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All Journal Jurnal Reviu Akuntansi dan Keuangan Journal of Accounting Science SYIRKAH MALIA: Journal of Islamic Banking and Finance Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi JRAM (Jurnal Riset Akuntansi Multiparadigma) Jurnal Ekonomika Dan Bisnis Al-Muhtarifin: Islamic Banking and Islamic Economic Journal All Fields of Science Journal Liaison Academia and Sosiety Journal Liaison Academia and Society General Ledger : Jurnal Studi Ilmu Akuntansi dan Keuangan Jurnal Riset Ilmiah Inspirasi: Jurnal Pengabdian Masyarakat Retorika: Jurnal Komunikasi, Sosial dan Ilmu Politik Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Ethnography: Journal of Design, Social Sciences and Humanistic Studies
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Journal : Jurnal Riset Ilmiah

 1 
ANALISIS EFISIENSI, EFEKTIVITAS SERTA KONTRIBUSI RETRIBUSI PASAR SUDAN RAYA TERHADAP TOTAL RETRIBUSI PASAR KABUPATEN TANAH BUMBU TAHUN 2018-2022 Lutfi, Nada; Rasidah, Rasidah; Chairina, Chairina; Suhaili, Achmad
SINERGI : Jurnal Riset Ilmiah Vol. 2 No. 7 (2025): SINERGI : Jurnal Riset Ilmiah, Juli 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v2i7.1538

Abstract

Regional revenue heavily relies on taxes and levies, with market levies being a significant source of income. Therefore, the government must optimize revenue from market levies. This study aims to assess the efficiency, effectiveness, and contribution of the Sudan Raya market service levies to the total market service levies in Tanah Bumbu Regency from 2018 to 2022. This research employs quantitative data with a descriptive analytical approach. The analysis utilizes formulas to evaluate the efficiency, effectiveness, and contribution of market levies based on data from 2018 to 2022. The results indicate that the efficiency level of the Sudan Raya market levy collection from 2018 to 2022 is categorized as highly efficient, with an average efficiency rate of 6.72%. The effectiveness level of the market levy collection during this period is considered effective, with an average effectiveness rate of 100.67%. Additionally, the contribution of the Sudan Raya market levies to the total market levies in Tanah Bumbu Regency from 2018 to 2022 is very substantial, with an average contribution rate of 50.53%.
ANALISA FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PEMILIHAN METODE PENILAIAN PERSEDIAAN BARANG DAGANGAN PADA PERUSAHAAN SEKTOR DAGANG Ikroma, Najmi; Kadir, Kadir; Chairina, Chairina
SINERGI : Jurnal Riset Ilmiah Vol. 1 No. 4 (2024): SINERGI : Jurnal Riset Ilmiah, April 2024
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/4ye7hs19

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisa berpengaruhnya margin laba kotor, perputaran persediaan, variabilitas persediaan, ukuran perusahaan, dan rasio lancar terhadap pemilihan metode penilaian persediaan barang dagangan pada perusahaan sektor dagang. Data dalam penelitian ini diperoleh dari perusahaan sektor dagang yang terdaftar di Bursa Efek Indonesia (BEI) yang memenuhi kriteria sampel. Pengujian hipotesis tidak berpengaruh dalam penelitian ini menggunakan analisa regresi logistik, karena variabel dependen dalam penelitian ini berbentuk variabel dummy. Hasil penelitian menunjukkan margin laba kotor, perputaran persediaan, variabilitas persediaan dan rasio lancar tidak berpengaruh terhadap pemilihan metode penilaian persediaan barang dagangan. Berbeda dengan hasil pengujian pada variabel ukuran perusahaan yang menunjukkan berpengaruh terhadap pemilihan metode penilaian persediaan barang dagangan. Berdasarkan hasil penelitian ini, manajer diharapkan memilih metode penilaian persediaan barang dagangan berdasarkan besarnya jumlah aset yang dimiliki. Penelitian ini terdapat keterbatasan yaitu banyaknya jumlah perusahaan yang terleminasi, karena pada salah satu tahun pengamatan dalam penelitian ini mengalami kelesuan ekonomi, yang mana entitas sektor dagang merupakan entitas yang paling berpengaruh akibat kelesuan tersebut.
PENENTUAN HARGA JUAL PRODUK DENGAN PENDEKATAN MODEL HEDONIK: KASUS DI KOTA BANJARMASIN DAN KOTA SURABAYA Chairina, Chairina
SINERGI : Jurnal Riset Ilmiah Vol. 1 No. 12 (2024): SINERGI : Jurnal Riset Ilmiah, Desember 2024
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/z3rf7r98

Abstract

This research aims to know at the factors that determine the selling price of houses in Banjarmasin City and Surabaya City. The Hedonic Price Method is used to evaluate environmental services, where the presence of environmental services directly influences the selling price. The selling price can be influenced by land area, building area, number of space (bedrooms and bathrooms), certificate of ownership, quality of building materials, security and access to public facilities. Research approach is used with quantitative statistics. Housing sales data of 50 samples were analyzed for each city obtained randomly. Total sample safety with 100 observations. Regression method with Principal Component Analysis (PCA) is used to test the research hypothesis and is processed with Minitab software version 19. Based on the results of the analysis, the factors that influence the selling price of houses in the city of Surabaya are land area, building area, number of rooms and number of bathrooms. While the factors that determine the selling price in the city of Banjarmasin are building area, certificates, quality of building materials and building facilities.
Co-Authors Alfian Alfian Amri, Muhammad Khairul Ardi Ardi Armia - Asnawi Asnawi Bonansyah, Albert Candrasa, Limega Daulay, Wan Akbar Arramadhan Dewi, Dian Kemala Elazhari, Elazhari Farhani, Putri fatimah Fatimah Hafizah, Nurul Harsono, Subambang Hasibuan , Dini Amalia Hikmah, Nor Hikmah, Nor Husain, Muhammad Rizky Husain, Muhammad Rizky Hutagaol, Jarungjung Ida Zulfida, Ida Ikroma, Najmi Ismayani Ismayani Kadir Kadir Kharisma, Citra Puja Lutfi, Nada Masitah, Tina Herianty Monica Rahardian Ary Helmina Muhammad Aqil Muhammad Yasin Nadhira, Ahmad Nasution, Ridwan Novita Weningtyas Respati nur subiantoro Panjaitan, Naura Hamidah Paramitha, Cyndi Pioner Pelawi Pratiwi, Radila Priono, Joko Purba, Fitri Annisa Rahmaniah, Rahmaniah Raihan, Nur Ramadhan, Zuhri Ramadhani, Siti Rasidah Rasidah, Rasidah Reza Hanafi Lubis RINI RINI Riyanti Riyanti Rudhani, Goenersya Haidar Rusma Nailiah Sahid, Muhammad Sairun, Aryani Saputri, Indah Sarwani Sarwani, Sarwani Septika , Ghina Shila, Nadia Frety Sibuea, Nunti Silvia Paramita Sinaga, Fadli Siti Sarah Fitriani, Siti Sarah Situmeang, Mahyudin Sri Wahyuna, Sri Sriyanto, Darmawan Subaktiar, Subaktiar Suhaili, Achmad Syamaun, Arifin Tarigan, Purnaya Sari Tulim, Anto Utami, Lola Citra Yusri Yusri