Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) Akbis: Media Riset Akuntansi dan Bisnis
Neo Agustina
Sekolah Tinggi Ilmu Ekonomi Lhokseumawe
Arts Humanities Economics, Econometrics & Finance Social Sciences

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 9 Documents
Search

 1 
PENGARUH IMPLEMENTASI SISTEM AKUNTANSI, PENGELOLAAN KEUANGAN DAERAH DAN PENGAWASAN INTERNAL TERHADAP KINERJA KEUANGAN PEMERINTAH Neo Agustina; Ahmad Saifanur
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 5 No 3 (2019)
Publisher : LPPM STIE Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of accounting system implementation, regional financial management and internal supervision to government financial performance at SKPD of North Aceh Regency. This study uses primary data obtained by distributing questionnaires to 60 employees who serve as research samples. The data were analyzed using a multiple linear regression. The results of the study show that partially; the implementation of the accounting system and internal supervision has a significant effect to the government's financial performance at SKPD of North Aceh Regency. Regional financial management has effect not significant to government financial performance at SKPD of North Aceh Regency. The simultant, accounting system implementation, regional financial management and internal supervision has a significant effect to the government's financial performance at SKPD of North Aceh Regency, which is influenced about 59.8% and 40.2% influenced by other variables outside of this research.
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN (Studi pada DPKKD Kabupaten Aceh Utara) Ismail Ismail; Neo Agustina
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 2 No 3 (2016)
Publisher : LPPM STIE Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penerapan sistem informasi akuntansi mempengaruhi kualitas laporan keuangan pada Dinas Pengelolaan Keuangan dan Kekayaan Daerah Kabupaten Aceh Utara. Ini ditunjukkan oleh nilai koefisien regresi liniear untuk variabel sistem informasi akuntansi yang bernilai positif, yaitu nilai t hitung (5.672) > t tabel (1.990). Sehingga dengan sendirinya akan memberikan dampak positif pada peningkatan kualitas laporan keuangan dengan adanya penerapan sistem informasi akuntansi pada Dinas Pengelolaan Keuangan dan Kekayaan Daerah Kabupaten Aceh Utara.
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA Neo Agustina; Tri Mulyati
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 5 No 3 (2019)
Publisher : LPPM STIE Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was conducted on cigarette companies listed on the Indonesia Stock Exchange (BEI) in the 2010-2017 period. However, due to limited distance, time, and easier availability of information, data collection was based on secondary data, namely research on data collected after the fact. Research is carried out on an object within a certain period where the data taken is the financial reports of cigarette companies listed on the Indonesia Stock Exchange (BEI). Based on the research result, it shows that Return on Assets, Earning Per Share, Price Earning Per Ratio and Return on Equity together have an effect on stock prices.
ANALISIS PEMAHAMAN AKUNTANSI PADA PELAKU USAHA KULINER DI SEKITAR LHOKSUKON Irnianita Irnianita; Ghazali Syamni; Neo Agustina
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 3 No 1 (2017)
Publisher : LPPM STIE Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to analyze the understanding of accounting in the culinary business operators around Lhoksukon. Object research is around Lhoksukon, south Lhoksukon Gampong Mns. Pante, Mns. Asan, East Lhoksukon Sampoiniet, west Lhoksukon, KM 4, Matangkuli, Northern Lhoksukon Kede Lhoksukon, Landeng, Tanah Luas. The Data Collection Techniques used is Questionnaire. Descriptive Qualitative Data Analysis Methods. Research shows that businesses around Lhoksukon culinary already understand and implement accounting systems in business. Only a small number of businesses that do not understand and implement accounting systems in business. This illustrates that the culinary business operators have very limited knowledge of accounting.
PENGARUH RASIO CAMEL TERHADAP RETURN SAHAM PADA BANK BUKU 3 DI INDONESIA Nurazizah Nurazizah; Maryana Maryana; Neo Agustina
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 3 No 3 (2017)
Publisher : LPPM STIE Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to determine the effect CAMEL ratio consisting of CAR, NPL, BOPO, ROA and LDR to Stock Return in bank BUKU 3 in Indonesia 2010-2013. The population in this study are all the banks that are included in the category BUKU 3 of 15 conventional commercial banks. The sample was determined by purposive sampling technique in order to obtain a sample in accordance with predetermined criteria. The sample in this study, there are 8 conventional commercial bank. Analyzer used multiple linear regression. The results of analysis show that the CAR, NPL, BOPO, ROA and LDR partially no effect on Stock Return bank BUKU 3 in Indonesia, meaning H1, H2, H3, H4 and H5 rejected. Simultaneously CAR, NPL, BOPO, ROA and LDR no effect on Stock Return bank BUKU 3 in Indonesia, meaning H6 rejected.
PERSEPSI YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN (Survey pada Aparatur Pemerintahan Kabupaten Aceh Utara) Silvia Silvia; Zulkarnaini Zulkarnaini; Neo Agustina
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 3 No 2 (2017)
Publisher : LPPM STIE Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh komitmen organisasi, penerapan standar akuntansi pemerintah, dan sistem informasi akuntansi keuangan daerah secara bersama-sama terhadap kualitas laporan keuangan pada aparatur pemerintahan Kabupaten Aceh Utara .Data yang digunakan dalam penelitian ini berupa data primer dengan membagi kuesioner kepada 151 aparatur pemerintahan yang dijadikan sebagai sampel penelitian. Pengolahan data dilakukan dengan bantuan model persamaan linier berganda. Hasil penelitian menunjukan bahwa: Secara parsial komitmen organisasi tidak berpengaruh signifikan terhadap kualitas laporan keuangan, penerapan standar akuntansi pemerintah berpengaruh signifikan terhadap kualitas laporan keuangan dan pemanfaatan sistem informasi akuntansi keuangan daerah berpengaruh signifikan terhadap kualitas laporan keuangan pada Aparatur Pemerintahan Kabupaten Aceh Utara. Secara simultan komitmen organisasi, penerapan standar akuntansi pemerintah dan pemanfaatan sistem informasi akuntansi keuangan daerah berpengaruh signifikan terhadap kualitas laporan keuangan pada Aparatur Pemerintahan Kabupaten Aceh Utara. Komitmen organisasi, penerapan standar akuntansi pemerintah dan pemanfaatan sistem informasi akuntansi keuangan daerah mempunyai hubungan yang kuat dengan kualitas laporan keuangan pada Aparatur Pemerintahan Kabupaten Aceh Utara. Komitmen organisasi, penerapan standar akuntansi pemerintah dan pemanfaatan sistem informasi akuntansi keuangan daerah memiliki kemampuan dalam menjelaskan pengaruhnya terhadap kualitas laporan keuangan pada Aparatur Pemerintahan Kabupaten Aceh Utara
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL TERHADAP AKUNTABILITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN ACEH UTARA Eldis Ramdani; Neo Agustina
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 5 No 1 (2019)
Publisher : LPPM STIE Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of the implementation of accrual-based government accounting standards on the accountability of financial statements of the North Aceh District Government. The data used in this study are primary data as many as 70 samples with purposive sampling technique. The method used to analyze the independent variables with the dependent variable is a simple linear regression method and a classic assumption test. The results of the study are partial, the application of accrual-based government accounting standards has a significant influence on the accountability of financial statements in the North Aceh District Work Unit.
PENGARUH SELF ASSESSMENT SYSTEM TERHADAP KEPATUHAN MEMBAYAR PPN OLEH PENGUSAHA KENA PAJAK DI KOTA LHOKSEUMAWE (Survei pada Bengkel Sepeda Motor di Kota Lhokseumawe) Amidiyah Amidiyah; Edi Zulfiar; Neo Agustina
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 3 No 2 (2017)
Publisher : LPPM STIE Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study on the effect of Self Assessment System to compliance by employers to pay PPN taxable in Lhokseumawe. The purpose of this study is to determine the effect of the Self Assessment System to compliance by employers to pay PPN taxable in Lhokseumawe. The data used in this study are primary data by dividing questionnaires to 58 employers taxable motorcycle repair shop in Lhokseumawe were used as samples. The data processing is done with the help of a simple linear equation model SPSS version 16. The results showed that: Self Assessment System have a relationship (correlation) is very strong compliance by employers to pay PPN taxable in Lhokseumawe. Self Assessment System has the ability to explain its influence to pay PPN compliance by employers taxable in Lhokseumawe. Self Assessment System significantly influences compliance by employers to pay PPN taxable in Lhokseumawe.
Pengaruh Self Esteem dan Self Efficacy Terhadap Kualitas Audit (Studi Kasus Pada Inspektorat Kabupaten Bireun) Neo Agustina; Dewi Kemala Sari; Mulia Andirfa
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 6 NOMOR 2 TAHUN 2022
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v6i2.6230

