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Analytics

Muhammad Arief Pramusty; Nur Fadhilah Ahmad Hasibuan

Jurnal Publikasi Ekonomi dan Akuntansi 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study describes and explains the budget realization for the last five years, starting from 2018 to 2022, by paying attention to the percentage change between the budget value and the realization of the regional income and expenditure budget each year. The purpose of this study is to evaluate the performance of regional revenue and expenditure budget realization in the regional asset finance agency of the Medan City government during the 2018-2022 period. This study also aims to compare the effectiveness of budget realization during that period. The research method used is descriptive qualitative using secondary data sources and documentation study data collection techniques. Data analysis involves revenue variance analysis, degree of decentralization ratio, local tax effectiveness ratio analysis, and expenditure budget variance analysis. The results show a problem, where the realization of the regional revenue and expenditure budget in 2019-2020 has increased, even though it should have decreased due to the impact of the COVID-19 pandemic. This problem is related to the loss of funds worth 1.6 million which has been handled by Law Enforcement Officials.

Obit Dwi Pratama; Mustafa Kamal Rokan; Nurul Inayah

Jurnal Manajemen dan Ekonomi Bisnis 2023 Pusat Riset dan Inovasi Nasional

The millennial generation is very techno minded, where they interact using gadgets in their daily activities, so they have the potential to become muzakki, especially in online zakat payments. There are several perceptions of the millennial generation in paying zakat online, namely awareness, level of trust, transparency, accountability and income level. The aim of this research is to determine the influence of brand awareness, level of trust, transparency, accountability and level of income on online payments and to determine the most dominant independent variables in online zakat payments. The type of data collected was primary data by distributing questionnaires directly to the millennial generation, totaling 100 respondents. The analysis method used is multiple linear regression analysis and assisted with SPSS 20. The research results show that brand awareness and the level of trust have a positive and significant influence on online zakat payments. Transparency, accountability and income level do not have a positive and insignificant influence on online zakat payments. The most dominant variable influencing online zakat payments is the level of trust.

Beny Sitakar; Wahyu Syarvina

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Research conducted at the Medan City Regional Tax and Retribution Management Agency aims to find out and analyze the actual value of advertising tax revenue with the aim of increasing Regional Original Income (PAD). This research also seeks to understand and analyze the causes of the decline in advertising tax revenues, as well as the factors that cause low taxpayer compliance. Using a descriptive approach, this research relies on interview findings and data regarding advertising tax targets and realization from 2014 to 2018. Data analysis involves surveys at research locations to collect information and draw conclusions, comparing identified problems with relevant theories to obtain support.The lack of contribution from advertising tax revenues to the Medan City Regional Tax Revenue and Retribution Agency is hampering the increase in PAD, due to low performance in achieving predetermined targets and the ineffectiveness of existing regulations. These regulations, especially those that limit the placement of advertisements, such as prohibiting sidewalks and roads and requiring the placement of advertisements on privately owned land, create obstacles for advertising businesses in obtaining location permits. The lack of taxpayer compliance is influenced by several factors such as weak enforcement and supervision of Satpol PP, limited awareness of advertisers, tax officers' inadequate efforts to interact with taxpayers, the large number of taxpayers who do not report, and public expectations regarding the solution. advertising tax arrears.  

Agus Eko Sujianto; Ariza Rizki Rosidah; Refina Aulida Hijri; Siti Muhjatun Naziyah; Rifqi Nur Khusaini

Jurnal Ekonomi dan Keuangan Islam 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The minimum wage is very effective as a tool to reduce income inequality. Apart from limiting the minimum wage in general, this policy also has an effect on increasing income and plays an important role in overcoming income gaps. Apart from the minimum wage, micro-spending also influences income inequality. This research aims to determine and analyze the influence of minimum wages and micro expenditure on regional income in Indonesia. This research uses multiple linear regression analysis. The data used is secondary data for 1 period, namely 2022, obtained from the Central Statistics Agency. The variables used are Regional Income (Y), Minimum Wage (X1), Micro Expenditures (X2). The classic assumption test uses the SPSS for Windows version 25 program. The estimation results show that the provincial Minimum wages affect poverty in Indonesia, education affects poverty in Indonesia, and health affects poverty in Indonesia. Local minimum wages, education, and health influence poverty in Indonesia.

