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PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH TERHADAP KINERJA APARATUR PEMERINTAH (STUDI PADA DINAS PERTANIAN DAN PETERNAKAN KABUPATEN NAGAN RAYA) PURWATI, Tesa Putri; Marlina, Lilis
Akbis: Media Riset Akuntansi dan Bisnis Jurnal AKBIS Volume 5 Nomor 2 Tahun 2021
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v0i0.4147

Abstract

ABSTRACTThis study aims to determine the influence of participation in budget preparation and internal government control system on the performance of government apparatus of the Department of Agriculture and Livestock Nagan Raya Regency. The population in this study is all employees of the Department of Agriculture and Livestock Nagan Raya Regency. The selection of samples using the census method, and obtained as many as 37 people. The data analysis method used in this study is multiple linear regression analysis using SPSS and Microsoft excel programs. Based on the results of the study, it is known that partially, the participation of budget preparation has no effect on the performance of government apparatus. The internal control system affects the performance of government apparatus. While simultaneously participation in the preparation of budgets and internal control systems have a significant effect on the performance of government apparatus.Keywords: Participation in Budget Preparation, Internal Control System and Performance of Government Apparatus.
Sosialisasi Penanggulangan Bencana Perspekti Islam Dalam Meningkatkan Kepedulian Mahasiswa terhadap Lingkungan Marlina, Lilis; Luthfi, Luthfi; Erliana, Hilma
Jurnal Pengabdian Agro and Marine Industry Vol 4, No 1 (2024): Jurnal Pengabdian Agro And Marine Industry
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jpami.v4i1.9416

Abstract

Islam as the religion of rahmatan lil a'alamin has a unique concept in disaster management and is different in disaster management based on contemporary concepts in the initial steps in responding to disasters. Understanding the concept of disaster management is a very important aspect to maintain environmental balance by reducing disaster risk. The aim of this service activity is to increase students' knowledge and skills regarding disaster management from a contemporary and Islamic perspective, as well as increasing students' awareness of the environment as an effort to reduce disaster risk. This effort is carried out by carrying out socialization activities on disaster management from an Islamic perspective to make students care about the environment. Based on the results of this socialization activity, participants understood the material presented by 85%. Socialization about disaster management from an Islamic perspective can be a solution to the weaknesses of disaster management in contemporary concepts.
The Influence of the E-Samsat Program and Taxpayer Satisfaction on Taxpayer Compliance in Nagan Raya Samsat Office Erlina, Erlina; Marlina, Lilis
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 3 (2023): JIMKES Edisi Desember 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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

Abstract

Non-compliance in tax payments, particularly motor vehicle taxes, poses a significant threat to the state, impacting its financial stability and national development. This descriptive quantitative research, framed within a theoretical context, explores the consequences of tax non-compliance on government programs and the country’s standing in the global arena. The study focuses on motorized vehicle taxpayers registered at the Nagan Raya SAMSAT Joint Office, with a sample size of 100 selected using the Slovin algorithm. The data collection strategy employed in this study was a questionnaire. The resulting data is processed using SPSS. The results showed that the E-Samsat initiative had a marginally meaningful effect on required compliance. Taxpayer satisfaction partially has a big effect on taxpayer compliance. The findings of testing the two factors X have a simultaneous influence on taxpayer compliance. The theoretical framework highlights the vital role of effective tax compliance in supporting government initiatives and maintaining international credibility. The study’s contribution lies in providing insights that can guide policymakers and tax authorities in enhancing compliance, ensuring a more robust financial foundation for the state, and bolstering national development.
The Peran Orang Tua Mengembangkan Karakter Anak Usia Dini: Literature Review Marlina, Lilis; Humaira , Astri; Fitri Erlida, Summi; Ardi, Ardi
Journal of Pedagogy and Online Learning Vol. 3 No. 1 (2024): JPOL Volume 3 Nomor 1 Maret 2024
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jpol.v3i1.52

Abstract

Pembentukan karakter anak dimulai dari lingkungan keluarga. Orang tua memiliki peran yang penting dalam mendidik anak, baik buruknya karakter seorang anak ditentukan dari apa yang didapatkan anak dilingkungan keluarga. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh orang tua dalam pembentukan karater anak. Metode pada penelitian ini adalah metode literatur review dengan menganalisis artikel yang relevan. Penelusuran sumber data berasal dari google scholar yaitu 5 artikel nasional terakreditasi sinta. Hasil dari literatur review ini adalah bahwa orang tua sangat berperan dalam pembentukan karakter.
The PENGARUH KEPERCAYAAN DIRI TERHADAP KEMAMPUAN PUBLIC SPEAKING: ARTIKEL REVIEW: - Marlina, Lilis; Fajrina , Suci; Febrika, Dwi Suci; Marsel, Fanni Ochtaviana; Nuryanita, Irhly; Rahmi, Nabilatu; Novriyanti, Ernie
Journal of Pedagogy and Online Learning Vol. 3 No. 2 (2024): JPOL Vol 3 No 2 Tahun 2024
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jpol.v3i2.56

