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 TINGKAT SUKU BUNGA DEPOSITO DAN JUMLAH NASABAH TERHADAP JUMLAH DANA DEPOSITO BERJANGKA PADA PT BANK NEGARA INDONESIA (PERSERO) TBK CABANG LHOKSEUMAWE ]]>
<![CDATA[Irfan Irfan]]>;
<![CDATA[Cut Faridah]]>
<![CDATA[ Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 5 No 1 (2019) ]]>
Publisher : <![CDATA[LPPM STIE Lhokseumawe ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[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]]>
<![CDATA[KOMPENSASI DAN FRAUD PADA KARYAWAN PERBANKAN SYARIAH DI KOTA LHOKSEUMAWE ]]>
<![CDATA[Maryana Maryana]]>
<![CDATA[ Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 5 No 1 (2019) ]]>
Publisher : <![CDATA[LPPM STIE Lhokseumawe ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Penelitian ini bertujun untuk menguji pengaruh kompensasi dan fraud pada karyawn perbankan Syariah di Kota Lhokseumawe]]>
<![CDATA[PENGARUH AKUNTABILITAS, KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS HASIL AUDIT ]]>
<![CDATA[Herlina Herlina]]>;
<![CDATA[Murhaban Murhaban]]>
<![CDATA[ Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 5 No 1 (2019) ]]>
Publisher : <![CDATA[LPPM STIE Lhokseumawe ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[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.]]>
<![CDATA[PENGARUH SIMPANAN MASYARAKAT DAN UKURAN PERUSAHAN TERHADAP PROFITABILITAS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Maryana Maryana]]>;
<![CDATA[nurlina nurlina]]>
<![CDATA[ Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 5 No 1 (2019) ]]>
Publisher : <![CDATA[LPPM STIE Lhokseumawe ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[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]]>
<![CDATA[PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL TERHADAP AKUNTABILITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN ACEH UTARA ]]>
<![CDATA[Eldis Ramdani]]>;
<![CDATA[Neo Agustina]]>
<![CDATA[ Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 5 No 1 (2019) ]]>
Publisher : <![CDATA[LPPM STIE Lhokseumawe ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[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.]]>
<![CDATA[ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK KONVENSIONAL DAN BANK SYARIAH CABANG KOTA LHOKSEUMAWE ]]>
<![CDATA[Novrianda Novrianda]]>;
<![CDATA[Ghazali Syamni]]>
<![CDATA[ Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 5 No 1 (2019) ]]>
Publisher : <![CDATA[LPPM STIE Lhokseumawe ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[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.]]>
<![CDATA[PENGARUH RISIKO BISNIS, PERTUMBUHAN PENJUALAN DAN SET KESEMPATAN INVESTASI TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Hikalmi Hikalmi]]>;
<![CDATA[Ahmad Fadhillah]]>
<![CDATA[ Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 5 No 3 (2019) ]]>
Publisher : <![CDATA[LPPM STIE Lhokseumawe ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aims to examine how much "Effect of Business Risk, Sales Growth and Investment Opportunity Set on Capital Structure in Manufacturing Companies Listed on the Indonesia Stock Exchange". In this study the samples taken are manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2018. The data analysis method used in this study was using multiple regression analysis. The results of the research partially show that business risk influences the capital structure, sales growth influences the capital structure and investment opportunity sets influence the capital structure. The results of the study simultaneously show that business risk, sales growth and investment opportunity sets affect the capital structure of manufacturing companies listed on the Indonesia Stock Exchange. It is hoped that this research can be used as a work in increasing knowledge that can further broaden the mindset of the readers, especially regarding the effect of the influence of Business Risk, Sales Growth and Investment Opportunity Set on Capital Structure in Manufacturing Companies Listed on the Indonesia Stock Exchange.]]>
<![CDATA[PENGARUH STRUKTUR MODAL DAN MODAL KERJA TERHADAP PROFITABILITAS USAHA PADA PERUSAHAAN PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2016 ]]>
<![CDATA[Afifatul Uliya]]>;
<![CDATA[Mulia Andirfa]]>;
