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MBIA
Published by Universitas Bina Darma
ISSN : 20865090     EISSN : 26558262     DOI : https://doi.org/10.33557/mbia
Core Subject : Economy, Social,
Economics, Econometrics & Finance Environmental Science Social Sciences
The MBIA Journal is dedicated to the development, promotion and understanding of management, business, finance and accounting in their widest sense. The main objective is to provide an online forum to disseminate findings of research in the fields of management, business, finance and accounting worldwide. The MBIA Scientific Journal was published in collaboration between the Faculty of Economics (FE) with the Integrated Scientific Journal (JIT-UBD) and the Directorate of Research and Community Service (DRPM) Bina Darma University. p-ISSN: 2086-5090 e-ISSN: 2655-8262. The paper will be checked for plagiarism using Turnitin. The journal published three times a year that is in April, August and December. Focus and Scope The editorial board welcomes original submissions in Indonesia and English. The number of words for a research article should preferably be between 5,000 and 8,000. The following are some of the topical areas (but not limited to) relevant to the journal: Management: Human Capital Human resource management Financial management Operational management Marketing management Strategic management Business : Business development Small business enterprise Business and economic education Business law e-business Finance: Behavioural finance Efficiency of stock and foreign exchange markets International parity conditions Valuation of securities Mergers and acquisitions Cost of capital and capital budgeting Modelling time-varying volatility of financial assets Time-varying correlations, betas and copulas Market microstructure Islamic finance Accounting: Financial reporting and international financial reporting standards Public sector accounting and auditing Corporate governance Audit expectation gap Market for audit services Determinants of job satisfaction of accounting academics Determinants of various disclosures in company annual reports Earnings management Auditing standards
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
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KINERJA KARYAWAN DITINJAU DARI KOMPENSASI LANGSUNG DAN KOMPETENSI STUDI KASUS PADA PT. MANDIRI TUNAS FINANCE PALEMBANG Tri Darmawati; Sherly Sherly; Tri Sinarti
MBIA Vol 20 No 2 (2021): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v20i2.1323

Abstract

This research aims to determine the effect of direct compensation and competence on employee performance at PT. Mandiri Tunas Finance Palembang. Distribution of questionnaires using google form with 56 respondents. The sampling method in this research uses a saturated sampling method. This research method uses an associative approach, which is looking for bonding patterns or patterns of influence between variables on one object, in order to recognize the influence between independent and dependent variables. The method of collecting information is a questionnaire. The variables studied were employee performance as the dependent variable, direct compensation and competence as the independent variable. Information that has been processed using the SPSS program produces a regression equation Y = 4,898+ 0.369X1 + 0, 503X2. Based on the results of the t test, it was found that tcount was 3.264 for direct compensation and 4.362 for competence so that direct compensation had a significant effect on employee performance and competence had a significant effect on employee performance. In addition, the f test results in 34,300 so that direct compensation and competence together have a significant effect on employee performance. Keywords: Direct compensation, competence, performance Abstrak Riset ini bertujuan mengetahui pengaruh kompensasi langsung dan kompetensi terhadap kinerja karyawan pada PT. Mandiri Tunas Finance Palembang. Penyebaran kuesioner memakai google form dengan 56 responden. Metode pengambilan sampel dalam riset ini memakai metode sampling jenuh. Metode riset ini memakai pendekatan assosiatif ialah, mencari pola ikatan atau pola pengaruh antar variabel pada satu objek, agar dapat mengenali pengaruh antar variabel bebas dan terikat. Metode pengumpulan informasi ialah, kuesioner. Variabel yang diteliti kinerja karyawan selaku variabel terikat, kompensasi langsung serta kompetensi selaku variabel bebas. Informasi yang sudah diolah dengan memakai program SPSS menghasilkan persamaan regresi Y= 4,898+ 0,369X1+ 0, 503X2. Berdasarkan hasil pada uji t diperoleh thitung 3,264 untuk kompensasi langsung dan 4,362 untuk kompetensi sehingga kompensasi langsung mempengaruhi signifikan terhadap kinerja karyawan serta kompetensi mempengaruhi signifikan terhadap kinerja karyawan. Selain itu pada uji f yang hasilnya 34,300 sehingga kompensasi langsung dan kompetensi secara bersama sama mempengaruhi signifikan terhadap kinerja karyawan. Kata Kunci: Kompensasi langsung, kompetensi, kinerja
DEFISIT ANGGARAN PENDAPATAN DAN BELANJA DAERAH KABUPATEN/KOTA PROVINSI DI SUMATERA SELATAN Muhammad Bahrul Ulum; Ayu Geby Gisela Syaputri
MBIA Vol 20 No 2 (2021): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v20i2.1383

