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This Author published in this journals
All Journal SIGMA: Journal of Economic and Business Indo-Fintech Intellectuals: Journal of Economics and Business
Sri Rachmawati Rachman
STIE Enam Enam Kendari
Humanities Economics, Econometrics & Finance Social Sciences

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Analisis Kontribusi Pajak Restoran, Pajak Hotel dan Pajak Hiburan Dalam Meningkatkan Pendapatan Asli Daerah Pada Badan Pendapatan Daerah Kota Kendari Sri Rachmawati Rachman; Alkamil
SIGMA: Journal of Economic and Business Vol. 3 No. 2 (2020): SIGMA: Journal of Economic and Business (2020)
Publisher : SIGMA: Journal of Economic and Business

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Abstract

Penelitian ini bertujuan untuk untuk mengetahui dan menganalisis Kontribusi Pajak Restoran, Pajak Hotel dan Pajak Hiburan dalam Meningkatkan Pendapatan Asli Daerah Kota Kendari Pada Badan Pendapatan Daerah Kota Kendari. Metode analisis data yang digunakan adalah deskriptif kuantitatif. Hasil penelitian menunjukkan bahwaPendapatan pajak restoran, pajak hotel dan pajak hiburan dalam memberikan kontribusinya terhadap Pendapatan Asli Daerah Kota Kendari Tahun 2015-2019 dengan rata-rata persentase kontribusi sebesar 5,61% untuk Pajak restoran dan pajak hotel sebesar 4,33% sedangkan rata-rata persentase kontribusi pajak hiburan sebesar 3,19%.
Analisis Sistem Pengendalian Internal Atas Pemberian Kredit Multiguna dalam Mengurangi Kredit Bermasalah pada PT. BPD Sultra Cabang Utama Rachmawati Rachmawati; Sri Rachmawati Rachman
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 3 No. 2 (2023): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v3i2.223

Abstract

This study aims to determine the application of the internal control system over the provision of multipurpose loans in reducing non-performing loans. The type of research used is a type of qualitative descriptive research. The data used is primary data, namely data collected through interviews. The results of this study show that the implementation of the internal control system at PT. BPD Sultra Main Branch is very adequate, namely by implementing 5 internal control components according to COSO consisting of: (1) Control environment, (2) Risk assessment, (3) Control activities, (4) Information and Communication, and (5) Monitoring activities
Co-Authors Alkamil Rachmawati Rachmawati