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<![CDATA[ANALISIS EFEKTIFITAS PENERIMAAN PAJAK PENGHASILAN PADA KANTOR PELAYANAN PAJAK PRATAMA BANDA ACEH ]]>
<![CDATA[Mutia, Ratna]]>
<![CDATA[ JURNAL SERAMBI ILMU Vol 17, No 1 (2016): Jurnal Serambi Ilmu ]]>
Publisher : <![CDATA[UNIVERSITAS SERAMBI MEKKAH ]]>
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DOI: 10.32672/si.v26i1.518
<![CDATA[This study entitled Effectiveness Analysis of Revenue Income Tax Office Primary In Banda Aceh. This research was conducted at the Tax Office Primary Banda Aceh as agency that manages its income tax revenue in the region. Planning and supervision of the tax is a crucial stage in the amount of tax revenue. One function that describes the tax planning is the budget (budget). In addition to the budget report can also be used as a tool to measure the effectiveness of that is by comparing the target with the realization to determine the performance that has been achieved. The purpose of this study was to determine whether the acceptance of Income Tax on the Tax Office Pratama Banda Aceh has been effective or appropriate for the target that has been set. The method used is quantitative and descriptive methods. To find out how
effective income tax receipts to the Tax Office Primary Banda Aceh can be done by analyzing the ratio between the planned targets with realized. From the results of this study concluded that income tax revenue target in the STO Banda Aceh has not been fully realized. But supervision performed in income tax revenues are in accordance with the standards of supervision]]>
<![CDATA[Gerakan OVOP di Kota Banda Aceh ]]>
<![CDATA[Khairul Aswadi]]>;
<![CDATA[Ratna Mutia]]>;
<![CDATA[Elidar Elidar]]>;
<![CDATA[Martahadi Mardhani]]>
<![CDATA[ Jurnal Manajemen dan Keuangan Vol 7 No 2 (2018): JURNAL MANAJEMEN dan KEUANGAN ]]>
Publisher : <![CDATA[Program Studi Manajemen Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jmk.v7i2.916
<![CDATA[Studi ini bertujuan untuk memberikan gambaran tentang pengembangan produk OVOP di Kota Banda Aceh. Kota Banda Aceh merupakan daerah pertama di Provinsi Aceh yang telah mengembangkan produk industri kreatif melalui pendekatan OVOP. Temuan ini menunjukkan bahwa, pada tahun 2016 telah diidentifikasi sebanyak 368 produk dari 90 gampong. Proses produksi masih dilakukan secara manual, menggunakan mesin semi otomatis hingga mesin otomatis. Pemasaran produk juga telah dilakukan dengan menggunakan berbagai saluran pemasaran, baik dipasarkan sendiri oleh pemiliknya langsung, melalui agen auat distributor, maupun secara online. Di samping itu, wilayah pemasarannya telah menjangkau pasar dalam provinsi, pasar nasional, dan luar negeri. Temuan penting lainnya adalah sebagian besar industri tersebut belum memiliki izin usaha dan izin edar. Diperlukan partisipasi aktif untuk bersinergi dari pemerintah, dunia usaha, dan perguruan tinggi dalam mendorong pengusaha tersebut supaya mampu memproduksi produk lokal yang berdaya saing tinggi dan berkelanjutan.]]>
<![CDATA[Analisis Permintaan Uang di Indonesia: Pendekatan Autoegressive Distributed lag (Ardl) ]]>
<![CDATA[Ahmad Ridha]]>;
<![CDATA[Nurjannah]]>;
<![CDATA[Ratna Mutia]]>
<![CDATA[ Jurnal Samudra Ekonomika Vol 5 No 2 (2021) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jse.v5i2.4273
<![CDATA[Penelitian ini mengkaji permintaan uang di Indonesia dengan menggunakan pendekatan autoregressive distributed lag (ARDL). Tujuan dari penelitian ini adalah untuk mengetahui fungsi permintaan uang di Indonesia dan faktor-faktor yang mempengaruhinya selama periode 1990:1-2019:4 dengan menggunakan data kuartal. Ada dua persamaan estimasi untuk uang sempit (M1) dan uang luas (M2). Hasil pengujian bounds testing menunjukkan bahwa ada hubungan jangka panjang yang stabil antara permintaan uang dan determinannya. Hasil persamaan pertama (M1) dalam jangka panjang variabel GDP dan inflasi bertanda positif sedangkan suku bunga dan nilai tukar bertanda negatif, dan semua variabel independen berpengaruh signifikan, yang ditunjukkan dengan nilai probabilitas kurang dari 0,05. Pada persamaan kedua (M2) dalam jangka panjang, variabel GDP dan nilai tukar menunjukkan arah positif sedangkan variabel inflasi memiliki arah negatif. Semua variabel independen berpengaruh signifikan terhadap permintaan uang di Indonesia kecuali variabel suku bunga. Nilai koefesien determinasi R2 untuk persamaan pertama sebesar 0,857 sedangkan persamaan kedua sebesar 0,807. Hasil pengujian CUSUM dan CUSUMQ untuk kedua model analisis stabil dalam jangka panjang.]]>
