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All Journal Jurnal Ilmiah Manajemen "E M O R" JURNAL MANAJEMEN BISNIS Jurnal Ekonomi, Akuntansi, dan Manajemen Multiparadigma (JEAMM) JER Jurnal Ekonomi Bisnis Digital Atestasi : Jurnal Ilmiah Akuntansi
Suwito Suwito
Universitas Khairun
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Praktik Penilaian Tata Kelola Keuangan Desa (Survey di Kepulauan Maitara Kota Tidore Kepulauan) Suwito Suwito
Jurnal Ekonomi, Akuntansi dan Manajemen Multiparadigma (JEAMM) Vol 2, No 2 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/jeamm.v2i2.2196

Abstract

Penelitian ini bertujuan untuk mengungkap praktik penilaian Tata Kelola Keuangan desa di Kepulauan Maitara Kota Tidore Kepulauan. Tatakelola pada konteks ini meliputi Transparansi, Akuntabiliti dan Partisipasi. Transparansi merupakan konsep keterbukaan informasi yang dibangun atas dasar kebebasan memperoleh informasi yang berkaitan dengan kepentingan publik secara langsung dapat diperoleh mereka yang membutuhkan. Akuntabilitas menjadi kewajiban organisasi mempertanggungjawabakan dan menjelaskan proses dan capaian tujuan baik yang bersifat keuangan maupun non keuangan kepada pemangku kepentingan. Akuntabilitas keuangan merupakan kewajiban organisasi mempertanggungjawabakan dan menjelaskan proses dan capaian tujuan berkenaan dengan keuangan organisasi. Akuntabilitas non keuangan berkenaan dengan pertanggungjawaban kepada Tuhan, Sosial dan Lingkungan Alam. Sedangkan partisipatif menggambarkan keterlibatan masyarakat dalam pembuatan keputusan baik secara langsung maupun tidak langsung melalui lembaga perwakilan yang dapat menyalurkan aspirasinya. Partisipasi tersebut dibangun atas dasar kebebasan berasosiasi dan berbicara serta berpatisipasi secara konstruktif. Dengan menerapkan konsep tata kelola keuangan desa dengan baik, diharapkan dapat menciptakan keterlibatan masyarakat dalam proses penyelenggaraan pemerintahaan desa dan akhirnya memberikan multiplayer efek terhadap peningkatan kualitas hidup dan kesejahteraan Masyarakat Desa. Untuk mencapai tujuan ini, Peneliti menggunakan pendekatan kualitatif dengan metode analisis deskriptif
MENGUNGKAP AKUNTABILITAS PENERIMAAN PAJAK DAERAH DAN RETRIBUSI DAERAH DI BADAN PENDAPATAN DAERAH KABUPATEN HALMAHERA TENGAH suwito s; Yustiana Djaelani; Eka Saraswati
Jurnal Ekonomi, Akuntansi dan Manajemen Multiparadigma (JEAMM) Vol 1, No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/jeamm.v1i1.1266

Abstract

Pajak Daerah dan Retribusi Daerah merupakan dua komponen penting dalam penerimaan Pendapatan Asli Daerah di Kabupaten Halmahera Tengah.Tanggung Jawab penerimaan Pajak Daerah dan Retribusi Daerah dilakukan oleh Badan Pendapatan Daerah Kabupaten Halmahera Tengah. Sebagai salah satu Satuan Kerja Perangkat Daerah (SKPD) di Kabupaten Halmahera Tengah, Badan Pendapatan Daerah bertindak sebagai koordinator dari SKPD yang memiliki keterkaitan atas Pengelolaan Pajak Daerah dan Retribusi Daerah.Berdasarkan tugasnya tersebut, sehingga timbulnya pertanyaan Bagaimana Akuntabilitas atas penerimaan Pajak Daerah dan Retribusi Daerah di Kabupaten Halmahera Tengah.Penelitian ini dilakukan dengan menggunakan metode kualitatif yang menitikberatkan perhatiannya pada pertanyaan yang diungkapkan oleh informan dari aparatur Badan Pendapatan Daerah. Analisis data dilakukan dengan empat tahapan, antara lain: 1) Pengumpulan data, 2) Penyajian Data, 3) Reduksi Data, 4) Kesimpulan dan Verifikasi Data. Hasil penelitian ini menunjukan bahwa Akuntabilitas atas penerimaan Pajak Daerah dan RetribusiDaerah pada Badan Pendapatan Daerah Kabupaten Halmahera Tengah terdiri dari Keterbukaan, Tanggung Jawab Kinerja, Pengawasan, Tanggung Jawab Internal, dan Penyelenggaraan Pelayanan. Keterbukaan dapat dipahami sebagai keterbukaan aparatur Badan Pendapatan dalam penerimaan pajak dan retribusi.Tanggung Jawab Kinerja dapat dipahami sebagai bagaimana tanggung jawab yang dilakukan Badan Pendapatan Daerah.Pengawasan dapat dipahami sebagai bentuk pengawasan yang dilakukan Badan Pendapatan Daerah dalam penerimaan Pajak dan retribusi.Tanggung Jawab Internal dapat dipahami sebagai tanggung jawab di dalam Badan Pendapatan Daerah atas penerimaan pajak dan retribusi. Dan Penyelenggaraan Pelayanan dapat di pahami sebagai cara pelayanan yang diberikan Badan Pendapatan Daerah. Kata Kunci: Akuntabilitas, Pajak dan Retribusi, Keterbukaan, Tanggung Jawab Kinerja, Pengawasan, Tanggung Jawab Internal, dan Penyelenggaraan Pelayanan.
OPTIMALISASI SERVICE QUALITY PADA USAHA MIKRO, KECIL DAN MENENGAH DI KOTA TERNATE Abdul Rahman Jannang; Suwito Suwito Suwito; Marwa Marwa Marwa
Jurnal Ilmiah Manajemen "E M O R" Vol 5, No 2 (2021): Desember
Publisher : Universitas Muhammadiyah Luwuk Banggai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32529/jim.v5i2.1418

