JAT (Journal of Accounting and Tax)
Vol. 1 No. 1 (2022)

ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGENDALIAN INTERNAL KAS PADA BAGIAN ASURANSI

Rahmad Gesah Mukti Prabowo (Universitas Tulungagung)
Fadriansyah Fachril (Universitas Tulungagung)
Stevanus D. G.V (Universitas Tulungagung)



Article Info

Publish Date
30 Jun 2022

Abstract

AbstractThis research was conducted to find out how the acceptance of regional levies collectedby the Tulungagung Department of Transportation and its contribution to theTulungagung Regional Original Revenue. The type of research used is descriptivequantitative research. Data collection methods used are interviews, documentation andliterature review. During 2019 to 2021, the effectiveness of receiving parking fees onpublic roads and testing fees for motorized vehicles has been very effective. Slightlydifferent from the route permit retribution in 2019 it can only be said to be effective, butin 2020 and 2021 it has been classified as very effective. The contribution of publicroadside parking fees, motor vehicle testing fees and route permit fees during 2019 to2021 is very less contributing to the Tulungagung Regional Original Revenue. Thetrend in the realization of the acceptance of Parking Retribution on the Edge of PublicRoads in the first semester of 2022 is Rp4,384,508,800, the Motor Vehicle Testing levyis Rp1,701,061,000 and route permits are Rp210,133. The trend may be higher or lowerin reality. This is due to changes in levy rates, socio-economic conditions and so on. AbstrakPenelitian ini dilakukan untuk mengetahui bagaimana penerimaan retribusidaerah yang dipungut oleh Dinas Perhubungan Tulungagung danKontribusinya pada Pendapatan Asli Daerah Tulungagung. Jenis penelitianyaitu penelitian deskriptif kuantitatif. Metode pengumpulan data yang denganwawancara, dokumentasi dan tinjauan pustaka. Selama tahun 2019 sampai2021 efektivitas penerimaan retribusi parkir di tepi jalan umum dan retribusipengujian kendaraan bermotor sudah sangat efektif. Berbeda dengan retribusiizin trayek pada tahun 2019 hanya bisa dikatakan efektif, akan tetapi padatahun 2020 dan 2021 sudah tergolong sangat efektif. Kontribusi retribusi parkirditepi jalan umum, retribusi pengujian kendaraan bermotor dan retribusi izintrayek selama tahun 2019 sampai 2021 sangat kurang berkontribusi terhadapPendapatan Asli Daerah Tulungagung. Trend realisasi penerimaan RetribusiParkir di Tepi Jalan Umum pada 2022 semester pertama sejumlahRp4.384.508.800, retribusi Pengujian Kendaraan Bermotor sebesarRp1.701.061.000 dan Izin trayek sebesar Rp210.133. Trend tersebut mungkinbisa lebih tinggi ataupun rendah pada kenyataannya. Hal tersebut dikarenakanperubahan tarif retribusi, kondisi sosial ekonomi dan sebagainya.

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Journal Info

Abbrev

jat

Publisher

Subject

Economics, Econometrics & Finance

Description

JAT (Journal of Accounting and Tax) is a collection of journals, articles, ideas, concepts, theories, and research results from various fields related to Accounting and Tax. JAT welcomes papers with the above aims and scopes. This academic journal is published by the Faculty of Economics, ...