Yun Fitriano, Zahrah Indah Ferina; This study aims to determine the extent to which the effectiveness and contribution of hotel taxes and restaurant taxes to regional revenue (PAD) Bengkulu city. The data used in this study are secondary data on hotel taxes and restaurant taxes which are sourced from reports on the realization of the Bengkulu city regional income and expenditure budget from 2015 to 2018. The method of analysis in this study uses quantitative descriptive analysis. The results showed that the average value of the effectiveness of hotel taxes and restaurant taxes in Bengkulu City from 2015 to 2018 was quite effective, ranging from 80% to 82%. Meanwhile, the contribution of hotel tax revenue and restaurant tax from 2015 to 2018 has a very large contribution, where on average each year it has a contribution of above 4%. This shows that Bengkulu City's own revenue is influenced by a large proportion of hotel taxes and restaurant taxes.
Key Words: Effectiveness, Contribution, Hotel Tax, Restaurant Tax, Original Local Government Revenue
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
This study aims to develop a behavioral accounting syllabus development strategy for students in the accounting study program. The syllabus on behavioral accounting at universities during the COVID-19 pandemic has been compiled with the latest behavioral accounting syllabus. This research was conducted by conducting in - depth interviews with participants who have expertise in behavioral accounting . This study describes behavioral accounting consisting of behavioral accounting understanding, behavioral characteristics, behavioral actions. During the COVID-19 PADEMI period, excellent health is needed, maintaining health protocols and has been vaccinated against covid 19 with two vaccinations registered in protected care, online learning such as using zoom media, Google class room or a hybrid where there is online and face-to-face learning by keeping a distance in class with no more than 50% of students in class so that they can study and maintain health.
The purpose of the study was to determine and analyze the determination of the selling price using the Cost Plus Pricing Method in the Three Brothers Chicken Livestock Business, South Bengkulu Regency. The analytical method used in this study is a comparative descriptive method. Based on the calculation of the cost of production carried out by the Three Brothers Chicken Livestock Business, South Bengkulu Regency, the cost of production of broiler chickens per head is Rp. 32,238.-. and the determination of the selling price based on the market price of Rp. 38,000 per head so that the profit earned is Rp. 5,872 fish. Based on the cost plus pricing method with a full costing approach, the cost of production of broiler chickens is Rp. 33,418,-. With the determination of a profit of 20% of the cost of production, the total selling price of chicken per head is Rp. 40,000, - so that the profit earned is Rp. 6,582,- per head. There is a difference in the calculation of the cost of production between the company's calculation and the cost plus pricing method because the company's calculation does not include labor costs and factory overhead costs.
This study aims to determine the health level of PT. Bank Bengkulu in the 2014-2016 period if measured using the RGEC method (Risk Profile, Good Corporate Governance, Earnings, and Capital). Based on the results of the assessment of bank soundness by applying the RGEC method at PT. Bank Bengkulu is seen from factors, namely 1. Risk Profile, the results of the 2014 NPL ratio of 0.39%, in 2015 amounted to 0.39%, and in 2016 amounting to 0.33% can be said to be very healthy. The results of the LDR ratio in 2014 amounted to 85.79%, in 2015 amounted to 91.05%, and in 2016 amounting to 93.31% this could be said to be quite healthy. 2. Good Corporate Governance in the 2014-2016 period of 89.33% can be said to be very healthy. 3. Eanings, the results of the 2014 ROA ratio amounted to 3.69%, in 2015 amounted to 3.29%, and in 2016 amounting to 3.02% this could be said to be very healthy. The results of the BOPO ratio in 2014 amounted to 74.10%, in 2015 amounted to 80.54%, and in 2016 amounting to 77.71% this could be said to be very healthy. 4. Capital, the results of the 2014 CAR ratio amounted to 16.99%, in 2015 amounted to 21.39%, and in 2016 amounting to 19.07% can be said to be very healthy. The results of the health research at PT. Bank Bengkulu in the 2014-2016 period showed that PT. The Bengkulu Bank gets PK 1, which is very healthy.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.