cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Eka Chyntia
Contact Email
jaktabangun@stie-lhokseumawe.ac.id
Phone
+6285373619669
Journal Mail Official
jaktabangun@stie-lhokseumawe.ac.id
Editorial Address
Jl. Merdeka Barat No. 1B Kutablang Lhokseumawe, Aceh, Indonesia
Location
Kota lhokseumawe,
Aceh
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
 6   7   8   9   10 
PENGARUH PERSONAL BACKGROUND DAN PENGETAHUAN AUDITOR INSPEKTORAT TENTANG ANGGARAN TERHADAP PENGAWASAN KEUANGAN DAERAH (STUDI PADA INSPEKTORAT KOTA LHOKSEUMAWE) STIE Lhokseumawe
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 4 No. 1 (2018): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (136.125 KB) | DOI: 10.56857/jaktabangun.v4i1.75

Abstract

This research was intended to know The Influence Of Personal Background And Auditor Budget Knowledge For Region Financial Control. The independent variable in this study is personal background and Auditor Budget Knowledge. Dependent variable in this study is Region Financial Control. This study used a sample of auditor in the Inspektorat Lhokseumawe. Data were collected using total sampling, and tested using descriptive statistical analysis, test data quality, classic assumption test, multiple regression analysis, F test, test the coefficient of determination and t test (partial). The test results show personal background (gender, age, and the long time work) with partial test show no effect on the region financial control, and personal background (graduate and spesific graduate) show is positive effect on the region financial control. The test results with the auditor knowledge about budgets is positive effect on the region financial control. The results with the simultan test show is personal background and the auditor knowledge about budgets is positive effect on the region financial control.
PENGARUH PARTISIPASI ANGGARAN, KEPUASAN KERJA DAN JOB RELEVANT INFORMATION (JRI) TERHADAP KINERJA MANAJERIAL PADA PERUSAHAAN MANUFAKTUR DI KOTA LHOKSEUMAWE STIE Lhokseumawe
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 4 No. 1 (2018): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (170.041 KB) | DOI: 10.56857/jaktabangun.v4i1.76

Abstract

No ABSTRAK
ANALISIS SEKTOR UNGGULAN DI KABUPATEN BIREUEN TAHUN 2008-2016 (PENDEKATAN LQ DAN TIPOLOGI KLASSEN) STIE Lhokseumawe
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 4 No. 1 (2018): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (159.175 KB) | DOI: 10.56857/jaktabangun.v4i1.77

Abstract

Tujuan Penelitian ini adalah Untuk menentukan sektor-sektor unggulan di Kabupaten Bireuen dan Untuk mengetahui klasifikasi pola pertumbuhan sektor perekonomian wilayah Kabupaten Bireuen. Data yang digunakan dalam penelitian ini adalah data sekunder yaitu data PDRB di berbagai sektor ekonomi pada wilayah Kabupaten Bireun dari tahun 20082016. Data ini diperoleh dari Badan Pusat Statistik (BPS) Kabupaten Bireun. Hasil perhitungan nilai Location Quotient diseluruh sektor perekonomian bireun berdasarkan indikator pendapatan daerah yaitu PDRB atas dasar harga konstan 2000 terdapat lima sektor yang merupakan sektor basis (LQ>1), yaitu sektor pertanian, sektor listrik, gas, air, sektor bangunan, sektor perdagangan dan sektor pengangkutan. Dan empar sektor yang merupakan sektor non basis yaitu sektor pertambangan, sektor industri pengolahan, sektor keuangan dan sektor jasa-jasa. Hasil analisis menurut Klassen Typology menunjukkan bahwa sektor prima adalah sektor listrik, gas , air, sektor bangunan, sektor pengangkutan dan sektor keuangan. Sektor berkembang terdapat pada sektor pertanian dan sektor perdagangan. Sedangkan sektor potensial yaitu sektor pertambangan, sektor industri pengolahan dan sektor jasa-jasa. Tidak terdapat sektor terbelakang pada penelitian ini. Kata Kunci : Sektor Unggulan Location Quotient dan Tipologi Klassen
PENGARUH LUAS LAHAN PERSAWAHAN, MODAL DAN TENAGA KERJA TERHADAP PENDAPATAN PETANI SAWAH PADA KECAMATAN SYAMTALIRA ARON KABUPATEN ACEH UTARA (Studi Kasus Kemukiman Teupin Punti) STIE Lhokseumawe
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 4 No. 1 (2018): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (188.905 KB) | DOI: 10.56857/jaktabangun.v4i1.78

