ANALYSIS OF THE EFFECT OF TAX SANCTIONS AND EASE OF REPORTING IMPLEMENTATION ON COMPLIANCE IN TAXPAYERS

Liona Agustriana; Murni; Mahdalena; Asyifa; Ajirna

doi:10.54443/ijerlas.v4i5.1965

ANALYSIS OF THE EFFECT OF TAX SANCTIONS AND EASE OF REPORTING IMPLEMENTATION ON COMPLIANCE IN TAXPAYERS

Liona Agustriana

Murni

Mahdalena

Asyifa

Ajirna

Taxpayer compliance is a situation where taxpayers comply with all applicable tax regulations. Taxpayer compliance is a very important factor in achieving successful tax revenue. This study aims to determine how much influence tax sanctions and ease of reporting implementation have on compliance in doing taxpayers in Bireuen Regency. The strategy used in this research is a quantitative descriptive research strategy. The method used in this research is purposive sampling method. The sample in this study amounted to 400 respondents with different age groups and types of work. The data collection technique used was to conduct several interviews, observations and questionnaires. The results showed that there was a significant effect of tax sanctions on taxpayer compliance in carrying out their tax obligations. The ease of application of reporting that affects compliance in doing taxpayers. Then there is an effect of tax sanctions and ease of application of reporting on compliance in doing taxpayers simultaneously.

Keywords: Tax, Sanctions, ease of reporting implementation. Taxpayer compliance.

Abdullah, A., Bustami, K., Yusuf, Y., Hendiyani, D., & Saifrizal, M. (2024). THE EFFECT OF SOCIAL MEDIA AND SELLER AFFILIATION ON BRAND EQUITY IN UMKM IN LHOKSEUMAWE CITY. Jurnal Bina Bangsa Ekonomika, 18(1), 109-117. https://doi.org/10.46306/jbbe.v18i1.680

Azhari, A., Kamaruddin, K., & Simahatie, M. (2024). Job Creation Strategy in the MSME Sector in Indonesia. Economics : Journal Economics and Development, 16(1), 19–25. https://doi.org/10.51179/eko.v16i1.2655

Chadafi , MF, Sofyana , NN, & Chairani , QR (2022). The Role Of Electronic Word Of Mouth On Consumer Satisfaction And Its Impact On Reusing The Gofood Food Delivery Service Application In Medan City. Journal of Economics , 11 (03), 1050–1058. Retrieved from https://ejournal.seaninstitute.or.id/index.php/Ekonomi/article/view/827

Chadafi, M., & Kamaruddin, K. (2021). The Influence of Corporate Image on Consumer Trust and Its Impact on Online Purchasing Decisions in the Shopee Marketplace in Bireuen Regency. Eqien - Journal of Economics and Business , 8 (2), 208 -. https://doi.org/10.34308/eqien.v8i2.257

E. Rahmayanti, N. A, L. Maryasih and DH Achyar, "No Woman, No Tax Avoidance? A Study on CEO Gender in Indonesia," 2022 International Conference on Sustainable Islamic Business and Finance (SIBF) , Sakhir, Bahrain, 2022, pp. 25-29, doi: 10.1109/SIBF56821.2022.9939674.

Koko Bustami, & Muhammad Saifrizal. (2022). FINANCIAL LITERACY CAPABILITIES IN INCREASING FINANCIAL INCLUSION THROUGH SHARIA FINTECH. Journal of Economics, 11(03), 1073–1081. Retrieved from https://ejournal.seaninstitute.or.id/index.php/Ekonomi/article/view/832

Malik, I., & Murni, M. (2022). The Influence of Digital Economy and Technological Development on Sales Performance of Home Industry Terasi in Langsa City. Eqien - Journal of Economics and Business, 11(02), 322 -. https://doi. org/10.34308/eqien.v11i02.965

Murni, M., Malik, I., & Ula, N. (2023). The Effect of Liquidity and Profitability on Islamic Social Reporting Disclosure in Indonesian Islamic Commercial Banks. Negotium: Journal of Business Administration, 6(2), 260. https: //doi.org/10.29103/njiab.v6i2.15468

Saifrizal, M., & Yusuf, Y. (2023). FINANCIAL MANAGEMENT OF REGULAR BOS FUNDS AND ACCOUNTABILITY OF REGIONAL FINANCIAL REPORTING BASED ON PERMENDIKBUD NO. 6 OF 2021 IN LHOKSEUMAWE CITY. Cahaya Mandalika Journal ISSN 2721-4796 (online), 3(2), 1039-1047. https://doi.org/10.36312/jcm.v3i2.2172

Zalikha et al., 2022 . Islamic boarding school accounting practices in the framework of realizing the quality of Islamic Boarding School Financial Reports Int. J. Community Serv., Vol. 01 (02) (2022), pp. 187-196 https://ejournal.ipinternasional.com/index.php/ijcs/article/view/230/210

Simahatie, M., Aswadi, K., & Chadafi, MF (2024). Study of Accelerating Technology, Consumerism and Credit Risk Issues. Medan International Economics and Business, 2(1), 1121–1130

Aswadi K., Jamal A., Syahnur S., Nasir M. 'Renewable and Non-renewable Energy Consumption in Indonesia: Does it Matter for Economic Growth?', Int. J. Energy Econ. Policy, 13: 107 (2023).

