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 STRUKTUR MODAL DAN MODAL KERJA TERHADAP PROFITABILITAS USAHA PADA PERUSAHAAN PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2016 ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 5 No. 2 (2019): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
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DOI: 10.56857/jaktabangun.v5i2.88
<![CDATA[The purpose of this study was to examine the effect of capital structure and working capital simultaneously on business profitability in Coal Mining Companies listed on the Indonesia Stock Exchange. The data used in this study are secondary data, that is time series data for the 2011-2016 period. The data source came from 7 (seven) Coal Mining Companies listed on the Indonesia Stock Exchange from 2011 - 2016. Data processing was carried out using the SPSS program with multiple linear regression equations. The results of the study show that: The capital structure does not affect the profitability of businesses in Coal Mining Companies listed on the Indonesia Stock Exchange. Working capital has a significant effect on business profitability in Coal Mining Companies listed on the Indonesia Stock Exchange. Simultaneously the capital structure and working capital have a significant effect on business profitability in Coal Mining Companies listed on the Indonesia Stock Exchange. Capital structure and working capital have a moderate relationship with business profitability in Coal Mining Companies listed on the Indonesia Stock Exchange. Capital structure and working capital have the ability to explain its effect on business profitability in Coal Mining Companies listed on the Indonesia Stock Exchange by 23%, while the remaining 77% is influenced by other variables outside this research model such as operational costs, production costs, sales volume , and others.]]>
<![CDATA[PENGARUH EFEKTIFITAS SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KINERJA MANAJERIAL (Studi Kasus pada PT PJB UBJOM PLTMG ARUN) ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 5 No. 2 (2019): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
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DOI: 10.56857/jaktabangun.v5i2.89
<![CDATA[Managerial performance is the ability of managers in using knowledge, behaviors, and talents in performing their duties so as to achieve goals and tasks of the manager. This study aims to analyze the effect of Effectiveness of accounting information systems and internal control of Managerial Performance. The population of this research is PT PJB UBJOM PLTMG ARUN in Lhokseumawe accounting information system. Sampling technique using Census Sampling, obtained by 41 respondents and Data collection using questionnaire method. The results of this study indicate that the effectiveness of accounting information systems and internal control significant effect on Managerial Performance both partially and simultaneously.]]>
<![CDATA[PENGARUH PENYAJIAN LAPORAN KEUANGAN, AKSESIBILITAS LAPORAN KEUANGAN DAN PENERAPAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH ( Studi pada SKPD Kota Lhokseumawe) ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 5 No. 2 (2019): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
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DOI: 10.56857/jaktabangun.v5i2.90
<![CDATA[This study aims to examine the effect of the presentation of financial statements, the accessibility of financial statements and the application of the government's internal control system to the accountability of regional financial management at SKPD in Lhokseumawe. The data used in this study is primary data. The sample in this study consisted of 70 employees at 35 SKPD in Lhokseumawe. Data processing is done using multiple linear regression analysis. The results of the study that are: Partially, the presentation of financial statements has a significant effect on the accountability of regional financial management at SKPD in Lhokseumawe. Accessibility of financial statements has a significant effect on the accountability of regional financial management at SKPD in Lhokseumawe. The implementation of the government's internal control system has a significant effect on the accountability of regional financial management at SKPD in Lhokseumawe. Simultaneously, the presentation of financial statements, the accessibility of financial statements and the application of the government's internal control system have a significant effect on the accountability of regional financial management at SKPD in Lhokseumawe.]]>
<![CDATA[PENGARUH PEMBIAYAAN MURABAHAH, MUSYARAKAH DAN NON PERFORMING FINANCING TERHADAP PROFITABILITAS PERBANKAN SYARIAH (Studi pada Perbankan Syariah yang Terdaftar di Bursa Efek Indonesia) ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 5 No. 2 (2019): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
