EFEKTIVITAS PENERIMAAN RETRIBUSI TEMPAT REKREASI DAN OLAHRAGA DI KOTA BANDUNG

• Main Author: Rossyana Nadita, - (Author)
• Format: Book
• Published: 2018-01-25.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/34468/1/S_PEA_1304878_Title.pdf; http://repository.upi.edu/34468/2/S_PEA_1304878_Abstract.pdf; http://repository.upi.edu/34468/3/S_PEA_1304878_Table_of_content.pdf; http://repository.upi.edu/34468/4/S_PEA_1304878_Chapter1.pdf; http://repository.upi.edu/34468/5/S_PEA_1304878_Chapter2.pdf; http://repository.upi.edu/34468/6/S_PEA_1304878_Chapter3.pdf; http://repository.upi.edu/34468/7/S_PEA_1304878_Chapter4.pdf; http://repository.upi.edu/34468/8/S_PEA_1304878_Chapter5.pdf; http://repository.upi.edu/34468/9/S_PEA_1304878_Bibliography.pdf; http://repository.upi.edu/34468/10/S_PEA_1304878_Appendix.pdf
• Keywords: GV Recreation Leisure; HF5601 Accounting; HV Social pathology. Social and public welfare

Penelitian ini bertujuan untuk mengetahui efektivitas penerimaan retribusi tempat rekreasi dan olahraga di Kota Bandung. Metode penelitian yang digunakan adalah metode analitis deskriptif dengan pendekatan kuantitatif. Jenis datanya adalah data sekunder. Sumber data dari penelitian ini adalah laporan realisasi anggaran pendapatan dan belanja daerah dan laporan penerimaan retribusi tempat rekreasi dan olahraga. Analisis yang digunakan adalah analisis laju pertumbuhan, efektivitas berdasarkan target dan berdasarkan potensi retribusi tempat rekreasi dan olahraga. Hasil penelitian ini menunjukkan bahwa laju pertumbuhan mengalami kenaikan dan penurunan dengan rata-rata sebesar 224,99%. Efektivitas berdasarkan target rata-rata berkriteria sangat efektif dengan besarnya rasio efektivitas sebesar 207,80%. Efektivitas berdasarkan potensi menghasilkan 45,15% dengan masuk kedalam kriteria kurang efektif.---- This research aims to discover the effectiveness of retribution receipt at recreation and sport centers in Bandung. The method used in this research is descriptive analysis method with quantitative approach. The data type of this research is secondary data from the realization reports of district's income and expense calculation, and the retribution receipt report at recreation and sport centers. The analysis performed in this research is the analysis of income growth rate, the analysis effectiveness based on the target and potentials of the retribution in recreation and sport centers. This research shows that the income growth rate during 2011-2016 averagely 224,99% increase and decrease. The criteria of the effectiveness base on average target is very affective with ratio of 207,80%. The criteria of the effectiveness based on the potential result a less effectiveness 45,15%.