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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis IKRA-ITH EKONOMIKA Journal on Education YUME : Journal of Management Jurnal Ilmiah METADATA Economics and Digital Business Review Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Fokus Manajemen Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Jurnal Hasil Pengabdian Masyarakat (JURIBMAS) Golden Ratio of Data in Summary Innovative: Journal Of Social Science Research Communautaire: Journal of Community Service Journal of Management, Economic, and Accounting Mopolayio : Jurnal Pengabdian Ekonomi Jurnal Ekonomi, Manajemen, Akuntansi
Idarni Harefa
Universitas Nias
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analysis Of Regional Tax Potential As A Source Of Regional Original Income In West Nias Regency Tema Aturai Gulo; Idarni Harefa; Nanny Artatina Bu'ulolo; Serniati Zebua
Jurnal Fokus Manajemen Vol 6 No 1 (2026): Februari
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jfm.v6i1.9880

Abstract

This study aims to analyze the contribution of regional taxes to Local Own-Source Revenue (PAD), measure the effectiveness of tax collection, and assess the extent to which the realization of regional tax revenue reflects the fiscal potential of West Nias Regency. This research employs a descriptive quantitative approach using secondary data obtained from the Regional Financial and Revenue Management Agency (BPKPAD) of West Nias Regency for the 2020–2024 period. The analysis includes the calculation of the contribution of regional taxes to PAD, the effectiveness ratio between realization and target, and the level of fiscal potential reflection (tax gap), using tax targets as an approximation of fiscal potential. The results show that the contribution of regional taxes to PAD falls into the fair category, while the effectiveness of tax collection is very good. The average Fiscal Potential Reflection Level (TPF) of 127.2% indicates that tax realization has optimally reflected the region’s fiscal potential. Overall, the performance of regional tax management in West Nias Regency is categorized as good to very good. The local government is advised to continuously update tax object data, strengthen tax administration systems, and enhance taxpayer awareness to ensure the sustainability of regional revenues and reinforce fiscal independence.
The Influence Of Financial Literacy On The Financial Behavior Of Members Of The Osseda Faolala Women's Consumer Cooperative In Nias Irwan Kristian Waruwu; Idarni Harefa; Maria Magdalena Bate'e; Tiarni Duha
Journal of Management, Economic, and Accounting Vol. 5 No. 2 (2026): April
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i2.1448

Abstract

The Osseda Faolala Women's Consumer Cooperative in Nias has problems in the financial behavior of its members, which is based on poor financial literacy of its members. One of the problems in the cooperative's financial behavior is in the repayment of loan credit or bad credit. Problematic loans are burdens that have not been collected or loans that are not paid, doubtful because of difficulties in payment due to certain aspects. The purpose of this study is to determine whether there is an influence and how much influence the financial literacy of the Osseda Faolala Women's Consumer Cooperative in Nias has on the financial behavior of its members. The type of research used is quantitative research. Where the population is 110 people and the sampling technique used is probability sampling with simple random using the Slovin formula, a sample of 52 people was obtained. The results of this study indicate the influence of Financial Literacy (X) on the Financial Behavior (Y) of Members of the Osseda Faolala Women's Cooperative in Nias. This is indicated by the results of the data test on the influence of the variable Financial Literacy (X) on the Financial Behavior of Members of the Osseda Faolala Female Cooperative in Nias, obtained results with a mean T-count of 2.806> T-table 2.009 and a significant value of 0.001 <0.05, meaning the hypothesis is accepted, the Financial Literacy variable (X) partially has a positive and significant influence on the Financial Behavior (Y) of Members of the Osseda Faolala Female Cooperative in Nias. Based on the research that has been conducted, it is known that Financial Literacy (X) has an influence of 0.369 or if expressed as a percentage of 36.9% on the decision of guests to choose a hotel in the city of Gunungsitoli. While the other 63.1% is influenced by other factors.
Pengaruh Branding Terhadap Loyalitas Konsumen Pada Depot Air Minum Isi Ulang Merek Kadoz Water Cabang Kota Gunungsitoli Triwan Putra Zebua; Maria Magdalena Bate'e; Heniwati Gulo; Idarni Harefa
Economics and Digital Business Review Vol. 7 No. 1 (2025)
Publisher : STIE Amkop Makassar

