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Edi Zulfiar
Sekolah Tinggi Ilmu Ekonomi Lhokseumawe
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PENGARUH SISTEM PENGENDALIAN INTERNAL PEMERINTAH DAN PEMAHAMAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KEUANGAN (Studi pada Dinas dan Badan Pemerintah Kabupaten Aceh Utara) Safrida Hanum; Edi Zulfiar; Neo Agustina
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 3 No 3 (2017)
Publisher : LPPM STIE Lhokseumawe

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This study aims to examine the influence of internal control system of government and understanding of accounting information system to financial performance at North Aceh District Office and Government Agency. Data used in this research is primary data by dividing questionnaire to 104 employees as sample of research. Data processing is done through multiple linear equations model. The results showed that: Partially, the government's internal control system significantly influences the financial performance at North Aceh District Office and Government Agency. Understanding of accounting information system has a significant effect on financial performance at North Aceh District Office and Government Agency. Simultaneously, the government's internal control system and the understanding of accounting information system have a significant effect on financial performance at North Aceh District Office and Government Agency. The government's internal control system and the understanding of accounting information systems have a very strong relationship with the financial performance at North Aceh District Office and Government Agency. The government's internal control system and the understanding of the accounting information system have the ability to explain the impact on financial performance at North Aceh District Office and Government Agency of 77.9%. While the rest is influenced by other variables outside this research model.
PENGARUH TRANSPARANSI DAN AKUNTABILITAS TERHADAP PENGELOLAAN PENDAPATAN ASLI DAERAH DI KOTA LHOKSEUMAWE Cut Humaira; Edi Zulfiar; Maryana Maryana
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 5 No 2 (2019)
Publisher : LPPM STIE Lhokseumawe

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This research is about the effect of transparency and accountability on the management of local revenue at the Regional Financial and Asset Management Agency (BPKAD) of Lhokseumawe City. The purpose of this study is to examine the effect of transparency and accountability on the management of local revenue at the Regional Financial and Asset Agency (BPKAD) Lhokseumawe City. The data used in this study is a questionnaire to 29 employees who are used as research samples. Data processing was carried out with the help of multiple linear regression models with the SPSS version 17 program. The results showed that transparency and accountability had an effect on the management of local revenue at the Regional Finance and Asset Agency (BPKAD) Lhokseumawe City.
ANALISIS PREDIKSI KEBANGKRUTAN PADA PERUSAHAAN PERTAMBANGAN BATUBARADI BURSA EFEK INDONESIA PERIODE 2013-2015 Sri Marliawati; Ghazali Syamni; Edi Zulfiar
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 2 No 3 (2016)
Publisher : LPPM STIE Lhokseumawe

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The purpose of this study is to predict the possibility of bankruptcy using Altman Z-Score Model in Coal Mining Companies listed in Indonesian Stock Exchange. This study uses analytical models Altman Z-Score to see how big the coal mining company bankruptcy prediction period 2013-2015. Calculating the each company's bankruptcy prediction on each totaling 19 companies. The data used in this study was obtained annual financial statements of coal mining companies listed on the Indonesia Stock Exchange. The analysis technique used is the bankruptcy Altman Z-score of four variables representing liquidity ratio (X1), profitability ratio (X2), profitability ratio (X3) and solvency ratio (X4). Produces the formula Z-Score = 6.56 X1 + 3.26 X2 + 6.72X3 + 1.05X4. within the Z-Score assessment criteria > 2.60 is categorized as a very healthy company. 1.10 < Zscore < 2.60 are in gray areas so that the chances were saved and the possibility of bankruptcy as much depends on the company's management policy decisions as decision makers and Z-score < 1.10 is categorized category of financial distress and are at high risk so that the possibility of bankruptcy is very large. The study finds that there is the financial condition in coal mining companies during the observation year. Bumi Resources Tbk is the company that has the largest possibility of bankruptcy than others. This study also finds that the Altman Z-Score can be used to predict the possibility of bankruptcy.
Co-Authors Cut Humaira Ghazali Syamni Maryana Maryana Neo Agustina Safrida Hanum Sri Marliawati