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All Journal Jurnal Akuntansi Muhammadiyah Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Journal of Accounting Research, Organization and Economics (JAROE)
Adnan Adnan
Program Studi Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Syiah Kuala
Economics, Econometrics & Finance Social Sciences

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PERKEMBANGAN DANA OTONOMI KHUSUS ACEH 2008-2019 Adnan Adnan
Jurnal Akuntansi Muhammadiyah (JAM) Vol 11, No 2: Edisi Januari - Juni 2021
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v11i2.1141

Abstract

Landasan hukum dana otonomi khusus Aceh adalah Undang-Undang No. 11 Tahun 2006 yaitu tentang Pemerintah Aceh. Dana otonomi khusus Aceh merupakan dana Pemerintah Pusat yang diberikan kepada Pemerintah Aceh sebagai sumber penerimaan yang dimasukkan ke dalam Anggaran Pendapatan Belanja Aceh (APBA). Metode penelitian yang digunakan dalam penelitian ini yaitu kajian Pustaka dengan mengumpulkan dokumen yang berkenaan dengan dana otonomi khusus Aceh. Hasil penelitian ini menunjukkan bahwa selama 12 tahun dana otonomi khusus Aceh sudah ditransfer sebanyak Rp. 73,326 Triliun oleh pemerintah pusat dengan rata-rata Rp. 6,110 Triliun per tahun. Kontribusi dana otonomi khusus Aceh terhadap APBA rata-rata sebesar 51,57% setiap tahun yang berarti bahwa APBA memiliki ketergantungan yang sangat besar terhadap dana otonomi khusus dari pemerintah pusat.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK KENDARAAN BERMOTOR DAN BEA BALIK NAMA KENDARAAN BERMOTOR TERHADAP PENDAPATAN ASLI DAERAH PROVINSI ACEH PERIODE 2015-2019 Adnan Bensaadi; Myra Salsabila
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Motor vehicle tax (PKB) and Motor Vehicle Transfer Fee (BBNKB) are two components of Aceh's tax that have the potential to increase Aceh’s local own revenues. This research aims to determine the level of effectiveness and contribution of PKB and BBNKB to Aceh’s local own revenues. This type of research is a descriptive qualitative research. The data used in this research are primary data obtained from interviews and secondary data obtained by the documentation method, these data were obtained from Badan Pengelolaan Keuangan Aceh (BPKA). The results of this research indicate that the level of effectiveness of the PKB in Aceh for the 2015-2019 period has reached the very effective criteria with an average percentage of 103.76% and BBNKB is still included the quite effective criteria with an average percentage of 91.84%. The level of PKB's contribution to the Aceh’s local own revenues for the 2015-2019 period is still included the less criteria with an average percentage of 16.26%, as well as BBNKB with an average percentage of 15.28%.
ANALISIS PERISTIWA STOCK SPLIT TERHADAP HARGA SAHAM, LIKUIDITAS SAHAM DAN ABNORMAL RETURN ( STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2015) Kesuma Satria; Adnan Adnan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 3 (2018): Agustus 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to analyze the impact of stock split events upon stock price, stock liquidity and abnormal return in manufacturing company which registered at Indonesia Stock Exchange from 2011 until 2015. The type of data used in this research is secondary data which obtained from financial statements publishing by capital market reference center that existed in Indonesia Stock Exchange. The sample used in this research is study case with the total of the population is 127 companies. Method used in this research is  purposive sampling which yielded 18 companies sample. Meanwhile, the examination of hypothesis used is event study method. The result of this research illustrate that stock split events did not give an impact upon stock price, stock liquidity and abnormal return simultaneously. However, in case of considering each variable, there is a difference
PENGARUH SELF ASSESSMENT SYSTEM, PEMERIKSAAN PAJAK, DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (PPN) PADA KPP PRATAMA BANDA ACEH Cut Inayatul Maulida; Adnan Adnan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 4 (2017): November 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study is to describe how self assessment system, tax audit, and tax collection on value added tax (VAT). The population in this study are taxpayers of individuals and entities within the scope of KPP Pratama Banda Aceh. Data is collected  by documentation technique. The data used are data obtained from the documentation of KPP Pratama Banda Aceh. The influence of independent variable to dependent variable is done by using multiple linear regression model. The results of this study indicate that partially self assessment system and tax audit have no effect on value added tax (VAT) while tax collection has an effect on Value Added Tax (VAT) at KPP Pratama Banda Aceh. While simultaneously, self assessment system, tax audit, and tax collection have an effect on Value Added Tax (VAT) at KPP Pratama Banda Aceh.
PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DAN EFEKTIVITAS SISTEM PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (STUDI PADA WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KANTOR PELAYANAN PAJAK PRATAMA BANDA ACEH) Intan Kartika Wulandara; adnan adnan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 1 (2019): Februari 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to examine the effect of modernization of system administration tax and taxation system effectiveness  on taxpayer compliance. The type of data used in primary data which collected from questionnaires. Samples are chosen using the purposive sampling method. In which consist of 100 individual taxpayer who have a job as entrepreneurial business such as trade, business services and business industry listed in KPP Pratama Banda Aceh. The analysis technique used multiple linear regression using SPSS 21. This research uses modernization of system administration and taxation system effectiveness  as independent variable, while the dependent variable is  taxpayer compliance. According to the simultaneous test (F-test), the results shows that modernization of system administration tax and taxation system effectiveness significantly affect the taxpayer compliance. According to the partial test (t-test) all independent variable significantly affect the taxpayer compliance.
PENGARUH FINANCIAL DISTRESS, KARAKTERISTIK EKSEKUTIF, DAN KOMPENSASI EKSEKUTIF TERHADAP TAX AVOIDANCE PADA PERUSAHAAN JAKARTA ISLAMIC INDEX Putri Meilia; Adnan Adnan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 4 (2017): November 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The research examines the effect of financial distress, executive characteristics, and executive compensation on tax avoidance. The sample of this research was taken from companies listed on Jakarta Islamic Index (JII) at 2011-2015. The sample was taken using purposive sampling. The sample used was 14 companies. In order to test the hypothesis, the statistical methods used was multiple linear regression analysis.The type of data used in this study is secondary data which is financial statement. Data analyzed by statistical analysis using multiple regression analysis. Then, data  processed by IBM Statistical Package for Social Science (SPSS) program. Partially the result of this research shows that financial distress, executive characteristics, and executive compensations have significant influence on tax avoidance. Meanwhile in the simultaneous test, the three independent variables are seen to have significant influences to the tax avoidance.
PENGARUH PARTISIPASI MASYARAKAT, KOMPETENSI SUMBER DAYA MANUSIA, DAN PENGAWASAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (STUDI KASUS PADA KABUPATEN ACEH BARAT DAYA) Siti Umaira; Adnan Adnan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 3 (2019): Agustus 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study is to examine the effects of community participation, human resource competence, and supervision on accountability of village fund management (a case study in Kabupaten Aceh Barat Daya). This is a quantitative study with questionnaire used as the primary data elicitation and Likert scale as the measure. The study was carried out in Kabupaten Aceh Barat Daya. A total of 120 respondents were selected, consisting of the villages’ tuha peut and public figures. The simple random sampling was used as the sampling technique with the Slovin formula for determining the number of samples. The multiple linear regression was employed as the data analysis technique, facilitated by the SPSS version 21. The results indicate that the public participation (X1), human resource competency (X2), and supervision (X3) variables either partially or simultaneously have significant effects on the accountability of village fund management (Y).