Abstract

This study aims to see how far the influence of regional own income, capital expenditure, and GDP on the budget deficit of regional own income and local expenditure in 14 districts/cities in South Sumatra province with used panel data with the number of time series from 2010-2019 and analysis method used is panel data regression by using fixed-effect model (FEM). The results of this study are regional own income and local expenditure have a positive effect on the increase in the budget deficit and GDP has a negative effect on the budget deficit in the South Sumatra province, and the magnitude of the influence of variables regional own income, local expenditure, and GDP with the budget deficit has a coefficient of determination of 94.3 percent which means that the variation of these variables in determining the budget deficit is very strong. Keywords: Budget Deficit, PAD, capital expenditure, GDP Abstak Penelitian ini bertujuan untuk melihat sejauh mana pengaruh pendapatan asli daerah, belanja modal dan PDRB terhadap Defisit Anggaran Pendapatan dan Belanja Daerah pada 14 kabupaten/kota di provinsi Sumatera Selatan dengan data yang digunakan adalah data panel dengan jumlah “time series” dari tahun 2010-2019 dan metode analisis yang digunakan adalah regresi data panel dengan menggunakan fixed effect model (FEM). Hasil dari penelitian ini adalah pendapatan asli daerah dan belanja modal memiliki pengaruh yang positif terhadap peningkatan defisit anggaran serta PDRB memiliki pengaruh yang negatif terhadap defisit anggaran di provinsi Sumatera Selatan, serta besaran pengaruh variabel pendapatan asli daerah, belanja modal dan PDRB terhadap defisit anggaran memiliki koefisien determinasi sebesar 94,3 persen yang berarti bahwa variasi variabel ini dalam menentukan defisit anggaran sangat kuat. Kata kunci: Defisit Anggaran, PAD, Belanja Modal, PDRB
The KUALITAS PELAYANAN ADMINISTRASI KEPEGAWAIAN DINAS PENDIDIKAN PROVINSI SUMATERA SELATAN Mardesah Mardesah; Rabin Ibnu Zainal
MBIA Vol 20 No 2 (2021): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v20i2.1408