Welni Toding Allo; Althon K. Pongtuluran; Chrismesi Pagiu

Riset Ilmu Manajemen Bisnis dan Akuntansi 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine the influence of motivation and competence on employees at the Badan Pengelolaan  Keuangan Dan Pendapatan Daerah ( BPKPD ) of Tana Toraja Regency. The research method used in this study was quantitative descriptive research with a sample of 72 people. The data analysis technique used in this study is a multiple linear regression test with statistical calculation tools using SPSS version 25.0.The results of this study obtained the equation Y = 18.514 + 0.616 X1 + 0.305 X2 +e. Motivation affects the performance  of employees. Competency affects the performance of employees. Motivation and competence  a  effect on the performance  of employees at the Office of the Badan Pengelolaan  Keuangan Dan Pendapatan Daerah ( BPKPD ) of Tana Toraja Regency.

Harmayanto Harmayanto; Nuriyah Nuriyah; Ahmad Faisal

Jurnal Penelitian Manajemen dan Inovasi Riset 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The purpose of this research is to determine the influence of communication, teamwork, creativity on the performance of civil servants at the Paser Regency Regional Revenue Agency (BAPENDA). From the results of the validity test of 18 valid statements and the significant limit of rtable is 0.05 and the two-sided test, the rtable value is 0.2876 while rcount > rtable for each statement in this study. The results of the reliability test, the Cronbach Alpha value is 0.903, the N of items is 18. From the results of data analysis and data tabulation, it can be seen that the results of the regression equation are Y= 0.477+0.404 X1+0.245 X2+0.242X3. Based on the calculation results, the R value (correlation coefficient) of 0.842 is at a relationship level of 0.80-1.000, which means it is at a very strong relationship level between the variables communication (X1), teamwork (X2), and creativity (X3) on performance. employee (Y). The Adjusted R Square value (coefficient of determination) is 0.688 or 68.8%. This shows that the variables communication (X1), teamwork (X2), and creativity (X3) contribute or contribute an influence of 68.8% to the performance of civil servants (Y) at the Paser Regency Regional Revenue Agency (BAPENDA). Meanwhile, the remaining 31.2% was influenced by other variables not included in this research. The Fcount test results obtained a value of 34.796 with a significance level of 0.000 while the Ftable value was 2.82 (3:43). So Fcount is 34.796 > Ftable value is 2.82. This means that there is a joint influence between the variables communication (X1), teamwork (X2), and creativity (X3) on employee performance (Y).  The results of the t test obtained a Communication tcount (X1) value of tcount 3.094 > ttable 2.017 with a significance level of 0.003 < 0.05. So H0 is rejected and Ha is accepted. Teamwork (X2) tcount is 2.454 > ttable is 2.017 with a significance level of 0.018 < 0.05. So H0 is rejected and Ha is accepted. Creativity (X3) tcount is 1.983 < ttable is 2.017 with a significance level of 0.054 > 0.05. So H0 is accepted and Ha is rejected.

Angga Adhinata Amrulloh; Maulidyati Aisyah

Jurnal Manajemen Riset Inovasi 2023 Pusat Riset dan Inovasi Nasional

Land and Building Rights Acquisition Fee (BPHTB) is a tax imposed on the acquisition of land and/or building rights. BPHTB payments in Magelang Regency require validation from BPKAD to be used as a condition for the process of transferring rights to land and buildings. The validation process usually takes quite a long time. This requires a special strategy to increase regional tax revenues in Magelang Regency. This research uses qualitative methods, namely data collection techniques through observation, interviews and documentation. The results of this research provide information that has been carried out by BPPKAD Sleman Regency to maximize regional tax revenues by developing the E-BPHTB system, so that the regional tax collection process is easier and faster. However, the problems in using the new system are still unfamiliar, so time is needed to adapt to using the system.

