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FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN: STUDI KASUS KABUPATEN/KOTA DI ACEH Munawir Munawir; Rita Meutia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract This study aims to examine the effect of audit findings, central government transfers and level of regional wealth on the financial performance of district/city governments in Aceh Province. The object of research is the report on the results of the examination of the Regional Financial Management Report (LHP-LKPD) and the Budget Realization Report (LRA) of 23 district/city governments in Aceh Province. The research data was obtained through the website of the Information Management and Documentation Officer (PPID) of the Indonesian Financial Audit Agency (BPK-RI), as many as 115 LHP-LKPD and LRA, from 2014 to 2018. Data analysis using software eviews 9 in the form of panel data regression. Based on the research results, audit findings and central government transfers have a negative effect on financial performance. This means that the higher the audit findings and government transfers, the lower the financial performance of the regional government. It is different with the level of regional wealth which has a positive effect on the financial performance of local governments, this indicates that an increase in regional wealth will increase the financial performance of local governments.

Study of Tempe Demand in the City of Lhokseumawe Apridar; Rita Meutia
Jurnal Ekonomi dan Bisnis Digital Vol. 1 No. 3 (2022): August 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v1i3.1148

Soybean is kind food product made from soy materials. It is consumed as the substitution food and snack. Because of high nutrient content and good flavor, soybean becomes one of high demand food every year and it is able to adapt with the consumer preference development. Commonly, the increasing of the price, actually both of fish and beef cause the consumer give the preference to soybean. The research purposes to find out variables that influence the amount of demand and the concern of demand caused by the influence variable changing. The method of analyzing is double logarithm function while the co efficiency regression directly is elasticity co efficiency from each variable. The esult of research shows that the soybean product is still under market interest. The obvious variable that influences soybean demand is the education of housewife otherwise the variable both of soybean price and fish price have given the influence of demand obviously. The relationship between the soybean demand and housewife education is more awareness of soybean nutrientthat is kept consuming as both of substitution food and snack.

ANALISIS KINERJA ANGGARAN PEMERINTAH DAERAH SEBELUM DAN SAAT PANDEMI COVID-19 Rizka Wilda Kausari; Rita Meutia; Rudy Fachruddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i4.22459

This study aims to determine the budget performance of local city governments throughout Indonesia in the Regional Revenue and Expenditure Budgets before and during the Covid-19 pandemic. This research was conducted in 93 municipal governments. The method used in this research is descriptive quantitative and the different Wilcoxon Signed Rank Test to test differences in budget performance before and during the Covid-19 Pandemic. The results of the test are, that there is a difference between the budget performance of the regional income, the budget performance of the local Own-Source, and the budget performance of the transfer income, but there is no difference in the budget performance of the other legitimate regional income before and during the Covid-19 pandemic. Furthermore, there is no difference in the budget performance of the expenditure regional, the budget performance of the operational expenditure, and the budget performance of the transfer expenditure, but there are differences in the budget performance of the capital expenditure and the budget performance of the unexpected expenditure before and during the Covid-19 pandemic.

DIVERSIFIKASI PRODUK OLAHAN BERBASIS KELAPA PADA PROGRAM MATCHING FUND DI BUMDes MAKMUE BEURATA Rini Mastuti; Rita Meutia; Apridar Apridar; Indani Indani; Zuraini Zuraini; Nurul Faudiah; Natasha Natasha
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 12 (2023): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i12.4244-4252

BUMDes Makmue Beurata bergerak dalam pengolahan U NeuLhee (bumbu masakan khas Aceh berbahan dasar kelapa). Usaha ini (stagnan) akibat kurangnya daya tarik konsumen. Berdasarkan hal tersebut Tim Matching Fund melakukan diversifikasi kepada U NeuLhee yang dihasilkan. Metode yang digunakan yaitu : Focus Group Discussion (FGD), sosialisasi transfer teknologi, pelatihan diversifikasi serundeng, monitoring dan evaluasi. Tujuan dari dilakukannya kegiatan ini adalah : 1) Memperluas jangkauan pasar melalui diversifikasi produk U NeuLhee /Kelapa gonseng menjadi Serundeng, 2) Meningkatkan penjualan produk, 3) dan Meningkatkan pendapatan BUMDes Makmue Beurata. Hasil dari kegiatan ini menunjukkan melalui diversifikasi kelapa gongseng, pasar yang sebelumnya terbatas hanya di Banda Aceh kini telah berkembang ke Kota Langsa dan Aceh Tamiang. Selain itu, diversifikasi produk juga berdampak positif. Dengan adanya diversifikasi produk mengakibatkan BUMDes memperoleh hasil yang lumayan besar yaitu sebesar Rp. 1.350.000/bulan dan hasil ini akan berpotensi menaikkan pendapatan masyarakat kedepannya. Pendampingan digital marketing sangat dibutuhkan agar pemasarankedepannya dapat dijangkau lebih luas lagi.

