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
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152 Documents
<![CDATA[ANALISIS KINERJA KEUANGAN MENGENAI TINGKAT KESEHATAN BANK DENGAN MENGGUNAKAN METODE CAMELS PADA BANK ACEH DAN BANK SUMUT TAHUN 2008 – 2014 ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 3 No. 3 (2017): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
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DOI: 10.56857/jaktabangun.v3i3.65
<![CDATA[This study to analyze the financial performance of Bank Aceh and Bank SUMUT from 2012 s / d in 2014 in view by using the ratio of CAMELS. The source of the data obtained is secondary data from the Annual Report of Bank Aceh and Bank SUMUT in 2014. Data was collected by study of a literature. Data analysis techniques in this study using descriptive analysis CAMELS ratio in accordance with Bank Indonesia Regulation. The results showed that: The financial performance about the bank’s health rate, PT. Bank Aceh during the period 2012-2014 the bank categorized as "healthy", it is seen from the percentages obtained against CAMELS ratio is performed in this study. The generally, bank’s health rate of Bank SUMUT during the period 2012-2014 was categorized as "healthy", it is also seen from the percentages obtained against CAMELS ratio is performed in this study. PT. Bank Aceh on aspects of capital during 2012 and 2014 the CAR is ranked among 4 and 5. The health level of Bank SUMUT during the period 2012-2014, the overall average is between composite rank 1 and rank 2. This means that the composite as a whole can be said to be in good health. Overall it can be seen on the PT. Bank Aceh healthier than Bank SUMUT. It can be seen from the aspect of Assets, Management, Earnings, and Liquidity, owned by PT. Bank Aceh better than those owned by Bank SUMUT.]]>
<![CDATA[ANALISIS PENGARUH PENDAPATAN ASLI DAERAH TINGKAT INVESTASI DAN TENAGA KERJA TERHADAP PRODUK DOMESTIK REGIONAL BRUTO DI KOTA LHOKSEUMAWE ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 3 No. 3 (2017): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
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DOI: 10.56857/jaktabangun.v3i3.66
<![CDATA[The GDP is defined as the total value added generated by all business units in an area, or the entire amount of the value of final goods and services produced by all economic units in the region. Where can describe the GDP rate of growth Ekonimi region. The high level of economic growth shown by the high value of GDP shows that the area is making progress in the economy. Kota Lhokseumawe are provinces who own a GRDP the lowest among the provinces another one where it is the dominant source of revenue for the GDP in Lhokseumawe city is influenced by three factors: the PAD, Level of Investment, and Labour therefore the purpose of this study is to determine how much influence PAD, Level of Investment, and Labour to the GDP in Kota Lhokseumawe. The research method using multiple regression analysis using secondary data from BPS Kota Lhokseumawe from the period 2006-2015. The results of the data analysis showed that the model of this research passes classical assumption test models with R-square of 0.948323. PAD is not positive and not significant to the GDP In the town of Lhokseumawe, Investment Rate positive and significant impact to the GDP In the town of Lhokseumawe, Labor no positive effect and are not significant to the GDP In the city of Lhokseumawe. Results from this study showed that together (Test F) a significant difference between PAD, Level Investment and Labour to the GDP.]]>
<![CDATA[PENGARUH PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH DI KOTA LHOKSEUMAWE ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 3 No. 3 (2017): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
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DOI: 10.56857/jaktabangun.v3i3.67
<![CDATA[This research aims to find out the influence of local revenues to local expenses. The data used in this research was taken from Local Financial Services and Local Asset (DPKAD) from the year of 2005 until 2014. The method used in this research is simple linear regression method. The result of this research is local revenues significantly influenced to local expenses and positively. Suggestion for next research is that to use complete data and use more variable, in order to get satisfied result.]]>
<![CDATA[PENGARUH PENYERTAAN MODAL PEMERINTAH DAERAH TERHADAP KINERJA KEUANGAN BANK ACEH ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 3 No. 3 (2017): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
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DOI: 10.56857/jaktabangun.v3i3.68