Abstract

This study aims to determine the assessment of the quality of administration staff services at the Education Office of South Sumatra Province (Dinas Pendidikan Provinsi Sumatera Selatan) based on the analysis results of five dimensions of service quality in the SERVQUAL (service quality) model, named Tangible (Physical Evidence), Empathy (Care), Realibility, Responsiveness (Quick Response) and Assurance (Certainty). The collected data was analyzed using a questionnaire in the form of a SERVQUAL scale that describes the gap (GAP) of the expected service quality between expectations and reality (perceptions) received by the Educators and Education Personnel of the South Sumatra Province Education Office. The results of the study indicate that the quality of personnel administration services has not been a satisfactory because of the dimensions that have a minus or negative value, named: Realibility -0.15 and Responsiveness -0.46. Therefore, the South Sumatra Provincial Education Office(Dinas Pendidikan Provinsi Sumatera Selatan) needs to improve the quality of administrative services so that it is optimal and changes the gap to a positive value. Recommendations for improvement are made using the Fishbone Diagram and the Kaizen 5W 1 H method. The fishbone chart is useful for showing the main factors that affect quality and have an impact on service quality. If the problems and causes are known for certain, then the corrective actions and steps will be easier to conduct. To create a Fishbone Diagram, the Kaizen Method Tools are used by asking several questions on the basis of 5W + 1H (what, who, why, where, when and who). Keywords: : SERVQUAL, GAP analysis, Administrative Services Abstrak Penelitian ini bertujuan untuk mengetahui penilaian kualitas pelayanan administrasi kepegawaian Dinas Pendidikan Provinsi Sumatera Selatan didasarkan pada hasil analisa lima dimensi kualitas jasa dalam model SERVQUAL (service quality) yaitu Tangible (Bukti Fisik), Emphaty (Kepedulian), Realibility (Keandalan), Responsiveness (Keandalan/Cepat Tanggap) dan Assurance (Kepastian). Data yang terkumpul dianalisa menggunakan kuesioner berupa skala SERVQUAL yang menggambarkan kesenjangan (GAP) kualitas pelayanan yang diharapkan antara (ekpetasi) dan kenyataan (persepsi) yang diterima oleh Tenaga Pendidik dan Tenaga Kependidikan Dinas Pendidikan Provinsi Sumatera Selatan. Hasil penelitian menunjukkan bahwa kualitas pelayanan administrasi kepegawaian belum memuaskan karena ada dimensi yang bernilai minus atau negative yaitu : Realibility -0,15 dan Responsiveness -0,46. Oleh karena itu Dinas Pendidikan Provinsi Sumatera Selatan perlu meningkatkan kualitas pelayanan administrasi agar optimal dan merubah Gap menjadi bernilai positif. Rekomendasi perbaikan dilakukan dengan Diagram Fishbone dan Metode Kaizen 5W 1 H. Diagram tulang ikan (fishbone chart) berguna untuk memperlihatkan faktor-faktor utama yang berpengaruh pada kualitas dan mempunyai akibat pada kualitas pelayanan. Apabila masalah dan penyebab sudah diketahui secara pasti, maka tindakan dan langkah perbaikan akan lebih mudah dilakukan. Untuk membuat Diagram Fishbone digunakan Tools Metode Kaizen yaitu dengan teknik bertanya dengan pertanyaan, dengan dasar 5W+1H yaitu what, who, why, where, when dan who. Kata Kunci: SERVQUAL, GAP analysis, Pelayanan Administrasi.
ANALISIS PENERAPAN GREEN HUMAN RESOURCE MANAGEMENT PADA PERUSAHAAN TEKSTIL Albert Kurniawan Purnomo
MBIA Vol 20 No 2 (2021): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v20i2.1416

Abstract

Companies that want to grow and progress rapidly need strategies and take care of their employees. Nowadays, the concept of an environmentally friendly company is able to provide benefits. The advantage that will be obtained is that the company is able to reduce costs because it is replaced by an online system, reduce emissions or waste, and the company can also seek to recycle waste into other finished goods. This study aims to analyze the application of the concept of go green company the textile industry in Bandung. The respondents studied were 22 supervisors/ managers. The data analysis technique used is descriptive analysis. The results obtained, the implementation of Green HRM has been carried out well. Keywords: Descriptive, Green HRM, Waste, Go green. Abstrak Perusahaan yang ingin berkembang dan maju pesat perlu strategi dan menjaga para karyawan. Di masa sekarang konsep perusahaan ramah lingkungan mampu memberikan keuntungan. Keuntungan yang akan diperoleh adalah perusahaan mampu mengurangi biaya karena tergantikan oleh sistem online, mengurangi emisi atau sampah, dan perusahaan juga bisa mengupayakan untuk mendaur ulang limbah menjadi barang jadi lainnya. Penelitian ini bertujuan untuk menganalisis penerapan konsep perusahaan ramah lingkungan di industri tekstil di kota Bandung. Responden yang diteliti sebanyak 22 supervisor / manajer. Teknik analisis data yang dilakukan adalah analisis deksriptif. Hasil yang diperoleh, penerapan Green HRM sudah terlaksana dengan baik. Kata kunci: Deskriptif, Green HRM, Limbah, Ramah Lingkungan
CREATIVE ACCOUNTING BEHAVIOUR : MENCERMINKAN KINERJA BAIK ATAU MENYESATKAN ? Patmawati Patmawati
MBIA Vol 20 No 2 (2021): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v20i2.1419

