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All Journal Jurnal Riset Akuntansi dan Bisnis Journal Of Management Science (JMAS) JUMAN Tools (Jurnal Manajemen Tools) JURNAL ILMIAH MAKSITEK Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Accounting and Business Journal Jurnal Ekonomi Balance : Jurnal Akuntansi dan Manajemen Jurnal Pengabdian Masyarakat Tjut Nyak Dhien Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis (JUPSIM) Jurnal Komunikasi Journal of Islamic Economics and Finance Jurnal Ekonomi dan Pembangunan Indonesia Asskruie Jurnal Pemberdayaan Masyarakat (JUPEMAS)
Putra Ritonga, Mirwansyah
Universitas Imelda Medan
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences

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Journal : Journal Of Management Science (JMAS)

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The influence of regional taxes and regional retributions on regional original income in the Aceh provincial government Ritonga, Mirwansyah Putra
Junal Ilmu Manajemen Vol 7 No 2 (2024): April: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v7i2.483

Abstract

This research aims to examine the influence of regional taxes and regional levies on Local Original Income during the 2012-2014 budget year. The research object is regional taxes and regional levies. The research method used is qualitative research using multiple linear regression equations processed with SPSS version 21. The data source used is primary data, namely the financial reports of the Aceh Provincial Government for 2012-2014. The research results show that there is a simultaneous influence of regional taxes and regional levies on the Aceh Provincial Government's Local Original Income revenue in 2012-2014. Partially, regional taxes have a positive effect on the Local Original Income of the Aceh Provincial Government, where every increase in the realization of regional tax revenues also increases the Local Original Income. Meanwhile, regional levies have a negative effect on Local Original Income of the Aceh Provincial Government. The magnitude of the influence of regional taxes and regional levies on Local Original Income of the Aceh Provincial Government is 23.8%, while the remaining 76.2% is influenced by other variables not included in this research, such as balancing funds, regional spending, and so on.
Utilizing digital payment in the rumah ide coffee Ritonga, Mirwansyah Putra
Junal Ilmu Manajemen Vol 7 No 3 (2024): July: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v7i3.505

Abstract

This observation aims to increase the efficiency of financial transactions, financial management, and inventory at Rumah Ide Coffee by utilizing digital payment technology. Apart from that, another aim is to provide easy payments for customers and help cafes compete in an increasingly competitive market by adopting more advanced technology. Rumah Ide Coffee has utilized digital technology to increase efficiency as a cafe business. One way Rumah Ide Coffee operates digital payments is by accepting non-cash payments. This research uses descriptive research with a qualitative approach. Researchers interviewed several informants who were Cashier employees who managed the financial sector at Rumah Ide Coffee. Rumah Ide Coffee has used digital payments well to increase efficiency and expand its customer reach. Rumah Ide Coffee can improve its customer experience and business efficiency by accepting non-cash payments.
Co-Authors AMRON ZARKASIH RITONGA Bayu Wulandari Chairiza Azmi Chinttya Winda Natalia Butar-butar Dalyanto Dewi, Komala Dila Handayani Ermal M, Eky Fadli, Fadli Adnin Nasution Fauziah Nur Hutauruk Frimaulia, Sara Herdi Hutauruk, Fauziahnur Khairunnisa Khairunnisa Komala Dewi Komala Dewi Komala Dewii Kumala Dewi Lisa Anggriani Maimunah Ritonga Mhd Zulkifli Hasibuan Monang Juanda Tua Sihombing Rini Antika Ritonga Ritonga, Rini Antika Septia Nigustira Sri Lestari, Neneng Sri Rezeki Samosir Taraweh Harahap Uswatun Hasanah Yani Suryani