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PENGARUH PENGELUARAN PEMERINTAH SEKTOR PENDIDIKAN DAN SEKTOR KESEHATAN TERHADAP INDEKS PEMBANGUNAN MANUSIA DI KOTA LHOKSEUMAWE STIE Lhokseumawe
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 3 No. 3 (2017): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

This study aims to Determine the effect of government spending Sector Education and Health Sector Against Human Development Index In the city of Lhokseumawe. Data are Obtained from BPS Kota Lhokseumawe with the time period 2002-2015. The method used for the data analysis is linear regression. Results of the study are: There Effect of Government Spending Against Health Sector Human Development Index and there Effect of Government Spending Education Sector Against Human Development Index. Based on the result, the authors recommend further research can be done by adding the data and other macroeconomic variables that satisfactory results, so as to have an influence on the Human Development Index

PENGARUH SISTEM PENGENDALIAN INTERNAL PEMERINTAH DAN PEMAHAMAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KEUANGAN (Studi pada Dinas dan Badan Pemerintah Kabupaten Aceh Utara) STIE Lhokseumawe
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 3 No. 3 (2017): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

This study aims to examine the influence of internal control system of government and understanding of accounting information system to financial performance at North Aceh District Office and Government Agency. Data used in this research is primary data by dividing questionnaire to 104 employees as sample of research. Data processing is done through multiple linear equations model. The results showed that: Partially, the government's internal control system significantly influences the financial performance at North Aceh District Office and Government Agency. Understanding of accounting information system has a significant effect on financial performance at North Aceh District Office and Government Agency. Simultaneously, the government's internal control system and the understanding of accounting information system have a significant effect on financial performance at North Aceh District Office and Government Agency. The government's internal control system and the understanding of accounting information systems have a very strong relationship with the financial performance at North Aceh District Office and Government Agency. The government's internal control system and the understanding of the accounting information system have the ability to explain the impact on financial performance at North Aceh District Office and Government Agency of 77.9%. While the rest is influenced by other variables outside this research model.

ANALISIS PERBEDAAN PAD KABUPATEN ACEH UTARA SEBELUM DAN SETELAH PEMEKARAN DENGAN KOTA LHOKSEUMAWE STIE Lhokseumawe
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 3 No. 3 (2017): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

PendapatanAsli Daerah merupakan salah satu sumber keuangan yang dimiliki oleh daerah di mana pendapatan yang menunjukan kemampuan suatu daerah dalam menghimpun sumber-sumber dana untuk membiayai pengeluaran rutin. Pendapatan ini berasal dari berbagai komponen seperti pajak daerah, retribusi daerah, laba Badan Usaha Milik Daerah (BUMD) dan pendapatan lain-lain yang sah. Pendapatan Asli Daerah (PAD) Kabupaten Aceh Utara diharapkan dapat menjadi salah satu sumber keuangan Kabupaten Aceh Utara yang dapat dihandalkan dalam penyelengaraan otonomi daerah. Hasil penelitian yang telah penulis lakukan dengan judul perbedaan PAD kabupaten aceh utara sebelum dan setelah pemekaran dengan kota lhokseumawe menunjukkan bahwa tidak ada pebedaan secara simultan periode sebelum dan sesudah pemekaran Kabupaten Aceh Utara dengan Kota Lhokseumawe hal itu terlihat dalam uji beda yaitu nilai t hitung adalah sebesar -2.082 dengan sig 0.067. tetapi berdasarkan data rata-rata sebelum pemekaran PAD Kabupaten Aceh Utara dengan Lhokseumawe adalah sebesar 1.2 dan setelah pemekaran PAD Kabupaten Aceh Utara dengan Lhokseumawe adalah sebesar 8,4 jadi ada perbedaan sebelum dan sesudah pemekaran dengan Lhokseumawe.

PENGARUH RASIO CAMEL TERHADAP RETURN SAHAM PADA BANK BUKU 3 DI INDONESIA STIE Lhokseumawe
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 3 No. 3 (2017): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

NO ABSTRAK

ANALISIS KINERJA KEUANGAN MENGENAI TINGKAT KESEHATAN BANK DENGAN MENGGUNAKAN METODE CAMELS PADA BANK ACEH DAN BANK SUMUT TAHUN 2008 – 2014 STIE Lhokseumawe
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 3 No. 3 (2017): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

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.

ANALISIS PENGARUH PENDAPATAN ASLI DAERAH TINGKAT INVESTASI DAN TENAGA KERJA TERHADAP PRODUK DOMESTIK REGIONAL BRUTO DI KOTA LHOKSEUMAWE STIE Lhokseumawe
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 3 No. 3 (2017): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

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.

PENGARUH PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH DI KOTA LHOKSEUMAWE STIE Lhokseumawe
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 3 No. 3 (2017): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

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.

PENGARUH PENYERTAAN MODAL PEMERINTAH DAERAH TERHADAP KINERJA KEUANGAN BANK ACEH STIE Lhokseumawe
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 3 No. 3 (2017): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

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.

PENGARUH PAJAK HOTEL DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KOTA LHOKSEUMAWE STIE Lhokseumawe
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 3 No. 3 (2017): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

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.

PENGARUH THIN CAPITALIZATION DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA STIE Lhokseumawe
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 4 No. 1 (2018): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

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

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