<![CDATA[This research aims to determine the effect of capital participation of local governments to increase the performance of PT Bank Aceh. Analysis of the data used in this research is multiple regression with the annual financial statements of banks viewed as evidence of the Bank Aceh financial performance’s period 2008-2014. In this research, descriptive analysis was conducted in order to obtain a clearer picture of the set of data obtained and analyzed in order to determine whether the independent variables in the form of the Government (PMP), Return on Assets (ROA) and Return on Equity (ROE) effect on the dependent variable is financial performance. The results showed that the variables PMP, ROA and ROE simultaneously affect financial performance. PMP partial variable effect on financial performance, RAO variables affect the financial performance, and ROE effect on financial performance. Suggestions in this study is the Regional to governments should give more equity to local companies in order to prosper and advance the company's financial performance from year to year.]]>
<![CDATA[PENGARUH PAJAK HOTEL DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KOTA LHOKSEUMAWE ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 3 No. 3 (2017): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
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DOI: 10.56857/jaktabangun.v3i3.69
<![CDATA[This study aimed to test the hotel and restaurant tax on revenue Kota Lhokseumawe. The results of this study indicate that the Hotel and Restaurant Tax amounting to 2,570 temporary tcount ttable value is equal to 2.365. Tcount> ttable so this suggests that the Hotel and Restaurant Tax effect on regional revenue. The results of the study received the hypothesis Hotel and Restaurant Tax effect on the original income In the City of Lhokseumawe. Results koefisein correlation (R) of 0656, this value indicates the strength of relationship between hotel and restaurant taxes to increase regional revenue. So the relationship between the hotel and restaurant taxes to increase regional revenue in Lhokseumawe city government has a strong relationship in a positive, because positive values approaching 0,656 stu (+1). In addition to the value of the correlation coefficient (R) in table 4.5 also contained R-Square value of 0.430, this value known as the coefficient of determination. Through the coefficient of determination is known the influence of hotel and restaurant taxes to improve the original income in Lhokseumawe city government amounted to 43.0%. While the remaining 0.57 (57.0%) is the influence of other factors outside revenue.]]>
<![CDATA[PENGARUH THIN CAPITALIZATION DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 4 No. 1 (2018): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
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DOI: 10.56857/jaktabangun.v4i1.70
<![CDATA[This study was conducted at a manufacturing company listed on the Indonesia Stock Exchange and aims to see the influence of Thin Capitalizatian and Profitability on Tax Evasion in Manufacturing Companies listed in Indonesia Stock Exchange. The data used in the study are secondary data sourced from Indonesia Stock Exchange. Data analysis method used in this research is multiple linear regression with the help of program package SPSS 18.00 For Windows. The results of this study indicate that Thin Capitalization variables positively influence against Tax evasion, while Profitability variables negatively affect Tax evasion, but together Thin Capitalization and Profitability variables positively affect the Avoidance of Tax on Manufacturing Companies listed on the Indonesia Stock Exchange]]>
<![CDATA[ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK SYARIAH DAN BANK KONVENSIONAL ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 4 No. 1 (2018): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
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DOI: 10.56857/jaktabangun.v4i1.71
<![CDATA[Penelitian ini bertujuan untuk melihat perbandingan rasio kesehatan bank syariah dengan rasio bank konvensional yang ada di kota Lhokseumawe. Rasio yang diteliti meliputi rasio CAR ( capital adequacy ratio), NPL (non performing loan), ROA (return on asset), dan rasio LDR ( loan to deposit ratio). Data diolah menggunakan perangkat sofwere SPSS Versi 21.0 dan Microsoft Excel 2007 Penelitian menggunakan metode kuantitatif deskriptif. Data diambil selama periode tahun 2011-2014. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan rasio LDR yang signifikan antara kinerja keuangan Bank Umum Syariah dan Bank Umum konvensional. Hal ini disebabkan karena mean rasio keuangan kedua bank yang tidak jauh berbeda dan masih berada dalam standar rasio keuangan bank terbaik yang telah ditetapkan oleh Bank Indonesia. Jika dilihat dari pergerakan rasio keuangan kedua bank selama periode 2011-2015, maka diperoleh hasil bahwa rasio keuangan Bank Umum Konvensional lebih baik dibandingkan dengan Bank Umum Syariah. Hal ini terjadi karena pergerakan rasio keuangan Bank Umum Konvensional selama periode 2011-2015 yang lebih stabil dan cenderung menguat dari tahun ketahun. Hal tersebut berbanding terbalik dengan pergerakan rasio keuangan Bank Umum Syariah yang cenderung melemah dari tahun ketahun selama periode 2011-2015. Begitupun, tingkat pertumbuhan laba bank syariah sangat baik. Hal ini didukung oleh tingkat kelancaran dan keamanan / resiko pembiayaan yang minimal.]]>
