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All Journal Jurnal Inotera Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Pengabdian Masyarakat Indonesia Comsep : Jurnal Pengabdian Kepada Masyarakat J-Innovation Jurnal Pengabdian Masyarakat Tapis Berseri Kajian Akuntansi Malik Al-Shalih Jurnal Ilmiah Ekonomi Terpadu
Devi Mulia Sari
Politeknik Aceh
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Public Health Social Sciences

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Journal : Jurnal Penelitian Ekonomi Akuntansi (JENSI)

 1 
Pengaruh Pajak Daerah dan Retribusi Daerah terhadap Belanja Langsung pada Kota Banda Aceh Ardian; Devi Mulia Sari; Rajuaini
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i1.7775

Abstract

This study aims to determine the effect of local taxes and regional levies on direct spending in Banda Aceh City in the 2017-2020 period. The phenomenon found was a decrease in the total value of Original Local Government Revenue in 2020, along with refocusing and reallocation of the budget as a result of the Covid-19 pandemic. The type of data used in this study is secondary data consisting of the Banda Aceh City Government Budget Realization Report (LRA) for 2017-2020. The data processing technique used in this research is multiple linear regression analysis and hypothesis testing is processed with SPSS 25.0. The results of data analysis show that local taxes and regional levies partially have no effect on direct spending. The results also show that local taxes and regional levies simultaneously have no effect on direct spending.
Penerapan Zakat pada Perusahaan Sawit di Provinsi Aceh Muhammad Abthahi; Mulia Sari, Devi; Ardian
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i1.9825

Abstract

Qanun No. 3/2021 article 102, Paragraph 1 states that every company in Aceh is obliged to pay Zakat of 2.5 percent of the company's net profit through Baitul Mal. It is hoped that collecting corporate zakat can increase awareness of corporate zakat obligations as one of the pillars of economic and social development. It is hoped that palm oil companies, which are also an economic component, will also play a role in this matter, especially palm oil company zakat. The ineffectiveness of corporate zakat collection can be seen in the small number of companies that pay zakat every year. This research uses a literature study method. The results of this research can help palm oil companies in determining the amount of zakat from palm oil company net profits. The palm oil company sampled in this research is one of the palm oil companies in Aceh. The zakat potential for palm oil companies that is simulated to be calculated is only for two years, namely 2018 and 2019 according to their financial reports. This palm oil company is expected to be able to pay its palm oil company zakat in the coming year through Baitul Mal. The Company's Zakat that will be paid must have financial reports so that its financial performance can be measured.
Co-Authors A, Ardian Abthahi, Muhammad Aldiansyah, Aldiansyah Ambri Ardian Ardian Ardian Cut Yunina Eriva Elfisa Fahri Miraza Feri susilawati Handayani, Meutia Hijrina Hilmi Ichsan M, Mislinawati Mizanul Ahkam Muhammad Abthahi Muhammad Abthahi Muhammad Fadhil Mutia Arfiani Rajuaini Ramadhani Ramadhani Rizki Ramadhan Safwan Shela Inri, Yhona Sri Murni Sri Rani Fauziah Susilawati, Feri Zoel Fachri