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ANALISIS PENENTUAN POTENSI PENERIMAAN RETRIBUSI PERSAMPAHAN/KEBERSIHAN DI PEMERINTAHAN DAERAH KABUPATEN ROKAN HULU
Doresti Dian Febriana;
Nurhayati;
Silvia Jesika
AKPEM : Jurnal Akuntansi Keuangan dan Pemerintahan Vol. 2 No. 1 (2020): AKPEM : Jurnal Akuntansi Keuangan dan Pemerintahan (Juni 2020)
Publisher : Program Studi Akuntansi Universitas Pasir Pengaraian
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DOI: 10.30606/akpem.v2i1.590
Penelitian ini bertujuan untuk menghitung dan menganalisis mengenai penentuan potensi penerimaan retribusi persampahan/kebersihan dalam meningkatkan Pendapatan Asli Daerah Kabupaten Rokan Hulu periode 2016-2019. Dari hasil analisis potensi dapat dilihat bahwa potensi retribusi pelayanan persampahan/kebersihan di Kabupaten Rokan Hulu tahun 2016 adalah sebesar Rp.362.760.000,- potensi retribusi pelayanan persampahan /kebersihan di Kabupaten Rokan Hulu tahun 2017 adalah sebesar Rp.419.160.000,-, potensi retribusi pelayanan persampahan/kebersihan di Kabupaten Rokan Hulu tahun 2018 adalah sebesar Rp.441.480.000,- dan potensi retribusi pelayanan persampahan di Kabupaten Rokan Hulu tahun 2019 adalah sebesar Rp. 465.480.000. Sedangkan untuk kontribusi retribusi pelayanan persampahan/ kebersihan dalam meningkatkan PAD untuk 2016 adalah sebesar dikategorikan sangat kurang, Kontribusi retribusi pelayanan persampahan/kebersihan pada tahun 2017 adalah sebesar dikategorikan sangat kurang, Kontribusi retribusi pelayanan persampahan/kebersihan pada tahun 2018 adalah sebesar dikategorikan sangat kurang, Kontribusi retribusi pelayanan persampahan pada tahun 2019 adalah sebesar dikategorikan sangat kurang dan Kontribusi retribusi pelayanan persampahan/kebersihan dalam meningkatkan Pendapatan Asli Daerah (PAD) di Kabupaten Rokan Hulu dari tahun 2016 sampai dengan tahun 2019 rata-rata sebesar 0,01278% dikategorikan sangat kurang. Dari hasil penelitian yang dilakukan peneliti, dapat dilihat Potensi penerimaan Retribusi Daerah dari sektor Pelayanan Persampahan cukup tinggi, dibandingkan dengan penelitian terdahulu yang hanya mencapai angka tertinggi Rp. 321.000.000,- sedangkan didalam penelitian ini pada tahun 2016 saja mencapai Rp 362.760.000 dan terus meningkat hingga tahun 2019 di angka Rp. 465.480.000. sedangkan untuk kontribusi retribusi pelayanan persampahan masih memberikan kontribusi yang terbilang rendah yaitu rata-rata 0,003195 %.