Lusma Silitonga; Ruhly Kesuma

Doktrin: Jurnal Dunia Ilmu Hukum dan Politik 2023 International Forum of Researchers and Lecturers

This scientific work assignment discusses legal policies in optimizing local original income in the city of Pekanbaru. This research aims to explore an in-depth understanding of the role of legal policy in increasing local revenue in the region. In this study, an analysis of the applicable rules and regulations and their impact on potential regional financial revenues was carried out. The research methodology used includes document analysis, interviews, and comparative studies with similar cities. The results of this research can provide a clearer view of the importance of legal policy in supporting regional economic growth and provide recommendations for further improvement. It is hoped that this research will be an important contribution to the practical and academic understanding of this issue in the Pekanbaru city.

Sri Suyati; Janti Soegiastuti

Jurnal Suara Pengabdian 45 2023 LPPM Universitas 17 Agustus 1945 Semarang

Manfaat ekonomi didapatkan dengan pelatihan dan pendamingan kelompok masyarakat mengolah aneka makanan berbahan baku jahe untuk menambah sumber pendapatan keluarga. Kegiatan ini dilakukan  di Pendopo RW 14 Kelurahan Sendang Mulyo Kecamatan Tembalang Kota Semarang.Metode yang dilakukan dengan pelatihan yang memadukan antara teori dan praktek. Kegiatan yang menjadikan fokus pelatihan dengan mitra rose brand pembuatan aneka makanan berbahan baku jahe serta pendampingan cara mengatur keuangan usaha dan keuangan keluarga serta membuat pembukuan atau pencatatan sederhana Hasil yang dicapai dari sosialisasi Ibu-ibu PKK Kelurahan Sendang Mulyo, pelaku dapat menghitung dan mengelola keuangan yang didapat dari hasil penjualan aneka jajan yang berbahan baku jahe . Kendala yang dihadapi adalah karena sosialisasi ini dilakukan dengan waktu yang singkat ini membuat Ibu-ibu PKK kurang memahami betul , mengingat materi yang diberikan banyak, ini perlu dilanjutkan dengan binaan yang dilakukan secara intens.  Faktor pendukung kegiatan sosialisasi ini diselenggarakan atas inisiatif untuk berbagi ilmu dalam rangka pelaksanaan Tri Dharma Perguruan Tinggi, yaitu Pengabdian KepadaMasyarakat. Kegiatan ini mendapat dukungan penuh dari para pimpinan Fakultas, hal ini diwujudkan dalam bentuk disediakannya fasilitas  untuk menyelengaraan kegiatan ini, biaya pengadaan bahan dan konsumsi selama berlangsungnya kegiatan pelatihan

Bella, Yayang; Purwani, Tri; Listyawati, Ika

Jurnal Ilmiah Komputerisasi Akuntansi 2023 Universitas Sains dan Teknologi Komputer

Local Own Revenue is income earned by a region that is collected based on regional regulations in accordance with statutory regulations. the research data used is secondary data obtained from UPPD Kota Semarang II in 2018-2022. the study population is the taxpayer and retribution. The number of samples for 5 consecutive years, so that the total research data amounted to 240 data selected using the saturation sampling method. This study used multiple regression analysis and SPSS. the result obtained is that motor vehicle tax revenue has a positive effect. Surface water tax revenues have a significant negative effect, and regional wealth usage retribution receipts have no effect on regional own-source revenues in Central Java province.

