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[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENYALURAN PEMBIAYAAN PADA BANK ACEH SYARIAH ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 6 No. 2 (2020): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
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<![CDATA[This study aims to analyze the effect of third party funds, inflation, Non-Performing Financing, and Capital Adequacy Ratio on the distribution of Bank Aceh Syariah financing. The type of data used in this study is secondary data using monthly data for 4 years time series, from 2016 to 2019. The analytical method used is multiple linear regression using the Eviews analysis tool. The results showed that third party funds and capital adequacy ratios had a positive and significant effect on the distribution of financing, non-performing financing had a negative effect on the distribution of financing, while inflation had no effect on the distribution of financing at Bank Aceh Syariah.]]>
<![CDATA[PENGARUH TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN DANA DESA TERHADAP KINERJA PEMERINTAH DESA UTEUN GEULINGGANG,KRUENG GEUKUEH, ACEH UTARA ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 6 No. 2 (2020): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
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<![CDATA[This study aims to examine the Influence of Transparency and Accountability of Village Fund Management To The Performance of Uteun Geulinggang Village Government, Krueng Geukueh, North Aceh. Data used in this research is primarydata as many as 38 sample with purposive sampling technique. The method used toanalyze between independent variables with dependent variable is multiple linearregression method and test of classical assumption. The simultaneous research results of transparency and accountability of village fund management have an effecton the performance of Village Government. While the results of partial researchvariables of transparency of village fund management have a significant effect on theperformance of Village Government, accountability variable of village fund management also have a significant effect to the performance of Uteun Geulinggang Village Government, Krueng Geukuh Aceh Utara.]]>
<![CDATA[PENGARUH PRICE EARNING RATIO, BOOK VALUE, PRICE TO BOOK VALUE, EARNING PER SHARE, RETURN ON INVESTMENT DAN CURRENT RATIO TERHADAP HARGA SAHAM PADA SEKTOR PERTAMBANGAN DI BURSA EFEK INDONESIA ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 6 No. 2 (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 Price Earning Ratio, Book Value, Price to Book Value, Earning Per Share, Return On Investment and Current Ratio on stock prices in mining companies on the Indonesia Stock Exchange. Data collection methods used in this research are documentation and literature study methods. The data used are in the form of annual financial reports, namely 2015 and 2016, the data source is from the Indonesia Stock Exchange / idx. The type of data used is secondary data obtained through the capital market directory issued by the IDX in 2015-2016. Data processing in this study was carried out using multiple linear regression models processed with the SPSS 16.0 for windows program. To analyze the effect of Price Earning Ratio, Book Value, Price to Book Value, Earning Per Share, Return On Investment and Current Ratio.]]>
<![CDATA[PENGARUH ARUS KAS OPERASI DAN LABA AKUNTANSI TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 6 No. 2 (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 operating cash flow and accounting profit on stock returns on manufacturing companies listed on the Indonesia Stock Exchange. The data used in this study were 36 secondary data using a purposive sampling method. The method used to analyze between the independent variable and the dependent variable is the method of multiple linear regression and the classical assumption test. The results of the research partially operating cash flow have a significant effect on stock returns on Manufacturing Companies listed on the Indonesia Stock Exchange in the 2016-2018 period and accounting profit variable has a significant effect on stock returns on Manufacturing Companies listed on the Indonesia Stock Exchange in the 2016-2018 period. Simultaneously shows that operating cash flow and accounting profit have a significant effect on stock returns on Manufacturing Companies listed on the Indonesia Stock Exchange for the period of 2016-2018.]]>
<![CDATA[PENGARUH LOAN BOOK VALUE, LOAN FAIR VALUE, BOOK VALUE PER SHARE, EARNING PER SHARE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA BANK UMUM DI KOTA LHOKSEUMAWE ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 6 No. 2 (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 loan book value, loan fair value, book value per share, Earning Per Share and Company Size on firm value at commercial banks in Lhokseumawe City. In this study, based on research results in multiple linear regression analysis, loan book value, loan fair value, book value per share, Earning Per Share and Company Size have a very close relationship with firm value at commercial banks in Lhokseumawe City. The results of the research simultaneously show that loan book value, loan fair value, book value per share, Earning Per Share and Company Size simultaneously affect the firm value at Commercial Banks in Lhokseumawe City and based on the results of the partial test it is known that the variable company size is the dominant factor affecting the value of the Commercial Bank in Lhokseumawe City. It is expected that the company maintains its loan book value, loan fair value, book value per share, Earning Per Share and Company Size within the company in order to be able to increase the company value better.]]>
