TREND ANALYSIS OF REGIONAL ORIGINAL INCOME IN SIMEULUE REGENCY

Authors

  • Lidiana Rosyah Universitas Malikussaleh / Program Study Manajemen
  • Marzuki Universitas Malikussaleh / Program Study Manajemen
  • Nurlela Universitas Malikussaleh / Program Study Manajemen
  • Munandar Universitas Malikussaleh / Program Study Manajemen

DOI:

https://doi.org/10.54443/jaruda.v1i2.17

Keywords:

regional taxes, regional levies, separated regional wealth, other legal pads and zakat

Abstract

Abstract
This study aims to analyze the trend of local tax revenues, regional levies, separated regional wealth management results, other legitimate local revenue and zakat in the Simeulue Regency Government during the 2011-2021 period. This study uses secondary data from 2011-2021. obtained from the Realization Report of the Regional Revenue and Expenditure Budget. The data analysis method used is descriptive quantitative and trend analysis. Trend analysis in this study, is used to see the tendency ofregional taxes, regional levies, results of separated regional wealth management, other legitimate PAD and zakatin each data series during the period 2011 - 2021. The results of the study found that the trend of local taxes increased, the trend of regional levies decreased, the trend of separated regional wealth increased, other trends in legitimate pads increased and the trend of zakat increased . This shows that the increase in the realization of regional taxes, regional levies, separated regional wealth, other legal pads, and zakat increases along with the increasing trend.

References

Anita (2016). Analisis Kontribusi Dan Trend Penerimaan Pajak Daerah, Retribusi Daerah Pada Pendapatan Asli Daerah Studi Pada Kabupaten Minahasa Utara Periode Tahun (2007-2013). Jurnal Berkala Ilmiah Efisiensi. Volume 16 No. 03 Tahun 2016.

Abdul Halim dan Muhammad Syam Kusufi, (2014). Akuntansi Sektor Publik: Akuntansi Keuangan Daerah. Edisi 4. Jakarta: Salemba Empat.

Bustani, B., Khaddafi, M. ., & Nur Ilham, R. (2022). REGIONAL FINANCIAL MANAGEMENT SYSTEM OF REGENCY/CITY REGIONAL ORIGINAL INCOME IN ACEH PROVINCE PERIOD YEAR 2016-2020. International Journal of Educational Review, Law And Social Sciences (IJERLAS), 2(3), 459–468. https://doi.org/10.54443/ijerlas.v2i3.277

Falahuddin, F., Fuadi, . F., Munandar, M., Juanda, R. ., & Nur Ilham, R. . (2022). INCREASING BUSINESS SUPPORTING CAPACITY IN MSMES BUSINESS GROUP TEMPE BUNGONG NANGGROE KERUPUK IN SYAMTALIRA ARON DISTRICT, UTARA ACEH REGENCY. IRPITAGE JOURNAL, 2(2), 65–68. https://doi.org/10.54443/irpitage.v2i2.313

Gani (2013), Analisis Penerimaan Retribusi Daerah Terhadap Peningkatan Pendapatan Asli Daerah Di Kota Gorontalo. Skripsi

Geovani, I. ., Nurkhotijah, S. ., Kurniawan, H. ., Milanie, F., & Nur Ilham, R. . (2021). JURIDICAL ANALYSIS OF VICTIMS OF THE ECONOMIC EXPLOITATION OF CHILDREN UNDER THE AGE TO REALIZE LEGAL PROTECTION FROM HUMAN RIGHTS ASPECTS: RESEARCH STUDY AT THE OFFICE OF SOCIAL AND COMMUNITY EMPOWERMENT IN BATAM CITY. International Journal of Educational Review, Law And Social Sciences (IJERLAS), 1(1), 45–52. https://doi.org/10.54443/ijerlas.v1i1.10

Hasibuan (2020). Analisis Pengaruh Pajak Daerah, Retribusi Daerah, dan Lain-Lain Pendapatan Asli Darah Yang Sah Terhadap Pendapatan Asli Daerah (Pad) Se-Kabupaten/Kota Di Provinsi Jawa Barat Tahun 2014-2018.