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DOI: 10.56857/jaktabangun.v5i2.91
<![CDATA[This study aims to analyze the influence of Murabahah, Musyarakah and nonperforming financing on the level of profitability at Islamic Commercial Bank (Survey on Islamic Banking listed on BEI from 2014 to 2016). The research method used is a quantitative approach using survey method. The data are obtained through the publication result from the relevant Islamic Commercial Bank and accessed on www.bi.go.id. The analysis method used is multiple linear regression analysis. The results of the research indicate that: (1) Murabahah financing and Non Performing Financing Ratio has a significant effect on profitability projected through Return on Asset (ROA) at Islamic Commercial Banks in Indonesia, (2) Musyarakah financing has no significant effect on profitability projected through Return on Assets (ROA) in Islamic commercial banks in Indonesia.]]>
<![CDATA[PENGARUH PEMAHAMAN AKUNTANSI DAN ELEKTRONIK MONITORING PELAKSANAAN ANGGARAN (E-MPA) TERHADAP KUALITAS LAPORAN KEUANGAN PADA KANTOR KEMENTERIAN AGAMA KABUPATEN ACEH UTARA ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 5 No. 2 (2019): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
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DOI: 10.56857/jaktabangun.v5i2.92
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman akuntansi dan pengaruh elektronik monitoring pelaksana anggaran terhadap kualitas laporan keuangan pada KantorKementerian Agama Aceh Utara. Lokasi penelitian dilakukan pada Kantor KementerianAgama Kabupaten Aceh Utara. Metode statistik yang digunakan adalah regresi linierberganda. Hasil penelitian menunjukan bahwa: Secara simultan pemahaman akuntansidan elektronik monitoring pelaksana anggaran berpengaruh signifikan terhadap kualitaslaporan keuangan pada Kantor Kementerian Agama Kabupaten Aceh Utara. Secara parsialmenunjukkan bahwa pemahaman akuntansi berpengaruh signifikan terhadap kualitaslaporan keuangan pada Kantor Kementerian Agama Kabupaten Aceh Utara dan elektronikmonitoring pelaksana anggaran berpengaruh signifikan terhadap kualitas laporan keuanganpada Kantor Kementerian Agama Kabupaten Aceh Utara. Pemahaman akuntansi danelektronik monitoring pelaksana anggaran mempunyai hubungan yang sangat kuat dengan kualitas laporan keuangan pada Kantor Kementerian Agama Kabupaten Aceh Utara.Pemahaman akuntansi dan elektronik monitoring pelaksana anggaran memiliki kemampuandalam menjelaskan pengaruhnya terhadap kualitas laporan keuangan pada KantorKementerian Agama Kabupaten Aceh Utara.]]>
<![CDATA[PENGARUH TRANSPARANSI DAN AKUNTABILITAS TERHADAP PENGELOLAAN PENDAPATAN ASLI DAERAH DI KOTA LHOKSEUMAWE ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 5 No. 2 (2019): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
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DOI: 10.56857/jaktabangun.v5i2.93
<![CDATA[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.]]>
<![CDATA[PENGARUH KEMANDIRIAN DAERAH, TINGKAT KETERGANTUNGAN, UKURAN PEMERINTAH DAERAH DAN TEMUAN AUDIT TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus Pada Pemerintah Daerah Kabupaten Aceh Utara) ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 5 No. 2 (2019): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
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DOI: 10.56857/jaktabangun.v5i2.94
<![CDATA[This study aims to examine the effect of regional independence, level of dependence, local government size and audit findings on the level of disclosure of financial statements of North Aceh District government. The data used in this research are 50 primary data with purposive sampling technique. The method used to analyze the independent variables with the dependent variable is the multiple linear regression method and the classical assumption test. The results of the research partially regional independence and dependency level have no effect on the level of disclosure of the financial statements of the North Aceh District Government, while the regional government variable size and audit findings have a significant effect on the level of disclosure of North Aceh District Government financial statements. Simultaneously it shows that, regional independence, the size of the regional government, the level of dependency and audit findings together have a significant effect on the disclosure of the financial statements of the North Aceh District Government.]]>
<![CDATA[PENGARUH FREE CASH FLOW, PROFITABILITAS DAN INVESMENT OPPORTUNITY SET TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 5 No. 2 (2019): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
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DOI: 10.56857/jaktabangun.v5i2.95
<![CDATA[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]]>
