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All Journal Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI Bilancia : Jurnal Ilmiah Akuntansi Jurnal Pendidikan dan Konseling Jurnal Manajemen dan Ilmu Administrasi Publik (JMIAP) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA)
Sonia Sischa Eka Putri
Universitas Islam Negeri Sultan Syarif Kasim Riau
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : Owner : Riset dan Jurnal Akuntansi

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Analisis Faktor-Faktor yang Mempengaruhi Kinerja Kepala Desa di Kabupaten Kuantan Singingi dan Kabupaten Kampar Sonia Sischa Eka Putri; Pivit Septiary Chandra
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i2.421

Abstract

This study aims to see the effect of clarity of budget targets, internal control systems, motivation and organizational commitment to the performance of village heads in Kuantan Singingi and Kampar districts. This research was conducted in 2020 to see the performance of the village head, this is because there are still problems related to the performance of the village head that the community complains about, therefore the authors want to measure whether the clarity of budget targets, internal control systems, motivation and organizational commitment have an effect on the performance of the village head. The type of data used is primary data by using questionnaire method of data collection.. The sample in this study were village heads totaling 60 people. The results of this study indicate that the clarity of budget targets has an influence on the performance of the village head, the internal control system has an influence on the performance of the village head, motivation and organizational commitment also has an influence on the performance of village heads in Kuantan Singingi and Kampar Districts. From all the testingist done it can be concluded that the variables of budget targets, internal control systems, motivation and organizational commitment that it used to explain 63% of villages head performance. While there meaning 37% are influence do rexplained by other variables not included in this study.
Penerimaan Pajak Rumah Kos di Kota Pekanbaru saat Pandemi Covid-19 Sonia Sischa Eka Putri
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.831

Abstract

Boarding houses are one of the fastest growing forms of business in the city of Pekanbaru, where boarding houses are one of the fastest growing businesses and have an impact on local tax revenues. The boarding house tax contributes to regional income in order to increase the Pekanbaru city's regional budget with a tax rate of 2.5%. This study aims to see the impact of taxation on boarding houses during the COVID-19 pandemic. This study uses a descriptive qualitative approach. data were obtained from 15 informants with the criteria of having a boarding house with more than 10 rooms. This research was conducted by observing and interviewing the owners of the boarding house in order to find out the understanding of the obligations of business owners to their business taxes. The results of the study show that boarding house owners in 2020-2021 cannot pay their tax obligations as usual due to the pandemic, boarding houses have a very strong impact, tenants who are usually workers and students do not use boarding houses during the pandemic. In addition, regional tax revenues have also decreased in almost all tax objects, seen from boarding house taxation, income has decreased significantly so that regional budgets are also affected due to the COVID-19 pandemic.
Co-Authors Arridho Abduh Iin Saputra Nasrullah Djamil Pivit Septiary Chandra Saipul Al Sukri