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Ainun Zairinah
Sekolah Tinggi Ilmu Ekonomi Lhokseumawe
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PENGARUH KECUKUPAN ANGGARAN DAN PARTISIPASI PENGANGGARAN TERHADAP KINERJA MANAJERIAL PADA PEMERINTAHAN KABUPATEN ACEH UTARA Fitriani Fitriani; Ainun Zairinah
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 2 No 3 (2016)
Publisher : LPPM STIE Lhokseumawe

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh kecukupan anggaran manajer dan partisipasi penganggaran terhadap kinerja manajerial pada Pemerintahan Aceh Utara. Pengumpulan data dilakukan dengan menggunakan metode mail survey, pada Pemerintahan Aceh Utara, 83 kuesioner. Analisis data dalam penelitian ini menggunakan SPSS, yang dibantu dengan program aplikasi SPSS versi 19.0. Model yang diajukan dalam penelitian ini berhasil memenuhi suatu model. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh positif dan tidak signifikan Kecukupan anggaran berpengaruh positif dan signifikan terhadap kinerja manajer. Kecukupan anggaran berpengaruh positif dan signifikan terhadap partisipasi penganggaran.
PENGARUH TINGKAT LIKUIDITAS DAN SOLVABILITAS TERHADAP KINERJA PERUSAHAAN BARANG KONSUMSI DI BURSA EFEK INDONESIA Cut Nora Ayunda; Ainun Zairinah
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 2 No 1 (2016)
Publisher : LPPM STIE Lhokseumawe

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This study, entitled "The Influence of Liquidity and Solvency Performance Against Consumer Goods Company in Bursa Efek Indonesia". The purpose of the study was to examine the effect of the level of liquidity and solvency levels on the performance of consumer goods companies listed in Indonesia Stock Exchange. The data used in this research is secondary data, time series data (time series) 2009-2013. The source data comes from consumer goods company 6 food and beverage industry sectors listed on the Indonesia Stock Exchange. Data processing was performed with SPSS. The results showed that: (1) The level of liquidity and solvency levels have a relationship (correlation) with the performance of companies that are consumer goods sector, the food and beverage industry are listed on the Indonesia Stock Exchange; (2) The level of liquidity and solvency levels have to explain the performance of the company influence consumer goods sector, the food and beverage industry are listed on the Indonesia Stock Exchange amounted to 15.6 %% while the remaining 84.4% is influenced by other variables outside the model of this research; (3) In partial liquidity level does not significantly influence the company's performance consumer goods sector, the food and beverage industry are listed on the Indonesia Stock Exchange; (4) The level of solvency does not significantly influence the company's performance consumer goods sector, the food and beverage industry are listed on the Indonesia Stock Exchange; and (5) Testing simultaneously, the level of liquidity and solvency levels have a significant effect on the performance of consumer goods companies food and beverage industry sectors listed on the Indonesia Stock Exchange.
PENGARUH KINERJA KEUANGAN TERHADAP PROFITABILITAS PADA PT. PELABUHAN INDONESIA I (PERSERO) Taradiva Nabila; Ainun Zairinah
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 3 No 1 (2017)
Publisher : LPPM STIE Lhokseumawe

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This study aimed to examine the effect of asset growth and liquidity and simultaneous partial effect on profitability PT. Pelabuhan Indonesia I (Persero). The analytical method used in this research is multiple linear regression analysis. The results of this study indicate that (1) the regression coefficient value asset growth is not equal to zero, then H1 is accepted and can be interpreted that the asset growth effect on the level of profitability Return on Assets (ROA). (2) The value of the regression coefficient of liquidity is not equal to zero, then H1 is accepted and can be interpreted that the liquidity effect on the level of profitability Return on Assets (ROA). (3) Based on the draft terms of hypothesis testing to certify that the growth of liquidity of assets and the level of profitability Return on Assets (ROA) is the least. Referring to these requirements, the results of the study received Ha, ith it can be said that the growth of assets and liquidity simultaneously contributed to the increased profitability.
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 Cut Nora Ayunda Fitriani Fitriani Muhammad Rasyidin Nurul Husna Taradiva Nabila