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Journal : JAKTABANGUN: Jurnal Akuntansi dan Pembangunan

PENGARUH NILAI TUKAR TERHADAP HARGA SAHAM SEKTOR PERBANKAN PADA MASA PANDEMI COVID-19 Eka Chyntia; Irfan; neni triana
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 7 No. 2 (2021): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

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Abstract

The purpose of this study was to test the exchange rate on stock prices in the banking sector during the Covid-19 pandemic. The object of this research is the stock price of banking from January to December 2020 which is represented by Bank BCA and Bank Permata. The sample in this study is the stock price of banking from January to December 2020 which is represented by Bank BCA and Bank Permata. The results showed that the exchange rate had a significant effect on the stock price of Bank BCA, but the exchange rate had no significant effect on the Bank Permata variable.
PENGARUH LUAS LAHAN, TEKNOLOGI DAN PELATIHAN TERHADAP PENDAPATAN PETANI PADI DI GAMPONG CEMPEUDAK KECAMATAN KUTA MAKMUR ACEH UTARA Eka Chyntia; maisyuri; fauzan
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 7 No. 2 (2021): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

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Abstract

This study aims to examine the effect of land area, technology and training on the income of rice farmers in Gampong Cempeudak, Kuta Makmur District, North Aceh. The data used in this research is secondary data as much as 50 samples using purposive sampling method. The method used to analyze the independent variable and the dependent variable is multiple linear regression method and classical assumption test. The results of the study that partially the variable of land area has a significant effect on the income of rice farmers in Gampong Cempeudak, Kuta Makmur Aceh Utara District, technology has no effect on the income of rice farmers in Gampong Cempeudak, Kuta Makmur District, Aceh Utara, and training has a significant effect on the income of rice farmers in Gampong Cempeudak District Kuta Makmur Aceh Utara. Simultaneously, it shows that land area, technology and training have a significant effect on the income of rice farmers in Cempeudak Village, Kuta Makmur District, North Aceh.
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.
PENGARUH NILAI TUKAR TERHADAP HARGA SAHAM SEKTOR PERBANKAN PADA MASA PANDEMI COVID-19 Eka Chyntia; faisal; fauzan
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 (570.424 KB) | DOI: 10.56857/jaktabangun.v8i2.146

Abstract

The purpose of this study was to test the exchange rate on stock prices in the banking sector during the Covid-19 pandemic. The object of this research is the stock price of banking from January to December 2020 which is represented by Bank BCA and Bank Permata. The sample in this study is the stock price of banking from January to December 2020 which is represented by Bank BCA and Bank Permata. The results showed that the exchange rate had a significant effect on the stock price of Bank BCA, but the exchange rate had no significant effect on the Bank Permata variable. Keywords: Exchange Rate, Banking Stock, BCA, Permata
Corruption and Economic Growth: does corruption lubricate or sand the wheels of development in Indonesia? Hartini; Eka Chyntia; fauzan
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 9 No. 1 (2023): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

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Abstract

Korupsi merupakan masalah serius dalam pembangunan ekonomi di banyak negara. Korupsi tidak hanya dapat menurunkan tingkat daya saing suatu negara tetapi juga dapat melumpuhkan pembangunan ekonomi. Penelitian ini bertujuan untuk menganalisis pengaruh korupsi terhadap pertumbuhan ekonomi dengan variabel kontrol seperti inflasi dan penanaman modal asing (FDI). Penelitian menggunakan analisis regresi linier berganda dengan rentang waktu 1995-2021. Hasil penelitian menunjukkan bahwa korupsi berpengaruh negatif dan signifikan terhadap pertumbuhan ekonomi. Hasil penelitian ini mendukung hipotesis Sand The Wheels (SWH) yang berarti bahwa korupsi dapat menghambat laju pertumbuhan ekonomi di INDONESIA. Sedangkan untuk variabel kontrol penanaman modal asing (FDI) berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi di Indonesia. dan variabel Inflasi berpengaruh negatif dan signifikan terhadap pertumbuhan ekonomi di Indonesia. Penelitian ini dapat memberikan pemahaman yang lebih baik tentang hubungan antara korupsi dan pertumbuhan ekonomi di Indonesia. Hasilnya dapat digunakan untuk meningkatkan upaya pemberantasan korupsi dan perbaikan tata kelola pemerintahan di Indonesia.