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All Journal Jurnal Ilmiah Manajemen "E M O R" JURNAL MANAJEMEN BISNIS Jurnal Ekonomi, Akuntansi, dan Manajemen Multiparadigma (JEAMM) Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) 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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Journal : JER

 1 
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.
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 Ririn A. Muhamad Rusman Soleman Salis Ariza Abdi Hidayat Yustiana Djaelani