Galih Wicaksono

Since the enactment of Law Number 23 of 2014, local governments have the authority to find and explore regional potential, such as regional taxes. One type of regional tax that can support the Yogyakarta city pad is the hotel tax. This type of research uses a quantitative descriptive method that aims to determine the level of effectiveness and contribution of the hotel tax to Yogyakarta city pad during 2018-2021. The data collection technique used in this study was by secondary data method obtained through the website of open data. Jogjakarta. go. is owned by the Yogyakarta City Government. The results of this study show that the level of effectiveness and contribution of hotel taxes over the past 4 years tends to fluctuate. The average level of hotel tax effectiveness in Yogyakarta City is effective, even though for the last 2 years it has been within the criteria of ineffectiveness. Meanwhile, the contribution of the hotel tax to PAD Yogyakarta City is still lacking. So in the fut...

The tax volunteer program is issued by the Directorate General of Taxes in order to assist the fulfillment of tax obligations, especially when reporting individual and corporate tax returns. The volunteers involved were mostly students and members of the tax center from universities. This study aims to determine the effect of leadership style on the work performance of tax volunteers. The population in this study are tax volunteers from universities, while the population is tax volunteers who have served in the Jakarta and Jember areas. This study resulted in the finding that leadership style has a significant and positive effect on the work performance of tax volunteers. The implication is that interested parties should instill a leadership spirit for tax volunteer members.

This study aims to determine the effectiveness of Rural and Urban Land and Building Tax revenue (PBB-P2), as well as the contribution of PBB-P2 to Regional Original Income (PAD). This research is a type of quantitative descriptive research. The data collection technique was carried out using documentation techniques, and based on PBB-P2 and PAD data for Ponorogo Regency in 2018-2020. The results showed that the level of effectiveness of PBB-P2 on average was in the very effective criteria, while the level of contribution of PBB-P2 to PAD was still in the low criteria. Therefore, it is necessary to strengthen its potential so that its contribution can be even greater, so that PBB-P2 can become one of the mainstays for local governments in increasing PAD in Ponorogo Regency

Tax volunteer is one of the programs created by the Director General of Taxes in collaboration with tax centres in higher education, one of which is the Tax Center of the University of Jember. This study aims to analyze the effect of discipline, loyalty, and Organizational Citizenship Behavior (OCB) on work performance and the role of OCB as an intervening variable towards the effect of discipline and loyalty on work performance. Data were collected by distributing online and offline questionnaires, with the sample consisting of 60 tax volunteers at the Tax Center of the University of Jember. Data were analyzed using Partial Least Square software. The results showed that discipline had a significant positive effect on OCB but had no effect on work performance. Loyalty had a significant positive effect on OCB and work performance. OCB had a significant positive effect on work performance. However, OCB failed to intervene in the effect of discipline and loyalty on work performance. Re...

The Land and Building Tax of Rural and Urban Areas (PBB-P2) are one of the most important local taxes, which has the potential to increase Local Own-Source Revenue (PAD). In the current era of regional autonomy, the government is in direct need of large enough funds to meet government financing in carrying out regional development through Local Own-Source Revenue (PAD), which is a source of regional revenue. This study aims to determine: (1) to determine the effectiveness of the Rural and Urban Land and Building Tax revenue (PBB-P2), (2) to determine the contribution of The Land and Building Tax of Rural and Urban Areas (PBB- P2) to Regional Original Income. (PAD). This research method uses descriptive quantitative methods and uses secondary data types. Based on the results of the study, it shows that for effectiveness, it is in the very effective category, because the revenue is greater than the target. And then, the contribution level of The Land and Building Tax of Rural and Urba...

