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INDONESIA
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan
Published by Sekolah Tinggi Ilmu Ekonomi Lhokseumawe
ISSN : 24608254     EISSN : 2963976X     DOI : https://doi.org/10.56857/jaktabangun.v8i2
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Social Sciences Other
JAKTABANGUN (Jurnal of Accounting and Development Economics) is a peer-reviewed journal that publishes research articles and theoretical articles in the fields of development economics, accounting, management and business. This journal provides open access which allows articles to be made freely available online without any violations and to support greater global exchange of knowledge. The scope of this journal covers topics related to Economics and Business in all aspects. Scientific articles related to Islamic Economics, Accounting, Taxation, Development Economics, Management Economics and Business are highly expected. This journal is published by the Sekolah Tinggi Ilmu Ekonomi Lhokseumawe , twice a year in April and November. JAKTABANGUN is available in print and online versions. Print ISSN: 2480-8254 and Online ISSN: 2963-976X
Arjuna Subject : Umum - Umum
Articles 152 Documents
 1   2   3   4   5 
PENGARUH KETAATAN AKUNTANSI DAN PERILAKU TIDAK ETIS TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI DENGAN PENGENDALIAN INTERNAL SEBAGAI VARIABEL PEMODERASI PADA KANTOR INSPEKTORAT KOTA LHOKSEUMAWE Andirfa, Mulia; irfan; maryana; Putri Novianti
JAKTABANGUN: Jurnal Akuntansi & Pembangunan Vol. 8 No. 1 (2022): JAKTABANGUN: Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56857/jtb.v8i1.2

Abstract

               The problem of budget abuse in Lhokseumawe City leads to a tendency for accounting fraud where the Inspectorate as the regional financial supervisor has shown an attitude of lack of accounting compliance in the presentation of regional financial statements, this is shown due to negligence made by employees, especially in the audit section. Employee behavior also shows unethical behavior within the organization, where the impression is that the Inspectorate's employees let the regional financial cash into the company's personal account in Lhokseumawe City. If cash can be deposited into a personal account of the company or SKPD, this has proven that the performance of the Lhokseumawe City Inspectorate still needs internal control within the organization, with the aim of making improvements, enhancements, and strengthening the role of being supervisors, examiners and early warning providers to the system. reliable internal control and financial governance of the Regional Government (Pemda). Therefore, this study aims to determine the effect of accounting compliance and unethical behavior on the tendency of accounting fraud with internal control as a moderating variable at the lhokseumawe city inspectorate office.  
ANALISIS PERKEMBANGAN KREDIT USAHA RAKYAT DI KECAMATAN DEWANTARA SEBELUM DAN PADA MASA PANDEMI COVID-19 Maisyuri; Muttaqien; keumala, cut muftia; Rizal, Syamsul
JAKTABANGUN: Jurnal Akuntansi & Pembangunan Vol. 8 No. 1 (2022): JAKTABANGUN: Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56857/jtb.v8i1.3

Abstract

This study aims to analyze the development of People's Business Credit in Dewantara District before the Covid-19 pandemic and during the Covid-19 pandemic, and analyze the comparison of the development of People's Business Credit in Dewantara District before the Covid-19 pandemic with the development of People's Business Credit during the pandemic. Covid-19. Secondary data on the development of People's Business Credit in Dewantara District before and during the Covid-19 pandemic in the form of data on the number of distribution of People's Business Credit and data on the number of recipients of People's Business Credit in 2019 and 2020. The results show that: Development of People's Business Credit in the District Dewantara before the Covid-19 pandemic tended to be stable in terms of KUR recipients and KUR distribution with the development of People's Business Credit in Dewantara District during the Covid-19 pandemic, but the development of People's Business Credit in Dewantara District before the Covid-19 pandemic was better than during the pandemic Covid-19, where the development of People's Business Credit in the Dewantara District before the Covid-19 pandemic with the Covid-19 pandemic, there was no significant difference
ANALISIS SEKTOR UNGGULAN PEREKONOMIAN DI KOTA LHOKSEUMAWE, KABUPATEN ACEH UTARA DAN KABUPATEN BIREUEN Fauzan; neni triana; Reva Rizky Silvana
JAKTABANGUN: Jurnal Akuntansi & Pembangunan Vol. 8 No. 1 (2022): JAKTABANGUN: Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56857/jtb.v8i1.4

