Article Per Year (5 Year)
p-Index From 2019 - 2024
0.562
P-Index
This Author published in this journals
All Journal Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah)
Asmawati Asmawati
Sekolah Tinggi Akuntansi Dan Manajemen Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Analisis Potensi Penerimaan Pajak Daerah Dan Retribusi Daerah Kota Pematangsiantar Asmawati Asmawati; Amran Saragih; Nora Januarti Panjaitan; Christina Kumala
Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 2 (2019): Owner Volume 3 Nomor 2 Agustus 2019
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v3i2.145

Abstract

Local tax revenues and levies, especially in the city of Pematangsiantar, have not been fully implemented effectively and optimally because one of them is the regulations on tax collection and sanctions for violations that have not been fully enforced. As a developing area, the city of Pematangsiantar should manage sources of income that can be used in development to improve public services in a real and sustainable manner. The potential that exists in Pematangsiantar City must be managed optimally, seen from the number of restaurants and hotels in Pematangsiantar City, an indication that if the government is serious in handling taxes, the revenue that will become Pematangsiantar City's income will increase. However, it is estimated that the main problems in the study of tax potential are not insignificant, mainly related to administrative performance as well as taxpayer compliance. For this reason, a solution is needed how to make efforts to increase tax revenue
Analisis Optimalisasi Anggaran Penjualan dalam Peningkatan Kinerja Perusahaan Amran Hotman Saragih; Asmawati Asmawati; Casria Sidabalok
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 2 No 2 (2019): Jesya Volume 2 Nomor 2 Periode Juni 2019
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v2i2.88

Abstract

Operational budget is a budget to prepare corporate income, where operating budget consists of revenue and expenditure for the company itself mendaptkan a net profit corporation. So also in this study aims to provide an overview of the implementation of the budget as a tool of management control in PDAM Pematangsiantar. The company has established operating budget is quite relevant in accordance with the previous year's evaluation to benchmark maketh ato size for a specified budget. Where the income and expenses incurred in 2011 and 2012 looks a distinguish between the realization set budget. It is caused by the presence of certain programs that have not been fully terlakasna and other factors such as inflation and rising budgetary capacities and volumes that were previously budgeted smaller apparently greater realization. So this led to an increase in budget and affect the realization
Co-Authors Amran Hotman Saragih Amran Saragih Casria Sidabalok Christina Kumala Nora Januarti Panjaitan