JURNAL RAMBU : RESEARCH OF ACCOUNTING, MANAGEMENT, & BUSSINESS

OPTIMALISASI PENGELOLAAN PAJAK DAN RETRIBUSI PARKIR DI KABUPATEN SAMBAS

izzanraziqikhwan izzan, Lailatul Mukaromah, Novi Sentiya — Sun, 30 Nov 2025 09:17:12 +0000

This study aims to examine how regional management sourced from taxes and fees on parking sevices in conducted, as well as efforts to optimize the Regional Original Revenue (PAD) in the parking sector in Sambas Regency. The method use in this researche is a qualitative descriptive approach with a case study design, carried out through observations, interviews, and documentation at the Transportation Agency and the Regional Finance Agency of Sambas Regency. The study show that the of the parking sector in increasing PAD in Sambas Regency is quite significant, but it has not been managed optimally. The management of parking fees still faces challenges such as low public awareness of regulations, weak regional government supervision, and potential revenue leakages in the field. In response, the Transportation Agency has formed a sampling Team to enhance supervision and validation of potential regional revenues. Although parking taxes showed high effectiveness above 100% during 2020-2024, this does not yet reflect optimization because the target set remain conservative. Conversely, parking fees are considered ineffective as achievement is still below 50%. This study recommends that the regional government strengthen the supervision system, digitize parking management and review the determination of revenue targets to better align with actual potential.

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN PELAPORAN WAJIB PAJAK PEGAWAI POLITEKNIK NEGERI SAMBAS

ramadini familyramadini, Lailatul Mukaromah, Novi Sentiya — Sun, 30 Nov 2025 09:23:55 +0000

This study aims to obtain empirical evidence regarding the factors that influence taxpayer reporting compliance, especially among employees of the Sambas State Polytechnic. The method used in this study is an associative research strategy with a quantitative approach. Data collection used questionnaires distributed via Google Form and directly to employees of the Sambas State Polytechnic randomly as respondents. The sampling technique used was simple random sampling and data processing techniques assisted by EViews software version 12. The results of this study indicate that tax knowledge, taxpayer awareness, income level, and education level have a significant effect on tax reporting compliance of employees of the Sambas State Polytechnic. Meanwhile, the quality of tax services and the implementation of digitalization systems do not have a significant effect on taxpayer reporting compliance of employees of the Sambas State Polytechnic. Together or simultaneously, the level of tax knowledge, taxpayer awareness, quality of tax services, the implementation of digitalization systems, income level, and education have a significant effect on taxpayer reporting compliance of employees of the Sambas State Polytechnic.

ANALISIS KINERJA KEUANGAN BANK PEMERINTAH (BUMN) DAN BANK UMUM SWASTA NASIONAL (BUSN) DENGAN METODE RGEC

Nuraini — Sun, 30 Nov 2025 09:36:29 +0000

Penelitian ini bertujuan untuk mengevaluasi dan membandingkan tingkat kesehatan antara BUMN dan BUSN pada tahun 2024 menggunakan metode RGEC (Risk Profile, GCG, Earnings, dan Capital) secara menyeluruh. Kajian ini bersifat deskriptif kuantitatif dengan objek riset berupa laporan keuangan dari BUMN dan BUSN. Data yang digunakan berupa data kuantitatif sekunder yang dikumpulkan melalui metode dokumentasi. Untuk menganalisis tingkat kesehatan bank, digunakan pendekatan risiko dengan indikator yang terdapat dalam kerangka RGEC. Berdasarkan analisis terhadap 13 bank, ditemukan bahwa 2 bank, yaitu Bank Negara Indonesia dan Bank Permata, berada pada kategori Sangat Sehat. Sementara itu, 8 bank lainnya, yakni BRI, Mandiri, BTN, BCA, Mega, OCBC NISP, Sinarmas, dan Panin, dinilai berada dalam kategori Sehat. Dua bank, Danamon dan CIMB Niaga, termasuk dalam kategori Cukup Sehat. Namun, terdapat 1 bank, yaitu Bank Muamalat, yang berada pada kategori Kurang Sehat. Temuan ini merefleksikan bahwa mayoritas bank memiliki kondisi keuangan yang baik, meskipun masih menghadapi tantangan di aspek efisiensi dan likuiditas.

Indonesia

Gia Cinta Biazzury Isyah Anang, Lailatul Mukaromah, Novi Sentiya — Sun, 30 Nov 2025 09:42:12 +0000

Penelitian ini bertujuan untuk mengevaluasi pengaruh Undang-Undang tentang Harmonisasi Peraturan Perpajakan (UU HPP), kualitas pelayanan perpajakan, dan kondisi keuangan terhadap kepatuhan perpajakan UMKM di Kabupaten Sambas. Dengan menggunakan pendekatan kuantitatif dan metode deskriptif dan kausal komparatif, data diperoleh dari 96 pelaku UMKM yang telah memiliki NPWP. Teknik analisis yang digunakan adalah regresi linier berganda dengan bantuan perangkat lunak EViews. Hasil analisis menunjukkan bahwa UU HPP dan kondisi keuangan memiliki pengaruh yang signifikan terhadap kepatuhan perpajakan, sedangkan kualitas pelayanan tidak menunjukkan pengaruh yang signifikan. Temuan ini menegaskan bahwa pemahaman kebijakan perpajakan dan stabilitas keuangan merupakan faktor kunci dalam meningkatkan kepatuhan perpajakan pelaku UMKM.

STRATEGI PENGELOLAAN PASAR TRADISIONAL SEBAGAI UPAYA PENINGKATAN PENDAPATAN PEDANGANG PADA (PASAR SAYUR) KECAMATAN SAMBAS

Heru sanjaya Heru — Sun, 30 Nov 2025 09:45:47 +0000

The development of the economy in Indonesia is marked, among other things, by the widespread growth of trade centers. These trade centers take the form of traditional markets and modern markets. The most striking difference between traditional and modern markets lies in their infrastructure, which ultimately affects the level of service dependency and consumer satisfaction. The Regional Government of Sambas Regency has implemented a special program for the development of traditional markets in each sub-district as centers of economic activity. The objective of developing traditional markets is to provide land, construct, and utilize markets in every sub-district as economic hubs. One example is the vegetable market located in the Sambas Sub-district, which serves as a place for selling both primary and secondary necessities.The approach used in this study is a qualitative research approach, which is a problem-solving procedure by describing conditions based on observable facts as they are. The research approach refers to descriptive research, by portraying the current condition of the research object based on the facts obtained. The sampling technique employed in this study is a comprehensive method using Probability Sampling, which provides equal opportunities for each element (member) of the population to be selected as a sample member. Data collection techniques used in this study include observation, interviews, and documentation. The data obtained from interviews regarding MSMEs were analyzed and subsequently used to formulate marketing strategies by developing the marketing mix. The strategy carried out by the Office of Cooperatives, MSMEs, Industry, and Trade in planning and increasing income includes market arrangement, covering planning, implementation, and supervision. The SWOT analysis method was used in the analytical process to derive several expected conclusions, which then led to the identification of key findings from the SWOT analysis