Abstract

                   This study is intended to identify the characteristics of North Aceh District, Bireuen Regency and Lhokseumawe City as a mainstay area, namely areas that grow fast, have superior sectors, and have economic links with other regions. For this purpose an analytical tool is used: Klassen Tipology, Location Quotient (LQ), Shift Share. The results showed that North Aceh District had a classification of high per capita income and low growth or advanced but depressed regions. With LQ analysis, in almost all sectors in Aceh Regency are the leading sectors except the provision of accommodation and drinking meals. However, the shift share analysis shows that sectors that truly have competitive advantage and specialization have only three sectors, namely the agricultural sector, the government administration sector, the corporate services sector and the service sector. With the classic typology model, it is illustrated that Bireuen District and Lhokseumawe City are two fast-growing but depressed regions, while North Aceh District is a fast-growing and fast-growing region besides that there is a strong link between the three Districts / Cities that can be developed as collaborative partners in area Development. From all the calculations that have been done, a conclusion can be drawn that the determination of North Aceh Regency as a reliable mainstay, however, when viewed from the many leading sectors and the existence of inter-regional economic linkages, North Aceh Regency is considered appropriate.
PENGARUH STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PERBANKAN DI INDONESIA Hikalmi; andirfa, mulia; irfan; Muhammad Rizky Albayhaqi
JAKTABANGUN: Jurnal Akuntansi & Pembangunan Vol. 8 No. 1 (2022): JAKTABANGUN: Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56857/jtb.v8i1.5

Abstract

This study aims to examine the effect of capital structure and firm size on the value of banking firms in Indonesia. The data used in this study is secondary data as many as 32 samples by accessing the official website of the financial services authority using a purposive sampling method. The method used to analyze the independent variable and the dependent variable is the multiple linear regression method and the classical assumption test. The results of the study partially that capital structure has no effect on the value of banking firms in Indonesia for the 2017-2020 period and firm size has a significant effect on the value of banking firms in Indonesia for the 2017-2020 period. Simultaneously shows that the capital structure and size of the company have a significant effect on the value of banking companies in Indonesia for the 2017-2020 period.
PENGARUH UKURAN PERUSAHAAN, VARIABILITAS PERSEDIAAN, VARIABILITAS HARGA PKOK PENJUALAN, LABA SEBELUM PAJAK, DAN FINANCIAL LEVERAGE TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN (Pada Perusahaan Manufaktur Yang Terdaftar di BEI 2014-2018) Maryana; Chyntia, Eka; andirfa, mulia; Sara Dila
JAKTABANGUN: Jurnal Akuntansi & Pembangunan Vol. 8 No. 1 (2022): JAKTABANGUN: Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56857/jtb.v8i1.6

Abstract

            This study aims to determine "The Influence of Company Size, Inventory Variability, Variability of Cost of Goods Sold, Profit Before Tax, Financial Leverage on Inventory Selection Inventory Accounting Method (In Food and Beverage Sector Companies Listed on the Indonesia Stock Exchange Period 2014-2018)" ..The population  of this study are food and beverage companies listed on the Indonesia Stock Exchange for the period 2014-2018. The research sample consisted of 7 companies. The sampling technique was purposive sampling technique. The data used are secondary data from the annual reports of food and beverage companies listed on the Indonesia Stock Exchange. This research uses logistic regression analysis method with SPSS program. The result of  this research shows that firm size, inventory variability, cost of goods sold profit before tax simultaneously affect the selection of inventory accounting methods.
STUDI EMPIRIS DETERMINASI HARGA MINYAK DUNIA DI INDONESIA Triana, Neni; fauzan; irfan; Sayed Shadli
JAKTABANGUN: Jurnal Akuntansi & Pembangunan Vol. 8 No. 1 (2022): JAKTABANGUN: Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56857/jtb.v8i1.7

