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PENGARUH PEMBIAYAAN MURABAHAH, MUSYARAKAH DAN NON PERFORMING FINANCING TERHADAP PROFITABILITAS PERBANKAN SYARIAH (Studi pada Perbankan Syariah yang Terdaftar di Bursa Efek Indonesia) STIE Lhokseumawe
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 5 No. 2 (2019): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

This study aims to analyze the influence of Murabahah, Musyarakah and nonperforming financing on the level of profitability at Islamic Commercial Bank (Survey on Islamic Banking listed on BEI from 2014 to 2016). The research method used is a quantitative approach using survey method. The data are obtained through the publication result from the relevant Islamic Commercial Bank and accessed on www.bi.go.id. The analysis method used is multiple linear regression analysis. The results of the research indicate that: (1) Murabahah financing and Non Performing Financing Ratio has a significant effect on profitability projected through Return on Asset (ROA) at Islamic Commercial Banks in Indonesia, (2) Musyarakah financing has no significant effect on profitability projected through Return on Assets (ROA) in Islamic commercial banks in Indonesia.

PENGARUH PEMAHAMAN AKUNTANSI DAN ELEKTRONIK MONITORING PELAKSANAAN ANGGARAN (E-MPA) TERHADAP KUALITAS LAPORAN KEUANGAN PADA KANTOR KEMENTERIAN AGAMA KABUPATEN ACEH UTARA STIE Lhokseumawe
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 5 No. 2 (2019): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman akuntansi dan pengaruh elektronik monitoring pelaksana anggaran terhadap kualitas laporan keuangan pada KantorKementerian Agama Aceh Utara. Lokasi penelitian dilakukan pada Kantor KementerianAgama Kabupaten Aceh Utara. Metode statistik yang digunakan adalah regresi linierberganda. Hasil penelitian menunjukan bahwa: Secara simultan pemahaman akuntansidan elektronik monitoring pelaksana anggaran berpengaruh signifikan terhadap kualitaslaporan keuangan pada Kantor Kementerian Agama Kabupaten Aceh Utara. Secara parsialmenunjukkan bahwa pemahaman akuntansi berpengaruh signifikan terhadap kualitaslaporan keuangan pada Kantor Kementerian Agama Kabupaten Aceh Utara dan elektronikmonitoring pelaksana anggaran berpengaruh signifikan terhadap kualitas laporan keuanganpada Kantor Kementerian Agama Kabupaten Aceh Utara. Pemahaman akuntansi danelektronik monitoring pelaksana anggaran mempunyai hubungan yang sangat kuat dengan kualitas laporan keuangan pada Kantor Kementerian Agama Kabupaten Aceh Utara.Pemahaman akuntansi dan elektronik monitoring pelaksana anggaran memiliki kemampuandalam menjelaskan pengaruhnya terhadap kualitas laporan keuangan pada KantorKementerian Agama Kabupaten Aceh Utara.

PENGARUH TRANSPARANSI DAN AKUNTABILITAS TERHADAP PENGELOLAAN PENDAPATAN ASLI DAERAH DI KOTA LHOKSEUMAWE STIE Lhokseumawe
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 5 No. 2 (2019): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

This research is about the effect of transparency and accountability on the management of local revenue at the Regional Financial and Asset Management Agency (BPKAD) of Lhokseumawe City. The purpose of this study is to examine the effect of transparency and accountability on the management of local revenue at the Regional Financial and Asset Agency (BPKAD) Lhokseumawe City. The data used in this study is a questionnaire to 29 employees who are used as research samples. Data processing was carried out with the help of multiple linear regression models with the SPSS version 17 program. The results showed that transparency and accountability had an effect on the management of local revenue at the Regional Finance and Asset Agency (BPKAD) Lhokseumawe City.

PENGARUH KEMANDIRIAN DAERAH, TINGKAT KETERGANTUNGAN, UKURAN PEMERINTAH DAERAH DAN TEMUAN AUDIT TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus Pada Pemerintah Daerah Kabupaten Aceh Utara) STIE Lhokseumawe
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 5 No. 2 (2019): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

This study aims to examine the effect of regional independence, level of dependence, local government size and audit findings on the level of disclosure of financial statements of North Aceh District government. The data used in this research are 50 primary data with purposive sampling technique. The method used to analyze the independent variables with the dependent variable is the multiple linear regression method and the classical assumption test. The results of the research partially regional independence and dependency level have no effect on the level of disclosure of the financial statements of the North Aceh District Government, while the regional government variable size and audit findings have a significant effect on the level of disclosure of North Aceh District Government financial statements. Simultaneously it shows that, regional independence, the size of the regional government, the level of dependency and audit findings together have a significant effect on the disclosure of the financial statements of the North Aceh District Government.