KEMAMPUAN ASIMETRI INFORMASI DALAM MEMPENGARUHI MANAJEMEN
Arma Yuliza;
Nurhayati
AKPEM : Jurnal Akuntansi Keuangan dan Pemerintahan Vol. 3 No. 1 (2021): AKPEM : Jurnal Akuntansi Keuangan dan Pemerintahan (Juni 2021)
Publisher : Program Studi Akuntansi Universitas Pasir Pengaraian
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DOI: 10.30606/akpem.v3i1.966
Penelitian ini bertujuan untuk mengetahui kemampuan asimetri informasi akuntansi dalam mempengaruhi praktik manajemen laba pada perusahaan sektor Infrastruktur, Utilitas dan Transportasi yang terdaftar di BEI (Bursa Efek Indonesia) tahun 2016-2018. Dari hasil pemilihan sampel dipperoleh 22 emiten yang akan diteliti dengan menggunakan data sekunder yang diolah dengan analisis regresi sederhana. Berdasarkan hasil penelitian diapat disimpulkan bahwa Asimetri informasi tidak mampu mempengaruhi manajemen laba dalam penelitian ini.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI WAJIB PAJAK ORANG PRIBADI DALAM MEMENUHI KEWAJIBAN MEMBAYAR PAJAK (Studi Kasus Pada Kantor Pelayanan Penyuluhan dan Konsultasi PerpajakanPasir Pengaraian)
Afrita Gusrina;
Nurhayati;
Sri Yunawati
AKPEM : Jurnal Akuntansi Keuangan dan Pemerintahan Vol. 3 No. 2 (2021): AKPEM : Jurnal Akuntansi Keuangan dan Pemerintahan (Desember 2021)
Publisher : Program Studi Akuntansi Universitas Pasir Pengaraian
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DOI: 10.30606/akpem.v3i2.1277
The purpose of this study was to determine: whether tax counseling, tax incentives, tax officer services and the implementation of tax sanctions affect the willingness to pay taxes either partially or simultaneously. This study uses primary data obtained from questionnaires and secondary data obtained from the Office of Tax Counseling and Consultation Services (KP2KP) Pasir Pengaraian. The method used is a quantitative method. Sampling was done by using Convenience Random Sampling technique. The analysis technique used is multiple linear regression analysis, then hypothesis testing using t test and using F test. The results of this study indicate that the tax counseling variable partially affects the willingness to pay taxes, the tax incentive variable does not partially affect the willingness to pay taxes, the tax officer service variable has a partial effect on the willingness to pay taxes, and the variable of the implementation of tax sanctions has no partial effect. partial to willingness to pay taxes. Simultaneously, tax counseling, tax incentives, tax officer services, implementation of tax sanctions affect the willingness to pay taxes.
ANALISIS FAKTOR- FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI TERHADAP PEMILIHAN KARIR SEBAGAI KONSULTAN PAJAK (Studi Kasus Pada Mahasiswa S1 Akuntansi Universitas Pasir Pengaraian)
Venny Rahmania;
Nurhayati;
Arma Yuliza
AKPEM : Jurnal Akuntansi Keuangan dan Pemerintahan Vol. 3 No. 2 (2021): AKPEM : Jurnal Akuntansi Keuangan dan Pemerintahan (Desember 2021)
Publisher : Program Studi Akuntansi Universitas Pasir Pengaraian
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DOI: 10.30606/akpem.v3i2.1334
This study aims to analyze the factors that influence the interest of accounting students in choosing a career as a tax consultant. The research method used is qualitative research which is changed to quantitative research. The sample used in this study was 106 respondents who were taken by purposive sampling method with certain criteria. The results of this study indicate that the knowledge of tax, finance and motivation variables affect the interest of accounting students in choosing a career as a tax consultant. Meanwhile, career opportunities, self-efficacy and work environment do not affect the interest of accounting students in choosing a career as a tax consultant
ANALISIS PENCATATAN DAN PELAPORAN KAS PADA DINAS PENDIDIKAN PEMUDA DAN OLAHRAGA KABUPATEN ROKAN HULU
Susanti;
Nurhayati
AKPEM : Jurnal Akuntansi Keuangan dan Pemerintahan Vol. 4 No. 1 (2022): Akpem : Jurnal Akuntansi Keuangan dan Pemerintahan (Juni 2022)
Publisher : Program Studi Akuntansi Universitas Pasir Pengaraian
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DOI: 10.30606/akpem.v4i1.1484
The purpose of this study was to analyze cash records at the Department of Education, Youth and Sports of Rokan Hulu Regency and to analyze cash reporting at the Department of Education, Youth and Sports of Rokan Hulu Regency. The data analysis technique use in this research is descriptive method, namely the data obtained and then arranged in such a way that it can be analyzed correctly and thoroughly based on theories relevant to the problem for further conclusions drawn. Based on the results of the study, it was shown that the cash recording carried out by the Expenditure Treasurer of the Department of Education, Youth and Sports of Rokan Hulu Regency in general had followed the provisions contained in the Regulation of the Directorate General of Treasury Number Per 47/PB/2009. Likewise, cash reporting (Accountability Report) by the Expenditure Treasurer at the Department of Education, Youth and Sports of Rokan Hulu Regency in general has followed the provisions contained in the Regulation of the Directorate General of Treasury Number Per47/PB/2009. Thus it can be said that the recording and reporting of cash is in accordance with the provisions contained in the Regulation of the Directorate General of Treasury Number Per-47/PB/2009, meaning that the hypothesis made can beaccepted.