Kambu, Debby dan Steva (2015), Kontribusi pajak dan retribusi daerah terhadap pendapatan asli daerah Kabupaten Sorong. Jurnal Berkala Ilmiah Efisiensi. Vol 15, No 3

Lasta Irawan, A. ., Briggs, D. ., Muhammad Azami, T. ., & Nurfaliza, N. (2021). THE EFFECT OF POSITION PROMOTION ON EMPLOYEE SATISFACTION WITH COMPENSATION AS INTERVENING VARIABLES: (Case Study on Harvesting Employees of PT. Karya Hevea Indonesia). International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET), 1(1), 11–20. https://doi.org/10.54443/ijset.v1i1.2

Ilham, Rico Nur. et all (2019). Investigation of the Bitcoin Effects on the Country Revenues via Virtual Tax Transactions for Purchasing Management. International Journal of Suplly Management.Volume 8 No.6 December 2019.

Ilham, Rico Nur. et all (2019).. Comparative of the Supply Chain and Block Chains to Increase the Country Revenues via Virtual Tax Transactions and Replacing Future of Money. International Journal of Suplly Management.Volume 8 No.5 August 2019.

likdanawati, likdanawati, Yanita, Y., Hamdiah, H., Nur Ilham, R., & Sinta, I. (2022). EFFECT OF ORGANIZATIONAL COMMITMENT, WORK MOTIVATION AND LEADERSHIP STYLE ON EMPLOYEE PERFORMANCE OF PT. ACEH DISTRIBUS INDO RAYA. International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET), 1(8), 377–382. https://doi.org/10.54443/ijset.v1i8.41

Mardiasmo, (2018). Perpajakan Edisi Revisi Tahun 2018. Yogyakarta: Penerbit Andi.

Majied Sumatrani Saragih, M. ., Hikmah Saragih, U. ., & Nur Ilham, R. . (2021). RELATIONSHIP BETWEEN MOTIVATION AND EXTRINSIC MOTIVATION TO ICREASING ENTREPRENEURSHIP IMPLEMENTATION FROM SPP AL-FALAH GROUP AT BLOK 10 VILLAGE DOLOK MASIHUL. MORFAI JOURNAL, 1(1), 1–12. https://doi.org/10.54443/morfai.v1i1.11

Nur Ilham, R. ., Arliansyah, A., Juanda, R., Multazam, M. ., & Saifanur, A. . (2021). RELATHIONSIP BETWEEN MONEY VELOCITY AND INFLATION TO INCREASING STOCK INVESTMENT RETURN: EFFECTIVE STRATEGIC BY JAKARTA AUTOMATED TRADING SYSTEM NEXT GENERATION (JATS-NG) PLATFORM. International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS), 1(1), 87–92. https://doi.org/10.54443/ijebas.v1i1.27

Nur Ilham, R., Heikal, M. ., Khaddafi, M. ., F, F., Ichsan, I., F, F., Abbas, D. ., Fauzul Hakim Hasibuan, A. ., Munandar, M., & Chalirafi, C. (2021). Survey of Leading Commodities Of Aceh Province As Academic Effort To Join And Build The Country. IRPITAGE JOURNAL, 1(1), 13–18. https://doi.org/10.54443/irpitage.v1i1.19

Nur ilham, R., Likdanawati, L., Hamdiah, H., Adnan, A., & Sinta, I. . (2022). COMMUNITY SERVICE ACTIVITIES “SOCIALIZATION AVOID STUDY INVESTMENT” TO THE STUDENT BOND OF SERDANG BEDAGAI. IRPITAGE JOURNAL, 2(2), 61–64. https://doi.org/10.54443/irpitage.v2i2.312

Puspita sari (2015). Pengaruh Dana Alokasi Umum (DAU) dan Pendapatan Asli Daerah (PAD) Terhadap Belanja Langsung. Universitas Sumatra utara.

