Jurnal Interprof
Jurnal ini dimaksudkan sebagai media kajian ilmiah hasil penelitian, pemikiran, pengkajian, dan pengembangan mengenai isu ekonomi, manajemen, dan bisnis. Situs Jurnal Media Ekonomi menyediakan artikel-artikel jurnal untuk diunduh secara gratis, berskala nasional, dan sumber referensi bagi akademisi. Editor menerima kiriman artikel yang sudah disesuaikan dengan template dan belum pernah diterbitkan atau dipublikasi pada jurnal lain. Setiap artikel yang masuk sebelum diterbitkan akan melalui proses cek plagiat melalui alat bantu turnitin.
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KONTRIBUSI DARI RETRIBUSI IZIN PELAYANAN PEMAKAMAN TERHADAP PENDAPATAN ASLI DAERAH KOTA PALEMBANG TAHUN 2015-2019
Kemas Welly Angga Permana
Jurnal Interprof Vol 6 No 2 (2020): Jurnal Interprof Desember
Publisher : LPPM UNIVERSITAS BINA INSAN
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DOI: 10.32767/interprof.v6i2.1153
The era of decentralization and regional autonomy is a challenge for every region to take advantage of opportunities in exploring regional potential. Efforts to increase local revenue (PAD) can be done by increasing the effectiveness of receiving retribution from PAD sources, especially local fees. This study aims to determine and analyze the contribution of funeral service permit fees to the local revenue of Palembang City in 2015-2019. The collection of user fees has been regulated in Regional Regulation Number 12 of 2015 concerning charges for funeral services and asylum which is a basic reference for maximizing administrative services managed by Ilir Barat Satu Sub-district, Palembang City. This research uses descriptive quantitative analysis method. The data collection technique is done by using secondary data through documentation techniques. The data used is a funeral service permit retribution. The analysis method used is contribution analysis, which is an analytical tool used to determine how much the contribution of levies is to local revenue. The result of the research is that the contribution value of funeral service permit fees shows a tendency to fluctuate each year. The average percentage contribution of receiving funeral service permit fees with good enough criteria reaches 20.17% which means it contributes to the Regional Original Income of Palembang city.
PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP BELANJA MODAL PEMERINTAH DAERAH KOTA LUBUKLINGGAU
Subianto Subianto;
Ferry Yusrizal Sipahutar
Jurnal Interprof Vol 6 No 2 (2020): Jurnal Interprof Desember
Publisher : LPPM UNIVERSITAS BINA INSAN
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DOI: 10.32767/interprof.v6i2.1164
The era of decentralization and regional autonomy is a challenge for every region to take advantage of opportunities in exploring regional potential. Efforts to increase local revenue (PAD) can be done by increasing the effectiveness of receiving retribution from PAD sources, especially local fees. This study aims to determine and analyze the contribution of funeral service permit fees to the local revenue of Palembang City in 2015-2019. The collection of user fees has been regulated in Regional Regulation Number 12 of 2015 concerning charges for funeral services and asylum which is a basic reference for maximizing administrative services managed by Ilir Barat Satu Sub-district, Palembang City. This research uses descriptive quantitative analysis method. The data collection technique is done by using secondary data through documentation techniques. The data used is a funeral service permit retribution. The analysis method used is contribution analysis, which is an analytical tool used to determine how much the contribution of levies is to local revenue. The result of the research is that the contribution value of funeral service permit fees shows a tendency to fluctuate each year. The average percentage contribution of receiving funeral service permit fees with good enough criteria reaches 20.17% which means it contributes to the Regional Original Income of Palembang city.
PENERAPAN PENYUSUNAN LAPORAN KEUANGAN PADA USAHA KECIL DAN MENENGAH (UKM) BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH DI KOPI BUBUK ADINDA G19 KOTA LUBUKLINGGAU
Khairunnisah Khairunnisah;
Eri Triharyati;
Yuli Nurhayati
Jurnal Interprof Vol 6 No 2 (2020): Jurnal Interprof Desember
Publisher : LPPM UNIVERSITAS BINA INSAN
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DOI: 10.32767/interprof.v6i2.1167
This research is a research in the coffee bean industry business, namely UKM Kopi Powder Adinda G19 Lubuklinggau City which has not implemented the appropriate preparation of financial reports according to the Financial Accounting Standards for Micro, Small and Medium Entities. This study uses data collection methods, by observing and recording directly at the research site (observation), conducting direct question and answer questions at the source (interview), and documentation by reading literature guidelines. This type of qualitative research and data analysis techniques use descriptive qualitative methods. The results of this study indicate that the preparation of the financial statements of the UKM Kopi Powder Adinda G19 Lubuklinggau City is not suitable, only the format of income and expenditure is in the preparation of the financial statements. The recording is still very simple due to the lack of knowledge regarding the preparation of financial reports according to applicable standards so that the Adinda G19 Ground coffee UKM has not been able to produce financial report compilations that are in accordance with the standards.
