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All Journal Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Bina Akuntansi Asia-Pacific Journal of Public Policy Humanism : Jurnal Pengabdian Masyarakat Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat JAKTABANGUN: Jurnal Akuntansi dan Pembangunan J-ISCAN : Journal of Islamic Accounting Research
Maryana Maryana
Sekolah Tinggi Ilmu Ekonomi Lhokseumawe
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PENGARUH PENGENDALIAN INTERNAL TERHADAP PEMBERIAN KREDIT (Survei pada PT. Mandala Multifinance Tbk Kota Lhokseumawe) Atriani Atriani; Maryana Maryana
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 3 No 2 (2017)
Publisher : LPPM STIE Lhokseumawe

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Abstract

This research is the influence of internal control over to the provision of credit at PT. Mandala Multifinance Tbk. in Kota Lhokseumawe. The purpose of this study is to examine the influence of internal control over to the provision of credit at PT. Mandala Multifinance Tbk. in Kota Lhokseumawe. The data used in this study are primary data by dividing the questionnaire to 43 employees at PT. Mandala Multifinance Tbk. in Kota Lhokseumawe. The data processing is done with simple linear equation models of SPSS. The results showed that: Internal controls have a significant influence on the provision of credit at the PT. Mandala Multifinance Tbk. in Kota Lhokseumawe. Internal controls have a strong relationship to the provision of credit at the PT. Mandala Multifinance Tbk. in Kota Lhokseumawe. Internal controls have the ability to explain the relationship to the provision of credit at the PT. Mandala Multifinance Tbk. in Kota Lhokseumawe.
PENGARUH STRUKTUR MODAL TERHADAP RENTABILITAS PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Muliana Muliana; Maryana Maryana
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 3 No 1 (2017)
Publisher : LPPM STIE Lhokseumawe

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Purpose of research is earning writer to tell as according to the problem is to know how big governmental internal control system influence had an effect on to efficient and management effectiveness of finance in Local Government Kabupaten Aceh Utara. Data applied in the form of primary data obtained collected or from direct observation of all officer Dinas Pendapatan and Pengelolaan Keuangan Kabupaten Aceh Utara through a questionnaire. Data processing is done with help of equation model of simple regression that analyzes using program SPSS. The result of research indicates that governmental internal control system had an effect on significant to efficient and management effectivity of finance at Dinas Pendapatan and Pengelolaan Keuangan Daerah Kabupaten Aceh Utara. Efesiensi and management effectivity of finance at Dinas Pendapatan and Pengelolaan Keuangan Daerah Kabupaten Aceh Utara can be explained by government internal control system applied, governmental internal control system excelsior hence will be followed excelsior also efficiency and management effectivity of finance area.
PENGARUH TRANSPARANSI DAN AKUNTABILITAS TERHADAP PENGELOLAAN PENDAPATAN ASLI DAERAH DI KOTA LHOKSEUMAWE Cut Humaira; Edi Zulfiar; Maryana Maryana
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 5 No 2 (2019)
Publisher : LPPM STIE Lhokseumawe

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Abstract

This research is about the effect of transparency and accountability on the management of local revenue at the Regional Financial and Asset Management Agency (BPKAD) of Lhokseumawe City. The purpose of this study is to examine the effect of transparency and accountability on the management of local revenue at the Regional Financial and Asset Agency (BPKAD) Lhokseumawe City. The data used in this study is a questionnaire to 29 employees who are used as research samples. Data processing was carried out with the help of multiple linear regression models with the SPSS version 17 program. The results showed that transparency and accountability had an effect on the management of local revenue at the Regional Finance and Asset Agency (BPKAD) Lhokseumawe City.
PENGARUH RASIO KESEHATAN BANK TERHADAP RETURN ON ASSET BANK BUKU EMPAT DI INDONESIA Aulia Rahmi; Maryana Maryana; Azhari Azhari
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 3 No 2 (2017)
Publisher : LPPM STIE Lhokseumawe

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The purpose of this study was to determine the effect of the Bank Against Ratio Return on Assets (ROA) Bank Book Four in Indonesia. The population in this study are all banks included in the book category 4 by 4 conventional commercial banks. The sample is determined by purposive sampling with the aim to obtain a sample in accordance with predetermined criteria. The sample in this research there is four conventional commercial banks. The analytical tool used multiple linear regression. The results of the analysis show that the Operating Expense to Operating Income (ROA), Net Interest Margin (NIM), Net Interest Margin (NIM), Capital Adequacy Ratio (CAR), Loans to Deposit Ratio (LDR) significantly affects the Return on Assets (ROA) the Bank BOOK 4 in Indonesia. Partially (respectively) can be concluded Operating Expense to Operating Income (ROA) Against the Return On Asset (ROA) were significant at 4 BOOK Bank in Indonesia. Partially (respectively) can be concluded there is a significant effect NIM (X2) to ROA (Y) on the Bank BOOK 4 in Indonesia. Partially (respectively) we can conclude that there is significant influence CAR (X1) Return on Equity (Y) on the Bank BOOK 4 in Indonesia. Secara partial (respective) we can conclude that there is significant influence LDR (X4) against ROA (Y) on the Bank BOOK 4 in Indonesia. Operating Expense to Operating Income (ROA), Net Interest Margin (NIM), Net Interest Margin (NIM), Capital Adequacy Ratio (CAR), Loans to Deposit Ratio (LDR) has a correlation (R) high Return on Assets ( ROA) at 4 BOOKS Bank in Indonesia. Then the coefficient of determination (adjusted R2) explained that the Operating Expenses to Operating Income (ROA), Net Interest Margin (NIM), Net Interest Margin (NIM), Capital Adequacy Ratio (CAR), Loans to Deposit Ratio (LDR) may affect the return on assets (ROA) at Bank BOOK 4.
PENGARUH SALES GROWTH , LEVERAGE , CURRENT RATIO DAN ROFITABILITAS TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Maryana Maryana; Muhammad Ikhsan
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 5 No 3 (2019)
Publisher : LPPM STIE Lhokseumawe