The purpose of this research is to know the role of working capital on profitability through factors that affect the amount of working capital, among others: Working capital turnover, liquidity, cash turnover, receivables turnover, turnover Stocks, and cash versus total assets, both partially and simultaneously. The data analysis method uses SPSS software with multiple regression analysis, which is used to test the tested hypothesis, both partially and simultaneously, and see the magnitude of the coefficient. Based on the results of the study and the discussion can be concluded that partially only the turnover of working capital and liquidity that have a significant impact on profitability, but the direction is negative. Simultaneously, the turnover of working capital, liquidity, cash turnover, receivables turnover, inventory turnover, and cash versus total assets affects profitability, but the effect is relatively small which is only 19.4%.<br>

The influence of budgetary participation to managerial performance has been examined in several accounting studies with conflicting result. The conflicting evidence may reflect the influence of other variables. This study axamined the influence of budgetary participation to managerial performance through budget adequacy, organization commitment, and job relevant information as intervening variables. The population of this study is staff that budgetary participation at Public School in Tegal. The sample of this research is collected with contact person. From about of 180 questionnaires delivered, only 119 questionnaires returned and ready to analyze. The result of this study showed that budgetary participation has not effect to managerial performance. Other result that is shown in this study is that budgetary participation has positive effect to budget adequacy, organization commitment, and job relevant information. But, budget adequacy and job relevant information has not effect to ...

The purpose of this research is to determine the potential of a boarding house tax and tax revenue optimization strategies boarding house at Banyuwangi Regency. The analytical method uses a quantitative approach to give a questionnaire to the boarding house owner as a taxpayer. Based on information from four sub-districts can be concluded that the total potential of boarding house tax in the Banyuwangi Regency is IDR 717,755,450.00. The strategy needs to be done by the local government to increase boarding house tax revenue are through optimizing the intensification of local tax collection, strengthening the collection process, increasing supervision, increasing administrative efficiency and reducing collection costs. This can be done by increasing coordination with related institutions in the region. The analytical method is used as a quantitative approach to give a questionnaire to the boarding house owner as a taxpayer.

Pembangunan di suatu wilayah yang berkembang dengan pesat mengindikasikan penerimaan daerah tersebut terbilang cukup baik dalam menjalankan pemerintahan yang berkemajuan demi kemakmuran dan kesejahteraan penduduknya. Sama halnya dengan efektivitas dan kontribusi pajak daerah terhadap Pendapatan Asli Daerah (PAD), salah satunya adalah Pajak Restoran. Pajak Restoran adalah pajak atas pelayanan yang disediakan oleh restoran. Jenis pajak daerah tersebut merupakan salah satu pendongkrak Pendapatan Asli Daerah Kabupaten Badung. Penelitian ini bertujuan untuk mengetahui efektivitas dan kontribusi Pajak Restoran terhadap Pendapatan Asli Daerah. Metode penelitian berupa deskriptif kuantitatif, dengan menganalisis seberapa besar efektivitas dan kontribusi dari tahun 2017-2021 dengan data sekunder melalui laman yang dikelola oleh Badan Pendapatan Daerah (Bapenda) Kabupaten Badung. Hasil penelitian menunjukkan bahwa efektivitas penerimaan Pajak Restoran mengalami fluktuasi pada 5 tahun terakhir...

The Land and Building Tax of Rural and Urban Areas (PBB-P2) are one of the most important local taxes, which has the potential to increase Local Own-Source Revenue (PAD). In the current era of regional autonomy, the government is in direct need of large enough funds to meet government financing in carrying out regional development through Local Own-Source Revenue (PAD), which is a source of regional revenue. This study aims to determine: (1) to determine the effectiveness of the Rural and Urban Land and Building Tax revenue (PBB-P2), (2) to determine the contribution of The Land and Building Tax of Rural and Urban Areas (PBB-P2) to Regional Original Income. (PAD). This research method uses descriptive quantitative methods and uses secondary data types. Based on the results of the study, it shows that for effectiveness, it is in the very effective category, because the revenue is greater than the target. And then, the contribution level of The Land and Building Tax of Rural and Urban Areas (PBB-P2) in Tuban Regency in 2018-2020 is still less effective. The Contribution rate each year always in the very poor category, but the revenue target and realization of The Land and Building Tax of Rural and Urban Areas (PBB-P2) on Regional Original Income have increased every year, the same is the case with the realization of Local Own-Source Revenue (PAD) every year has increased.