Yusuf, M., Zalikha, Z., Ariska, E., & Mulyadi, M. (2024). The Influence of Taste, Price, Store Atmosphere, and Service Quality on Consumer Satisfaction at Warkop Gb 2. JIM: Jurnal Ilmiah Mahasiswa History Education, 9(2), 465–472. https://doi.org/10.24815/jimps.v9i2.30313

Agustiningsih, W., & Isroah, I. (2016). The Influence of E-Filing Implementation, Level of Tax Understanding and Taxpayer Awareness on Taxpayer Compliance at KPP Pratama Yogyakarta. Nominal Barometer of Accounting and Management Research , 5 (2), 107- 122.

Agus Widarjono. 2009. Introductory Econometrics and Its Applications, Third Edition. Yogyakarta: Econesia

Aini, Q. (2013). The Role of E-Registration Socialization on the Level of Compliance of Individual Taxpayers (Case Study at KPP Pratama Surabaya Wonocolo). Unesa Accounting Journal , 2 (1), 1-20.

Carl S. Warren, et al. 2014. Introduction to Accounting – Indonesian Adaptation . Jakarta: Salemba Four

Fadilah, K., & Sapari, S. (2020). The effect of implementing e-billing, e-filing and tax sanctions on taxpayer compliance. Journal of Accounting Science and Research (JIRA) , 9 (5).

Ghozali, Imam. 2005. “Application of Multivariate Analysis with SPSS Program”. Diponegoro University Publishing Agency

Goetz, J. P. & Lecomte, M. D. (1984). Ethnography and Qualitative design in educational research . Orlando: FL: Academic Press.

Gunadi. 2013. Comprehensive Income Tax Guide . Jakarta: Bee Media Indonesia

Hasugian, MJ (2018). The Influence of Taxpayer Awareness and Tax Sanctions on Individual Taxpayer Compliance at the Sibolga Pratama Tax Service Office.

Imam Ghozali. 2012. Multivariate Analysis Application with IBM SPSS 20 Program . 6th ed. Semarang: UNDIP.

INDONESIA, KKR DIRECTORATE GENERAL OF TAXES. Indonesia, PR (2007). General Provisions and Tax Procedures. Law number , 28 . Lecture, M. TAX LAW MATERIAL RESUME.

Kuncoro, Mudrajad (2013). “Research Methods for Business and Economics” 4th Edition. Jakarta: Erlangga.

Liberty Pandiangan, e-Filing Simplifies Tax Return Reporting , Bisnis Indonesia, 14 March 2005.

Liberty Pandiangan Indonesian Tax Review, e-Filing: A New Era in Indonesian Taxation , Volume IV, Edition 29, 2005.

Malhotra, 2007. Marketing Research : an applied orientation, pearson education, inc., fifth edition. New Jersey : USA

Mardiasmo, MBA (2016). TAXATION–Latest Edition . Andi Publisher.

Meliala, TS, & Oetomo, FW (2008). Taxation and Tax accounting.

Mohammad Zain. 2007. Tax Management. Second Edition . Jakarta: Salemba Four.

Mulyati, Y., & Ismanto, J. (2021). The Effect of E-Filing Implementation, Tax Knowledge and Tax Sanctions on Taxpayer Compliance among Ministry of Education and Culture Employees. Indonesian Journal of Sustainable Accounting , 4 (2), 139-155.

Nazir, Moh. 2005. Research Methods. Jakarta: Ghalia Indonesia

Nugroho, S. Analysis of the impact of tax administration sanctions on taxpayer awareness and compliance (Bachelor's thesis, Faculty of Islamic Education and Teaching, UIN Syarif Hidayatullah Jakarta).

Nurmantu, S., & Mas Rasmini, SE (2018). History and Definition of Tax.

Pandiangan, L. (2007). Modernization & reform of tax services: based on the latest law . Elex Media Komputindo.

Pranatawijaya, VH, Widiatry, W., Priskila, R., & Putra, PBAA (2019). Application of Likert scale and dichotomous scale in online questionnaire. Journal of Science and Informatics , 5 (2), 128-137.

Priyatno, D. (2011). Pocket book of statistical analysis of SPSS data . Media Pressindo.

PURBA, N. (2019). Implementation of Accounting Transaction Recording and Financial Reports in Small and Medium Enterprises CV Waringin Sida Rasa (Doctoral dissertation, Indonesian College of Economics Jakarta).

Rahayu, N. (2017). The influence of tax knowledge, strictness of tax sanctions, and tax amnesty on taxpayer compliance. Dewantara Accounting , 1 (1), 15-30.