Aprilia Putri, Agisa Nurlinda; Wiraguna, Rayie Tariaranie; Nagoro, Ahmad Sholehan; Fadlurrohman, Acmad Naufal

Jurnal Pengabdian Kepada Masyarakat 2023 Pusat Riset dan Inovasi Nasional

Desa Banjarejo merupakan salah satu desa di Kabupaten Malang yang memiliki potensi alam yang bagus dengan tanah subur yang bisa ditanami berbagai macam sayur-sayuran, salah satunya adalah selada air. Namun pemanfaatan kekayaan alam tersebut belum maksimal sehingga masih memiliki nilai ekonomis yang rendah. Tim pelaksana kegiatan pengabdian masyarakat dari Universitas Negeri Malang berkesempatan untuk melakukan pelatihan pengolahan selada air untuk meningkatkan nilai ekonomis dari sayuran tersebut. Kegiatan ini bertujuan untuk memperkuat perekonomian kelompok tani melalui inisiatif pengolahan mie selada air sebagai strategi mendorong pengembangan desa wisata di desa Banjarejo kabupaten Malang. Dengan menggunakan pendekatan kualitatif melalui wawancara dan observasi lapangan, kegiatan ini melatih bagaimana kelompok petani di desa mengatur dan mengembangkan usaha pengolahan mie selada airnya, tidak hanya membantu meningkatkan pendapatan pribadi tetapi juga berkontribusi positif terhadap perekonomian Desa Banjarejo. Potensi dampak pengembangan komersial ini untuk meningkatkan daya tarik desa sebagai tujuan wisata juga dieksplorasi dalam kegiatan ini, memberikan pandangan komprehensif tentang potensi pemberdayaan ekonomi berkelanjutan di tingkat lokal. Kata Kunci: selada air, kelompok tani, mie selada air.

Alexander Yos Patris Anggul; Nikson Tameno; Aldarine Molidya

Jurnal Ekonomi dan Keuangan 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Regional government assets are one of the pillars of revenue generation for the Regional Government. In managing regional assets, regional governments must consider various aspects ranging from needs planning, procurement, administration, utilization, maintenance and security to supervision so that regional assets are able to provide optimal contributions to the regional government concerned. Regional assets are a resource and a potential that is absolutely necessary in the administration of Regional Government, because if assets are managed well they can provide benefits to the Regional Government and the community as a source of income as well as supporting the role and function of the Regional Government as a provider of regional services to the community.

Laiyinna Misqha Efendi; Rafika Ananda Putri; Zuhrinal M. Nawawi

Jurnal Ekonomi dan Keuangan 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to reconcile the Deli Serdang Regency Regional Revenue and Expenditure Budget Realization Report (APBD). This research uses descriptive research methods and a qualitative approach, examining the potential for solving contemporary problems using data collection, categorization and analysis methodologies. A qualitative approach to describe ongoing phenomena or determine the characteristics of data in the research period, with the aim of answering the main research questions. The results of the research, namely those affecting the APBN for the 2019–2022 Fiscal Year, show that the Deli Serdang Regency Government shows inefficiency in managing state revenues as evidenced by an efficiency ratio of only 80.86 percent. Deli Serdang Regency experienced a significant increase in revenue in the 2019–2022 budget year, in line with the regional government's success in maintaining or exceeding the revenue target from the previous budget year.  

Elvi Yanita; Mellya Embun Baining; Laily Ifazah

Jurnal Riset Rumpun Ilmu Ekonomi 2023 Lembaga Pengembangan Kinerja Dosen

The purpose of this study was to find out whether total debt and total capital affect net profit with income as a moderating variable for manufacturing companies in the Jakarta Islamic Index for 2017-2021. This study uses data processing research methods in numerical form. The samples in this study are 7 manufacturing companies in the Food and Beverage Sub-Sector on the Indonesian Stock Exchange (IDX) for the 2017-2021 period. The analytical method used is descriptive qualitative and descriptive quantitative. The results of the research on the t-test show that total debt has a significant effect on net income with a value of (0.0008 <0.05), total capital has a significant effect on net income with a value of (0.0000 <0.05). Whereas total debt does not have a significant effect on net income with income as a moderating variable with a value of (0.0638 > 0.05) and total capital does not have a significant effect on net income with income as a moderating variable in manufacturing companies in the Food and Beverage Sub Sector in the Jakarta Islamic Index in 2017-2021 with a value of (0.8553 > 0.05)