ANALISIS TINGKAT SUKU BUNGA DEPOSITO TERHADAP JUMLAH DANA DEPOSITO PADA PD. BPR. SARIMADU KANTOR KAS PASIR PENGARAIAN
Susanti;
Nurhayati
AKPEM : Jurnal Akuntansi Keuangan dan Pemerintahan Vol. 4 No. 1 (2022): Akpem : Jurnal Akuntansi Keuangan dan Pemerintahan (Juni 2022)
Publisher : Program Studi Akuntansi Universitas Pasir Pengaraian
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DOI: 10.30606/akpem.v4i1.1485
This study was conducted to analyze the effect of interest rates on the amount of deposit funds in PD. BPR. Sarimadu Pasir Pengaraian Cash Office, this study aims to see how much influence the deposit interest rate has on the term of deposit by using the report on the amount of funds in 2020.The analysis technique used is simple linear regression with hypothesis testing using T-statistics to test partial efficiency. This simple linear work uses the SPSS version 17.00 program tool.This research shows that the interest rate variable has a significant negative relationship with the amount of deposit funds.
PELAKSANAAN AUDIT OPERASIONAL DALAM PEMERIKSAAN BIDANG DANA DAN KAS PADA BANK PD. BPR. ROKAN HULU
Susanti;
Nurhayati
AKPEM : Jurnal Akuntansi Keuangan dan Pemerintahan Vol. 4 No. 1 (2022): Akpem : Jurnal Akuntansi Keuangan dan Pemerintahan (Juni 2022)
Publisher : Program Studi Akuntansi Universitas Pasir Pengaraian
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DOI: 10.30606/akpem.v4i1.1486
This research was conducted with the aim of knowing how the implementation of operational audits applied by Bank PD. BPR Rokan Hulu Pasir Pengaraian as the result of interpretation of SPFAIB and to determine the role of operational audit in increasing the effectiveness of teller, deposit and savings activities at Bank PD. BPR Rokan Hulu Pasir Pengaraian. This study uses a case study approach with a descriptive method that describes how the operational audit is carried out at Bank PD. BPR Rokan Hulu Pasir Pengaraian. The data used are primary data in the form of interviews with internal auditors of funds and cash, and other related sections and secondary data, namely human resources for employees obtained from the funds and cash section.The results of the study indicate that the operational audit implementation has been adequate where the operational audit has followed the minimum standards set by Bank Indonesia which of course is adjusted to the bank's business scope. Operational audit has played a significant role in increasing the effectiveness of teller, time deposit and savings activities.
