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Menampilkan 1–4 dari 4 artikel
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Dana Alokasi Khusus Terhadap Pertumbuhan Ekonomi Kabupaten/Kota di Provinsi Jambi
Mardini Hasugian
; Etik Umiyati
; Rosmeli Rosmeli
Jurnal Manajemen dan Ekonomi Bisnis
Vol 6
, No 2
(2026)
This study is motivated by the importance of economic growth as a key indicator of regional development performance and public welfare improvement. Economic growth reflects the ability of local governments to manage resources and implement effective fiscal policies. This research aims to analyze the development and the influence of Local Own-Source Revenue, General Allocation Fund, and Special Allocation Fund on the economic growth of regencies/cities in Jambi Province during the period 2020–202...
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Analisis Faktor-Faktor yang Mempengaruhi Pendapatan Usahatani Nanas di Desa Siabal -Abal V Kecamatan Sipahutar Provinsi Sumatera Utara
Anastasya Napitupulu
; Etik Umiyati
; Helen Parkhurst
Kajian Ekonomi dan Akuntansi Terapan
Vol 2
, No 4
(2025)
This study aims to analyze the factors influencing the income levels of pineapple farmers in Siabal-Abal V Village, Sipahutar Subdistrict, North Tapanuli Regency. The research focuses on several key variables, namely land size, production quantity, production tools, and farming experience, which are presumed to be associated with farmers’ income. A quantitative research approach was employed, using multiple linear regression analysis to examine the simultaneous and partial effects of each variab...
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Pengaruh Kartu Debit, Kartu Kredit dan E-Money terhadap Inflasi di Indonesia
Audry Melisa Margareta Sijabat
; Etik Umiyati
; Dwi Hastuti
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak
Vol 2
, No 4
(2025)
This study aims to analyze the development of debit card, credit card, and e-money usage and inflation in Indonesia, while also examining the effect of these three payment instruments on inflation from January 2015 to July 2025. The method used is the Error Correction Model (ECM) with the help of Eviews 12 software, while data was obtained from Bank Indonesia (BI) and the Central Statistics Agency (BPS). The results show that in the long term, debit cards do not have a significant impact on infl...
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Efektivitas Penerimaan Pajak Hotel dan Pajak Restoran Terhadap Pendapatan Asli Daerah (PAD) di Kabupaten Tapanuli Utara Tahun 2015-2023
Wasti Ratu Simamora
; Etik Umiyati
; Rosmeli Rosmeli
Akuntansi Pajak dan Kebijakan Ekonomi Digital
Vol 2
, No 4
(2025)
This research aims to:1) To understand and analyze development of revenue, hotel tax and restaurant tax in North Tapanuli Utara from 2015-2023. 2) To understand and analyze the effectiveness, hotel tax, restaurant tax effectiveness, hotel tax efficiency, and restaurant tax efficiency in North Tapanuli Regency. This study uses time series data from 2015-2023, wihich is secondary data, to assess the efectiviness of hotel tax and restaurant tax revenue on local revenue (PAD) in North Tapanuli Regen...
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