HIDAYAH, AMALIA RISDA (2022) Analisis Kontribusi Retribusi Daerah Terhadap Pendapatan Asli Daerah Pemerintah Kota Banjarmasin Pada Masa Pandemi Covid-19. KTTA thesis, Politeknik Keuangan Negara STAN.
![[img]](http://eprints.pknstan.ac.id/style/images/fileicons/text.png) |
Text (Cover)
01. Cover_Amalia Risda Hidayah_1302190413.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (95kB) |
|
Text (Abstrak)
02. Abstrak_Amalia Risda Hidayah_1302190413.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (85kB) |
|
Text (Daftar Isi)
03. Daftar Isi_Amalia Risda Hidayah_1302190413.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (200kB) |
|
Text (Bab I)
05. Bab I_Amalia Risda Hidayah_1302190413.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (201kB) |
|
Text (Bab II)
06. Bab II_Amalia Risda Hidayah_1302190413.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (383kB) |
|
Text (Bab III)
07. Bab III_Amalia Risda Hidayah_1302190413.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (621kB) |
|
Text (Bab IV)
08. Bab IV_Amalia Risda Hidayah_1302190413.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (159kB) |
|
Text (Daftar Pustaka)
09. Daftar Pustaka_Amalia Risda Hidayah_1302190413.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (102kB) |
Abstract
Retribusi daerah merupakan salah satu pungutan daerah sebagai bentuk pembayaran atas jasa atau pemberian izin tertentu oleh pemerintah. Penyusunan karya tulis ini bertujuan untuk mengetahui klasifikasi, penerapan akuntansi, dan dampak covid-19 terhadap retribusi daerah serta analisis retribusi daerah atas Pendapatan Asli Daerah Pemerintah Kota Banjarmasin pada tahun 2019 s.d. 2021. Metode penulisan menggunakan metode deskriptif kuantitatif. Teknik pengumpulan data menggunakan metode kepustakaan, metode observasi data dan metode wawancara. Data yang digunakan adalah Laporan Keuangan Pemerintah Kota Banjarmasin bagian Laporan Realisasi Anggaran dan Catatan Atas Laporan Keuangan. Berdasarkan hasil analisis retribusi daerah terhadap Pendapatan Asli Daerah Pemerintah Kota Banjarmasin periode 2019 s.d. 2021 dapat disimpulkan bahwa klasifikasi dan jenis retribusi daerah terbagi menjadi retribusi jasa umum, retribusi jasa usaha, dan retribusi perizinan tertentu. Tingkat efektivitas penerimaan retribusi daerah pada tahun 2019 dalam kategori cukup efektif, pada tahun 2020 dalam kategori sangat efektif dan pada tahun 2021 tergolong dalam kategori kurang efektif. Sementara tingkat kontribusi retribusi daerah terhadap Pendapatan Asli Daerah pada tahun 2019 dan 2020 dalam kategori sangat kurang, sementara pada tahun 2021 dalam kategori kurang. /Regional levy is one of the regional levies as a form of payment for certain services or permits by the government. The preparation of this paper aims to determine the classification, application of accounting, and the impact of covid-19 on regional levies as well as analysis of regional levies on the Original Income of the Banjarmasin City Government's Area in 2019 to 2021. The writing method uses quantitative descriptive method. Data collection techniques use literature methods, data observation methods and interview methods. The data used is the Banjarmasin City Government Financial Report section of the Budget Realization Report and Notes to Financial Statements. Based on the results of the analysis of regional levies on the Original Income of the Banjarmasin City Government for the period 2019 to 2021, it can be concluded that the classification and types of regional levies are divided into general service levies, business service levies, and certain licensing levies. The level of effectiveness of regional retribution receipts in 2019 was in the category quite effective, in 2020 it was in the category of very effective and in 2021 it was classified as less effective. Meanwhile, the contribution level of regional levies to Regional Original Income in 2019 and 2020 was in the category of severely lacking, while in 2021 it was in the less category.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | retribusi, kontribusi, efektivitas, pendapatan asli daerah,retribution, contribution, effectiveness, local revenue |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting PKN STAN Subject Area > Akuntansi Pemerintah |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 21 Nov 2022 04:14 |
| Last Modified: | 21 Nov 2022 04:14 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/572 |
Actions (login required)
 |
View Item |