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All Journal Jurnal Administrasi Akuntansi : Program Pascasarjana Unsyiah Jurnal Aplikasi Akuntansi Jurnal Pendidikan dan Konseling Jurnal Bisnis Dan Kajian Strategi Manajemen Akbis: Media Riset Akuntansi dan Bisnis Jurnal Ekonomika dan Bisnis Akuntansi'45 Jurnal Akuntansi dan Keuangan Jurnal Manajemen dan Perbankan (JUMPA) TOFEDU: The Future of Education Journal Jurnal Abdimas Independen Jurnal Ekonomika dan Bisnis Jurnal Ilmiah Ekonomi Terpadu
Linda Rahmazaniati
Universitas Teuku Umar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Analysis of the Contribution of Hotel Tax and Restaurant Tax to the Regional Revenue of South Aceh Regency Hastuti, Felda; Maulina, Rina; Marlina, Lilis; Rahmazaniati, Linda
The Future of Education Journal Vol 3 No 4 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v3i4.178

Abstract

The aim of this research is to analyze how much hotel and restaurant taxes contribute to Original Regional Income in South Aceh Regency from 2016-2023. The data used in this research are primary data and secondary data obtained from BPKD South Aceh Regency from 2016-2023. This research was carried out using a qualitative descriptive method which was carried out to determine the independent variables on only one or more variables without making comparisons with other variables. The population used in this research is regional tax revenue data and the samples used are hotel taxes and restaurant taxes from 2016-2023. The data analysis used in this research is to compile an analysis table of the contribution of hotel and restaurant tax realization to PAD. The results of the research show that hotel taxes do not contribute to the original regional income of South Aceh Regency, while restaurant taxes contribute less to the original regional income of South Aceh Regency.
The Effect of Company Size, Leverage, and Profitability on Company Value in the Plantation Sector Listed on the Indonesia Stock Exchange for the Period 2021-2023 Susilawati, Susilawati; Rahmazaniati, Linda; Hastuti, Cut Sri Firman; Amri, Abrar; Sartika, Dewi
The Future of Education Journal Vol 3 No 5 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v3i5.345

Abstract

Companies operating in the plantation sector, as one of the strategic sectors in Indonesia's economy, are required to maximize company value. Company value can be influenced by company size, leverage, and profitability. This study aims to examine the effect of each independent variable on the dependent variable. The research methodology used in this study is quantitative. The population in this study consists of 24 companies in the agriculture sector. The sample selection used purposive sampling, resulting in 10 companies. The data analysis method employed is multiple linear regression, including classical assumption tests, regression tests, and hypothesis testing. The results show that company size has a partial effect on company value with a t-value of (4.652 > 2.055). The results also indicate that leverage has a partial effect on company value with a t-value of (4.642 > 2.055). Similarly, profitability has a partial effect on company value with a t-value of (2.527 > 2.055). Simultaneously, company size, leverage, and profitability have a positive and significant effect on company value with a p-value of 0.000 < 0.05. Additionally, based on the coefficient of determination test, the variables of company size, leverage, and profitability are able to explain 75.6% of the variation in company value, while 24.4% is influenced by other variables not included in this study.
Pemberdayaan Ekonomi Kreatif Kelompok Wanita Non-Produktif Melalui Edukasi Ketahanan Pangan di Aceh Besar Maulina, Rina; Linda Rahmazaniati; Sari Maulida Vonna; Ika Rahmadani; Tamitha Intassar Husen; Fitrian Rizky
https://jurnal.fe.unram.ac.id/index.php/abdimas/about/privacy Vol 5 No 2 (2024): Jurnal Abdimas Independen, November 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/independen.v5i2.1397

