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INDONESIA
Jurnal Ilmiah Akuntansi dan Humanika
Published by Universitas Pendidikan Ganesha
ISSN : 20893310     EISSN : 25992651     DOI : -
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Social Sciences
Jurnal Ilmiah Akutansi dan Humanikan Undiksha adalah jurnal ilmiah bertujuan untuk mempublikasikan artikel-artikel kajian empiris dan teoritis dalam bidang akutansi. Redaksi menerima artikel dalam bahasa Indonesia maupun Bahasa Inggris yang tidak dikirimkan atau telah dipublikasikan dalam jurnal lain. Penentuan artikel yang dimuat ditentukan oleh hasil review penyunting ahli. Jurnal ini terbit 3 kali dalam setahun.
Arjuna Subject : -
Articles 23 Documents
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Search results for , issue "Vol. 12 No. 3 (2022)" : 23 Documents clear
ANALISIS EFEKTIVITAS REALISASI RETRIBUSI DAERAH SERTA KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN BULELENG Wibawa, I Kadek Surya Wibawa; Werastuti, Desak Nyoman Sri
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 3 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i3.50432

Abstract

The purpose of the study conducted was to measure the effectiveness of the realization of the levy and the contribution to PAD and find out the factors that resulted in the non-achievement of the regional levy target and how to overcome obstacles that resulted in the non-achievement of the regional levy target. The research method used is qualitative descriptive analysis. The analysis carried out shows that the effectiveness of the Regional Levy of Buleleng Regency in 2017 - 2021 has not been maximized because its effectiveness is still below 100%. In addition, his contribution to PAD is sorely lacking. The factors that result in the non-achievement of the regional levy target are inadequate facilities, lack of inadequate human resources services, and lack of socialization, economic factors and low public awareness. Ways to overcome these obstacles are to budget funds to improve or improve facilities, improve services, provide training, and maximize socialization and increase awareness of the importance of regional levies.
Analisis Sistem dan Prosedur Pemberian Kredit pada LPD Desa Pakraman Keramas Yasa, Ni Made Uliasari; Yuniarta, Gede Adi
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 3 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i3.50433

Abstract

The purpose of this research is to find out how the system and procedure for granting credit at the LPD of Pakraman Keramas Village. The data used in this research is qualitative data which is supported by credit forms, credit analysis, main tasks and organizational structure. The subject of this research is the LPD of Pakraman Keramas Village and the object is the system and procedure for granting credit at the LPD of Pakraman Keramas Village. Data collection techniques are observation, interviews, documentation. The data and the data obtained will be analyzed using qualitative descriptive analysis. The results of this research become to the system and procedures for providing credit are adequate and good. In the process of granting credit to the LPD of Pakraman Keramas Village, it will involve several parts, namely the credit department, village administrators, head of the LPD, Cashier Section and General/Administrative Section. The debtor submits an application for credit, the credit department will examine the guarantee, the credit application and the head of the LPD will provide credit decisions. And for the cashier who will make receipts and will carry out credit realization, and for the credit department which will archive all documents from debtors of regional levies.
Analisis Efektivitas, Efisiensi, dan Kontribusi Mobil Yan Starpa dalam Penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan Terhadap Pendapatan Asli Daerah Kabupaten Buleleng Tahun 2020-2021. Sanjaya, Gusti Ngurah Alit; Erni Sulindawati, Ni Luh Gede
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 3 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i3.49178

Abstract

  This study aims to determine the effectiveness, efficiency and contribution of Yan Starpa car in the acceptance of PBB-P2 (Rural and Urban Land and Building Tax). Through the results of interviews with two employees and the results of the data obtained at BPKPD Buleleng Regency, with the results of an average effectiveness of 106.95% classified as very effective, an average efficiency of 0.51% classified as very efficient, and an average contribution of 99.99% classified as very good. So that Yan Starpa's car plays a very important role in receiving (PBB-P2) Rural and Urban Land and Building Taxes. The presence of the Yan Starpa Car is highly appreciated by the people who are involved in achieving targets and increasing every year, although there are several obstacles faced by the BPKPD in the PBB-P2 Tax Revenue in the Yan Starpa Car, one of which is the blankspot that hinders the collection of PBB-P2.

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