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Journal : KOLONI

ANALISIS PERENCANAAN DAN EVALUASI ANGGARAN DALAM MENINGKATKAN KINERJA PADA KANTOR PELABUHAN PERIKANAN NUSANTARA SIBOLGA Sinaga, Yohannes Gindo Roy Parulian; Hasibuan, Nur Ainun; Panggabean, Sriayu Aritha
KOLONI Vol. 2 No. 1 (2023): MARET 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/koloni.v2i1.401

Abstract

This research was conducted at Sibolga Fishing Port. The purpose of this study is to determine whether there is an effect of Budget Planning and Budget Evaluation on Financial Performance at Sibolga Fishing Port. The research method used is a quantitative method. The population in this study is the financial statement of 2019– 2021. The sampling technique in this study uses Nonprobability sampling: Saturated Sampling.This research uses quantitative descriptive method and data analysis method uses multiple regression analysis with hypothesis testing using t test and f test. Based on the results of the t test, it was found that the factors of Budget Planning and Budget Evaluation each had a significant effect on FinancialPerformance. Through the f test, it was found that Budget Planning and Budget Evaluationtogether had a positive effect on Business Perfor FinancialPerformance mance for Sibolga Fishing Port. The results of the coefficient of determination obtained a value of 81,80%. And the multiple linear regression test Y = 2,9496+ 0,247X1 + 0,139X2 it can be assumed that if the Budget Planning has increased by one-unit (%), then Financial Performance will decrease with a value of 0,24%, and if the Budget Evaluation has increased by one-unit (%) then Financial Performance will experience an increase with a value of 0,139%. Keywords: Budget Planning, Budget Evaluation, andFinancial Performance
ANALISIS KONTRIBUSI PENERIMAAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) PADA BADAN PENGELOLAAN KEUANGAN,PENDAPATAN DAN ASET DAERAH KOTA SIBOLGA Aldila, Dini Gusti; Hasibuan, Nur Ainun; Panggabean3, Sriayu Aritha
KOLONI Vol. 2 No. 1 (2023): MARET 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/koloni.v2i1.456

Abstract

This study aims to determine the contribution of restaurant taxes to local revenue (PAD) in Sibolga City in 2017-2021. This type of research is quantitative descriptive research. The data used is data on the Budget Realization Report of the Financial Management Agency, Revenue and Regional Assets of the City of Sibolga for 2017-2021. The technique used in this study uses the contribution analysis method. The results of the study show that restaurant tax in the 2017-2021 period has reached the target of restaurant tax revenue with an average target of 139.49%. The highest restaurant tax revenue was achieved in 2018 of 173.33%, and the lowest in 2020 of 95.27%. Restaurant tax has a contribution to local revenue (PAD). The average Restaurant Tax contribution given in the 2017-2021 period is 1.91%. The biggest contribution occurred in 2019, namely 2.85%. The smallest contribution occurred in 2017, namely 0.83%. From the results of this study, it can be concluded that the Contribution of Restaurant Taxes is very lacking in Sibolga City's Local Revenue (PAD) for 2017-2021. Keywords: Restaurant Tax, Regional Original Income (PAD)