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All Journal Akbis: Media Riset Akuntansi dan Bisnis Jurnal Ilmiah Manajemen Kesatuan Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora An-Nahdlah: Jurnal Pendidikan Islam Journal of Economics Review (JOER) Balance : Jurnal Akuntansi dan Manajemen Business Management JPOL: Journal of Pedagogy and Online Learning JURNAL PENGABDIAN AGRO AND MARINE INDUSTRY Paradoks : Jurnal Ilmu Ekonomi TOFEDU: The Future of Education Journal Journal of Advances in Accounting, Economics, and Management Advances in Management & Financial Reporting Jurnal Ilmiah Ekonomi Terpadu Jurnal Riset dan Pengabdian Interdisipliner
MARLINA, LILIS
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Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : TOFEDU: The Future of Education Journal

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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.
Co-Authors Anni Alvionita Simanjuntak Ardi Ardi Chairul Adhim Cici, Cici DEWI SARTIKA Enjelina Erlina Erlina Ernie Novriyanti Fajrina , Suci Fatmayanti Fatmayanti, Fatmayanti Febrika, Dwi Suci Fitri Erlida, Summi Hafiza, Hafiza Hastuti, Felda Hilma Erliana Humaira , Astri Irwansyah Irwansyah Japriani, Meli Linda Rahmazaniati Luthfi Luthfi Luthfi, Luthfi mahdani, said Mahmud Mahmud Marsel, Fanni Ochtaviana Maulina, Rina Mega Lestari Melawati, Melawati Mulyati Mulyati Ningsih, Niken Rahayu Nuryanita, Irhly PURWATI, Tesa Putri Rahmi, Nabilatu Sabillah, Muhammad Subhan, Ega Saiful Suhada Suhada, Suhada Suprianto, Iwil Yani, Akhmad