The Rural and Urban Land and Building Tax (PBB-P2) is one type of local tax that can increase Local Original Income (PAD), as well as in the City of Yogyakarta. This study aims to determine the level of effectiveness and contribution of PBB-P2 to PAD. The method used in this research is descriptive quantitative, namely by measuring the effectiveness and contribution of PBB-P2 to PAD in Yogyakarta City during 2018-2020. The data collection method is in the form of primary data through the opendata.jogjakota.go.id page belonging to the Yogyakarta City Government. The results showed that PBB-P2 revenue grew every year, even though the revenue target was always the same every year. For effectiveness, the findings show that the annual PBB-P2 revenue is in the very effective category, this is because the realized value is always greater than the set target. As for the contribution to PAD, it resulted in the finding that PBB-P2 revenue was in the category of less contribution, so that in t...

This research is aimed at knowing the role of the Earth Tax and Rural and Urban Buildings (UN-P2) through its effectiveness and contribution to Regional Original Income (PAD) in Situbondo Regency. The study used descriptive quantitative methods. The type of data used is secondary data obtained from the Situbondo District Data Center Application. The data used is the target and realization of UN-P2 acceptance, the realization of PAD receipts in Situbondo Regency during 2018-2020. The results showed that the effectiveness of UN-P2 from year to year is still ineffective. While the contribution of UN-P2 to PAD is still very lacking every year. So that in the future so that the role of UN-P2 on PAD can be optimal, the Situbondo Regency Government needs to explore the potentials in the form of Earth Tax objects and Rural and Urban Buildings and conduct intensive tax socialization to improve UN P2 compliance on time with the appropriate amount .   Untuk memperkuat esensi dan posisi otonomi...

Education is the most important thing done by every country. Going to higher education cannot be done briefly. There are several stages in implementing this education. One of them is Junior High School (SMP) education. This research took place in one school. This education requires teachers who are professional and have good performance. The decision support system with the Weighted Product (WP) method can be used to help select teachers who can join the school. The Weighted Product method works by calculating five criteria as the basis for selecting and seeking teachers. The results of this method are the teacher ranking scores from highest to lowest. The benefits obtained; the school can make acceptance based on the system implemented.

Every village has a site of leadership. The village head is the person who is entitled to manage the village. The person is the one that is elected to build and develop the village. The village heads will try to improve the situation of the village as well as its residents. People who have this rank have obligations and responsibilities for carrying out village activities. However, democracy is the way to accomplish the best outcomes in terms of peace, justice, and security. The decision support system using the Composite Performance Index (CPI) method functions to assess village head candidates and process them in order to get good ranking results. The most important result of the election is what the village head decides. The application of the Composite Performance Index (CPI) method is very good in determining the right person who will occupy the position of the village head.

Purpose-Thus research aims to calculate  the potential of hotel tax revenue and how policy strategies to optimize hotel tax revenue in Bnayuwangi Regency Design/methodology/approach-This study calculates the magnitude of the hotel tax potential in the Banyuwangi Regency, using a quantitative approach. The sample is taken in each district that has a hotel tax object Findings- Based on field findings in 16 districts that have hotel tax objects, were sampled at 2 hotels in each district, potentials found was Rp. 19,004,102,434. Based on the 2018 realization and target data, the hotel tax target is Rp 1,840,000,000 and the realization is 3,368,454,736. It indicates the potential for lost tax revenue from hotel in Banyuwangi Regency. Implications-Strategies that can be done to optimize revenue are by simplifying the taxation system, providing services to taxpayers, and controlling the administration. Keywords: Tourism, Hotel Tax, Potency, Policy Strategy

This study aims to analyze the effect of e-filling system implementation on individual taxpayer compliance and describe how the e-filling system is implemented in the former residency area of Besuki, East Java. This study uses quantitative and qualitative data analysis methods by using simple linear regression analysis and using an interpretive approach to explore qualitative information using the e-filling system. This study's results are the implementation of the e-filling system has a significant effect on the compliance of individual taxpayers in the former residency area of Besuki, East Java. The most important from the interpretive result, For the first user, they have basic knowledge of taxation constraints in calculating their obligations, so they are reluctant to continue to know tax reporting through e-filing.

