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Efektivitas Implementasi Pemungutan PBB P2 Kota Pontianak Elsa Sari Yuliana; Tashadi Tarmizi; Soraya Soraya
Eksos Vol 15 No 2 (2019): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v15i2.88

Abstract

Penelitian ini bertujuan untuk mengkaji efektivitas implementasi pajak bumi dan bangunan perdesaan dan perkotaan sejak ditetapkan sebagai pajak daerah Kota Pontianak. Dalam penelitian ini akan dilihat efektivitas dari segi ketercapaian target pajak bumi dan bangunan terhadap realisasi penerimaan pajak. Juga akan dilihat upaya apa saja yang telah dilakukan oleh Pemerintah Kota Pontianak dalam mengoptimalisasikan implementasi pajak bumi dan bangunan di Kota Pontianak, serta apa pandangan masyarakat selaku wajib pajak terhadap upaya yang dibangun oleh pemerintah. Diharapkan dari hasil penelitian ini akan tersusun kesepahaman antara Pemerintah Kota Pontianak dan wajib pajak mengenai manfaat optimalisasi penerimaan pajak bumi dan bangunan di Kota Pontianak. Hal ini kelak akan mendukung tercapainya pembangunan daerah yang berkelanjutan di Kota Pontianak.
Pengaruh Literasi Keuangan dalam Model Prediksi Pilihan Karir Mahasiswa Perguruan Tinggi di Kota Pontianak Arianto Arianto; Zulfikar Zulfikar; Tashadi Tarmizi
Eksos Vol 16 No 2 (2020): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v16i2.183

Abstract

This research begins with the assumption that financial decision making is based on an understanding of financial literacy. And indicators of independent career decisions (self-employment) are used to explain and prove the truth of these assumptions. This study models the predictions of student career choices by relating it to the financial literacy amongs higher education students in Pontianak . The descriptive quantitative method was chosen as the Research method. The results of the response are processed mathematically in predictive modeling (probit-logit model) of student career choices from their relationship with financial literacy and other additional variables. The probit-logit analysis of this model was carried out with the help of statistical software, namely SPSS. The output of the research model found that knowledge of cash flow (finlit1), entrepreneurial competency variables (entshp) and risk taking confidence variables (confid) had statistical significance (<0.05) as a variable that influenced the decision for self-employment. While the independent variables are demographic variables, none of them have statistical significance to be said to influence career decisions to become self-employed. Similarly had also been found in others independent variables, which were "knowledge of asset types" (finlit2), "knowledge of insurance" (finlit3), "knowledge of investment types" (finlit4), and "knowledge of financial transactions" (finlit5).
The Roles of Transparency and Accountability on The Quality of Public Services at the Social Service Office in Pontianak City Dhea Aurellia Elvina; Wahyudi Wahyudi; Desty Wana; Tashadi Tarmizi
Eksos Vol 19 No 1 (2023): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v19i1.523

Abstract

This study aims to determine the effect of transparency and accountability on the quality of public services in the Pontianak City Social Service Office. The population in this study is 695 people who issued complaints at the Social Service Office. Eighty-seven people were involved as samples using simple random sampling techniques. The number of samples was taken using Slovin's formula. A set of questionnaires was distributed as a data collection technique. The data analysis uses multiple linear regression analysis. The t-test results show that the variables of transparency and accountability significantly affected the quality of public services. Meanwhile, the results of the F-test show that transparency and accountability have a significant simultaneous influence on the quality of public services. The coefficient of determination value shows a result of 0.486 which means that this research model can explain the public service quality variable of 48.6%, and other variables can explain the remaining 51.4%.
Penguatan Badan Usaha Milik Desa Melalui Inventarisir dan Pemetaan Aset di Desa Sungai Raya, Kubu Raya Arianto Arianto; Wahyudi Wahyudi; Zulfikar Zulfikar; Elsa Sari Yuliana; Sari Zawitri; Tashadi Tarmizi
Kapuas Vol 2 No 2 (2022): Kapuas : Jurnal Publikasi Pengabdian Pada Masyarakat
Publisher : Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/jk.v2i2.519

Abstract

The existence of Village Owned Enterprise (BUMDes) is intended to manage businesses run by communities of a certain villages. The enterprise can be used as a forum for the productive economy of village communities that are tailored to the potential and needs of the village. BUMDes legally is an institutionalized village economy that has a legal entity formed and owned by the Village Government, and is operationally managed independently and professionally with all or most of the capital being separated village assets. Village asset management is a series of activities starting from planning, procurement, utilization, security, maintenance, deletion, transfer, administration, reporting, assessment, coaching, supervision and control of village assets. The purpose of this activity is to improve relations between BUMDes as well as to become a forum for communication between BUMDes managers and administrators. Thus BUMDes are expected to be able to take best practices from other BUMDes’s experiences. The result of this activity is the development of a Website which will be used to help the community know about Sungai Raya Dalam Village Owned Enterprise at a glance to support villagers technologically. This can be as a pilot project for Village Owned Enterprise in Kuburaya Regency.