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Kontribusi Pajak Daerah Bagi Pendapatan Asli Daerah Guna Mendukung Pelaksanaan Otonomi Daerah di Kota Malang Zainul Muchlas
Akutansi Bisnis & Manajemen ( ABM ) Vol 21 No 2 (2014): Oktober
Publisher : STIE Malangkucecwara

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Abstract

The research activities carried out at the Regional Revenue Office in Malang, which is located on the Mayjen Sungkono Street Malang. The data of this study uses secondary data from Malang budget realization report for hotel tax and restaurant tax from 2007 to 2011. Budget Realization Report is one component of the government's financial statements presents information about the comparison of budget and actual revenues and expenditures during the year, the information can be obtained from the percentage of growth rate and the contribution of hotel tax and restaurant tax to local revenue. This research used the calculation method of the growth rate formula (Iksan, 2010) and contributions. (Halim, 2011). The results obtained by the growth rate analysis and the contribution of hotel tax and restaurant tax to Malang local revenue in accordance to the growth rate? assessment criteria (Halim, 2007) and contribute to the local tax revenue (Halim, 2011), showed that the growth rate did not succeed and very less contribute.? It can be seen from the average of growth rate of hotel tax was only 21.06%, the restaurant tax growth rate was only 22.29%, hotel tax contribution to local revenue amounted to 5.33%, and restaurant tax contribution to local revenue revenue amounted to 10.84 %. However, the realization of tax revenue for the hotel and restaurant from 2008 to 2012 were always over budgeted. So, the Malang government manages the hotel tax and restaurant tax well, but the growth rate and its contribution to local revenue still not reached the maximum yet. Therefore the government should be able to increase Malang hotel tax revenue and restaurant tax from year to year.
Dampak Penerapan E-Recruitment Bagi Tenaga Kerja dan Perusahaan Yunus Handoko; Zainul Muchlas
Akutansi Bisnis & Manajemen ( ABM ) Vol 21 No 2 (2014): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.718 KB)

Abstract

Recruitment is important for organization because it has function of collecting human resources toward the organization, the technology development has grown up and it forces Company to apply what is called as e-recuitment which is internet based recruitment. There are some differences in this system compared to traditional recruitment system. However, the difference is not problem because company gain many advantages from the online system, which are cost efficiency, easy-to-use by candidate, easy-to-use by organization, increasing speed of recruitment process and the success of finding potential employees. Despite of the imperfect theory about the ideal implemention that company can implement the system successfully, some big companies like Microsoft, Oracle and Bank of Ireland e-recruitment system. Local and national companies such as Garuda Indonesia, PT. Pertamina, PT.Krakatau Engineering also implement this system.