Amalia Dwi Agustina
Politeknik Negeri Jember

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ANALISIS PENGELOLAAN DAN KINERJA BADAN USAHA MILIK DESA Avisenna Harkat; Mohammad Luthfil Amin; Amalia Dwi Agustina; Bisma Januar Firmansah; Siti Aisyah
Bussman Journal : Indonesian Journal of Business and Management Vol. 2 No. 3 (2022): Bussman Journal | September - Desember 2022
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v2i3.100

Abstract

This study aims to determine the management of BUMDes Mandiri and the success factors for the performance of BUMDes Mandiri in Suci Village, Panti District, Jember Regency. The research method used is descriptive qualitative. The type of data needed is primary data with data collection techniques by observation, interviews with BUMDes Mandiri administrators and documentation. The results showed that the main business activity of BUMDes Mandiri was selling household goods with cash and credit payments with a marketing strategy that was by utilizing the existing village apparatus and routine recitation activities for mothers. There are still no competitors in the Suci village, making it easier for BUMDes Mandiri to carry out their business activities. Independent BUMDes employees still need assistance from the sub-district in completing BUMDes financial reports. BUMDes Mandiri in 2021 will only compile a bank subsidiary ledger, general cash book, and cash subsidiary ledger  
Komparasi Penerimaan Pajak Hotel, Pajak Restoran Dan Pajak Hiburan Sebelum Dan Setelah Adanya Pandemi Covid-19 Amalia Dwi Agustina; Arisona Ahmad
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 18 No 1 (2023): Mei
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v18i1.3043

Abstract

This research is intended to compare the receipts of Hotel Taxes, Restaurant Taxes, and Entertainment Taxes at the Mojokerto Regency before and during the Covid-19 pandemic. This research uses a quantitative method by testing secondary data sources in the form of Receipts Realization Reports on Hotel Taxes, Restaurant Taxes, and Entertainment Taxes in Mojokerto Regency for the 2018–2021 period with saturated sampling. Data are processed using Paired Sample T-tests with the Statistical Product and Service Solution (SPSS) program. This research proves that the first hypothesis, with the alleged significant difference in Hotel Tax receipts before and during the Covid-19 pandemic in Mojokerto, can be accepted. Then, the second hypothesis with the allegation that the significant difference in Restaurant Tax receipts before and during the Covid-19 pandemic in Mojokerto Regency is not acceptable, And the third hypothesis is that the alleged significant difference in Entertainment Tax receipts before and during the Covid-19 pandemic in Mojokerto Regency can be accepted.