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Journal : Jurnal Akuntansi dan Pembangunan (JAKTABANGUN)

PENGARUH PERSONAL BACKGROUND DAN PENGETAHUAN AUDITOR INSPEKTORAT TENTANG ANGGARAN TERHADAP PENGAWASAN KEUANGAN DAERAH Mulia Andirfa; Sri Wahyuni
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 4 No 1 (2018)
Publisher : LPPM STIE Lhokseumawe

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Abstract

This research was intended to know The Influence Of Personal Background And Auditor Budget Knowledge For Region Financial Control. The independent variable in this study is personal background and Auditor Budget Knowledge. The dependent variable in this study is Region Financial Control. This study used a sample of the auditor in the Inspektorat Lhokseumawe. Data were collected using total sampling and tested using descriptive statistical analysis, test data quality, classic assumption test, multiple regression analysis, F test, test the coefficient of determination and t-test (partial). The test results show personal background (gender, age, and the longtime work) with partial test show no effect on the region financial control, and personal background (graduate and specific graduate) show is a positive effect on the region financial control. The test results with the auditor knowledge about budgets is a positive effect on the region financial control. The results with the simulant test show are personal background and the auditor knowledge about budgets is a positive effect on the region financial control.
PENGARUH BIAYA PROMOSI TERHADAP VOLUME PENJUALAN PADA PT. IMA MONTAZ SEJAHTERA LHOKSEUMAWE Ershad Al Wildhy; Mulia Andirfa
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 4 No 1 (2018)
Publisher : LPPM STIE Lhokseumawe

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Abstract

This purpose of this research is to find the influence of promotion cost to sales volume in PT. Ima Montaz Sejahtera Lhokseumawe. Used data in this research was secondary data since 2014-2016. Model regression analysis linear simple. The results of the study found that the value of the regression coefficient shows the relation promotion cost positive give significance that every the increasing promotion then caused the sales of volume rose to assume other variables constant. For fear of a promotion cost volume of sales of goods, he would do to PT. Ima Montaz Sejahtera Lhokseumawe. This research result indicates that with promotion cost issued by PT. Ima Montaz Sejahtera Lhokseumawe increase sales volume, however, more firm consider the high cost for the promotion of the use of the company to produce profits based on the target