Manajemen keuangan adalah bagian penting dalam perusahaan. Bisa dibilang, ruang lingkup manajemen keuangan yang berhubungan dengan pencarian dan pengelolaan dana perusahaan atau organisasi. Pada dasarnya manajemen keuangan adalah suatu kegiatan yang didalamnya melibatkan suatu perencanaan, penganggaran dana, pemeriksaan, pengelolaan, pengendalian, pencarian dan penyimpanan dana yang dimiliki oleh suatu organisasi atau suatu perusahaan. Dalam suatu perusahaan, adanya manajemen keuangan sangatlah penting. Karena manajemen keuangan mengatur aktivitas atau kegiatan perusahaan yang berhubungan dengan cara memperoleh pendanaan untuk modal kerja perusahaan, setelah itu penggunaan dan pengalokasian dana tersebut, serta mengelola aset yang dimiliki oleh perusahaan agar tujuan perusahaan dapat tercapai secara maksimal. Oleh karena itu, seorang manajer keuangan dalam suatu perusahaan harus mengetahui bagaimana mengelola segala unsur dan segi keuangan, hal ini wajib dilakukan karena keuangan me...

Penelitian ini dilatarbelakangi oleh ketertarikan peneliti terhadap masalah bagi hasil simpanan berjangka yang ada pada KJKS BMT Bina Umat Mandiri (BUM) Cabang Adiwerna.Yang menjadi permasalahan ini adalah bagaimana perhitungan bagi hasil simpanan berjangka pada KJKS BMT Bina Umat Mandiri (BUM) Cabang Adiwerna.Teknik pengumpulan data yang digunakan dalam penelitian ini adalah observasi, wawancara dan studi pustaka. Sedangkan analisis data yang digunakan adalah metode analisis deskriptif dimana penelitian yang dilakukan bertujuan untuk mendapatkan gambaran yang jelas mengenai suatu keadaaan berdasarkan data yang diperoleh dengan cara menyajikan, mengumpulkan dan menganalisis data tersebut sehingga menjadi informasi baru yang dapat digunakan untuk menganalisa mengenai masalah yang sedang diteliti.Salah satu aktivitas BMT BUM adalah menghimpun dana dari anggota nasabah melalui simpanan diantaranya yaitu simpanan berjangka. Dalam menghimpunan dana BMT BUM sangat diperlukan penerapanpene...

This article attempts to explore the convergence and implementation of Total Quality Management (TQM) principles in PTSP (a one-stop integrated licensing service) organizations in two regencies in Indonesia, namely Situbondo and Bondowoso districts based on ISO (International Organization for Standardization 9000-2005) using 8 (eight) standards quality of service quality with the exception of 1 (one) standard, namely the relationship with suppliers. The combination of quantitative and qualitative method, known as mixed method, was operative to obtain more measurable information concerning the dimensions of TQM as measured by the perceptions of user stakeholders and implementers of services, particularly concerned with factual approach to decision making (FA), involvement of people (IP), Leadership Driven (LS), continuous improvement (CI), and process approach (PA), and customer focus (CF). On the other hand, qualitative method was applied to obtain in-depth information related to th...

Tujuan penelitian ini adalah (1) untuk mengetahui tingkat efektivitas Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB P2) Kabupaten Jember, dan (2) untuk mengetahui tingkat kontribusi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB P2) terhadap Pendapatan Asli Daerah (PAD) Kabupaten Jember. Penelitian ini merupakan penelitian deskriptif kuantitatif, yaitu berdasarkan penjelasan angka-angka. Data pada penelitian ini berupa target dan realisasi penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB P2), serta target dan realisasi Pendapatan Asli Daerah (PAD) Kabupaten Jember selama 3 (tiga) tahun. Hasil penelitian menunjukkan bahwa tingkat efektivitas PBB P2 pada tahun 2013 berada dalam kategori cukup efektif, sedangkan pada tahun 2014 dan 2015 berada dalam kategori kurang efektif. Untuk tingkat kontribusi PBB P2 terhadap Pendapatan Asli Daerah (PAD), menunjukkan bahwa pada tahun 2013-2015 tingkat kontribusi berada dalam kategori sangat kurang.

