Garuda - Garba Rujukan Digital

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.

ECONOMIC EMPOWERMENT OF VILLAGE COMMUNITIES THROUGH FINANCIAL MANAGEMENT TRAINING AND SUSTAINABLE MICRO-BUSINESS DEVELOPMENT IN LHOKSEUMAWE CITY Sutan Febriansyah; Muhammad Multazam; Almunadiya; Raudhatinur; Nura Usrina; Yusnidar; Lia Rista
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 5 No. 2 (2025): July-October 2025
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v5i2.4324

This activity aims to increase the financial literacy capacity of village communities, strengthen the ability of micro-entrepreneurs to manage business finances effectively, and encourage the sustainability of businesses based on local potential. The training was held for one day and attended by 35 participants consisting of MSMEs, entrepreneurial housewives, and village youth in the Lhokseumawe City area. The implementation method included three main stages, namely: (1) preparation and coordination with village partners; (2) implementation of the training covering two main materials—simple financial management and sustainable micro-enterprise development strategies; and (3) evaluation and mentoring after the training for two months. A participatory approach was used so that participants actively discussed and directly implemented financial recording practices. The results of the activity showed a significant increase in participant understanding and skills. Before the training, only around 28% of participants were able to record their finances, while after the training, this figure increased to 87%. Participants also showed increased awareness of the importance of separating personal and business finances, and began planning more targeted business development strategies. In addition, small business groups were formed at the village level as an initial step towards sustainable economic empowerment. This PKM activity makes a real contribution to increasing the economic capacity of village communities and strengthening collaboration between universities and the community.

STRATEGY TO INCREASE COMMUNITY INCOME THROUGH DISHWASHING SOAP TRAINING IN KUALA TERUSAN VILLAGE, RIAU PROVINCE Rahmiatul Aula; Raudhatinur; Almunadiya; Intan Maulida; Yusnidar; Venna Maulida Mustika
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 3 No. 2 (2023): July-October 2023
Publisher : RADJA PUBLIKA

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A strategy to increase community income through dishwashing soap training in Kuala Terusan Village, Pangkalan Kerinci District, aimed to increase community income, particularly for housewives, by utilizing dishwashing soap production as a source of additional income. The strategy for participating in this training and implementing this activity was motivated by the economic conditions of the community, which largely relies on fishing for a living, necessitating alternative businesses that could supplement family income. The strategy for participating in this dishwashing soap training included outreach, practical training in making liquid dishwashing soap, and assistance with product packaging. The results of the activity showed that the community was very enthusiastic about the information provided regarding business opportunities through dishwashing soap production. Furthermore, the community was able to understand the stages of soap production comprehensively. This activity not only provided new skills but also encouraged entrepreneurial spirit and increased public awareness of the importance of creativity in increasing household income.

ASSISTANCE IN DEVELOPING E-COMMERCE AND SIMPLE FINANCIAL RECORDING FOR SMES IN ACEH UTARA Raudhatinur; Venna Maulida Mustika; Yusnidar
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 5 No. 3 (2025): November 2025 - February 2026
Publisher : RADJA PUBLIKA

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This community service program aims to enhance the capacity of Micro, Small, and Medium Enterprises (SMEs) in Keude Geudong, North Aceh, through training and mentoring in e-commerce development and simple financial recording. The background of this program is based on the low level of digital adoption and limited financial management practices among SMEs, which hinder their business growth and sustainability. The method used in this program consists of training and continuous mentoring. The training phase focuses on introducing e-commerce platforms, digital marketing strategies, and the importance of simple bookkeeping. Meanwhile, the mentoring phase is conducted to assist participants in the practical implementation of e-commerce and financial recording in their daily business activities. The results of this program show a significant improvement in participants’ knowledge and skills. SMEs are able to create and manage online stores, expand their market reach through digital platforms, and apply simple financial recording practices, including documenting income and expenses. In addition, participants demonstrate increased awareness of the importance of separating personal and business finances. In conclusion, the integration of training and mentoring is effective in improving digital capabilities and financial management of SMEs. This program contributes to strengthening business performance and supports the sustainability of SMEs in the digital era.

THE INTEGRATION OF ESG REPORTING IN ACHIEVING SUSTAINABLE ECONOMIC DEVELOPMENT: A GLOBAL LITERATURE REVIEW Safwan; Almunadiya; Rahmiatul Aula; Raudhatinur; Mauliza Sari
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 12 (2025): NOVEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i12.1613

The growing urgency of sustainable economic transformation has positioned green accounting as a vital mechanism linking corporate behavior to sustainable development. This study aims to explore how green accounting contributes to sustainable economic development through a systematic literature review (SLR) of 85 Scopus-indexed studies published between 2015 and 2024. The analysis integrates perspectives from accounting, management, and development economics to identify theoretical and practical linkages. Findings reveal that green accounting enhances sustainable economic performance by promoting environmental efficiency, resource accountability, and innovation in corporate governance (Mishra et al., 2022). However, challenges such as the absence of uniform reporting standards, limited institutional capacity, and weak regulatory enforcement hinder its full implementation, especially in developing economies (Qian et al., 2022). Furthermore, integrating green fiscal policies and ESG reporting framework strengthens the connection between corporate sustainability and macroeconomic growth (Wang & Li, 2022). This study contributes by bridging disciplinary gaps and offering a conceptual framework that positions green accounting as a catalyst for inclusive, transparent, and sustainable economic growth. It provides practical implications for policymakers and organizations aiming to align financial systems with long-term environmental and developmental goals.

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