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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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PENGARUH DANA BAGI HASIL, DANA ALOKASI UMUM DAN DANA ALOKASI KHUSUS TERHADAP PRODUK DOMESTIK REGIONAL BRUTO DI PROVINSI ACEH Iskandar Iskandar; Irfan Irfan; Bobby Rahman
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 5 No 3 (2019)
Publisher : LPPM STIE Lhokseumawe

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Abstract

This study aims to analyze the effect of profit sharing funds, general allocation funds, and special allocation funds for gross regional domestic products (GRDP) in Aceh Province. The data in this study uses time series data with the 2006-2018 time period sourced from BPS and DJPK. The analytical method used in this study is multiple linear regression using eviews analysis tools. The results showed that general allocation funds and special allocation funds had a positive and significant effect on GRDP, while profit sharing funds had a negative and significant effect on GRDP, then jointly shared revenue funds, general allocation funds, and special allocation funds had a significant effect and positive for GRDP is 0.9871 (89.71%), while those affected by other variables outside of this model are 0.1029 (10.29%).
PENGARUH FREE CASH FLOW, PROFITABILITAS DAN INVESMENT OPPORTUNITY SET TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Aulia Ramadhan; Maryana Maryana
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 5 No 2 (2019)
Publisher : LPPM STIE Lhokseumawe

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Abstract

Free Cash Flow, Profitability and Investment Opportunity Set together affect the Dividend Payout Ratio. Free cash flow is excess cash in the company that can be distributed to shareholders in the form of dividends (Brigham and Daves, 2003). This distribution can be made after the company makes capital expenditures, such as purchases of fixed assets in cash. According to Jensen (2011) states that free cash flow has a positive effect on the dividend payout ratio. The higher the free cash flow, the higher the dividend payout ratio or vice versa. The results showed that Free Cash Flow, Profitability and Investment Opportunity set were positive and significant for the dependent variable
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA Neo Agustina; Tri Mulyati
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 5 No 3 (2019)
Publisher : LPPM STIE Lhokseumawe

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Abstract

This research was conducted on cigarette companies listed on the Indonesia Stock Exchange (BEI) in the 2010-2017 period. However, due to limited distance, time, and easier availability of information, data collection was based on secondary data, namely research on data collected after the fact. Research is carried out on an object within a certain period where the data taken is the financial reports of cigarette companies listed on the Indonesia Stock Exchange (BEI). Based on the research result, it shows that Return on Assets, Earning Per Share, Price Earning Per Ratio and Return on Equity together have an effect on stock prices.
PENGARUH PENYAJIAN LAPORAN KEUANGAN, AKSESIBILITAS LAPORAN KEUANGAN DAN PENERAPAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH Mawaddah Mawaddah; Murhaban Murhaban; Dewi Keumala Sari
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 5 No 2 (2019)
Publisher : LPPM STIE Lhokseumawe

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Abstract

This study aims to examine the effect of the presentation of financial statements, the accessibility of financial statements and the application of the government's internal control system to the accountability of regional financial management at SKPD in Lhokseumawe. The data used in this study is primary data. The sample in this study consisted of 70 employees at 35 SKPD in Lhokseumawe. Data processing is done using multiple linear regression analysis. The results of the study that are: Partially, the presentation of financial statements has a significant effect on the accountability of regional financial management at SKPD in Lhokseumawe. Accessibility of financial statements has a significant effect on the accountability of regional financial management at SKPD in Lhokseumawe. The implementation of the government's internal control system has a significant effect on the accountability of regional financial management at SKPD in Lhokseumawe. Simultaneously, the presentation of financial statements, the accessibility of financial statements and the application of the government's internal control system have a significant effect on the accountability of regional financial management at SKPD in Lhokseumawe.
PENGARUH SALES GROWTH , LEVERAGE , CURRENT RATIO DAN ROFITABILITAS TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Maryana Maryana; Muhammad Ikhsan
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 5 No 3 (2019)
Publisher : LPPM STIE Lhokseumawe

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Abstract

This study aims to examine how much "Effect of Sales Growth, Levarage, Current Ratio and Profitability on Dividend Payout Ratio in Banking Companies Listed on the Indonesia Stock Exchange". In this study the samples taken were banking companies listed on the Indonesia Stock Exchange in the period 2015-2017. The data analysis method used in this study was using multiple regression analysis. The results of the research partially show that Sales Growth has an effect on Dividend Payout Ratio, Leverage has an effect on Dividend Payout Ratio, Current Ratio has an effect on Dividend Payout Ratio and Profitability has an effect on Dividend Payout Ratio. The results of the study simultaneously show that Sales Growth, Levarage, Current Ratio and Profitability together on Dividend Payout Ratio. It is hoped that this research can be used as a work to add insight into knowledge that can further broaden the mindset of the reader, especially regarding the influence of Sales Growth, Levy, Current Ratio and Profitability on Dividend Payout Ratio in Banking Companies Listed on the Indonesia Stock Exchange.
PENGARUH KEMANDIRIAN DAERAH, TINGKAT KETERGANTUNGAN, UKURAN PEMERINTAH DAERAH DAN TEMUAN AUDIT TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH Badruddin Badruddin
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 5 No 2 (2019)
Publisher : LPPM STIE Lhokseumawe

