Jurnal Akuntansi dan Pembangunan (JAKTABANGUN)
Puji syukur kepada Allah SWT, Sekolah Tinggi Ilmu Ekonomi (STIE) Lhokseumawe telah menerbitkan Jurnal Akuntans dan Pembangunan (JAktaBangun) edisi Perdana: Volume 1, Nomor 1 (November 2015). Penerbitan jurnal ini terlaksana atas kerjasama dengan Lembaga Penelitan dan Pengabdian Masyarakan, dan partisipasi rekan-rekan yang sudah menyumbangkan tulisannya dalam penerbitan jurnal ilmiah ini. Terima kasih dan selamat membaca.
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<![CDATA[PENGARUH INVESTASI TERHADAP TINGKAT PENGANGGURAN DI KABUPATEN ACEH UTARA ]]>
<![CDATA[Muhammad Rasyidin]]>;
<![CDATA[Cut Putri Mellita Sari]]>;
<![CDATA[Miswar Miswar]]>
<![CDATA[ Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 3 No 2 (2017) ]]>
Publisher : <![CDATA[LPPM STIE Lhokseumawe ]]>
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<![CDATA[This study aims to determine the effect of Investments Against Unemployment in North Aceh district. Data used in this study according to the source is a time series data (time series) that is data arranged chronologically according to the time on a variable data in this study in the form of annual data for 12 years (2003-2014). From the regression equation, know that the correlation coefficient (R) = 0.925 which shows that the degree of relationship (correlation) between the independent variables (Investments) and the dependent variable (unemployment) have a relationship (correlation) is very strong. Known coefficient of determination (R2) of = 0.856 or 85.6%. This means the dependent variable (investment) can be influenced by 85.6% and the rest influenced by other factors not included in this study. From the results of the determination (R2) or Investment Effect Against Unemployment In North Aceh regency relatively strong. Variable Investment (X) of the Unemployment (Y) has a value of 7.715 while table 2.22814. The calculation results show that t count> t table with a significance level of 0.00 or in other words, testing this hypothesis accept and reject Hi Ho. This means that the variable Investment (X) significantly affect unemployment (Y).]]>
<![CDATA[PENGARUH PENGENDALIAN INTERNAL TERHADAP PEMBERIAN KREDIT (Survei pada PT. Mandala Multifinance Tbk Kota Lhokseumawe) ]]>
<![CDATA[Atriani Atriani]]>;
<![CDATA[Maryana Maryana]]>
<![CDATA[ Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 3 No 2 (2017) ]]>
Publisher : <![CDATA[LPPM STIE Lhokseumawe ]]>
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<![CDATA[This research is the influence of internal control over to the provision of credit at PT. Mandala Multifinance Tbk. in Kota Lhokseumawe. The purpose of this study is to examine the influence of internal control over to the provision of credit at PT. Mandala Multifinance Tbk. in Kota Lhokseumawe. The data used in this study are primary data by dividing the questionnaire to 43 employees at PT. Mandala Multifinance Tbk. in Kota Lhokseumawe. The data processing is done with simple linear equation models of SPSS. The results showed that: Internal controls have a significant influence on the provision of credit at the PT. Mandala Multifinance Tbk. in Kota Lhokseumawe. Internal controls have a strong relationship to the provision of credit at the PT. Mandala Multifinance Tbk. in Kota Lhokseumawe. Internal controls have the ability to explain the relationship to the provision of credit at the PT. Mandala Multifinance Tbk. in Kota Lhokseumawe.]]>
<![CDATA[PENGARUH TRANSPARANSI DAN AKUNTABILITAS TERHADAP PENINGKATAN KINERJA PENGELOLAAN PAJAK DAERAH PADA DINAS PENGELOLA KEUANGAN DAN ASET DAERAH (DPKAD) KOTA LHOKSEUMAWE ]]>