<![CDATA[ANALISIS RASIO KESEHATAN BANK PADA BANK BPR SABEE MEUSAMPEE KOTA LHOKSEUMAWE (2012-2015) ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 4 No. 1 (2018): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
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DOI: 10.56857/jaktabangun.v4i1.72
<![CDATA[Penelitian ini bertujuan untuk mengetahui kinerja keuangan Bank BPR Sabee Meusampee menggunakan analisis CAMEL periode 2012-2015. Adapun sumber data yang diperoleh adalah data sekunder dari Annual Report Bank BPR Sabee Meusampee 2012 - 2015. Untuk teknik analisis data dalam penelitian ini menggunakan metode analisis deskriptif rasio CAMEL yang sesuai dengan Peraturan Bank Indonesia. Dari hasil analisis CAMEL menunjukan kinerja Bank BPR Sabee Meusampee tahun 2012-2015 dinyatakan berkinerja baik dan bank dalam keadaan sehat. Akan tetapi perhatian perlu diberikan untuk tahun 2015 dimana pertumbuhan hasil usaha pada tahun tersebut melambat sampai dengan 10,33%. Selain NPL yang tinggi faktor efisiensi pos biaya juga menjadi perhatian khusus di tahun tersebut.]]>
<![CDATA[PERSEPSI YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN (Survey pada Aparatur Pemerintahan Kabupaten Aceh Utara) ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 4 No. 1 (2018): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
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DOI: 10.56857/jaktabangun.v4i1.73
<![CDATA[This study aims to determine the effect of organizational commitment, the application of government accounting standards, and regional financial accounting information system to the quality of financial statements at the government apparatus of North Aceh Regency. Data was used in this study is primary of data by dividing questionnaires to 151 apparatus of government as a sample of this research. Data processing is done throgh multiple linear equations model. The results showed that: In partial organizational commitment has no significant effect to the quality of financial statements, the application of government accounting standards significantly influence to the quality of financial statements and utilization of financial accounting information system has significant effect to the quality of financial statements at the government apparatus of North Aceh Regency. Simultaneously organizational commitment, the application of government accounting standards and utilization of regional financial accounting information system have a significant effect to the quality of financial statements at government apparatus of North Aceh Regency. Organizational commitment, the application of government accounting standards and the utilization of regional financial accounting information systems have a strong relationship with the quality of financial statements in the government apparatus of North Aceh Regency. Organizational commitment, the application of government accounting standards and the utilization of regional financial accounting information systems have the ability to explain the effect on the quality of financial statements at the government apparatus of North Aceh Regency.]]>
<![CDATA[NGARUH SISTEM INFORMASI AKUNTANSI TERHADAP EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL (Studi Kasus pada PT. PLN (Persero) Tbk Kota Lhokseumawe) ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 4 No. 1 (2018): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
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DOI: 10.56857/jaktabangun.v4i1.74
<![CDATA[This research is intended to know how big influence of Accounting Information System and Effectiveness of Internal Control System at PT. PLN (Persero) Tbk Lhokseumawe City. In this study the sample taken is 74 respondents. Data analysis method used in this research is using simple regression analysis. The result of research in simple linear regression analysis that is Y = 1,541 + 0,661X with correlation coefficient (R) 0,741 and Determination (R2) 0, 543 or 54,3% and 45,7% remain influenced by other variable outside. Partially (t test) is known that t test is obtained tcount> ttableis 9,367> 1,669 with significant level 0,000 <0,05, therefore it can be concluded that Accounting Information System has a significant effect on Internal Control System, the value of significance is smaller than 5% level, which means H0 rejected and Ha accepted. The conclusions taken in this study are; 1) Accounting Information System is very influential and significant to the Internal Control System at PT. PLN (Persero) Tbk Lhokseumawe City; 2) Based on the results of correlation and determination test Accounting Information System has a significant value to the Internal Control System. It is suggested that this research can be used as a result of the work in increasing the knowledge insight that can further broaden the mindset of the reader especially regarding the influence of Accounting Information System and Internal Control System.]]>
