JAKTABANGUN: Jurnal Akuntansi dan Pembangunan
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
Articles
152 Documents
<![CDATA[PENGARUH FREE CASH FLOW, PROFITABILITAS DAN INVESMENT OPPORTUNITY SET TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 5 No. 2 (2019): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1415.361 KB)
|
DOI: 10.56857/jaktabangun.v5i2.95
<![CDATA[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]]>
<![CDATA[PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 5 No. 3 (2019): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1196.702 KB)
|
DOI: 10.56857/jaktabangun.v5i3.96
<![CDATA[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.]]>
<![CDATA[PENGARUH IMPLEMENTASI SISTEM AKUNTANSI, PENGELOLAAN KEUANGAN DAERAH DAN PENGAWASAN INTERNAL TERHADAP KINERJA KEUANGAN PEMERINTAH KABUPATEN ACEH UTARA ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 5 No. 3 (2019): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1261.552 KB)
|
DOI: 10.56857/jaktabangun.v5i3.97
<![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 STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL DAN GOOD GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA LHOKSEUMAWE ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 5 No. 3 (2019): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1223.08 KB)
|
DOI: 10.56857/jaktabangun.v5i3.98
<![CDATA[In an organization, especially government organizations related to efforts to achieve the stated goals, can not be separated from the existence of elements of human resources as the driving force of the organization. Human resources determine whether or not walking, in addition to the availability of facilities and infrastructure. Organizations need quality human resources to be able to achieve their intended goals. So that there are qualified human beings or human beings who are effective and successful, need to sharpen human resources. Good governance is a form of success in carrying out the task of building the country in accordance with the planned goals. To achieve this goal every government must be able to manage the resources that exist in the country, one of the most important of which is finance. Government Accounting Standards (SAP) are accounting principles applied in preparing and presenting government financial reports so that Government Accounting Standards is a requirement that has the power law in an effort to improve the quality of government financial reports in Indonesia. This is supported by a statement in Law Number 32 of 2004 article 184 paragraph (3) concerning Regional Government stating: "The financial statements of the Regional Government are prepared and presented in accordance with Government Accounting Standards stipulated by Regional Regulations." With reference to Standards Accrual-based Government Accounting, it is expected that the financial statements produced will be comparable and useful for evaluating government performance. Then it can be stated that the application of accrual-based SAP will improve the quality of financial statements. Data analysis used in this study through multiple linear regression. Keywords: Accrual-Based Government Accounting Standards, Good Governance, Quality of]]>
<![CDATA[PENGARUH FAKTOR EKSTERNAL TERHADAP HARGA SAHAM PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 5 No. 3 (2019): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1215.932 KB)
|
DOI: 10.56857/jaktabangun.v5i3.99
<![CDATA[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.]]>
<![CDATA[PENGARUH SALES GROWTH, LEVERAGE, CURRENT RATIO DAN ROFITABILITAS TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 5 No. 3 (2019): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1624.688 KB)
|
DOI: 10.56857/jaktabangun.v5i3.100
<![CDATA[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.]]>
<![CDATA[PENGARUH DANA BAGI HASIL, DANA ALOKASI UMUM DAN DANA ALOKASI KHUSUS TERHADAP PRODUK DOMESTIK REGIONAL BRUTO DI PROVINSI ACEH ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 5 No. 3 (2019): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1046.215 KB)
|
DOI: 10.56857/jaktabangun.v5i3.101
<![CDATA[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%).]]>
<![CDATA[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 (Studi Kasus Bank Aceh Syariah) ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 5 No. 3 (2019): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1719.889 KB)
|
DOI: 10.56857/jaktabangun.v5i3.102
<![CDATA[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.]]>
<![CDATA[KOMPARASI KINERJA PERBANKAN YANG BERBASIS SYARIAH DENGAN PERBANKAN YANG BERBASIS NON SYARIAH (Studi pada Bursa Efek Indonesia) ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 6 No. 1 (2020): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (59.079 KB)
<![CDATA[This study aims to determine the comparison and differences in the performance of Sharia- Based Banks with Non-Sharia-Based Banks that were listed on the Indonesia Stock Exchange in 2016-2018. The data used in this study are secondary time series data. Data analysis methods are financial ratio analysis, comparison test and two average difference test (Independent Sample T-Test) with the help of SPSS program. The results of the study show that: Comparison of banking performance shows that Non Sharia Based Banking has CAR, NIM, ROA and BOPO better than Sharia Based Banking. Whereas Sharia-Based Banking has a better LDR than Non-Sharia-Based Banking. The average two different test results indicate that there is no significant difference in the performance of Sharia-Based Banking and Non-Sharia-Based Banking from CAR and NIM ratios. While the ROA, BOPO and LDR ratios are significant differences between the performance of Sharia-Based Banking and Non-Sharia-Based Banking performance.]]>
<![CDATA[PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN INDUSTRI SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 6 No. 1 (2020): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (107.404 KB)
<![CDATA[This study aims to examine how much "Effect of Capital Structure and Profitability on Stock Prices in Food and Beverage Sector Industrial Companies Listed on the Indonesia Stock Exchange". In this study the samples taken were Food and Beverage Sector Industrial Companies Listed on the Indonesia Stock Exchange for the period 2013-2017. The data analysis method used in this study was using multiple regression analysis. The results of the study show that the capital structure and profitability influence the stock price of the Food and Beverage Industry Company Listed on the Indonesia Stock Exchange. It is hoped that this research can be used as a work to add insight into knowledge that can further broaden the mindset of readers, especially regarding the influence of Capital Structure and Profitability on Stock Prices in the Food and Beverage Sector Industrial Companies Listed on the Indonesia Stock Exchange.]]>
