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Jurnal Akuntansi dan Pembangunan (JAKTABANGUN)
Published by Sekolah Tinggi Ilmu Ekonomi Lhokseumawe
ISSN : 24608254     EISSN : -     DOI : -
Core Subject : Economy, Humanities, Art, Social,
Arts Humanities Economics, Econometrics & Finance Social Sciences
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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Search results for , issue "Vol 3 No 3 (2017)" : 10 Documents clear
ANALISIS PENGARUH PENDAPATAN ASLI DAERAH TINGKAT INVESTASI DAN TENAGA KERJA TERHADAP PRODUK DOMESTIK REGIONAL BRUTO DI KOTA LHOKSEUMAWE Juwita Delimur Handayani; Irfan Irfan; Cut Putri Mellita Sari
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 3 No 3 (2017)
Publisher : LPPM STIE Lhokseumawe

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Abstract

The GDP is defined as the total value added generated by all business units in an area, or the entire amount of the value of final goods and services produced by all economic units in the region. Where can describe the GDP rate of growth economic region? The high level of economic growth shown by the high value of GDP shows that the area is making progress in the economy. Kota Lhokseumawe are provinces who own a GRDP the lowest among the provinces another one where it is the dominant source of revenue for the GDP in Lhokseumawe city is influenced by three factors: the PAD, Level of Investment, and Labour, therefore, the purpose of this study is to determine how much influence PAD, Level of Investment, and Labour to the GDP in Kota Lhokseumawe. The research method using multiple regression analysis using secondary data from BPS Kota Lhokseumawe from the period 2006-2015. The results of the data analysis showed that the model of this research passes classical assumption test models with R-square of 0.948323. PAD is not positive and not significant to the GDP In the town of Lhokseumawe, Investment Rate positive and significant impact to the GDP In the town of Lhokseumawe, Labor no positive effect and are not significant to the GDP In the city of Lhokseumawe. Results from this study showed that together (Test F) a significant difference between PAD, Level Investment and Labour to the GDP.
PENGARUH PENGELUARAN PEMERINTAH SEKTOR PENDIDIKAN DAN SEKTOR KESEHATAN TERHADAP INDEKS PEMBANGUNAN MANUSIA DI KOTA LHOKSEUMAWE Saidah Saidah; Saharuddin Saharuddin; Irfan Irfan
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 3 No 3 (2017)
Publisher : LPPM STIE Lhokseumawe

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This study aims to Determine the effect of government spending Sector Education and Health Sector Against Human Development Index In the city of Lhokseumawe. Data are Obtained from BPS Kota Lhokseumawe with the time period 2002-2015. The method used for the data analysis is linear regression. Results of the study are: There Effect of Government Spending Against Health Sector Human Development Index and there Effect of Government Spending Education Sector Against Human Development Index. Based on the result, the authors recommend further research can be done by adding the data and other macroeconomic variables that satisfactory results, so as to have an influence on the Human Development Index
ANALISIS KINERJA KEUANGAN MENGENAI TINGKAT KESEHATAN BANK DENGAN MENGGUNAKAN METODE CAMELS PADA BANK ACEH DAN BANK SUMUT TAHUN 2008 – 2014 Kamisdi Kamisdi; Muhammad Rasyidin; Dewi Keumala Sari
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 3 No 3 (2017)
Publisher : LPPM STIE Lhokseumawe