Abstract

The purpose of this study is to see the effect of paddy field area, capital and labor force on the income of rice farmers in the District of Syamtalira Aron, North Aceh Regency. The data used in this study is the primary data in Ketupin Teupin Punti. Methods of data analysis is to use multiple linear regression analysis. The result of land acquisition did not significantly and positively affect the income of wetland farmers, capital and labor significantly and positively affect the income of rice farmers in Kecamatan Syamtalira Aron Kabupaten Aceh Utara.
PENGARUH BIAYA PROMOSI TERHADAP VOLUME PENJUALAN PADA PT. IMA MONTAZ SEJAHTERA LHOKSEUMAWE STIE Lhokseumawe
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 4 No. 1 (2018): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (117.344 KB) | DOI: 10.56857/jaktabangun.v4i1.79

Abstract

This purpose of this research is to find the influence of promotion cost to sales volume in PT. Ima Montaz Sejahtera Lhokseumawe. Used data in this research was secondary data since the 2014-2016. Model regression analysis linear simple. The results of the study found that the value of the regression coefficient show the relation promotion cost positive give significance that every the increasing promotion then caused the sales of volume rose assuming other variables constant. For fear of a promotio cost volume of sales of goods he would do to PT. Ima Montaz Sejahtera Lhokseumawe. This research result indicates that with promotion cost issued by PT. Ima Montaz Sejahtera Lhokseumawe increase sales volume, however more firm consider the high cost for the promotion of the use of the company to produce profits based on target.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL TERHADAP AKUNTABILITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN ACEH UTARA STIE Lhokseumawe
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 5 No. 1 (2019): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (160.118 KB) | DOI: 10.56857/jaktabangun.v5i1.80

Abstract

This study aims to examine the effect of the implementation of accrual-based government accounting standards on the accountability of financial statements of the North Aceh District Government. The data used in this study are primary data as many as 70 samples with purposive sampling technique. The method used to analyze the independent variables with the dependent variable is a simple linear regression method and a classic assumption test. The results of the study are partial, the application of accrual-based government accounting standards has a significant influence on the accountability of financial statements in the North Aceh District Work Unit.
ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK KONVENSIONAL DAN BANK SYARIAH CABANG KOTA LHOKSEUMAWE (Studi Kasus Bank BRI Dan Bank BRI Syariah) STIE Lhokseumawe
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 5 No. 1 (2019): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.334 KB) | DOI: 10.56857/jaktabangun.v5i1.81

Abstract

The problem discussed in this study is the comparison of the financial performance of Bank Mandiri (Persero) Tbk, with Bank Syariah Mandiri, for the period 2008-2012. The purpose of this study is to compare the financial performance of Bank Mandiri (Persero) Tbk, with Bank Syariah Mandiri, for the period 2008-2012. In this study, the method used is descriptive data analysis. Based on the results of the study obtained the following results. Descriptive analysis shows that the Capital Adequacy Ratio (CAR) of the two banks meets the standard, which is above 8%. Both banks' Non Performing Loans (NPL) ≤ 5% so that they enter good standards according to Bank Indonesia. Both banks' return on Assets (ROA) ≥ 1.5% so that they meet Bank Indonesia standards. The two banks' loan to deposit ratio (LDR) is between 85% -110% and thus meets Bank Indonesia standards. The two banks' Operational Expenses to Operating Income (BOPO) ratio <92%, thus meeting Bank Indonesia standards.
KOMPENSASI DAN FRAUD PADA KARYAWAN PERBANKAN SYARIAH DI KOTA LHOKSEUMAWE STIE Lhokseumawe
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 5 No. 1 (2019): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (270.933 KB) | DOI: 10.56857/jaktabangun.v5i1.82