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Abstract

This study aims to examine the effect of regional independence, level of dependence, local government size and audit findings on the level of disclosure of financial statements of North Aceh District government. The data used in this research are 50 primary data with purposive sampling technique. The method used to analyze the independent variables with the dependent variable is the multiple linear regression method and the classical assumption test. The results of the research partially regional independence and dependency level have no effect on the level of disclosure of the financial statements of the North Aceh District Government, while the regional government variable size and audit findings have a significant effect on the level of disclosure of North Aceh District Government financial statements. Simultaneously it shows that, regional independence, the size of the regional government, the level of dependency and audit findings together have a significant effect on the disclosure of the financial statements of the North Aceh District Government.
PENGARUH EFEKTIFITAS SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KINERJA MANAJERIAL Nia Ariska; Mulia Andirfa
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 5 No 2 (2019)
Publisher : LPPM STIE Lhokseumawe

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Abstract

Managerial performance is the ability of managers in using knowledge, behaviors, and talents in performing their duties so as to achieve goals and tasks of the manager. This study aims to analyze the effect of Effectiveness of accounting information systems and internal control of Managerial Performance. The population of this research is PT PJB UBJOM PLTMG ARUN in Lhokseumawe accounting information system. Sampling technique using Census Sampling, obtained by 41 respondents and Data collection using questionnaire method. The results of this study indicate that the effectiveness of accounting information systems and internal control significant effect on Managerial Performance both partially and simultaneously.
PENGARUH FAKTOR EKSTERNAL TERHADAP HARGA SAHAM PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Mulia Andirfa; Lia Santika
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 5 No 3 (2019)
Publisher : LPPM STIE Lhokseumawe

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Abstract

This study aims to examine how much "the influence of external factors on stock prices in banks listed on the Indonesia Stock Exchange". In this study the sample taken was a banking company listed on the Indonesia Stock Exchange in the period 2016-2018. Data analysis method used in this study is to use multiple regression analysis. The results of the study indicate that inflation, interest rates and exchange rates have no significant effect on the price of banking shares listed on the Indonesia Stock Exchange. The most dominant variable in this study is inflation which has a positive and not significant effect on the price of banking shares listed on the Indonesia Stock Exchange. It is hoped that this research can be used as a work in adding insight to knowledge that can further broaden the mindset of readers, especially regarding the influence of external factors on the Banking Stock Prices listed on the Indonesia Stock Exchange.
PENGARUH TRANSPARANSI DAN AKUNTABILITAS TERHADAP PENGELOLAAN PENDAPATAN ASLI DAERAH DI KOTA LHOKSEUMAWE Cut Humaira; Edi Zulfiar; Maryana Maryana
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 5 No 2 (2019)
Publisher : LPPM STIE Lhokseumawe

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Abstract

This research is about the effect of transparency and accountability on the management of local revenue at the Regional Financial and Asset Management Agency (BPKAD) of Lhokseumawe City. The purpose of this study is to examine the effect of transparency and accountability on the management of local revenue at the Regional Financial and Asset Agency (BPKAD) Lhokseumawe City. The data used in this study is a questionnaire to 29 employees who are used as research samples. Data processing was carried out with the help of multiple linear regression models with the SPSS version 17 program. The results showed that transparency and accountability had an effect on the management of local revenue at the Regional Finance and Asset Agency (BPKAD) Lhokseumawe City.
PENGARUH CAPITAL ADEQUACY RATIO (CAR), NON PERFORMING FINANCING (NPF), RETURN ON EQUITY (ROE) DAN LOAN TO DEPOSIT RATIO (LDR) TERHADAP PERTUMBUHAN PROFITABILITAS SEBELUM DAN SESUDAH PEMISAHAN Anggi Suryani; Irfan Irfan; Muttaqien Muttaqien
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 5 No 3 (2019)
Publisher : LPPM STIE Lhokseumawe

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Abstract

This study aims to determine and analyze the effect of profitability growth before and after separation at Bank Syariah Aceh. The difference in the level of health at Bank Aceh Syariah before and after separation using the ratio of capital adequacy ratio (CAR), non-performing financing (NPF), return on equity (ROE) and loan to deposit ratio (LDR). This study uses an 8-year period, namely 2012-2019 by using quarterly financial reports. The analytical method used is a multiple linear regression model using eviews. The dummy variable is used to determine whether Bank Aceh Syariah health differences occur before and after separation. The results of the analysis show that CAR and ROE have an effect on profitability growth, while NPF and LDR have no effect on profitability growth. In addition, the dummy results show there are differences in Bank Syariah Aceh before and after separation.

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