ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGENDALIAN INTERNAL KAS PADA BAGIAN ASURANSI

Abstract

Abstract
This research was conducted to find out how the acceptance of regional levies collected
by the Tulungagung Department of Transportation and its contribution to the
Tulungagung Regional Original Revenue. The type of research used is descriptive
quantitative research. Data collection methods used are interviews, documentation and
literature review. During 2019 to 2021, the effectiveness of receiving parking fees on
public roads and testing fees for motorized vehicles has been very effective. Slightly
different from the route permit retribution in 2019 it can only be said to be effective, but
in 2020 and 2021 it has been classified as very effective. The contribution of public
roadside parking fees, motor vehicle testing fees and route permit fees during 2019 to
2021 is very less contributing to the Tulungagung Regional Original Revenue. The
trend in the realization of the acceptance of Parking Retribution on the Edge of Public
Roads in the first semester of 2022 is Rp4,384,508,800, the Motor Vehicle Testing levy
is Rp1,701,061,000 and route permits are Rp210,133. The trend may be higher or lower
in reality. This is due to changes in levy rates, socio-economic conditions and so on.

Abstrak
Penelitian ini dilakukan untuk mengetahui bagaimana penerimaan retribusi
daerah yang dipungut oleh Dinas Perhubungan Tulungagung dan
Kontribusinya pada Pendapatan Asli Daerah Tulungagung. Jenis penelitian
yaitu penelitian deskriptif kuantitatif. Metode pengumpulan data yang dengan
wawancara, dokumentasi dan tinjauan pustaka. Selama tahun 2019 sampai
2021 efektivitas penerimaan retribusi parkir di tepi jalan umum dan retribusi
pengujian kendaraan bermotor sudah sangat efektif. Berbeda dengan retribusi
izin trayek pada tahun 2019 hanya bisa dikatakan efektif, akan tetapi pada
tahun 2020 dan 2021 sudah tergolong sangat efektif. Kontribusi retribusi parkir
ditepi jalan umum, retribusi pengujian kendaraan bermotor dan retribusi izin
trayek selama tahun 2019 sampai 2021 sangat kurang berkontribusi terhadap
Pendapatan Asli Daerah Tulungagung. Trend realisasi penerimaan Retribusi
Parkir di Tepi Jalan Umum pada 2022 semester pertama sejumlah
Rp4.384.508.800, retribusi Pengujian Kendaraan Bermotor sebesar
Rp1.701.061.000 dan Izin trayek sebesar Rp210.133. Trend tersebut mungkin
bisa lebih tinggi ataupun rendah pada kenyataannya. Hal tersebut dikarenakan
perubahan tarif retribusi, kondisi sosial ekonomi dan sebagainya.