Abstract

Usaha Mikro, Kecil dan Menengah (UMKM) mempunyai peranan penting dan strategis bagi pertumbuhan ekonomi suatu negara, baik itu negara yang sedang berkembang maupun negara yang sudah maju. Industri restoran dan rumah makan hingga saat ini masih mendominasi sebagai slaah satu bentuk usaha yang memiliki prospek yang cukup bagus kedepan, bahkan dalam kondisi krisis ekonomi sekalipun. Tujuan penelitian ini adalah menganalisis pengaruh Service Quality terhadap loyalitas konsumen yang dimediasi kepuasan konsumen, maupun dimoderasi oleh variety seeking. Jumlah sampel yang digunakan sebanyak 50 responden sebagai pengunjung di rumah makan dan minuman di Kota Ternate. Data yang terkumpul dianalisis dengan menggunakan Path Analysis dan Moderated Regression Analysis (MRA) dengan bantuan software Statistical Product and Service Solutions (SPSS) versi 26. Hasil analisis data menunjukkan bahwa Service Quality berpengaruh terhadap loyalitas konsumen, namun Service Quality tidak berpengaruh terhadap kepuasan konsumen, walaupun kepuasan konsumen berpengaruh terhadap loyalitas konsumen, serta Variety Seeking bukan sebagai variable moderasi hubungan Service Quality terhadap loyalitas konsumen
Phenomenological Study: Analysis of The Management of Regionally Owned Enterprises Hasanudin Ali; Suwito; Hartaty Hadady
Jurnal Manajemen Bisnis Vol. 9 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v9i2.337

Abstract

This study aims to describe and describe the meaning of reality about the conception and unravel the legal observance of the managers of the Kie Raha Mandiri Regional Company by exploring the structure of their consciousness. The method used is a qualitative method, with the author chosen phenomenological approach, which is the stage of Husserl's transcendental phenomenological analysis. Husserl's transcendental phenomenology emphasizes subjectivity and uncovers the essence of experience through merging fact and ideal. The data sources used are primary and secondary data. In contrast, the technical data collection is Observation, Interview, and Documentation, as well as data analysis using Miles And Huberman's theory, namely, data collection, data reduction, display data, and concluding. The results showed that results of this study showed that: (1) the planning aspects were not apparent both in the short, medium, and long term, the management of the core business was ineffective, the amount of capital participation was not by the profits obtained; (2) Organizing is not based on administrative principles, both HR capabilities, specialization, task hierarchy, and authority and responsibility: (3) The actuating has not run optimally, the ability of the leadership is weak, and the ability of the SDM is limited: (4) the control function of the supervisory board is still weak until it suffers significant losses
Assessment of E-Procurement of Construction Products and Services Irmawaty Tjan; Muhammad Syafi'i A. Basalamah; Abdul Hadi Sirat; Suwito
Jurnal Manajemen Bisnis Vol. 10 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v10i1.491

Abstract

According to Presidential Regulation No. 54 of 2010 governing Procurement of Government goods/services and its revisions, this research seeks to assess the efficacy of e-Procurement using e-Tendering procedures. Qualitative methods were used in this investigation. The information was gathered through conducting in-depth interviews with members of the procurement committee, as well as providers, companies, and relevant documents. Descriptive case and context analysis is employed for this analysis. The review of the e-procurement implementation at the North Maluku PUPR Construction Services selection implementation center revealed that the process had gone smoothly. This is evident from the study of e-several procurement's dimensions and the various means through which its goals might be attained. Presidential Regulation No. 4 of 2015 governs the use of e-Procurement. Human resources in the Working Group were found to be a positive factor in terms of e-viability Procurement's in this study's findings, while a lack of socialization, a dearth of LPSE human resources, an absence of training, inadequate infrastructure, frequent updates to the SPSE application's version, a lack of regional regulations governing the electronic procurement of goods and services, and a lack of funding were found to be negative factors.
Motor Vehicle Tax Management in North Maluku Province Muhammad Zein Albugis; Abdul Hadi Sirait; Suwito
Jurnal Economic Resource Vol. 5 No. 1 (2022): March-October
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v5i1.242