Rahayu, SK (2013). Indonesian Taxation: Concepts and Formal Aspects. Yogyakarta: Graha Ilmu.

Ramadhan, S. (2021). Analysis of Taxpayer Non-Compliance at the Bireuen Regency KPP Pratama. Lentera: Scientific Journal of Science, Technology, Economics, Social, and Culture , 5 (5).

Resmi, S. (2008). Taxation: Theory and Cases. Jakarta: Salemba Empat.

Rifana, DA, Kusuma, IL, & Tho'in, M. (2021). Analysis of the Influence of Tax Service, Tax Sanctions, and Implementation of E-filling on Taxpayer Compliance at KPP Pratama Surakarta. Journal of Accounting and Taxation , 22 (1), 313.

Siallagan, H. (2020). Accounting Theory First Edition.

Siregar, .2015. Quantitative Research Methods. Jakarta: Prenadamedia Group

Sirlyani, UF, Haifa, H., & Yusuf, HF (2023). The Influence of Service Quality and Tax Sanctions on Taxpayer Compliance Through the Implementation of E-Filing. Riemba-Journal of Economic, Management, Business and Accounting Research , 1 (1), 152-165.

Siti Kurnia Rahayu. 2010. Indonesian Taxation, Concepts & Formal Aspects . Bandung: Graha Ilmu

Solekhah, P., & Supriono, S. (2018). The effect of implementing the e-filing system, tax understanding, taxpayer awareness and tax sanctions on individual taxpayer compliance at KPP Pratama Purworejo. Journal of Economic, Management, Accounting and Technology , 1 (1), 74-90.

Sujarweni, V. Wiratna. (2014). Research Methods: Complete, Practical, and Easy Understood. Yogyakarta: Pustaka Baru Press

Sugiarto and Wahyono .2005 . Modern Archives Management, From Conventional To Computer Based. Yogyakarta : Gava Media

Sugiyono. 2008. Qualitative Quantitative Research Methods and R&D. Bandung: ALPHABET

Sugiyono. 2010. Quantitative, Qualitative and R&D Research Methods. Second Edition. Bandung: Alfabeta

Sugiyono. 2013. Business Research Methods . Bandung: Alfabeta.

Sugiyono (2015). Mixed Methods Research Methods. Bandung: Alphabet

Sungkono, S., & Sugiyanti, S. (2018). Factors Influencing the Willingness of Individual Taxpayers to Pay Taxes Post Tax Amnesty Policy. JIFA (Journal of Islamic Finance and Accounting) , 1 (1)

Widi Widodo, 2010. Morality, culture and tax compliance . Bandung: Alfabeta.

Wijaya, Tony. 2013. Economic and Business Research Methods. Graha Ilmu, Yogyakarta

DAFTAR PUSTAKA

Abdullah, A., Bustami, K., Yusuf, Y., Hendiyani, D., & Saifrizal, M. (2024). PENGARUH MEDIA SOSIAL DAN AFILIASI PENJUAL TERHADAP BRAND EQUITY PADA UMKM DI KOTA LHOKSEUMAWE. Jurnal Bina Bangsa Ekonomika, 18(1), 109-117. https://doi.org/10.46306/jbbe.v18i1.680

Afriana, & Yusuf, M. (2022). Analisis Kinerja Pegawai Berdasarkan Kepemimpinan Camat, Budaya Organisasi Dan Bimbingan Teknis (Studi Kasus pada Pegawai Kecamatan di Kabupaten Bireuen). JURNAL KEBANGSAAN, 11(22), 1 - 8. https://doi.org/10.55178/jkb.v11i22.272

Amiruddin Hasan, Nurhasanah Nurhasanah, Martahadi Mardhani, Khairul Aswadi . (2023). Creative Industries And Regional Economic Growth: Time Series Evidence From Aceh, Indonesia . Journal of Economics Education and Entrepreneurship Vol 4, No 2 (2023)

Amiruddin Hasan, Nurhasanah Nurhasanah, Martahadi Mardhani, Khairul Aswadi . (2023). Creative Industries And Regional Economic Growth: Time Series Evidence From Aceh, Indonesia. Journal of Economics Education and Entrepreneurship Vol 4, No 2 (2023)

Asrida, A., Simahatie, M., Elfiana, E., Zahraini, Z., & Mangkuwinata, D. S. (2022). SWOT ANALYSIS AND MARKETING STRATEGY TO INCREASE HOME BUSINESS SALES VOLUME. Jurnal Ekonomi, 11(03), 1492–1495. Retrieved from https://ejournal.seaninstitute.or.id/index.php/Ekonomi/article/view/908

Aswadi K., Jamal A., Syahnur S., Nasir M. 'Renewable and Non-renewable Energy Consumption in Indonesia: Does it Matter for Economic Growth?', Int. J. Energy Econ. Policy, 13: 107 (2023).

