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All Journal Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak
Nur Eliza Siregar
Unknown Affiliation
Economics, Econometrics & Finance Other

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Pajak Bumi dan Bangunan (PBB) Nazwa Alya Putri; Nur Eliza Siregar; Kholidatul Jamilah Nasution
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 2 (2025): Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i2.1176

Abstract

The Land and Building Tax (Pajak Bumi dan Bangunan or PBB) is one of the regional taxes that plays a strategic role in increasing local revenue (Pendapatan Asli Daerah or PAD). PBB is levied on taxable objects in the form of land and/or buildings, as well as on taxpayers who own or control these objects. This study aims to analyze the role of PBB in supporting regional development, the level of public awareness in paying PBB, and the challenges in its collection process. The research uses a descriptive qualitative approach with data collected through literature studies and documentation. The results show that PBB significantly contributes to PAD, especially in areas with rapid property growth. However, there are still obstacles such as lack of public outreach, suboptimal administrative systems, and varying levels of taxpayer compliance. Therefore, efforts are needed to improve service systems, educate the public, and strengthen regulations in the implementation of PBB to ensure it is more effective and efficient in supporting regional development.
ANALISIS PERENCANAAN DAN PENGENDALIAN ANGGARAN PADA USAHA MIKRO MINUMAN KOPI: STUDI KASUS KOPI JAJJAN Nur Eliza Siregar; Meyla Dwi Bastina; Azzahra Dinda Aulia; Dini Vientiany
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i1.8465

Abstract

This study aims to analyze the preparation of a sales budget as a financial planning and control tool in the Kopi Jajjan business. The sales budget plays an important role in helping business owners determine sales targets, estimate revenue, and support managerial decision-making. This research uses a descriptive quantitative approach with a case study of Kopi Jajjan. The data consist of sales data, demand projections, and revenue estimates prepared on a monthly and quarterly basis. The results show that a systematic sales budget provides a more structured financial overview, improves business planning efficiency, and helps anticipate market uncertainty risks. Through the implementation of a sales budget, Kopi Jajjan is able to plan business strategies more effectively and sustainably. This study is expected to serve as a reference for MSMEs in preparing sales budgets as a foundation for business financial management
Co-Authors Azzahra Dinda Aulia Dini Vientiany Kholidatul Jamilah Nasution Meyla Dwi Bastina Nazwa Alya Putri