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.
Articles
92 Documents
<![CDATA[PENGARUH KINERJA KEUANGAN TERHADAP PROFITABILITAS PADA PT. PELABUHAN INDONESIA I (PERSERO) ]]>
<![CDATA[Taradiva Nabila]]>;
<![CDATA[Ainun Zairinah]]>
<![CDATA[ Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 3 No 1 (2017) ]]>
Publisher : <![CDATA[LPPM STIE Lhokseumawe ]]>
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<![CDATA[This study aimed to examine the effect of asset growth and liquidity and simultaneous partial effect on profitability PT. Pelabuhan Indonesia I (Persero). The analytical method used in this research is multiple linear regression analysis. The results of this study indicate that (1) the regression coefficient value asset growth is not equal to zero, then H1 is accepted and can be interpreted that the asset growth effect on the level of profitability Return on Assets (ROA). (2) The value of the regression coefficient of liquidity is not equal to zero, then H1 is accepted and can be interpreted that the liquidity effect on the level of profitability Return on Assets (ROA). (3) Based on the draft terms of hypothesis testing to certify that the growth of liquidity of assets and the level of profitability Return on Assets (ROA) is the least. Referring to these requirements, the results of the study received Ha, ith it can be said that the growth of assets and liquidity simultaneously contributed to the increased profitability.]]>
<![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 PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH DI KOTA LHOKSEUMAWE ]]>
<![CDATA[Irdawati Irdawati]]>;
<![CDATA[Ratna Ratna]]>;
<![CDATA[Maisyuri Maisyuri]]>
<![CDATA[ Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 3 No 3 (2017) ]]>
Publisher : <![CDATA[LPPM STIE Lhokseumawe ]]>
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<![CDATA[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.]]>
<![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.]]>
<![CDATA[Analisis Finansial Usaha Pabrik Pakan pada Cluster Udang Windu di Kota Lhokseumawe ]]>
<![CDATA[Muhammad Arifai]]>;
<![CDATA[T Fakhrial Dani]]>;
<![CDATA[Zuarni Zuarni]]>;
<![CDATA[Mukhlis Mukhlis]]>
<![CDATA[ Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 3 No 1 (2017) ]]>
Publisher : <![CDATA[LPPM STIE Lhokseumawe ]]>
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<![CDATA[Tujuan dari usaha pakan ternak budidaya udang windu di Kluster Blang Mangat adalah untuk menyediakan kebutuhan petani tambak terhadap pakan yang berkualitas denga harga yang terjangkau. Analisa keuangan penting dilakukan untuk memperhitungkan keuntungan yang diperoleh dengan produksi pakan yang terjangkau dan berkualitas. Besarnya biaya pakan dalam usaha perikanan diperkirakan mencapai 70-80% dari total biaya produksi. Dengan meminimalisir biaya yang tidak efektif diharapkan usaha ini dapat memperoleh keuntungan yang kompetitif. Penelitian ini bersifat deskriptif yang mencoba menganalisis hasil berdasarkan data dilapangan. Dari evaluasi finansiil ekonomis yang dilakukan terhadap usaha pakan udang windu menunjukkan bahwa pembukaan pabrik pakan di kawasan Blang Mangat Kota Lhokseumawe sangat layak dilakukan yang dilihat dari tingkat Break Even Point (BEP) dalam jangka waktu 5 tahun 9 bulan. Pengembangan pabrik pakan menjadi kunci utama meningkatkan produksi udang windu di Kota Lhokseumawe dan sekitarnya. Banyaknya produsen yang mengontrol industri pakan memerlukan peran pemerintah untuk dapat membuka akses ke industri pakan yang lebih terjangkau dari segi harga dan kualitas pakan yang mendukung. Investasi dalam industri pakan mampu menjadi pioneer bagi investor lain untuk dapat berperan dalam pertumbuhan ekonomi di Aceh khususnya di kota Lhokseumawe.]]>
<![CDATA[PENGARUH SISTEM PENGENDALIAN INTERNAL PEMERINTAH DAN PEMAHAMAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KEUANGAN (Studi pada Dinas dan Badan Pemerintah Kabupaten Aceh Utara) ]]>