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Abstract

This study to analyze the financial performance of Bank Aceh and Bank SUMUT from 2012 s / d in 2014 in view by using the ratio of CAMELS. The source of the data obtained is secondary data from the Annual Report of Bank Aceh and Bank SUMUT in 2014. Data was collected by study of a literature. Data analysis techniques in this study using descriptive analysis CAMELS ratio in accordance with Bank Indonesia Regulation. The results showed that: The financial performance about the bank’s health rate, PT. Bank Aceh during the period 2012-2014 the bank categorized as "healthy", it is seen from the percentages obtained against CAMELS ratio is performed in this study. The generally, bank’s health rate of Bank SUMUT during the period 2012-2014 was categorized as "healthy", it is also seen from the percentages obtained against CAMELS ratio is performed in this study. PT. Bank Aceh on aspects of capital during 2012 and 2014 the CAR is ranked among 4 and 5. The health level of Bank SUMUT during the period 2012-2014, the overall average is between composite rank 1 and rank 2. This means that the composite as a whole can be said to be in good health. Overall it can be seen on the PT. Bank Aceh healthier than Bank SUMUT. It can be seen from the aspect of Assets, Management, Earnings, and Liquidity, owned by PT. Bank Aceh better than those owned by Bank SUMUT.
EVALUASI PENYUSUNAN RENCANA PEMBANGUNAN JANGKA MENENGAH DESA (RPJM DESA) KECAMATAN SYAMTALIRA ARON KABUPATEN ACEH UTARA (Survei pada Desa di Kecamatan Syamtalira Aron Kabupaten Aceh Utara) Husna Jalisa; Bobby Rahman; Maisyuri Maiyusri
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 3 No 3 (2017)
Publisher : LPPM STIE Lhokseumawe

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Abstract

Keberhasilan pembangunan di suatu desa tercermin dari rencana pembangunan yang akan dilakukan baik dalam jangka pendek, jangka menengah dan jangka panjang. Dalam Rencana Pembangunan Jangka Menengah desa (RPJM desa) mengandung target yang akan dicapai oleh desa dalam jangka waktu enam (6) tahun yang akan datang dan Rencana Pembangunan Jangka Menengah (RPJM) desa harus dibuat sesuai dengan peraturan pemerintah tentang pembuatan RPJM desa. Adapun tujuan Pembangunan desa yang dilakukan adalah untuk meningkatkan kesejahteraan masyarakat dengan memudahkan masyarakat dalam melakukan kegiatan sehari-hari dengan tingkat kesejahteraan yang lebih baik. Dalam penelitian ini penulis ingin mengevaluasi bagaimana penyusunan Rencana Pembangunan Jangka Menengah desa (RPJM desa) di Kecamatan Syamtalira Aron Kabupaten Aceh Utara. Apakah telah sesuai dengan peraturan pemerintah tentang pembuatan RPJM desa, berdasarkan data yang penulis peroleh dari survei yang telah penulis lakukan selama melakukan penelitian maka hasilnya adalah Kecamatan Syamtalira Aron Kabupaten Aceh Utara selama ini telah menyusun RPJM desa sesuai dengan Peraturan Pemerintah nomor 72 tahun 2005 pasal 63 tentang penyusunan RPJM desa dan dalam penyusunan RPJM desa di Kecamatan Syamtalira Aron terdapat faktor yang mempengaruhi penyusunan RPJM desa yaitu faktor pendukung adalah adanya kolaborasi/kerja sama antar desa, anggaran yang mencukupi, faktor penghambatnya yaitu SDM (sumber daya manusia) yang masih kurang dan kondisi alam yang kurang mendukung seperti banjir.
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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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 RASIO CAMEL TERHADAP RETURN SAHAM PADA BANK BUKU 3 DI INDONESIA Nurazizah Nurazizah; Maryana Maryana; Neo Agustina
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 3 No 3 (2017)
Publisher : LPPM STIE Lhokseumawe

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Abstract

The purpose of this study was to determine the effect CAMEL ratio consisting of CAR, NPL, BOPO, ROA and LDR to Stock Return in bank BUKU 3 in Indonesia 2010-2013. The population in this study are all the banks that are included in the category BUKU 3 of 15 conventional commercial banks. The sample was determined by purposive sampling technique in order to obtain a sample in accordance with predetermined criteria. The sample in this study, there are 8 conventional commercial bank. Analyzer used multiple linear regression. The results of analysis show that the CAR, NPL, BOPO, ROA and LDR partially no effect on Stock Return bank BUKU 3 in Indonesia, meaning H1, H2, H3, H4 and H5 rejected. Simultaneously CAR, NPL, BOPO, ROA and LDR no effect on Stock Return bank BUKU 3 in Indonesia, meaning H6 rejected.
ANALISIS PERBEDAAN PAD KABUPATEN ACEH UTARA SEBELUM DAN SETELAH PEMEKARAN DENGAN KOTA LHOKSEUMAWE Rizky Ichwan; Bobby Rahman; Maisyuri Maisyuri
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 3 No 3 (2017)
Publisher : LPPM STIE Lhokseumawe