Abstract

This study aims to analyze the effect of inflation on world oil prices, Rupiah-US Dollar exchange rate on world oil prices, money supply on world oil prices, world oil prices on inflation, Rupiah-US Dollar exchange rate on inflation, money supply on inflation, world oil prices against the Rupiah-US Dollar exchange rate, inflation against the Rupiah-US Dollar exchange rate, the money supply against the Rupiah-US exchange rate, world oil prices against the money supply, inflation against the money supply, and the Rupiah-US Dollar exchange rate against the money supply outstanding in the short and long term. Data sources were obtained from BPS Indonesia 2021, Bank Indonesia 2021, and Investing.com, 2021. The data analysis method used was panel data regression analysis through Vector Error Correction Model (VECM) estimation. The results show that: (1) Inflation has a positive effect on world oil prices in the long term, but inflation has no effect on world oil prices in the short term; (2) The Rupiah-US Dollar Exchange Rate has a positive effect on world oil prices in the long term, but the Rupiah-US Dollar Exchange Rate has no effect on world oil prices in the short term; (3) The money supply has a negative effect on world oil prices in the long and short term; (4) World oil prices have a negative effect on inflation in the long and short term; (5) The Rupiah-US Dollar Exchange Rate has a positive effect on inflation in the long and short term; (6) The money supply has a negative effect on inflation in the long term and short term; (7) World oil prices have a negative effect on the long-term and short-term US Dollar exchange rate; (8) Inflation has a positive effect on the Rupiah-US Dollar exchange rate in the long term, but inflation has a negative effect on the Rupiah-US Dollar exchange rate in the short term; (9) The money supply has a negative effect on the Rupiah-US Dollar exchange rate in the long term, but the money supply has a positive effect on the Rupiah-US Dollar exchange rate in the short term; (10) World oil prices have a negative effect on the long-term and short-term US Dollar exchange rate; (11) Inflation has a positive effect on the money supply in the long run, but it has a negative effect on the money supply in the short term; (12) The Rupiah-US Dollar exchange rate has a positive effect on the money supply in the long run, but the Rupiah-US Dollar exchange rate has a negative effect on the money supply in the short term.  
PENGARUH NILAI LAPORAN KEUANGAN TERHADAP HARGA SAHAM PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Triana, Neni; Cut Shelly Fajrina; Maisyuri; miswar
JAKTABANGUN: Jurnal Akuntansi & Pembangunan Vol. 8 No. 2 (2022): JAKTABANGUN: Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56857/jtb.v8i2.8

Abstract

Tujuan penelitian ini adalah untuk mengetahui hubungan antara NPM, ROA, DER, dan ATO dengan Harga Saham pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia. Objek penelitian perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2012-2016. Sampel dalam penelitian ini adalah perusahaan Manufaktur yang mempunyai laporan keuangan paling lengkap pada tahun 2012-2016 yang berjumlah 22. Dari Hasil penelitian menunjukkan bahwa NPM, ROA, DER, dan ATO secara bersama-sama berpengaruh terhadap harga saham. Secara parsial NPM tidak berpengaruh terhadap harga saham. ROA berpengaruh positif dan signifikan terhadap harga saham. DER tidak berpengaruh terhadap harga saham. ATO berpengaruh positif dan signifikan terhadap harga saham
ANALISIS PERMINTAAN KARET ALAM INDONESIA DAN NEGARA PESAING KE AMERIKA SERIKAT Faisal; irfan; Shalawati; Khairuddin
JAKTABANGUN: Jurnal Akuntansi & Pembangunan Vol. 8 No. 2 (2022): JAKTABANGUN: Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (206.486 KB) | DOI: 10.56857/jtb.v8i2.9