<![CDATA[Muhammad Kautsar]]>;
<![CDATA[Mulia Andirfa]]>;
<![CDATA[Bobby Rahman]]>
<![CDATA[ Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 3 No 2 (2017) ]]>
Publisher : <![CDATA[LPPM STIE Lhokseumawe ]]>
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<![CDATA[This study on the Effects of Transparency and Accountability Improved Performance Against Local Tax Management at the Office of Financial Management and Asset (DPKAD) Kota Lhokseumawe. The purpose of this study is to examine the effect of transparency and accountability on the performance management of local taxes at the Department of Finance and Asset (DPKAD) Kota Lhokseumawe. The data used in this study a questionnaire to 47 employees who serve as research samples. The data processing is done with the help of multiple linear regression model using SPSS version 17. The results showed that the transparency and accountability affect the increased performance of the management of local taxes at the Department of Finance and Asset (DPKAD) Kota Lhokseumawe.]]>
<![CDATA[PENGARUH RASIO KESEHATAN BANK TERHADAP RETURN ON ASSET BANK BUKU EMPAT DI INDONESIA ]]>
<![CDATA[Aulia Rahmi]]>;
<![CDATA[Maryana Maryana]]>;
<![CDATA[Azhari Azhari]]>
<![CDATA[ Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 3 No 2 (2017) ]]>
Publisher : <![CDATA[LPPM STIE Lhokseumawe ]]>
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<![CDATA[The purpose of this study was to determine the effect of the Bank Against Ratio Return on Assets (ROA) Bank Book Four in Indonesia. The population in this study are all banks included in the book category 4 by 4 conventional commercial banks. The sample is determined by purposive sampling with the aim to obtain a sample in accordance with predetermined criteria. The sample in this research there is four conventional commercial banks. The analytical tool used multiple linear regression. The results of the analysis show that the Operating Expense to Operating Income (ROA), Net Interest Margin (NIM), Net Interest Margin (NIM), Capital Adequacy Ratio (CAR), Loans to Deposit Ratio (LDR) significantly affects the Return on Assets (ROA) the Bank BOOK 4 in Indonesia. Partially (respectively) can be concluded Operating Expense to Operating Income (ROA) Against the Return On Asset (ROA) were significant at 4 BOOK Bank in Indonesia. Partially (respectively) can be concluded there is a significant effect NIM (X2) to ROA (Y) on the Bank BOOK 4 in Indonesia. Partially (respectively) we can conclude that there is significant influence CAR (X1) Return on Equity (Y) on the Bank BOOK 4 in Indonesia. Secara partial (respective) we can conclude that there is significant influence LDR (X4) against ROA (Y) on the Bank BOOK 4 in Indonesia. Operating Expense to Operating Income (ROA), Net Interest Margin (NIM), Net Interest Margin (NIM), Capital Adequacy Ratio (CAR), Loans to Deposit Ratio (LDR) has a correlation (R) high Return on Assets ( ROA) at 4 BOOKS Bank in Indonesia. Then the coefficient of determination (adjusted R2) explained that the Operating Expenses to Operating Income (ROA), Net Interest Margin (NIM), Net Interest Margin (NIM), Capital Adequacy Ratio (CAR), Loans to Deposit Ratio (LDR) may affect the return on assets (ROA) at Bank BOOK 4.]]>
<![CDATA[FAKTOR - FAKTOR PENYEBAB TERJADINYA PENGGANGGURAN (STUDI KASUS KABUPATEN ACEH UTARA) ]]>
<![CDATA[Nasruddin Nasruddin]]>;
<![CDATA[Irfan Irfan]]>;
<![CDATA[Fauzan Fauzan]]>
<![CDATA[ Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 3 No 2 (2017) ]]>
Publisher : <![CDATA[LPPM STIE Lhokseumawe ]]>