PENGARUH FREE CASH FLOW, PROFITABILITAS DAN INVESMENT OPPORTUNITY SET TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) STIE Lhokseumawe
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 5 No. 2 (2019): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Free Cash Flow, Profitability and Investment Opportunity Set together affect the Dividend Payout Ratio. Free cash flow is excess cash in the company that can be distributed to shareholders in the form of dividends (Brigham and Daves, 2003). This distribution can be made after the company makes capital expenditures, such as purchases of fixed assets in cash. According to Jensen (2011) states that free cash flow has a positive effect on the dividend payout ratio. The higher the free cash flow, the higher the dividend payout ratio or vice versa. The results showed that Free Cash Flow, Profitability and Investment Opportunity set were positive and significant for the dependent variable

PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA STIE Lhokseumawe
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 5 No. 3 (2019): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

This research was conducted on cigarette companies listed on the Indonesia Stock Exchange (BEI) in the 2010-2017 period. However, due to limited distance, time, and easier availability of information, data collection was based on secondary data, namely research on data collected after the fact. Research is carried out on an object within a certain period where the data taken is the financial reports of cigarette companies listed on the Indonesia Stock Exchange (BEI). Based on the research result, it shows that Return on Assets, Earning Per Share, Price Earning Per Ratio and Return on Equity together have an effect on stock prices.

PENGARUH IMPLEMENTASI SISTEM AKUNTANSI, PENGELOLAAN KEUANGAN DAERAH DAN PENGAWASAN INTERNAL TERHADAP KINERJA KEUANGAN PEMERINTAH KABUPATEN ACEH UTARA STIE Lhokseumawe
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 5 No. 3 (2019): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

This study aims to examine the effect of accounting system implementation, regional financial management and internal supervision to government financial performance at SKPD of North Aceh Regency. This study uses primary data obtained by distributing questionnaires to 60 employees who serve as research samples. The data were analyzed using a multiple linear regression. The results of the study show that partially; the implementation of the accounting system and internal supervision has a significant effect to the government's financial performance at SKPD of North Aceh Regency. Regional financial management has effect not significant to government financial performance at SKPD of North Aceh Regency. The simultant, accounting system implementation, regional financial management and internal supervision has a significant effect to the government's financial performance at SKPD of North Aceh Regency, which is influenced about 59.8% and 40.2% influenced by other variables outside of this research.

PENGARUH STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL DAN GOOD GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA LHOKSEUMAWE STIE Lhokseumawe
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 5 No. 3 (2019): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

In an organization, especially government organizations related to efforts to achieve the stated goals, can not be separated from the existence of elements of human resources as the driving force of the organization. Human resources determine whether or not walking, in addition to the availability of facilities and infrastructure. Organizations need quality human resources to be able to achieve their intended goals. So that there are qualified human beings or human beings who are effective and successful, need to sharpen human resources. Good governance is a form of success in carrying out the task of building the country in accordance with the planned goals. To achieve this goal every government must be able to manage the resources that exist in the country, one of the most important of which is finance. Government Accounting Standards (SAP) are accounting principles applied in preparing and presenting government financial reports so that Government Accounting Standards is a requirement that has the power law in an effort to improve the quality of government financial reports in Indonesia. This is supported by a statement in Law Number 32 of 2004 article 184 paragraph (3) concerning Regional Government stating: "The financial statements of the Regional Government are prepared and presented in accordance with Government Accounting Standards stipulated by Regional Regulations." With reference to Standards Accrual-based Government Accounting, it is expected that the financial statements produced will be comparable and useful for evaluating government performance. Then it can be stated that the application of accrual-based SAP will improve the quality of financial statements. Data analysis used in this study through multiple linear regression. Keywords: Accrual-Based Government Accounting Standards, Good Governance, Quality of

PENGARUH FAKTOR EKSTERNAL TERHADAP HARGA SAHAM PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) STIE Lhokseumawe
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 5 No. 3 (2019): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

This study aims to examine how much "the influence of external factors on stock prices in banks listed on the Indonesia Stock Exchange". In this study the sample taken was a banking company listed on the Indonesia Stock Exchange in the period 2016-2018. Data analysis method used in this study is to use multiple regression analysis. The results of the study indicate that inflation, interest rates and exchange rates have no significant effect on the price of banking shares listed on the Indonesia Stock Exchange. The most dominant variable in this study is inflation which has a positive and not significant effect on the price of banking shares listed on the Indonesia Stock Exchange. It is hoped that this research can be used as a work in adding insight to knowledge that can further broaden the mindset of readers, especially regarding the influence of external factors on the Banking Stock Prices listed on the Indonesia Stock Exchange.

PENGARUH SALES GROWTH, LEVERAGE, CURRENT RATIO DAN ROFITABILITAS TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA STIE Lhokseumawe
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 5 No. 3 (2019): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

This study aims to examine how much "Effect of Sales Growth, Levarage, Current Ratio and Profitability on Dividend Payout Ratio in Banking Companies Listed on the Indonesia Stock Exchange". In this study the samples taken were banking companies listed on the Indonesia Stock Exchange in the period 2015-2017. The data analysis method used in this study was using multiple regression analysis. The results of the research partially show that Sales Growth has an effect on Dividend Payout Ratio, Leverage has an effect on Dividend Payout Ratio, Current Ratio has an effect on Dividend Payout Ratio and Profitability has an effect on Dividend Payout Ratio. The results of the study simultaneously show that Sales Growth, Levarage, Current Ratio and Profitability together on Dividend Payout Ratio. It is hoped that this research can be used as a work to add insight into knowledge that can further broaden the mindset of the reader, especially regarding the influence of Sales Growth, Levy, Current Ratio and Profitability on Dividend Payout Ratio in Banking Companies Listed on the Indonesia Stock Exchange.

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