Aswadi K., Mutia, R., Amiruddin., Hasan, I., Martahadi. 2017. Structural Change in Regional Economies: Empirical Evidence from Aceh, Indonesia. Jurnal: International Journal of Development and Economic Sustainability. Vol. 5 (6), pp. 21-30

Azhari, A., Kamaruddin Kamaruddin, I. M., & Simahatie, M. Are conventional rural banks more efficient than sharia: empirical evidence from dea. DOI10, 24198.

Azhari, A., Kamaruddin, K., & Simahatie, M. (2024). Strategi Penciptaan Lapangan Kerja Pada Sektor Umkm Di Indonesia. Ekonomika : Jurnal Ekonomi Dan Pembangunan, 16(1), 19–25. https://doi.org/10.51179/eko.v16i1.2655

Azhari, Muhammad Ferdiananda Chadafi, Y Yusniar. (2022). Pengaruh Self Efficacy, Iklim Organisasi, Quality Of Work Life Terhadap Kepuasan Dan Kinerja Karyawan. Vol 15, No 1AMONG MAKARTI: JURNAL EKONOMI DAN BISNIS

Chadafi, M. F., Sofyana, N. N., & Chairani, Q. R. (2022). The Role Of Electronic Word Of Mouth On Consumer Satisfaction And Its Impact On Reusing The Gofood Food Delivery Service Application In Medan City. Jurnal Ekonomi, 11(03), 1050–1058. Retrieved from https://ejournal.seaninstitute.or.id/index.php/Ekonomi/article/view/827

Chadafi, M., & Kamaruddin, K. (2021). Pengaruh Citra Perusahaan Terhadap Kepercayaan Konsumen Dan Dampaknya Pada Keputusan Pembelian Online Di Marketplace Shopee Di Kabupaten Bireuen. Eqien - Jurnal Ekonomi Dan Bisnis, 8(2), 208 -. https://doi.org/10.34308/eqien.v8i2.257

E. Rahmayanti, N. A, L. Maryasih and D. H. Achyar, "No Woman, No Tax Avoidance? A Study on CEO Gender in Indonesia," 2022 International Conference on Sustainable Islamic Business and Finance (SIBF), Sakhir, Bahrain, 2022, pp. 25-29, doi: 10.1109/SIBF56821.2022.9939674.

Fatimah Zuhra. (2022). The Effect of Interpersonal Relationships on Job Satisfaction Through Organizational Culture at the Camat Office, Samalanga District, Bireuen Regency. International Journal of Economics (IJEC), 1(2), 396–404. https://doi.org/10.55299/ijec.v1i2.274

Fiki, A., Anwar, A., Aswadi, K., Dhin, C. N., Abubakar, A., Junaidi, M., & Maifizar, A. (2024). Pengaruh Fasilitas Belajar Terhadap Prestasi Belajar Siswa SMP Negeri 14 Kota Banda Aceh. Jurnal Dedikasi Pendidikan, 8(1), 249-266.

Idris Husin, Kamaruddin Kamaruddin. (2024). Analisis Kinerja Guru Berdasarkan Kepemimpinan Kepala Sekolah, Motivasi dan Kompetensi Guru (Studi pada SMP Negeri Se-Kecamatan Samalanga Kabupaten Bireuen). Journal Singkite Journal Volume 3 Issue 1 Pages 1-10

Intan nia, Fatanilam, Simahatie, M., & Chadafi, M. F. (2024). The Influence Of Service Quality, Price And Product Quality On Consumer Satisfaction In Digahouse Bireuen District. Medan International Economics and Business, 2(1), 780–790. http://jurnal.um-tapsel.ac.id/index.php/martabe/article/view/10575

Kamaruddin, Soemitra, A., Rahmani, N. A. B., Bakti, I. G. M. Y., & Azhari. (2024). THE EFFECT OF CUSTOMER SATISFACTION ON CUSTOMER LOYALTY THROUGH BRAND RELIGIOSITY IMAGE AS AN INTERVENING VARIABLE PENGARUH CUSTOMER SATISFACTION TERHADAP CUSTOMER LOYALTY. 26(2), 225–233.

Koko Bustami, & Muhammad Saifrizal. (2022). FINANCIAL LITERACY CAPABILITIES IN INCREASING FINANCIAL INCLUSION THROUGH SHARIA FINTECH. Jurnal Ekonomi, 11(03), 1073–1081. Retrieved from https://ejournal.seaninstitute.or.id/index.php/Ekonomi/article/view/832

Lianda, P. Y., Priantana, R. D., & Aswadi, K. (2021). Analisis Pengaruh Pajak Daerah Dan Retribusi Daerah Terhadap Pertumbuhan Ekonomi Di Aceh. Jurnal Mahasiswa Akuntansi Samudra, 2(3), 153-159.