<![CDATA[M. Luthfi Alfahmi]]>
<![CDATA[ Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 5 No 2 (2019) ]]>
Publisher : <![CDATA[LPPM STIE Lhokseumawe ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The purpose of this study was to examine the effect of capital structure and working capital simultaneously on business profitability in Coal Mining Companies listed on the Indonesia Stock Exchange. The data used in this study are secondary data, that is time series data for the 2011-2016 period. The data source came from 7 (seven) Coal Mining Companies listed on the Indonesia Stock Exchange from 2011 - 2016. Data processing was carried out using the SPSS program with multiple linear regression equations. The results of the study show that: The capital structure does not affect the profitability of businesses in Coal Mining Companies listed on the Indonesia Stock Exchange. Working capital has a significant effect on business profitability in Coal Mining Companies listed on the Indonesia Stock Exchange. Simultaneously the capital structure and working capital have a significant effect on business profitability in Coal Mining Companies listed on the Indonesia Stock Exchange. Capital structure and working capital have a moderate relationship with business profitability in Coal Mining Companies listed on the Indonesia Stock Exchange. Capital structure and working capital have the ability to explain its effect on business profitability in Coal Mining Companies listed on the Indonesia Stock Exchange by 23%, while the remaining 77% is influenced by other variables outside this research model such as operational costs, production costs, sales volume, and others.]]>
<![CDATA[PENGARUH IMPLEMENTASI SISTEM AKUNTANSI, PENGELOLAAN KEUANGAN DAERAH DAN PENGAWASAN INTERNAL TERHADAP KINERJA KEUANGAN PEMERINTAH ]]>
<![CDATA[Neo Agustina]]>;
<![CDATA[Ahmad Saifanur]]>
<![CDATA[ Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 5 No 3 (2019) ]]>
Publisher : <![CDATA[LPPM STIE Lhokseumawe ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aims to examine the effect of accounting system implementation, regional financial management and internal supervision to government financial performance at SKPD of North Aceh Regency. This study uses primary data obtained by distributing questionnaires to 60 employees who serve as research samples. The data were analyzed using a multiple linear regression. The results of the study show that partially; the implementation of the accounting system and internal supervision has a significant effect to the government's financial performance at SKPD of North Aceh Regency. Regional financial management has effect not significant to government financial performance at SKPD of North Aceh Regency. The simultant, accounting system implementation, regional financial management and internal supervision has a significant effect to the government's financial performance at SKPD of North Aceh Regency, which is influenced about 59.8% and 40.2% influenced by other variables outside of this research.]]>
<![CDATA[PENGARUH PEMBIAYAAN MURABAHAH, MUSYARAKAH DAN NON PERFORMING FINANCING TERHADAP PROFITABILITAS PERBANKAN SYARIAH ]]>
<![CDATA[Maisyuri Maisyuri]]>;
<![CDATA[Arfandin Arfandin]]>
<![CDATA[ Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 5 No 2 (2019) ]]>
Publisher : <![CDATA[LPPM STIE Lhokseumawe ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aims to analyze the influence of Murabahah, Musyarakah and nonperforming financing on the level of profitability at Islamic Commercial Bank (Survey on Islamic Banking listed on BEI from 2014 to 2016). The research method used is a quantitative approach using survey method. The data are obtained through the publication result from the relevant Islamic Commercial Bank and accessed on www.bi.go.id. The analysis method used is multiple linear regression analysis. The results of the research indicate that: (1) Murabahah financing and Non Performing Financing Ratio has a significant effect on profitability projected through Return on Asset (ROA) at Islamic Commercial Banks in Indonesia, (2) Musyarakah financing has no significant effect on profitability projected through Return on Assets (ROA) in Islamic commercial banks in Indonesia.]]>
