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All Journal Economics and Digital Business Review International Journal of Applied Finance and Business Studies Jurnal Akuntansi, Manajemen dan Bisnis Digital Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Journal of Management, Economic, and Accounting Jurnal Perpajakan
Susilawaty, Tengku Eka
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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The influence of taxable entrepreneurs and the rupiah exchange rate on value-added tax revenues in Indonesia Susilawaty, Tengku Eka; Siregar, Nancy Mayriski; Cheviandri, Rifqy
International Journal of Applied Finance and Business Studies Vol. 12 No. 2 (2024): September: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v12i2.297

Abstract

Value-added tax is a type of tax that is the second-largest contributor to income in the taxation system. This research aims to understand and empirically test the determinants of VAT revenue. The research was conducted in Indonesia during the period 1993–2022, with a sample size of 30 observations. The sampling method used was a nonprobability sampling method with a saturated sampling technique, where the entire population was sampled. The analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it is concluded that partially entrepreneurs are taxed and the rupiah exchange rate influences value-added tax revenues. Simultaneously, taxable entrepreneurs and the Rupiah exchange rate together have an influence on VAT revenues.
Implementasi Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah Dalam Penyusunan Laporan Keuangan Usaha Mikro Kecil Dan Menengah Sirulo Cafe Sitepu, Feber Susanti Br; Susilawaty, Tengku Eka; Saputra, Hendra
Economics and Digital Business Review Vol. 6 No. 1 (2025): Agustus - January
Publisher : STIE Amkop Makassar

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Abstract

Penelitian ini dilaksanakan pada UMKM SIRULO CAFE di Kabupaten Langkat, dengan tujuan untuk menganalisis penerapan penyusunan laporan keuangan berdasarkan SAK EMKM. Penelitian ini menggunaka pendekatan deskriptif kualitatif. Teknik pengumpulan data yang digunakan berupa penelitian kepustakaan, wawancara, observasi dan dokumentasi. Data yang digunakan adalah data primer dan data sekunder. Hasil penelitian menunjukkan bahwa UMKM SIRULO CAFE tidak melakukan pencatatan keuangan sesuai dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM), karena pemilik UMKM SIRULO CAFE kurang memahami tentang SAK EMKM. Serta terdapat beberapa kendala dari UMKM SIRULO CAFE selama penyusunan laporan keuangan sesuai dengan SAK EMKM seperti Pemilik dan karyawan UMKM SIRULO CAFE tidak memiliki latar belakang pendidikan akuntansi, Pemilik UMKM SIRULO CAFE menganggap penyusunan laporan keuangan berdasarkan SAK EMKM tidak penting, kurangnya pengetahuan pemilik UMKM SIRULO CAFE mengenai SAK EMKM, belum adanya karyawan yang memahami tentang laporan keuangan berdasarkan SAK EMKM pada UMKM SIRULO CAFE, serta tidak ada sosialisasi dari instansi yang terkait sehingga pemahaman akan pentingnya SAK EMKM masih belum dipahami pelaku SIRULO CAFE.
ANALISIS PENGARUH PENERAPAN SISTEM E-FILING TERHADAP KEPATUHAN WAJIB PAJAK DENGAN SOSIALISASI PERPAJAKAN SEBAGAI VARIABEL MODERASI PADA DESA PEMATANG SERAI TANJUNG PURA LANGKAT Susilawaty, Tengku Eka; Damanik, Destari Nurlaila
JURNAL PERPAJAKAN Vol 2 No 1 (2021): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

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Abstract

The purpose of study was to analyze the influence of E-Filing System Application to Taxpayer Compliance with Taxation Socialization as a Moderation Variable. This research data was obtained from questionnaire (Primary) distributed to the community of Pematang Serai Village Tanjung Pura Langkat using probability sampling method. The population of this research is the people of Pematang Serai Village, Tanjung Pura Langkat, who came during the research at BUMDES Mozaik, Pematang Serai Village, Tanjug Pura Langkat. The sample used in this study were 99 respondents. This questionnaire was tested with validity test and reliability test before the study. The classic assumption tests used are the normality test, the multicollinearity test, the heteroscedasticity test, and the linearity test. Hypothesis testing used is simple linear regression and Moderated Regression Analysis. The results of this study indicate that Application of the E-Filing System has a significant effect on Taxpayer Compliance. The Socialization of Taxation strengthens the influence of the application of the E-Filing System to Taxpayer Compliance.
Analysis Of PSAK No. 109 On Financial Reporting Of Accounting For Zakat, Infaq And Sadaqah Sari, Septia Maya; Siregar, Lukman Hakim; Susilawaty, Tengku Eka
Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Vol 6, No 2 (2025): Social Sciences, Education and Humanities
Publisher : Universitas Dharmawangsa Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/ijsseh.v6i2.7089

