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All Journal Vokasi: Jurnal Riset Akuntansi JURNAL RISET AKUNTANSI GOING CONCERN
Irma
Sekolah Tinggi Ilmu Ekonomi Panca Bhakti Palu
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Peluang Riset Strategi Bumdes Sebagai Dasar Pengembangan Perekonomian Masyarakat: Sebuah Studi Literatur Ihsan, M; Irma, Irma; Ladjin, Burhanuddin; Widyatama, Arif
Vokasi : Jurnal Riset Akuntansi Vol 9, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v9i2.28369

Abstract

The purpose of this article is to discover the potential for research on BUMDes strategies. This article is considered important because research on BUMDes is still very limited so that it can make a very large contribution to BUMDes research space. Bumdes has an important role in building the economy in the village. However, the condition that occurs is that there are still many conditions of rural community human resources, especially Bumdes officials, who do not have good management skills and financial literacy in managing Bumdes. This research was conducted with a literature study using Leximancer to determine the potential for future research. The results of this study indicate that there are 4 (four)  important variables that need to be considered by further research, namely environmental, business, innovation and performance. 
PENDAPATAN ASLI DAERAH (PAD): PAJAK DAERAH DAN RETRIBUSI DAERAH DI KABUPATEN BANGGAI LAUT Syamsul, Syamsul; Irma, Irma
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 4 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.4.30137.2020

Abstract

This study aims to determine and analyze the level of effectiveness of revenue, growth, and contribution of the main components of local own income (PAD), namely local taxes and retribution. This research was conducted at the Department of Income Management of Finance and Assets (DPPKA) Banggai Laut County. Descriptive analysis shows the majority of the effectiveness of local taxes and retribution is very high and is included in the very effective criteria. Unfortunately, the growth of these types of local taxes and retribution is still considered unsuccessful. Meanwhile, the level of contribution of the types of local taxes and retribution is classified as very poor. In addition, the analysis also informs that several types of local taxes and retribution are included in the prime qualifications.
Co-Authors I Ketut Sudiana Ihsan, M Ladjin, Burhanuddin Syahrir, Syamsul