Abstract

The purpose of this study was to determine the obstacles faced in the implementation of Motor Vehicle Tax Management in North Maluku Province, especially at UPTD SAMSAT Ternate City and North Halmahera, the obstacles faced in Motor Vehicle Tax Management and efforts to overcome these obstacles. The data analysis technique used is qualitative research with an analytical descriptive approach. The results showed that the management of motorized vehicle tax in North Maluku Province, especially at UPTD SAMSAT, Ternate City and North Halmahera was in accordance with applicable regulations, and tax revenues were also quite large. Even so, there are still obstacles to tax management, both external and internal. There have been several efforts made to improve and optimize regional income from the motor vehicle tax sector, especially in terms of reforming the organization, improving the quality of Human Resources and improving facilities and infrastructure, which, of course will involve all stakeholders.
Refocusing on Reallocation of Regional Shopping During the Pandemic Covid-19 in the Government of North Maluku Province Salis Ariza Abdi Hidayat; Abdul Hadi Sirait; Suwito
Jurnal Economic Resource Vol. 5 No. 1 (2022): March-October
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v5i1.247

Abstract

Refocusing and Reallocating Regional Expenditures During the COVID-19 Pandemic in the North Maluku Provincial Government. This study aims to describe the management of refocusing activities and reallocation of the regional budget of the North Maluku Provincial Government for Fiscal Year 2020. The research method used is descriptive qualitative research with a case study approach. The North Maluku Provincial Government rationalized the regional expenditure budget to obtain funds for handling COVID-19 in the form of refocusing regional spending on 17 SKPDs amounting to Rp. However, the expenditure rationalization value did not reach the percentage according to the provisions of the Minister of Home Affairs and the Minister of Finance. There are problems in implementing expenditures resulting from refocusing activities and reallocating budgets, including planning for the procurement of goods and services in the health sector, which is not appropriate, and the use of funds for activities that are not directly related to the handling of the COVID-19 pandemic. Accountability for spending from the results of refocusing activities and reallocating budgets shows that more use of funds is realized in the form of purchasing medical devices, providing honoraria, and official travel expenses.
The Influence of the Age of Local Government on the Characteristics of Local Governments on the Financial Performance of Local Governments in North Maluku Province Rendhy; Hartaty Hadady; Suwito
Jurnal Economic Resource Vol. 5 No. 1 (2022): March-October
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v5i1.256

Abstract

The purpose of the study was to find out and obtain empirical evidence about the size of local governments, the level of wealth of local governments, the level of dependence on the central government, the age of local governments, capital expenditures, and the findings of BPK influence the financial performance of local governments. This study uses quantitative research methods with 11 research objects. The data analysis method used in this study was multiple linear regression analysis with purposive sampling as the sampling technique. The data analysis method used in this study is SPSS software version 22. The results show that the size of the local government, the level of local government wealth, the level of dependence on the central government, the age of the local government, capital expenditure, and BPK findings affect the financial performance of local governments.
PENGARUH PROFITABILITAS, LEVERAGE, PERTUMBUHAN PENJUALAN, DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK Raida Rajak; Suwito Suwito
Jurnal Ekonomi Bisnis Digital Vol 3 No 2 (2024): Artikel Riset Juli 2024
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebidi.v3i2.354

Abstract

The purpose of this study was to determine the effect of profitability, leverage, sales growth and capital intensity on the tax avoidance. The sampling method used is purposive sampling. The population in this study is the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) period 2016-2020. The population in this study was 176 observations (62 companies). The results showed that capital intensity has positive effect on the tax avoidance. Profitability has negative effect on the tax avoidance. While leverage and sales growth have no effect on tax avoidance.
The Chain of Business Failures Village Owned Enterprises Gain Profits and Create Community Welfare Suwito Suwito; Abdullah W Jabid
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i1.20

Abstract

This study aims to uncover the chain of Village Owned Enterprises (BUMDes) business failures in the West Halmahera Regency. BUMDes business is a village government business that is run to achieve the goals of profit and society welfare. Empirical facts show that after the Village formed BUMDes and made a sizeable Equity Participation in BUMDes, what happened was that BUMDes BUMdes businesses experienced suspended animation. As a result, until now, the existence of BUMDes has not been able to contribute to Village Original Revenue and improve the welfare of rural communities as expected by the Village and the Community. The researcher uses a qualitative approach with the Transcendental Phenomenology method to achieve this goal. The research information includes elements of the village government, BUMDes managers, and village communities who have been in contact with BUMDes. The study results provide evidence that the failure of the BUMDes business is caused by the high conflict of interest of the village head and the indifference of the Village Consultative Body (BPD) towards BUMDes. This research contributes theoretically to the development of regional financial management science and information material for the West Halmahera Regency Government to make it easier for local governments to break the chain of failure of the BUMDes business.
Co-Authors Abdul Hadi Sirait Abdul Hadi Sirat Abdul Rahman Jannang Eka Saraswati Hartaty Hadady Hasanudin Ali Irmawaty Tjan Jabid, Abdullah W. Marwa Marwa Marwa Muhammad Syafi'i A. Basalamah Muhammad Zein Albugis Raida Rajak Rendhy Salis Ariza Abdi Hidayat Yustiana Djaelani