Abstract

This study aims to test empirically about creative accounting which is proxied by the income smoothing variable. The population used in this study were all companies listed on the Indonesia Stock Exchange, while the sample of this study were property, real estate and construction companies totaling 48 companies using purposive sampling technique. The results of this study indicate that there is a significant negative effect on the variable return on equity, current ratio, dividend payout ratio. This shows that the smaller the value of the company's return on equity, current ratio, and dividend payout ratio, the more likely the company is to do income smoothing. The results of this study also indicate that there is a significant effect of the CFO variable on income smoothing. This means that the greater the CFO of the company, the more likely the company is to do income smoothing. The results of this study provide contributions and input for the report users in seeing which companies do creative accounting so that they can decide whether to invest or not. Keywords: Creative accounting, income smoothing, profitabilitas, deviden payout ratio, return on equity Abstrak Penelitian ini bertujuan untuk menguji secara empiris tentang akuntansi kreatif (creative accounting) yang diproksikan oleh variabel perataan laba. Populasi yang digunakan dalam penelitian ini adalah semua perusahaan yang terdaftar di Bursa Efek Indonesia, sedangkan sampel penelitian ini adalah perusahaan properti, real estate dan konstruksi yang berjumlah 48 perusahaan menggunakan teknik purposive sampling. Hasil dari penelitian ini menunjukkan bahwa terdapat pengaruh negatif signifikan variabel return on equity, current ratio, deviden payout ratio. Hal ini menunjukkan bahwa semakin kecil nilai return on equity, current ratio, dan dividen payout ratio perusahaan, maka semakin besar kemungkinan perusahaan melakukan perataan laba. Hasil penelitian ini juga menunjukkan bahwa terdapat pengaruh yang signifikan variabel Cash Flows From Operating Activities (CFO) terhadap income smoothing. Hal ini berarti semakin besar Cash Flows From Operating Activities (CFO) perusahaan maka semakin besar kemungkinan perusahaan melakukan perataan laba. Dapat disimpulkan bahwa tingginya nilai laba bukan berarti menunjukkan kinerja perusahaan dalam kondisi baik. Hal ini dikarenakan adanya indikasi perusahaan melakukan perataan laba untuk tujuan tertentu. Hasil penelitian ini memberikan kontribusi dan masukan bagi para pihak pengguna laporan dalam melihat perusahaan mana saja yang melakukan creative accounting sehingga dapat memutuskan untuk menanamkan investasinya atau tidak. Kata kunci: Creative accounting, income smoothing, profitabilitas, deviden payout ratio, return on equity
STRATEGI MENINGKATKAN OUTCOMES PASCA PELATIHAN VOKASI TUKANG BAHAN BANGUNAN PAVING BLOK PROGRAM KOTAKU Lily Rahmawati Harahap; Ellys Thoyib; R Y Effendi; Rahmi Aryanti
MBIA Vol 20 No 2 (2021): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v20i2.1434

