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All Journal Jurnal Media Wahana Ekonomika Jurnal Ecoment Global: Kajian Bisnis dan Manajemen AKM: Aksi Kepada Masyarakat JIMAKUKERTA ANTHOR: Education and Learning Journal Innovative: Journal Of Social Science Research Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS
Nurmala Nurmala
Universitas PGRI Palembang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

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Journal : Jurnal Ecoment Global: Kajian Bisnis dan Manajemen

 1 
EFEKTIVITAS PERENCANAAN, PELAKSANAAN DAN PERTANGGUNG JAWABAN DANA DESA PADA DESA LIMBANG JAYA I KECAMATAN TANJUNG BATU TAHUN 2017-2019 Ayu Andani; Nurmala Nurmala
Jurnal Ecoment Global Vol. 5 No. 2 (2020): Edisi Agustus 2020
Publisher : Universitas Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (429.121 KB) | DOI: 10.35908/jeg.v5i2.1093

Abstract

This study aims to evaluate the effectiveness of planning, implementation, and accountability for the use of village funds in Limbang Jaya I village, Tanjung Batu district. The population in this study is the planning and accountability report of village funds in Limbang Jaya I village, Tanjung Batu district. While the sample is the planning and accountability report of village funds in Limbang Jaya I village, Tanjung Batu district from 2017-2019. The results of this study indicate that the effectiveness of management planning and reporting on the use of village funds in Limbang Jaya I village, Tanjung Batu district in 2017-2019. Basically it has been going well, this can be seen from the planning and implementation of the use of village funds and accountability reports on village funds in Limbang Jaya I village in accordance with procedures. However, it is still not effective. Because there is still a lack of transparency in involving the participation of village communities in a spirit of mutual cooperation, and utilizing local wisdom and natural resources in determining infrastructure development that is prioritized for village progress so that the benefits of development are felt more by the village community, and have not been well documented. Relating to the expenditure of village funds used in the construction of village infrastructure. Keywords : effectiveness, planning, implementation, accountability, village fund
ANALISIS PENILAIAN KESEHATAN KOPERASI SIMPAN PINJAM BERDASARKAN PERATURAN DEPUTI BIDANG PENGAWASAN KEMENTERIAN KOPERASI USAHA KECIL DAN MENENGAH No: 14/Per/DEP.6/IV/2016 PADA KOPERASI PEGAWAI KEJAKSAAN TINGGI SUMATERA SELATAN Imam Ariansyah; Nurmala Nurmala
Jurnal Ecoment Global Vol. 4 No. 2 (2019): Edisi Agustus 2019
Publisher : Universitas Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (849.514 KB) | DOI: 10.35908/jeg.v4i2.755

Abstract

This study aims to assess the health level of savings and loan cooperatives based on regulations of the superintendent of the ministry of cooperatives of small and medium enterprises No, 14 / per / DEP.6 /IV/2016 Padakoperasi high prosecutor's office in South Sumatra. The population in this study is a cooperative financial report, while the sample is the 2016-2018 period financial statement. Discussion of Research Results The Capital Value is obtained a score of 7.1 the average score of 1.50 the highest score with susceptible standards ≤ 51. get Predicate in Special Supervision. The Product Quality Asset Quality score is scored 10 with an average score of 10 with a score the highest 100 with vulnerable 80 ≤ X ≤ 100. Get a healthy predicate. Efficiency aspect obtained an average score of 3.33.% Of the maximum score of 4, the highest score of 100, with a range of 80 ≤ X ≤ 100. Got a healthy predicate, Liquidity Aspect obtained a score of 2.5 with a value of 25 Maximum score of 100, with a standard range rentang 51.00. Obtaining a Predicate under Special supervision, the Aspects of Independence and Growth obtained an average of 2.25 maximum score of 3 in the range of 66 ≤ X ≤ 80. Self-Aspect score = average 7 with a maximum score of 7 where the ratio is obtained with a standard range of 80 ≤ X ≤ 100. Get healthy predicate.Keywords: Capital Aspect, earning assets, efficiency, liquidity, independence and growth, identity
ANALISIS PENDAPATAN ASLI DAERAH DARIPENERIMAAN PAJAK KENDARAAN BERMOTOR PADA BADAN PENDAPATAN DAERAHPROVINSI SUMATERA SELATAN Nurmala Nurmala; Resi Puspita Sari
Jurnal Ecoment Global Vol. 3 No. 2 (2018): Edisi Agustus 2018
Publisher : Universitas Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.996 KB) | DOI: 10.35908/jeg.v3i2.473

