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[KOMPARASI KINERJA PERBANKAN YANG BERBASIS SYARIAH DENGAN PERBANKAN YANG BERBASIS NON SYARIAH (Studi pada Bursa Efek Indonesia) ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 6 No. 1 (2020): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
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<![CDATA[This study aims to determine the comparison and differences in the performance of Sharia- Based Banks with Non-Sharia-Based Banks that were listed on the Indonesia Stock Exchange in 2016-2018. The data used in this study are secondary time series data. Data analysis methods are financial ratio analysis, comparison test and two average difference test (Independent Sample T-Test) with the help of SPSS program. The results of the study show that: Comparison of banking performance shows that Non Sharia Based Banking has CAR, NIM, ROA and BOPO better than Sharia Based Banking. Whereas Sharia-Based Banking has a better LDR than Non-Sharia-Based Banking. The average two different test results indicate that there is no significant difference in the performance of Sharia-Based Banking and Non-Sharia-Based Banking from CAR and NIM ratios. While the ROA, BOPO and LDR ratios are significant differences between the performance of Sharia-Based Banking and Non-Sharia-Based Banking performance.]]>
<![CDATA[PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN INDUSTRI SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 6 No. 1 (2020): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
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<![CDATA[This study aims to examine how much "Effect of Capital Structure and Profitability on Stock Prices in Food and Beverage Sector Industrial Companies Listed on the Indonesia Stock Exchange". In this study the samples taken were Food and Beverage Sector Industrial Companies Listed on the Indonesia Stock Exchange for the period 2013-2017. The data analysis method used in this study was using multiple regression analysis. The results of the study show that the capital structure and profitability influence the stock price of the Food and Beverage Industry Company Listed on the Indonesia Stock Exchange. It is hoped that this research can be used as a work to add insight into knowledge that can further broaden the mindset of readers, especially regarding the influence of Capital Structure and Profitability on Stock Prices in the Food and Beverage Sector Industrial Companies Listed on the Indonesia Stock Exchange.]]>
<![CDATA[PENGARUH PENERAPAN PERATURAN PEMERINTAH NO 23 TAHUN 2018 TERHADAP EFISIENSI DAN EFEKTIVITAS PEMBAYARAN PAJAK PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA BANDA ACEH ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 6 No. 1 (2020): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
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<![CDATA[The purpose of this study was to determine the effect of the Implementation of Government Regulation Number 23 of 2018 on the Efficiency and Effectiveness of Tax Payments at Banda Aceh Primary Tax Office. Samples were taken by purposive random sampling design technique. Data collection techniques by distributing questionnaires directly to respondents in the form of written questions. The analysis was carried out using a simple linear regression analysis technique with the SPSS 22.0 program. The results of the analysis show that the application of Government Regulation Number 23 of 2018 has a positive and significant effect on the acceptance of Income Tax Article 4 paragraph (2) at Banda Aceh Primary Tax Office. From the results of the significance test, it can be seen that the value of the variable influences the acceptance of Income Tax Article 4 paragraph (2) at Banda Aceh Primary Tax Office, which is 0,000 <0,05. From these results it can be concluded that Ho is rejected and Ha is accepted.]]>
<![CDATA[PENGARUH UTANG LUAR NEGERI DAN PENANAMAN MODAL ASING TERHADAP PERTUMBUHAN EKONOMI INDONESIA ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 6 No. 1 (2020): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
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<![CDATA[High economic growth can be an indicator of the country's success in carrying out the wheels of development, which in the end will be fully utilized for improving the welfare of its people. This study aims to determine the effect of foreign debt and foreign investment on Indonesia's economic growth from 2005-2017. The data collected comes from annual secondary data from 2005-2017 obtained from Bank Indonesia, the Investment Coordinating Board and the Central Statistics Agency. The data obtained were then analyzed multiple linear regression using Eview 9.0 software. The results showed; 1) foreign debt has no significant effect on Indonesia's economic growth. 2) Foreign investment has no significant effect on Indonesia's economic growth]]>
