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ANALISIS EFEKTIVITAS PAJAK DAERAH, RETRIBUSI DAERAH, HASIL KEKAYAAN DAERAH YANG DIPISAHKAN DAN LAIN-LAIN PENDAPATAN ASLI DAERAH YANG SAH SERTA KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN/KOTA DI PROVINSI ACEH Raudhatinur Raudhatinur; Endang Surasetyo Ningsih
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 3 (2019): Agustus 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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The purpose of this research isto analyze the effectiveness of local taxes, local retribution, Local own source assets and others Legitimate local revenue and its contribution to the local revenue of districts/ cities in Aceh Province. The method in this research is using descriptive quantitative methods, with effectiveness analisys and contribution analisys as the instrument of the analisys.The result of this research shows that the average of the effectiveness in period (2013-2017) of the Local Tax is89,91 % (quite effective), local retribution is 77,87 % (less effective),Local own source assetsis 107,06 % (very effective) , and others Legitimate local revenueis 102,06% (very effective. The average of the contribution in period (2013-2017) of local taxes is 15,15 % (less), local retribution is 20,46 % (medium), Local own source assets is 4,89 % (very less), and others Legitimate local revenue is 50,46 % (very good)

ANALISIS EFEKTIVITAS PAJAK DAERAH, RETRIBUSI DAERAH, HASIL KEKAYAAN DAERAH YANG DIPISAHKAN DAN LAIN-LAIN PENDAPATAN ASLI DAERAH YANG SAH SERTA KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN/KOTA DI PROVINSI ACEH Raudhatinur, Raudhatinur; Ningsih, Endang Surasetyo
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 3 (2019): Agustus 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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

The purpose of this research isto analyze the effectiveness of local taxes, local retribution, Local own source assets and others Legitimate local revenue and its contribution to the local revenue of districts/ cities in Aceh Province. The method in this research is using descriptive quantitative methods, with effectiveness analisys and contribution analisys as the instrument of the analisys.The result of this research shows that the average of the effectiveness in period (2013-2017) of the Local Tax is89,91 % (quite effective), local retribution is 77,87 % (less effective),Local own source assetsis 107,06 % (very effective) , and others Legitimate local revenueis 102,06% (very effective. The average of the contribution in period (2013-2017) of local taxes is 15,15 % (less), local retribution is 20,46 % (medium), Local own source assets is 4,89 % (very less), and others Legitimate local revenue is 50,46 % (very good)

PEMANFAATAN MEDIA SOSIAL DAN MARKETPLACE SEBAGAI SARANA PENINGKATAN PENDAPATAN UMKM Raudhatinur, Raudhatinur; Aula, Rahmiatul; Yusnidar, Yusnidar; Sutrisna, Eka; Rista, Lia
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 8, No 12 (2025): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v8i12.4944-4950

Pengabdian ini bertujuan untuk menganalisis pemanfaatan media sosial dan marketplace sebagai sarana peningkatan pendapatan pada UMKM Unique Fashion yang bergerak di bidang penjualan baju. Permasalahan utama yang dihadapi mitra adalah keterbatasan jangkauan pasar dan belum optimalnya penggunaan platform digital dalam kegiatan pemasaran. Metode yang digunakan adalah pendekatan partisipatif melalui pendampingan langsung yang meliputi tahap identifikasi masalah, pelatihan digital marketing, praktik pembuatan dan optimalisasi akun media sosial serta marketplace, dan evaluasi hasil. Hasil kegiatan menunjukkan adanya peningkatan signifikan pada jumlah pengikut media sosial, interaksi konsumen, jumlah transaksi, serta omzet penjualan setelah pendampingan dilakukan. Selain itu, terjadi peningkatan kapasitas dan literasi digital pemilik usaha dalam mengelola pemasaran berbasis teknologi. Dengan demikian, pemanfaatan media sosial dan marketplace terbukti efektif dalam meningkatkan pendapatan dan memperluas jangkauan pasar UMKM baru secara berkelanjutan.