Abstract

Penelitian ini bertujuan untuk mengetahui pendapatan asli daerah dari penerimaan pajak kendaraan bermotor pada badan pendapatan daerah di provinsi sumatera selatan dengan adanya pajak sebagai salah satu sumber pendapatan daerah diharapkan dapat memberikan kontribusi yang dapat menunjang pembangunan secara efektif untuk meningkatkan kesejahteraan masyarakat, dalam penelitian ini menggunakan teori-teori yang berhubungan dengan pajak terdiri dari: pajak daerah, pajak kendaraan bermotor, dan pendapatan asli daerah.Penelitian ini di analisis dengan menggunakan indikator rasio efektivitas dan kontribusi, metode yang digunakan adalah metode penilitian kualitatif, sumber data yang diperoleh dari sumber sekunder.Teknik pengumpulan data di peroleh dari dokumentasi, studi pustaka sedangkan teknik analisis data dalam penelitian ini adalah teknik analisis kualitatif. Hasil penelitian ini berdasarkan rasio efektivitas realisasi penerimaan pajak kendaraan bermotor dari kabupaten/kota yang ada di provinsi sumatera selatan, dari tahun 2012-2016berdasarkan  kriteria rasio efektivitas Departemen Dalam Negeri, Kepmendagri No.690.900.327 menunjukan kriteria sebesar 100% Sudah Efektif.Berdasarkan kontribusi dari 15 kabupaten/kota di provinsi Sumatera Selatan pajak kendaraan bermotor terhadap pendapatan asli daerah , secara keseluruhan dari tahun 2011-2016 berdasarkan kriteria kontribusi yang dikeluarkan tim litbang degdagri-fisipol UGM tahun 1991 dengan memberikan kontribusi rata-rata sebesar 28,71% dengan kriteia 20,10%-30% Sedang.Saran diharapkan bagi pemerintah daerah lebih meningkatkan lagi sosialisasi pemungutan pajak kendaraan bermotor, sehingga meningkatkan penerimaan pajak kendaraan bermotor pada kabupaten/kota di provinsi sumatera selatan.Untuk pemerintah daerah khususnya kabupaten/kota agar memberi pelayanan yang mudah dan efisien dalam melakukan pembayaran pajak, agar wajib pajak patuh dalam membayar pajak. Kata Kunci : PKB, PAD
ANALISIS PENERIMAAN PAJAK PARKIR, PAJAK HOTEL DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) PADA BADAN PENGELOLAAN PAJAK DAERAH KOTA PALEMBANG Devi Wulandari; Nurmala Nurmala; Edduar Hendri
Jurnal Ecoment Global Vol. 7 No. 2 (2022): Edisi Agustus 2022
Publisher : Universitas Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35908/jeg.v7i2.1677

Abstract

Penelitian ini bertujuan  menganalisis penerimaan Pajak parkir, Pajak hotel dan Pajak restoran terhadap pendapatan Asli  Daerah pada Badan Pengeloaan Pajak Daerah (BPPD) Kota Palembang tahun 2016-2020. Adapun penelitian ini adalah deskriptif kuantitatif, data yang digunakan adalah data sekunder berupa target penerimaan pajak parkir, pajak hotel, pajak restoran dan pendapatan asli daerah kota palembang.. Hasil Penelitian uji hipotesis  secara parsial Pajak Parkir tidak berpengaruh terhadap Pendapatan Asli Daerah (PAD) Kota Palembang untuk Periode 2016-2020 dengan hasil uji t yang menunjukkan nilai t sebesar -0,890 dengan tingkat signifikansi 0,386>0,05,  Pajak Hotel secara parsial berpengaruh terhadap Pendapatan Asli Daerah (PAD) Kota Palembang untuk Periode 2016-2020 dengan hasil uji T yang menunjukkan nilai t sebesar 2,254 dengan tingkat signifikansi 0,039<0,05, Pajak Restoran secara parsial atau individual berpengaruh terhadap Pendapatan Asli Daerah (PAD) Kota Palembang dengan  hasil uji tyang menunjukkan nilai t sebesar 2,477 dengan tingkat signifikansi 0,025<0,05 dan secara simultan Pajak Parkir, Pajak Hotel dan Pajak Restoran berpengaruh terhadap Pendapatan Asli Daerah (PAD) Kota Palembang dengan hasil uji F variabel independen memperoleh nilai signifikansi sebesar 0,000<0,05Kata kunci: Pajak Parkir, Pajak Hotel, Pajak Restoran dan Pendapatan Asli Daerah (PAD).AbstractThis study aims to analyze the receipt of parking taxes, hotel taxes, and restaurant taxes on local revenue at the palembang city regional tax management agency in 2016-2020. As for this research is descriptive quantitative, the data used is secondary data in the form of revenue targets from parking taxes, hotel taxes, restaurant taxes and local revenue for the city of palembang. The results of the partial hypothesis test research that the parking tax has no effect on the original income of the city of palembang for the period 2016-2020 with the t-test result showing a T Value of -0,890 with a significance level of 0,386 > 0,05, the hotel tax partially affects the palembang city’s original revenue for the 2016-2020 period with the T test results showing a T value of 2,254 with a significance level of 0,039<0,05, Restaurant tax partially or individually has an effect on palembang city’s original regional income with the t test result showing a T value of 2,477 with a significance level of 0,025<0,05 and simultaneously parking tax, hotel tax, and restaurant tax affect palembang city’s original income with the results of the variable F test free to get a significance value of 0,000<0,05.Keywords : parking tax, hotel tax, restaurant tax and local revenue.
Co-Authors Andre Eko Putra Andri Eko Putra Arafat, Yasir Arif Kuswidyanarko Aryo Arifin Ayu Andani Devi Wulandari Edduar Hendri Edduar Hendri, Edduar Ema Lilianti Emilda Emilda Emma Lilianti, Emma Imam Ariansyah Jusmani Jusmani Jusmany Jusmany Mohammad Aryo Arifin, Mohammad Aryo Ninin Non Ayu Ninin Non Ayu S Ninin Non Ayu Salmah Nisa’ Ulul Mafra Nurkadina Novalia Nurkardina Novalia Oktariansyah Oktariansyah Reka Oktaviani Resi Puspita Sari Saladin, Hendry Susanti Susanti Tri Darmawati Tri Sinari Wardiah, Dessy