GOING CONCERN : JURNAL RISET AKUNTANSI

ANALISIS KINERJA KEUANGAN PADA DINAS PENDIDIKAN DAERAH PROVINSI SULAWESI UTARA

2024-08-19T12:17:09+08:00

The research is to determine whether the financial performance of the Regional Education
Office of North Sulawesi Province in 2023 has met the Value for Money requirements. From
three elements, namely Economics, Efficiency and Effectiveness. This type of research uses a
qualitative descriptive method. The data collection techniques used were interviews and
documentation. The financial performance results obtained by the Regional Education Office
of North Sulawesi Province met the economic requirements, namely 87,48% of 3 main
activity programs, for the efficiency ratio the results were 151% inefficient and for the
effectiveness ratio the results were effectiveness, namely 100%

KINERJA KEUANGAN INSTANSI PEMERINTAH DAERAH DAN KONSEP VALUE FOR MONEY

2024-09-05T11:03:41+08:00

The assessment of public sector organizations is not based solely on the outputs produced. Instead, a more comprehensive assessment requires simultaneous consideration of inputs, outputs and outcomes. It is even necessary to include measures of service distribution and coverage (equity and service coverage) into the assessment process. The purpose of this research is to analyse the measurement of government financial performance using the concept of value for money, with a particular focus on the economic, efficiency and effectiveness ratios at the Manado City National and Political Unity Agency or known as KESBANGPOL. This is a qualitative research design with a descriptive approach. The data source used is primary data and secondary data collected through observation, interviews, and documentation. The results showed that the financial performane of the Manado City Kesbangpol Agency had not met the criteria measured dy economic, efficiency, and effectiveness ratios. Additionally, the financial performance did not meet the criteria of ‘very effective’ due to the failure to achieve the set budget target. The research findings indicate a discrepancy between the budget and target, which is attributed to the existence of activities that are budgeted but not implimented.

Keywords: Economist, Effective, Effisience, Financial Performance, Value For Money

Analisis Perhitungan dan Pelaporan Pajak Reklame dan Pajak Parkir Pada Badan Pendapatan Daerah Kota Manado

2025-01-13T16:35:08+08:00

Taxes are a source of state income that will be used to fulfill the interests of society. One source of regional income is regional taxes which are used to finance the implementation and development of regional government. This research ais to determine the suitability of the calculation and reporting of advertisement tax and parking tax at the Manado City Regional Revenue Agency with Manado City Regional Regulation Number 2 of 2011 concerning Regional Taxes which are currently in effect. The analytical method used in this research is a descriptive method by conducting field studies through observation, interviews and documentation. The results of the research show that the implementation of the calculation and reporting of advertising tax and parking tax at the Manado City Regional Revenue Agency is in accordance with Manado City Regional Regulation Number 2 of 2011 concerning Regional Taxes.

Keywords : Advertisement tax, parking tax, regional tax, tax calculation, tax reporting

PENGARUH EFFECTIVE TAX RATE, TUNNELING INCENTIVE DAN EXCHANGE RATE PADA KEPUTUSAN TRANSFER PRICING PERUSAHAAN ( STUDI EMPIRIS PADA PERUSAHAAN IDX 30 YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2020-2023 )

2025-01-06T16:49:37+08:00

This study aims to examine the effect of effective tax rate, tunneling incentive and exchange
rate on corporate transfer pricing decisions. The data used in this study is secondary data in
the form of annual financial statements obtained through the official website www.idx.co.id.
The sampling technique used is purposive sampling so that 15 companies are obtained from
59 companies in the IDX 30 category listed on the Indonesia Stock Exchange for the 2020-
2023 period and after the outlier method there are 35 samples from 60 samples included in the
research sample. The analysis method used is quantitative analysis technique method with
multiple regression analysis to see the effect of the independent variable on the dependent
variable and the type of research used in this research is descriptive quantitative. The result
shows that effective tax rate affects transfer pricing while tunneling incentive and exchange
rate have no effect on transfer pricing.
Keywords : Effective tax rate, Tunneling incentive, Exchange rate, Transfer pricing.