<![CDATA[PENGARUH SUKU BUNGA BANK INDONESIA (SBI) DAN JUMLAH UANG BEREDAR (JUB) TERHADAP INFLASI DI INDONESIA PERIODE 2015-2017 ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 6 No. 1 (2020): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
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<![CDATA[As for the conclusions of this study, namely The interest rate has no effect on the inflation rate because the process of transmitting monetary policy through interest rates to aggregate demand has not been fully implemented. The fluctuating increase in interest rates can make it difficult for businesses to pay interest expenses and obligations. High interest rates will increase the company's burden, so that it will directly reduce the company's profit. Correcting the inflation problem in Indonesia, if only carried out with short-term monetary instruments, will not be sufficient to solve the inflation problem.The results of this study indicate that the Bank Indonesia interest rate has no effect on inflation in Indonesia. This is indicated by the results of the t value <t table, namely 1.121<1.693 and a significant value of 0.27> 0.05. Money is anything that can be used / received to make payments for goods, services or debt.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERATAAN LABA PADA PERUSAHAAN INDUSTRI MANUFAKTUR DI INDONESIA PERIODE TAHUN 2017-2018 ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 6 No. 1 (2020): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
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<![CDATA[The results of statistical tests show that the t-value of the firm size variable in the t-test has a value of -2.020 which is smaller than the t-table which is 1.661, as well as the debit to equity ratio has a value of 0.292 or greater than the t-table, while profitability has a value of 1.453 which is more From the t-table, this proves that the debt to equity ratio and profitability that affect the income smoothing are only the size of the company which has no effect on income smoothing in manufacturing industrial companies in Indonesia if tested separately. However, the results of the f test also show that company size, debt to equity ratio, and profitability together (simultaneously) have no significant effect on income smoothing in manufacturing industrial companies in Indonesia. This result can be proven by the calculation that the significant value is 0.016 <0.05. The results of this study support the research conducted by Dhiar Ratnasari (2012) which also proves that the debt to equity ratio and profitability variables have an effect on income smoothing.]]>
<![CDATA[PENGARUH FINANCING TO DEPOSITO RATIO, RETURN ON ASSET DAN CAPITAL ADEQUACY RATIO TERHADAP PEMBIAYAAN MURABAHAH PADA BANK MUAMALAT INDONESIA ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 6 No. 1 (2020): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
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<![CDATA[This study aims to examine the effect of Financing to Deposit Ratio, Return on Assets and Capital Adequacy Ratio on Murabahah Financing at Bank Muamalat Indonesia. The data used in this study are 24 secondary 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 research on Financing to Deposit Ratio and Capital Adequacy variables have a positive and significant effect on Murabahah Financing at Bank Muamalat Indonesia. While Return on Assets has a negative and significant effect on Murabahah Financing at Bank Muamalat Indonesia. The company must determine a higher return level that is beneficial for the company, each company must be able to generate high profits and reduce the obligations that must be issued so as to be able to obtain higher profit.]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN, JAMINAN OBLIGASI, UMUR OBLIGASI TERHADAP PERINGKAT OBLIGASI (Study Empiris pada Perusahaan Perbankan yang Terdaftar Di Bursa Efek Indonesia periode 2016-2018) ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 6 No. 1 (2020): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
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<![CDATA[This study aimed to determine the effect of Company Size, Bond Guarantees, Age of Bonds, Equity toward Bond Rates in Banking Sector Companies in the Indonesia Stock Exchange from 2016 to 2018. The number of samples used in this study consisted of 13 banking companies taken by using purposive sampling methods and the banking companies routinely issue bonds during 2016-2018 and were rated by PT PEFINDO. The data analysis method used in this study was the logistic regression model. The results of this study indicated that Company Size and Bond Guarantees affected bond ratings. Age of Bonds had no impacts on bond rates. The next researchers are expected to add other independent variables outside the variables used by researchers at this time.]]>
