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Yani Rizal
Fakultas Ekonomi Universitas Samudra
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Pengaruh Pengetahuan, Kesadaran, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Aceh Tamiang Fani Fadillah; Iskandar; Yani Rizal
Nusantara Journal of Multidisciplinary Science Vol. 1 No. 4 (2023): NJMS - November 2023
Publisher : PT. Inovasi Teknologi Komputer

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan, kesadaran, dan sanksi pajak terhadap kepatuhan wajib pajak di Aceh Tamiang. Jenis data pada penelitian ini yaitu data kuantitatif. Jumlah sampel yang digunakan sebanyak 100 orang responden yang dihitung melalui rumus Slovin dengan teknik sampling dilakukan dengan metode accidental sampling. Metode analisis data yang digunakan yaitu uji asumsi klasik, analisis regresi linier berganda, uji t, uji f, dan uji koefisien determinasi. Hasil penelitian menyatakan bahwa Tingkat pengetahun dinilai masih rendah, terdapat masih kurangnya pengetahuan mengenai informasi perhitungan pajak kendaraan bermotor dengan jelas, jatuh tempo pembayaran pajak yang telah ditentukan, dan masih kurang mengetahui tata cara atau prosedur pembayaran pajak kendaraan bermotor di Aceh Tamiang. Kesadaran wajib pajak dinilai baik, wajib pajak kendaraan bermotor di Aceh Tamiang dinilai telah menyadari pentingnya melaksanakan hak dan kewajiban dalam membayar pajak kendaraan bermotor. sanksi pajak dinilai sudah mampu menciptakan kedisiplinan terhadap wajib pajak dengan mematuhi kewajibannya dalam membayar pajak kendaraan bermotor Penerapan sanksi pajak harus dilaksanakan sesuai dengan aturan dan ketentuan yang berlaku, maka dari itu semakin tegas sanksi pajak yang diberikan kepada wajib pajak yang melanggar maka akan meningkat pula kepatuhan wajib pajak kendaraan bermotor untuk membayar pajaknya.
Analisis Faktor-Faktor Yang Mempengaruhi Pendapatan Objek Wisata Air Terjun Sangkapane Kabupaten Aceh Tamiang Anggun Syahri Ramadhaniah; Puti Andiny; Yani Rizal
Indonesian Journal of Economics Management and Accounting Vol. 1 No. 5 (2023): IJEMA - Mei 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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Abstract

Riset ini bertujuan untuk memahami Analisis Faktor-Faktor Yang Mempengaruhi Pendapatan Objek Wisata Air Terjun Sangkapane di Kabupaten Aceh Tamiang. Metode yang diterapkan dalam penelitian ini adalah metode kualitatif. Populasi penelitian terdiri dari wisatawan yang mengunjungi objek wisata Air Terjun Sangkapane, dan metode penarikan sampel yang digunakan adalah judgmental sampling. Pengumpulan data dilakukan melalui wawancara dan kuesioner dengan alat ukur berupa uji validitas dan uji reliabilitas. Metode analisis yang digunakan adalah analisis regresi linear berganda dengan uji hipotesis menggunakan uji t dan uji F. Hasil penelitian menunjukkan persamaan regresi Y = 19.572 - 0.013 X1 + 0,406 X2 + 0,066 X3. Hasil uji t menunjukkan pengaruh Fasilitas Layanan (X1) terhadap Pendapatan (Y) sebesar -0.270 dengan nilai t-sig lebih besar dari alpha yaitu 0.788 > 0.05; pengaruh Daya Tarik (X2) terhadap Pendapatan (Y) sebesar 5.894 dengan nilai t-sig lebih kecil dari alpha yaitu 0.001 < 0.05; dan pengaruh Aksesibilitas (X3) terhadap Pendapatan (Y) sebesar 1.347 dengan nilai t-sig lebih besar dari alpha yaitu 0.183 > 0.05. Hasil uji F adalah sebesar 12.863 dengan nilai signifikansi 0.001 < 0.05
Pengaruh Kesadaran Wajib Pajak, Sanksi Perpajakan Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak (Studi Pada Wajib Pajak Kendaraan Bermotor di Kota Langsa) Muhardila Irfana; Yani Rizal; Tuti Meutia
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3505

