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INTENSIFIKASI DAN EKSTENSIFIKASI PENERIMAAN PAJAK DAERAH DALAM MENUNJANG PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN NAGAN RAYA Alisman Alisman; Irwan Suharmi; Fitri Nurhayani
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 4, No 2 (2018) November
Publisher : Universitas Teuku Umar

The purpose of this study is to find out how much intensification and extensification of local tax revenues in supporting local revenue (PAD) in the district at Nagan Raya. The model used descriptive qualitative is to see the extensification and intensification of local tax revenues in supporting the original revenue (PAD) areas in Nagan Raya district from 2008-2017. The results of this study indicate that local taxes have potentials that have not been explored by the government in this case BPKD that has the potential to be developed that is restaurant tax and hotel tax then calculations made to the actual potential in know that local taxes have great potential, because the target in set the government still below the potential that matches the actual conditions. PAD’s original source of income in Nagan raya district is the district’s revenue and expenditure budget APBK. PAD’s original regional income is an important benchmark to determining the level of regional capacity in implementing regional autonomy in a real and responsible manner. The objects of original PAD regional income that are already running are supported by improvements or existing qanuns. Taxintensification and extensification in Nagan Raya regency is measured by the amount of income, real data collection and through good revenue capacity. The Nagan Raya district government in tax intensification needs to provide extension agents to improve taxpayers compliance by the community will increase the original income because the more obedient people who pay taxes, the better the original income of the PAD will increase. Keywords : intensification and extensification of local tax revenue and local revenue

EFEKTIVITAS DAN LAJU PERTUMBUHAN PAJAK BUMI DAN BANGUNAN DI ACEH BARAT Mahrizal Mahrizal
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 4, No 2 (2018) November
Publisher : Universitas Teuku Umar

Giving autonomy to the regions is one of the important elements of reform. Autonomy provided by the central government in the Regency or City is expected to be an area that is developed and independent. Land and Building Tax (PBB) is one of the central government revenues, with a portion of the proceeds (around 80 percent) handed over to the regions concerned. Land and Building Tax (PBB) is imposed on five sectors, namely the rural, urban, plantation, forestry and mining sectors. This research is a quantitative study using secondary data. The method used as an analytical tool in this study is by using Effectiveness Analysis and Growth Rate Analysis. The results of the study show. Regional Tax Effectiveness in West Aceh Regency which is less than 100% or close to 100% or variation between 92.39% and 119.79%, this indicates that the performance of the local government in conducting PBB-P2 collection is good, but still not optimal , because the realization of Land and Rural and Urban Building Taxes is more than the targeted target. Based on the tests that have been conducted, the results show that the level of realization and Effectiveness of Rural and Urban Land and Building Taxes on Regional Taxes fluctuated during the period 2010-2015Keywords: Land and Building Tax, Tax Effectiveness PBB, Growth rate PBB

KUALITAS PELAYANAN TERHADAP PELANGGAN PADA PT. POS INDONESIA (PERSERO) BANDA ACEH Dedi Sufriadi
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 4, No 2 (2018) November
Publisher : Universitas Teuku Umar

Facing future shipping competition, the quality of service to customers is an unavoidable demand. The purpose of the author is to find out about the quality of service to customers at PT. Pos Indonesia (Persero) Banda Aceh. In collecting the data needed, the writer uses two ways, namely library study, and field study by conducting direct interviews with the competent parties in charge of service at PT. Pos Indonesia (Persero) Banda Aceh, as well as observations. The results of the study found that service quality standards for customers at PT. Pos Indonesia (Persero) Banda Aceh is speed, ease and comfort. The role of providing high quality services to customers, to cause decisions from customers to immediately provide goods / services offered at that time, to foster customer trust in the goods / services offered, to create customer trust and satisfaction. The service function is to serve customers with a friendly, precise, and fast, and satisfy customers to want to do business again with the company. Types of services at PT. Pos Indonesia (Persero) Banda Aceh is a regular postal letter and express mail, postal money order, postal parcel, checking and postal check service, additional services, special services, agency services. In providing services to the community of PT. Pos Indonesia (Persero) Banda Aceh has a service facility in the form of form, waiting room, table, pens, stamps, envelopes, boxes, tromolpos, postal buses and equipment to wrap packages. The items that are forbidden to be sent using the services of PT. Pos Indonesia (Persero) Banda Aceh is goods that are quickly damaged, explosive items, live animals, plants, drugs, liquid goods, and sharp items. Keywords: quality of service to customers

HUBUNGAN KAUSALITAS ANTARA PENGELUARAN PENDIDIKAN DAN JUMLAH PENDUDUK YANG BERSEKOLAH FORMAL DI KABUPATEN ACEH BARAT Yasrizal Yasrizal; Mahrizal Mahrizal
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 4, No 2 (2018) November
Publisher : Universitas Teuku Umar

