R.A. Vivi Yulian Sari, Neri Susanti; Factors That Influence Compliance With Taxpayers In Paying Tax On Motor Vehicles In The Province Revenue Service Unit Of Seluma Regency This study aimed to determine the factors that influence taxpayers compliance in paying motor vehicle tax (CLA ) in Unit Revenue Services of Province ( UPPP ) Seluma District. Type of this study is descriptive study. The population in this study is whousedtaxpayermotor vehicleisregisteredinthe Unit RevenueService of Province (UPPP) SelumaDistrict, witha sample of30taxpayer-wheeled motor vehicletwo (2) located atTaisMarket and registered inUnit RevenueService of Province of(UPPP) Seluma Districtin July2013.The data collected by usingquestionnaire. Data analyzed by using rating scale method. Taxpayer perceptions towards tax penalties showed a significant effect on tax compliance in carrying out its obligations to pay motor vehicle tax ( CLA ) , is seen from the position of the respondent's perception of the value of tax penalties perceptions of factors affecting tax compliance in paying taxes on motor vehicles in Unit Revenue Service of Province( UPPP ) Seluma District with the total score of 316 is in the interval 308-381 , agreed criteria.
Indonesia merupakan Negara agraris, dimana penduduknya sebagian besar merupakan petani. Indonesia dianugrahi Sumber Daya Alam yang sangat berlimpah akan tetapi kondisi yang sangat menguntungkan itu berbanding terbalik dengan keadaan Indonesia sekarang ini. Pertanian memiliki produktifitas tenaga kerja yang rendah dan juga didominasi oleh tenaga kerja tidak dibayar (pekerja keluarga), sehingga pertumbuhan yang terjadi pada lapangan usaha ini belum mampu memberikan manfaat banyak terhadap kesejahteraan masyarakat (petani). Hal ini dapat kita lihat di desa Sukasari kecamatan Periukan kabupaten Seluma. Potensi pertaniannya belum dimaksimalkan dengan baik, maka kami team pengabdian dari Fakultas Ekonomi Univeristas Dehasen membagi informasi dan ilmu bagaimana memaksimalkan potensi alam dari desa Sukasari ini. Diharapakan pengabdian ini dapat memberikan kontribusi kepada warga sekitar yang diberikan materi tentang kewirausahaan dan pemaksimalan potensi desa. Tentu desa Sukasari memiliki potensi yang besar untuk memaksimalkan hasil dari Sumber Daya Manusianya.yaitu dengan memanfaatkan potensi kelapa dan serai
The purpose of this study was to determine the application of financial accounting standards for micro, small and medium entities (SAK EMKM) and cooperatives in preparing financial statements at the Bengkulu City Joint Business Savings and Loan Cooperative. Data collection tools are carried out by means of documentation and unstructured interviews. The analytical method used is a comparative analysis comparing SAK EMKM and cooperatives will be compared with the application of accounting at the Joint Venture KSP Bengkulu City. Based on the results of research regarding the Analysis of the Application of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) and Cooperatives in the Preparation of Financial Statements at the Bengkulu City Joint Business Savings and Loans Cooperative, it can be concluded that the implementation of SAK EMKM in the Joint Venture KSP has been going well because partly large in accordance with SAK EMKM. Meanwhile, there are two items that do not meet SAK EMKM, namely the notes on the financial statements because the Joint Venture KSP has not made notes on the financial statements and the income statement which does not include a tax expense account.
ABSTRAKSulisti Afriani dan Neri Susanti: Tujuan Penelitian ini untuk mengetahui analisis SWOT yang diterapkan pada strategi pemasaran di Rumah Bung Karno dan Rumah Fatmawati Bengkulu. Metode pengumpulan data yang digunakan yaitu metode kuesioner dengan menyebarkan daftar pertanyaan kepada responden. Metode analisis yang digunakan adalah analisis SWOT untuk mengetahui faktor-faktor internal (kekuatan dan kelemahan) dan faktor-faktor eksternal (peluang dan ancaman), yang kemudian akan dimasukkan ke dalam matriks SWOT. Hasil penelitian ini diperoleh hasil analisis pada tabel tersebut faktor "Peluang" (Opportunity) mempunyai total nilai skor 0,925 sedangkan faktor "Ancaman" (Treaths) mempunyai total nilai skor 1,206. Dari data kedua tabel tersebut maka diketahui bahwa total nilai skor masing-masing faktor dapat dirinci yaitu faktor "Kekuatan (Strength)" mempunyai total nilai skor 1,662 sedangkan faktor kelemahan (Weakness) mempunyai total nilai skor 1,328. Dan faktor "Peluang" (Opportunity) mempunyai total nilai skor 0,925 sedangkan faktor Ancaman" (Treaths) mempunyai total nilai skor 1,206. Maka diketahui nilai "Kekuatan (Strength)" di atas nilai selisih kelemahan (Weakness) sebesar (+) 0,334 dimana nilai ini didapat dari 1,662-1,328, dan nilai dari "Peluang" (Opportunity) di bawah nilai Ancaman" (Treaths) selisih (-) 0,281 dimana nilai ini didapat dari 0,925-1,206. Diagram Cartesius Analisis SWOT "Rumah Bung Karno dan Rumah Fatmawati Kota Bengkulu berada pada kuadran II, sehingga strategi pemasaran wisata sejarah pada kedua tempat bersejarah tersebut adalah: melakukan strategi diversifikasi konsentrik, melakukan strategi diversfikasi horizontal dan melakukan startegi usaha bagi hasil ABSTRACT Sulisti Afriani dan Sulisti Afriani: The purpose of this study was to determine the SWOT analysis is applied to the marketing strategy in the House and the House Fatmawati Soekarno Bengkulu. Data collection methods used were a questionnaire method to distribute a list of questions to respondents. The analytical method used is the SWOT analysis to determine the internal factors (strengths and weaknesses) and external factors (opportunities and threats), which will then be incorporated into the SWOT matrix. The results of this study showed that factor analysis in the table "Opportunities" (Opportunity) has a total score of 0.925, while the factor of "Threat" (Treaths) has a total score of 1.206. From the data in the two tables, it is known that the total score of each factor can be specified that the factor of "Strength (Strength)" has a total score of 1,662 while the factors of weakness (Weakness) has a total score of 1,328. And the factor of "Opportunities" (Opportunity) has a total score of 0.925 while the threat factor "(Treaths) has a total score of 1.206. It is known the value of "Strength (Strength)" beyond the differences of weakness (Weakness) of (+) 0.334 where the value is obtained from 1.662 to 1.328, and the value of the "Opportunities" (Opportunity) under the value of Threat "(Treaths) difference (-) 0.281 where th...
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