Abstract

In ithe igovernment isector, iit iis inecessary ito icarry iout ian iaudit ito iensure ithat ithe imanagement iof istate ifinances iis icarried iout iproperly, itransparancy iand iaccountably iin iaccordance iwith ithe iapplicable ilaws iand iregulations iand ito iavoid icorrupt ipractices ion istate iassets. iThis istudy iaims ito iexamine ithe ieffect iof iself-esteem iand iself-efficacy ion iaudit iquality iat ithe iInspectorate iof iBireuen iRegency. iThe idata iused iin ithis istudy iis iprimary idata ias imany ias i36 isamples iwith isaturated isampling itechnique ior icensus. iThe imethod iused ito ianalyze ithe iindependent ivariable iwith ithe idependent ivariable iis ithe imultiple ilinear iregression imethod iand ithe iclassical iassumption itest. iThe iresults iof ithe istudy ipartially iself-esteem ihad ino ieffect ion iaudit iquality iat ithe iBireuen iRegency iInspectorate, iself-efficacy ihad ino isignificant ieffect ion iaudit iquality iat ithe iBireuen iRegency iInspectorate. iSimultaneously ishows ithat iself-esteem iand iself-efficacy ihave ia isignificant ieffect ion iaudit iquality iat ithe iBireuen iRegency iInspectorate.
Co-Authors Ahmad Saifanur Amidiyah Amidiyah Chairunnisa Chairunnisa Dewi Kemala Sari Edi Zulfiar Eldis Ramdani Ghazali Syamni Irnianita Irnianita Irwan Doni Ismail Ismail Maryana Maryana Mulia Andirfa Mulia Andirfa Neni Triana Nurazizah Nurazizah Silvia Silvia Syariafah Saphira Almadaly Tri Mulyati Zulkarnaini Zulkarnaini