Abstract

Penelitian ini  bertujuan untuk menganalis tingkat permintaan karet alam Indonesia dan negara pesaing (Thailand, India, Malaysia, dan Vietnam) ke Amerika Serikat tahun 2011-2020 dan menganalis pengaruh nilai tukar dan harga ekspor terhadap nilai ekspor karet alam Indonesia dan negara pesaing ke Amerika Serikat tahun 2011-2020. Data yang digunakan dalam penelitian ini adalah data sekunder  permintaan  karet  alam Indonesia  dan negara pesaing ke Amerika  Serikat tahun 2011-2020. Sampel yang digunakan yaitu negara Indonesia dan 4 (empat) negara pesaing (Thailand, India, Malaysia, dan Vietnam). Metode analisis data yang digunakan yaitu analisis regresi data  panel random effects model (REM). Hasil penelitian menunjukkan bahwa: tingkat permintaan karet alam ke Amerika Serikat dari tahun 2011-2020, Indonesia menduduki peringkat pertama. Peringkat kedua yaitu negara Thailand. Sementara Malaysia berada pada peringkat ketiga. Sedangkan peringkat keempat dan kelima masing-masing negara Vietnam dan negara India. Nilai tukar berpengaruh signifikan terhadap nilai ekspor karet alam Indonesia dan negara pesaing ke Amerika Serikat tahun 2011-2020. Harga ekspor berpengaruh  signifikan secara teori dan statistik terhadap nilai ekspor karet alam Indonesia dan negara pesaing ke Amerika Serikat tahun 2011-2020. Secara simultan nilai tukar dan harga ekspor berpengaruh positif dan signifikan terhadap  nilai ekspor karet alam Indonesia dan negara pesaing ke Amerika Serikat tahun 2011-2020. Nilai tukar dan harga ekspor memiliki kemampuan dalam menjelaskan pengaruhnya terhadap  nilai ekspor karet alam Indonesia dan negara pesaing ke Amerika Serikat tahun 2011-2020 sebesar 83,12%.  Sisanya  16,88%  dipengaruhi oleh variabel lain di luar model penelitian ini seperti produk kompetitif, produk komparatif, kualitas produk, jarak ekonomi, GDP, dan lain-lain.
ENGARUH NILAI TUKAR TERHADAP HARGA SAHAM SEKTOR PERBANKAN PADA MASA PANDEMI COVID-19 Fauzan; faisal; Chyntia, Eka; Mulia Sari
JAKTABANGUN: Jurnal Akuntansi & Pembangunan Vol. 8 No. 2 (2022): JAKTABANGUN: Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.892 KB) | DOI: 10.56857/jtb.v8i2.10

Abstract

Tujuan penelitian ini adalah untuk melakukan pengujian nilai tukar terhadap harga saham sector perbankan pada masa pandemic Covid-19. Objek penelitian ini adalah harga saham perbakan dari bulan Januari – Desember 2020 yang diwakili oleh Bank BCA dan Bank Permata. Sampel dalam penelitian ini adalah harga saham perbakan dari bulan Januari – Desember 2020 yang diwakili oleh Bank BCA dan Bank Permata. Dari Hasil penelitian menunjukkan bahwa nilai tukar berpengaruh signifikan terhadap harga saham Bank BCA, namun nilai tukar tidak berpengaruh signifikan terhadap variabel Bank Permata.  
ANALISIS PENGARUH DIMENSI GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Muttaqien; M Raudhatunnur; muhammad lutfi
JAKTABANGUN: Jurnal Akuntansi & Pembangunan Vol. 8 No. 2 (2022): JAKTABANGUN: Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.102 KB) | DOI: 10.56857/jtb.v8i2.11

Abstract

Tujuan penelitian ini adalah untuk melakukan pengujian pengaruh good corporate governance dan leverage terhadap manajemen laba. Objek penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode tahun 2018-2020. Sampel dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode tahun 2018-2020. Dari Hasil penelitian menunjukkan bahwa good corporate governance yang diproksika oleh Kepemilikan Institusional, Board Size, Komite Audit, Proporsi Dewan Komisaris Independen dan Leverage secara bersama-sama tidak berpengaruh secara signifikan terhadap Manajemen Laba. Secara parsial kepemilikan institusional berpengaruh secara signifikan terhadap Manajemen Laba, namun Board Size, Komite Audit, Proporsi Dewan Komisaris Independen dan Leverage secara parsial tidak berpengaruh secara signifikan terhadap Manajemen Laba.  

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