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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
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PENGARUH STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PERBANKAN DI INDONESIA Mulia Andirfa; Irfan; Hikalmi
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 8 No. 1 (2022): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

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Abstract

This study aims to examine the effect of capital structure and firm size on thevalue of banking firms in Indonesia. The data used in this study is secondary data asmany as 32 samples by accessing the official website of the financial services authorityusing a purposive sampling method. The method used to analyze the independent variableand the dependent variable is the multiple linear regression method and the classicalassumption test. The results of the study partially that capital structure has no effect onthe value of banking firms in Indonesia for the 2017-2020 period and firm size has asignificant 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 asignificant effect on the value of banking companies in Indonesia for the 2017-2020period.
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) Mulia Andirfa; maryana; eka chyntia
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 8 No. 1 (2022): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

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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.
ANALISIS SEKTOR UNGGULAN PEREKONOMIAN DI KOTA LHOKSEUMAWE, KABUPATEN ACEH UTARA 1 DAN KABUPATEN BIREUEN neni triana; fauzan
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 8 No. 1 (2022): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

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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.
STUDI EMPIRIS DETERMINASI HARGA MINYAK DUNIA DI INDONESIA neni triana; fauzan; Irfan
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 8 No. 1 (2022): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

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Abstract

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 RupiahUS 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 PENGGUNAAN DANA DESA DAN BADAN PERMUSYAWARATAN DESA (BPD) TERHADAP KESEJAHTERAAN MASYARAKAT (Studi Kasus Desa Lancang Barat Kecamatan Dewantara 1 Kabupaten Aceh Utara) neni triana; Irfan; miswar
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 8 No. 2 (2022): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (710.716 KB) | DOI: 10.56857/jaktabangun.v8i2.140

Abstract

The village is a representation of the smallest legal community unit that has existed and has grown in line with the history of Indonesian people's lives and has become an integral part of the structure of Indonesian social life. As a form of village recognition by the state, especially in the context of clarifying the functions, duties, responsibilities and authorities of the village, as well as strengthening the position of the village and rural communities as subjects of development. The village is not just an object of development but is now a subject for building welfare (Mondong, 2013). Law Number 6 of 2014 confirms that the government's commitment to developing villages is to become independent and democratic, so that they can bring new hopes to social life. However, not a few people are worried about the management of Village Funds. In this study researchers will examine the Use of Village Funds and Village Consultative Body (BPD) for Community Welfare in Lancang Barat Village, Dewantara District, North Aceh. The population in this study is the government of Lancang Barat Village consisting of the keuchik, secretary, tuha peut, tuha lapan, Kaur and the community concerned. The population in Lancang Barat Village is 7,000 people, with the sampling method using the Slovin method so that the number of research samples is 300 people. Data analysis was carried out using a questionnaire and analyzed with SPSS. The results of the study found that the Village Fund had a positive and significant effect on community welfare. Providing Village Funds is a form of fulfilling village rights to carry out its autonomy so that it grows and develops following the growth of the village itself based on diversity, participation, autonomy, democratization, community empowerment can increase the role of the Village Government in providing services and improving community welfare. The Village Consultative Body has a positive and significant effect on improving community welfare. Village Community Welfare is a process in which village community members initially discuss and determine their wishes, then plan and work together to fulfill their wishes. Key Words: Village Fund, Welfare
EFISIENSI PRODUKSI KELAPA SAWIT DI PROVINSI ACEH Muttaqien Muttaqien; siti maisarah; maisyuri
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 8 No. 2 (2022): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

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Abstract

Perkebunan memiliki peran strategis dalam pembangunan perekonomian nasional saat ini sebagaimana yang dituangkan dalam Undang-undang nomor 18 tahun 2004 yaitu untuk meningkatkan pendapatan masyarakat, meningkatkan penerimaan dan devisa negara, menyediakan lapangan kerja, meningkatkan produktivitas, nilai tambah, dan daya saing, memenuhi kebutuhan konsumsi dan bahan baku industri dalam negeri, dan mengoptimalkan pengelolaan sumber daya alam secara berkelanjutan. Perkebunan kelapa sawit tidak hanya diusahakan oleh perusahaan Negara dan swasta tetapi juga banyak diusahakan oleh masyarakat luas. Oleh karena itu, pemerintah memberikan dukungan yang lebih besar terhadap perkebunan dengan kebijakan revitalisasi perkebunan, yaitu perluasan, peremajaan, dan rehabilitasi tanaman yang didukung oleh kredit investasi dan subsidi bunga dengan melibatkan perusahaan perkebunan sebagai mitra atau langsung kelompok tani/koperasi pekebun sebagai pelaksana. Penelitian ini bertujuan untuk mengetahui dan Menganalisis efisiensi produksi petani kelapa sawit yang berkelanjutan di Provinsi Aceh. Penelitian ini dilakukan di seluruh kebun kelapa sawit yang Provinsi Aceh dengan jumlah 19 provinsi yang akan menjadi sampel. Data yang digunakan dalam penelitian ini adalah data kuantitatif, jenis data yang berupa data sekunder. Metode Analisis Data yang digunakan dalam penelitian ini ialah Data Envelopment Analysis (DEA), Hasil yang diperoleh dalam penelitian ini adalah: Berdasarkan data dan hasil analisis yang telah dilakukan, maka dari 19 Kabupaten di Provinsi Aceh yang memiliki kebun kelapa sawit, dengan jumlah produksi sebesar 1.669.837 ton dan luas lahan seluas 941.007 hektar (ha). Pada tahun 2017, terdapat 5 Provinsi yang mencapai standar efesien yaitu berada di Provinsi Pidie, Aceh Utara, Nagan Raya, Aceh Singkil, dan Bener Meriah. Pada tahun 2018, provinsi yang mencapai Efesien bertambah menjadi 6 provinsi, Pidie, Aceh Utara, Langsa, Nagan Raya, Aceh Singkil, dan Subulussalam. Pada tahun 2019, provinsi yang mencapai Efesien masih 6 provinsi, tetapi terjadi pergantian provinsi yang mencapai Efesien yaitu Pidie, Aceh Utara, Langsa, Aceh Tenggara, Nagan Raya, dan Aceh Singkil. Pada tahun 2020, provinsi yang mampu bertahan hingga bertahun-tahun mencapai Efesien 6 provinsi, tetapi masih mengalami pergantian provinsi yang mencapai titik Efesien tersebut yaitu Pidie, Aceh Tenggara, Aceh Jaya, Nagan Raya, Aceh Singkil dan Benenr Meriah. Provinsi tersebut dipengaruhi oleh luas lahan, tenaga kerja serta pengaruh faktor-faktor kelapa sawit yang berdampak pada produksi kelapa sawit tersebut. Kata Kunci: Efisiensi, Produksi, Tenaga Kerja
ANALISIS PENGARUH DIMENSI GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Muttaqien Muttaqien; muhammad lutfi
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 8 No. 2 (2022): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (538.711 KB) | DOI: 10.56857/jaktabangun.v8i2.142