This study aims to determine the relationship between government expenditure in the education sector on the number of people who attend formal schools in West Aceh Regency in the period 2005-2015. The model used is the Vector Autoregressive (VAR) model to see if there is a causality relationship between the education expenditure variable and the number of school students in West Aceh. Based on the Granger Causality Test on the two variables namely education expenditure and number of schools shows that there is no causality relationship between the two variables during the period 2005 to 2015. This is because many other factors influence government expenditure and the number of schools both government policy variables that do not looking at the number of schools, the problem of budget compliance in allocating education costs as much as 20 to the influence of budget politics. The influence of the education budget in the short term sometimes increases also decreases its influence unstable every period sometimes negative as well as the number of schools each periodKeywords: Education Expenditures, Number of School Students and Vector Autoregressive (VAR)

ANALISIS PENGARUH PERTUMBUHAN EKONOMI TERHADAP TINGKAT PENGANGGURAN TERBUKA DI KABUPATEN NAGAN RAYA Hasan, Ishak
JURNAL EKOMBIS Vol 4, No 2 (2018) November
Publisher : Universitas Teuku Umar

This study aims to analyze the effect of economic growth on open unemployment rate in Nagan Raya District. The data used is secondary data obtained from the Central Bureau of Statistics (BPS) of Nagan Raya District and other relevant agencies that have relevance to the subject matter of the research. This research uses Simple Linear Regression analysis model. The variables used are Open Unemployment Rate Y (dependent variable) and economic growth X (independent variable). The results showed that Growth of Economy Affects Against Reduction of open unemployment rate in Nagan Raya District. Based on t test shows that economic growth has t count > t table (4.213 > 2,570). then Ho is rejected and Ha accepted. so that individually the variable of economic growth positively influence to the decrease of open unemployment in Nagan Raya District. Based on the calculation of correlation coefficient and determination of the writer can explain that the value of the coefficient of determination of 0.780 which can be interpreted that 78.0 percent can be explained by the variable of economic growth (X). While the rest of 22.0 percent can be explained by other variables outside the research model. The result of linear regression equation can be seen that the value of constant is positive value is equal to 3,076 This constant value describes if independent variable (economic growth) equal to zero hence level of open unemployment in Regency of Nagan Raya will decrease as many as 3,076 soul.Keywords: Economic Growth and Open Unemployment

PENGARUH PENDAPATAN ASLI DAERAH (PAD) TERHADAP PERTUMBUHAN EKONOMI PASCA GEMPA BUMI/TSUNAMI DI KABUPATEN ACEH BARAT Yayuk Eko Wahyuningsih; Yenny Ertika; Leli Putri Ansari
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 4, No 2 (2018) November
Publisher : Universitas Teuku Umar

The magnitude of the target acceptance of the various components in the original blood income (PAD) greatly affects the realization value of the The better PAD an area then the economic growth is rising. The increasing revenue of the local area will also affect the economic growth rate of an area, so it is happening in West Aceh district. This research aims to analyse the influence of indigenous revenue on the area of economic growth after the earthquake/tsunami in West Aceh Regency period 2005-2017. The data used is secondary data that is sourced to the Central Bureau of Statistics (BPS) of Aceh Province and BPS district of West Aceh and local wealth and Revenue Management Office (DPKKD) of West Aceh district. The analysis model used is a simple semi-logarithmic linear model with SPSS. Based on the results of the study obtained that the correlation coefficient (R) of 0.267 where the relationship between PAD with economic growth in this district is still weak. Further coefficient of determination on (R2) amounted 0.71. As for the model of the equivalent Y = 23,584 + 0,094 X + E, with a test value of T is not significant, where the Thit < Ttab. The author recommends that programs from the government are required in an effective method of collecting PAD components, so that their realization value increases that will indirectly affect the economic growth of the district.Keywords: regional taxes, regional retribution and economic growth.

FAKTOR-FAKTOR YANG MEMPENGARUHI PEMERINTAH DAERAH DALAM PENGANGGARAN Fajri Hadi; Fatmayanti Fatmayanti
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 4, No 2 (2018) November
Publisher : Universitas Teuku Umar

This study aims to analyze the factors that influence the compliance of local governments to legislation in budgeting. The independent variables tested in this research are the legislative quantity, the amount of regional income, and the previous year opinion of Audit Board of the Republic of Indonesia (BPK). Dependent variables are tested using educational spending. This study uses secondary data derived from the financial audit report on the financial statements of district and municipal governments in the province of Aceh for the period of 2014 and 2015. The sample of research is 23 district and cities in Aceh Province every year. The total population was 46 districts and cities from 2 years of observation. The analysis method used is multiple linear regression analysis. The results showed that the legislative quantity (X1) the relationship designated by the coefficient B to respond to the legislative amount of 0.476, the regional income (X2) is pure income by looking at the level of coefficient B. The relationship designated by the B coefficient of regional income is 0.070, and the previous year opinion of the BPK (X3) based on the coefficient B to respond to the BPK opinion of 0.416, simultaneously and partially have a positive effect on the compliance of legislation.Keyword: Educational spending, amount of regional income, legislative quantity,previous year opinion of BPK..