Kelompok Tani Kenongo Mukti merupakan kelompok tani yang bergerak di bidang usaha kopi yang berada di Kecamatan Kalibaru Kabupaten Banyuwangi. Sebagaimana kelompok tani yang lain, kelompok tani kenongo mukti juga mengalami berbagai permasalahan yang terkait dengan manajemen usaha. Beberapa permasalahan tersebut antara lain terkait terbatasnya produksi kopi yang dihasilkan akibat peralatan yang dimiliki masih sederhana, pengemasan yang dilakukan membutuhkan waktu yang lama dan kurang rapi akibat peralatan dalam pengemasan masih menggunakan seterika dan penggaris. Permasalahan berikutnya yaitu terkait dengan pengelolaan keuangan, dimana mitra masih belum menguasai terkait pengelolaan keuangan usaha secara efektif dan efisisen, sehingga mitra tidak dapat menentukan dengan baik berapa laba atau rugi yang dihasilkan dari usaha. Berdasarkan beberapa permasalahan tersebut, Tim PKM melakukan intervensi yaitu dengan memberikan hibah peralatan berupa mesin roasting dan mesin sealer, serta mel...

Every village has a site of leadership. The village head is the person who is entitled to manage the village. The person is the one that is elected to build and develop the village. The village heads will try to improve the situation of the village as well as its residents. People who have this rank have obligations and responsibilities for carrying out village activities. However, democracy is the way to accomplish the best outcomes in terms of peace, justice, and security. The decision support system using the Composite Performance Index (CPI) method functions to assess village head candidates and process them in order to get good ranking results. The most important result of the election is what the village head decides. The application of the Composite Performance Index (CPI) method is very good in determining the right person who will occupy the position of the village head.

Purpose- This study aims to determine the level of effectiveness, contributions, and potential of parking tax revenues in the Banyuwangi Regency.Design/methodology/approach- The research method uses quantitative descriptive, which is in the form of an explanation of the results of calculations related to the effectiveness, contributions, and potential parking tax revenue. Findings- This research results in finding that for effectiveness at 87.80% it is in the quite effective category, a contribution of 0.65% in the criteria is very less. For potential, it resulted in a finding of Rp 1,049,932,800, which is above the realization of only Rp790,236,000, or in other words that the realization of parking tax revenues is only 75.26% of the potential revenue in the three districts.Implications-The results of this study concluded that the potential for parking tax revenues obtained from three districts is greater than the total realization of parking tax revenues in the Banyuwangi Regency. ...

The purpose of this research is to know how working capital turnover, likuidity, cash turnover, receivable turnover, inventory turnover, and cash to total assets can give the influence the profitability in Manufacture company which is listed in The Indonesia Stock Exchange. This research is implemented to 89 Manufacture company which is listed in The Indonesia Stock Exchange and evaluation of annual performance of this company which is audited from public accountant. Data of this research which has been used in secondary data with purposive sampling method. Analysis method which has been used for this research is multi regression analysis method. The result of this research is confirm that working capital turnover, likuidity, cash turnover, receivable ternover, inventory turnover, and cash to total assets give the simultaneous influence which is significant to profitability. Examined with partially method just likuidity have a significant and positive influence to profitability. In ...

Penelitian ini bertujuan untuk mengetahui  tingkat kesehatan PD. BPR Puspakencana Brebes dengan menggunakan metode CAMEL selama periode tahun 2011-2013 apakah masuk dalam kategori sehat, cukup sehat, kurang sehat atau tidak sehat. CAMEL memiliki lima aspek, yaitu aspek permodalan menggunakan rasio CAR ( Capital Adequacy Ratio ), aspek kualitas  aktiva produktif menggunakan rasio KAP (Kualitas Aktiva  Produktif) dan PPAP (Penyisihan Penghapusan Aktiva Produktif), aspek manajemen menggunakan  perhitungan manajemen umum dan manajemen risiko, aspek rentabilitas menggunakan rasio ROA ( Return On Assets ) dan BOPO (Beban Operasional terhadap Pendapatan Operasional), dan aspek likuiditas menggunakan rasio Cash Ratio dan LDR ( Loan to Deposit Ratio ).  Penelitian ini adalah penelitian yang bersifat kuantitatif. Alat analisis yang digunakan dalam penelitian ini  adalah dengan menggunakan metode CAMEL berdasarkan  Surat Keputusan Direksi Bank Indonesia Nomor 30/12/KEP/DIR tanggal 30 April 1997  perihal Tata  Cara  Penilaian Tingkat Kesehatan BPR.Adapun tolak ukur untuk menentukan tingkat kesehatan suatu bank setelah dilakukan penilaian terhadap masing-masing variabel, yaitu dengan menentukan hasil penelitian yang digolongkan menjadi predikat  kesehatan BPR.  Jenis data yang digunakan adalah data primer yang diperoleh melalui wawancara dan data sekunder yaitu laporan keuangan berupa neraca dan laporan laba rugi PD. BPR Puspakencana Brebes tahun 2011-2013 Kata kunci : tingkat kesehatan bank, BPR, metode CAMEL

