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PERAN BADAN PENGELOLAAN KEUANGAN, PENDAPATAN DAN ASET DALAM MENINGKATKAN PENERIMAAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN Muhammad Syoufi Lubis; M. Nazaruddin M. Nazaruddin; Rusydi Abubakar
Jurnal Transparansi Publik (JTP) Vol 1, No 1 (2021): Jurnal Transparansi Publik November 2021
Publisher : Program Magister Administrasi Publik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jtp.v1i1.5731

Abstract

This research examines the role Financial Management Agency, Revenue in Increasing Non-Metal Mineral and Rock Tax Revenue, it is known that in 2016-2020 there was a significant decrease in the realization of tax revenues (in 2016 the realization was Rp. 1.887.075.092,- until 2020 the realization only reached  Rp. 305.450.406,-). This decrease was due to a change in the collection system used in collecting taxes on non-metallic minerals and rocks in 2016-2020 from an official assessment system to a self assessment system. The theory used to analyze the problem is the implementation theory according to Edwards III with four main indicators including communication, resources, disposition, and bureaucratic structure. The research method use a gualitative approach. Date collection techniques through observation, interviews and documentation. The results showed that tax revenues for non-metallic minerals and rocks continued to decline in Bener Meriah Regency from 2016-2020, using the self assessment system as a system for collecting taxes on non-metallic minerals and rocks that were still not effectively implemented. What steps are taken to increase tax revenues for non-metallic minerals and rocks in Bener Meriah Regency are due to the lack of socialization of the regulations that have been set and coordination of information delivery among tiered officials. Resources that are lacking in carrying out supervision in the form of tax collectors for non-metallic minerals and rocks.Weak disposition with lack of seriousness in tax collection management. The bureaucratic structure with a lack of coordination is the cause of the lack of information and communication carried out by officials who collect taxes on non-metallic minerals and rocks at BPKPA, Bener Meriah Regency
THE EFFECT OF ENTREPRENEURIAL ORIENTATION AND INNOVATION CAPABILITY ON UMKM COMPETITIVENESS AND ITS IMPACT ON UMKM MARKETING PERFORMANCE IN LHOKSEUMAWE CITY Rusydi Abubakar; T. Saifullah
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 6 No. 2 (2024): 8th IHERT (2024): IHERT (2024) SECOND ISSUE: International Conference on Health
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v6i2.462

Abstract

This study examines the influence of entrepreneurial orientation and innovation capability on the competitiveness of MSMEs and their impact on the marketing performance of MSMEs in Lhokseumawe City. The sample in this study were active MSME actors and had 133 businesses. Data collected through questionnaires were analyzed using data analysis methods using Structural Equation Modeling (SEM) which was operationalized with the Analysis of Moment Structure (AMOS) tool. The results of the study indicate that entrepreneurial orientation and innovation capability have a significant effect on competitiveness and marketing performance. And competitiveness has a direct effect on marketing performance. Then in testing the indirect effect, competitiveness was found to play a role as a partial mediating variable in the relationship between entrepreneurial orientation and innovation capability on marketing performance. The results of this study are expected to be important information for the government and MSME managers in Lhokseumawe City in order to make policies for the development of micro, small and medium enterprises
Pengaruh Pengetahuan Lingkungan, Kepedulian Lingkungan, Dan Kesadaran Lingkungan Terhadap Niat Beli Produk Ramah Lingkungan “Thrifting” Pada Mahasiswa/I Di Universitas Malikussaleh Isra Mayani; Samsul Bahri; Rusydi Abubakar; Khairina Khairina
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 3 (2025): JUNI-JULI 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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