Abstract

The purpose of this study was to examine the effect of good corporate governance and leverage on earnings management. The object of this research is a banking company listed on the Indonesia Stock Exchange for the period 2018-2020. The sample in this study are banking companies listed on the Indonesia Stock Exchange for the period 20182020. The results showed that good corporate governance proxied by Institutional Ownership, Board Size, Audit Committee, Proportion of Independent Commissioners and Leverage together did not significantly affect Earnings Management. Partially institutional ownership has a significant effect on Earnings Management, but Board Size, Audit Committee, Proportion of Independent Commissioners and Leverage partially have no significant effect on Earnings Management. Keywords: earnings management, good corporate governance, institutional ownership, board size, audit committee, proportion of the board of commissioners, leverage
ANALISIS PERMINTAAN KARET ALAM INDONESIA DAN NEGARA PESAING KE AMERIKA SERIKAT shalawati shalawati; Irfan; faisal; siti maisarah
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 8 No. 2 (2022): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (673.987 KB)

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. Kata Kunci: Nilai Ekspor, Nilai Tukar, Harga Ekspor
Pengaruh Break Even Point (BEP) terhadap laba perusahaan pada PT ‘Aini Sejahtera Lhokseumawe shalawati shalawati; maryana; cut muftia keumala
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 8 No. 2 (2022): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (480.878 KB) | DOI: 10.56857/jaktabangun.v8i2.144

Abstract

PT ‘Aini Sejahtera Lhokseumawe dikenal sebagai salah satu perusahaan yang bergerak di bidang industri pengolahan air mineral dalam kemasan dengan merk dagang ‘Ainiqua. Sebagai perusahaan air minum yang dikenal di Lhokseumawe, sangat penting untuk tetap mempertahankan eksistensi perusahaan tentunya dengan jumlah laba yang diharapkan meningkat dari tahun ke tahun. Untuk mempertahankan jumlah laba maka harus terlebih dahulu diketahui titik pulang pokok dari total penjualan sehingga akan membantu manajemen dalam pengambilan keputusan. Dalam analisa Break Even Point akan dapat menunjukkan suatu sasaran volume penjualan minimal yang harus dicapai oleh perusahaan. Tujuan penelitian ini adalah untuk melakukan pengujian dan menganalisis Break Event Point (BEP) pada Pt ‘Aini Sejahtera Lhokseumawe. Objek penelitian ini adalah Break Even Point (BEP) dan pertumbuhan penjualan (Laba) periode tahun 2016-2020. Sampel dalam penelitian ini adalah laporan keuangan Pt ‘Aini Sejahtera Lhokseumawe periode tahun 2016-2020. Dari Hasil penelitian menunjukkan bahwa break even point memiliki pengaruh positif dan signifikan terhadap pertumbuhan penjualan (laba) dengan nilai t hitung sebesar 3,224 lebih besar daripada t tabel sebesar 2,131 (3,224 > 2,131) serta niali signifikan sebesar 0,0000 lebih kecil daripada signifikan yang telah ditentukan sebesar 0,05 (0,0000 < 0,05). Kata Kunci: Pertumbuhan Penjualan, BEP, Laba
PENGARUH NILAI LAPORAN KEUANGAN TERHADAP HARGA SAHAM PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA neni triana; maisyuri; miswar
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 8 No. 2 (2022): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (490.725 KB) | DOI: 10.56857/jaktabangun.v8i2.145

Abstract

The purpose of this study is to study the relationship between NPM, ROA, DER, and ATO with the Stock Prices in Manufacturing companies listed on the Indonesia Stock Exchange. The research objects of manufacturing companies reported on the Indonesia Stock Exchange for the period 2012-2016. The sample in this study is a manufacturing company that has the most complete financial statements in 2012-2016 which supports 22. The results of the study show that NPM, ROA, DER, and ATO jointly test the stock price. Partially NPM does not support stock prices. ROA has a positive and significant impact on stock prices. DER does not affect stock prices. ATO has a positive and significant impact on stock prices. Keywords: NPM, ROA, DER, ATO, Stock Price

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