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All Journal HIRARKI : Jurnal Ilmiah Manajemen Dan Bisnis Jurnal Pengabdian Masyarakat Bumi Raflesia Aksara: Jurnal Ilmu Pendidikan Nonformal Community Development Journal: Jurnal Pengabdian Masyarakat Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian Jurnal Ilmiah Cano Ekonomos
Nurhayati Nurhayati
Prodi Akuntansi, Fakultas Ekonomi, Universitas Pasir Pengaraian
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Faktor-Faktor Yang Mempengaruhi Keberhasilan Penerimaan Pajak Reklame Studi Empiris Di Kabupaten Rokan Hulu Nurhayati Nurhayati; Nofrianty Nofrianty; Afrijal Afrijal
Hirarki : Jurnal Ilmiah Manajemen dan Bisnis Vol. 1 No. 2 (2019): Hirarki : Jurnal Ilmiah Manajemen dan Bisnis
Publisher : Program Studi Manajemen Universitas Pasir Pengaraian

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.559 KB) | DOI: 10.30606/hirarki.v1i2.194

Abstract

Penelitian ini bertujuan untuk menganalisis Faktor-Faktor Yang Mempengaruhi Keberhasilan Penerimaan Pajak Reklame. adapun hasil penelitian kesadaran perpajakan sebesar thitung 5,516 < ttabel 2,02619 dengah hasil bahwa terdapat pengaruh positif yang signifikan, dengan hasil kesadaran wajib pajak reklame sudah terealisasi di Kabupaten Rokan Hulu, Persepsi wajib pajak sebesar Nilai thitung persepsi wajib pajak sebesar 2,600 > ttabel 2,16037 berarti terdapat pengaruh positif dan signifikandengan hasil persepsi wajib pajak dalam membayar pajak. Hasil nilai Fhitung > Ftabel (19,181 > 3,24), dengan hasil variabel kesadaran dan persepsi wajib pajak secara simultan mempunyai pengaruh terhadap variabel keberhasilan penerimaan pajak reklame.
Pengaruh Penyajian Laporan Pertanggungjawaban Dan Aksesibilitas Terhadap Transparansi Pengelolaan Dana Desa Di Desa Sialang Rindang Kecamatan Tambusai Kabupaten Rokan Hulu Nurhayati Nurhayati
Hirarki : Jurnal Ilmiah Manajemen dan Bisnis Vol. 2 No. 1 (2020): Hirarki : Jurnal Ilmiah Manajemen dan Bisnis
Publisher : Program Studi Manajemen Universitas Pasir Pengaraian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30606/hirarki.v2i1.333

Abstract

Tujuan Penelitian untuk mengetahui apakah Penyajian Laporan Pertanggungjawaban danAksesibilatas secara simultan berpengaruh terhadap Transparansi Pengelolaan Dana Desa diDesa Sialang Rindang Kecamatan Tambusai Kabupaten Rokan Hulu. Hasil Penelitian untukuji t untuk pengaruh penyajian laporan pertanggungjawaban terhadap transparansi pengelolaandana desa dengan nilai thitung sebesar 4,104 >ttabel 2,00172, sehingga dapat disimpulkan H1diterima bahwa penyajian laporan pertanggungjawaban berpengaruh terhadap transparansipengelolaan dana desa, untuk pengaruh aksesibilitas terhadap transparansi pengelolaan danadesa dengan nilai thitung sebesar 3,781 > ttabel 2,00172, sehingga dapat disimpulkan bahwa H2diterima bahwa aksesibilitas berpengaruh terhadap transparansi pengelolaan dana desa, danuntuk variabel penyajian laporan pertanggungjawaban dan aksesibilitas secara simultan terhadaptransparansi pengelolaan dana desa dengan nilai Fhitung 36,075 > Ftabel 3,156, sehingga dapatdisimpulkan bahwa H3 diterima yang berarti terdapat pengaruh penyajian laporanpertanggungjawaban secara simultan terhadap transparansi pengelolaan dana desa di desaSialang Rindang, Kecamatan Tambusai, Kabupaten Rokan Hulu
PKM Pelatihan Relawan Pajak Pada Tax Center Fakultas Ekonomi Universitas Pasir Pengaraian Nurhayati Nurhayati; Nofrianty Nofrianty; Sri Yunawati
Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian Vol 2, No 1 (2022): March
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/dikmas.2.1.23-30.2022

Abstract

Relawan Pajak adalah salah satu Program dari Direktorat Jenderal Pajak yang memiliki tujuan dan peran sebagai bentuk kontribudi mahasiswa kepada Negara. Relawan pajak merupakan salah satu inklusi kesadaran pajak yang merupakan kerjasama otoritas pajak dengan Lembaga Pendidikan Tinggi. Relawan Pajak memiliki tugas mendampingi wajib pajak terkait dengan teknis pelaporan pajak secara online atau e-feliing.Hasil pada pelatihan PKM  ini adalah relawan pajak dapat memahami konsep perpajakan dan cara menghitung PPh Terutang Orang Pribadi, dan bisa membedakan PTKP dari setiap wajib pajak serta bisa mengisi SPT 1770 SS, 1770 S, 1770. Sehingga membantu relawan pajak dalam melaksanakan asistensi relawan pajak pada bulan maret di tahun 2022.
The Influence of the Implementation of E-Filling and Tax Volunteers on Taxpayer Compliance at the Pasir Pengaraian Tax Service, Counseling and Consultation Office Nurhayati Nurhayati; Sri Yunawati
Aksara: Jurnal Ilmu Pendidikan Nonformal Vol 8, No 2 (2022): May 2022
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/aksara.8.2.1501-1506.2022

