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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<![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.]]>
<![CDATA[PENGARUH PERSONAL BACKGROUND DAN PENGETAHUAN AUDITOR INSPEKTORAT TENTANG ANGGARAN TERHADAP PENGAWASAN KEUANGAN DAERAH (STUDI PADA INSPEKTORAT 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.v4i1.75
<![CDATA[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.]]>
<![CDATA[ANALISIS SEKTOR UNGGULAN DI KABUPATEN BIREUEN TAHUN 2008-2016 (PENDEKATAN LQ DAN TIPOLOGI KLASSEN) ]]>
<![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.v4i1.77
<![CDATA[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]]>
<![CDATA[PENGARUH LUAS LAHAN PERSAWAHAN, MODAL DAN TENAGA KERJA TERHADAP PENDAPATAN PETANI SAWAH PADA KECAMATAN SYAMTALIRA ARON KABUPATEN ACEH UTARA (Studi Kasus Kemukiman Teupin Punti) ]]>
<![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.v4i1.78
<![CDATA[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.]]>
<![CDATA[PENGARUH BIAYA PROMOSI TERHADAP VOLUME PENJUALAN PADA PT. IMA MONTAZ SEJAHTERA 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.v4i1.79
<![CDATA[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.]]>
