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Journal : Visi Sosial Humaniora

Analisi Kontribusi dan Efektivitas Penetapan NJOP Berdasarkan Perhitungan Pajak Daerah Pada Badan Pengelolaan Keuangan dan Pendapatan Daerah Kata Gunungsitoli Zebua, Fransiska Riang Hati; Buulolo, Nanny A.; Harefa, Idarni; Zai, Kurniawan S.
Visi Sosial Humaniora Vol. 5 No. 1 (2024): Visi Sosial Humaniora: Edisi Juni 2024
Publisher : LPPM Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/vsh.v5i1.2308

Abstract

The realization of land and building tax in the Gunungsitoli City Government in 2021-2022 does not correspond to the level of contribution and effectiveness in PAD revenue which is still classified as very low. This research aims to analyze how big the contribution and effectivenes of land building taxes is in increasing the Regional Original Income of Gunungsitoli City. The research method used is a quantitative descriptive method that uses secondary data and literature with the data source coming from the Regional Financial and Revenue Management Agency (RFRMA) of Gunungsitoli City. In this research, the time period used was 2021-2022 with data analysis using overlay analysis techniques. The research results show that the contribution value is carried out using a tax and levy revenue matrix based on an overlay analysis for 2021-2022. In the 2 (two) year period from 2021 - 2022, the value of the land and building tax contribution includes the criteria for very less in contributing to local original.
Pengaruh Gaya Hidup Terhadap Perilaku Keuangan Mahasiswa Fakultas Ekonomi Universitas Nias Mendrofa, Aftitin Desti; Bate’e , Maria Magdalena; Harefa, Idarni; Zai , Kurniawan Sarototonafo
Visi Sosial Humaniora Vol. 5 No. 1 (2024): Visi Sosial Humaniora: Edisi Juni 2024
Publisher : LPPM Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/vsh.v5i1.2310

Abstract

Lifestyle is how a person behaves to allocate money and time which is expressed in activities, interests and opinions. Meanwhile, financial behavior is a person's ability to manage, namely planning, budgeting, checking management, controlling, searching and storing daily financial funds. As for the lifestyle of students at the Faculty of Economics, Nias University, which influences their financial behavior and how much influence lifestyle has on the financial behavior of students at the Faculty of Economics, Nias University. The research results show that: (1) Lifestyle has a positive effect on Financial Behavior. This is justified by the value of valid data processing results for Variables Therefore, the reliability test of these two variables can be declared reliable because the Cronbach Alpha value is above 0.6. (2) The correlation result with the SPSS software method is 0.919. This figure shows that the significant value is 0.919>0.05, which means that there is no correlation in this study. (3) The coefficient of determination of the R Square value shows a value of 0.844. If the percentage is at a value of 84%, this is the value of the Lifestyle variable that can be explained. (4) The results of the t test for variables X and Y processed in this research Ha are accepted and Ho is rejected, meaning that there is a significant influence of variable
Co-Authors Aceh, Masmunira Ayler Beniah Ndraha Baene, Diana Novita Bate'e, Maria Magdalena Bate'e, Nefirman Batee, Maria Magdalena Bate’, Maria M Bate’e , Maria Magdalena Bate’e, Maria Magdalena Bate’e, Putri Clarita Bawamenewi Bu'ulolo, Nanny Artatina Buulolo, Nanny A. Buulolo, Nanny Artatina Bu’ulolo, Nanny Bu’ulolo, Nanny A. Bu’ulolo, Nany Artatina Daeli, Seniati Duha, Tiarni ELIYUNUS WARUWU Faebuadodo Hulu, Perlindungan Fanaetu, Yuternalis Juniter Fatolosa Hulu Fredika Ade Pratama Agustiawan Gea, Alberman Ekarius Gea, Ester Kurniawati Gea, Herry Andrinata Gea, Jeliswan B.I.J Gea, Jeliswan Berkat Iman Jaya Gea, Mei Berkat Syukur Gea, Melianus Gea, Yosua Victorada Gulo, Boby Marthin Gulo, Erwinta Gulo, Heniwati Gulo, Pasti Kasih Gulo, Resman Gulo, Susimawati Gulo, Yenni Tri Yanti Halawa, Fanotona Halawa, Forman Halawa, Lidia Warisani Halawa, Odaligo Harefa, Feberni Harefa, Lican Nirmala Harefa, Ronand Sona Sowa’a Harefa, Sadari Haria, Reklis Putri Hia, Litani Yakini Hondo, Elgius Hulu, Antonius Julius Hulu, Denesti Hulu, Fatolosa Hulu, Juli Herdiman Hulu, Parlindungan F Hulu, Perlindungan Faebuadodo Hulu, Protection F. Hulu, Yolan Selviana Humendru, Hence Anycolony Kakisina, Sophia Molinda Lahagu, Feberlius Lahagu, Maret Iman Laia, Aluiwa'auri Laia, Otanius Laia, Veronika Fatina Laoli, Jeni Astuti Laoli, Meri Eka Lestari Laowo, Ridho Tri Aman Larosa, Sri Nibenia Larosa, Sweecth Lestari Lase, Febri Liani Putri Lase, Heseziduhu Lase, Kartini Lase, Kasiani Lase, Murniwati Lase, Nasrul Efendi Lase, Petrus Lase, Ramalan Wati Marulafau, Imadulhaq Meiman Hidayat Waruwu Mendrofa, Aftitin Desti Mendrofa, Martha Surya Dinata Mendrofa, Norbert Gabrielle Charasi Mendrofa, Sepriani Mendrofa, Soterman Fotendo Kristian Mendrofa, Syah Abadi Mendrofa, Yupiter Nazara, Delnovi Yanti Nazara, Setiaman Ndraha, Katharina Kaeni Wartey Jemefal Jens Ndraha, Oktaviani Ndruru, Bernada Ndruru, Efenis Odaligoziduhu Halawa Permana Harefa, Abdiwan Dixit Putra, Heri Melvin Sah S Zai, Kurniawan Saota, Imelda Wulansari Serniati Zebua Sophia Molinda Kakisina Tafonao, Sinta Ardiyanti Putri Telaumbanua, Aferiaman Telaumbanua, Daniel Anugrah Prima Telaumbanua, Ledi Triranto Telaumbanua, Otolius Telaumbanua, Sofyan Fran Wijaya Telaumbanua, Widya Fransiska Wansyah Putra Harefa, Ider Waruwu, Frisca Angela Waruwu, Jhon Ervin Waruwu, Meiman H. Waruwu, Mira Mista Waruwu, Putri Destari Waruwu, Walina Yuterlin Zalukhu Zai , Kurniawan Sarototonafo Zai, Happy Notatema Zai, Kurniawan S. Zai, Kurniawan Sarototonafo Zai, Vinsen April Linus Zalukhu, Dinda Juliyana Zalukhu, Risma Nelly Zalukhu, Sukur Puji Iman Zalukhu, Yuterlin Zamasi, Berkat Perlindungan Zebua, Adil Setia Zebua, Alfandi Zebua, Andri Krisman Zebua, Dedi Irawan Zebua, Emanuel Zebua, Fakta Solala Zebua, Fransiska Riang Hati Zebua, Idam Eltri Zebua, Indirwan Zebua, Silvan Solaso Zebua, Triwan Putra Zega, Binsar Jun Imer Zega, Dede Kurniawan Zega, Irfan Zega, Nurhayati Zega, Sadarman Zendrato, Hasrat Damai Aprilliaman Zendrato, Lois Ihcasia Zendrato, Sejoiman