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<![CDATA[This study aims to determine the factors that cause the occurrence of unemployment in North Aceh . Data used in this research is quantitative secondary data are annual data in the form of numbers . Source of data obtained from the Central Statistics Agency report ( BPS ) North Aceh District from 2003 until 2013. From the results obtained regression coefficient R = 0.032074 which shows the relationship variable partial unemployment on the unemployment rate. The regression results obtained value of R2 = 0.225659, which means that the variable labor force and population affect the unemployment rate ( dependent variable ) in North Aceh. Partially t-test of the labor force amounted to 1.069654. T-test value (1.069654) < t - table ( 2.22814 ), meaning HI1 H01 is rejected and accepted, which means the labor force do not have a significant effect on the unemployment rate in northern Aceh. t - count population of 1.468538. T-test value (1.468538) < t - table ( 2.22814 ), meaning HI2 H02 is rejected and accepted, which means the number of people does not have a significant effect on the unemployment rate in northern Aceh.]]>
<![CDATA[PENGARUH KEBIJAKAN ANGGARAN PENDAPATAN DAN BELANJA GAMPONG TERHADAP PEMBANGUNAN INFRASTRUKTUR PADA GAMPONG BALOY KECAMATAN BLANG MANGAT KOTA LHOKSEUMAWE ]]>
<![CDATA[Cut Mafzatun]]>;
<![CDATA[Bobby Rahman]]>;
<![CDATA[Mulia Andirfa]]>
<![CDATA[ Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 3 No 2 (2017) ]]>
Publisher : <![CDATA[LPPM STIE Lhokseumawe ]]>
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<![CDATA[Peningkatan pembangunan infrastruktur desa disebabkan oleh pengelolaan dana belanja dan pendapatan Gampong (APBG) yang baik, karena dana yang digunakan dalam pembangunan infrastruktur desa berasal dari Anggaran Pendapatan dan Belanja Gampong (APBG) desa tersebut, dalam pelaksanaan anggaran yang dilakukan oleh pihak yang terlibat dalam pembangunan infrastruktur desa di perlukan pengawasan yang baik oleh semua pihak ini dilakukan agar tidak terjadinya penyalahgunaan dana pendapatan dan belanja desa (APBG). Adapun tujuan Pembangunan infrastruktur yang dilakukan adalah untuk meningkatkan kesejahteraan masyarakat dengan memudahkan masyarakat dalam melakukan kegiatan sehari-hari dengan fasilitas infrastruktur yang baik. Dalam penelitian ini penulis ingin mengetahui sejauh mana penggunaan Anggaran Pendapatan dan Belanja Gampong (APBG) pada Gampong Baloy Kecamatan Blang Mangat Kota Lhokseumawe, apakah telah sesuai dilaksanakan dengan kebijkan anggran yang telah ditetapkan, berdasarkan data yang penulis peroleh dari survey yang telah penulis lakukan selama melakukan penelitian maka hasilnya adalah 39,2% kebijakan Anggaran pendapatan dan belanja berpengaruh terhadap pembangunan infrastruktur pada Gampong Baloy Kecamatan Blang Mangat Kota Lhokseumawe sedangkan sisanya 60,8 % itu disebabkan oleh partisipasi masyarakat, pengelolaan keuangannya, peran pemerintah Gampong dan pengawasan yangbaik.]]>
<![CDATA[PERSEPSI YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN (Survey pada Aparatur Pemerintahan Kabupaten Aceh Utara) ]]>
<![CDATA[Silvia Silvia]]>;
<![CDATA[Zulkarnaini Zulkarnaini]]>;
<![CDATA[Neo Agustina]]>
<![CDATA[ Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 3 No 2 (2017) ]]>
Publisher : <![CDATA[LPPM STIE Lhokseumawe ]]>