Mai, S., & Iba, Z. (2022). Pengaruh Gaji, Promosi Jabatan, Dan Rekan Kerja Terhadap Kepuasan Kerja Karyawan Pt. Bank Rakyat Indonesia (Persero) Tbk, Kantor Cabang Bireuen. IndOmera, 2(3), 12–20. https://doi.org/10.55178/idm.v2i3.210

Malik, I., & Murni, M. (2022). Pengaruh Ekonomi Digital Dan Perkembangan Teknologi Terhadap Kinerja Penjualan Home Industri Terasi Kota Langsa. Eqien - Jurnal Ekonomi Dan Bisnis, 11(02), 322 -. https://doi.org/10.34308/eqien.v11i02.965

Masri, M., Iba, Z., & Simahatie, M. (2024). Analisis Kinerja Pegawai Berdasarkan Faktor Sdm, Kedisiplinan Dan Budaya Organisasi Pada Lapas Kelas Iib Bireuen. IndOmera, 5(9), 1-10. https://doi.org/10.55178/idm.v5i9.331

Mirza, M., & Yanna, S. . (2022). Pengaruh Kualitas Pelayanan Terhadap Kepuasan Wajib Pajak Dalam Pembayaran Pajak Kendaraan Bermotor Pada Kantor Samsat UPTD . Lentera : Jurnal Ilmiah Sains, Teknologi, Ekonomi, Sosial, Dan Budaya, 6(2), 31–34.

Muhammad Soleh, Elvina Elvina, Abd. Halim, Zuriani Ritonga (2022). The Effect of Individual Personality, Capabilities, Commitments and Work Facilities on Performance of Employees of the Regional Disaster Management Agency of Labuhanbatu Regency. Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Volume 5, No 1, Page: 5061-5073 e-ISSN: 2615-3076 (Online), p-ISSN: 2615-1715 (Print) www.bircu-journal.com/index.php/birci

Munawarah, Rahmi, Aryanie, I., Bariah, C., Nurjannah, Ariska, E., Iskandar, & Simahatie, M. (2023). Penyuluhan Tentang Literasi Keuangan Digital Pada Perempuan Di Desa Cot Mesjid Kabupaten Bireuen. MARTABE : Jurnal Pengabdian Masyarakat│, 6, 789–795.

Murni, M., Malik, I., & Ula, N. (2023). Pengaruh Likuiditas Dan Profitabilitas Terhadap Pengungkapan Islamic Social Reporting Pada Bank Umum Syariah Indonesia. Negotium: Jurnal Ilmu Administrasi Bisnis, 6(2), 260. https://doi.org/10.29103/njiab.v6i2.15468

Nasution, A. A., Baginda Harahap, Zuriani Ritonga, & Nurjannah. (2022). The Influence of Product Quality, Promotion and Design on Purchase Decisions for Yamaha Nmax Motor Vehicles SPSS Application Based. International Journal of Economics (IJEC), 1(1), 01–13. https://doi.org/10.55299/ijec.v1i1.6

Nurhayati, A., Fata, K., Yusrawina, Y., & Chadafi, M. F. (2023). Determinasi Daya Tarik, Physical Evidence, Dan Viral Marketing Terhadap Minat Berkunjung Kembali Pada Objek Wisata Hutan Lindung Kota Langsa Dengan Kepuasan Sebagai Variabel Intervening. Nusantara: Jurnal Ilmu Pengetahuan Sosial, 10(10), 4906–4918.

Rahmayanti, Ella, and Khairul Aswadi. "Cash dividend: Debt policy and liquidity in Indonesian consumer cyclicals company." International Review of Economics and Financial Issues 1.1 (2024): 25-37.

Ramli Jalal, Mulyadi Mulyadi, Konadi Win. (2023). Pengaruh Rotasi Kerja, Motivasi Kerja Dan Semangat Kerja Terhadap Kinerja Pegawai Dinas Pendidikan Dan Kebudayaan Kabupaten Bireuen. Jurnal Jurnal Kebangsaan Jilid 12 Terbitan 23 Halaman 38-45.

Rizal, K., Utami, T. P., & Aswadi, K. (2023). Bagaimana Persepsi Mahasiswa terhadap Pergeseran Pola Pembelajaran setelah Pandemi COVID-19?. Jurnal Jeumpa, 10(1), 37-48.

Roni, J., Arief Syarifuddin, E., & Ferdiananda Chadafi, M. (2024). Pengaruh Iklim Organisasi dan Efikasi Diri terhadap Kepuasan Kerja dan Dampaknya terhadap Kinerja Karyawan Bank Aceh Syariah Cabang Bireuen. IndOmera, 5(9), 61-69. https://doi.org/10.55178/idm.v5i9.337

Saifrizal, M., & Yusuf, Y. (2023). PENGELOLAAN KEUANGAN DANA BOS REGULER DAN AKUNTABILITAS PELAPORAN KEUANGAN DAERAH BERDASARKAN PERMENDIKBUD NO. 6 TAHUN 2021 DI KOTA LHOKSEUMAWE. Jurnal Cahaya Mandalika ISSN 2721-4796 (online), 3(2), 1039-1047. https://doi.org/10.36312/jcm.v3i2.2172

Samir Sabri & Kamaruddin Kamaruddin. (2023). Analisis Kinerja guru berdasarkan aspek Kompensasi, Punishment dan Budaya Kerja di SDIT Assalam Islamic School Juenieb Kabupaten Bireuen. Journal peusangan (Almuslim Journal of Education Management) Volume 1 Issue 2 Pages 61-69

Simahatie, M. (2024). How is the implementation of Islamic accounting system for profit-sharing investment in Islamic banks?. Review of Business and Accounting Research, 1(2).

