ANALISIS PENGARUH PENDAPATAN PAJAK DAN RETRIBUSI TERHADAP BELANJA LANGSUNG DAN DAMPAKNYA PADA PERTUMBUHAN EKONOMI KOTA BITUNG 2005-2014

ANALISIS PENGARUH PENDAPATAN PAJAK DAN RETRIBUSI TERHADAP BELANJA LANGSUNG DAN DAMPAKNYA PADA PERTUMBUHAN EKONOMI KOTA BITUNG 2005-2014 Debora Christian Wola, D.P.E Saerang, Een  N Walewangko Fakultas Ekonomi dan Bisnis, Magister Ilmu Ekonomi Universitas Sam Ratulangi, Manado ABSTRAK Otonomi daerah sejatinya  merupakan pelimpahan wewenang dari sentralisasi ke desentralisasi, artinya kewenangan dari pusat sudah dilimpahkan ke daerah begitu juga dengan pengelolaan anggaran rumah tangganya sendiri. Kemandirian ekonomi sebuah daerah juga dinilai dari tingkat Pendapatan Asli Daerah (PAD) yang dimiliki dibandingkan dengan dana transfer dari pemerintah pusat. Sumber-sumber PAD terbesar datang dari pajak, retribusi dan PAD lain yang sah. Dalam penelitian ini digunakan metode Ordinary Least Square (OLS) untuk mengetahui seberapa besar sumber-sumber PAD yakni pendapatan pajak, pendapatan retribusi mempengaruhi belanja pembangunan/ belanja langsung kota Bitung. Dalam penelitian didapatkan hasil bahwa, pajak dan retribusi pengaruhnya secara partial terhadap belanja langsung masih amat kecil, hal yang hampir sama juga terjadi pada tingkat pengaruh secara simultan walaupun sedikit mengalami peningkatan namun tidak berpengaruh secara signifikan. Sedangkan untuk pengaruh alokasi belanja langsung terhadap pertumbuhan ekonomi amat signifikan baik secara partial maupun secara simultan.   Kata kunci : PAD, Pendapatan Pajak (PP), Retribusi, Belanja Langsung (BL), Pertumbuhan Ekonomi.   ABSTRACT Regional autonomy is actually the delegation of authority from centralization to decentralization, meaning that the authority of the center has been delegated to the regions as well as the management of their own household budget. Economic independence of a region are also assessed on the level of revenue (PAD) owned compared to the transfer of funds from the central government. The PAD sources come from taxes, fees and other legitimate PAD. In this study used Ordinary Least Square (OLS) to determine how much revenue sources namely income tax, income levy affects development expenditure / direct expenditure Bitung town. In the study showed that, taxes and charges are partial influence on direct spending is still very small, almost the same thing happened at the level of influence simultaneously, although slightly increased, but not significantly. As for the effect of the allocation of direct spending on economic growth is very significant for both partially and simultaneously.   Keywords: Local Own-Source Revenue, Income Taxes, Levy, Direct Expenditure, Economic Growth

Analisis Pengelolaan Penerimaan Pajak Hotel dan Pajak Reklame di Badan Pendapatan Daerah Kota Manado

Penelitian ini bertujuan untuk mengetahui pengelolaan penerimaan pajak hotel dan pajak reklame di Badan Pendapatan Daerah Kota Manado. Jenis penelitian yang digunakan adalah kualitatif deskriptif dengan menggunakan metode analisis deskriptif, yaitu dilakukan dengan cara mengumpulkan dan menganalisis data yang diperoleh, serta memberikan gambaran yang jelas kemudian menarik kesimpulan. Hasil penelitian menunjukkan bahwa pengelolaan penerimaan pajak hotel dan pajak reklame di Badan Pendapatan Daerah Kota Manado dimulai dari perencanaan untuk mencapai target dari hasil pengelolaan pajak, kemudian pengorganisasian dan penggerakkan lewat pelayanan, pengawasan, dan penegakan pajak kepada wajib pajak, serta pengawasan untuk setiap kegiatan pengelolaan pajak didalamnya penyetoran dan penertiban pajak. Walaupun masih belum optimal sesuai yang diharapkan, karena pembayaran pajak yang masih manual yang memperlambat proses pembayaran pajak sehingga berpengaruh pada realisasi penerimaan pajak. Dan pengelolaan penerimaan pajak sudah sesuai dengan Peraturan Daerah Kota Manado Nomor 2 Tahun 2011 tentang pajak daerah, lewat pemungutan, pembayaran dan penegakan pajak