Aldrian Syafril Lubis; Christian Wiradendi Wolor; Marsofiyati Marsofiyati

Jurnal Riset dan Publikasi Ilmu Ekonomi 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to determine the influence of Income Expectations, Entrepreneurship Education, and Family Environment on students' Entrepreneurial Interests. The research method used is a quantitative approach. The research sample consisted of students from various universities taken randomly (Random Sampling). The maximum number of respondents obtained was 200 people. Data analysis was carried out using an outer model (Outer Model) which includes calculations of Convergent Reliability, Discriminant Validity, Composite Reliability, Cronbach's Alpha, as well as an inner model (Inner Model) which involves calculating T, R-Square and f-Square statistics. For data analysis, the SmartPLS (Partial Least Square) tool version 4.0.9.3 was used. The research results show that Income Expectations (X1) have a positive and significant influence on Entrepreneurial Interest (Y). Entrepreneurship Education (X2) also has a positive influence on Entrepreneurship Interest (Y), while Family Environment (X3) has a positive and significant influence on Entrepreneurship Interest (Y). Apart from that, together, Income Expectations, Entrepreneurship Education and Family Environment have a positive and significant effect on Students' Entrepreneurial Interest.    

Abednego Dwi Septiadi; Eka Trupustikasari; Arif Amrulloh

Jurnal Hasil Kegiatan Bersama Masyarakat 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The problem that must be overcome by all parties is garbage. Society must take an active role to solve this problem. In an effort to safeguard the environment, the Maju Jaya Waste Bank has a role in sorting and processing waste. Organic waste will become fertilizer. Plastic or non-organic waste will be the raw material for the Paving Blok Prima Lestari Bumi Group. Paving Block Prima Lestari Bumi Group will process plastic waste into paving blocks. However, there are several problems faced. The problem faced by Prima Lestari partner Bumi Paving Blok, such as the lack of supply of raw materials for plastic waste, lack of operational equipment, which causes the production of paving blocks cannot maximize. The level of sales still cannot meet the target per month. Current marketing aspects are carried out by word of mouth and take part in exhibitions carried out by the local government or using social media. For Maju Jaya Garbage Bank, the problem is a large amount of operational costs to sort waste based on the type of waste. This is inversely proportional to income from processed products that are less than optimal. Some of the solutions offered to partners are several parts of training for the sale of goods, procurement of operational goods such as production machinery for paving blocks and machines that can sort waste by type to reduce operating costs.

Abdillah Hanif Isna S; Maharani Ikaningtyas

Jurnal Riset Rumpun Seni, Desain dan Media 2023 Pusat Riset dan Inovasi Nasional

Along with the times and increasingly advanced technology, people are increasingly aware of the importance of information needs. The digital and internet worlds are also having an impact on the marketing world, with companies and organizations increasingly realizing the importance of an integrated marketing strategy. Digital marketing can make it easier for business people to monitor and provide for all the needs and wants of potential customers. There are various ways to market products through social media, one of which is graphic design. Graphic design itself is used to convey messages that are right on target with the concept of communication and creativity using various media and techniques. The purpose of this project is to apply graphic design in marketing the Bangbeli application which is expected to help restore the community's economy, especially MSME players as business partners to earn additional income. In this project the author uses a results dissemination scheme by sharing the knowledge and experience gained with the community so that it can be utilized more widely by the community. World Health Organization., (2018), according to him the dissemination of results is a process of communicating information related to research or findings to relevant stakeholders to inform policies, practices, and decision making. The results of this project are expected to encourage new breakthroughs for the community in the form of applications that can provide additional income from home.

