Jurnal Ilmiah Akuntansi dan Humanika

Fraud dalam Pengelolaan Keuangan Desa Adat

I Made Anjol Wiguna — 2023-01-01

This study aims to find out the background of why fraud occurs, know the process of fraud, and the implications of fraud in the financial management of indigenous villages. This research is qualitative research using primary data sourced from interviews, observations, and document studies. The results of this study show that fraud in the financial management of jimbaran traditional villages occurs because it is backgrounded by the lack of critical attitude towards traditional village prajuru, as well as the intentions of traditional village prajuru using positions. The existence of fraud is caused by weak village padruwen rules and governance, the influence of ewuh pakewuh culture, rationalization attitudes, and cultural capital factors. The process of fraud in the financial management of the Jimbaran Traditional Village is caused by opportunities and opportunities. The short-term implication that can be caused by fraud from the perpetrator's side is the mental pressure felt by the fraud perpetrators because they have to perform a bendu piduka ceremony in front of the krama. The long-term implication arising from fraud is the level of trust in indigenous villages in later periods. This research can be used as a reference for customary villages when supervising the performance of customary village prajuru, and can be used as a reference by customary village prajuru to prevent fraud in the financial management of customary villages

Analisis Kinerja Keuangan pada Unit Usaha Simpan Pinjam BUM Desa “Arta Dharma Duta Menanga” Periode 2019-2021

Pande Nyoman Trisna Vidyaningsih — 2023-01-01

This study aimed to find out how the mechanism for evaluating the financial performance of BUM Desa and how the financial performance of savings and loan business units during the 2019-2021 period. The research method used was a qualitative research method using primary and secondary data. Data analysis was carried out by data reduction, data presentation, and drawing conclusions. To obtain accurate and reliable data, a data validity test would be conducted. The results of this study indicated that the financial performance assessment of BUM Desa had been generally carried out for all business units by supervisors by analyzing consolidated reports to be reported at the Village Deliberation. This study also showed that the results of the assessment of the financial performance of the savings and loan business unit in terms of liquidity (LDR), capital (CAR), operating efficiency (BOPO), and profitability (ROA) were in the healthy category because the results of the calculation of financial ratios obtained a good presentation according to the established measurement standards

Analisis Efektivitas Penerapan Sistem Informasi Akuntansi Aplikasi e-Bengkel Terintegrasi pada Bengkel Wirta Motor

Luh Putu Armalia Ekayanti — 2023-01-01

This study aims to examine the effectiveness of the application of the Integrated E-Bengkel Application Accounting Information System at the Wirta Motor Workshop. This study was designed using a descriptive qualitative method. Data were collected through a process of observation and interviews with 3 sources. The validity of the data is supported by the source triangulation technique. The results of the study show that: (1) The Integrated E-Bengkel Application Accounting Information System has been running effectively, seen from several components or features that are directly connected, and has worked well with the business processes at the Wirta Motor Workshop. (2) The results of the success achieved include the quality of the integrated system, the suitability of electronic and physical documents, the quality of the information produced is relevant and accurate, the service quality of application providers with data security is guaranteed, ease of use, the readiness of adequate resources and satisfaction user. (3) Constraints from the implementation, namely the information generated is sometimes not on time due to the website experiencing downtime.

Mengungkap Penerapan Sanksi Pelayanan Adat serta Implementasi Prinsip 5C Sebagai Sistem Pengendalian Internal Dalam Upaya Pencegahan Kredit Macet di LPD Desa Munduk Bestala

