Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Jurnal Penelitian Ekonomi Akuntansi (JENSI)

Analisis Empirik tentang Penganggaran Daerah dan Pandemi COVID-19 Junita, Afrah; Meutia, Tuti; AS, Agus Putra
Jurnal Penelitian Ekonomi Akuntansi Vol 9 No 1 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v9i1.12374

Abstract

This study aims to examine differences in budget size, budget changes, and budget absorption between the budget period before the Covid-19 pandemic (in 2018-2019) and during the Covid-19 pandemic (in 2020-2021) in district and city governments in Aceh Province. The sample in this study was 23 regencies/cities with the data used sourced from local government financial report documents that have been audited by external auditors and regional revenue and expenditure budgets that have been determined by regional regulations or qanuns. The results of the analysis show that there is a significant difference between the period before and during the Covid-19 pandemic for the amount of the budget and changes in the budget, while for budget absorption there is no difference. This may be due to Government intervention in budget policies during the Covid-19 pandemic. These results have implications for the need to redefine changes in regional budgets and affirm the authority of local governments in managing their finances within the framework of implementing consistent and effective fiscal decentralization.
Manajemen Parkir dan Dampaknya terhadap Peningkatan Pendapatan Asli Daerah Kabupaten Aceh Tamiang Junita, Afrah; Muhammad Ridla; Agus Putra AS; Junita Safitri; Muhammad Salman
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i1.10436

Abstract

The aim of the research is to identify, inventory and assess parking problems and their impact on increasing PAD in Aceh Tamiang Regency. The research method used is a qualitative method. Data was collected through observations and in-depth interviews, informants were determined based on the suitability of research indicators. The location of research is the Aceh Tamiang. The results explain that the Aceh Tamiang Regional Government is currently still hampered by several things, such as the lack of strong human resources for collecting and managing taxes and levies in each regional apparatus; there is still resistance, both active and passive, from parking attendants; the database is incomplete and requires further improvement and there is no regular evaluation of the development of potential parking levies that have been managed by the government or levies that have the potential to become a source of new regional revenue.
Co-Authors A.A. Ketut Agung Cahyawan W Abdul Latief Abdul Latief Abdul Latief Abdul Latif Achmad, Adnan Adi Bejo Suwardi Adnan Adnan Achmad Afrah Junita Agung Setia Batubara Aldi Suransyah Anggita, Rina Ani Laelani Aprilia, Kiki Arina Ruzanna Aryanti, Desi Azmi, Fauziah Baihaqi Baihaqi Baihaqi Baihaqi Baihaqi Baihaqi Baihaqi Baihaqi Baihaqi Batubara, Agung Setia Bustami Cut Gustiana Cut Meurah Nurul ‘Akla Cut Mulyani Cut Mulyani Cut Mutia, Cut Dandi Saleky Dandi Saleky Dandi Saleky Desi Aryanti Dias Setyaningsih Endryeni M Eti Rutmawati Sihite Eva Ayuzar Eva Ayuzar Fadilah Fadilah Fairus Fairus, Fairus Fairus, Fairus Fazillah, Nur Febri, Suri Purnama Febrianti Lestari Fitriana Santi Fiza Rauzika Altasa Fuadi Fuadi gustiana, cut Hanafiah Hanafiah Hanafiah Hanisah Hanisah Hanisah, Hanisah Hasidu, La Ode Abdul Fajar Herpandi . Herpandi Herpandi Humairani, Rindhira Ilham Antariksa Tasabaramo Ilham Zulfahmi Ilham Zulfahmi Ilhamdi Ilhamdi Ilhamdi Ilhamdi Imam Imam Imran Imran Imran Imran Indira, T. Dwi Isma, Muhammad Fauzan Iwan Hasri Iwan Hasri, Iwan Jemmy Manan Junita Safitri Kiki Aprilia Komariyah, Siti Lilis Nurjanah Lusiana, Ela M. Fauzan Isma Malahayati, Shadiqa marnita, yenni ita Mauliza, Ria Merina Devira Mochamad Syaifudin Mochamad Syaifudin, Mochamad Muhammad Amin Muhammad Fauzan Isma Muhammad Hatta Muhammad Hatta Muhammad JAMIL Muhammad Jamil Muhammad Jamil Muhammad Ridla Muhammad Salman Muliari Muliari Muliari Muliari Mus herri Nan Fan Hua Nanda Rizki Purnama Nasution, Nurul Izza Navia, Zidni Ilman Nur Fazillah Nur Fazillah Nur Fazillah Nur Ikhsan Nursamsu Nursamsu Nurul Izza Nasution Pangentasari, Dwinda Pitri Agustina Prasetia, M Bayu Purnama, Nanda Rizki Putra, Angga Syah Putriningtias, Andika Ramadhana, Muhammad Furqan Rika Anggraini Rika Anggraini Rika Anggraini Rindhira Humairani Rindhira Humairani Rindhira Humairani Rini Mastuti Riri Ezraneti Rosmaiti, Rosmaiti Rozalina Rozalina Rozalina, Rozalina Rozalina Sakdiah, Muslimatus Sanoviq, Rizky Moela Santi, Fitriana Sendy L. Merly Silvia Anzitha Silvia Anzitha Siti Komariyah Sorbakti Sinaga Suransyah, Aldi Syahrial Syahrial Syahrial Syahrial T. Dwi Indira Tuti Meutia Wildayani, Wildayani Yudho Andika Yusrizal Akmal Zulida, Evi