara Regency. While the object of this research is the Rural and Urban Land and Building Tax (PBB-P2). Data analysis in this research uses interpretation scale.The results of this study indicate that the level of efficiency of PBB-P2 acceptance of Banjarnegara Regency in 2014-2018 as a whole shows the criterion value of interpretation is very efficient, with an average of 2%. The level of effectiveness of PBB-P2 acceptance of Banjarnegara Regency in 2014-2018 as a whole shows the criteria of interpretation values are very effective, with an average of 108%. The contribution of PBB-P2 receipts to the PAD of Banjarnegara Regency in 2014-2018 shows that the criteria for interpretation are very poor, with an average of 9%. Keywords: Efficiency, Effectiveness, Contributions, Rural and Urban Land and Building Tax (PBB-P2), Local Revenue (PAD).
Dorong Pelaku UMKM Maju Dengan Pelatihan Pembukuan Keuangan di Desa Cendana Kec. Banjarnegara Kab. Banjarnegara Ghonimah Zumroatun Ainiyah; Dyah Supriatin
Perwira Journal of Community Development Vol 4 No 1 (2024)
Publisher : Unperba Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjcd.v4i1.263

Abstract

Pelaku usaha kecil di Desa Cendana, Kec. Banjarnegara, Kab. Banjarnegara masih menganggap remeh pembukuan serta tidak adanya pemisahan antara harta usahanya. Sebagian besar masyarakat yang berada di Desa Cendana merupakan pelaku UMKM, diantaranya adalah UMKM sale pisang madu, UMKM combro kering, UMKM Tempe Kedelai, UMKM Olahan Tempe Kedelai dan UMKM olahan durian. Tujuan dari kegiatan pelaksanaan Pengabdian Kepada Masyarakat (PKM) pada pelatihan pembukuan keuangan sderhana bagi pelaku UMKM adalah mampu membuat pembukuan sendiri agar sistematis dan tertib dalam melakukan pencatatan keuangan sehingga terukur pemasukan, pengeluaran serta keutungan yang diperoleh serta mengetahui perkembangan usahanya. Berdasarkan ilustrasi di atas, pelaku UMKM membutuhkan pemahaman dan praktik tentang pentingnya pencatatan/pembukuan laporan keuangan sederhana untuk UMKM yang dapat mendukung kegiatan bisnis sehingga usaha bisnisnya mereka dapat lebih berkembang di masa yang akan datang. Hasil yang diperoleh dari kegiatan ini adalah dapat meningkatkan pengetahuan dan keterampilan dalam menjalankan usahanya melalui pembukuan/pencatatan sederhana yang mudah diaplikasikan sehingga meningkatkan motivasi dalam bekerja.
Co-Authors Dyah Supriatin Enjang Pradikha Yogka Arief Pratama