Accountability and accounting in a religious organisation: an interpretive ethnographic study of the Pentecostal Church of Indonesia

This thesis is an investigation of accountability and accounting practices in a Pentecostal Church in Indonesia. The church is an Indonesian-based organisation with an international operation. With approximately 8200 local churches scattered around the country as well as overseas and two million members, the church is currently regarded as one of the biggest Indonesian-based church organisations. To cope with increasing organisational needs, a multilevel organization structure is inescapable. In general, there are three major financial and organizational levels in this church, namely Central Board, Regional Boards, and Local Churches. For the purpose of this study, three units of interest representing these three levels of the organisation units are selected as the researched sites. These units are the Central Board (CB), the North Sulawesi Regional Board (NSRB), and the Local Church of Bahu. Since accounting practices are related to and located with the financial elements of the organisation, the financially related issues of the researched units become the focus of investigation in this study. As a result, six different systems of funds, namely the tithe, offering, church reserve, condolence, regional board, and central board funds, are identified at the researched units. The first four involve the financial systems at the Local Church level. Using an interpretive methodology coupled with an ethnographic research method to investigate, it is revealed that the accountability dynamics of these funds vary and are influenced by the religious belief system as well as the social and organizational dynamics of the church. These, in turn, implicate the role of accounting information and accounting practices in administering these funds. To analyse these phenomena, a model of accountability proposed by Laughlin (1996) is used as the theoretical model. This model which recognises the role of the \u27higher principal\u27 in the accountability relationship is used to analyse and provide explanation on the nature of the accountability dynamics of these funds as well as explanation on the how and why accounting is practised in the researched units of the organization. Based on the determinants underlying the dynamics of the accountability relationship of the church\u27s funds it is concluded that the need for the accountability to these funds varies from ex-post communal to ex-ante contractual forms of accountability. For the funds requiring an ex-post, communal account, the role of accounting information is not evident and, therefore, the need for accounting practices is very minimal. The tithe and offering funds belong to this category. For the funds requiring an ex-ante, contractual account of accountability, on the other hand, the role of accounting information is evident. Therefore, the need for accounting practices is significant. The Central Board, Regional Board, and the Condolence funds belong to this group

Analisis Efektivitas Pendapatan dan Efisiensi Belanja Pada LRA BPKAD Kota Tidore Kepulauan: Bahasa Indonesia

Abstrak: (Laporan Realisasi Anggaran adalah laporan yang menyajikan informasi pendapatan, belanja, transfer, surplus/defisit, pembiayaan dan sisa selisih pembiayaan anggaran. Maka dalam hal ini, kinerja pemerintah daerah dapat dilihat dari laporan anggarannya. Penelitian ini bertujuan untuk menilai tingkat efektivitas dan efisiensi realisasi anggaran pendapatan dan belanja daerah pada pemerintah daerah Kota Tidore Kepulauan, metode analisisis yang digunakan yaitu metode deskriptif kualitatif dengan menggunakan teknik pengumpulan data yaitu teknik dokumenter, survey dan observasi. Hasil dari penelitian yang dilakukan di Badan Pengelolaan Keuangan dan Aset Daerah Kota Tidore Kepulauan mengenai Analisis Laporan Realisasi Anggaran Pendapatan Dan Belanja Daerah (APBD), menunjukkan bahwa kinerja pendapatan belum mencapai target namun termasuk dalam kategori efektif hal ini terlihat dari lebih kecilnya jumlah yang terealisasi dengan yang dianggarkan. Sedangkan kinerja belanja pemerintah daerah Kota Tidore dinilai kurang efisien karena dinilai boros dan tidak dapat menghemat anggaran yang ada). Kata kunci: Laporan Realisasi Anggaran, Anggaran Pendapatan dan Belanja Daerah, Tingkat Efektif Pendapatan dan Efisien Belanja Daerah. &nbsp

Evaluation Of The Implementation Of Government Internal Control Systems On Collection Of Rural And Urban Land And Building Taxes In Southeast Minahasa District