Penelitian ini bertujuan untuk mengidentifikasi akuntabilitas pengelolaan keuangan desa di Kabupaten Banyuwangi, serta mengidentifikasi kendala dalam penerapan akuntabilitas pengelolaan keuangan desa. Penelitian ini menggunakan metode deskriptif kualitatif. Tahapan penelitian dilakukan dengan cara melakukan observasi langsung, pendataan, serta wawancara terstruktur dan mendalam. Penelitian ini menghasilkan temuan bahwa akuntabilitas dalam pengelolaan keuangan desa dilihat dari aspek perencanaan, penganggaran, penggunaan, pengawasan, pelaporan, dan pertanggungjawaban telah berjalan dengan baik. Namun demikian masih terdapat beberapa kendala seperti kendala dalam keterbukaan APB Desa, kualitas SDM, banyaknya persyaratan administasi LPJ, perbedaan pemahaman, kesulitan dalam membuat RAB, serta kendala dalam perpajakan. Beberapa kendala tersebut mengakibatkan masih belum optimalnya penerapan akuntabilitas pengelolaan keuangan desa di Kabupaten Banyuwangi.

Terdapat berbagai permasalahan yang dihadapi oleh kelompok tani kopi terkait manajemen usaha dan pengelolaan kopi yang dilakukan oleh masyarakat Desa Solor Kecamatan Cermee Kabupaten Bondowoso yang meliputi : (1) pembuatan pengemasan kopi dibuat secara sederhana dan seadanya saja dengan menggunakan kantong plastik, (2) kedua mitra tidak memiliki pemahaman yang baik tentang desain kemasan kopi yang menarik, higienis, dan bernilai jual, (3) pemasaran kopi hanya memenuhi kebutuhan lokal saja, (4) modal pengembangan usaha yang terbatas, dan (5) pengelolaan keuangan yang masih kacau. Berdasarkan beberapa permasalahan yang dihadapi oleh kedua mitra, tim Pelaksana PKM akan memberikan solusi sebagai berikut : (1) pelatihan dan simulasi teknik pembuatan desain pengemasan kopi, (2) pelatihan dan simulasi manajemen pemasaran kopi secara komprehensif, (3) pelatihan dan simulasi pembuatan proposal kelayakan usaha dan bisnis usaha kopi, dan (4) pelatihan dan simulasi penyusunan laporan keuangan u...

Abstrak  - Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi dan pelatihan yang dimiliki oleh Relawan Pajak Tax Center Universitas Jember terhadap prestasi kerja yang dihasilkan. Penelitian ini merupakan jenis penelitian kuantitatif, yaitu metode penelitian yang berlandaskan pada filsafat positivisme, digunakan untuk meneliti pada populasi atau sampel tertentu, pengumpulan data menggunakan instrument penelitian, analisis data bersifat kuantitatif statistik, dengan tujuan untuk menguji hipotesis yang telah ditetapkan. Penelitian ini dilaksanakan pada Tax Center Universitas Jember. Pada penelitian ini, instrumen penelitian berupa kuesioner. Kuesioner tersebut akan dibagikan kepada responden sejumlah 59 orang relawan pajak tax center Universitas Jember, kemudian akan diolah secara statistik dengan software SPSS. Penelitian ini menghasilkan temuan bahwa secara parsial dan simultan, kompetensi dan pelatihan berpengaruh secara signifikan dan positif terhadap prestasi kerja. Se...