Abstract

This study aims to determine the effect of Taxpayer Awareness, Tax Sanctions and Fiscus Services on Taxpayer Compliance in Langsa City. The number of samples used in this study were 100 respondents who were calculated based on the Slovin formula with the method of determining the sample was random sampling. The data obtained were analyzed using the SPSS (Statistical Package For Social Sciences) analysis technique. The equation model analyzed is multiple linear regression analysis, classical assumption test and hypothesis testing (t test, F test and Determination Coefficient (R2)). The results of this study indicate that (1) Taxpayer awareness has a significant effect on Taxpayer Compliance, (2) Tax Sanctions have no significant effect on Taxpayer Compliance, (3) Fiscus Services do not have a significant effect on Taxpayer Compliance, (4) Taxpayer Awareness, Tax Sanctions and Fiscus Services simultaneously have a significant effect on Taxpayer Compliance.
Pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK) Terhadap Belanja Modal Kota Bukittinggi Chairunnisa Chairunnisa; Rani Manik; M. Azurul Azwar; Puty Andiny; Safuridar Safuridar; Yani Rizal
Journal of Economic, Management, Business, Accounting Sustainability Vol. 2 No. 4 (2025): November 2025
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63477/joembas.v2i4.392

Abstract

This study aims to analyze the effect of Local Own-Source Revenue (PAD), General Allocation Fund (DAU), and Special Allocation Fund (DAK) on Capital Expenditure in Bukittinggi City. The data used in this study are secondary data obtained from the Central Statistics Agency (BPS) of Bukittinggi City, covering the observation period from 2013 to 2024. The research method employed is a quantitative approach using multiple linear regression analysis. Data processing was carried out using the EViews application to examine the relationship and influence of each independent variable on the dependent variable.The results of the study indicate that Local Own-Source Revenue has a positive and significant effect on Capital Expenditure in Bukittinggi City. In addition, the General Allocation Fund is also proven to have a positive and significant effect on Capital Expenditure. These findings suggest that the higher the PAD and DAU received by the local government, the greater the allocation of capital expenditure to support regional development. Furthermore, the Special Allocation Fund also shows a positive and significant effect on Capital Expenditure. This confirms that these three sources of regional revenue play an important role in increasing capital expenditure in Bukittinggi City.
Pengaruh Pendapatan Asli Daerah Dan Dana Alokasi Umum Terhadap Belanja Daerah Dan Pertumbuhan Ekonomi Di Provinsi Sumatera Utara Amanda Revalina Br Ginting Ginting; Dewi Purnama Sari Br Marbun; Puty Andiny; Safuridar Safuridar; Yani Rizal
Journal of Economic, Management, Business, Accounting Sustainability Vol. 2 No. 4 (2025): November 2025
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63477/joembas.v2i4.393

Abstract

This study aims to analyze the effect of Local Own-Source Revenue (PAD) and the General Allocation Fund (DAU) on Regional Expenditure and Economic Growth in North Sumatra Province. The study uses time series data covering the period from 2010 to 2024, obtained from the Central Statistics Agency (BPS) and the Directorate General of Fiscal Balance (DJPK). The research method employed is a quantitative approach using path analysis to identify both direct and indirect effects among the variables examined. The results show that Local Own-Source Revenue has a positive but insignificant effect on regional expenditure, while the General Allocation Fund has a positive and significant effect on regional expenditure. Furthermore, Local Own-Source Revenue and regional expenditure are proven to have a positive and significant effect on economic growth in North Sumatra Province. In contrast, the General Allocation Fund shows a negative and significant effect on economic growth. Indirectly, both PAD and DAU influence economic growth through regional expenditure as an intervening variable. These findings indicate that increasing PAD and managing DAU effectively and efficiently can strengthen regional fiscal capacity and promote sustainable economic growth in North Sumatra Province
Accelerating UMKM Digital Transformation: Mentoring in Business Model Canvas (BMC) Development and Online Marketing Strategies Based on Local Platforms Hajar Mukaromah Hajar; Yani Rizal; Wahyuni Sri Astutik; Abubakar Betan; Endang Yuda Nuryenda
International Journal of Community Service (IJCS) Vol. 4 No. 2 (2025): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijcs.v4i2.1587