<![CDATA[PENGARUH FUNGSI INTERMEDIASI TERHADAP DANA PIHAK KETIGA DAN KREDIT PADA BANK UMUM DI KOTABANDA ACEH ]]>
<![CDATA[Elidar Elidar]]>;
<![CDATA[Ratna Mutia]]>
<![CDATA[ Ekonis: Jurnal Ekonomi dan Bisnis Vol 16, No 2 (2016): JURNAL EKONOMI DAN BISNIS (EKONIS) ]]>
Publisher : <![CDATA[Politeknik Negeri Lhokseumawe ]]>
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DOI: 10.30811/.v16i2.469
<![CDATA[This study, entitled Analysis of General Bank Intermediation Function in Banda Aceh. This study aimed to analyze the function of intermediation of commercial banks in the city of Banda Aceh. Bank is one of the institutions the operational confidence to collect funds and channel them back to the community, in this case means that people believe save their money in banks and banks are also believed to lend to the public. Bank has a function as an intermediary who was instrumental in pushing the national economy as well as areas that can be measured from the Loan to Deposit Ratio (LDR) which shows the ratio of a bank or a comparison between the magnitude of the ability of banks to provide loans to the public with the whole amount of funds that can be raised from the public. The data used is secondary data monthly time series of the year 2010-2015 and analyzed using multiple regression. Based on the results of research analyzes the influence of third-party funds (DPK), interest rates (SB) and Non Performing Loan (NPL) in general bank acquired 77.69 percent of the dependent variable intermediation (LDR) can be explained by the independent variable and the remaining 22.31 percent LDR variation is explained by other variables. Simultaneously variable DPK, SB and NPL significant effect (real) against a common bank intermediation function in the city of Banda Aceh. Partially if a variable size third party funds (DPK) generated in this analysis is significant, it can be assumed that the third party funds affect the intermediation role of general banks in the city of Banda Aceh, while changes in SB conventional banks affect the intermediation of general banks in the city Banda Aceh. The higher the percentage of NPL ratio indicates the worse the quality of credit and finance portfolio. In the end, a reduction in the performance of the intermediary function of the bank because the bank will be more stringent in finance and credit portfolio given the bank must perform the recovery of funds of funds that do not come back from the financing and credit defaults.Keywords: Loan Deposit Ratio (LDR), Third Party Funds, Interest Rates, and Non Performing Loan (NPL).]]>
<![CDATA[ANALISIS EFEKTIFITAS PENERIMAAN PAJAK PENGHASILAN PADA KANTOR PELAYANAN PAJAK PRATAMA BANDA ACEH ]]>
<![CDATA[Ratna Mutia]]>
<![CDATA[ JURNAL SERAMBI ILMU Vol 17, No 3 (2016): Jurnal Serambi Ilmu ]]>
Publisher : <![CDATA[UNIVERSITAS SERAMBI MEKKAH ]]>
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DOI: 10.32672/si.v26i1.518