Simahatie, M., & Inuzula, L. (2022). Effect of Fundamental Factors on Stock Return (On LQ-45 Index Companies In Indonesia Stock Exchange 2017-2020). Journal of Accounting Research, Utility Finance and Digital Assets, 1(1), 11-18. https://doi.org/10.54443/jaruda.v1i1.2

Simahatie, M., & Inuzula, L. (2022). Study of Literature Researching Factors Affecting Problem Financing in Indonesia's Sharia Banking During 2017-2021. Journal of Accounting Research, Utility Finance and Digital Assets, 1(1), 27-36.

Simahatie, M., & Mangkuwinata, D. S. (2022). Swot Analysis And Marketing Strategy To Increase Home Business Sales Volume. Jurnal Ekonomi, 11(03), 1492–1495

Simahatie, M., Asmuni, A., Rokan, M. K., & Umikaromah, U. (2024). CONVENTIONAL BANK CUSTOMER MIGRATION POST THE IMPLEMENTATION OF SHARIA FINANCIAL INSTITUTIONS QANUN NO. 11 YEAR 2018 IN ACEH. International Journal of Artificial Intelligence Research, 7(1.1).

Simahatie, M., Aswadi, K., & Chadafi, M. F. (2024). Study of Accelerating Technology, Consumerism and Credit Risk Issues. Medan International Economics and Business, 2(1), 1121–1130

Simahatie, M., Aswadi, K., & Chadafi, M. F. (2024). Study of Accelerating Technology, Consumerism and Credit Risk Issues. Medan International Economics and Business, 2(1), 1121–1130.

Simahatie, M., Aswadi, K., & Chadafi, M. F. (2024, July). Study of Accelerating Technology, Consumerism and Credit Risk Issues. In Proceeding Medan International Conference on Economic and Business (Vol. 2, pp. 1121-1130).

Syahriani, E., Muhammad,S., Sirojuzilam,L., Syahnur, S. 2015. Natural Gas Trading and Economic Growth Convergence in Asia Pasific Region. Jurnal: International Journal of Contemporary Applied Sciences. Jurnal: International Journal of Contemporary Applied Sciences., Vol. 12 (2), pp 14-26.

Syaripuddin. 2021. Tourism Destination Development Strategy Central Aceh. Jurnal: International Journal of Educational Research & Social Sciences. Vol. 02 (2), pp. 391-396

Yusuf, M., Karyono, O. 2020. The Effect of Strategic Leadership and Motivation Towards Satisfaction and its Impact on Employee Performance. Jurnal: International Journal of Advanced Science and Technology. Vol. 5 (29), pp. 6120-6124

Yusuf, M., Zalikha, Z., Ariska, E., & Mulyadi, M. (2024). The Influence of Taste, Price, Store Atmosphere, and Service Quality on Consumer Satisfaction at Warkop Gb 2. JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah, 9(2), 465–472. https://doi.org/10.24815/jimps.v9i2.30313

Zalikha et al., 2022. Islamic boarding school accounting practices in the framework of realizing the quality of Islamic Boarding School Financial Reports Int. J. Community Serv., Vol. 01 (02) (2022), pp. 187-196 https://ejournal.ipinternasional.com/index.php/ijcs/article/view/230/210

Zulfikar. 2022. Pengembangan Media Pembelajaran Interaktif Berbasis Android dalam Pengenalan Huruf, Angka, Warna, Hewan, Buah, dan Huruf Hijaiyah. Jurnal: Jurnal Ilmu-Ilmu Kependidikan ITQAN. Vol. 13 (2), pp. 209-220

Absah, Y., Sadalia, I., Yuliaty, T., & Ilham, R. N. (2023). Msmes In Medan City During the New Normal. Quality - Access to Success, 24(193), 322–327. https://doi.org/10.47750/QAS/24.193.36

Cen, C. C., Cahyadi, W., Cahyadi, L., Candrasa, L., Sinurat, M., Ilham, R. N., & Saputra, J. (2021). Factors that affect competence and affective commitment and its implication on job performance: a case study of Stie Medan, Indonesia. Proceedings of the International Conference on Industrial Engineering and Operations Management, 12, 4863–4870. https://doi.org/10.46254/an11.20210842