Milawati Saranani

Jurnal Riset Rumpun Ilmu Tanaman 2023 Pusat riset dan Inovasi Nasional

This research aims to determine the control of thrips pests on the production of cayenne pepper plants and the impact of controlling thrips pests on farmers' income in Lalopisi Village, Meluhu District, Konawe Regency. The location of this research is Lalopisi Village, Meluhu District, Konawe Regency. The number of samples in this research was 10 farmers. To complete the first and second research objectives, namely by using a qualitative descriptive method, based on the research results, it shows that thrips pest control on cayenne pepper plants in Lalopisi Village, Meluhu District, Konawe Regency is carried out in two ways, namely mechanical pest control and chemical pest control. . Control of thrips sp pest attacks. carried out by respondents or cayenne pepper farmers in Lalopisi Village, Meluhu District, Konawe Regency, had an impact on increasing the production and income of cayenne pepper farming.

Supanjo Ginting; Faiz Ahyaningsih

Jurnal Riset Rumpun Matematika dan Ilmu Pengetahuan Alam 2023 Pusat riset dan Inovasi Nasional

PT Tibeka Jaya Abadi merupakan perusahaan yang memproduksi kopi menjadi kopi sengah jadi yang dimana belum dijadikan bubuk kopi. PT Tibeka Jaya Abadi memiliki lebih dari satu target yang ingin dicapai yaitu Perusahaan menetapkan memaksimalkan pendapatan sebagai prioritas utama, disusul dengan menekan biaya bahan baku sebagai prioritas kedua, memaksimalkan waktu pengolahan sebagai prioritas ketiga, memaksimalkan hasil produksi prioritas keempat dan menentukan jumlah produksi yang optimal sebagai prioritas kelima, yang artinya tujuan perusahaan tidak lagi tunggal melainkan multi (lebih dari satu) dengan harapan setiap tujuan dapat dipenuhi dengan baik.  Metode Goal Programming merupakan metode yang tepat untuk dipergunakan pada masalah perusahan. Berdasarkan analisa data yang telah dilakukan oleh peneliti dengan bantuan software LINDO dalam proses pengolahan data didapat hasil yang lebih menguntungkan dibandingkan dengan metode yang selama ini dilaksanakan perusahaan. Perusahan mampu menentukan produksi yang optimal sesuai dengan permintan pasar sebesar 99.530 kg. Begitu pula waktu pengolahan dapat dimaksimalkan selama 120 jam. Dan sebelum mengunakan metode Goal Programming pendapatan Perusahaan sebesar Rp. 7.512.831.000. Dan setelah menggunakan metode Goal Programming maka pendapatan perusahaan adalah sebesar Rp. 8.324.780.000. Sehingga tujuan perusahaan yaitu meningkatkan optimal produksi tercapai.

Rahmah Sari Lubis; Fauzi Arif Lubis; Nurul Inayah

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Profit growth is the difference between the profits obtained by the company this year and those obtained in the previous quarter or year, whether there was an increase in profits or even vice versa. This increase in profit growth is something that all companies want to achieve. By increasing profits in a company, profits can also increase the value of the company, because profits are very important for the continuity of company operations. Financial reports are one method for measuring the increase in insurance company profits. The aim of this research is to find out how premium income, claims expenses and underwriting results influence PT Asuransi Sinar Mas's ability to increase profits. This research is quantitative in nature and uses a saturated sampling strategy to collect secondary data from financial reports on the Sinar Mas Insurance website. According to the findings from the analysis that has been carried out, premium income and underwriting results seem to show an influence on each variable on profit growth. Meanwhile, claims expenses showed absolutely no impact on profit growth. From the F test table, profit growth is simultaneously influenced by premium income, claims expenses and underwriting results.