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All Journal Jurnal EMT KITA JIMEBIS
Endra Gunawan
STIES Banda Aceh
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Efektivitas Penerimaan Pajak Daerah dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Kabupaten Aceh Timur Gunawan, Endra
Jurnal EMT KITA Vol 2, No 1 (2018): Journal EMT KITA
Publisher : Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (354.377 KB) | DOI: 10.35870/emt.v2i1.52

Abstract

Abstrak. Pelaksanaan otonomi suatu daerah merupakan wujud kemandirian dalam melaksanakan otonomi daerah dapat dilihat dari penerimaan Pendapatan Asli Daerah, pajak daerah dan retribusi merupakan salah satu sumber pendapatan terbesar untuk meningkatkan Pendapatan Asli Daerah. Penelitian ini bertujuan untuk melihat tingkat efektivitas penerimaan pajak daerah dan retribusi serta pengaruhnya terhadap Pendapatan Asli Daerah di Kabupaten Aceh Timur pada tahun 2011-2015. Penelitian ini menggunakan teknik pengumpulan data melalui dokumentasi, yaitu data sekunder berupa Laporan Realisasi Anggaran Kabupaten Aceh Timur. Berdasarkan hasil pengelolaan data menggunakan aplikasi SPSS, menunjukkan bahwa (1) efektifitas penerimaan pajak daerah selama tahun 2011-2015 tergolong sangat efektif. (2) efektivitas penerimaan pungutan daerah dalam periode 2011-2015 berada pada tingkat yang cukup efektif. (3) efektivitas pajak daerah memiliki pengaruh yang signifikan terhadap Pendapatan Asli Daerah dengan nilai sig. 0,001 <0,05. (4) efektivitas pajak daerah memiliki pengaruh yang signifikan terhadap Pendapatan Asli Daerah dengan nilai sig. 0,000 <0,05.Kata kunci: Efektivitas, Pajak Daerah, Retribusi Daerah dan Pendapatan Asli Daerah Abstract. The implementation of regional autonomy is a manifestation of independence in implementing regional autonomy can be seen from the receipt of Regional Original Revenue, local taxes and retribution is one of the largest sources of income to increase Regional Original Revenue. This study aims to look at the level of effectiveness of regional tax revenues and levies as well as their effect on Regional Original Income in East Aceh District in 2011-2015. This study uses data collection techniques through documentation, namely secondary data in the form of Budget Realization Report of East Aceh District. Based on the results of data management using the SPSS application, it shows that (1) the effectiveness of local tax revenues during 2011-2015 is categorized as very effective. (2) the effectiveness of the receipt of regional levies within the period 2011-2015 is at a fairly effective level. (3) the effectiveness of local taxes has a significant effect on the Regional Original Income with a sig value. 0.001 <0.05. (4) the effectiveness of local taxes has a significant effect on Regional Original Income with a sig value. 0,000 <0,05. Keywords: Effectiveness, Regional Taxes, Regional Retribution and Local Revenue.
Analisis Efektivitas dan Prospek Kredit Mikro pada Baitul Qiradh di Kota Banda Aceh Gunawan, Endra; Ramli, Muhammad Ridha
Jurnal EMT KITA Vol 3, No 1 (2019): Journal EMT KITA
Publisher : Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.959 KB) | DOI: 10.35870/emt.v3i1.91

Abstract

This study aims to analyze the effectiveness and prospects of the microcredit of Baitul Qiradh in Banda Aceh City. Data gathering was carried out by distributing questionnaires to 140 customers from seven Baitul Qiradh. Furthermore, the data were analyzed descriptively using the average method. The study found that in general customers had a good assessment of microcredit channeled by the non-bank financial institutions. Unless useful to encourage the growth of their businesses, microcredit also has an impact on improving their standard of living and well-being. So that they are satisfied with the credit services they receive. Thus it can be concluded that microcredit at Baitul Qiradh in Banda Aceh not only effective for business improvement and customer welfare but also has good prospects in the future.Keywords: Baitul Qiradh, Microcredit, Efectiveness and Prospects.
Faktor-Faktor Yang Mempengaruhi Akuntabilitas Pengelolaan Dana Desa (Studi Kasus Desa Di Kecamatan Simeulue Barat) Eliana E; Nurhayati N; Endra Gunawan; Jahrul Amin
Jurnal Ilmiah Mahasiswa Ekonomi dan Bisnis Islam Vol 2 No 1 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (220.573 KB) | DOI: 10.22373/jimebis.v2i1.193

Abstract

This study aims to analyze the influence of leadership, transparency, use of information technology and internal control systems on the accountability of village village fund management in villages in West Simeulue District. The problem that arises is whether leadership, transparency in the use of information technology and internal control systems affect the accountability of village fund management in West Simeulue District? With a sample of 70 respondents and data obtained by distributing questionnaires to respondents. To test each item on each variable has been tested the validity and reliability of the instrument. The results show that simultaneously there is an influence between leadership, transparency, use of information technology, internal control systems and accountability of village fund management by 0.678 or 67.8% and 0.322 or 32.2% influenced by other variables. after the F test, the number Fcount > Ftable or (34,293>3.13) and a significant test that the p value of 0.000 <p is set at 0.05 which means it is significant. Partially shows that: 1. Leadership affects the accountability of village fund management Tcount 2.392> T table 1.667 and p value 0.020 < from p 0.05 means significant. 2. Transparency affects the accountability of village fund management Tcount 2,231 > Ttable 1,667 with p value 0.029 from <0.05 means significant. 3. The use of information technology affects the accountability of village fund management Tcount 1.953> Ttable 1.667 with p value 0.030 from <0.05 means significant. 4. The internal control system affects the accountability of village fund management Tcount 4.511> Ttable 1.667 with p value 0.000 from <0.05 means significant. This means that partially the influence of the internal control system on the accountability of village fund management is more dominant than leadership, transparency and the use of information technology.
Co-Authors Eliana E Jahrul Amin Muhammad Ridha Ramli Nurhayati N