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All Journal Jurnal Akuntansi dan Pembangunan (JAKTABANGUN)
M. Luthfi Alfahmi
Sekolah Tinggi Ilmu Ekonomi Lhokseumawe
Arts Humanities Economics, Econometrics & Finance Social Sciences

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PENGARUH PAJAK HOTEL DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KOTA LHOKSEUMAWE Alfiandi Alfiandi; Mulia Andirfa; M. Luthfi Alfahmi
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 3 No 3 (2017)
Publisher : LPPM STIE Lhokseumawe

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Abstract

This study aimed to test the hotel and restaurant tax on revenue of Kota Lhokseumawe. The results of this study indicate that the Hotel and Restaurant Tax amounting to 2,570 temporary counts table value is equal to 2.365. Tcount> table so this suggests that the Hotel and Restaurant Tax effect on regional revenue. The results of the study received the hypothesis Hotel and Restaurant Tax effect on the original income In the City of Lhokseumawe. Results coefficient correlation (R) of 0656, this value indicates the strength of a relationship between hotel and restaurant taxes to increase regional revenue. So the relationship between the hotel and restaurant taxes to increase regional revenue in Lhokseumawe city government has a strong relationship in a positive because positive values approaching 0,656 stu (+1). In addition to the value of the correlation coefficient (R) in table 4.5 also contained R-Square value of 0.430, this value known as the coefficient of determination. Through the coefficient of determination is known the influence of hotel and restaurant taxes to improve the original income in Lhokseumawe city government amounted to 43.0%. While the remaining 0.57 (57.0%) is the influence of other factors outside revenue.
PENGARUH STRUKTUR MODAL DAN MODAL KERJA TERHADAP PROFITABILITAS USAHA PADA PERUSAHAAN PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2016 Afifatul Uliya; Mulia Andirfa; M. Luthfi Alfahmi
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 5 No 2 (2019)
Publisher : LPPM STIE Lhokseumawe

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The purpose of this study was to examine the effect of capital structure and working capital simultaneously on business profitability in Coal Mining Companies listed on the Indonesia Stock Exchange. The data used in this study are secondary data, that is time series data for the 2011-2016 period. The data source came from 7 (seven) Coal Mining Companies listed on the Indonesia Stock Exchange from 2011 - 2016. Data processing was carried out using the SPSS program with multiple linear regression equations. The results of the study show that: The capital structure does not affect the profitability of businesses in Coal Mining Companies listed on the Indonesia Stock Exchange. Working capital has a significant effect on business profitability in Coal Mining Companies listed on the Indonesia Stock Exchange. Simultaneously the capital structure and working capital have a significant effect on business profitability in Coal Mining Companies listed on the Indonesia Stock Exchange. Capital structure and working capital have a moderate relationship with business profitability in Coal Mining Companies listed on the Indonesia Stock Exchange. Capital structure and working capital have the ability to explain its effect on business profitability in Coal Mining Companies listed on the Indonesia Stock Exchange by 23%, while the remaining 77% is influenced by other variables outside this research model such as operational costs, production costs, sales volume, and others.
Co-Authors Afifatul Uliya Alfiandi Alfiandi