Claim Missing Document
Check
Articles

Found 6 Documents
Search

PENGUKURAN EFEKTIVITAS PENGELOLAAN BARANG MILIK DAERAH DALAM DINAS PERUMAHAN & KAWASAN PERMUKIMAN KABUPATEN DELI SERDANG Dito Aditia Darma Nasution; Galih Supraja; Annisa Fajariah Damanik
Jurnal Warta Dharmawangsa Vol 16, No 3 (2022)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v16i3.2252

Abstract

ANALISIS EFEKTIVITAS PENERIMAAN RETRIBUSI PELAYANAN KEBERSIHAN DI DESA PEMATANG SERAI KABUPATEN LANGKAT Dito Aditia Darma Nasution; Meigia Nidya Sari; Annisa Fajariah Damanik
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 10, No 2 (2023): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v10i2.2023.%p

Abstract

Penelitian ini mengangkat fenomena efektivitas penerimaan retribusi pelayanan kebersihan di Desa Pematang Serai Kabupaten Langkat. Alasan penelitian ini dilakukan karena penerimaan retribusi pelayanan kebersihan Kabupaten Langkat pada tahun 2014 s/d 2020 masih belum maksimal dan belum dapat mencapai target yang ditetapkan setiap tahunnya sehingga perlu dilakukan riset untuk  mengukur efektivitas penerimaan retribusi pelayanan kebersihan dengan analisa prinsip good governance. Penelitian ini menggunakan metode penelitian kualitatif dengan teknik pengumpulan data melalui wawancara dan dokumentasi. Sedangkan, teknik analisis data menggunakan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil Penelitian menunjukkan bahwa tingkat efektivitas retribusi pelayanan kebersihan dari tahun 2017 s/d 2020 memiliki rata-rata 73%, berdasarkan kriteria atau indikator efektivitas maka dapat dinilai bahwa tingkat efektivitas retribusi pelayanan kebersihan temasuk dalam kategori Kurang Efektif. Penerapan Prinsip-Prinsip Good Governance penerimaan retribusi pelayanan kebersihan belum diterapkan dengan sempurna dan masih perlu ditingkatkan.
Model Policy On Collection Of Land And Building Tax In Pematang Serai Village, Langkat Regency Dito Aditia Darma Nasution; Galih Supraja; Annisa Fajariah Damanik
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 2 No 5 (2023): IJHESS-APRIL 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v2i5.464

Abstract

This study raises the phenomenon of the policy of collecting Rural Land and Building Tax in Pematang Serai Village, Langkat Regency. The reason for this research was carried out because of the facts and data which show that in 2018-2021 tax realization for Pematang Serai Village has not reached the target every year. Some of the things that become a problem in this study are the many phenomena of tax objects that are not in accordance with the number of taxpayers that must be paid by the community, low public awareness, ineffective mechanisms, and limited payment media in Pematang Serai Village. Researchers view and analyze the development of PBB collection in Pematang Serai Village comprehensively so that they can provide constructive suggestions. In this study, researchers used implementation theory by applying the George C Edward III implementation model. This theory uses 4 indicators, namely: communication, disposition, resources, and bureaucratic structure. This study uses qualitative research methods with data collection techniques through observation, interviews, and documentation. Meanwhile, data analysis techniques used data reduction, data presentation, and drawing conclusions. The research results show that the implementation of the PBB collection policy in Pematang Serai Village, Langkat Regency is still not optimal, so it is recommended that the government pay attention to the land and building tax management policy that has been implemented so far so that it will be able to increase land and building tax revenue. It is also recommended through research results that in order to increase the effectiveness of Land and Building Tax revenue, the government should improve office facilities and infrastructure to support work activities, in addition to providing guidance to collectors and imposing sanctions on taxpayers regarding the importance of Land and Building Tax, because with the Land and Building Tax it will be used to finance regional development.
Policy Analysis of Collection of Land and Building Tax in Pematang Serai Village, Langkat Regency Dito Aditia Darma Nasution; Galih Supraja; Annisa Fajariah Damanik
Proceeding of The International Conference on Business and Economics Vol. 1 No. 2 (2023): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbeuntagsmg.v1i2.666