Abstract

No Abstrak
PENGARUH SIMPANAN MASYARAKAT DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA STIE Lhokseumawe
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 5 No. 1 (2019): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (115.526 KB) | DOI: 10.56857/jaktabangun.v5i1.83

Abstract

The purpose of this study was to examine the influence of public deposits and the size of the company to profitability in banking companies listed in Indonesia stock exchange. The data used in this research is secondary data that is annual report of banking companies 2009-2015 period. The source of the data derived from five banking companies listed in Indonesia stock exchange. Data processing was performed using SPSS with multiple linear regresion. The results showed that: Saves society negatively affects the profitability of the banking company listed on the Indonesia stock exchange. Size companies positive effect on the profitability of the banking company listed on the Indonesia stock exchange. Simultaneously, public deposits and the size of the company's positive effect on the profitability of the banking company listed on the Indonesia stock exchange. Public deposits and the size of the firm has a weak correlation with the profitability of the banking company listed on the Indonesia stock exchange. Public deposits and the size of the companies have the leverage to explain the profitability of the banking company listed on the Indonesia stock exchange amounted to 61.1%, while the remaining 38.9% is influenced by other variables outside this research model.
PENGARUH TINGKAT SUKU BUNGA DEPOSITO DAN JUMLAH NASABAH TERHADAP JUMLAH DANA DEPOSITO BERJANGKA PADA PT BANK NEGARA INDONESIA (PERSERO) TBK CABANG LHOKSEUMAWE STIE Lhokseumawe
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 5 No. 1 (2019): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (120.015 KB) | DOI: 10.56857/jaktabangun.v5i1.84

Abstract

The purpose of this study is to determine the effect of deposit rates and the number of customers on the amount of deposit funds in PT BNI Lhokseumawe Branch. The object of research in this research is PT BNI Cabanag Lhokseumawe period 2014-2016. From result of research indicate that deposit interest rate and number of customer together have significant effect to amount of deposit fund at PT BNI Lhokseumawe Branch. Partially, the deposit rate has positive and significant effect on the amount of deposit funds in PT BNI Lhokseumawe Branch, and the customers has a positive and significant effect on the amount of deposit funds in PT BNI Lhokseumawe Branch

Page 8 of 16 | Total Record : 152

 6   7   8   9   10 

Filter by Year

2016 2024


Reset
Filter By Issues
All Issue Vol. 10 No. 1 (2024): JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 9 No. 2 (2023): JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 9 No. 1 (2023): Jurnal Akuntansi dan Pembangunan Vol. 9 No. 1 (2023): JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 8 No. 2 (2022): Jurnal Akuntansi dan Pembangunan Vol. 8 No. 2 (2022): JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 8 No. 1 (2022): JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 8 No. 1 (2022): Jurnal Akuntansi dan Pembangunan Vol. 7 No. 2 (2021): Jurnal Akuntansi dan Pembangunan Vol. 6 No. 3 (2020): Jurnal Akuntansi dan Pembangunan Vol. 6 No. 2 (2020): Jurnal Akuntansi dan Pembangunan Vol. 6 No. 1 (2020): Jurnal Akuntansi dan Pembangunan Vol. 5 No. 3 (2019): Jurnal Akuntansi dan Pembangunan Vol. 5 No. 2 (2019): Jurnal Akuntansi dan Pembangunan Vol. 5 No. 1 (2019): Jurnal Akuntansi dan Pembangunan Vol. 4 No. 1 (2018): Jurnal Akuntansi dan Pembangunan Vol. 3 No. 3 (2017): Jurnal Akuntansi dan Pembangunan Vol. 3 No. 2 (2017): Jurnal Akuntansi dan Pembangunan Vol. 3 No. 1 (2017): Jurnal Akuntansi dan Pembangunan Vol. 2 No. 3 (2016): Jurnal Akuntansi dan Pembangunan More Issue