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<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh komitmen organisasi, penerapan standar akuntansi pemerintah, dan sistem informasi akuntansi keuangan daerah secara bersama-sama terhadap kualitas laporan keuangan pada aparatur pemerintahan Kabupaten Aceh Utara .Data yang digunakan dalam penelitian ini berupa data primer dengan membagi kuesioner kepada 151 aparatur pemerintahan yang dijadikan sebagai sampel penelitian. Pengolahan data dilakukan dengan bantuan model persamaan linier berganda. Hasil penelitian menunjukan bahwa: Secara parsial komitmen organisasi tidak berpengaruh signifikan terhadap kualitas laporan keuangan, penerapan standar akuntansi pemerintah berpengaruh signifikan terhadap kualitas laporan keuangan dan pemanfaatan sistem informasi akuntansi keuangan daerah berpengaruh signifikan terhadap kualitas laporan keuangan pada Aparatur Pemerintahan Kabupaten Aceh Utara. Secara simultan komitmen organisasi, penerapan standar akuntansi pemerintah dan pemanfaatan sistem informasi akuntansi keuangan daerah berpengaruh signifikan terhadap kualitas laporan keuangan pada Aparatur Pemerintahan Kabupaten Aceh Utara. Komitmen organisasi, penerapan standar akuntansi pemerintah dan pemanfaatan sistem informasi akuntansi keuangan daerah mempunyai hubungan yang kuat dengan kualitas laporan keuangan pada Aparatur Pemerintahan Kabupaten Aceh Utara. Komitmen organisasi, penerapan standar akuntansi pemerintah dan pemanfaatan sistem informasi akuntansi keuangan daerah memiliki kemampuan dalam menjelaskan pengaruhnya terhadap kualitas laporan keuangan pada Aparatur Pemerintahan Kabupaten Aceh Utara]]>
<![CDATA[PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PADA SKPD KABUPATEN ACEH UTARA ]]>
<![CDATA[Indana Zulfah]]>;
<![CDATA[Sri Wahyuni]]>;
<![CDATA[Arina Nurfaza]]>
<![CDATA[ Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 3 No 2 (2017) ]]>
Publisher : <![CDATA[LPPM STIE Lhokseumawe ]]>
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<![CDATA[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.]]>
<![CDATA[PENGARUH SISTEM PENGENDALIAN INTERNAL PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMERINTAH KABUPATEN ACEH UTARA ]]>
<![CDATA[Nurul Husna]]>;
<![CDATA[Muhammad Rasyidin]]>;
<![CDATA[Ainun Zairinah]]>
<![CDATA[ Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 3 No 2 (2017) ]]>
Publisher : <![CDATA[LPPM STIE Lhokseumawe ]]>
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<![CDATA[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.]]>
<![CDATA[PENGARUH SELF ASSESSMENT SYSTEM TERHADAP KEPATUHAN MEMBAYAR PPN OLEH PENGUSAHA KENA PAJAK DI KOTA LHOKSEUMAWE (Survei pada Bengkel Sepeda Motor di Kota Lhokseumawe) ]]>
<![CDATA[Amidiyah Amidiyah]]>;
<![CDATA[Edi Zulfiar]]>;
<![CDATA[Neo Agustina]]>
<![CDATA[ Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 3 No 2 (2017) ]]>
Publisher : <![CDATA[LPPM STIE Lhokseumawe ]]>
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<![CDATA[This study on the effect of Self Assessment System to compliance by employers to pay PPN taxable in Lhokseumawe. The purpose of this study is to determine the effect of the Self Assessment System to compliance by employers to pay PPN taxable in Lhokseumawe. The data used in this study are primary data by dividing questionnaires to 58 employers taxable motorcycle repair shop in Lhokseumawe were used as samples. The data processing is done with the help of a simple linear equation model SPSS version 16. The results showed that: Self Assessment System have a relationship (correlation) is very strong compliance by employers to pay PPN taxable in Lhokseumawe. Self Assessment System has the ability to explain its influence to pay PPN compliance by employers taxable in Lhokseumawe. Self Assessment System significantly influences compliance by employers to pay PPN taxable in Lhokseumawe.]]>