Abstract

This study aims to determine the effect of the application of E-Filling and Tax Volunteers on Taxpayer Compliance at the Pasir Pengaraian Tax Service, Counseling and Consultation Office. The results of data collection showed that the returned questionnaires were 100 questionnaires. The analytical technique used in this study is multiple linear regression analysis technique which serves to determine the linear relationship between two or more variables. The results of the research on the application of e-filling are 2.301> 1.984 ttable with the results that there is a significant positive effect, between the application of efilling and taxpayer compliance, tax volunteers of 8.821 > 1.984, meaning there is a positive and significant effect between tax volunteers and taxpayer compliance . The results of the value of Fcount > Ftable (83.366> 2.70), d The results show that the application of E-Filling has an effect on taxpayer compliance because the application of E-Filling can ensure the security of taxpayer data becomes more secure.
Income Analysis and Feasibility of Farming Business with Rawit Chili Intercropping System in Rokan Hulu Regency Andi Afrizal; Nurhayati Nurhayati; Susanti Susanti
Aksara: Jurnal Ilmu Pendidikan Nonformal Vol 9, No 1 (2023): January 2023
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/aksara.9.1.611-614.2023

Abstract

The purpose of this study was to determine the income and to find out whether the Cayenne Chili Tumpangsari Farming Business was feasible to be cultivated in Rokan Hulu Regency. Data Analysis Techniques using both income analysis and farming feasibility analysis. The results showed that the total revenue achieved by cayenne pepper farmers was Rp. 81,640,000 with an average income of Rp. 69,449,550. And cayenne pepper intercropping in Rokan Hulu Regency is feasible to operate with an R/C value of 5, which means that each expenditure is Rp. 100 will get a receipt of Rp. 500.
Analisis Pajak Reklame Serta Kontribusi Terhadap Pendapatan Asli Daerah Di Pemerintah Daerah Kabupaten Rokan Hulu Nurhayati Nurhayati; Ahok Alpa Beta
Jurnal Ilmiah Cano Ekonomos Vol. 8 No. 2 (2019): Jurnal Ilmiah Cano Ekonomos
Publisher : Fakultas Ekonomi Universitas Pasir Pengaraian

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (168.775 KB)

Abstract

This research aims to quantify and analyze how big a contribution Tax Revenue against the Original Billboard area (PAD) in the local Government District of Rokan Hulu. In the study conducted an analysis of the quantitative data, that is the method that compares a specific number which is then drawn conclusions from these calculations. The results of the survey in 4 subdistricts with 49 taxpayer with potential billboards as much as 94 by the calculation result is Rp. 2.834.625.704,. Where the tax potential of the largest billboard is located in the tip of the rock with the amount of Rp. 2.184.672.788, and the smallest sub-district is Rp. 102.995.441 tambusai, based on calculations that have been done, then there is the existing of selesih among the potential acquisition target is Rp. 1.834.625.704, and if compared with the realization of Rp 1,705,504,289,. The effectiveness of the Tax Reklmae for the year 2017 Rokan Hulu, with the results of its effectiveness of 113% by category. While the tax contribution for advertising revenue against the original area just 1% with the classification is very less.
Pengaruh Penyajian Laporan Pertanggungjawaban Dan Aksesibilitas Terhadap Transparansi Dan Akuntabilitas Pengelolaan Dana Di Desa Sialang Rindang Kecamatan Tambusai Kabupaten Rokan Hulu Sarah Hasibuan; Nurhayati
Jurnal Ilmiah Cano Ekonomos Vol. 9 No. 1 (2020): Jurnal Ilmiah Cano Ekonomos
Publisher : Fakultas Ekonomi Universitas Pasir Pengaraian

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.819 KB)