Abstract

This study aims to analyze how much change is experienced by vocational training participants in paving block construction materials on learning in attitudes, knowledge, general skills, and specific skills (outcomes). In addition, this analysis is also intended to determine how the effect of vocational training on paving block construction materials on the results of the changes obtained. The training was held on December 21-24, 2020, at the Faculty of Engineering, University of IBA Palembang. Forty participants attended the training. The data in this analysis were obtained through pre-test and post-test. These changes are described in 4 predicates using simple regression analysis: excellent, better, already good, and not good. The regression results showed that an average of 15.625% of the participants experienced an increase in results, an average of 76.25% of the participants obtained stable/stable results, and an average of 8.125%. Of the participants experienced a decrease in results. The analysis results found that training had an effect of 3.1% on participants' attitudes, 15.8% on participants' knowledge, 19.8% on general skills of participants, and 0.2% on specific skills of participants. The R-square value is not very influential because most of the participants are craftsmen who have experience making paving blocks. It takes a strategy of activities focused on goals and an activity strategy to improve the final result. Thus, the participants' primary objective is to become competent construction workers of infrastructure, road construction, and settlements construction infrastructure can be achieved. Keywords: vocational training, attitude change, knowledge, general skills and special skills Abstrak Penelitian bertujuan memberikan solusi atas capaian pembelajaran (outcome) yang dicapai peserta setelah pelatihan vokasi tukang bahan bangunan paving blok. Pelatihan dilaksanakan 21-24 Desember 2020 di Fakultas Teknik Universitas IBA Palembang. Peserta berjumlah 40 orang, dan semuanya menjadi responden. Jawaban pre-test dan post-test, menunjukkan ada perubahan jumlah peserta terhadap capaian pembelajaran yaitu ; sikap, pengetahuan, keterampilan umum dan keterampilan khusus. Peserta dengan outcome meningkat 15,625%, yang tetap/stabil 76,25% dan peserta dengan outcome menurun 8,125%. Jawaban tersebut diregresi juga untuk mengetahui pengaruh pelatihan terhadap perubahan sikap, pengetahuan, keterampilan umum dan khusus. Hasilnya menunjukkan ada perubahan sikap sebesar 3,1%, pengetahuan 15,8%, keterampilan umum 19,8% dan keterampilan khusus 0,2%. Pengaruh (R square) memang tidak begitu besar, namun begitu jelas bahwa pelatihan vokasi ada pengaruh terhadap outcome peserta. Dibutuhkan strategi aktifitas terarah ke tujuan (goal directed activity) dan strategi aktifitas tujuan (goal activity) untuk meningkatkan outcome peserta pasca pelatihan, sehingga tujuan menjadi tukang bahan bangunan untuk infrastruktur pembangunan jalan dan permukiman yang kompeten dapat tercapai. Kata Kunci: pelatihan vokasi, perubahan sikap, pengetahuan,keterampilan umum dan keterampilan khusus
THE ROLE OF BUSINESS TRUST, CONSUMER CONFIDENCE AND THE DEVELOPMENT OF INFORMATION AND COMMUNICATION TECHNOLOGY ON ECONOMIC GROWTH IN G20 COUNTRIES Hardiansa Nur Syahputra; Marselina Marselina; Neli Aida
MBIA Vol 20 No 2 (2021): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v20i2.1435

Abstract

This study aims to analyze the condition of business trust, consumer trust, rule of law, developments in technology,information, and communication, and their influence on ASEAN economic growth. The data used is panel dataconsisting of time series data for 2009 – 2020 and a cross-section of 10 countries with the highest level of businessconfidence in G20 Member countries. The variables used are economic growth, conditions of business trust,consumer confidence, rule of law, development of technology, information, and communication. The analyticaltool used is panel data regression, namely the Fixed Effect Model (FEM). An increase in business confidence andconsumer confidence will have an impact on increasing economic growth. In the research results, business trust has the most influence. Keywords: Economic Growth, Conditions of Business Trust, and Consumer Confidence. Abstrak Penelitian ini bertujuan untuk menganalisis kondisi kepercayaan bisnis, kepercayaan konsumen, supremasi hukum, perkembangan teknologi, informasi, dan komunikasi, serta pengaruhnya terhadap pertumbuhan ekonomi ASEAN. Data yang digunakan adalah data panel yang terdiri dari data time series tahun 2009 – 2020 dan cross section dari 10 negara dengan tingkat kepercayaan bisnis tertinggi di negara-negara Anggota G20. Variabel yang digunakan adalah pertumbuhan ekonomi, kondisi kepercayaan bisnis, kepercayaan konsumen, supremasi hukum, perkembangan teknologi, informasi, dan komunikasi. Alat analisis yang digunakan adalah regresi data panel yaitu Fixed Effect Model (FEM). Meningkatnya kepercayaan bisnis dan kepercayaan konsumen akan berdampak pada peningkatan pertumbuhan ekonomi. Dalam hasil penelitian, kepercayaan bisnis memiliki pengaruh paling besar. Kata Kunci: Pertumbuhan Ekonomi, Kepercayaan Bisnis, dan Kepercayaan Konsumen.
FEASIBILITY STUDY OF ORNAMENTAL PLANT BUSINESS IN COVID PANDEMIC AT BATURAJA OKU SOUTH SUMATERA fifian permata sari; Munajat Munajat
MBIA Vol 20 No 2 (2021): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v20i2.1415

