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All Journal Jurnal Riset Akuntansi Soedirman Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE)
Bendiktus Gulo
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Economics, Econometrics & Finance

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EFEKTIVITAS IMPLEMENTASI KEBIJAKAN PAJAK RUMAH KOS (Studi Di Kabupaten Banyumas) Bendiktus Gulo; Bambang Agus Pramuka; Rasyid Mei Mustafa; Uswatun Hasanah
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 2 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.682 KB) | DOI: 10.32424/1.jras.2022.1.2.8046

Abstract

The boarding house tax is one of the local tax objects that include in the hotel tax which is one of the sources of local taxes used to contribute to regional income. However, the implementation of the boarding house collection policy is still not effective in Banyumas Regency. so that, the realization of revenue from the boarding house tax is still low and far from the expectations of the Banyumas Regency government. The purpose of this study is to see and analyze the reasons why the implementation of the boarding house tax in Banyumas Regency is not effective. The type of research used is descriptive qualitative research. The informants of this research are Badan Pendapatan Daerah Banyumas (Bapenda) staff, boarding house owners, and local village administrations. Data collection techniques in this research are used semi-structured interviews, observation, and documentation. The data analysis technique in this study uses the Miles and Huberman model whose activities include data reduction, data display, and conclusion. The results of this study indicate that: (1) Socialization of the boarding house tax policy has not been carried out optimally, and there is a lack of coordination between Bapenda and the local village government. (2) The Bapenda staff in carrying out policy implementation is still inadequate and doesn't have special inspection staff, (3) Bapenda is still not serious in maximizing the potential for boarding house taxes. (4) The Self Assessment System as a boarding house tax collection system is an obstacle to the realization of house tax collection because Bapenda does not have more control over collecting boarding house taxes. (5) The awareness of boarding house taxpayers is still very low in Banyumas Regency. (6) boarding house tax regulations are still not detailed and specifically regulate the boarding house tax.
Peningkatan Literasi Keuangan dan Pemisahan Aset Pribadi dengan Aset Usaha pada UMKM Kecamatan Sepatan Timur Kabosu, Maria Yosefa; Bendiktus Gulo; Ratna Dahmayanti; M. Zulqisthi; Holiawati; Nofryanti
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 2 (2026): Agustus: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v5i2.9674

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have a very significant contribution to Indonesia's economy and also help contribute to the national Gross Domestic Product (GDP). Unfortunately, financial management is still a major challenge for many MSME players today. They generally get stuck in classic problems, such as mixing personal money with business capital, neglecting daily cash recording, and struggling to get capital injections from the banking sector. This study is based on Community Service activities aimed at improving the financial literacy of MSME players in the Sepatan Timur District through education on modern financial management strategies. The implementation methods used include a participatory approach through educational counseling, interactive discussions, and direct consultations. The material covered included cash flow management, the importance of separating personal and business assets, and simple financial planning techniques. The results showed that after the educational intervention, participants gained a much more comprehensive understanding of the importance of structured financial management in efforts to boost business credibility. This understanding directly contributes to MSMEs' readiness to increase their chances of accessing funding from formal financial institutions. The program received a positive response and is estimated to help push the growth of MSMEs towards becoming more professional, sustainable, and competitive in an increasingly challenging market.
Co-Authors Bambang Agus Pramuka Holiawati Kabosu, Maria Yosefa M. Zulqisthi Nofryanti Rasyid Mei Mustafa Ratna Dahmayanti USWATUN HASANAH