KEPEMIMPINAN MOTIVASI DAN KOMPENSASI PENGARUHNYA TERHADAP KINERJA (STUDI PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA LUBUKLINGGAU SUMATERA SELATAN)
Yohanes Susanto;
Hendrik Hendrik
Jurnal Interprof Vol 6 No 2 (2020): Jurnal Interprof Desember
Publisher : LPPM UNIVERSITAS BINA INSAN
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DOI: 10.32767/interprof.v6i2.1168
This study aims to examine the effect of leadership, motivation and compensation on employee performance at the local tax and retribution management body in Lubuklinggau City, with a sample of 38 respondents from employees. shows, partially there is a positive and significant influence of each exogenous variable on the endogenous variables, namely the variables of leadership, motivation and compensation have an effect on employee performance, and simultaneously the four exogenous variables jointly affect employee performance. However, partially the compensation variable is more dominant in influencing employee performance. Management implication, that either simultaneously or partially each variable affects employee performance, however the most dominant variable compensation is therefore it is suggested that management pay attention to the compensation structure in order to improve performance.
EFEKTIVITAS PELAKSANAAN PROGRAM BKR DI DESA AIR LESING KECAMATAN MUARA BELITI KABUPATEN MUSI RAWAS
Priatin Priatin;
Nasruddin Nasruddin;
Syamsah Nas
Jurnal Interprof Vol 6 No 2 (2020): Jurnal Interprof Desember
Publisher : LPPM UNIVERSITAS BINA INSAN
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DOI: 10.32767/interprof.v6i2.1193
Based on the motivation aspect of the members, it is not seen that the quality assessment of the quality of the Youth Family Development cadres is positive, while the empowerment aspect of the members is also not maximal in the application of trust and communication to the cadre members of the Youth Family Development from the organizing committee. So it can be concluded that the motivation of members and empowerment of members of Air Lesing Village Youth Families is not effective.
ANALISIS KINERJA SAHAM LQ45 SEBELUM DAN SELAMA PANDEMI CORONAVIRUS DISEASE (COVID-19) DI INDONESIA
Martini Martini;
Henry Anggoro Djohan
Jurnal Interprof Vol 6 No 2 (2020): Jurnal Interprof Desember
Publisher : LPPM UNIVERSITAS BINA INSAN
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DOI: 10.32767/interprof.v6i2.1195
This study analyzes the performance of LQ45 shares before and during the Covid-19 pandemic in Indonesia. This study uses the monthly LQ45 stock price on the Indonesia Stock Exchange. The analysis uses two different conditions, before and during Covid-19 pandemic condition in Indonesia to see differences in conditions with a quantitative approach by emphasizing hypothesis testing. This research uses comparative causal research techniques. The results explained there were significant differences in the performance of LQ45 shares before and during the Covid-19 Pandemic in companies listed on the Indonesia Stock Exchange. The t-value from the results of the data processing analysis is 3.009 with sig. 0.004, it can be concluded that H(a) is accepted and H(0) is rejected. The performance of LQ45 shares on the Indonesian stock exchange experienced a decline during the pandemic that occurred in Indonesia. This situation caused many companies to suffer losses.
ANALISIS AKUNTANSI PENDAPATAN KONTRAK KONTRAK BERDASARKAN PSAK NO.34 PADA PT. SAMUDRA JAYA LESTARI
Neneng Arum Mia;
Sardiyo Sardiyo;
Eri Triharyati
Jurnal Interprof Vol 6 No 2 (2020): Jurnal Interprof Desember
Publisher : LPPM UNIVERSITAS BINA INSAN
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DOI: 10.32767/interprof.v6i2.1196
The purpuse of this study is to determine the recognition of income applied by PT.Samudra Jaya lestari whether it is in accordance with PSAK No.34 ( Revision 2015). Revenue is one of the important elements in information of the elemenst related to the size of the profit earned by company.The method used in this research is in the form of financial statements and work contract letters of PT.Samudra Jaya Lestari and other data in form of literature,articles, journals and websites on the internet.The result of research conducted, namely PT.Samudra Jaya Lestari in applying the income recognition method are not in accordance with the financial statement accounting standards, namely PSAK No.34 regarding constructionservices because PT.Samudra Jaya Lestari has not been consistent in using the income recognition method every year, which should be used in accordance with the provisions that have been applied in PSAK No.34 concerning construction servive revenue.