Abstract

The ornamental plant business is a very profitable and promising venture, made even more so by the fact that there is an ornamental plant trend at the start of 2019. Certain types of ornamental plants can be quite expensive, and some customers are willing to pay a premium for them to add to their ornamental plant collection. As a result, the number of florists has increased, particularly in Baturaja City. During the Covid-19 pandemic, numerous businesses, including ornamental plant businesses, suffered financial losses. Some businesses have been unable to survive due to losses as a result of people's limited purchasing power for ornamental plants. The goal of this research is to determine the viability of the ornamental plant business in Baturaja, especially in the event of a pandemic. In this study, the census method was used, and the saturated sampling method was used for sampling. The analysis was carried out using a feasibility analysis with R/C ratio analysis. In Baturaja, data was gathered from 15 ornamental plant business actors. With an R/C of 1.65, the study's findings indicated that the ornamental plant business in the city of Baturaja would be viable in the event of a pandemic. Keywords: Feasibility study, ornamental plant business, pandemic Covid Abstrak Bisnis tanaman hias merupakan bisnis yang sangat menjanjikan dan menguntungkan, apalagi setelah terjadi trend tanaman hias di awal tahun 2019. Beberapa jenis tanaman hias dapat dijual dengan harga yang tinggi dan konsumen mau membeli dengan harga tinggi tersebut, untuk menambah koleksi. Fenomena ini juga terjadi di kota Baturaja. Selama pandemi Covid-19, banyak bisnis yang merugi, termasuk bisnis tanaman hias. Turun nya daya beli masyarakat juga berpengaruh terhadap bisnis tanaman hias. Membuat para pelaku usaha bisnis ini tidak mampu bertahan karena merugi. Penelitian ini bertujuan untuk menganalisis kelayakan usaha tanaman hias di kota Baturaja khususnya pada masa pandemi Covid-19. Metode yang digunakan dalam penelitian ini adalah metode sensus dan metode penarikan contoh yang digunakan adalah metode acak jenuh. Metode analisis yang digunakan dalam pengolahan data penelitian adalah analisis kelayakan menggunakan R/C ratio. Sedangkan data yang dikumpulkan berasal dari 15 pelaku usaha tanaman hias di kota Baturaja. Hasil penelitian menunjukkan bahwa usaha tanaman hias di kota Baturaja di masa pandemic Covid masih layak untuk terus diusahakan dengan nilai R/C sebesar 1.65. Kata kunci: Analisis kelayakan, bisnis tanaman hias, pandemic Covid
Non-Tax State Revenue (PNBP) In Research Institute For Inland Fisheries And Extension (BRPPUPP) Tike Dwi Putri
MBIA Vol 20 No 2 (2021): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v20i2.1458

Abstract

This study aims to analyze Non-Tax State Revenue (PNBP) at Research Institute For Inland Fisheries And Extension (BRPPUPP) Tax in terms of recording accuracy, management compliance, and effectiveness. then analyzed using descriptive qualitative analysis method. The results of this study indicate that the percentage of PNBP for Research Institute For Inland Fisheries And Extension in 2019 the realization of PNBP receipts does not reach the target which shows that the performance of achieving the target is 89.5%, while the amount of revenue in 2020 illustrates the effectiveness of the PNBP policy exceeding the target of 198.9 %. Keywords: PNBP, BRPPUPP Abstrak Penelitian ini bertujuan untuk menganalisa Penerimaan Negara Bukan Pajak (PNBP) di Balai Riset Perikanan Perairan Umum dan Penyuluhan Perikanan (BRPPUPP) Pajak yang ditinjau dari sisi keakuratan pencatatan, kepatuhan pengelolaan, serta tingkat keefektifan. kemudian dianalisis dengan menggunakan Metode analisis deskriptif kualitatif. Hasil penelitian ini menjukan bahwa persentase PNBP untuk di Balai Riset Perikanan Perairan Umum dan Penyuluhan Perikanan di tahun 2019 realisasi penerimaan PNBP tidak mencapai target yang menunjukan bahwa kinerja pencapaian target sebesar 89.5%, Sedangkan jumlah penerimaan pada tahun 2020 menggambarkan keefektifan kebijakan PNBP melebihi target sebesar 198.9%. Kata kunci: PNBP,BRPPUPP

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