<![CDATA[This study entitled Effectiveness Analysis of Revenue Income Tax Office Primary In Banda Aceh. This research was conducted at the Tax Office Primary Banda Aceh as agency that manages its income tax revenue in the region. Planning and supervision of the tax is a crucial stage in the amount of tax revenue. One function that describes the tax planning is the budget (budget). In addition to the budget report can also be used as a tool to measure the effectiveness of that is by comparing the target with the realization to determine the performance that has been achieved. The purpose of this study was to determine whether the acceptance of Income Tax on the Tax Office Pratama Banda Aceh has been effective or appropriate for the target that has been set. The method used is quantitative and descriptive methods. To find out how effective income tax receipts to the Tax Office Primary Banda Aceh can be done by analyzing the ratio between the planned targets with realized. From the results of this study concluded that income tax revenue target in the STO Banda Aceh has not been fully realized. But supervision performed in income tax revenues are in accordance with the standards of supervision]]>
<![CDATA[The impact of foreign direct investment and government expenditure on economic growth: Empirical evidence from Indonesian economy ]]>
<![CDATA[Ratna Mutia]]>;
<![CDATA[Khairul Aswadi]]>;
<![CDATA[Martahadi Mardhani]]>;
<![CDATA[Amiruddin Hasan]]>;
<![CDATA[Amrusi Amrusi]]>
<![CDATA[ Jurnal Sains Sosio Humaniora Vol. 5 No. 2 (2021): Volume 5, Nomor 2, Desember 2021 ]]>
Publisher : <![CDATA[LPPM Universitas Jambi ]]>
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<![CDATA[This paper examines the impact of economic growth through foreign direct investment and government expenditure for 2000-2020 on the Indonesian economy. We have applied an ordinary least squares regression (OLS) approach to estimate these parameters. Our findings show that government expenditure and foreign direct investment (FDI) positively and significantly impact economic growth. Further research using disaggregated data is needed to determine the more profound impact on economic growth.]]>
<![CDATA[PENGARUH CITRA MEREK , FITUR DAN PERSEPSI HARGA TERHADAP KEPUTUSAN PEMBELIAN (Studi Kasus Pada Konsumen/Mahasiswa Smartphone Xiaomi Di Fakultas Keguruan dan Ilmu Pendidikan Universitas Serambi Mekkah) ]]>
<![CDATA[Rizka Rizka]]>;
<![CDATA[Ratna Mutia]]>;
<![CDATA[Marlina Marlina]]>;
<![CDATA[Jumaegi Agam]]>
<![CDATA[ Jurnal Ekonomi & Perbankan Syariah Vol 2, No 1, Mei (2022): JEIPS: Jurnal Ekonomi Islam & Perbankan Syariah ]]>
Publisher : <![CDATA[Prodi Perbankan Syariah Fakultas Agama Islam Universitas Muhammadiyah Aceh ]]>
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DOI: 10.37598/jeips.v2i1, Mei.1297
<![CDATA[Tujuan dalam penelitian ini adalah untuk mengetahuipengaruh citra merek, fitur dan persepsi harga terhadap keputusan pembelian pada konsumen/mahasiswa Smartphone Xiaomi di Fakultas Keguruan dan Ilmu Pendidikan Universitas Serambi Mekkah. Sampel dalam penelitian ini adalah 75 mahasiswa. Teknik Pengumpulan Data yaitu angket dan observasi. Teknik Analisis data penelitian ini menggunakan analisis regresi linierberganda.. Hasil penelitian menunjukkan bahwa Citra merek secara parsial berpengaruh signifikan terhadap keputusan pembelian. Fitur secara parsial berpengaruh signifikan terhadap keputusan pembelian. Persepsi harga secara parsial tidak berpengaruh signifikan terhadap keputusan pembelian. Citra merek, fitur dan persepsi harga secara simultan berpengaruh signifikan terhadap keputusan pembelian (studi kasus pada konsumen/mahasiswa Smartphone Xiaomi di Fakultas Keguruan dan Ilmu Pendidikan Universitas Serambi Mekkah).]]>
<![CDATA[ANALISIS TINGKAT KEPERCAYAAN NASABAH TERHADAP BANK SYARIAH DI KOTA BANDA ACEH ]]>
<![CDATA[Ratna Mutia]]>
<![CDATA[ Prosiding Seminar Nasional USM Vol 1, No 1 (2017): Prosiding Seminar Nasional USM ]]>
Publisher : <![CDATA[Universitas Serambi Mekkah ]]>