Overview Of Umkm Taxpayer Compliance UMKM Cases In Aceh Province Cut Tara Merinda; Rita Meutia; Indayani Indayani
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.4954

This study aims to determine the effect of tax socialization, taxpayer awareness and tax knowledge on MSME taxpayer compliance in the Districts/Cities of Aceh Province. The population of this study is all MSMEs registered in the Aceh Regional Office of the Directorate General of Taxes. While the determination of the number of samples in this study using the Slovin formula and obtained the results of 397 respondents consisting of 23 Districts/Cities in Aceh Province. Data collection techniques used in this study were to use a questionnaire and data analysis methods using multiple linier regression with analysis tools using SPSS version 25. The results of this study indicate that simultaneously and partially variables of tax socialization, taxpayer awareness and tax knowledge affect taxpayer compliance.

DIVERSIFIKASI PRODUK OLAHAN BERBASIS KELAPA PADA PROGRAM MATCHING FUND DI BUMDes MAKMUE BEURATA Rini Mastuti; Rita Meutia; Apridar Apridar; Indani Indani; Zuraini Zuraini; Nurul Faudiah; Natasha Natasha
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 12 (2023): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i12.4244-4252

BUMDes Makmue Beurata bergerak dalam pengolahan U NeuLhee (bumbu masakan khas Aceh berbahan dasar kelapa). Usaha ini (stagnan) akibat kurangnya daya tarik konsumen. Berdasarkan hal tersebut Tim Matching Fund melakukan diversifikasi kepada U NeuLhee yang dihasilkan. Metode yang digunakan yaitu : Focus Group Discussion (FGD), sosialisasi transfer teknologi, pelatihan diversifikasi serundeng, monitoring dan evaluasi. Tujuan dari dilakukannya kegiatan ini adalah : 1) Memperluas jangkauan pasar melalui diversifikasi produk U NeuLhee /Kelapa gonseng menjadi Serundeng, 2) Meningkatkan penjualan produk, 3) dan Meningkatkan pendapatan BUMDes Makmue Beurata. Hasil dari kegiatan ini menunjukkan melalui diversifikasi kelapa gongseng, pasar yang sebelumnya terbatas hanya di Banda Aceh kini telah berkembang ke Kota Langsa dan Aceh Tamiang. Selain itu, diversifikasi produk juga berdampak positif. Dengan adanya diversifikasi produk mengakibatkan BUMDes memperoleh hasil yang lumayan besar yaitu sebesar Rp. 1.350.000/bulan dan hasil ini akan berpotensi menaikkan pendapatan masyarakat kedepannya. Pendampingan digital marketing sangat dibutuhkan agar pemasarankedepannya dapat dijangkau lebih luas lagi.

ACCOUNTING FOR ISLAMIC SOCIAL FINANCE AND INCLUSIVE GROWTH IN INDONESIA Muhammad Putra Aprullah; Raida Fuadi; Rita Meutia; Indrayani Indrayani; Muhammad Sayuthi; Agus Adria; Salsabilla Julnadi; Zahara Zahara
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8272

Indonesia faces multidimensional challenges in escaping the middle-income trap and attaining high-income status by 2045. Although economic growth has been relatively stable (averaging 4.9% from 2000 to 2022), poverty reduction has plateaued at around 10%, indicating that growth has not been sufficiently inclusive. In parallel, Indonesia—home to the world’s largest Muslim population and ranked first in the 2021 World Giving Index—has substantial potential to scale Islamic Social Finance (ISF).Using a Systematic Literature Review (SLR), this article critically examines the strategic role of key ISF instruments—zakat, infaq/sadaqah, and waqf—in poverty alleviation, inequality reduction, and inclusive development in Indonesia, with particular emphasis on the accounting dimensions of recognition, measurement, reporting, and accountability. The review indicates that the estimated national zakat potential of IDR 327 trillion could finance up to 76% of the government’s social protection budget. In addition, cash waqf provides a sustainable social investment model that can support long-term funding for education, health, and MSME empowerment. However, ISF optimization remains constrained by low literacy, fragmented governance, limited transparency, and weak policy integration—issues that are closely linked to the quality of financial reporting, disclosure practices, internal control systems, audit/assurance, and governance mechanisms within ISF institutions. This study concludes that ISF should be positioned not merely as philanthropy, but as an accountable, measurable socio-economic instrument that complements public fiscal policy, strengthens the social protection architecture, and supports the achievement of an equitable “Golden Indonesia 2045.”

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