Abstract

This study aims to determine the effect of the presentation of accountability and accessibility reports on transparency and accountability of village fund management in Sialang Rindang village, Tambusai district, Rokan Hulu district. The research method used is quantitative research methods. The population in this study were all RT, RW, Hamlet, BPD, LPMD, and BUMDES Sialang Rindang village, Tambusai district, Rokan Hulu regency as many as 60 respondents. The analysis technique used in this study is multiple linear regression analysis techniques which funchtion to determine the linear relationship between two or more variables. The results of the study the influence of the presentation of the accountability report on transparency of tcount 4,104 > ttable 2,00172. accessibility to transparency is 3,781 > ttable 2,00172. The report of accountability to accountability of tcount 4,511> ttable 2,00172. Accessibility to accountability of tcont 3,311 > ttable 2,00172. ttest results show that partially there is an influence between the independent and dependen variables. While the F test result are dependen variable transparancy, the value of Fcount> Ftable (36.075 > 3.156) with a significance level of 0.000 <0.05 and the Ftest results of the dependent variable accountability, Fcount > Ftable (35.709 > 3.156) with a significance level of 0.000 < 0.05, Ha is accepted, the calculation shows that the simultaneous presentation of accountability and accessibility reports influnces the transparency and accountability of village fund managemen.
ANALISIS RASIO KEUANGAN UNTUK MENGUKUR KINERJA PEMERINTAH DAERAH KABUPATEN ROKAN HULU Nurhayati
Jurnal Ilmiah Cano Ekonomos Vol. 4 No. 1 (2015): Jurnal Ilmiah Cano Ekonomos
Publisher : Fakultas Ekonomi Universitas Pasir Pengaraian

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (184.972 KB)

Abstract

This study aims to provide information to the public regarding the presentation of thegoverment’s performance in achieving accountability. To determine the performance of RokanHuludistrict goverments using financial ratios budget especially the ratio of local independence, the ratiothe area of financial dependence, the ratio of effectiveness, efficiency ratio, the ratio of the ratio ofthe activity, the ratio of growth. Financial ratio analysis on revenue and expenditure budget for the2009-2012 fiscal yaer as measured by ratio of local independence is very low, the ratio the area offinancial dependence is very high, the ratio effectiveness of the fiscal year 2009-2012 is very effectivewhile the effeciency ratio of the fiscal year 2009-2012 is very efficient, the ratio of the activity of thefiscal 2009-2012 which explains that the results routine spending is prioritized ratio compared to theratio of development expenditure,and ratio of growth to ain increase in local revenues that fluctuatefrom year 2009-2012.
ANALISIS POTENSI PAJAK DAERAH DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH KABUPATEN ROKAN HULU Nurhayati
Jurnal Ilmiah Cano Ekonomos Vol. 4 No. 2 (2015): Jurnal Ilmiah Cano Ekonomos
Publisher : Fakultas Ekonomi Universitas Pasir Pengaraian

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (136.799 KB)

Abstract

This study aimed to quantify and analyze the potential of local taxes to improve theoriginal income Rokan Hulu. The average contribution of each type of local taxes in 2008-2012 observations with an average contribution of 12.02%. The average growth of everykind of local taxes in 2008-2012 observations with an average growth of 19.30%.Identification or classification of types of local taxes Rokan Hulu potential based on thecriteria of growth and contribution criteria consists of: local tax is a tax that primarestaurants and street lighting tax. Local tax taxes mineral potential is not logan and rocks.Local tax is a tax that develops underground water and fees for acquisition of land andbuilding rights. Tax underdeveloped areas is hotel tax, entertainment tax and advertisementtax. Local tax elasticity calculations Rokan Hulu during the period 2008 to 2012 showed anincrease elasticity value and per capita income growth also increased. Increased growth ofper capita income elastic with increasing growth of local taxes. The period 2008-2009 theincrease in per capita income is less than 1% of 0.94%. In 2009-2010 the growth of incomeper capita amounted to 1.72%, also has the potential to increase the growth of local taxes,as well as in 2010-2011 the increase in per capita income growth of 2.92% is also thepotential to increase growth and local taxes in 2011-2012 increased revenue per capita of5.22% also has the potential to increase the growth of local taxes.
EVALUASI SISTEM PENGENDALIAN INTERN DALAM PENGELOLAAN ZAKAT PADA BADAN AMIL ZAKAT NASIONAL KABUPATEN ROKAN HULU Nurhayati
Jurnal Ilmiah Cano Ekonomos Vol. 5 No. 2 (2016): Jurnal Ilmiah Cano Ekonomos
Publisher : Fakultas Ekonomi Universitas Pasir Pengaraian

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (142.669 KB)

Abstract

Penelitian ini bertujuan untuk mengevaluasi penerapan sistem pengendalian intern dalam pengelolaan zakat pada Badan Amil Zakat Nasional di Kabupaten Rokan Hulu. Model dan teknik analisis data dalam penelitian ini mengunakan metode deskriptif dan gap analysis yaitu dengan menganalisis/mengevaluasi gap antara penerpan komponen-komponen sistem pengendalian intern di dalam COSO yaitu: lingkungan pengendalian, penilaian resiko, aktivitas pengendalian, dan informasi dan komunikasi dan pemantauan. Hasil penelitian ini menunjukkan untuk lingkungan pengendalian dikategorikan “baik”, penilaian risiko dikategorikan ”baik”, kegiatan Pengendalian dikategorikan ”baik”, informasi dan komunikasi dikategorikan” kurang” dan pemantauan pengendalian dikategorikan”cukup”.
Co-Authors Afrijal Afrijal Ahok Alpa Beta Andi Afrizal Annajmi Arma Yuliza Batdal Niati Destri Wahyuningsih Nofrianty Nofrianty Nofrianty Nofrianty Sarah Hasibuan Sri Yunawati Sri Yunawati Susanti