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<![CDATA[Tujuan penelitian ini adalah untuk mengetahui bagaimana tingkat keyakinaan nasabah menyimpan dananya di bank syariah di kota Banda Aceh. Qanun no 8 tahun 2014 tentang pokokpokoksyariatislam.DalamqanuntersebutdijelaskanlembagakeuanganyangberoperasidiAcehharusberdasarkanprinsip syariah. Diktum itu tertuang pada pasal 21 ayat 1 dan ayat 2 padapasal yang sama disebutkan lembaga keuangan konvensional yang sudah beroperasi di Acehharus membuka Unit Usaha Syariah (UUS). Berlanjut pada ayat 3, transaksi keuanganpemerintah Aceh dan pemerintah kabupaten/kota wajib menggunakan prinsip syariah dan ataumelalui proses lembaga keuangan syariah. Pada ayat berikutnya disebutkan ketentuan lebih lanjutmengenai lembaga keuangan syariah itu diatur dalam qanun Aceh.Adapun yang menjadi populasipenelitian ini adalah karyawan dan dosen Universitas Serambi Mekkah Kota BandaAceh yangberjumlah 343 orang yang terdiri dari Dosen 290 orang dan Karyawan 53 orang. Sampel diambilsebesar 30% dari total populasi sehingga sampel dalam penelitian ini berjumlah 100 orang yangterdiri dari Dosen 85 orang dan Karyawan 15 orang. Teknik pengumpulan data dilakukan denganpenelitian lapangan dengan cara menyebarkan kuesioner berisi pernyataan tentang keyakinandengan menggunakan teori kualitas jasa, (Kotler, 2005:486). Penelitian ini menggunakan SkalaLikert sebagai pedoman penafsiran dan menggunaakan rumus Index % untuk mendapatkanpenilaian interpretasi responden.Berdasarkan hasil penelitian diperoleh 81,2% dalam kategorisangat setuju dan dapat disimpulkan bahwa responden sangat setuju terhadap keyakinan banksyariah di kota Banda Aceh ]]>
<![CDATA[DO THE PRICE AND TASTE MATTER TO COFFEE DRINKERS? ]]>
<![CDATA[Ratna Mutia]]>;
<![CDATA[Khairul Aswadi]]>;
<![CDATA[Martahadi Mardhani]]>;
<![CDATA[Nasir Nasir]]>;
<![CDATA[Rizka Rizka]]>;
<![CDATA[Zulfikar Zulfikar]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 3 (2022) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v3i3.5958
<![CDATA[This article explores several characteristics, such as price and taste, to influence the behavior of coffee drinkers in Banda Aceh City, Indonesia. Using standard multiple regression analysis, it turns out that coffee taste affects coffee drinkers' behavior. On the other hand, the price of coffee drinks does not affect the behavior of coffee drinkers. This study shows that the taste of coffee is more important for coffee customers to decide to drink coffee. Further research is suggested by increasing the number of samples and expanding the study area. An in-depth discussion is highly recommended for debate and practical and theoretical consequences for further study.]]>
<![CDATA[Pengaruh Harga dan Promosi Terhadap Volume Penjualan Pada Kedai Dim sum di Banda Aceh ]]>
<![CDATA[Rizka Rizka]]>;
<![CDATA[A. Hamid]]>;
<![CDATA[Ratna Mutia]]>;
<![CDATA[Mahya]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 9 No. 1 (2023): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
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<![CDATA[The scope of this study aims to determine whether there is an effect of price and promotion on sales volume at Kedai Dim in Banda Aceh. This type of research is quantitative research that is associative. Data analysis used by researchers in this study is multiple linear regression analysis. Based on the results of the research and discussion, the tcount value for X1 (2.115) > ttable (1.782) and a significance level of 0.056 > 0.05 and the tcount value for X2 (1.985) > ttable (1.782) and a significance level of 0.070 > 0.05, it can be concluded that partially the price variable (X1) and the promotion variable (X2) have a significant effect on sales volume (Y), at Dim sum shops in Banda Aceh. While the simultaneous effect is the result of Fcount for the independent variables (price and promotion) of 6.075 with a significant level of 0.015. while the Ftable value at α = 0.05 is 3.89, the price variable and promotion variable simultaneously have a positive and significant effect on sales volume (Y) at Dim sum shops in Banda Aceh. Furthermore, the results of the coefficient of determination show that R2 50.3% independent variable (price and promotion) explains the dependent variable (sales volume) and 49.7% is influenced by other variables. Suggestions that can be given by researchers based on research findings are that it is better for Dim sum shops in Banda Aceh to apply affordable prices and promotions that are in accordance with the wishes of every consumer, where this can increase sales volume and improve business management.]]>
