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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 92 Documents
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ANALISIS RASIO CAMEL PADA PT. BANK PEMBIAYAAN RAKYAT SYARIAH RAHMAH HIJRAH AGUNG KOTA LHOKSEUMAWE DAN PT. BANK PERKREDITAN RAKYAT SABEE MEUSAMPE KABUPATEN ACEH UTARA TAHUN 2015-2016 Silvia Ulfa; M. Lutfi Al Fahmi
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 3 No 1 (2017)
Publisher : LPPM STIE Lhokseumawe

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Abstract

The purpose of this study is to determine the soundness of banks in PT. Bank Pembiayaan Rakyat Syariah (BPRS) Rahmah Hijrah Agung Kota Lhokseumawe and PT. Bank Perkreditan Rakyat (BPR) Sabee meusampe using CAMEL ratio from 2015 to 2016, and to know how predicate bank performance in PT. Bank Pembiayaan Rakyat Syariah (BPRS) Rahmah Hijrah Agung Kota Lhokseumawe and PT. Bank Perkreditan Rakyat (BPR) Sabee Meusampe Kabupaten Aceh Utara Court from 2015 until 2016. the authors are interested in conducting research with the title “Ratio Analysis CAMEL In the Bank Pembiayaan Rakyat Syariah (BPRS) Rahmah Hijrah Agung Kota Lhokseumawe and PT. Bank Perkreditan Rakyat (BPR) Sabee Meusampe Kabupaten Aceh Utara “. In this research method used is quantitative method such as the numbers of the Balance Sheet, Profit / Loss Report, Report of Assets Quality, and Capital Adequacy Reports. Qualitative research with descriptive approach to measure the financial performance of banks to perform calculations using financial ratios CAMEL (Capital, Assets, Managemet Earnings, and Liquidity). The results of the assessment results of BPRS Rahmah Hijrah Agung and PT. Bank Perkreditan Rakyat (BPR) Sabee Meusampe Kabupaten Aceh Utara Great move by using the CAMEL from 2015 to 2016 received the title FAIR . Suggestions in this research is to improve the quality of productive assets is a good idea if the BPRS RHA and BPR Sabee Meusampe maintain or increase the number of PPAP formed so as to cover risks that may arise if the velocity of earning assets less current and in line with efforts to reduce the number of troubled loans, particularly those categorized bad credit.
PENGARUH PENGAWASAN AKUNTABILITAS TERHADAP KINERJA MANAJEMEN PADA RUMAH SAKIT UMUM SAKINAH KOTA LHOKSEUMAWE Bobby Rahman; Zulkarnaini Zulkarnaini
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 3 No 1 (2017)
Publisher : LPPM STIE Lhokseumawe

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Abstract

The purpose of research is to determine how much influence accountability monitoring the performance of management in public hospitals Sakinah Lhokseumawe city. Data used in the form of primary data obtained or collected from direct observations of employees of the General Hospital Sakinah Lhokseumawe City. The data processing is done with the help of a simple regression model were processed using the SPSS program. The results showed that significantly influence the accountability monitoring management performance Sakinah General Hospital Lhokseumawe city. Performance Management at the General Hospital Lhokseumawe city Sakinah able to be explained by variables accountability monitoring, as more and better oversight of accountability is applied it will be followed by further achievement of the management of the Hospital was clean, fair, transparent and accountable.
PENGARUH PENGENDALIAN INTERNAL TERHADAP PEMBERIAN KREDIT (Survei pada PT. Mandala Multifinance Tbk Kota Lhokseumawe) Atriani Atriani; Maryana Maryana
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 3 No 2 (2017)
Publisher : LPPM STIE Lhokseumawe

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Abstract

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.
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 PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN (Studi pada DPKKD Kabupaten Aceh Utara) Ismail Ismail; Neo Agustina
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 2 No 3 (2016)
Publisher : LPPM STIE Lhokseumawe

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Abstract

Penerapan sistem informasi akuntansi mempengaruhi kualitas laporan keuangan pada Dinas Pengelolaan Keuangan dan Kekayaan Daerah Kabupaten Aceh Utara. Ini ditunjukkan oleh nilai koefisien regresi liniear untuk variabel sistem informasi akuntansi yang bernilai positif, yaitu nilai t hitung (5.672) > t tabel (1.990). Sehingga dengan sendirinya akan memberikan dampak positif pada peningkatan kualitas laporan keuangan dengan adanya penerapan sistem informasi akuntansi pada Dinas Pengelolaan Keuangan dan Kekayaan Daerah Kabupaten Aceh Utara.
PENGARUH STRUKTUR MODAL TERHADAP RENTABILITAS PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Muliana Muliana; Maryana Maryana
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 3 No 1 (2017)
Publisher : LPPM STIE Lhokseumawe