<![CDATA[Safrida Hanum]]>;
<![CDATA[Edi Zulfiar]]>;
<![CDATA[Neo Agustina]]>
<![CDATA[ Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 3 No 3 (2017) ]]>
Publisher : <![CDATA[LPPM STIE Lhokseumawe ]]>
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<![CDATA[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.]]>
<![CDATA[PENGARUH PENYERTAAN MODAL PEMERINTAH DAERAH TERHADAP KINERJA KEUANGAN BANK ACEH ]]>
<![CDATA[Herna Maulizar]]>;
<![CDATA[Muhammad Rasyidin]]>;
<![CDATA[Sri Wahyuni]]>
<![CDATA[ Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 3 No 3 (2017) ]]>
Publisher : <![CDATA[LPPM STIE Lhokseumawe ]]>
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<![CDATA[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.]]>
<![CDATA[PENGARUH PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH DI KOTA LHOKSEUMAWE ]]>
<![CDATA[Irdawati Irdawati]]>;
<![CDATA[Ratna Ratna]]>
<![CDATA[ Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 2 No 3 (2016) ]]>
Publisher : <![CDATA[LPPM STIE Lhokseumawe ]]>
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<![CDATA[Penelitian ini bertujuan untuk mengetahui Pengaruh Pendapatan Asli Daerah terhadap Belanja Daerah di Kota Lhokseumawe. Data yang digunakan dalam penelitian ini bersumber dari Dinas Pengelolaan Keuangan dan Aset Daerah (DPKAD) dengan periode waktu 2005 s/d 2014. Metode yang digunakan dalam penelitian ini adalah Metode Regresi Linier Sederhana. Hasil yang diperoleh adalah Pendapatan Asli Daerah berpengaruh secara signifikan dan positif terhadap Belanja Daerah. Untuk penelitian selanjutnya hendaknya menggunakan data yang lebih lengkap dan variabel yang lebih banyak lagi, supaya hasilnya lebih memuaskan.]]>
<![CDATA[PENGARUH LUAS LAHAN PERSAWAHAN, MODAL DAN TENAGA KERJA TERHADAP PENDAPATAN PETANI SAWAH PADA KECAMATAN SYAMTALIRA ARON KABUPATEN ACEH UTARA ]]>
<![CDATA[Isfrizal Isfrizal]]>;
<![CDATA[Bobby Rahman]]>
<![CDATA[ Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 4 No 1 (2018) ]]>
Publisher : <![CDATA[LPPM STIE Lhokseumawe ]]>
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<![CDATA[The purpose of this study is to see the effect of paddy field area, capital and labor force on the income of rice farmers in the District of Syamtalira Aron, North Aceh Regency. The data used in this study is the primary data in Teupin Punti. Methods of data analysis are to use multiple linear regression analysis. The result of land acquisition did not significantly and positively affect the income of wetland farmers, capital and labor significantly and positively affect the income of rice farmers in Kecamatan Syamtalira Aron Kabupaten Aceh Utara.]]>
<![CDATA[PENGARUH THIN CAPITALIZATION DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Agung Setiawan]]>;
<![CDATA[Neo Agustina]]>
<![CDATA[ Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 4 No 1 (2018) ]]>
Publisher : <![CDATA[LPPM STIE Lhokseumawe ]]>
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<![CDATA[This study was conducted at a manufacturing company listed on the Indonesia Stock Exchange and aims to see the influence of Thin Capitalizatian and Profitability on Tax Evasion in Manufacturing Companies listed in Indonesia Stock Exchange. The data used in the study are secondary data sourced from Indonesia Stock Exchange. Data analysis method used in this research is multiple linear regression with the help of program package SPSS 18.00 For Windows. The results of this study indicate that Thin Capitalization variables positively influence against Tax evasion, while Profitability variables negatively affect Tax evasion, but together Thin Capitalization and Profitability variables positively affect the Avoidance of Tax on Manufacturing Companies listed on the Indonesia Stock Exchange]]>
