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All Journal Mubeza ANWARUL: Jurnal Pendidikan dan Dakwah MASALIQ: Jurnal Pendidikan dan Sains
Noviardi, Ikhwan
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Religion Education Social Sciences Other

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Pengaruh Pembiayaan dan Nisbah Bagi Hasil terhadap Pendapatan para Anggota Koperasi Noviardi, Ikhwan; Setiawani, Paramitha
ANWARUL Vol 2 No 2 (2022): APRIL
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/anwarul.v2i2.795

Abstract

Cooperative financing with a profit-sharing system that is not burdensome on one side has a role and contribution in increasing income, but the problem faced is that the success in increasing income has not been effective. . The formulation of the problem in this study is whether financing affects the income of cooperative members and whether profit sharing ratios affect the income of cooperative members and whether financing and profit sharing ratios simultaneously affect the income of cooperative members at KSU Baitul Qiradh An-Nahl Central Aceh District . This study aims to explain the Effect of Financing and Profit Sharing Ratios on the Income of Cooperative Members (Studies at KSU Baitul Qiradh An-Nahl, Central Aceh District). This research is categorized in quantitative research with an associative approach. The population in this study amounted to 33 respondents with a sampling technique using saturated sampling, that is, all populations were used as samples. Sources of data in this study are primary data and secondary data with research instruments in the form of questionnaires and documentation. The data analysis technique used is multiple linear regression test. The results of the research based on the t test show that partially the financing variable has a positive and significant effect on income and for the profit sharing ratio variable it shows that the profit sharing ratio has a positive and significant effect on income. Meanwhile, based on the results of the f test, it shows that financing and profit sharing ratios have a positive and significant simultaneous effect on the income of cooperative members at KSU Baitul Qiradh An-Nahl, Central Aceh District.
Self Assessment System : Upaya Edukatif Badan Pengelola Keuangan dalam Meningkatkan Penerimaan Pajak Perhotelan di Aceh Tengah Noviardi, Ikhwan; Jannati, Sri
MASALIQ Vol 1 No 3 (2021): NOVEMBER
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/masaliq.v1i3.787

Abstract

Hotel tax is a promising source of Regional Original Revenue (PAD) for Central Aceh district. Central Aceh as a tourist destination area that is always crowded with tourists makes hotels always full, especially during the holiday season. Until now, the hotel and lodging business in Central Aceh is growing and continuing to grow. If managed properly, this opportunity can certainly be utilized by the Central Aceh district government in increasing hotel tax revenue. However, based on the initial data collected, there are obstacles in hotel tax collection and there are significant fluctuations in hotel tax revenue. The purpose of this study was to find out how the efforts of the Central Aceh District Financial Management Agency increased hotel tax revenue and how hotel taxes contributed to Central Aceh District PAD. This research is a qualitative research with descriptive method. Source of data in this research is primary and secondary data. This research was conducted at the Central Aceh Regency Financial Management Board, Bunda hotel and Jeddah hotel. The results of this study indicate that the "self assessment system" tax collection system implemented by the Central Aceh District Financial Management Agency is not optimal in increasing hotel tax revenues. The facts found actually hotel tax revenue fluctuated and did not reach the target. The amount of tax deposited by the taxpayer is not in accordance with what it should be. This has an impact on the contribution of hotel taxes to Central Aceh district PAD for the past five years, which is included in the very low criteria. For this reason, the Central Aceh District Financial Management Agency continues to educate taxpayers by building awareness of paying taxes according to actual conditions. In addition, the financial management agency also made improvements to the hotel tax revenue management system, improved monitoring systems and improved law enforcement for non-compliant taxpayers.
Analisis Cash Flow Dana Umrah: Indonesia Noviardi, Ikhwan; Syauqi, Muhammad
Mubeza Vol. 12 No. 2 (2022): September 2022
Publisher : IAIN Takengon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54604/mbz.v12i2.197

Abstract

Selama beberapa bulan terakir, minat masyarakat untuk melaksanakan umrah semakin meningkat. Hal ini disebabkan selama pandemi Pemerintah Arab Saudi menerapkan kebijakan pembatasan kuota dalam melaksanakan Ibadah umrah dan haji. Disisi lain, masyarakat akhir-akhir ini kembali dihebohkan dengan kasus terkait kegagalan keberangkatan para calon jamaah umrah karena kesalahan pengelolaan dana umrah oleh salah satu travel penyelenggara ibadah umrah yang beroperasi di Aceh Tengah. Untuk itu, peneliti tertarik untuk menggali informasi tentang laporan keuangan travel penyelenggara ibadah umrah, khususnya laporan arus kas (cash flow)nya. Selain itu, penelitian ini juga bertujuan menggali informasi tentang pendistribusian dana umrah yang disetorkan oleh jamaah. Metode penelitian yang digunakan adalah metode kualitatif dengan pendekatan deskriptif kualitatif dengan menggambarkan dan menggali fenomena yang sedang terjadi secara alami. Yang menjadi subjek penelitian adalah salah satu travel penyelenggara ibadah umrah di Kabupaten Aceh Tengah yaitu AZ Tour & Travel. Hasil penelitian yang dilakukan menunjukkan bahwa laporan keuangan khususnya laporan arus kas (cash flow) travel AZ telah disusun sesuai standar akuntansi keuangan. Selain itu, dari sejumlah dana yang disetorkan oleh calon jamaah umrah sebanyak 40 % digunakan untuk transportasi, 30 % untuk keperluan administrasi pembuatan paspor, visa dan biaya vaksin. 15 % untuk akomodasi jamaah berupa penginapan dan konsumsi, 5 % untuk kegiatan manasik, honor pemandu dan mutawif, 10 % untuk keperluan perlengkapan jamaah seperti koper, tas, kain ihram, mukena, baju seragam dll,
Pengaruh Financial Atitude dan Lingkungan Sosial Terhadap Literasi Keuangan (Studi pada Mahasiswa Fakultas Syariah, Dakwah dan Ushuluddin IAIN Takengon) Noviardi, Ikhwan; Sylviana Maulidia
Mubeza Vol. 14 No. 2 (2024): September 2024
Publisher : IAIN Takengon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54604/mbz.v14i2.523

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh financial attitude dan lingkungan sosial terhadap literasi keuangan (Studi pada mahasiswa/i Fakultas Syariah, Dakwah dan Ushuluddin IAIN Takengon). Penelitian ini dilatar belakangi oleh perilaku keuangan mahasiswa yang cenderung konsumtif kemudian menimbulkan berbagai perilaku keuangan yang tidak bertanggung jawab lainnya, seperti kurangnya kegiatan menabung, investasi dan penganggaran dana masa depan. Literasi keuangan merupakan kemampuan penting yang dibutuhkan mahasiwa dalam menghadapi berbagai keputusan keuangan. Mahasiswa berada pada tahap terpenting dalam hidupnya yang mengharuskan mahasiswa mandiri secara finansial dan membuat keputusan keuangan agar mahasiswa tidak lebih mementingkan gaya hidup dan mengikuti trending sehingga menjadi perilaku yang konsumtif.
Co-Authors Jannati, Sri Setiawani, Paramitha Syauqi, Muhammad Sylviana Maulidia