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Pengaruh Akuntabilitas dan Transparansi Lembaga Zakat Terhadap Tingkat Kepercayaan Muzakki Dalam Membayar Zakat Di Baitul Mal Kota Banda Aceh Cut Delsie Hasrina; Yusri Yusri; Dwi Rianda Agusti Sy Sy
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 2, No 1 (2018): April 2018
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1031.486 KB) | DOI: 10.30601/humaniora.v2i1.48

Abstract

To increase the potential of zakat at Baitul Mal Kota Banda Aceh then transparency should be prioritized in all aspects. This is important because if it increases then the level of trust muzakki also increased so that will create the desire to pay zakat. This research using purposive sampling method. The data used in the form of primary data by using questionnaires to 50 respondents from 492  muzakki at Baitul Mal Kota Banda Aceh. The methot of data processing is multiple regression SPSS 20.00 for windows program. The results of this study indicate that the variable accountability (X1) has a significant effect on the level of trust muzakki (Y), which is equal to 0.011. The result can be proved by ttest> ttable (2.732> 1.694). The variable transparency of zakatt institutions (X2) has no significant effect on the level of trust muzakki (Y), which is equal to 0.113. This can be proved by ttest <ttabel (1.633 <1.694) with significant <0.05. Furthermore, simultaneously the variable of accountability (X1) and zakat institution transparency (X2) have an effect on muzakki level trustl (Y), it is because Ftest> Ftable (16.414> 3.46).
Efektivitas Penerapan Pengendalian Internal Kontrol Terhadap Pendapatan Asli Daerah Kabupaten Nagan Raya Yusri Yusri; Cut Delsie Hasrina
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 2, No 2 (2018): Oktober 2018
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (589.84 KB) | DOI: 10.30601/humaniora.v2i2.62

Abstract

Internal control is important thing  in running a system both in government and private sector. This study  was using  primary data from the  interviews with employees of the Regional Financial and Asset Management Agency (BPKAD) office in Nagan Raya District. The analysis method used was descriptive analysis method by describing the findings obtained from the study. The results of this study indicated that the application of an internal control system for the aquisition of Regional Revenue of Nagan Raya District was sufficient because sufficient segregation of duties has been carried out, the forms used in tax payments have contained reliable information, responsibilities given and documents related to local tax revenues clear and coordinated.
PENGARUH PEMERIKSAAN DAN PELAKSANAAN SELF ASSESMENT SYSTEM TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK BADAN PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA BANDA ACEH Cut Delsie Hasrina; Yusri Yusri; Nona Maulina
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 1, No 1 (2017): April 2017
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (940.345 KB) | DOI: 10.30601/humaniora.v1i1.36

Abstract

The purpose of this research is to determine the effect of examination and implementation of self assessment system on the level of compliance with corporate tax payers registered in Taxes Service Office (KPP) Pratama Banda Aceh. The used data is in form of primary data by giving the questionnaire to the taxpayers. The sampling technique is random sampling. The sample of this study is 100 respondents, from 100 respondents, there are not all questionnaires did not return because there were 9 questionnaires were not returned, 7 questionnaires were incomplete and therefore unusable. The results showed that, inspection and implementation of self assessment system significantly influence taxpayer compliance rate on KPP Banda Aceh by testing simultaneously with the value of Fscore> Ftable and the value of Tscore> Ttable.
Pengaruh Kebijakan Pertanggungjawaban Akuntansi Sektor Publik dan Efektivitas Alokasi Dana Gampong (ADG) Terhadap Pembangunan Fisik Arjuli Arjuli; Cut Delsie Hasrina; Yusri Yusri
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 3, No 1 (2019): April 2019
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (702.593 KB) | DOI: 10.30601/humaniora.v3i1.238

