SISTEM PENGENDALIAN INTERN TERHADAP PUNGUTAN RETRIBUSI PASAR DALAM RANGKA MENINGKATKAN PENDAPATAN ASLI DAERAH( Studi Kasus Pada Dinas Pendapatan Daerah Kota Batu )
| Main Author: | SALEH, AZIS |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2007
|
| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/9608/1/SISTEM_PENGENDALIAN_INTERN_TERHADAP_PUNGUTANRETRIBUSI_PASAR_DALAM_RANGKA_MENINGKATKANPENDAPATAN_ASLI_DAERAH.pdf http://eprints.umm.ac.id/9608/ |
Daftar Isi:
- Type of this research is descriptive research. It means that the author should describe and report the researched object at Region Earnings Agency Office of Batu City, under the title “Internal Controlling System to Market Retribution Levied in order to increase the Region Original Earning in Region Earnings Agency of Batu City”. The purpose of this research is to know how far this internal controlling system applied to market retribution levied as a way to increase region Original earning, to know the kinds of factors supporting controlling system successful to market retribution levied, and to know whether the retribution levied has applied effectively. The analysis method uses qualitative analysis in the form of internal controlling system analysis. It includes analysis of organization structure, which exactly separating the functional responsibility; authority system and documentation procedure; the healthy practice in conducting duty according to the function of each division; and officials competence according to their responsibility; and also quantitative analysis to measure the effective level of retribution levied by comparing the target with the retribution revenue realization. The obtained research result shows that the internal controlling system applied by Region Earnings Agency Office of Batu City has been done well. While for effectiveness analysis, it can be said that it is ineffective because it does not fulfill the planned target. It is because of the rise of retribution targets without no tariff increasing on retribution object.