ANALISIS PENGARUH PRODUK DOMESTIK REGIONAL BRUTO (PDRB) SEKTOR PERTANIAN TERHADAP PERTUMBUHAN EKONOMI DI KABUPATEN ACEH SELATAN Irwan Suharmi
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 4, No 2 (2018) November
Publisher : Universitas Teuku Umar

The problem of this research is how is the influence of GRDP (gross regional domestic product) of pertanin sector on economic growth in South Aceh regency, the purpose to be achieved in this research is to know the influence of GRDP (gross regional domestic product) agricultural sector on economic growth in regency South Aceh.Based on the results of research conducted by the author,the writer has been able to know the effect of GDP (gross regional domestic product) agricultural sector on economic growth in the district of South Aceh,this is proven results of free variable analysis with the value of GDP (gross regional domestic product) sector agriculture 1,981 > 1,860 so it can be interpreted that GRDP (gross regional domestic product) agricultural sector effect on economic growth.Thus this also indicates that the hypothesis proposed in this research can be received.Gross regional domestic product (gross regional domestic product) gross domestic product (gross regional domestic product) gross r 0,809 positively explained that there is a close relationship between PDRB (product domestic gross regional) agricultural sector 80,9 % ,the coefficient of determination (r2) of 0.809 can be interpreted that economic growth in south aceh district is 80,9 % caused by gross regional domestic product (GRDP) of agricultural sector economic growth South Aceh.Keywords: GRDP, Gross Regional Domestic Product, Agriculture, Sector, Economic Growth.

ANALISIS PENGARUH PERTUMBUHAN EKONOMI TERHADAP TINGKAT PENGANGGURAN TERBUKA DI KABUPATEN NAGAN RAYA Ishak Hasan; Zunawanis Zunawanis; Riska Kurnia Zahra
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 4, No 2 (2018) November
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v4i2.5243

This study aims to analyze the effect of economic growth on open unemployment rate in Nagan Raya District. The data used is secondary data obtained from the Central Bureau of Statistics (BPS) of Nagan Raya District and other relevant agencies that have relevance to the subject matter of the research. This research uses Simple Linear Regression analysis model. The variables used are Open Unemployment Rate Y (dependent variable) and economic growth X (independent variable). The results showed that Growth of Economy Affects Against Reduction of open unemployment rate in Nagan Raya District. Based on t test shows that economic growth has t count > t table (4.213 > 2,570). then Ho is rejected and Ha accepted. so that individually the variable of economic growth positively influence to the decrease of open unemployment in Nagan Raya District. Based on the calculation of correlation coefficient and determination of the writer can explain that the value of the coefficient of determination of 0.780 which can be interpreted that 78.0 percent can be explained by the variable of economic growth (X). While the rest of 22.0 percent can be explained by other variables outside the research model. The result of linear regression equation can be seen that the value of constant is positive value is equal to 3,076 This constant value describes if independent variable (economic growth) equal to zero hence level of open unemployment in Regency of Nagan Raya will decrease as many as 3,076 soul

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Contact Name
Rollis Juliansyah

Contact Email
rollisjuliansyah@utu.ac.id

Phone
+6285277071135

Journal Mail Official
ekombis@utu.ac.id

Editorial Address
Jl. Alue Peunyareng, Ujong Tanoh Darat, Meureubo, Kabupaten Aceh Barat, Aceh 23681

Location
Kab. aceh barat,

Aceh

INDONESIA

Abstract

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Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Rollis Juliansyah

Contact Email rollisjuliansyah@utu.ac.id

Phone +6285277071135

Journal Mail Official ekombis@utu.ac.id

Editorial Address Jl. Alue Peunyareng, Ujong Tanoh Darat, Meureubo, Kabupaten Aceh Barat, Aceh 23681

Location Kab. aceh barat, Aceh INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Rollis Juliansyah

Contact Email
rollisjuliansyah@utu.ac.id

Phone
+6285277071135

Journal Mail Official
ekombis@utu.ac.id

Editorial Address
Jl. Alue Peunyareng, Ujong Tanoh Darat, Meureubo, Kabupaten Aceh Barat, Aceh 23681

Location
Kab. aceh barat,

Aceh

INDONESIA