PENGARUH PENGALAMAN KERJA, BUDAYA ORGANISASI DAN PENGAWASAN TERHADAP KUALITAS PELAYANAN PADA BENDAHARA ORGANISASI PERANGKAT DAERAH (OPD) KOTA LUBUKLINGGAU
Mulyadi Mulyadi
Jurnal Interprof Vol 6 No 2 (2020): Jurnal Interprof Desember
Publisher : LPPM UNIVERSITAS BINA INSAN
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Tujuan penelitian untuk mengetahui pengalaman kerja, budaya organisasi dan pengawasan secara parsial dan simultan terhadap kualitas pelayanan pada Bendahara Organisasi Perangkat Daerah (OPD) Kota Lubuklinggau, metode penelitian menggunakan metode kuantitatif, dengan sampel dalam penelitian ini adalah bendahara pengeluaran dan bendahara penerimaan seluruh OPD Pemerintah Kota Lubuklinggau. Berdasarkan hasil penelitian dan pengolahan data, maka hasil dari penelitian ini adalah terdapat pengaruh yang signifikan pengalaman kerja terhadap kualitas pelayanan pada Bendahara Orgaisasi Perangkat Daerah (OPD) Kota Lubuklinggau., terdapat pengaruh yang signifikan budaya organisasi terhadap kualitas pelayanan pada Bendahara Orgaisasi Perangkat Daerah (OPD) Kota Lubuklinggau, terdapat pengaruh yang signifikan pengawasan terhadap kualitas pelayanan pada Bendahara Orgaisasi Perangkat Daerah (OPD) Kota Lubuklinggau, terdapat pengaruh yang signifikan pengalaman kerja dan budaya organsasi terhadap kualitas pelayanan pada Bendahara Organisasi Perangkat Daerah (OPD) Kota Lubuklinggau, terdapat pengaruh yang signifikan pengalaman kerja dan pengawasan terhadap kualitas pelayanan pada Bendahara Organisasi Perangkat Daerah (OPD) Kota Lubuklinggau.
PENGARUH PENGENDALIAN, KOMPENSASI DAN KETAATAN WAJIB PAJAK PBB TERHADAP KEPUASAN MASYARAKAT KOTA LUBUKLINGGAU DIMODERASI OLEH KEPRIBADIAN DI BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA LUBUKLINGGAU
Noorchamid Ustadi;
Dheo Rimbano;
Mohamad Zaki
Jurnal Interprof Vol 6 No 2 (2020): Jurnal Interprof Desember
Publisher : LPPM UNIVERSITAS BINA INSAN
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Tujuan penelitian ini dilakukan di dengan tujuan penelitian untuk mengetahui pengaruh Pengendalian, Kompensasi dan Ketaatan Wajib Pajak PBB terhadap Kepuasan Masyarakat Kota Lubukinggau dimoderasi oleh Kepribadian di Badan Pengelola Pajak dan Retribusi Daerah Kota Lubuklinggau, metode penelitian menggunakan metode kuantitatif, dengan sampel dalam penelitian ini adalah seluruh masyarakat yang tidak taat wajib pajak.Sumber data yang digunakan dalam penelitian ini adalah data sekunder berupa data pegawai, struktur organisasi sedangkan data primer adalah kuisioner penelitian. Hasil penelitian dapat disimpulkan bahwa terdapat pengaruh yang signifikan pengendalian terhadap kepuasan masyrakat di Badan Pengelola Pajak dan Retribusi Daerah Kota Lubuklinggau, tetapi tidak dimoderasi oleh kepribadian sedangkan kompensasi dan ketaatan wajib pajak PBB tidak dimoderasi oleh kepribadian terhadap kepuasan masyarakat di Badan Pengelola Pajak dan Retribusi Daerah Kota Lubuklinggau