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Analisis pengelolaan dana desa studi kasus di Kecamatan Tatapaan Kabupaten Minahasa Selatan Image
Journal article

Analisis pengelolaan dana desa studi kasus di Kecamatan Tatapaan Kabupaten Minahasa Selatan

Dana desa adalah dana yang bersumber dari Anggaran Pendapatan dan Belanja Negara yang diperuntukan bagi desa yang ditransfer melalui Anggaran Pendapatan dan Belanja Daerah Kabupaten/Kota dan digunakan untuk membiayai penyelenggaraan pemerintahan, pelaksanaan pembangunan, pembinaan kemasyarakatan, dan pemberdayaan masyarakat. Menurut Permendagri No. 113 Tahun 2014 menjelaskan bahwa pengelolaan keuangan desa adalah keseluruhan kegiatan yang meliputi Perencanaan, Pelaksanaan, Penatausahaan, Pelaporan dan Pertanggungjawaban. Penelitian ini bertujuan untuk mengetahui bagaimana pengelolaan dana desa di Kecamatan Tatapaan di Desa Sulu, Desa Paslaten, Desa Paslaten Satu, Desa Popareng, Desa Pungkol, Desa Sondaken, Desa Arakan dan Desa Rap-Rap apakah sesuai dengan Permendagri No. 113 Tahun 2014 atau tidak. Hasil penelitian menunjukan bahwa tahap Perencanaan, Pelaksanaan, dan Penatausahaan sudah sesuai dengan Permendagri No. 113 Tahun 2014 namun untuk Pelaporan dan Pertanggungjawaban terjadi hambatan sehingga tidak sesuai dengan Permendagri No. 113 Tahun 2014.
Analisis penerapan pajak restoran pada penjualan (Studi kasus Rumah Makan Geprek Jo Manado) Image
Journal article

Analisis penerapan pajak restoran pada penjualan (Studi kasus Rumah Makan Geprek Jo Manado)

The tax is a compulsory contribution of citizens to the government and is imposed on the public based on the provisions of applicable law. Consideration of the cost of goods sold for a product and how to calculate restaurant taxes is one of the crucial things in a restaurant business, in an era where UMKM have been increasingly prioritized by the government to build a stronger national economy, pricing and tax calculation for a product is very important by the business of the people or companies. One type of tax whose potential is growing along with the increase in the leisure or tourism business is restaurant tax. This study aims to determine the application of restaurant taxes on the main cost of selling at geprek jo restaurant. The analytical method used in this thesis research is a qualitative descriptive method. Geprek Jo restaurant is a restaurant with a mainstay menu of Chicken and Tuna in Geprek with special chili seasonings Geprek Jo restaurant which was established in September 2018. Calculation of cost of goods sold consists of raw material costs, direct labor costs and costs restaurant overhead, and calculate initial inventory, ending inventory, purchases and production in progress. The results of the calculation of cost of goods sold which require inventory elements get a smaller figure than the selling price of the product after classification. Then there are still benefits for the company. The results obtained that the cost of goods sold at Jo Geprek Restaurant is influenced by restaurant taxes.
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Analisis determinan deposito mudharabah Image
Journal article

Analisis determinan deposito mudharabah

The objective of this study is to test the influence of inflation rates, interest rates, liquidity rates proxied by the finance to deposit ratio, and profit sharing rates to the amount of mudharabah deposit. This study conducts the regression analysis and uses time series data which retrieved from the quarterly financial statements of BRI Syariah and BCA Syariah in Indonesia over period of 2014 to 2018 as the sample. The study proves that: (a) the inflation rates is insignificant to influence the amount of deposit mudharabah; (b) the interest rates is insignificant to influence the amount of deposit mudharabah of BRI Syariah and BCA Syariah because when the interest of conventional bank increase then the amount of deposit mudharabah do not experience dramatic changes because the customers still invest their fund at BRI Syariah and BCA Syariah; (c) finance to deposit ratio is significant to influence the amount of mudharabah deposit; (d) the rates of share profit is insignificant to influence the amount of mudharabah deposit; and (e) size is insignificant to influence the amount of mudharabah deposit.
Telisik determinan kinerja auditor Image
Journal article

Telisik determinan kinerja auditor

Evaluasi Pelaksanaan Belanja Modal pada Dinas Perindustrian dan Perdagangan Daerah Provinsi Sulawesi Utara Image
Journal article

Evaluasi Pelaksanaan Belanja Modal pada Dinas Perindustrian dan Perdagangan Daerah Provinsi Sulawesi Utara

Analisis Pajak Kendaraan Bermotor di Unit Pelaksana Teknis Daerah Kabupaten Minahasa Utara Image
Journal article

Analisis Pajak Kendaraan Bermotor di Unit Pelaksana Teknis Daerah Kabupaten Minahasa Utara

Telisik determinan kinerja auditor Image
Telisik determinan kinerja auditor Image
Journal article

Telisik determinan kinerja auditor

Evaluasi Pelaksanaan Belanja Modal pada Dinas Perindustrian dan Perdagangan Daerah Provinsi Sulawesi Utara Image
Evaluasi Pelaksanaan Belanja Modal pada Dinas Perindustrian dan Perdagangan Daerah Provinsi Sulawesi Utara Image
Journal article

Evaluasi Pelaksanaan Belanja Modal pada Dinas Perindustrian dan Perdagangan Daerah Provinsi Sulawesi Utara

Analisis Pajak Kendaraan Bermotor di Unit Pelaksana Teknis Daerah Kabupaten Minahasa Utara Image
Analisis Pajak Kendaraan Bermotor di Unit Pelaksana Teknis Daerah Kabupaten Minahasa Utara Image
Journal article

Analisis Pajak Kendaraan Bermotor di Unit Pelaksana Teknis Daerah Kabupaten Minahasa Utara

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