Fuadi, Hasibuan, A. F. H., Ilham, R. N., Falahuddin, Wahyuddin, Khaddafi, M., Munandar, & Saputra, J. (2021). Investigating the effect of micro Waqf bank sector expansion on poverty alleviation: An evidence from Indonesia rural communities. Proceedings of the International Conference on Industrial Engineering and Operations Management, 4150–4158. https://doi.org/10.46254/an11.20210745

Heikal, M., Ilham, R. N., Khaddafi, M., & Fuadi. (2022). Accelerate Economic Growth of Lhokseumawe City with Application of Supply Chain and Main Strategic Commodity Model Based on Sharia During the Covid-19 Pandemic. Quality - Access to Success, 23(191), 137–142. https://doi.org/10.47750/QAS/23.191.16

Ilham, R. N., Erlina, Fachrudin, K. A., Silalahi, A. S., & Saputra, J. (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 Supply Chain Management, 8(5), 1066–1069.

Ilham, R. N., Erlina, Fachrudin, K. A., Silalahi, A. S., Saputra, J., & Albra, W. (2019). Investigation of the bitcoin effects on the country revenues via virtual tax transactions for purchasing management. International Journal of Supply Chain Management, 8(6), 737–740.

Mahdawi, Ratnawati, N., Saputra, J., Ilham, R. N., Siahaan, R., Jayanti, S. E., Sinurat, M., & Nainggolan, P. (2021). The effect of population growth on economic growth: An evidence from Indonesia. Proceedings of the International Conference on Industrial Engineering and Operations Management, July, 141–148. https://doi.org/10.46254/an11.20210843

Mahdawi, Triyono, Sinaga, S., Collyn, D., Zalukhu, R. S., Saputra, J., Ilham, R. N., & Harianto, S. (2021). Analyzing the banks’ performance through financial statements: An application of the modified du pont method. Proceedings of the International Conference on Industrial Engineering and Operations Management, 5593–5600. https://doi.org/10.46254/an11.20210947

Sadalia, I., Fadli, Ilham, R. N., Sinurat, M., Saputra, J., & Putri, D. E. (2021). Does social media affect banking industry financial performance in Indonesia. Proceedings of the International Conference on Industrial Engineering and Operations Management, 3454–3459. https://doi.org/10.46254/an11.20210620

Sadalia, I., Muharam, H., Mulyana, A., Saputra, J., & Ilham, R. N. (2020). A structural relationship of entrepreneurial orientation and innovation through supply chain management on competitive advantage of SMEs in North Sumatera, Indonesia: The mediating role of financing factor. International Journal of Supply Chain Management, 9(4), 237–243.

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

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

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

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

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

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

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

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

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

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.

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

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

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

Nur Ilham, R., Arliansyah, A., Juanda, R. ., Sinta, I. ., Multazam, M. ., & Syahputri, L. . (2022). APPLICATION OF GOOD CORPORATE GOVERNANCE PRINCIPLES IN IMPROVING BENEFITS OF STATE-OWNED ENTERPRISES (An Emperical Evidence from Indonesian Stock Exchange at Moment of Covid-19). International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS), 2(5), 761–772. https://doi.org/10.54443/ijebas.v2i5.410

Rico Nur Ilham, Irada Sinta, & Mangasi Sinurat. (2022). THE EFFECT OF TECHNICAL ANALYSIS ON CRYPTOCURRENCY INVESTMENT RETURNS WITH THE 5 (FIVE) HIGHEST MARKET CAPITALIZATIONS IN INDONESIA. Jurnal Ekonomi, 11(02), 1022–1035. Retrieved from http://ejournal.seaninstitute.or.id/index.php/Ekonomi/article/view/481

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

Wayan Mertha, I. ., & Mahfud, M. (2022). HISTORY LEARNING BASED ON WORDWALL APPLICATIONS TO IMPROVE STUDENT LEARNING RESULTS CLASS X IPS IN MA AS’ADIYAH KETAPANG. International Journal of Educational Review, Law And Social Sciences (IJERLAS), 2(5), 507–612. https://doi.org/10.54443/ijerlas.v2i5.369

Mahfud, M., Yudiana, I. K., & Sariyanto, S. (2022). HISTORY OF BANYUWANGI KALIKLATAK PLANTATION AND ITS IMPACT ON SURROUNDING COMMUNITIES. International Journal of Educational Review, Law And Social Sciences (IJERLAS), 3(1), 91–104. https://doi.org/10.54443/ijerlas.v3i1.492

Mahfud et all (2021). PEMANFAATAN TRADISI RESIK LAWON SUKU USING SEBAGAI SUMBER BELAJAR SEJARAH LOKAL PADA SMA DI BANYUWANGI. Media Bina Ilmiah Vol.16 No.3 Oktober 2021. http://ejurnal.binawakya.or.id/index.php/MBI/article/view/1294/pdf