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PendapatanAsli Daerah merupakan salah satu sumber keuangan yang dimiliki oleh daerah di mana pendapatan yang menunjukan kemampuan suatu daerah dalam menghimpun sumber-sumber dana untuk membiayai pengeluaran rutin. Pendapatan ini berasal dari berbagai komponen seperti pajak daerah, retribusi daerah, laba Badan Usaha Milik Daerah (BUMD) dan pendapatan lain-lain yang sah. Pendapatan Asli Daerah (PAD) Kabupaten Aceh Utara diharapkan dapat menjadi salah satu sumber keuangan Kabupaten Aceh Utara yang dapat dihandalkan dalam penyelengaraan otonomi daerah. Hasil penelitian yang telah penulis lakukan dengan judul perbedaan PAD kabupaten aceh utara sebelum dan setelah pemekaran dengan kota lhokseumawe menunjukkan bahwa tidak ada pebedaan secara simultan periode sebelum dan sesudah pemekaran Kabupaten Aceh Utara dengan Kota Lhokseumawe hal itu terlihat dalam uji beda yaitu nilai t hitung adalah sebesar -2.082 dengan sig 0.067. tetapi berdasarkan data rata-rata sebelum pemekaran PAD Kabupaten Aceh Utara dengan Lhokseumawe adalah sebesar 1.2 dan setelah pemekaran PAD Kabupaten Aceh Utara dengan Lhokseumawe adalah sebesar 8,4 jadi ada perbedaan sebelum dan sesudah pemekaran dengan Lhokseumawe.
PENGARUH PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH DI KOTA LHOKSEUMAWE Irdawati Irdawati; Ratna Ratna; Maisyuri Maisyuri
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 3 No 3 (2017)
Publisher : LPPM STIE Lhokseumawe

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This research aims to find out the influence of local revenues to local expenses. The data used in this research was taken from Local Financial Services and Local Asset (DPKAD) from the year of 2005 until 2014. The method used in this research is simple linear regression method. The result of this research is local revenues significantly influenced to local expenses and positively. Suggestion for next research is that to use complete data and use more variable, in order to get satisfied result.
PENGARUH SISTEM PENGENDALIAN INTERNAL PEMERINTAH DAN PEMAHAMAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KEUANGAN (Studi pada Dinas dan Badan Pemerintah Kabupaten Aceh Utara) Safrida Hanum; Edi Zulfiar; Neo Agustina
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 3 No 3 (2017)
Publisher : LPPM STIE Lhokseumawe

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This study aims to examine the influence of internal control system of government and understanding of accounting information system to financial performance at North Aceh District Office and Government Agency. Data used in this research is primary data by dividing questionnaire to 104 employees as sample of research. Data processing is done through multiple linear equations model. The results showed that: Partially, the government's internal control system significantly influences the financial performance at North Aceh District Office and Government Agency. Understanding of accounting information system has a significant effect on financial performance at North Aceh District Office and Government Agency. Simultaneously, the government's internal control system and the understanding of accounting information system have a significant effect on financial performance at North Aceh District Office and Government Agency. The government's internal control system and the understanding of accounting information systems have a very strong relationship with the financial performance at North Aceh District Office and Government Agency. The government's internal control system and the understanding of the accounting information system have the ability to explain the impact on financial performance at North Aceh District Office and Government Agency of 77.9%. While the rest is influenced by other variables outside this research model.
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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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.

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