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Muhammad Rasyidin
Sekolah Tinggi Ilmu Ekonomi Lhokseumawe
Arts Humanities Economics, Econometrics & Finance Social Sciences

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PENGARUH INVESTASI TERHADAP TINGKAT PENGANGGURAN DI KABUPATEN ACEH UTARA Muhammad Rasyidin; Cut Putri Mellita Sari; Miswar Miswar
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 3 No 2 (2017)
Publisher : LPPM STIE Lhokseumawe

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Abstract

This study aims to determine the effect of Investments Against Unemployment in North Aceh district. Data used in this study according to the source is a time series data (time series) that is data arranged chronologically according to the time on a variable data in this study in the form of annual data for 12 years (2003-2014). From the regression equation, know that the correlation coefficient (R) = 0.925 which shows that the degree of relationship (correlation) between the independent variables (Investments) and the dependent variable (unemployment) have a relationship (correlation) is very strong. Known coefficient of determination (R2) of = 0.856 or 85.6%. This means the dependent variable (investment) can be influenced by 85.6% and the rest influenced by other factors not included in this study. From the results of the determination (R2) or Investment Effect Against Unemployment In North Aceh regency relatively strong. Variable Investment (X) of the Unemployment (Y) has a value of 7.715 while table 2.22814. The calculation results show that t count> t table with a significance level of 0.00 or in other words, testing this hypothesis accept and reject Hi Ho. This means that the variable Investment (X) significantly affect unemployment (Y).
ANALISIS KINERJA KEUANGAN MENGENAI TINGKAT KESEHATAN BANK DENGAN MENGGUNAKAN METODE CAMELS PADA BANK ACEH DAN BANK SUMUT TAHUN 2008 – 2014 Kamisdi Kamisdi; Muhammad Rasyidin; Dewi Keumala Sari
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 3 No 3 (2017)
Publisher : LPPM STIE Lhokseumawe

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This study to analyze the financial performance of Bank Aceh and Bank SUMUT from 2012 s / d in 2014 in view by using the ratio of CAMELS. The source of the data obtained is secondary data from the Annual Report of Bank Aceh and Bank SUMUT in 2014. Data was collected by study of a literature. Data analysis techniques in this study using descriptive analysis CAMELS ratio in accordance with Bank Indonesia Regulation. The results showed that: The financial performance about the bank’s health rate, PT. Bank Aceh during the period 2012-2014 the bank categorized as "healthy", it is seen from the percentages obtained against CAMELS ratio is performed in this study. The generally, bank’s health rate of Bank SUMUT during the period 2012-2014 was categorized as "healthy", it is also seen from the percentages obtained against CAMELS ratio is performed in this study. PT. Bank Aceh on aspects of capital during 2012 and 2014 the CAR is ranked among 4 and 5. The health level of Bank SUMUT during the period 2012-2014, the overall average is between composite rank 1 and rank 2. This means that the composite as a whole can be said to be in good health. Overall it can be seen on the PT. Bank Aceh healthier than Bank SUMUT. It can be seen from the aspect of Assets, Management, Earnings, and Liquidity, owned by PT. Bank Aceh better than those owned by Bank SUMUT.
PENGARUH PENYERTAAN MODAL PEMERINTAH DAERAH TERHADAP KINERJA KEUANGAN BANK ACEH Herna Maulizar; Muhammad Rasyidin; Sri Wahyuni
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 3 No 3 (2017)
Publisher : LPPM STIE Lhokseumawe

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This research aims to determine the effect of capital participation of local governments to increase the performance of PT Bank Aceh. Analysis of the data used in this research is multiple regression with the annual financial statements of banks viewed as evidence of the Bank Aceh financial performance’s period 2008-2014. In this research, descriptive analysis was conducted in order to obtain a clearer picture of the set of data obtained and analyzed in order to determine whether the independent variables in the form of the Government (PMP), Return on Assets (ROA) and Return on Equity (ROE) effect on the dependent variable is financial performance. The results showed that the variables PMP, ROA, and ROE simultaneously affect financial performance. PMP partial variable effect on financial performance, RAO variables affect the financial performance and ROE effect on financial performance. Suggestions in this study are the Regional to governments should give more equity to local companies in order to prosper and advance the company's financial performance from year to year.
PENGARUH SISTEM PENGENDALIAN INTERNAL PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMERINTAH KABUPATEN ACEH UTARA Nurul Husna; Muhammad Rasyidin; Ainun Zairinah
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 3 No 2 (2017)
Publisher : LPPM STIE Lhokseumawe

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The purpose of this study is to examine the relationship of the internal control system of government to the quality of the financial statements at the North Aceh district government. The data processing is done with the help of simple linear equation models with SPSS. it is known that the coefficient of determination (adjusted R-square) of 0.162, meaning that 16.2% of the variation of the magnitude of the quality of financial reports can be explained by the Internal Control Systems. While the remaining 83.8% is explained by other variables outside the research model. There is that the coefficient of the independent variable internal control system (X) is positive, namely 0.553 with significant value-value of 0.000 (<0.05). This means that the first hypothesis which states "Internal control system positive effect. The value of the coefficient of the independent variable internal control system (X) is positive, namely 0.553 with significant value worth 0.000 (<0.05). This means that the first hypothesis which states "The system of internal control positive effect on the quality of financial reports" received. From the results of the analysis showed that the internal control system of positive and significant impact on the quality of financial statements of North Aceh District.
Co-Authors Ainun Zairinah Cut Putri Mellita Sari Dewi Keumala Sari Herna Maulizar Kamisdi Kamisdi Miswar Miswar Nurul Husna Sri Wahyuni