PENGARUH UKURAN BANK, DANA PIHAK KETIGA, CAPITAL ADEQUACY RATIO, DAN LOAN TO DEPOSIT RATIO TERHADAP PENYALURAN KREDIT PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2015 Fildzah Fildzah; Adnan Adnan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 4 (2018): November 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This studyaims to examine the influence of bank size, third party funds, capital adequacy ratio, and loan to deposit ratio to lending. The samples of this research are the bank firms listed in BEI (Indonesia Stock Exchange) in 2011-2015. The Samples are collected using purposive sampling method and resulted 29 companies become the  final samples. Data were collected from financial report or annual report, then data analyzed by multiple linier regression analysis. The results of this research show that (1) bank size, third party funds, capital adequacy ratio, and loan to deposit ratio  simultaneously have influence for lending, (2) bank size has positive influence for lending, (3) , third party funds has positive influence for lending, (4) capital adequacy ratio has no influence for lending, and (5) loan to deposit ratio has positive influence for lending.
PENGARUH KEBIJAKAN PENGHAPUSAN SANKSI PAJAK DAN KEPATUHAN WAJIB PAJAK DALAM MELAPORKAN SPT TAHUNAN TERHADAP PENERIMAAN PAJAK PENGHASILAN ( STUDI KASUS WAJIB PAJAK BADAN YANG TERDAFTAR DI KANTOR PELAYANAN PAJAK PRATAMA BANDA ACEH TAHUN 2014-2015) Al Kautsar; Adnan Adnan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 2 (2018): Mei 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study was to examine the effect of the elimination of tax penalties and tax compliance in reporting annual tax return, the income tax revenues on corporate taxpayers registered in the tax office pratama Banda Aceh in 2014-2015.The method used in this study is simple random sampling. The sample in this research is the acceptance of corporate taxpayers and who obtain the removal of tax sanctions on the tax office in Banda Aceh. A total of 50 corporate taxpayers registered in the tax office in Banda Aceh year 2014-2015. The results of this study indicate that (1) the removal of sanctions taxes and tax compliance in reporting annual tax return simultaneously affected the tax revenue (2) the removal of sanctions the tax does not affect the tax revenue (3) tax compliance in reporting annual tax return affect the income of tax revenue
PENGARUH PENERAPAN E-FILLING, TINGKAT PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM MELAPORKAN SPT (STUDI KASUS PADA KPP PRATAMA BANDA ACEH) Cici Vidya Saila; Adnan Adnan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 1 (2018): Februari 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to examine the effect of e-filling implementation, the level of tax understanding on individual taxpayer compliance in reporting SPT (case study on KPP Pratama Banda Aceh). The population in this study are registered taxpayers in the Tax Office Banda Aceh.The population in this study is taxpayers registered as user e-filing taxpayers in KPP Pratama Banda Aceh the number of samples in this study is 85 respondent. Data and information gathered in this study was done by doing field research. The sampling technique used incidental sampling method. Questionnaires were tested by validity test and reliability test before this study. Classic assumption test were used is normality test, linearity test, multicolinearity test, and heteroscedasticity test. The data used in this study are the data which was obtained directly from respondents by distributing questionnaires. The influence test of independent variables to dependent variable was done by using multiple linear regression model. The results showed that the implementation of e-filling, the level of tax understanding are simultaneously affected the compliance of individual taxpayers in reporting SPT in KPP Pratama Banda Aceh.
Co-Authors Al Kautsar Cici Vidya Saila Cut Inayatul Maulida Farra Nalita Fifi Yusmita Fildzah Fildzah Fildzah, Fildzah Herman Lusa Heru Fahlevi Intan Kartika Wulandara Iswadi Bensaadi Kesuma Satria Linda Linda Maulana kamal Muhammad Ichsan Myra Salsabila Putri Meilia Raida Fuadi Ridwan, Ridwan Rusyda Zahra Safira Izzatul Afifah Said Aulia Muhajir Siti Umaira Syukriy Abdullah SYUKRIY ABDULLAH Wahyuddin Albra Yurniwati Yurniwati