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

Abstract

Penelitian ini dilaksanakan pada depot air minum isi ulang merek Kadoz Water cabang Kota Gunungsitoli dengan tujuan untuk mengetahui pengaruh branding terhadap loyalitas konsumen dan seberapa besar pengaruh tersebut. Dalam penelitian ini menggunakan metode penelitian kuantatif dengan melakukan penyebaran angket kepada 30 responden yang merupakan konsumen Kadoz Water cabang Kota Gunungsitoli, yang selanjut di olah menggunakan program aplikasi IBM SPSS versi 26. Hasil penelitian menunjukan bahwa variabel Branding (X) berpengaruh positif dan signifikan terhadap variabel Loyalitas Konsumen (Y). Berdasarkan hasil uji regresi linier sederhana memperoleh persamaan Y = 40.430 + 0.535X, koefisien yang bernilai positif ini menandakan adanya pengaruh “positif” antara branding dan loyalitas konsumen. Pada hasil uji t memperoleh 3.373 (t-hitung) > 1.701 (t-tabel), dan nilai signifikansi (Sig.) sebesar 0.002 yang lebih kecil dari 0.05. Sementara pada hasil uji koefisien kolerasi memperoleh nilai korelasi 0.538, maka hubungan antara antar variabel berada pada kategori sedang. Sedangkan untuk hasil uji koefisien determinasi memperoleh nilai nilai R Square sebesar 0,389 atau variabel X memberikan kontribusi pengaruh sebesar 38,9% terhadap variabel Y. Dengan demikian, dalam penelitian ini Ho ditolak dan Ha diterima.
Peran Budaya Komunikasi Interpersonal Dalam Memberdayakan Badan Usaha Milik Desa Talafu Di Kecamatan Botomuzoi Murniwati Lase; Eliagus Telaumbanua; Idarni Harefa; Odaligo Halawa
YUME : Journal of Management Vol 8, No 3 (2025)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i3.9984

Abstract

Penelitian ini bertujuan untuk mengeksplorasi peran budaya komunikasi interpersonal dalam penerapan program pemberdayaan BUMDes Talafu di Kecamatan Botomuzoi. Fokus utama penelitian ini adalah mengidentifikasi tantangan komunikasi antara pengelola BUMDes dan masyarakat serta mencari solusi untuk meningkatkan efektivitas komunikasi. Data dikumpulkan melalui wawancara mendalam dengan pengelola BUMDes, masyarakat setempat, dan observasi lapangan. Hasil penelitian mengungkapkan bahwa salah satu hambatan utama adalah keterlambatan informasi, yang berdampak pada rendahnya partisipasi masyarakat dalam kegiatan BUMDes. Misalnya, perubahan jadwal atau lokasi kegiatan yang tidak diinformasikan tepat waktu menyebabkan kebingungan dan ketidakhadiran warga. Selain itu, media komunikasi seperti papan pengumuman atau surat resmi tidak selalu efektif karena tidak semua warga mengaksesnya. Pola komunikasi formal yang dimulai dari rapat internal pengurus dan diteruskan melalui perangkat desa atau tokoh masyarakat juga belum sepenuhnya efektif. Penelitian ini juga menemukan bahwa nilai-nilai budaya setempat seperti gotong royong dan norma adat mempengaruhi penerimaan masyarakat terhadap program BUMDes. Program yang sesuai dengan adat lebih mudah diterima, sementara yang berbasis teknologi cenderung mendapat respons lambat. Faktor lain yang mempengaruhi keberhasilan pemberdayaan adalah peran tokoh adat, kredibilitas sumber informasi, dan penggunaan saluran komunikasi yang sesuai. Hambatan-hambatan ini dapat menghambat keberhasilan program, sehingga peningkatan komunikasi dan penyesuaian dengan adat lokal sangat penting untuk meningkatkan partisipasi masyarakat.Kata Kunci: Budaya, Komunikasi, Interpersonal, Pemberdayaan BUMDes.
Co-Authors Abdiel Harapan Laia Aferiaman Telaumbanua Aferila Halawa Agusman Gulo Andi Martir Sahputra Harefa Andri Krisman Zebua Arman Gea Asilika Waruwu Berkat Iman Zai Berkat Perlindungan Zamasi Binsar Jun Imer Zega Dede Kurniawan Zega Dian Hesti Harefa Eduar Baene Eliagus Telaumbanua ELIYUNUS WARUWU EMANUEL ZEBUA Ervan Suryawan Gea Ester Harefa Euaggelian Yeremia Harefa Febri Liani Putri Lase Happy Notatema Zai Heniwati Gulo Ikhlas Kristian Sentosa Ndraha Iman Exaudi Laoli Intan Permata Hati Hulu Irwan Kristian Waruwu Jeliswan Berkat Iman Jaya Gea Juni Kristiani Zega Karisman Laia Kurnia Putra Bawamenewi Laoli Chrisdianto Foarota Lase, Delipiter Maria Magdalena Batee MARIA MAGDALENA BATE’E Martha S. D. Mendrofa Mei Warni Laoli Meiman Hidayat Waruwu Meterlius Zalukhu Minta Kasih Hulu Murniwati Lase Nanny A. Buulolo Nanny Artatina Bu'ulolo Nasrul Efendi Lase Nefirman Bate'e Nurhayati Zega Odaligo Halawa Odaligoziduhu Halawa Otanius Laia Palindungan Lahagu Risma Nelly Zalukhu Robil Lase Robin Markus Putra Waruwu Selvius Vincentius Waruwu Seniati Daeli Serniati Zebua Setiaman Nazara Setiawan Putra Zega Sinta Ardiyanti Putri Tafonao Sofyan Fran Wijaya Telaumbanua SOPHIA MOLINDA KAKISINA Suka&#039;aro Waruwu Syah Abadi Mendrofa Syukurman Hia Tema Aturai Gulo Tiarni Duha Triwan Putra Zebua Wardin Nofanolo Laoli Yamolala Zega YUPITER MENDROFA Yuterlin Zalukhu