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Analisis Pengelolaan Pajak Parkir Terhadap Pendapatan Asli Daerah pada Badan Pengelola Pajak dan Retribusi Daerah Kota Medan Putri Aulia Br Siregar; Nurlaila Nurlaila
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

Parking tax is one of the local revenue and should be potential enough to affect the increase in local revenue, one of which is the original income in the city of Medan. This is because every year many people use private transportation and not only that, buildings or malls that provide parking spaces are also increasing. With the development of existing facilities, for example, more and more entertainment venues are opened, resulting in an increase in parking taxes every year. Based on this explanation, the purpose of this study is to find out how parking tax management is on Medan City's Original Regional Revenue. By doing this analysis, we become aware of how the management is carried out by the government to increase local revenue. Management itself basically includes four aspects, namely planning, organizing, implementing, supervising/controlling. In this study, the author uses a qualitative research method using a descriptive qualitative approach. For the data collection method in this study, namely by conducting interviews with City BPPRD employees and also utilizing documentaries, and on-site observations.
Analisis Penerapan Pedoman Asistensi Akuntansi Keuangan Desa dalam Mewujudkan Akuntabilitas dan Transparansi Dana Desa Dalam Perspektif Ekonomi Islam : (Studi Kasus Desa Nogo Rejo Kecamatan Galang Kabupaten Deli Serdang) Putri Aulia Br Siregar
Jurnal Riset Akuntansi Vol. 2 No. 2 (2024): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i2.1777

Abstract

This research aims to determine the application of village financial accounting assistance guidelines in realizing accountability and transparency of village funds in NogoRejo Village, Galang District, Deli Serdang Regency and what the Islamic economic view of accountability and transparency is. Accountability and Transparency are important elements that cannot be separated, a good and accountable financial report will produce a good transparent financial report as well, so these two elements are very important in managing funds, both central government funds, provincial governments, district governments /city, or village government. The method used in this research is a field study which includes observation, interviews and documentation. This research uses qualitative methods, and the data analysis technique used is descriptive analysis. The results of this research show that the village accounting assistance guidelines implemented by NogoRejo Village have played a role in accountability and transparency in managing village funds. However, the guidelines will not be implemented if village officials do not first understand the existing guidelines. In carrying out responsibility (accountability) for managing village funds in NogoRejo Village, based on each process carried out by village officials in accordance with the guidelines set by the Minister of Home Affairs and village officials who have carried out their duties in their respective fields, all funds that have been allocated for activities will be made into information boards.