Abstract

This aim of this research is to study the policies effect of public sector accounting accountability and the effectiveness of Alokasi Dana Gampong (ADG) on physical development in Aie Village, Simeulue. The object of this research is the ADG in  Aie Village, Simeulue. This research is a descriptive research. The data used are primary data, namely data derived from interviews with village officials and the community. Secondary data is also used from this study, namely data originating from literature. The results of this research shown that the accountability of ADG reports is in accordance with the principles of public accounting, and has implemented a good transparency and accountability. In addition, the ADG of Aie Village, Simeulue was also effective eventhough the planning stage was not good enough.
TRANSITIVITAS PADA TEKS CERPEN HARIAN KOMPAS (KAJIAN LINGUISTIK FUNGSIONAL SISTEMIK) Nurrahmah Nurrahmah; Wirduna Wirduna; Yusri Yusri; Subhayni Subhayni
Jurnal Dedikasi Pendidikan Vol 4, No 1 (2020): Januari 2020
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30601/dedikasi.v4i1.862

Abstract

This research is aimed to describe the transitivity of the short story text in daily Kompas. this study emphasize the usage of the processes, participants, and circumstances types that exists in the clause structure of the short story text. The approachment  used in this research was qualitative approachment through content analysis based on systemic functional linguistic. The data source in this research were the 2013 period of the short story text in daily Kompas and as the data, five short story text  would be analyzed. The result of this research were shown that the short story text in daily Kompas dominated by material processes total 317. Then, participants type of short story text dominated by an actor total 155.  Afterwards, circumstances type, the short story text dominated by location type included places and times total 93. It shown that the short story text in daily Kompas tells about an event within involved an action and used many background, places, and times.
Pemertahanan Bahasa Leukon di Kabupaten Simeulue Yusri Yusri; Hasanul Amri
Jurnal Dedikasi Pendidikan Vol 2, No 1 (2018): Januari 2018
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is titled "Leukon Language Defense in Simeulue District." The formulation of the problem in this research is (1) how is the Leukon language defense level in the Leukon community of Alafan District of Simeulue Regency? The level of defense is focused on several domains, namely family, education, neighborhood, religion, and customs; (2) how does Leukon language speech effort keep Leukon language? This research uses two approaches, namely qualitative and quantitative. The research is descriptive. The population in this study was Leukon speech community in two villages, Langi and Lafakha. The sample of research is 60 people divided into three groups, namely adolescents, adults, and parents of each group amounted to 20 people. The data were collected using interview technique and spreading questionnaires or questionnaires. The results of this study indicate that the level of Leukon language defense in five domains tend to be positive, that is 60%. The lowest defense occurs in the educational domain of the percentage, which is 5%. In the meantime, the efforts of the Leukon community to maintain their local languages are classified as "Nanga-Nanga," and "Inafi," Overall of all groups (adolescents, adults and parents) the percentage of Leukon language defense is 61.50% 35 samples. That is, Leukon language level of defense is high.
ANALISA VARIABEL FINANCING TO ASET RATIO, RATE OF RETURN TO FINANCING RATIO DAN FINANCING TO DEPOSIT RATIO TERHADAP KEPUTUSAN PEMBIAYAAN MURABAHAH PADA PT. BANK ACEH SYARIAH Cut Delsie Hasrina; Azlim Azlim; Yusri Yusri
Ekonis: Jurnal Ekonomi dan Bisnis Vol 21, No 2 (2019): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (546.963 KB) | DOI: 10.30811/ekonis.v21i2.1556

Abstract

PT. Bank Syariah Aceh that converted into sharia bank since 19 September 2016 is the largest sharia bank in Aceh Province. The purpose of this research was to determine the effect of financing to asset ratio (FAR), rate of return on financing ratio (RFR) and financing to deposit ratio (FDR) both simultaneously and partially on murabahah financing decisions at PT. Bank Aceh Syariah. The object of this research was FAR, RFR and FDR both simultaneously and partially on murabahah financing decisions. The period of observation started from September 2016 to June 2018. The data for this research are secondary data and data analysis using multiple linear regression. This research is a census research so that significant testing is not carried out on the value of the regression coefficient obtained. The results showed that simultaneous testing on financing to asset ratio (FAR), rate of return on financing ratio (RFR) and financing to deposit ratio (FDR) had an effect on murabahah financing decisions. Furthermore, partially testing on all factors of financing to asset ratio (FAR), rate of return on financing ratio (RFR) and financing to deposit ratio (FDR) affected on the murabahah financing decision. Keywords: financing to asset ratio, rate of return on financing ratio, financing to deposit ratio, murabahah financing