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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.
Arjuna Subject : -
Articles 8 Documents
 1 
Search results for , issue "Vol 5 No 1 (2019)" : 8 Documents clear
PENGARUH INFLASI DAN PERTUMBUHAN PENDUDUK TERHADAP PERTUMBUHAN EKONOMI KOTA LHOKSEUMAWE Fauzan Fauzan; Mahmuddin Mahmuddin
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 5 No 1 (2019)
Publisher : LPPM STIE Lhokseumawe

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Abstract

This study aims to know to know whether inflation and population growth affect Lhokseumawe city economic growth. Data used is time series data from year 2006-2016. The method used for data analysis is multiple linear regression. The result of research is Based on the result of the research, it is found that Inflation influence to Economic Growth. Based on the results of the research, it is found that population growth has no effect on economic growth. that inflation and population growth significantly influence the variable of economic growth. Thus this regression model can explain inflation and population growth together affect economic growth.
PENGARUH INDEK PEMBANGUNAN MANUSIA DAN TINGKAT PENGANGGURAN TERBUKA TERHADAP PERTUMBUHAN EKONOMI DI KOTA LHOKSEUMAWE Hendri Hendri; Fauzan Fauzan; Bobby Rahman
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 5 No 1 (2019)
Publisher : LPPM STIE Lhokseumawe

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Abstract

Economic growth is a process of long-term per capita output growth that ccurs when there is a tendency (per capita output to rise) sourced from the internal processes of the economy (the forces within the economy itself), not from outside and temporary. Or in other words self-generating, which means that the growth process itself produces a force or momentum for the continuation of that growth in subsequent periods. This study aims to determine the effect of Human Development Index and Open Unemployment Rate, on economic growth in Lhokseumawe City. This study uses secondary data for 10 years from 2006-2015. Data analysis method used in this research is Ordinary Least Square (OLS). The data used in this research is time series data from 2006-2015. The results of this study indicate that the variables of human development index (X1) have a positive and significant effect on (Y) Economic growth in Lhokseumawe city and Open Unemployment Rate (X2) has no positive and insignificant effect on economic growth (Y) in lhokseumawe city. Keywords: Human Development Index, Open Unemployment Rate, Economic rowth Rate
PENGARUH TINGKAT SUKU BUNGA DEPOSITO DAN JUMLAH NASABAH TERHADAP JUMLAH DANA DEPOSITO BERJANGKA PADA PT BANK NEGARA INDONESIA (PERSERO) TBK CABANG LHOKSEUMAWE Irfan Irfan; Cut Faridah
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 5 No 1 (2019)
Publisher : LPPM STIE Lhokseumawe

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Abstract

The purpose of this study is to determine the effect of deposit rates and the number of customers on the amount of deposit funds in PT BNI Lhokseumawe Branch. The object of research in this research is PT BNI Cabanag Lhokseumawe period 2014-2016. From result of research indicate that deposit interest rate and number of customer together have significant effect to amount of deposit fund at PT BNI Lhokseumawe Branch. Partially, the deposit rate has positive and significant effect on the amount of deposit funds in PT BNI Lhokseumawe Branch, and the customers has a positive and significant effect on the amount of deposit funds in PT BNI Lhokseumawe Branch
KOMPENSASI DAN FRAUD PADA KARYAWAN PERBANKAN SYARIAH DI KOTA LHOKSEUMAWE Maryana Maryana
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 5 No 1 (2019)
Publisher : LPPM STIE Lhokseumawe

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Abstract

Penelitian ini bertujun untuk menguji pengaruh kompensasi dan fraud pada karyawn perbankan Syariah di Kota Lhokseumawe
PENGARUH AKUNTABILITAS, KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS HASIL AUDIT Herlina Herlina; Murhaban Murhaban
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 5 No 1 (2019)
Publisher : LPPM STIE Lhokseumawe

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Abstract

This study aims to test the Influence of Accountability, Competence And Auditor Independence of Quality of Audit Results (Case Study At Lhokseumawe City Inspectorate). The data used in this study is the primary data as much as 32 samples with purposive sampling technique. The method used to analyze between independent variables with dependent variable is multiple linear regression method and test of classical assumption. Result of research of accountability variable, competence and independency of auditor simultant have a significant effect to quality of audit result at Inspectorate of Lhokseumawe city. While the results of partial research accountability variables do not affect the quality of audit results, competenc variables do not affect the quality of audit results and auditor independence variables have a significant effect on the quality of audit results at Inspectorate Kota Lhokseumawe.
PENGARUH SIMPANAN MASYARAKAT DAN UKURAN PERUSAHAN TERHADAP PROFITABILITAS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Maryana Maryana; nurlina nurlina
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 5 No 1 (2019)
Publisher : LPPM STIE Lhokseumawe

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Abstract

The purpose of this study was to examine the influence of public deposits and the size of the company to profitability in banking companies listed in Indonesia stock exchange. The data used in this research is secondary data that is annual report of banking companies 2009-2015 period. The source of the data derived from five banking companies listed in Indonesia stock exchange. Data processing was performed using SPSS with multiple linear regresion. The results showed that: Saves society negatively affects the profitability of the banking company listed on the Indonesia stock exchange. Size companies positive effect on the profitability of the banking company listed on the Indonesia stock exchange. Simultaneously, public deposits and the size of the company's positive effect on the profitability of the banking company listed on the Indonesia stock exchange. Public deposits and the size of the firm has a weak correlation with the profitability of the banking company listed on the Indonesia stock exchange. Public deposits and the size of the companies have the leverage to explain the profitability of the banking company listed on the Indonesia stock exchange amounted to 61.1%, while the remaining 38.9% is influenced by other variables outside this research model. Keywords : Public Deposits, Size of the Company, Profitability
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL TERHADAP AKUNTABILITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN ACEH UTARA Eldis Ramdani; Neo Agustina
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 5 No 1 (2019)
Publisher : LPPM STIE Lhokseumawe

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Abstract

This study aims to examine the effect of the implementation of accrual-based government accounting standards on the accountability of financial statements of the North Aceh District Government. The data used in this study are primary data as many as 70 samples with purposive sampling technique. The method used to analyze the independent variables with the dependent variable is a simple linear regression method and a classic assumption test. The results of the study are partial, the application of accrual-based government accounting standards has a significant influence on the accountability of financial statements in the North Aceh District Work Unit.
ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK KONVENSIONAL DAN BANK SYARIAH CABANG KOTA LHOKSEUMAWE Novrianda Novrianda; Ghazali Syamni
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 5 No 1 (2019)
Publisher : LPPM STIE Lhokseumawe

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Abstract

The problem discussed in this study is the comparison of the financial performance of Bank Mandiri (Persero) Tbk, with Bank Syariah Mandiri, for the period 2008-2012. The purpose of this study is to compare the financial performance of Bank Mandiri (Persero) Tbk, with Bank Syariah Mandiri, for the period 2008-2012. In this study, the method used is descriptive data analysis. Based on the results of the study obtained the following results. Descriptive analysis shows that the Capital Adequacy Ratio (CAR) of the two banks meets the standard, which is above 8%. Both banks' Non Performing Loans (NPL) ≤ 5% so that they enter good standards according to Bank Indonesia. Both banks' return on Assets (ROA) ≥ 1.5% so that they meet Bank Indonesia standards. The two banks' loan to deposit ratio (LDR) is between 85% -110% and thus meets Bank Indonesia standards. The two banks' Operational Expenses to Operating Income (BOPO) ratio <92%, thus meeting Bank Indonesia standards.

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