Abstract

This study raises the phenomenon of the policy of collecting Rural Land and Building Tax in Pematang Serai Village, Langkat Regency. The reason for this research was carried out because of the facts and data which show that in 2018-2021 tax realization for Pematang Serai Village has not reached the target every year. Some of the things that become a problem in this study are the many phenomena of tax objects that are not in accordance with the number of taxpayers that must be paid by the community, low public awareness, ineffective mechanisms, and limited payment media in Pematang Serai Village. Researchers view and analyze the development of PBB collection in Pematang Serai Village comprehensively so that they can provide constructive suggestions. In this study, researchers used implementation theory by applying the George C Edward III implementation model. This theory uses 4 indicators, namely: communication, disposition, resources, and bureaucratic structure. This study uses qualitative research methods with data collection techniques through observation, interviews, and documentation. Meanwhile, data analysis techniques used data reduction, data presentation, and drawing conclusions. The research results show that the implementation of the PBB collection policy in Pematang Serai Village, Langkat Regency is still not optimal, so it is recommended that the government pay attention to the land and building tax management policy that has been implemented so far so that it will be able to increase land and building tax revenue. It is also recommended through research results that in order to increase the effectiveness of Land and Building Tax revenue, the government should improve office facilities and infrastructure to support work activities, in addition to providing guidance to collectors and imposing sanctions on taxpayers regarding the importance of Land and Building Tax, because with the Land and Building Tax it will be used to finance regional development.
Study of Acceptance of Retribution for Cleaning Services in Pematang Serai Village, Langkat Regency Dito Aditia Darma Nasution; Meigia Nidya Sari; Annisa Fajariah Damanik
Proceeding of The International Conference on Business and Economics Vol. 1 No. 2 (2023): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbeuntagsmg.v1i2.667

Abstract

This study raises the phenomenon of the effectiveness of receiving cleaning service retribution in Pematang Serai Village, Langkat Regency. The reason for this research was that the acceptance of cleaning service retribution for Langkat Regency from 2014 to 2020 was still not optimal and had not been able to reach the targets set each year, so it was necessary to conduct research to measure the effectiveness of receiving cleaning service retribution with an analysis of the principles of good governance. This study uses qualitative research methods with data collection techniques through interviews and documentation. Meanwhile, data analysis techniques used data reduction, data presentation, and drawing conclusions. The research results show that the level of effectiveness of cleaning service retribution from 2017 to 2020 has an average of 73%, based on effectiveness criteria or indicators it can be judged that the level of effectiveness of cleaning service retribution is included in the Less Effective category. The application of the Good Governance Principles for cleaning service retribution has not been implemented perfectly and still needs to be improved.
Financial Performance Analysis in PT. Bayan Resources Tbk 2020-2022 Period Annisa Fajariah Damanik; Riska Franita
International Journal of Society and Law Vol. 2 No. 2 (2024): Agust 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijsl.v2i2.180

Abstract

When investing capital, financial performance must be analyzed first by investors by carrying out financial analysis by calculating ratios. In this research, the ratios used include current ratio, quick ratio, debt to total assets, debt to equity, ROA, ROE, inventory turnover and total asset turnover. The aim of this research was to understand and analyze the financial performance of PT Bayan Resources Tbk in the 2020-2022 period based on liquidity, solvency, profitability and activity ratios. The analytical method used in this research is descriptive qualitative. The results of the research conducted state that PT Bayan Resources Tbk has the ability to cover its short- term liabilities by managing total current assets and capital owned, the company can also generate increased profits by managing assets and capital and the company is not yet able to manage total assets that can generate sales.