This study aims to determine market orientation, branding, and organizational performance in small businesses that produce biotechnology-based products in Jember. The object of this research is small businesses that produce biotechnology-based products in Jember Regency, taking samples of 90 small businesses. This study grapples with primary data, which is data obtained from distributing questionnaires to the small business actors. Methods of data analysis involved multiple linear regression. The research results demonstrate that market orientation and branding altogether pose a significant effect on organizational performance. Partially, it is only the branding variable which exerts a significant effect on organizational performance, while the market orientation variable has no significant effect on organizational performance. Keywords: Market Orientation, Branding, Organizational Performance, small businesses, biotechnology

The purpose of this research is to determine the use of e-filling of the quality of tax Reporting Services partially. This research used quantitative methods and data analysis methods use SPSS software with simple regression analysis, which is used to test tested hypotheses, partially, and to see the magnitude of the coefficient. Based on the results of research and discussion can be concluded that partial use of e-filling affects the quality of the annual tax reporting Service, the direction is positif and is proven in analysis of SPSS test results with a significance value of 0.037 < from 0.05. More and more users of e-filling then increasing the quality of taxation services because the taxpayer feels comfortable and safe using e-filling for payment and reporting its exposure.

Banyuwangi is a regency which promotes tourism sector, shown by several festivals and new tourism destinations. The regency has risen the multiplier effect on other sectors, especially tax revenue. This research aims at investigating the potential of restaurant’s tax as a result of improvement in tourism sector and the policy strategy organized by the government in optimizing the income from restaurant’s tax. This research was conducted through the survey and interview. This research applied mix method, the result of this research indicate that the potential of restaurant’s tax in Banyuwangi is IDR 25.768.142.679. In fact, the target set in 2016 was IDR 7.000.000.000,-. There are several strategies implemented to increase the revenue from the potential taxes of restaurant, inter alia 1) intensive socialization of food to the taxpayer 2) involving other institutions in the implementation of restaurant tax, for example the sub-district and village, 3) carefully monitoring held on taxp...

The purpose of this study was to find out how to manage village finance and the effectiveness of managing village funds for development and economic empowerment of rural communities in Bondowoso District. Three sub-districts in the Bondowoso District, namely Curahdami, Wonoasri, and Tenggarang Subdistricts as field area, and the combination of quantitative and qualitative methods were used. The results of this study indicate that: the villages in Bondowoso District have managed village finances well, but in certain cases, they are still not orderly in administration, so that they sometimes experience delays in disbursing village finance for the following period. The discussion and implications of the findings are discussed in the article.

The purpose of this research is to determine the potential of a boarding house tax and tax revenue optimization strategies boarding house at Banyuwangi Regency. The analytical method uses a quantitative approach to give a questionnaire to the boarding house owner as a taxpayer. Based on information from four sub-districts can be concluded that the total potential of boarding house tax in the Banyuwangi Regency is IDR 717,755,450.00. The strategy needs to be done by the local government to increase boarding house tax revenue are through optimizing the intensification of local tax collection, strengthening the collection process, increasing supervision, increasing administrative efficiency and reducing collection costs. This can be done by increasing coordination with related institutions in the region. The analytical method is used as a quantitative approach to give a questionnaire to the boarding house owner as a taxpayer

Abstrak Tujuan penelitian ini adalah untuk mengetahui bagaimana jumlah wisatawan dan pajak hotel dapat berpengaruh terhadap pendapatan asli daerah di Kabupaten Banyuwangi pada tahun 2014 sampai dengan tahun 2016. Jenis data yang digunakan dalam penelitian ini data sekunder serta metode regresi linear berganda. Variabel pada penelitian ini terdapat dua variabel independen, yaitu jumlah wisatawan dan pajak hotel, sedangkan variabel dependennya adalah pendapatan asli daerah. Hasil dari penelitian ini adalah bahwa secara parsial dan simultan, jumlah wisatawan dan pajak hotel berpengaruh signifikan terhadap pendapatan asli daerah. Kata Kunci: Jumlah Wisatawan, Pajak Hotel, Pendapatan Asli Daerah Abstract This study aims to determine that the number of tourists and hotel tax revenue affect revenue in the Banyuwangi City from 2014 to 2016. The type of data used in this study is secondary data and multi regression analysis method. Variables used in this study are independent variables, namely the number of tourists and hotel tax revenue, while the dependent variable is revenue. The result of this study is confirm that partially and simultaneously, if the number of tourists and hotel tax revenue have significant influence to revenue. Keywords: Number of Tourists, Hotel Tax Revenue, Revenue