Implementation of IoT Technology on MySmartTrash Waste Bank Application
Viva Arifin;
Siti Ummi Masruroh;
Rizka Amalia Putri;
Fitri Mintarsih;
Nenny Anggraini;
Nurhayati;
Dewi Khairani
JURNAL TEKNIK INFORMATIKA Vol. 18 No. 2: JURNAL TEKNIK INFORMATIKA
Publisher : Department of Informatics, Universitas Islam Negeri Syarif Hidayatullah
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DOI: 10.15408/jti.v18i2.46673
The effectiveness of Waste Bank in addressing national waste management challenges is limited by inherent shortcomings. Conventional processes, which heavily rely on manual labor and record-keeping, often face logistical challenges and inefficiencies that limit the effectiveness of waste banks. This paper presents the MySmartTrash application, a solution that integrates IoT technology to enhance waste management practices through a smart waste bank system. By utilizing IoT-enabled sensors, the application allows users to monitor waste levels in real time, thereby optimizing waste collection processes and promoting effective waste segregation. This study employed IoT Design Methodology and Prototyping. Through a SWOT analysis of existing waste management applications, the research identifies strengths and opportunities for enhancing waste management systems. Usability testing also highlighted the significance of various features. This study offers insights for future research into IoT applications in environmental sustainability and waste management systems.
Exploring Translanguaging Practices in Indonesian Education
Nurhayati
Journal of Applied Linguistics and English Education Vol 1 No 2 (2023): Journal of Applied Linguistics and English Education
Publisher : Universitas PGRI Adi Buana Surabaya
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DOI: 10.36456/jalle.v1i2.8696
The aim of this paper is to elucidate a comprehensive perspective on translanguaging practices in Indonesian education by reviewing empirical literature published in scientific journals. There have been debates on how different languages should be treated in a language learning class especially in EFL classroom context, where students have limited access to target language use and exposure outside the classroom. This study involved 5 ELT teachers and 10 secondary students by collecting data through observations, interviews, and questionnaire. Teachers and students have the benefit of translanguaging practices in EFL classrooms, yet it should be taken into account that L1 should be adopted judiciously. They translanguage using English, Indonesian, and local languages. They have voiced their agreement to the implementation of translanguaging as pedagogy since it positively impacts EFL teaching and learning. However, few teachers have contrasting views about this voice. Future research should focus on investigating translanguaging through experimental research design or pedagogical intervention in EFL classrooms whose students are coming from multiple linguistic backgrounds. The implications of the practice of translanguaging at Indonesian Education are effective and optimal to help students as a new strategy in learning English as foreign language because it can be used to motivate and analyze students' problems in mastering English as a foreign language.
HUBUNGAN LAMA MENDERITA DM DENGAN SELF-CARE MANAGEMENT PADA PENDERITA DIABETES MELITUS DI DESA BOJONGHERANG KABUPATEN CIANJUR
Nurhayati
Jurnal Ilmiah Kesehatan dan Kebidanan Vol. 3 No. 1 (2024): Jurnal Ilmiah Kesehatan Dan Kebidanan
Publisher : Jurnal Ilmiah Kesehatan dan Kebidanan
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DOI: 10.044211/1nxb7f54
Latar belakang: Tingginya kejadian diabetes melitus dan komplikasinya, serta pola hidup yang tidak sehat, tidak lepas dari masalah masih rendahnya penatalaksanaan perilaku self management pada diabetes melitus. Seseorang yang sedang mengalami penyakit kronis dalam waktu yang lama cenderung akan mempengaruhi pengalaman dan pengetahuan individu dalam pengobatan diabetes melitus. Tujuan: mengetahui Hubungan Lama Menderita dengan Self Management padaPenderita DM tipe 2 di wilayah kerja puskesmas Patrang. Metode penelitian: desain penelitian yang digunakan yaitu penelitian korelasional dengan pendekatan Cross sectional . Populasi penelitian ini adalah penderita diabetes melitus di Desa Bojongherang Sampel penelitian sebanyak 87 orang diambil menggunakan teknik Accidental sampling teknik pengambilan data menggunakan ceklist untuk mengukur lama menderita dan kuesioner DMSQ untuk mengukur self management. Uji statistik menggunakan uji analisi uji chi square. Hasil: Hasil dari penelitian Hubungan Lama Menderita DM dengan Self Care Management pada Penderita DM didapat p-value ( 0,00 < 0,05).