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All Journal Jurnal GeoEkonomi OBOR: Oikonomia Borneo
Novita Dewi
Universitas Widya Gama Mahakam Samarinda
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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ANALISIS PENGELOLAAN PAJAK BUMI DAN BANGUNAN DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH Agus Riyanto; Martinus Robert Hutauruk; Novita Dewi
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i1.2.446

Abstract

This research aims to determine the management of PBB(Land and Building Tax) in increasing local revenue in Samarinda City. The research method uses qualitative research methods with data collection techniques in the form of interviews with the Head of the Samarinda City Bapenda. The results of this research are that the management of PBB in the city of Samarinda includes the management of socialization regarding PBB through events as well as the application of information technology in the form of smart PBB. Meanwhile, the factors that influence the management of PBB in the City of Samarinda are Taxpayer Compliance and the application of information and communication technology in the form of smart PBB
PENGARUH MEKANISME GCG TERHADAP PENGUNGKAPAN CSR PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BEI Agus Riyanto; Devy Putri Milanda; Reslianty Rachim; Novita Dewi; Abdi Kurniawan
OBOR: Oikonomia Borneo Vol. 6 No. 1 (2024): April
Publisher : University of Widya Gama Mahakam Samarinda

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Abstract

The aim of this research is to determine the influence of Good Corporate Governance (GCG) mechanisms on Corporate Social Responsibility (CSR) disclosure in coal mining sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The data collection technique used purposive sampling totaling 19 companies. This research uses multiple linear regression analysis with the help of the SPSS Ver 29 computer program. The research results show that Managerial Ownership has a positive and insignificant effect on CSR Disclosures, Institutional Ownership does not affect CSR Disclosures, the Board of Commissioners positively and significantly influences CSR Disclosures, the Audit Committee and the Board of Directors have a negative and significant effect on CSR Disclosures in listed mining sub-sector companies on the IDX for the 2018-2022 period. Simultaneously Managerial Ownership, Institutional Ownership, Board of Commissioners, Audit Committee and Board of Directors positively influence CSR Disclosure in mining sub-sector companies listed on the BEI for the 2018-2022 period
Co-Authors Abdi Kurniawan AGUS RIYANTO Agus Riyanto Devy Putri Milanda Martinus Robert Hutauruk Reslianty Rachim