Sinta, I., Nur Ilham, R. ., Authar ND, M. ., M. Subhan, & Amru Usman. (2022). UTILIZATION OF DIGITAL MEDIA IN MARKETING GAYO ARABICA COFFEE. IRPITAGE JOURNAL, 2(3), 103–108. https://doi.org/10.54443/irpitage.v2i3.467

Nur Ilham, R., Arliansyah, A., Juanda, R. ., Sinta, I. ., Multazam, M. ., & Syahputri, L. . (2022). APPLICATION OF GOOD CORPORATE GOVERNANCE PRINCIPLES IN IMPROVING BENEFITS OF STATE-OWNED ENTERPRISES (An Emperical Evidence from Indonesian Stock Exchange at Moment of Covid-19). International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS), 2(5), 761–772. https://doi.org/10.54443/ijebas.v2i5.410

Mahfud et all (2020). Developing a Problem-Based Learning Model through E-Learning for Historical Subjects to Enhance Students Learning Outcomes at SMA Negeri 1 Rogojampi. IOP Conf. Series: Earth and Environmental Science 485 (2020) 012014 doi:10.1088/1755-1315/485/1/012014

Bhat, R. M., & Rajeshwari, R. (2022). Social Status of Women in Early Kashmir. Journal homepage: www. ijrpr. com ISSN, 2582(7421), 26-31.

Bhat, R. M. (2022). An Analytical Study of the Kushan Rule in Kashmir. Journal of Psychology and Political Science (JPPS) ISSN 2799-1024, 2(04), 9-14.

Bhat, R. M. (2022). A Historical Study of Prostitution. Journal of Media, Culture and Communication (JMCC) ISSN: 2799-1245, 2(04), 1-6.

Bhat, R. M. (2022). Women Exploitation in the Contemporary India: Importance of Media to Impede it. Journal of Women Empowerment and Studies (JWES) ISSN: 2799-1253, 2(02), 27-30.

Bhat, R. M. (2022). Dr. BR Ambedkar’s Views on Religion and Conversion to Buddhism: An Analytical Study. Journal of Legal Subjects (JLS) ISSN, 25-31.

Bhat, R. M. (2022). Ghandian Phase: Mahila-Samitis and the Role of Women in the Indian National Movement. Journal of Women Empowerment and Studies (JWES) ISSN: 2799-1253, 2(01), 26-29.

Bhat, R. M. (2021). Reign of Utpala Dyansty with Special Reference to Avantiverman (855-883 AD): His Irrigation Works and Agricultural Development-A Historical Study. International Journal of Agriculture and Animal Production (IJAAP) ISSN 2799-0907, 1(02), 10-16.

Bhat, R. M. (2022). CULTURAL HERITAGE OF EARLY KASHMIR-A STUDY. International Journal of Educational Review, Law And Social Sciences (IJERLAS), 2(4), 571-576.

Bhat, R. M. (2019). Ghadar Movement: Har Dayal and His Ideological Formulations. Think India Journal, 22(14), 2353-2363.

Bhat, R. M. (2022). Legacy of Buddhism in Kashmir. Journal of Psychology and Political Science (JPPS) ISSN 2799-1024, 2(03), 23-30.

Bhat, R. M. (2018). Shawl Industry in Kashmir from 1846-1907 with Special Reference to the Dogra Rule. In Source: Proceedings of the South Indian History Congress (Vol. 38, pp. 554-557).

Bhat, R. M. (2023). DR. BHIM RAO AMBEDKAR’S ADVOCACY OF WOMEN RIGHTS. MORFAI JOURNAL, 2(4), 730-736.

Bhat, R. M. (2023). THE GHADAR MOVEMENT: IGNITING THE FLAME OF FREEDOM IN INDIA. International Journal of Educational Review, Law And Social Sciences (IJERLAS), 3(4), 1123-1131.

Bhat, R. M., Rajan, P., & Gamage, L. (2023). Redressing Historical Bias: Exploring the Path to an Accurate Representation of the Past. Journal of Social Science, 4(3), 698-705.

Bhat, R. M. (2022). Queen Yasovati: A Descriptive Study on her Leadership in the Kingdom of Kashmir. Journal of Psychology and Political Science (JPPS) ISSN 2799-1024, 2(05), 11-17.

Bhat, R. M., & Rajeshwari, R. (2022, December). DIASPORIC CULTURE AND INTERNATIONAL RELATIONS-A HISTORICAL STUDY. In International Conference on Health Science, Green Economics, Educational Review and Technology (Vol. 4, pp. 41-46).

Bhat, R. M. (2022). Historical Review of Indian Constitution. TRADITIONAL JOURNAL OF LAW AND SOCIAL SCIENCES, 1(02), 100-110.

Bhat, R. M., Silllalee, A., & Kandasamy, L. S. (2023). Concepts and Contexts: The Interplay of Philosophy and History in Understanding Human Society. East Asian Journal of Multidisciplinary Research, 2(6), 2581-2590.