Putu Ida Yanti — 2023-01-01

This study aims to find out how the credit distribution system at the LPD Desa Munduk Bestala, the internal control system with the application of the 5C principle and the customary service sanctions as an internal control system at the LPD Desa Munduk Bestala, as well as the implications of the application of the 5C principle and the customary service sanctions at the LPD Desa Munduk Bestala. This study uses qualitative methods with descriptive data analysis. Data was collected by observation, interviews and documentation. The results of this study indicate that; 1) The credit system applied by the LPD Desa Munduk Bestala, namely credit is only given to customers from Munduk Bestala village who have a family card and are married with a loan amount of IDR 3,000,000 to IDR 15,000,000,-; 2) LPD assesses the customer according to the 5C principle, if there is a customer who has bad credit then the customary service sanctions are applied to the customer, namely that a certificate of free administration will not be issued by the customary leader and Jero Mangku will not visit the customer when there is a religious ceremony such as death and marriage. 3) The implication is that the implementation of the customary service sanctions and the implementation of the 5C Principles on the internal control system as an effort to prevent bad loans at LPD Desa Munduk Bestala can reduce the occurrence of bad loans.

Pengaruh Pertumbuhan Tabungan, Jumlah Debitur dan Kecukupan Modal terhadap Profitabilitas Lembaga Perkreditan Desa (LPD) di Kecamatan Abang Tahun 2018-2021

Ni Kadek Dina Yanti — 2023-01-01

The purpose of this research is to determine the effect of savings growth, number of debtors and capital adequacy on the profitability of the Village Credit Institution (LPD) in Abang District in 2018-2021. The research design used a mix-method method, namely a combined method consisting of quantitative and qualitative approaches. The number of research samples was 15 LPDs from 20 LPD populations in Abang District. The subject of this research is LPD located in Abang Subdistrict, the sample is determined using purposive sampling technique with certain criteria. Furthermore, for data collection techniques using interviews and collecting secondary data evidence or by looking at the financial statements owned by each LPD. The results of the data collection were then carried out with descriptive statistical tests, classical assumption tests (normality test, multicollinearity test, test of heteroscedasticity), and hypothesis testing (multiple regression analysis), partial significance test (t test) and coefficient of determination test. The research results obtained are that each independent variable has a significant positive effect on the profitability for each LPD in Abang District in 2018-2021.

Mengungkap Efektivitas Inovasi Layanan SAMSAT terhadap Kepatuhan Wajib Pajak

I Komang Triana Utama Yasa — 2023-01-01

This study aims to determine 1) The form of application of Gelis services in Badung Regency, 2) Motor vehicle taxpayers' responses to Gelis services in Badung Regency, 3) The effectiveness of Gelis services to motor vehicle taxpayer compliance in Badung Regency.The approach used in this study is qualitative. The data collection methods carried out in this study were observation, interviews and documentation studies. Meanwhile, the data analysis techniques used in this study include data reduction, data presentation, and data inference. The results showed 1) The form of implementing this service is by using the SOP that has been set at the Samsat Badung Joint Office. 2) Taxpayer responses to such services are relatively positive in terms of service quality and promotion to improve taxpayer compliance, but there are obstacles in the aspect of clarity of instructions. 3) Gelis service innovation is very effective in increasing motor vehicle tax revenue in Badung Regency. This can be seen from the effectiveness ratio value which shows the figure of 119%, which has exceeded the effective criteria (90-100%). The increase in motor vehicle tax revenue in Badung Regency after the implementation of the Drive Thru system shows that this innovation is able to increase the compliance of motor vehicle taxpayers in Badung Regency.

Pengelolaan Keuangan Berlandaskan Prinsip Menyama Braya pada Kelompok Air Griya Kayu Mas di Banjar Dinas Congkang, Desa Tigawasa, Kecamatan Banjar, Kabupaten Buleleng

I Dewa Ayu Ade Deviana — 2023-01-01

The purpose of this research is : 1) the background of financial management based on the principle of menyama braya, 2) financial management based on the principle of menyama braya, 3) the impact of financial management based on the principle of menyama braya at Air Griya Kayu Mas Group.The data was obtained through conducted with administrators, members of the group, and kelian banjar, the second is observations during routine meetings to observe the financial management process, and the last study documentation by analyzing documents in the form of financial records. The data is processed using the Miles and Humbermen model. The results of this study indicated that : 1) The reason behind the application of the principle of menyama braya is that the principle of menyama braya has become a hereditary culture and is used as the basis for carrying out the social life of the community. 2) The financial management of the Air Griya Kayu Mas Group includes planning, implementation, recording, and reporting and accountability based on the principle of menyama braya. 3) Application of the principle of menyama braya in financial management Air Griya Kayu Mas Group provides four impacts, namely encouraging the establishment of togetherness help members economies, reduce conflict and maintain harmony, and increase trust.