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Abstract

Purpose of research is earning writer to tell as according to the problem is to know how big governmental internal control system influence had an effect on to efficient and management effectiveness of finance in Local Government Kabupaten Aceh Utara. Data applied in the form of primary data obtained collected or from direct observation of all officer Dinas Pendapatan and Pengelolaan Keuangan Kabupaten Aceh Utara through a questionnaire. Data processing is done with help of equation model of simple regression that analyzes using program SPSS. The result of research indicates that governmental internal control system had an effect on significant to efficient and management effectivity of finance at Dinas Pendapatan and Pengelolaan Keuangan Daerah Kabupaten Aceh Utara. Efesiensi and management effectivity of finance at Dinas Pendapatan and Pengelolaan Keuangan Daerah Kabupaten Aceh Utara can be explained by government internal control system applied, governmental internal control system excelsior hence will be followed excelsior also efficiency and management effectivity of finance area.
PENGARUH TRANSPARANSI DAN AKUNTABILITAS TERHADAP PENINGKATAN KINERJA PENGELOLAAN PAJAK DAERAH PADA DINAS PENGELOLA KEUANGAN DAN ASET DAERAH (DPKAD) KOTA LHOKSEUMAWE Muhammad Kautsar; Mulia Andirfa; Bobby Rahman
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 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.
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 PERKEMBANGAN KREDIT USAHA RAKYAT (KUR) PADA BANK RAKYAT INDONESIA (BRI) UNIT PERNIAGAAN TERHADAP USAHA MIKRO DAN KECIL (UMK) DI KOTA LHOKSEUMAWE Teguh Saputra; Neny Triana Riady
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 2 No 3 (2016)
Publisher : LPPM STIE Lhokseumawe

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Abstract

Sektor Usaha Mikro Kecil dan Menengah (UMKM) salah satu motor lokomotif yang krusial bagi pembangunan dan pertumbuhan ekonomi. Peranan usaha Mikro Kecil dan Menengah (UMKM) dalam perekonomian Indonesia pada dasarnya sudah besar sejak dulu. Peluncuran KUR merupakan upaya pemerintah untuk mendorong perbankan menyalurkan kredit kepada UMKM bagi calon debitur yang mengalami keterbatasan anggaran. PT Bank Rakyat Indonesia (Persero) Tbk, Unit Merdeka Cabang Lhokseumawe merupakan salah satu lembaga keuangan yang menawarkan berbagai jenis kredit kepada masyarakat. Diantara jenis kredit yang ditawarkan adalah Kredit Usaha Rakyat (KUR). Kredit Usaha Rakyat merupakan jenis kredit modal kerja dan investasi yang diperuntukan bagi masyarakat kelas menengah dan kelas menengah kebawah. Penelitian ini dilakukan pada PT. Bank Rakyat Indonesia. Metode penelitian yang digunakan adalah metode deskriptif komparatif dimana peneliti menganalisis Perkembangan Kredit Usaha Rakyat (KUR) Pada Bank Rakyat Indonesia (BRI) Unit Perniagaan Terhadap Usaha Mikro dan Kecil (UMK) di Kota Lhokseumawe.
PENGARUH KECUKUPAN ANGGARAN DAN PARTISIPASI PENGANGGARAN TERHADAP KINERJA MANAJERIAL PADA PEMERINTAHAN KABUPATEN ACEH UTARA Fitriani Fitriani; Ainun Zairinah
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 2 No 3 (2016)
Publisher : LPPM STIE Lhokseumawe

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Penelitian ini bertujuan untuk menguji pengaruh kecukupan anggaran manajer dan partisipasi penganggaran terhadap kinerja manajerial pada Pemerintahan Aceh Utara. Pengumpulan data dilakukan dengan menggunakan metode mail survey, pada Pemerintahan Aceh Utara, 83 kuesioner. Analisis data dalam penelitian ini menggunakan SPSS, yang dibantu dengan program aplikasi SPSS versi 19.0. Model yang diajukan dalam penelitian ini berhasil memenuhi suatu model. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh positif dan tidak signifikan Kecukupan anggaran berpengaruh positif dan signifikan terhadap kinerja manajer. Kecukupan anggaran berpengaruh positif dan signifikan terhadap partisipasi penganggaran.

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