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All Journal Jurnal Investasi Islam Jurnal Ekonomi Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Dahrani
Universitas Muhammadiyah Sumatera Utara
Economics, Econometrics & Finance

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THE INFLUENCE OF THE IMPLEMENTATION OF PERFORMANCE-BASED BUDGET, INTERNAL GOVERNMENT CONTROL SYSTEM ON REGIONAL GOVERNMENT PERFORMANCE WITH ACCOUNTABILITY AS A MODERATING VARIABLE IN DELI SERDANG DISTRICT GOVERNMENT AGENCIES Widhayanti; Irfan; Dahrani
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

The purpose of this study is to analyze the effect of performance-based budgeting and local government internal control system practices in addressing government performance in the OPD of Deli Serdang district and to determine and analyze the impact of accountability to moderate the connection between performance-based budgeting and internal control. This research method uses quantitative methods. The population used in this study was program and planning staff personnel from the Deli Serdang Regency government. The analytical method used was structural equation modeling. The results of this study demonstrate that performance-based budgeting and internal control practices influence government performance and acountability can moderate the connection between performance-based budgeting and internal control. The results of this discovery are expected to provide insight and knowledge about the factors affecting local government performance. Furthermore, this study is expected to provide additional input and relevant evaluation material. Deli Serdang Regency Government Performance Evaluation and Future Guidelines.
THE EFFECT OF INCOME TAX IMPOSITION ON E-COMMERCE SALES AND THE ROLE OF INFLUENCER ENDORSEMENTS ON TAX PAID ON ONLINE SOCIAL MEDIA SALES (Case Study on Registered MSMEs at the Medan Belawan Tax Office) Jaka Syahputra; Dahrani; Eka Nurmala Sari
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 1 (2026): July
Publisher : PT. Radja Intercontinental Publishing

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Abstract

This study examines the effect of income tax imposition on e-commerce sales and influencer endorsements on taxes paid by MSMEs engaged in online sales through social media in Medan City. Using a quantitative approach, data were collected through questionnaires distributed to MSMEs and analyzed with Partial Least Square (PLS). The results show that the imposition of e-commerce income tax has a significant positive effect on taxes paid (t-statistic = 3.016; p-value = 0.003). Likewise, influencer endorsements significantly affect taxes paid (t-statistic = 2.705; p-value = 0.000). Together, both variables significantly influence taxes paid, as indicated by an R-Square of 0.728 and an Adjusted R-Square of 0.723, meaning that 72.3%–72.8% of the variation in taxes paid can be explained by these factors. The findings suggest that digital taxation policies and influencer-based marketing strategies not only benefit MSMEs economically but also enhance tax compliance and state revenue. The study highlights the importance of tax literacy, regulation dissemination, and digital tax administration in strengthening MSME contributions.
Pengaruh Kualitas Pelayanan dan Penetapan Ujrah Sebagai Implementasi Akad Ijarah terhadap Kepuasan Nasabah Produk Gadai Emas pada PT. Bank Syariah Indonesia Muhammad Raihan Padly; Dahrani
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.16261

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas pelayanan dan penetapan ujrah sebagai operasionalisasi akad ijarah terhadap kepuasan nasabah pada produk gadai emas di PT. Bank Syariah Indonesia KCP Medan Setia Budi. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif/eksplanatori. Populasi penelitian berjumlah 1.232 nasabah, dan berdasarkan rumus Slovin (e = 10%) diperoleh target sampel sebanyak 93 responden; dari kuesioner yang disebarkan, 92 kuesioner kembali secara lengkap dan valid sehingga digunakan dalam analisis. Teknik analisis data menggunakan bantuan SPSS melalui uji validitas, reliabilitas, uji asumsi klasik, analisis regresi linear berganda, uji t, uji F, dan koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa kualitas pelayanan secara parsial tidak berpengaruh signifikan secara statistik terhadap kepuasan nasabah (t = 1,710; p = 0,091 > 0,05). Penetapan ujrah secara parsial berpengaruh positif dan signifikan terhadap kepuasan nasabah, dengan nilai t-hitung 7,789 dan nilai signifikansi 0,000 < 0,05. Sementara itu, kualitas pelayanan dan penetapan ujrah secara simultan memberikan kontribusi yang signifikan dalam menjelaskan variasi kepuasan nasabah, dengan nilai F-hitung 146,744 > F-tabel 3,09 dan signifikansi 0,000 < 0,05. Nilai R² sebesar 0,767 menunjukkan bahwa model regresi menjelaskan sekitar 76,7% variasi skor kepuasan nasabah, sedangkan sisanya sebesar 23,3% dijelaskan oleh faktor lain di luar model. Berdasarkan nilai standardized beta (penetapan ujrah = 0,736; kualitas pelayanan = 0,161), diskusi menunjukkan bahwa penetapan ujrah yang wajar, jelas, dan transparan merupakan prediktor yang lebih dominan terhadap kepuasan nasabah dibandingkan kualitas pelayanan. Meskipun kualitas pelayanan secara parsial tidak signifikan, pelayanan yang baik tetap dapat berperan secara komplementer ketika dipadukan dengan penetapan ujrah yang adil dan transparan.
Co-Authors Eka Nurmala Sari Irfan Jaka Syahputra Muhammad Raihan Padly Widhayanti