TRAINING ON BUSINESS LICENSING THROUGH THE OSS APPLICATION AND MSME GOVERNANCE IN JAMBO MESJID VILLAGE, BLANG MANGAT DISTRICT LHOKSEUMAWE CITY Yusnidar; Muhammad Multazam; Ayu Anora; Raudhatinur; Teuku Afriliansyah
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 6 No. 1 (2026): March-June 2026
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18959033

This study aims to enhance the understanding and capacity of Micro, Small, and Medium Enterprises (MSMEs) in Jambo Mesjid Village, Blang Mangat District, Lhokseumawe City, regarding business legality and governance through training on the Online Single Submission (OSS) application. Many MSMEs in the region still lack legal recognition due to limited knowledge, complex licensing procedures, and insufficient socialization from the government. The training was carried out through three main stages: initial socialization of the importance of legality and risk-based licensing regulations, introduction and practice of using the OSS application, and workshops on MSME governance including administration, production, digital marketing, and good governance principles. The results showed a significant improvement in participants’ knowledge, as indicated by an increase in OSS-related understanding from 25–30% in the pre-test to 80–85% in the post-test. Most participants successfully registered their businesses and obtained a Business Identification Number (NIB) during the training, marking their first step toward formal legality. Furthermore, participants gained skills in simple financial management, quality control, and digital marketing practices. The training also raised awareness of good governance as a foundation for sustainable MSME growth. These findings highlight the importance of legality and governance in increasing MSME competitiveness, expanding access to financing, and strengthening legal protection.

SMART RECOVERY ACEH MODEL: INTEGRATING EMERGENCY EDUCATION AND MSME EMPOWERMENT FOR COMMUNITY-BASED POST-DISASTER RECOVERY Intan Maulida; Lia Rista; Almunadiya; Raudhatinur; Rahmiatul Aula; Muhammad Multazam; Rifki
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 6 No. 1 (2026): March-June 2026
Publisher : RADJA PUBLIKA

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The flood disaster that occurred in North Aceh on November 26, 2025, significantly disrupted the social and economic conditions of affected communities, particularly in Keude Geudong Village. This study aims to examine the effectiveness of a community-based post-disaster recovery model that integrates emergency education and micro, small, and medium enterprise (MSME) empowerment. A community-based participatory approach was employed, involving two main target groups: school-aged children and MSME actors. Data were collected through observations, interviews, and program documentation, and analyzed using descriptive quantitative and qualitative methods. The results show that the social intervention successfully restored access to education, achieving over 80% participation and improving children’s learning motivation and psychosocial well-being. In the economic sector, MSMEs experienced a 40–60% increase in production capacity and a 25–35% increase in income, supported by improved financial management and digital marketing adoption. The integration of appropriate technology and continuous mentoring further enhanced program effectiveness and sustainability. This study highlights that combining social and economic interventions within a community-based framework can generate synergistic impacts and strengthen post-disaster resilience. The proposed model offers a practical and replicable approach for sustainable recovery in disaster-affected communities.

The Synergistic Role of Whistleblowing Systems and Investigative Audits as Governance Mechanisms in Regional Budget Fraud Detection Raudhatinur; Rahmiatul Aula; Almunadiya; Yusnidar; Surya Darni
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol. 10 No. 1 (2026): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : Institut Agama Islam Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v10i1.7876

This study examines the synergistic role of the whistleblowing system and investigative audits as governance mechanisms in detecting regional budget fraud. The persistence of fraud in regional financial management highlights the need for effective detection instruments, particularly at the level of Regional Work Units (SKPD). This research employs a quantitative approach using a census method, involving 60 respondents consisting of financial administration and accounting officers from all SKPDs in the City of Lhokseumawe. Data were collected through questionnaires and analyzed using multiple linear regression analysis with SPSS. The results showed that the whistleblowing system has a positive and significant effect on regional budget fraud detection, as indicated by a regression coefficient of 0.262 and a significance value of 0.000. Similarly, investigative audits have a positive and significant effect on fraud detection, with a regression coefficient of 0.484 and a significance value of 0.000. Furthermore, the simultaneous test results indicate that the whistleblowing system and investigative audits jointly have a significant effect on fraud detection. The coefficient of determination (R² = 0.524) suggests that 52.4% of the variation in fraud detection can be explained by these two governance mechanisms. These findings imply that strengthening whistleblowing systems and enhancing investigative audit practices are essential to improving fraud detection in regional budget management. This study contributes to the public sector accounting literature by emphasizing the importance of integrating reporting mechanisms with investigative oversight to support transparency, accountability, and good governance in local governments.

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