Abstract

Berbicara di depan umum adalah sebuah keterampilan yang penting dan sanggat diperlukan dalam berbagai aspek kehidupan, termasuk dalam lingkungan akademis. Mahasiswa, khususnya calon guru, harus mampu berkomunikasi secara efektif di hadapan publik. Sayangnya, tidak sedikit yang mengalami kesulitan dalam public speaking karena kurangnya kepercayaan diri. Penulisan artikel ini memiliki tujaan untuk mengkaji hubungan kepercayaan diri terhadap kemampuan public speaking seseorang. Penelitian ini dilakaukkan dengan menggunakan metode penulisan artikel review, dengan data yang dikumpulkan dari jurnal-jurnal nasional dan buku-buku terkait. Sumber data diperoleh melalui pencarian di Google Scholar . Berdasarkan tinjauan literatur yang dilakukan, diketahui jika memang ada hubungan signifikan antara kepercayaan diri dan kemampuan berbicara di depan publik.
Analysis of the Contribution of Hotel Tax and Restaurant Tax to the Regional Revenue of South Aceh Regency Hastuti, Felda; Maulina, Rina; Marlina, Lilis; Rahmazaniati, Linda
The Future of Education Journal Vol 3 No 4 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v3i4.178

Abstract

The aim of this research is to analyze how much hotel and restaurant taxes contribute to Original Regional Income in South Aceh Regency from 2016-2023. The data used in this research are primary data and secondary data obtained from BPKD South Aceh Regency from 2016-2023. This research was carried out using a qualitative descriptive method which was carried out to determine the independent variables on only one or more variables without making comparisons with other variables. The population used in this research is regional tax revenue data and the samples used are hotel taxes and restaurant taxes from 2016-2023. The data analysis used in this research is to compile an analysis table of the contribution of hotel and restaurant tax realization to PAD. The results of the research show that hotel taxes do not contribute to the original regional income of South Aceh Regency, while restaurant taxes contribute less to the original regional income of South Aceh Regency.
Analysis of Professional Skepticism and APIP Competence on Audit Quality (A Study at the Inspectorate of Southwest Aceh Regency) Melawati, Melawati; Marlina, Lilis
The Future of Education Journal Vol 3 No 5 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v3i5.357

Abstract

This study aims to analyze the influence of professional skepticism and the competence of APIP (Internal Government Auditors) on audit quality at the Inspectorate of Southwest Aceh Regency, using a Likert scale. The research is motivated by studies highlighting the impact of audits on government losses caused by the development of the Integrated Information System of the Abdya Creative Industry Center (PIKA). The population of this study consists of all staff at the Inspectorate Office of Southwest Aceh Regency, totaling 49 individuals, with a purposive sampling technique and a sample size of 31 auditors involved in field audits and evidence documentation. The results of the study show that professional skepticism does not have a significant impact on audit quality, while APIP competence has a positive and significant impact on audit quality. These findings provide important insights for the Inspectorate of Southwest Aceh Regency to focus more on improving auditor competence to enhance audit quality outcomes.
INTEGRASI NILAI-NILAI SIRAH RASULULLAH SAW DALAM INOVASI PENDIDIKAN UNTUK MEMBANGUN KARAKTER GENERASI MASA KINI Luthfi; Alvionita Simanjuntak, Anni; Marlina, Lilis
An-Nahdlah: Jurnal Pendidikan Islam Vol 4 No 2 (2024): September-Desember
Publisher : Institut Agama Islam Hamzanwadi NW Lombok Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51806/an-nahdlah.v4i2.655

Abstract

This study examines the integration of values from the Sirah of the Prophet Muhammad (PBUH) as a foundation for educational innovation to build the character of today's generation. The main focus is analyzing the moral, ethical, and spiritual values contained in the Sirah Nabawiyah, such as honesty, compassion, and leadership, and their application in technology-based modern education. The research employs a qualitative approach with literature study, involving analysis of primary sources like the Qur'an and Hadith, as well as secondary sources including works of classical and contemporary scholars. Data analysis techniques include identification, classification, and interpretation of key themes. The results indicate that integrating the values of Sirah Nabawiyah into education can strengthen students' character through innovative approaches such as e-learning, gamification, and project-based learning. This implementation is relevant to addressing the challenges of the digital era, including moral degradation and weak social ethics. In conclusion, integrating Sirah values into the educational curriculum not only develops a generation with noble character but also enhances competitiveness in facing global challenges.
A Systematic Literature Review: The Influence of Stock Liquidity and Dividend Policy on Firm Value in Companies Listed on the Indonesia Stock Exchange (IDX) Marlina, Lilis; Suprianto, Iwil; Japriani, Meli
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i4.773

Abstract

The objective of this research is to systematically review the effect of stock liquidity and dividend policy regarding corporate valuation among entities traded on the Indonesia Stock Exchange (IDX). By analyzing empirical studies published between 2015 and 2024, this study highlights the most consistent determinants of firm value, the role of dividend policy (Dividend Payout Ratio, Dividend Yield), and stock liquidity (Turnover Ratio, Bid-Ask Spread) as influential factors. This review reveals that while dividend policy shows a robust beneficial correlation with corporate valuation, the effect of stock liquidity remains variable. This study contributes to a better understanding of capital market dynamics in emerging markets such as Indonesia.
The Influence of Personality on Personal Financial Management with the Use of Financial Technology and Financial Attitudes as Mediating Variables (Case Study of Generation Z in Padang City) Suprianto, Iwil; Japriani, Meli; Marlina, Lilis
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i4.774

Abstract

This study aims to examine the influence of personality on personal financial management with the use of financial technology and financial attitudes as mediating variables in Generation Z in Padang City. The method used is quantitative with data collection techniques through questionnaires. A sample of 100 respondents was selected from the Generation Z population. Data analysis was carried out using SmartPLS 4.0 software to test the proposed mediation model. The results showed that personality has a positive and significant effect on personal financial management mediated by the use of financial technology and financial attitudes. This finding emphasizes the importance of considering psychological and technological factors in efforts to improve financial management in the younger generation.