Abstract

Thrifting diperkirakan mulai populer di Indonesia pada periode 1997-1998 dan dianggap sebagai aktivitas ramah lingkungan karena membantu mengurangi limbah dengan memanfaatkan kembali barang-barang bekas yang masih layak pakai. Penelitian ini bertujuan untuk mengetahui niat beli mahasiswa/i Universitas Malikussaleh terhadap produk ramah lingkungan “Thrifting”. Penelitian ini menggunakan data primer yang berupa angket kuesioner. Responden yang digunakan sebanyak 140 orang mahasiswa/i Universitas Malikussaleh. Metode analisis data yang digunakan adalah regresi linear berganda serta pengujian hipotesis berupa Uji-t (parsial). Hasil penelitian menunjukkan bahwa Pengetahuan Lingkungan memiliki pengaruh negatif dan tidak signifikan terhadap niat beli thrifting. Sementara itu, ditemukan bahwa Kepedulian dan Kesadaran Lingkungan memiliki pengaruh positif dan signifikan terhadap niat beli thrifting.
The Influence of Product Quality, Product Design and Price on Vario Motorcycle Purchasing Decisions among Consumers in Lhokseumawe City Aisa Putri Ariska; Rahmaniar Rahmaniar; Rusydi Abubakar; Heriyana Heriyana
Jurnal Intelek Insan Cendikia Vol. 2 No. 7 (2025): JULI 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

This research aims to determine the influence of product quality, product design and price on decisions about product quality, product design and purchase price for Vario motorbikes among consumers in Lhokseumawe City. The research method used is a quantitative method with multiple linear regression analysis techniques. The research results show that it significantly influences the decision to purchase a Vario motorbike. These findings show the importance of companies maintaining product quality, developing unique designs and setting appropriate prices in order to increase consumer buying interest, especially among the people of Lhokseumawe.
TEACHING THE MEANING OF SHARING TO THE STUDENTS OF MIFTAHUL JANNAH ORPHANAGE IN THE HOLY MONTH OF RAMADAN TO ACHIEVE BLESSINGS AND REWARDS Rico Nur Ilham; Muttaqien; Fuadi; Yunina; Amru Usman; Rusydi Abubakar
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 5 No. 1 (2025): March-June 2025
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v5i1.3318

Abstract

This study aims to explore and understand the method of teaching the meaning of sharing to students at the Miftahul Jannah Orphanage during the month of Ramadan. The study used a qualitative approach with a case study method. Data were collected through observation, interviews, and documentation of sharing activities carried out by students and caregivers. The results of the study showed that the direct experience approach through sharing practice activities was more effective in fostering empathy, sincerity, and social sensitivity. However, there are still obstacles in understanding the meaning of sharing and limited resources. With religious guidance and role models from caregivers, sharing activities can shape the social and spiritual character of students. This study concludes that teaching sharing that is carried out directly, supported by religious practice and guidance, is effective in shaping the social and spiritual character of students, so that this model can be used as a reference for developing similar programs.
PENGARUH PRODUK WISATA, CITRA DESTINASI, KUALITAS PELAYANAN DAN WORD OF MOUTH TERHADAP KEPUTUSAN BERKUNJUNG PADA PANTAI BABANG DI KABUPATEN SIMEULUE Tia Riska Ayunda; Rusydi Abubakar; Sapna Biby; Chalirafi Chalirafi
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 4 (2025): AGUSTUS - SEPTEMBER 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

This study aims to analyze the influence of tourism products, destination image, service quality, and word of mouth on tourists’ visiting decisions to Babang Beach, Simeulue Regency. The research employed a quantitative approach by distributing questionnaires to 100 respondents and analyzing the data using multiple linear regression. The results show that all four variables have a significant effect, both simultaneously and partially, with a coefficient of determination (R²) of 0.634. Service quality emerged as the dominant factor with a regression coefficient of 0.306 and a significance value of 0.001. These findings indicate that improving service quality, strengthening destination image, developing tourism products, and enhancing word of mouth are crucial in encouraging tourists’ visiting decisions to Babang Beach.  
IMPROVING THE KNOWLEDGE AND SKILLS OF CHILDREN IN ORPHANAGES ABOUT ENVIRONMENTAL HEALTH AND PREVENTION OF FREE SEX FROM AN EARLY AGE Hamdiah; Sutriani; Muhammad Multazam; Em Yusuf Iis; Jumadiah; Rusydi Abubakar
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 4 No. 3 (2024): November 2024 - February 2025
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v4i3.2382