The Rural and Urban Land and Building Tax is a tax on land and/or buildings that are owned, controlled, and/or utilized by individuals or entities, except for areas used for plantation, forestry and mining business activities. The government internal control system is an integral process for actions and activities carried out continuously by the leadership and all employees to provide adequate confidence in the achievement of organizational goals through effective and efficient activities, reliability of financial reporting, safeguarding state assets, and compliance with laws and regulations.  The purpose of this study is to find out how the internal control system is applied to the collection of Rural and Urban Land and Building Taxes in Southeast Minahasa Regency. The research method used is descriptive qualitative. The results of the study show that the work or activities carried out are in accordance with the elements of the existing internal control system, except for the elements of control activities in the segregation of functions sub-elements which have not been carried out properly. The conclusion of this study is that for the elements of the control environment, risk assessment, information and communication and monitoring, control has been carried out in accordance with Government Regulation Number 60 of 2008 and has been implemented properly, while the elements of control activities have not been in accordance with Government Regulation Number 60 of 2008 and have not been implemented optimally

The Effect of Locus of Control, Work Motivation and Work Discipline on Job Satisfaction of Prof. Dr. Rd Kandou Manado

Hospital administration is an activity of planning, supervising, organizing, directing, coordinating and evaluating in the organization of hospital activities for health purposes. The position of hospital administration employees is very important because it is related to internal conditions in the hospital and is also related to services to the community. Every employee faces different conditions in his work and sometimes it is not as expected. This discrepancy affects the level of employee job satisfaction. This study wanted to determine the effect of locus of control, work motivation and work discipline on employee satisfaction at the Prof. Central General Hospital. RD Kandou Manado. The study used a survey approach to 88 employees who became the research sample. The results showed that (1) there was a positive and insignificant effect of locus of control on employee job satisfaction, (2) there was a positive and significant influence of work motivation on employee job satisfaction, (3) there was a positive and significant influence of work discipline on job satisfaction, and (4) Simultaneously there is a significant influence of locus of control, work motivation and work discipline on employee job satisfaction at the Prof. Central General Hospital. Dr. RD Kandou Manado. and (4) simultaneously there is a significant influence of locus of control, work motivation and work discipline on job satisfaction of employees at the Prof. Central General Hospital. Dr. RD Kandou Manado. and (4) simultaneously there is a significant influence of locus of control, work motivation and work discipline on job satisfaction of employees at the Prof. Central General Hospital. Dr. RD Kandou Manado

The Effect of Locus of Control, Work Motivation and Work Discipline on Job Satisfaction of Prof. Dr. Rd Kandou Manado

Hospital administration is an activity of planning, supervising, organizing, directing, coordinating and evaluating in the organization of hospital activities for health purposes. The position of hospital administration employees is very important because it is related to internal conditions in the hospital and is also related to services to the community. Every employee faces different conditions in his work and sometimes it is not as expected. This discrepancy affects the level of employee job satisfaction. This study wanted to determine the effect of locus of control, work motivation and work discipline on employee satisfaction at the Prof. Central General Hospital. RD Kandou Manado. The study used a survey approach to 88 employees who became the research sample. The results showed that (1) there was a positive and insignificant effect of locus of control on employee job satisfaction, (2) there was a positive and significant influence of work motivation on employee job satisfaction, (3) there was a positive and significant influence of work discipline on job satisfaction, and (4) Simultaneously there is a significant influence of locus of control, work motivation and work discipline on employee job satisfaction at the Prof. Central General Hospital. Dr. RD Kandou Manado. and (4) simultaneously there is a significant influence of locus of control, work motivation and work discipline on job satisfaction of employees at the Prof. Central General Hospital. Dr. RD Kandou Manado. and (4) simultaneously there is a significant influence of locus of control, work motivation and work discipline on job satisfaction of employees at the Prof. Central General Hospital. Dr. RD Kandou Manado

The Effect Of Earning Per Share And Debt To Equity Ratio On Stock Price With Independent Commissioners As Moderation Variable (Study On Infrastructures Sector Companies Listed On The IDX Period 2018-2021)

The stock price is a reflection of the value of a company. The higher the stock price, the higher the value of the company. The company's share price is very important for various parties. The better the information provided by the company's management, the better the signals received by investors, resulting in the company's share price will increase in line with the Signaling Theory. This study aims to determine the effect of Earning Per Share and Debt to Equity Ratio on share prices with Independent Commissioners as moderation variables in infrastructure sector companies listed on the Indonesia Stock Exchange. The sample used was an infrastructure sector company listed on the Indonesia Stock Exchange for the 2018-2021 period that met the predetermined criteria, namely 47 samples. The data source used is quantitative data. The analysis techniques used include descriptive statistical analysis, outer models, inner models and hypothesis testing with the help of the SmartPLS 3.0 program. the results showed that Earnings per share and Debt to equity ratio influenced stock prices and independent commissioners did not moderate the effect of Earning Per Share and Debt to Equity Ratio on Stock Prices