Penerapan Sistem Informasi SAK EMKM melalui Aplikasi Berbasis Android LAMIKRO pada UMKM Bagus Batu Bata

Ni Made Yani Yuniartini — 2023-01-01

This research aims to determine the application of an information system of financial accounting standards for micro, small, and medium entities through the android-based application LAMIKRO on micro, small, and medium sized enterprises in Bagus Batu Bata. This study uses a qualitative method with a descriptive approach. Sources of data in this study are primary data and secondary data. The data obtained were then analyzed by data analysis techniques, namely data collection, data reduction, data presentation, and concluding. The results of this study state that (1) the obstacles experienced by Bagus Batu Bata are the absence of competent Human Resources (HR) in the field of accounting, lack of knowledge of micro, small, and medium enterprises in accounting, micro, small and medium enterprises consider financial reports are not important, micro, small and medium enterprises are still technologically savvy (untechnical), difficulties in separating personal finance and business finance, (2) financial records are still very simple, namely only recording cash in and cash out. Therefore, researchers contribute to assisting in the preparation of financial accounting standards for micro, small, and medium entities, (3) the expected implication is that the LAMIKRO application makes it easier for Bagus Batu Bata's business to compile simple financial reports and can understand accounting in more depth.

Pengaruh Kompetensi Pemeriksa Pajak, Pemanfaatan Teknologi Informasi dan Pengalaman Pemeriksa Pajak terhadap Kualitas Pemeriksaan Pajak

Radina Angganis — 2023-04-30

Penelitian ini bertujuan untuk mengetahui pengaruh Kompetensi Pemeriksa Pajak, Pemanfaatan Teknologi Informasi, dan Pengalaman terhadap Kualitas Pemeriksaan Pajak. Penelitian ini menggunakan data primerdengan populasi 39 responden yang bekerja pada KPP Madya Jakarta Utara. Pemilihan sampel dilakukan dengan menggunakan teknik nonprobability sampling dengan Teknik Sampel Jenuh. Selanjutnya, pengujian hipotesis ini mengunakan analisis regresi liniear berganda menggunakan program SPSS. Hasil penelitian ini menunjukkan bahwa variabel kompetensi pemeriksa pajak dan pemanfaaatan teknologi informasi berpengaruh positif terhadap kualitas pemeriksaan pajak, serta pengalaman pemeriksa pajak tidak berpengaruh terhadap kualitas pemeriksaan pajak.

Analisis Penentuan Kualitas Aset Produktif dan Penyisihan Penghapusan Aset Produktif berdasarkan POJK 33 Tahun 2018

Nabila Safitri — 2023-01-01

This study aims to determine the determination of Earning Assets Quality (KAP) and the calculation of Allowance for Earning Assets Losses (PPAP) at PT. BPR Suryajaya Kubutambahan. This research was conducted using a qualitative descriptive method, where the researcher will conduct direct observations in the field and collect data to be analyzed based on the observations and knowledge of the researcher. This research was conducted at PT. BPR Suryajaya Kubutambahan, having its address at Jalan Raya Kubutambahan. Sources of data in this study consisted of primary data and secondary data. Methods of data collection in this study using interviews, documentation, and literature study. This study uses data analysis consisting of data collection, data reduction, data presentation, data analysis and drawing conclusions. The results of the study stated that BPR Suryajaya Kubutambahan has determined the quality of earning assets for loans and placements with other banks with reference to the Financial Services Authority Regulation (POJK) 33 of 2018. In the formation of PPAP, BPR Suryajaya Kubutambahan has formed in accordance with the percentages listed on regulations and also considers the value of the collateral submitted by the debtor to the BPR

