Journal Accounting Issues

Analisis Efisiensi Dan Efektivitas Anggaran Belanja Pada Pemerintah Provinsi Maluku

Semy Pesireron — Sun, 29 Dec 2024 00:00:00 +0700

The problem in this writing is how high the level of efficiency and effectiveness of spending in the Maluku Provincial Government is. Meanwhile, the aim to be achieved in this research is to determine the level of efficiency and effectiveness of spending in the Maluku Provincial Government. Research data comes from primary data obtained directly from the research object and secondary data obtained from the budget realization report (LRA). The analysis technique used is quantitative descriptive with efficiency and effectiveness formulations. The results of the research show that the efficiency level in 2020 is 79.59% and is concluded to be efficient, in 2021 the efficiency level is 77.31%, which is concluded to be efficient, in 2022 the efficiency level is 85.49% and the conclusion is quite efficient and the results of the analysis also show The efficiency level in 2023 is 83.58% and is concluded to be quite efficient. The results of the analysis show that the level of effectiveness in 2020 was 120.28%, which was concluded to be very effective, in 2021 the level of effectiveness was 80.01%, which was concluded to be quite effective. In 2022 the level of effectiveness is 93.14% and the effective conclusion and analysis results also show that the level of effectiveness in 2023 is 93.63% and the conclusion is effective..

Key Words: Efficiency, Effectivity

Analisis Kinerja Keuangan Pemerintah Daerah

Christin Syalomita Maollo, Septina L. Siahaya, Julie Th. Pelamonia — Sun, 29 Dec 2024 00:00:00 +0700

Measure the financial performance of Regional Governments based on the Value For Money concept, namely from an economic, efficiency and effectiveness perspective. The type of research used in this research is case study research at the Regional Revenue Agency with a quantitative descriptive approach. The data used is the 2019 – 2023 Revenue and Expenditure Budget Realization Report. Data was obtained from the Regional Revenue Agency of Central Maluku Regency. The data analysis technique in this research uses the concept of value for money with economic, efficiency and effectiveness ratios. The results of research on the financial performance of the Regional Revenue Agency (BAPENDA) of Central Maluku Regency from 2019 to 2023 show challenges in managing financial resources. An average economic ratio of 92.22% reflects the less economical category, while the efficiency ratio varies between 40.67% to 102.5%, with an average of 70.59%, indicating inefficiency that needs to be corrected. Meanwhile, the average effectiveness ratio of 94.13% has decreased to 87.65% in 2023, indicating the need for attention in achieving program targets. To improve performance, it is recommended that BAPENDA conduct an evaluation of budget management and implement best practices in financial management, so that it can provide added value to the people of Central Maluku Regency.

Keywords: APBD, Financial Performance, Value for Money, Economical, Efficiency, Effectiveness

Analisis Kontribusi Pajak Bumi Dan Bangunan (Pbb) Terhadap Pendapatan Asli Daerah (Pad) Kota Ambon

Febriyanto Ilela — Tue, 03 Dec 2024 00:00:00 +0700

Land and Building Tax (PBB) is a contribution imposed on people or entities who actually have rights, own, control and obtain benefits from land and buildings. Ambon City, the capital of Maluku province, has regional potential that can be explored and used to generate sufficient income from PAD, one source of which is Land and Building Tax. PBB itself contributes the third largest total tax revenue to the PAD of Ambon city. The aim of this research is to determine PBB's contribution to the PAD of Ambon city for the 2019-2023 period. This research method is a quantitative approach using a contribution formula. The research results show that PBB's contribution to regional original income was 11.0 percent in 2019, 13.8 percent in 2020, 13.1 percent in 2021, 12.2 percent in 2022 and 12.9 percent in 2023. an average of 12.6 percent during the 2019-2023 period, which shows that PBB's contribution to Original Regional Income is still insufficient.

Keywords: PBB; PAD

Sistem Bagi Hasil Pada Pembagian Hasil Nelayan Desa Suru Kecamatan Siritaun Wida Timur Kabupaten Seram Bagian Timur

Mansur Mansur, Shella Kriekhoff, Ennis S. Kriekhoff — Mon, 30 Dec 2024 00:00:00 +0700

Suru Village is one of the villages located in East Siritaun Wida District, East Seram Regency, with a village area of ± 1 km2. The people of Suru Village, Siritaun Wida East Seram District, East Seram Regency, which is ± 1000 people, the majority of whose lives work as fisherman. Suru Village is led by a village head. In the calculation results, there is a difference in distribution to the owner, namely Rp. 809,291 (Rp. 8,077,291 – Rp. 7,235,000). There is a difference because there are several costs, which are not charged and are calculated amortization per month by the owner. Such as the costs of making ketinting, purchasing machines and other costs which are charged directly without any calculation part per month (charged monthly). Judging from the results of the agreed distribution and the cost calculations that have been carried out, we propose that it would be good for this profit sharing to be distributed, adjusted to the number of fishermen, for owners and workers, considering the size of the profit sharing results which will be announced to the number of fishermen employed, when -times can change and the number of catches that will be obtained.

Keywords: Fishermen, profit sharing

Analisis Penentuan Harga Jual Produk Kaca Mata Pada Optik Permata Di Kota Ambon

Sri Mardani, Zulkarim Salampessy, Hasmawati Hasmawati — Mon, 30 Dec 2024 00:00:00 +0700

This research was conducted at Optik Permata, a business engaged in manufacturing. In calculating the cost of production to determine the selling price of Optik Permata, they have not classified or grouped costs related to raw material costs properly and there has been no classification for factory overhead costs. The purpose of this study is to determine the exact determination of the selling price at Optik Permata, the type of research used is quantitative. The collection technique and used is to conduct observation interviews and documentation at Optik Permata. This study uses the full costing method in calculating the cost of production and selling price at Optik Permata. The results of this study show different results. If using the full costing method and the selling price will increase, this is because the full costing method calculates all costs related to the production process such as electricity and overhead costs, while Optik Permata only calculates raw material costs and auxiliary costs