Abstract

The digital transformation of Micro, Small, and Medium Enterprises (MSMEs/UMKM) has become increasingly critical in Indonesia's post-pandemic economic recovery. This qualitative study examines the effectiveness of mentoring programs focused on Business Model Canvas (BMC) development and online marketing strategies using local platforms for UMKM acceleration. Through in-depth interviews with 15 UMKM owners, 5 mentors, and 3 platform representatives across various Indonesian cities, this research employs thematic content analysis to understand the impact of structured mentoring on digital transformation outcomes. The findings reveal that comprehensive BMC mentoring significantly enhances UMKM owners' understanding of business model components, with participants demonstrating improved capability in customer segmentation, value proposition development, and revenue stream diversification. Local platform adoption showed superior outcomes compared to international alternatives, with 35% average sales increases and enhanced operational efficiency. The study identifies key success factors including local language support, lower commission fees, and community-based learning approaches. These findings contribute to the understanding of effective community service methodologies for UMKM digital transformation and provide practical frameworks for scaling mentoring programs across Indonesia's diverse economic landscape.
The Influence of Behavioral Biases on Financial Decision-Making among Generation Z in Aceh Tamiang: The Mediating Role of Religiosity Muhammad Fuad; Safrizal Safrizal; Rini Mastuti; Yani Rizal
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 5 No. 6 (2025)
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22123977

Abstract

This study examines the influence of behavioral biases on the financial decision-making of Generation Z in Aceh Tamiang, with religiosity as a potential mediating factor. Generation Z, raised in the digital era with vast financial information access, faces growing challenges in managing finances effectively. Integrating Behavioral Finance Theory with religiosity, the study explores financial behavior within the socio-cultural context of Aceh Tamiang. The research investigates five key variables: Endowment Bias, Overconfidence, Herding Behavior, Religiosity, and Financial Decision-Making Behavior. Using accidental random sampling, 400 respondents aged 15–29 years participated. Results indicate that Endowment Bias, Overconfidence, and Religiosity significantly influence financial behavior, while Herding Behavior has no significant effect. Religiosity acts as a personal value shaping financial behavior rather than a mediating variable. Current outputs include a draft manuscript for an international journal and a draft research poster, with short-term goals focused on finalizing both outputs .
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP PERTUMBUHAN EKONOMI DI KABUPATEN LABUHAN BATU Nurul Arbila; Yani Rizal; Iskandar Iskandar
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2022): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v2i4.741

Abstract

Dengan dilakukannya penelitian ini dapat diketahui tujuannya yaitu untuk pengaruh Pendapatan Asli Daerah dan Dana Alokasi Umum terhadap Pertumbuhan Ekonomi di Kabupaten Labuhan Batu. Penelitian ini menggunakan data time series dengan runtun waktu 2011-2021. Model eviews. Hasil dari penelitian ini menunjukkan bahwa secara parsial Pendapatan Asli Daerah berpengaruh positif dan signifikan terhadap Pertumbuhan Ekonomi di Kabupaten Labuhan Batu, secara parsial Dana Alokasi Umum berpengaruh positif dan signifikan terhadap Pertumbuhan Ekonomi DiKabupaten Labuhan Batu dan secara Simultan Pendapatan Asli Daerah dan Dana Alokasi Umum berpengaruh positif dan signifikan terhadap Pertumbuhan Ekonomi Di Kabupaten Labuhan Batu.
Co-Authors Abubakar Betan Amanda Revalina Br Ginting Ginting Anggun Syahri Ramadhaniah Asnidar Asnidar Chairunnisa Chairunnisa Dede Muhajir Devra Wati Dewi Purnama Sari Br Marbun Dinda Khairina Endang Yuda Nuryenda Erpita Fani Fadillah Hajar Mukaromah Hajar Hasnizar Iskandar Iskandar Iskandar Iskandar Lubis, Nasrul Kahfi M. Azurul Azwar Miftahul Hidayah Muhammad Ayub Siregar Muhammad Fadli Alkhanis Muhammad Fuad Muhammad Helmi Samsul Muhardila Irfana Mulia Safrida Sari Nurul Arbila Oktavia Simamora Puti Andiny Puty Andiny Rani Manik Rinaldi Syahputra Rini Mastuti Safrizal Safrizal Safuridar Sas Ade Ray Sri Rahayu Tuti Meutia Wahyuni Sri Astutik Yakob Iskandar Ziad Fahreja A