Analisa Laporan Keuangan BUPDA Teja Rahayu Desa Adat Tejakula

Gede Rama Laksana Putra — 2023-01-01

BUPDA Teja Rahayu is one of business entities belonging to the newly forme Tejakula Traditional Village. There are still many systems that need to be re-applied in the oprations of BUPDA Teja Rahayu itself. One of the systems in question is a system in financial recording of financial reports which will later serve as material for the accountability of BUPDA Teja Rahayu to the Bendesa Adat or LPD Desa Pakraman Tejakula as the superior of this business entity. Meanwhile, the records carried out by BUPDA Teja Rahayu only recorded cash receipts and disbursements, which led to several questions from the leadership of BUPDA Teja Rahayu regarding ambiguous financial records.

Analisis Pendapatan Pajak Kendaraan Bermotor dan Persepsi Wajib Pajak Sesudah Diberlakukannya Insentif PKB Selama Pandemi pada Dinas Pendapatan Daerah Kota Bangli

Ni Komang Ayu Indah Widiantari — 2023-01-01

The Covid-19 pandemic in 2020 had a major impact on the economy. The impact that occurs in almost all sectors, on of which is the tax sector. As a result of this impact, many policies were made by the government to deal with the impacts that occurred during the Covid 19 pandemic in 2020. One of the government’s policies in responding to the impact oh the Covid 19 pandemic is the tax incentive policy on Motor Vehicle Taxes. Local government policies are in the form of socialization activities through print and non-print media, mobile tax services via the Samsat Bus, payments via e-samsat at Bank Bangli ATMs. The results of the study indicate that the provision of Motor Vehicle taxpayers in paying taxes owed so as income, perception, incentive, regional income to increase revenue

Analisis Laba Berdasarkan Metode Full Costing pada Usaha Madu Bapak Tejo Matal di Desa Melaya

I Gusti Ngurah Pradnyana Putra — 2023-01-01

production based on the full costing method and how the profit earned on the honey business owned by Mr. Tejo Matal. In this study using qualitative methods. The data used in this study are primary data and secondary data. Data collection methods in the form of interviews, observations, and documentation. The results of this study state that the calculation of the cost of production according to Mr. Tejo Metal's calculations does not include fixed overhead costs and variable overhead costs. Then the cost of production obtained each bottle is Rp. 160,000 while according to the full costing method by calculating all costs, the result is Rp. 231,412. With a selling price of Rp. 200,000 profit according to Mr. Tejo Matal's calculation is in the figure of 25% or 40,000, while according to the full costing method the profit obtained is only around 7.4% or Rp. 14,870.

Penentuan Harga Jual Bedetan Ikan pada Kelompok Wanita Tani (KWT) Bedetan Perancak di Desa Perancak

Ida Ayu Devi Ananda Gayatri — 2023-01-01

This study aims to identify the selling price of bedetan (dry fish) food product on women farming group in Perancak village and to find out whether the determined price could give profit for the group. The study was designed in the form of descriptive qualitative study. The data of this study were obtained by conducting observation, interview and documentation with two informants who were the group leader and one of the members who was incharge in bedetan production from women farming group in Perancak village. Furthermore, the obtained data were analyzed by using data analysis techniques including data reduction, data presentation and drawing conclusion. The result of this study shows that (1) In determining the selling price, it was not in accordance with the criteria of the cost of production and the determination of selling price theories due to lack of knowledge about accounting. Therefore, there were several costs that were not taken into account when determining the cost of production. (2) The result based on cost plus pricing method was low because of the difference in the costing from the beginning in the cost of production calculation. (3) The result of selling price used by both of the women farming group in Perancak village and the Cost Plus Pricing method gave profit for the group. Meanwhile, it was more accurate to use the Cost Plus Pricing method so that the group could charge all costs that affected the production processes of bedetan (dry fish) food product.