Abstract

Abstrak: Pemberdayaan ekonomi kreatif merupakan salah satu strategi yang dapat digunakan untuk meningkatkan kesejahteraan masyarakat. Ekonomi kreatif dapat membantu menciptakan lapangan kerja baru, meningkatkan pendapatan keluarga, dan mendorong pertumbuhan ekonomi lokal. Salah satu bidang ekonomi kreatif yang memiliki potensi besar di Kecamatan Darul Imarah adalah pengolahan ikan menjadi nugget dan abon. Ikan merupakan bahan pangan yang mudah diolah dan dapat diolah menjadi berbagai macam produk, seperti nugget dan abon. Nugget dan abon merupakan produk makanan yang disukai oleh banyak orang, sehingga memiliki peluang pasar yang besar. Edukasi pengolahan ikan menjadi nugget dan abon dapat membantu kelompok wanita non produktif di Kecamatan Darul Imarah untuk meningkatkan pengetahuan dan keterampilan mereka dalam mengolah bahan pangan lokal. Hal ini dapat membantu mereka untuk menghasilkan produk yang berkualitas dan bernilai ekonomis. Edukasi ini juga dapat membantu mereka untuk mengembangkan usaha ekonomi kreatif mereka sendiri, dan meningkatkan taraf hidup mereka. Pelaksanaan kegiatan pengabdian kepada masyarakat kolaborasi ini dilaksanakan pada tanggal 26 Mei 2024,di Kampung Kreatif, Darul Imarah, Aceh Besar. Kegiatan pengabdian diawali dengan pembukaan acara yang diisi dengan kata-kata sambutan oleh ketua panitia dan founder kampung kreatif. Setelah acara pembukaan, kegiatan ini dilanjutkan dengan pembagian brosur tentang cara pengolahan nugget dan abon dengan menggunakan bahan baku ikan. Hasil pengabdian Pengolahan hasil pertanian/perikanan daerah menjadi produk pangan (nugget dan abon ikan) menjanjikan pengembangan ekonomi kreatif dan ketahanan pangan keluarga. Kata Kunci: Pemberdayaan Ekonomi Kreatif, Edukasi, Ketahanan Pangan Abstract: Empowering the creative economy is one of the strategies that can be used to improve the well-being of the people. A creative economy can help create new jobs, boost family income, and boost local economic growth. One of the creative economic fields that has great potential in Darul Imarah district is the processing of fish into nugget and abon. Fish are easy to process and can be processed into a variety of products, such as nugget and abon. Nuggets and abon are food products preferred by many people, so have a huge market opportunity. The education of processing fish into nugget and abon can help non-productive women groups in Darul Imarah district to improve their knowledge and skills in processing local foodstuffs. This education can also help them to develop their own creative economic ventures, and improve their standard of living. The implementation of dedication to the community of this collaboration will be carried out on May 26, 2024, in Kampung Kreatif, Darul Imarah, Aceh Besar. The dedication began with the opening ceremony filled with greeting words by the chairman of the committee and the founder of the creative village. After the opening ceremony, the event continued with the sharing of brochures on how to process nuggets and abonnements using fish raw materials. The processing of local agriculture/fishing products into food products (nugget and fish stocks) promises the development of a creative economy and family food sustainability. Keywords: Empowerment of the Creative Economy, Education, Food Sustainability
Analisis Biaya Produksi dalam Menentukan Harga Jual Pada UMKM di Aceh Barat Julita Julita; Linda Rahmazaniati
Jurnal Ilmiah Ekonomi Terpadu (Jimetera) Vol 3, No 2 (2023): JURNAL ILMIAH EKONOMI TERPADU
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jimetera.v3i2.7657