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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.
PENGARUH RASIO CAMEL TERHADAP RETURN SAHAM PADA BANK BUKU 3 DI INDONESIA Nurazizah Nurazizah; Maryana Maryana; Neo Agustina
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 3 No 3 (2017)
Publisher : LPPM STIE Lhokseumawe

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The purpose of this study was to determine the effect CAMEL ratio consisting of CAR, NPL, BOPO, ROA and LDR to Stock Return in bank BUKU 3 in Indonesia 2010-2013. The population in this study are all the banks that are included in the category BUKU 3 of 15 conventional commercial banks. The sample was determined by purposive sampling technique in order to obtain a sample in accordance with predetermined criteria. The sample in this study, there are 8 conventional commercial bank. Analyzer used multiple linear regression. The results of analysis show that the CAR, NPL, BOPO, ROA and LDR partially no effect on Stock Return bank BUKU 3 in Indonesia, meaning H1, H2, H3, H4 and H5 rejected. Simultaneously CAR, NPL, BOPO, ROA and LDR no effect on Stock Return bank BUKU 3 in Indonesia, meaning H6 rejected.
PENGARUH FREE CASH FLOW, PROFITABILITAS DAN INVESMENT OPPORTUNITY SET TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Aulia Ramadhan; Maryana Maryana
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 5 No 2 (2019)
Publisher : LPPM STIE Lhokseumawe

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Abstract

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
ANALISIS FAKTOR YANG MEMPENGARUHI RETURN SAHAM PADA BANK UMUM YANG TERDAFTAR DI BURSA EFEK INDONESIA Mulia Andirfa; Eka Chyntia; Iva Septarina; Maryana
Jurnal Penelitian Ekonomi Akuntansi Vol 5 No 1 (2021)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v5i1.3823

Abstract

This study aims to analyze the effect of ROE, CAR, NPL, BOPO, and DER simultaneously on stock returns in commercial banks listed on the Indonesia Stock Exchange. The data used in this study are secondary data in the form of financial reports at PT. Bank Rakyat Indonesi Tbk, PT. Bank Negara Indonesia Tbk, PT. Bank Mandiri Tbk, PT. Bank Central Asia Tbk, and PT. Bank Mega Tbk. from 2014-2019. The data analysis method used is panel data regression analysis, namely the Fixed Effect Model (FEM). The results showed that: ROE theoretically and statistically affect stock returns in commercial banks listed on the Indonesia Stock Exchange. CAR is theoretically and statistically insignificant to stock returns in Commercial Banks listed on the Indonesia Stock Exchange. BOPO has a theoretical effect but does not have a statistical and significant effect on stock returns in commercial banks listed on the Indonesia Stock Exchange. NPL and DER have no effect on stock returns in Commercial Banks listed on the Indonesia Stock Exchange. ROE, CAR, NPL, BOPO and DER simultaneously have a positive effect on stock returns in) Commercial Banks listed on the Indonesia Stock Exchange. ROE, CAR, NPL, BOPO and DER have the ability to explain their effect on stock returns in Commercial Banks listed on the Indonesia Stock Exchange of 44.09%. The remaining 55.01% is influenced by other variables outside this research model.
ANALISIS PERKEMBANGAN KREDIT USAHA RAKYAT DI KECAMATAN DEWANTARA SEBELUM DAN PADA MASA 1 PANDEMI COVID-19 Mulia Andirfa; Irfan; maryana
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

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.
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.
Co-Authors Atriani Atriani Aulia Rahmi Aulia Ramadhan Azhari Azhari Cut Humaira Cut Nisrina Tazrin Cut Sofia Ramadina Dasmi Husin Edi Zulfiar Eka Chyntia Eko Gani PG Hikalmi, Hikalmi Intan Zahara Irfan Irfan Irma Safriani Iva Septarina Keumala, Cut Muftia M. Lutfi Al Fahmi Mahmudan Mahmudan Miswar Miswar Miswar Miswar Muhammad Ikhsan Mulia Andirfa Muliana Muliana Musrizal Musrizal Neo Agustina Ninda Maulida Putri Nurazizah Nurazizah Nurmaliza Nurmaliza Roza Mahardika Shalawati Shalawati Shalawati Shasqia Ulfa Tamara Siti Maysarah Siti Rubiah Veronicha Chania