Analisis Sistem dan Prosedur Pemberian Kredit Konsumtif pada PD BPR Bank Buleleng 45

Putu Megarani Sukarini Putri — 2023-01-01

This study aims to determine the system and procedure of consumptive credit granting to PD. BPR Bank Buleleng 45. PD. BPR Bank Buleleng 45 is the subject of this research. Descriptive method a qualitative approach is used in this study . This research result indicates (1) The consumptive credit system of PD. BPR Bank Buleleng 45 is initiated by debtor applying for credit by filling out a form and cmpleting the file. Debtor files are recoded and checked by the administration. Account Officer conducts survey and analysis. Perform risk level analysis by risk management. Management holds credit meetings to make decisions, re-check, make SPK, and disburse credit. The Accounting Department keeps books, loan books, and notes. Dokuments are evaluated and kept by PE Audit. The debtor signs the SPK, receives the money and the loan book. (2) The procedure for granting consumptive credit to PD. BPR Bank Buleleng 45 is the submission of files, investigation of files, initial interviews, on the spot, credit decision, signing of credit contracts, credit realization, and distribution/withdrawa i of funds.

Penentuan Harga Pokok Produksi sebagai Dasar Penentuan Harga Jual Gula Merah di Desa Bukti

Luh Sri Indrawati — 2023-01-01

The purpose of this study is 1) to determine the cost of brown sugar production which has been practiced by brown sugar producers in Bukti Village. 2) To determine the calculation of the cost of brown sugar production in The Evidence Village based on the full costing method. 3) To find out the comparison of the determination of the cost of goods produced by brown sugar that has been practiced by producers with the determination of the cost of goods produced in accordance with the full costing method. This research uses qualitative research methods. Data collection was carried out by methods of 1) observation during the implementation of the Brown Sugar manufacturing process in the business, 2) interviews with employees and brown sugar business owners in Bukti Village, 3) documentation studies by analyzing the costs incurred during the brown sugar production process. The data analysis techniques used are miles and Humberman's model. The results of this study show that in determining the cost of goods produced in the brown sugar business in Bukti Village, it has not included factory overhead costs as a component of production costs, the determination of the cost of goods produced in the brown sugar business in Bukti Village is still carried out simply, but using the full costing method can have a significant effect on the sustainability of the brown sugar business in Bukti Village.

Analisis Jumlah Pelanggan Listrik terhadap Penerimaan Pajak Penerangan Jalan di Kabupaten Buleleng

I Ketut Triadi Saputra — 2023-01-01

Street Lighting Tax (PPJ) is an important part of local taxes related to the number of electricity customers in Buleleng Regency, the PPJ includes regional levies by industrial and non-industrial use of electricity. The purpose of this study was to determine how the attachment of electricity customers to a street lighting tax revenue. This research observation took place in stages by examining the data obtained from PT PLN (Persero) UP3 North Bali. Documents and evidence collected in this study were from street lighting tax data, data on the realization of depositing the results of PPJ billing, as well as data on collective billing from the Buleleng Regency Government PJU. The data period used is December 2021. The results of the study show that the total amount of PPJ levy receipts in 2021 is Rp. 39,098,218,805 have been deposited with the Buleleng Regency Government, and the total collective bill of the Buleleng Regional Government PJU in 2021 is Rp. 15,983,776,581. The result total between realization of PPJ receipts and the total collective billing of the Regional Government PJU, the PPJ contribution received by the Regional Government as PAD is Rp. 23,114,442,224. From the results of the data research, it is known that the number of electricity customers will have an impact on the PPJ that will be received by the Regional Government as PAD in Buleleng Regency.

