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All Journal Jurnal Cahaya Mandalika JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Journal of Innovation Research and Knowledge
Umar Iskandar
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Humanities Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : JOURNAL SCIENTIFIC OF MANDALIKA (JSM)

 1 
Pengarauh Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Studi Kasus Badan Pengelolaan Keuangan Pendapatan Dan Asset (BPKPA) Kabupaten Bener Meriah Ikelmi Rejeki; Jamaluddin; Umar Iskandar
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 8 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss8pp2204-2209

Abstract

The problem of budget absorption capacity every year is a routine problem for local governments in every budget period. According to the data collected, regional tax revenues and regional levies in Bener Meriah Regency as part of the source of Original Regional Income revenue have decreased. This decrease was caused by the failure to achieve regional tax and regional levy budget targets. The aim of this research is to analyze and prove how much influence regional taxes and regional levies have on the original regional income of Bener Meriah Regency for 2019-2023. The population in this study is all tax collection receipts in the bookkeeping and balancing fund division of Bener Meriah Regency. This research uses quantitative data. Data can be accessed via the official BPKPA website for Bener Meriah Regency. The sample used is the Bener Meriah Regency Realization Report for the 2019-2023 fiscal year. The data analysis used is panel data regression analysis and the tests used are the T test, F test and coefficient of determination. The research results show that regional taxes have an effect on PAD. Meanwhile, regional levies have no effect on PAD. Meanwhile, simultaneously, the stimulus components measured by regional tax and regional levy variables have an effect on PAD.
Pengaruh Sistem Informasi Keuangan dan Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan pada Badan Pengelolaan Keuangan Aset Daerah Kabupaten Bireuen Muhammad Fajar; Jamaluddin; Umar Iskandar
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 11 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss11pp4183-4188

Abstract

This research aims to determine and analyze the financial information system and human resources on the quality of financial reports at the Bireuen Regency Regional Financial Asset Management Agency. This research uses quantitative research. The population of this research is all employees at the Regional Asset Financial Management Agency of Bireuen Regency, namely 56 employees. The sampling method used is the total sampling method, where the existing population is used as the total sample size. Data was collected by filling out a questionnaire, then the data was processed quantitatively. Based on the results of research and data analysis, it can be concluded that the financial information system variable (X1) partially has a significant effect on the performance of employees of the Bireuen Regency Regional Financial Asset Management Agency with a significant value of 0.000. The human resources variable (X2) also partially has a significant effect on the performance of Bireuen Regency Regional Asset Financial Management employees with a significant value of 0.002. Furthermore, the financial information system variable (X1) and the human resources variable (X2) simultaneously have a significant effect on the quality of the financial reports of the Bireuen Regency Regional Financial Asset Management Agency with a significant value of 0.000.
Co-Authors A. Osfira Rosary Darni Asis Darniaty Asis Ikelmi Rejeki Jamaluddin M. Ersyad Indrapraja Muh. Ersyad Indra Muh. Ersyad Indra Praja Muhammad Fajar Muhammad Idris Tahir Rahmat J