Riswan, (2014), Analisis Laporan Keuangan Sebagai Dasar Dalam Penilaian Kinerja Keuangan PT. Budi Satria Wahana Motor. Jurnal Akuntansi dan Keuangan. Vol .5 No.1 (93-121)

Persik Saerang dan Manossoh (2020), Analisis Trend Pendapatan Asli Daerah Pemerintah Kota Manado. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi. Vol 8, No 3

Rahmaniar, R., Subhan, S., Saharuddin, S., Nur Ilham, R. ., & Anwar, K. . (2022). THE INFLUENCE OF ENTREPRENEURSHIP ASPECTS ON THE SUCCESS OF THE CHIPS INDUSTRY IN MATANG GLUMPANG DUA AND PANTON PUMP. International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET), 1(7), 337–348. https://doi.org/10.54443/ijset.v1i7.36

Raza, Hendra (2011) Analisis potensi pendapatan asli daerah pemerintah Kota Lhokseumawe (Suatu analisis trend). Jurnal E-Mabis FE-Unimal, Volume 12, Nomor 3, Oktober 2011

Sandi, H. ., Afni Yunita, N. ., Heikal, M. ., Nur Ilham, R. ., & Sinta, I. . (2021). RELATIONSHIP BETWEEN BUDGET PARTICIPATION, JOB CHARACTERISTICS, EMOTIONAL INTELLIGENCE AND WORK MOTIVATION AS MEDIATOR VARIABLES TO STRENGTHENING USER POWER PERFORMANCE: AN EMPERICAL EVIDENCE FROM INDONESIA GOVERNMENT. MORFAI JOURNAL, 1(1), 36–48. https://doi.org/10.54443/morfai.v1i1.14

Sinta, I. ., Nur Ilham, R., Kumala Sari, D. ., M, M., Khaidir, K., & Ekamaida, E. (2021). Training The Processing Of Tomato Sauce For A Home-Based Business The Scale Of SMES. IRPITAGE JOURNAL, 1(1), 26–28. https://doi.org/10.54443/irpitage.v1i1.24

Sinurat, M. ., Heikal, M. ., Simanjuntak, A. ., Siahaan, R. ., & Nur Ilham, R. . (2021). PRODUCT QUALITY ON CONSUMER PURCHASE INTEREST WITH CUSTOMER SATISFACTION AS A VARIABLE INTERVENING IN BLACK ONLINE STORE HIGH CLICK MARKET: Case Study on Customers of the Tebing Tinggi Black Market Online Store. MORFAI JOURNAL, 1(1), 13–21. https://doi.org/10.54443/morfai.v1i1.12

Susila (2015). Analisis Sumber Pendapatan Asli Daerah (Pad) Dalam Pelaksanaan Otonomi Daerah Di Kabupaten Buleleng. Jurnlal Manajemen Indonesia. Vol. 3 No. 1

Qardawi, Yusuf, (2011), Hukum Zakat, Jakarta: Litera Antar Nusa.

Yusri (2016). Bahan Ajar Manajemen Keuangan Daerah.

Yusuf Iis, E., Wahyuddin, W., Thoyib, A., Nur Ilham, R., & Sinta, I. (2022). THE EFFECT OF CAREER DEVELOPMENT AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE WITH WORK MOTIVATION AS INTERVENING VARIABLE AT THE OFFICE OF AGRICULTURE AND LIVESTOCK IN ACEH. International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS), 2(2), 227–236. https://doi.org/10.54443/ijebas.v2i2.191

Yoyo, Sudaryo, et. all. 2017. Keuangan di Era Otonomi Daerah. Yogyakarta: Penerbit Andi.

Laws and Regulations:

Undang-Undang Nomor 32 Tahun 2004 tentang Pemerintah Daerah.

Undang-Undang Nomor 33 Tahun 2004 tentang Perimbangan antara Keuangan Pemerintah Pusat dan Pemerintah Daerah.

Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintah Daerah.

Qanun No 1 Tahun 2008 Tentang Pengelolaan Keuangan Aceh

Downloads

Published

2022-10-30

How to Cite

Rosyah, L., Marzuki, M., Nurlela, N., & Munandar, M. (2022). TREND ANALYSIS OF REGIONAL ORIGINAL INCOME IN SIMEULUE REGENCY. Journal of Accounting Research, Utility Finance and Digital Assets, 1(2), 89–98. https://doi.org/10.54443/jaruda.v1i2.17

Issue

Section

Articles