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Iyonu, Mentari Ariesta
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Economics, Econometrics & Finance

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ANALISIS KONTRIBUSI PAJAK KENDARAAN BERMOTOR DAN BEA BALIK NAMA KENDARAAN BERMOTOR (PKB&BBNKB) TERHADAP PENDAPATAN ASLI DAERAH DI SAMSAT KABUPATEN GORONTALO Radjak, Lukfiah Irwan; Yusuf, Fitria Melynsyah; Iyonu, Mentari Ariesta; Ayuba, Bambang Sevtian
JSAP : Journal Syariah and Accounting Public Vol 7, No 1 (2024): Juli 2024
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.7.1.30-42.2024

Abstract

This research aims to measure the contribution of PKB & BBNKB in Samsat Gorontalo Regency to the Local Revenue in Gorontalo Province. This research used quantitative description. Data collection techniques are done through observation, data collection, and documentation. Based on the results of the research that has been done and the description of the discussion, it can be concluded that the contribution of PKB & BBNKB to PAD at Samsat Gorontalo Regency for the last four years is in the category of less, after calculating the average contribution of PKB & BBNKB to PAD is only 15.9%, this refers to the classification of contribution criteria according to the Ministry of Home Affairs No. 690.900.327. 1996. With a growth rate in 2019 of 14%, then in 2020, the growth rate of PKB & BBNKB decreased by 22%. In 2021, the growth rate of PKB & BBKB increased by 22%, and in 2022 only increased by 2%. With an average increase in the realization of PKB & BBNKB revenue at Samsat Gorontalo Regency of 4%, it is categorized as unsuccessful when referring to the Domestic Decree Number 13 of 2006 concerning Guidelines for Performance Assessment of Regional Companies. 
ANALISIS PENERIMAAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH PADA BAPEDA (BADAN PENDAPATAN DAERAH) KABUPATEN GORONTALO Lantowa, Felmi; Iyonu, Mentari Ariesta
JSAP : Journal Syariah and Accounting Public Vol 6, No 2 (2023): Desember 2023
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.6.2.135-151.2023

Abstract

One source of local revenue (PAD) is restaurant tax. This is in accordance with law number 28 of 2009 article 11 which states that the restaurant tax rate is set at a maximum of 10%. In general, the function of local taxes is used for the public interest and mostly for the prosperity of society. The aim of this research is to analyze restaurant tax revenues against local revenue at the Gorontalo district regional revenue agency. The research results show that there was a spike or realized restaurant tax revenue in 2017-2019, but in 2020-2022 there was a decline in regional tax revenue. This is partly caused by inaccuracies in taxpayer reporting.
Analisis Rasio Keuangan di PT. Bank Muamalat Iyonu, Mentari Ariesta; yusuf, sri dewi
JSAP : Journal Syariah and Accounting Public Vol 5, No 1 (2022): JULI 2022
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.5.1.37-50.2022

Abstract

To assess the financial condition and performance of a company, especially at Bank Muamalat Indonesia (BMI), the benchmark that is often used is a ratio or index that can connect two financial data. Analysis and interpretation of various ratios can provide a better view of the financial condition and performance of a company compared to financial data that is not in the form of ratios. Ratios that are usually used are liquidity ratios, profitability ratios and solvency ratios. The liquidity ratio shows BMI's ability to meet short-term obligations that must be met immediately by using current assets, or the company's ability to meet its financial obligations when billed. To measure the liquidity ratio, two ratios can be used, namely the current ratio and the quick ratio. The higher the earnings per share of the company, the higher the level of dividends distributed. The increase in the level of dividend payments will signal to investors that the company's profitability is getting better. Meanwhile, solvency is the company's ability to finance all financial debts, both long-term and short-term debt at the time of liquidation. The higher the ratio, the less company funds provided by shareholders, so it can be assumed that the company has a higher liquidity risk. 
PENGARUH KONTRIBUSI DAN EFISIENSI PENDAPATAN ASLI DAERAH TERHADAP PENDAPATAN DAERAH DI KABUPATEN GORONTALO Iyonu, Mentari Ariesta; Pakaya, Mohamad; Ali, Yuwin
JSAP : Journal Syariah and Accounting Public Vol 5, No 2 (2022): DESEMBER 2022
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.5.2.47-59.2022

Abstract

This research was conducted at the Regional Government Finance Agency of Gorontalo Regency. The purpose of this study was to see the effect of the dependent variable, namely the contribution and efficiency of PAD on the dependent variable, namely regional income. This research uses multiple linear regression method. The results of this study indicate that contribution and efficiency have a simultaneous and significant effect on the Gorontalo Regency area while partially contributing positively and significantly to regional income because if the contribution increases then regional income will experience an increase and efficiency has a negative and significant effect because if efficiency increases then income area will decrease.
PERAN KOMUNIKASI BISNIS ISLAM DALAM PENINGKATAN PENJUALAN E-COMMERCE SYARIAH DIKOTA MEDAN Pratami, Arifa; Hadi, Muhammad; Iyonu, Mentari Ariesta
JSAP : Journal Syariah and Accounting Public Vol 5, No 2 (2022): DESEMBER 2022
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.5.2.60-71.2022

Abstract

In the current era of globalization and technological advances, it has a major influence on people's lifestyles and economic activities, including in fulfilling household and personal needs and desires. As is the case in the behavior of buying and selling goods online, one of which is through e-commerce or other sales services, Indonesia, which is the largest Muslim country in the world, provides opportunities for every company to create innovations such as in terms of providing e-commerce services. Particularly in the nature of sharia e-commerce, which are currently increasingly in demand by the public, such as Shoppe Berkah, Tokopedia Salam and Lazada Amanah. This study examines the increase in sales of Islamic e-commerce with Stuctural Equation Modeling (SEM) analysis. This research is built on the basis of ethics and Islamic business communication principles which explain that the exchange of messages or information with other parties within the business sphere must be based on Islamic rules. This study found that variables that have an influence on increasing sharia e-commerce sales, namely people's purchasing power and implementation of sharia contracts and Islamic business communication variables have no significant effect on increasing sharia e-commerce sales. 
Co-Authors Ali, Yuwin Ayuba, Bambang Sevtian lantowa, felmi Lukfiah Irwan Radjak, Lukfiah Irwan Muhammad Hadi Pakaya, Mohamad Pratami, Arifa Sri Dewi Yusuf yusuf, fitria melynsyah