Abstract

This study aims to analyze the compliance of the financial reporting practices for zakat, infaq, and sedekah at the North Sumatra Independent Zakat Institution with the Financial Accounting Standards Statement (PSAK) No. 109. PSAK No. 109 serves as the primary guideline for the preparation of financial reports by zakat institutions to ensure transparency, accountability, and governance in accordance with sharia principles. This study employs a qualitative descriptive approach, using data collection methods such as documentation, literature review, and direct interviews. The findings indicate that the North Sumatra Independent Zakat Institution has prepared financial documents, including statements of changes in funds, statements of financial position, cash flow statements, and reports on managed assets. However, there are still shortcomings in the presentation and disclosure of information that do not fully comply with the provisions of PSAK No. 109, such as the incomplete preparation of notes to the financial statements.Therefore, improvements are needed in the recording and reporting systems to align with applicable standards and to enhance the trust of the muzakki.
Analysis Of The Potential Of Entertainment Tax And Restaurant Tax In Increasing Medan City's Original Regional Income (PAD): A Case Study Of The Medan City Regional Revenue Agency (BAPENDA) Simatupang, Sari; Rizkina, Mifha; Susilawaty, Tengku Eka
Journal of Management, Economic, and Accounting Vol. 5 No. 1 (2026): January
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i1.1101

Abstract

This study aims to analyze the potential of Entertainment Tax and Restaurant Tax in increasing the Local Own-Source Revenue (PAD) of Medan City. The background of this research is the suboptimal realization of PAD from the entertainment and restaurant sectors, even though Medan City has experienced rapid growth in the culinary and entertainment industries. The research method used is descriptive quantitative with a macro approach, namely the calculation of tax potential based on sectoral Gross Regional Domestic Product (GRDP) data of Medan City for the 2020–2024 period. Data were obtained from the Medan City Revenue Agency (Bapenda) and official publications of the Central Statistics Agency (BPS). The results show that the potential of entertainment tax and restaurant tax fluctuates from year to year. In general, although the calculated potential shows an increasing trend, the actual realization has not yet reached its optimal capacity due to low taxpayer compliance, lack of supervision, and the limited implementation of local tax digitalization. The contribution of entertainment tax and restaurant tax to Medan City’s PAD is still in the moderate category. Therefore, more effective intensification and extensification strategies are needed. Optimizing these two types of taxes is expected to strengthen the region’s fiscal independence and enhance the capability of the Medan City Government in financing development.
The Influence Of Local Taxes, Local Levies, And The Results Of Separated Local Assets Management On Regency/City Original Revenue In North Sumatra Province 2020-2024 Rafli, Muhammad; Susilawaty, Tengku Eka; Ramadhan, Puja Rizqy
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11029

Abstract

This study aims to analyze the influence of Regional Taxes, Regional Levies, and the Results of Separated Regional Asset Management on Regional Original Revenue (PAD) in Regencies/Cities in North Sumatra Province for the period 2020–2024. The study uses a quantitative associative approach with a multiple linear regression method. The study population covers all 33 Regencies/Cities in North Sumatra with a total of 165 budget realization reports, using a saturated sampling technique. The data used are secondary data obtained from budget realization reports through the official government website. The results of the study indicate that partially Regional Taxes, Regional Levies, and the Results of Separated Regional Asset Management have a positive and significant effect on PAD. Regional Taxes are the largest contributors, especially from Motor Vehicle Tax, Motor Vehicle Ownership Transfer Fee, Motor Vehicle Fuel Tax, and hotel and restaurant taxes. Regional Levies contribute through payments for certain services and permits. Meanwhile, the Results of Separated Regional Asset Management, such as Regionally-Owned Enterprises (BUMD) and regional strategic assets, contribute through dividends, asset rentals, and operating profits. Simultaneously, these three variables significantly influenced PAD, with a coefficient of determination (R²) of 86.3%. This indicates that most of the variation in PAD can be explained by these three variables. This study emphasizes the importance of optimizing PAD sources to increase fiscal independence and support sustainable regional development.
Analysis Of Budget Performance Regional Revenue And Expenditure (APBD) In The Province Of North Sumatra Sinaga, Beatric Krisnanadayanti; Susilawaty, Tengku Eka
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 3 (2026): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i3.11362

Abstract

This study aims to evaluate the performance of the Regional Revenue and Expenditure Budget (APBD) of North Sumatra Province during 2021–2024 using financial ratios, namely effectiveness, efficiency, independence, and growth. The data were obtained from APBD reports published by the Directorate General of Fiscal Balance, Ministry of Finance. The findings reveal that the effectiveness ratio of regional revenue declined, shifting from the “very effective” category in 2021– 2022 to “quite effective” in 2023 and “less effective” in 2024. The efficiency ratio of regional expenditure remained consistently below 100%, indicating relatively controlled budget use, although some programs were not fully implemented. Fiscal independence is still low, as the contribution of Local Own-Source Revenue (PAD) to total revenue ranged only between 25–50%, reflecting high reliance on central government transfers. The growth ratio of PAD fluctuated, with a sharp increase in 2022 but a decline in 2023 and 2024. Overall, the APBD of North Sumatra Province demonstrates good expenditure efficiency but faces significant challenges in revenue effectiveness, PAD growth, and fiscal independence.
Co-Authors Cheviandri, Rifqy Destari Nurlaila Damanik Hendra Saputra Rafli, Muhammad Ramadhan, Puja Rizqy Rizkina, Mifha Sari, Septia Maya Simatupang, Sari Sinaga, Beatric Krisnanadayanti Siregar, Lukman Hakim Siregar, Nancy Mayriski Sitepu, Feber Susanti Br