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Nurwani M
Universitas Muhammadiyah Parepare
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS EFEKTIVITAS PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA PAREPARE Nurwani M; Sariana Damis; Sinar Wahyuni
Journal AK-99 Vol 1 No 2 (2021): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

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Abstract

Kota Parepare merupakan salah satu daerah yang memiliki banyak masyarakat yang melakukan kegiatan bisnis secara produktif. Banyaknya kegiatan bisnis yang dilakukan oleh masyarakat di Kota Parepare membuat daerah ini ramai akan banyaknya penggunaan reklame. Reklame digunakan sebagai alat untuk memperkenalkan dan mempromosikan produk–produk oleh pengusaha kepada masyarakat. Banyaknya penggunaan reklame yang terpasang membuat pajak reklame memiliki potensi dalam menyumbang peningkatan PAD Kota Parepare. Penelitian ini bertujuan untuk mengetahui tingkat kontribusi pajak reklame terhadap Pendapatan Asli Daerah (PAD) Kota Parepare, kedua efektivitas penerimaan pajak reklame. Adapun teknik pengumpulan data dalam penelitian ini yaitu dokumentasi dan wawancara. Teknik analisis data dalam penelitian ini menggunakan analisis deskripif kuantitatif. Hasil penelitian ini menunjukkan bahwa Kontribusi Pajak Reklame Terhadap Pendapatan Asli Daerah kota Parepare pada tahun 2013-2017 yakni masih mengalami fluktuasi. Pada tahun 2013 yaitu 2,50% pada tahun 2014 1,19% pada tahun 2015 0,96% pada tahun 2016 0,86% dan pada tahun 2017 0,99%. Efektivitas Pajak Reklame Terhadap Pendapatan Asli Daerah Kota Parepare tahun 2013-2017 telah mencapai target yang ditetapkan dan masuk kriteria sangat efektif.
Analysis Of The Composition Of Direct Spending And Indirect Spending At The Environmental Services In Enrekang Regency Syarifuddin Yusuf; Nurwani M; Devi Milayanti
Journal AK-99 Vol 2 No 2 (2022): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

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Abstract

This study aims to determine the composition of direct and indirect spendingat the Environmental Services in Enrekang Regency. The data collection techniques used in this study was interviews and documentation. The sample in this study were the statement of budget realization from Regional Revenues and Expenditure Budget (RREB) for the Environmental Servicesin Enrekang Regency from 2017 to 2019 period. The data analysis technique used in this study was expenditure compatibility analysis. The results of the study showed that: 1) In 2017-2019 periode, it can be seen that the allocation of direct spending and indirect spending of the Environment Services in Enrekang Regency was 62,76% : 37,24% in 2017; 70,78% in 2018: 29,22% and in 2019 it was 69,88%: 30.12%. Thus, in 2017 the composition of regional spending was not ideal; 2) In 2018 and 2019 the composition of regional spending was ideal, which means that in those years the Environmental Service in Enrekang Regency had used their regional spending for regional economic development; 3) The procedure for direct spending and indirect spending at the Environmental Service in Enrekang Regency is accordance with domestic regulations Number 21 of 2011 aboutGuidelines for Regional Financial Management.
Effectiveness Of Direct Cash Assistance Policy Village Funds On Economic Recovery During The Covid-19 Pandemic Arrahman; Yadi Arodhiskara; Nurwani M
Journal AK-99 Vol 3 No 1 (2023): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

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Abstract

Village funds are a mandate from the law as stipulated in article 72 paragraph 2 of Law Number 6 of 2014. As one of the village revenues, the central government is obliged to allocate village funds in the state budget (APBN), in 2022 policies and distribution village funds by taking into account village characteristics and village performance in managing village funds. Meanwhile, the mechanism for channeling village funds for 2022 will remain the same as for 2021. Where, village funds will be transferred directly from the central account to the village account. This study aims to determine the management of direct village fund cash assistance and the effectiveness of village fund cash direct assistance policies in economic recovery during the Covid-19 pandemic in Wanio village. As for the data collection techniques used in this study, namely observation, interviews and documentation. The sample in this study consisted of 9 people, namely 1 village head, 1 financial officer, 1 BPD chairman and 6 members of the community. The data analysis technique in this research is descriptive research. Direct village cash assistance during the pandemic in 2021 based on regulations issued by the Ministry of Village Permendes PDTT No. 7 of 2021 regarding the priority policy on the use of Village Funds has been fully implemented in accordance with existing regulations.
Co-Authors Arrahman Devi Milayanti Sariana Damis Sinar Wahyuni Syarifuddin Yusuf Yadi Arodhiskara