Abstract

This study aims to analyze how the calculation of the production cost of tempeh chips and determine the selling price of tempeh chips at the Home Industry of Chips and Snack Mrs. Ana in West Aceh Regency.  The research method used is descriptive quantitative method, namely the research method by collecting data that is in accordance with the actual situation and then the data is compiled, processed and analyzed. The data sources of this research are primary and secondary data. Data were collected through library research and field research such as observation, interviews and documentation. The results of the study illustrate that the home industry of Mrs. Ana’s tempeh chips has calculated production costs. However, the calculations carried out are still not precise, because they still  use calculations with very simple methods, where the calculations carried out by Mrs. Ana’s home industry have not calculated in detail the costs incurred during the production process such as fixed BOP (machine maintenance costs and maintenance costs and equipment depreciation cost) and variable BOP (the cost of using gasoline or transportation cost), so that that the cost incurred are calculated  to be less for the production process, and create a higher selling price charged  to consumers, and in determining the selling price of the product, it appears  that there are still the same as business actors in general who only set the selling price according to the market.
Pengaruh Retribusi Daerah Terhadap Pendapatan Asli Daerah Kabupaten Aceh Barat Riana Desi; Linda Rahmazaniati
Jurnal Ekonomika dan Bisnis Vol. 9 No. 2 (2022): Volume 9 Nomor 2 November 2022
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Retribusi Daerah terhadap Pendapatan Asli Daerah di Kabupaten Aceh Barat. Dengan pendekatan kuantitatif, dan populasi yang digunakan adalahlaporan realisasi penerimaan pendapatan daerah periode Januari 2019 sampai dengan Desember 2021. Metodelogi penelitian ini menggunakan mekanisme analisis regresi linier sederhana dengan menggunakan data sekunder. Hasil pengujian menggunakan SPSS 25 memperoleh bahwa Retribusi Daerah berpengaruh signifikan pada Pendapatan Asli Daerah Kabupaten Aceh Barat. Dinyatakan dengan koefisien regresi adalah 0,667, dan hasil signifikan 0,000 < 0,05. 
Pengaruh Pengelolaan Barang Milik Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Kabupaten Aceh Barat Putri Usiyani; Linda Rahmazaniati
Jurnal Ekonomika dan Bisnis Vol. 9 No. 2 (2022): Volume 9 Nomor 2 November 2022
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/g00m1059

Abstract

Dalam menganalisis kualitas laporan padakeuangan terhadap pengaruh pengelolaan Barang Milik Daerah Pemerintah Kabupaten Aceh Barat. Metode pengambilan sampel menggunakan dataprimer, sampel yang di ambil berjumlah 35 responden, dengan menggunakan analisis penelitian kuantitatif. Dari hasil pengujian menggunakan software SPSS 25 yaitu menggunakan uji analisis regresi linier sederhana. Hasil penelitian menunjukkan pengelolaan Barang Milik Daerah berpengaruh signifikan terhadap laporan keuangan, dan variabel pengelolaan Barang Milik Daerah berpengaruh terhadap variabel kualitas laporan keuangan. Artinya Pengelolaan barang milik daerah berpengaruh positif terhadap kualitas laporan keuangan Pemerintah Aceh
Analisis Tingkat Literasi Keuangan, Perencanaan Dan Pengelolaan Keuangan Pribadi: Studi Kasus Pada Mahasiswa Fakultas Ekonomi Universitas Teuku Umar Fira Safira; Linda Rahmazaniati; Cut Sri Firman Hastuti; Rimal Mahdani; Rina Maulina
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4226

Abstract

Industry 4.0 allows generation Z to more easily obtain information which is an important part of achieving financial goals in the modern era. Good personal financial management is another important aspect of individual welfare, several factors that can support the effectiveness of personal financial management are financial literacy and financial planning. This study aims to analyze and see how much the level of financial literacy, planning and personal financial management of students of the Faculty of Economics, Teuku Umar University. Data were collected through structured interviews with 12 students of the Faculty of Economics, Teuku Umar University with differences in age, gender, batch and study program. The results of this study indicate that students of the Faculty of Economics, Teuku Umar University already have an understanding of financial literacy, and apply it in their daily lives such as having a strong saving habit both at the bank and independently, and starting to plan long-term investments. Students are also increasingly aware of the importance of financial planning and are able to distinguish between needs and wants. Positive financial management behavior can also be seen from the habit of making budgets, not rushing when making financial decisions and preparing emergency funds. This study provides recommendations and solutions for students of the Faculty of Economics, Teuku Umar University in improving financial management.
Co-Authors Abrar Amri Azmir Gani Cut Sri Firman Hastuti Cut Sri Firman Hastuti DEWI SARTIKA Fatmayanti Fatmayanti Fira Safira Fitrian Rizky Hastuti, Felda Ika Rahmadani Intassar Husen, Tamitha Julita Julita Lili Affrida Lilis Marlina Lusi Karmila MARLINA, LILIS Maulidasari, Cut Devi Maulina Rina Maulina, Rina Putri Usiyani Riana Desi Ridha, Ainul Rimal Mahdani Rina Maulina Riyan Arfansyah S, Maulidin Samsidar Samsidar Sari Maulida Vonna Siti Rahma Putri SOUFYAN, DARA ANGREKA Susilawati, Susilawati TAMITHA INTASSAR HUSEN Wulandari Merisa