Prosedur Penyelesaian Kredit Bermasalah pada Koperasi Karya Bersama Sejahtera

I Kadek Rully Adi Suartama — 2023-01-01

This study will focus on how the procedure for resolving non-performing loans at the Cooperative Work Together Prosperous in 2018-2020. This research was carried out at the Cooperative Work Together Prosperous by using feasible methods including the Qualitative Descriptive Analysis method which has primary and secondary data sources through interviews and documentation. From this study, the results were obtained that the procedure for settling non-performing loans at the Cooperative Work Together Prosperous has been carried out properly and is in line with the procedures for settling non-performing loans in general. The process of settling non-performing loans at the Cooperative Work Together Prosperous is able to minimize the risk of sustainable non-performing loans. The procedure for settling non-performing loans at the Joint Works Cooperative includes: restructuring and confiscation of guarantees

Prosedur Penilaian Koperasi Berprestasi pada Koperasi Se-Kabupaten Buleleng Periode Tahun Buku 2020 Berdasarkan Hasil Laporan Rapat Anggota Tahunan

Kadek Angga Dwipa — 2023-01-01

This study aims to find out how the procedure for the Assessment of Cooperative Achievements in Cooperatives throughout Buleleng Regency for the 2021 Financial Year Period is based on the results of the Annual Member Meeting Report (RAT). The subject of this study is the Office of Trade, Industry and Cooperatives, Small and Medium Enterprises, Buleleng Regency. The object of this study is the Cooperative Assessment based on the results of the Annual Member Meeting Report. The data collection method applied consists of three types, namely the Observation method, the Interview method, and the Documentation method. The data analysis used in this study is qualitative descriptive analysis with data sources namely primary data and secondary data. The results of the study found that the procedure for evaluating outstanding cooperatives for the 2021 financial year period carried out by the Office of Trade, Industry and Cooperatives, Small and Medium Enterprises of Buleleng Regency was carried out properly and objectively. Each cooperative that is still active has collected a report book from the results of the Cooperative Annual Membership Meeting to the cooperative field section to input the data to find out how much the cooperative has achieved with certain aspects and requirements, namely: must deposit a report book from the results of the annual RAT related to the field of cooperatives and cooperatives must have passed the RAT.

Analisis Tingkat Kesehatan Koperasi Simpan Pinjam Desa Bondalem Tahun Buku 2021

Kadek Agus Sudarsana — 2023-01-01

This study describes the health level of KSP which is located in Bondalem Village for Financial Year 2021. The health level of a cooperative is the state of a cooperative seen from various aspects used by cooperatives in running their business in one period. \The data collection methods used are three methods including the observation method, the interview method, and the documentation method. Sources of data and types of data used are primary data and secondary data. The results of the research that the authors have obtained show the level of health of KSP in the three cooperatives in Bondalem Village for the fiscal year 2021. KSP Cipta Mulia and KSP Usaha Beraya Bopeas each received the predicate quite healthy, because the value obtained lies in the range of 66.00≤x <80.00. KSP Cipta Mulia got a final score of 68.60 and KSP Usaha Beraya Bopeas got a score of 79.85. Meanwhile, the health level of the Sapta Sedana Murti Savings and Loans Cooperative is classified as Under Supervision because the final score obtained is in the range of scores of 51.00 < x < 66.00. KSP Sapta Sedana Murti got a score of 53.65. Meanwhile, if the average score obtained from the three savings and loan cooperatives located in Bondalem Village obtained a score of 67.36 which is classified as quite healthy.