Abstract

Environmental health and free sex issues are important concerns in the context of sustainable development. Children in orphanages as part of a vulnerable group need to be equipped with knowledge and skills to face these challenges. This study aims to analyze strategies to improve the knowledge and skills of children in orphanages related to environmental health and early prevention of free sex. By using participatory methods and an education-based intervention approach, this study succeeded in improving children's understanding of these issues. These findings provide strategic recommendations for orphanage managers, the government, and related institutions to support the development of healthier and more empowered children.
THE INFLUENCE OF LIVE STREAMING, CASHBACK, AND FREE SHIPPING ON PURCHASING DECISIONS PURCHASE OF TIKTOK SHOP (A STUDY OF MANAGEMENT STUDENTS AT MALIKUSSALEH UNIVERSITY) Nidea Rinzeni; Adnan; Widyana Verawati Siregar; Rusydi Abubakar
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 5 No. 6 (2025): November - ON PROGESS
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v5i6.4070

Abstract

This study aims to examine the influence of live streaming, cashback, and free shipping on purchasing decisions on TikTok Shop (a study of management students at Malikussaleh University). Data in this study was collected using a questionnaire as a data collection instrument. The sample size for this study was 102 respondents. This study employed a quantitative approach using multiple linear regression analysis and was processed using the SPSS (Statistical Package for the Social Sciences) software. Hypotheses were determined using SPSS version 25.0. The results of this study indicate that, partially, the Live Streaming variable has a positive and significant effect on purchasing decisions on TikTok Shop, statistically 0.001 < 0.005, and has a t-value > t-table, 2.907 > 1.660. The Cashback variable has a positive and significant effect on purchasing decisions on TikTok Shop, statistically 0.004 < 0.005, with a t-value > t-table, 2.771 > 1.660. Furthermore, the Free Shipping variable has a positive and significant effect on purchasing decisions on TikTok Shop, statistically 0.000 < 0.005, with a t-value > t-table, 9.825 > 1.660. The adjusted R-square value for the independent variables—live streaming, cashback, and free shipping—indicates that 70.1% of the variance is explained by these variables, while the remaining 29.1% is explained by other variables not included in this study.
ANALYSIS OF FACTORS AFFECTING THE SUCCESS OF MICRO SMALL AND MEDIUM ENTERPRISES (CASE STUDY OF NAGOYA SHOP IN LHOKSEUMAWE CITY) Rusydi Abubakar; Rizka Imelia Salsabila; Siti Nurhaliza; Khaira Ummaya; Anisa Br Pelawi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 2 No. 12 (2023): NOVEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v2i12.330

Abstract

This research aims to analyze the profits of the "Nagoya" shop business so that we can know in detail the amount of profit each month earned by the "Nagoya" shop business in the culinary area on reservoir road in Lhokseumawe City. The data used in this research is primary data obtained by conducting direct interviews with business owners using a list of questions, and secondary data obtained from literature studies in the form of literature, written sources or documents that are relevant to this research. The data analysis method used is descriptive analysis, using business profit analysis, then continued with Return of Cost Ratio analysis, then presented in table form. The results of this research show that the "Nagoya" shop business provides a monthly profit of IDR.7,970,000 with an R/C ratio of 2.35. This shows that every Rp. 1 production cost incurred by a cof ee shop business owner can provide a return in the form of receipts of IDR. 2.35. Where the total revenue is still greater than the total production costs and this business experiences profits Every
IT IS RARE FOR MICRO, SMALL AND MEDIUM ENTERPRISES (MSMES) TO MAKE FINANCIAL REPORTS Rusydi Abubakar; Nurul Hikmah Tanjung; Ainna Mahrum Nasution; Sri Wahyuni; Rico Nur Ilham
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 5 (2025): APRIL
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v3i2.354

Abstract

This study aims to analyze the level of awareness and readiness of Micro, Small, and Medium Enterprises (MSMEs) in preparing financial and tax reports. The data used in this study is primary data. The data obtained were analyzed using qualitative and quantitative research methods. The results show that the level of awareness and readiness of MSMEs in preparing financial and tax reports is still relatively low. MSMEs with the support of regulators need to make extra efforts to minimize the obstacles faced when compiling financial and tax reports.