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Sri Wahyuni
Sekolah Tinggi Ilmu Ekonomi Lhokseumawe
Arts Humanities Economics, Econometrics & Finance Social Sciences

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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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Abstract

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 INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PADA SKPD KABUPATEN ACEH UTARA Indana Zulfah; Sri Wahyuni; Arina Nurfaza
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 3 No 2 (2017)
Publisher : LPPM STIE Lhokseumawe

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Abstract

This study on the effect of accounting information system on the quality of the financial statements in North Aceh regency SKPD. The purpose of this study is toexamine the effect of the accounting information system on the quality of the financial statements in North Aceh regency SKPD. The data used in this study are primary data by dividing the questionnaire to 98 employees whose serve as research samples. The data processing is done with the help of a simple linear equation model of SPSS. The results showed that: The accounting information system has a strong relationship with the quality of financial reporting in North Aceh regencySKPD . Accounting information system has the ability to explain the effect on the quality of financial reporting in North Aceh regency SKPD.
Co-Authors Arina Nurfaza Herna Maulizar Indana Zulfah Muhammad Rasyidin