Analisis Prosedur dan Kebijakan Pemberian Kredit Pada Koperasi CU Darma Harta Mumbul

I Kadek Semadi — 2023-01-01

This study aims to describe the procedures and policies for granting credit to the Darma Harta Mumbul CU cooperative. This type of research is descriptive qualitative. The data were collected by using interview, observation, and documentation methods, then the data that had been obtained were analyzed by descriptive analysis. The results of the research that have been carried out show that the procedures for granting credit at the CU Darma Harta cooperative are in line with the procedures for granting credit in general. Likewise, the credit policy applied to the CU Darma Harta cooperative has also been in line with the general lending policy. Procedures and policies for granting credit to CU Darma Harta cooperatives are able to minimize credit risk that may arise during the credit process. In addition, the procedures and policies for granting credit to the CU Darma Harta cooperative are also not difficult for members and also do not harm the cooperative.

Analisis Efektivitas Realisasi Retribusi Daerah serta Kontribusinya terhadap Pendapatan Asli Daerah Kabupaten Buleleng

I Kadek Surya Wibawa Wibawa — 2023-01-01

The purpose of the study conducted was to measure the effectiveness of the realization of the levy and the contribution to PAD and find out the factors that resulted in the non-achievement of the regional levy target and how to overcome obstacles that resulted in the non-achievement of the regional levy target. The research method used is qualitative descriptive analysis. The analysis carried out shows that the effectiveness of the Regional Levy of Buleleng Regency in 2017 - 2021 has not been maximized because its effectiveness is still below 100%. In addition, his contribution to PAD is sorely lacking. The factors that result in the non-achievement of the regional levy target are inadequate facilities, lack of inadequate human resources services, and lack of socialization, economic factors and low public awareness. Ways to overcome these obstacles are to budget funds to improve or improve facilities, improve services, provide training, and maximize socialization and increase awareness of the importance of regional levies.

Analisis Sistem dan Prosedur Pemberian Kredit Pada LPD Desa Pakraman Keramas

Ni Made Uliasari Yasa — 2023-01-01

The purpose of this research is to find out how the system and procedure for granting credit at the LPD of Pakraman Keramas Village. The data used in this research is qualitative data which is supported by credit forms, credit analysis, main tasks and organizational structure. The subject of this research is the LPD of Pakraman Keramas Village and the object is the system and procedure for granting credit at the LPD of Pakraman Keramas Village. Data collection techniques are observation, interviews, documentation. The data and the data obtained will be analyzed using qualitative descriptive analysis. The results of this research become to the system and procedures for providing credit are adequate and good. In the process of granting credit to the LPD of Pakraman Keramas Village, it will involve several parts, namely the credit department, village administrators, head of the LPD, Cashier Section and General/Administrative Section. The debtor submits an application for credit, the credit department will examine the guarantee, the credit application and the head of the LPD will provide credit decisions. And for the cashier who will make receipts and will carry out credit realization, and for the credit department which will archive all documents from debtors of regional levies.

Analisis Efektivitas, Efisiensi dan Kontribusi Mobil Yan Starpa dalam Penerimaan Pajak Bumi dan Bangunan Pedesaan Dan Perkotaan terhadap Pendapatan Asli Daerah Kabupaten Buleleng Tahun 2020-2021 (Studi Kasus di Badan Pengelolaan Keuangan dan Pendapatan Daerah Kabupaten Buleleng)

Gusti Ngurah Alit Sanjaya — 2023-01-01

This study aims to determine the effectiveness, efficiency and contribution of Yan Starpa car in the acceptance of PBB-P2 (Rural and Urban Land and Building Tax). Through the results of interviews with two employees and the results of the data obtained at BPKPD Buleleng Regency, with the results of an average effectiveness of 106.95% classified as very effective, an average efficiency of 0.51% classified as very efficient, and an average contribution of 99.99% classified as very good. So that Yan Starpa's car plays a very important role in receiving (PBB-P2) Rural and Urban Land and Building Taxes. The presence of the Yan Starpa Car is highly appreciated by the people who are involved in achieving targets and increasing every year, although there are several obstacles faced by the BPKPD in the PBB-P2 Tax Revenue in the Yan Starpa Car, one of which is the blankspot that hinders the collection of PBB-P2.