<![CDATA[PENGARUH BELANJA MODAL, TENAGA KERJA DAN INVESTASI TERHADAP PERTUMBUHAN EKONOMI DI KOTA LHOKSEUMAWE ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 6 No. 2 (2020): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
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<![CDATA[Capital expenditure is an expenditure that can be said as a routine expenditure in the framework of forming existing capital. In this case the capital expenditure in question could be land, equipment and machinery, buildings and buildings, networks, or in other physical forms, such as books, animals and so forth. manpower is anyone who is capable of doing work to produce goods or services either to meet their own needs or for the community. investment means the purchase (and production) of the capital of goods not consumed but used for future production. This study aims to determine the effect of capital expenditure, labor and investment on economic growth in the city of Lhokseumawe. This study uses secondary data for 10 years from 2006-2015. Data analysis method used in this research is (OLS). Data used in this research is time series from year 20062015. The results showed that the three variables of capital expenditure (X1) have positive and significant effect on economic growth (Y) in Lhoseumawe city, Labor (X2) have positive and significant effect to economic growth (Y) in Lhokseumawe city and investment has negative and insignificant effect on economic growth (Y) in the city of Lhokseumawe.]]>
<![CDATA[PENGARUH EKSPOR DAN IMPOR BUAH-BUAHAN TERHADAP PERTUMBUHAN EKONOMI DI INDONESIA TAHUN 2011-2018 ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 6 No. 2 (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 fruit exports, Chinese inflation, fruit imports and Chinese population on economic growth in Indonesia in 2011-2018. The data used in this study are secondary time series data. Data analysis method is to use multiple linear regression equation tests with the help of the SPSS program. The results showed that; Fruit exports, Chinese inflation, and fruit imports partially have a significant effect on Indonesia's economic growth in 2011-2018. The Chinese population partially have not significantly influence Indonesia's economic growth in 2011-2018. Fruit exports, Chinese inflation, fruit imports and Chinese population simultaneously have a significant effect on Indonesia's economic growth in 2011-2018. Fruit exports, Chinese inflation, fruit imports and Chinese population have the ability to explain its effect on Indonesia's economic growth in 2011-2018 of 91%. The remaining 9% is influenced by other variables outside this research model.]]>
<![CDATA[ANALISIS KINERJA BANK SYARIAH DENGAN METODE MAQASID INDEX SYARIAH DI PT BANK SYARIAH MANDIRI TAHUN 2013-2018 ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 6 No. 2 (2020): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
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<![CDATA[Measurement of Islamic banking performance which focuses on achieving maqashid syari'ah was developed by Mustafa Omar Mohammed, Dzuljastri Abdul Razak and Fauziah MD Taib. They have developed a performance measurement for Islamic banking in the form of the sharia maqasid index (SMI). This study analyzes the performance of independent Islamic banks in terms of maqashid sharia 2013-2018. The object examined in this study is Bank Mandiri Syariah in Indonesia. The data used are annual financial reports for the period 2013-2018. The quantitative method used in this study uses the index number method. The index number method is useful if we want to know the development of a state in a macro, or the whole of the variables or events we observe.]]>
<![CDATA[PERILAKU MASYARAKAT TIONGHOA PADA PROSES PEMBANGUNAN DI KOTA LHOKSEUMAWE ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 6 No. 2 (2020): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
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<![CDATA[This article tried to explain the attitude of the chinese ethnic group towards The 2019 Presidential Election. The involvement of Chinesein Lhokseumawe City is an interesting thing study, for the Chinese has been considered as an obstacle to the assimilation process during the New Order era. The Chinese were given the right to vote in the 2019 Presidential Election. This research analized the political behavior of Chinese in the 2019 Presidential Election in Lhokseumawe City. It focused on two important questions namely: First, how is the behavior of ethnic Chinese towards the 2019 Presidential Election in the City Lhokseumawe. Second, what are the factors that influence the political behavior of Chinese in the 2019 Presidential Election in Lhokseumawe City. The research method used to answer those questions was deep interview as the technic of data collection in a qualitative approach (natural setting). The results of the research were: First, the Chinese in Lhokseumawe City had participated with a good level of attendance, and they were enthusiastically invited families to come together to the TPS/ voting vanue.. Chinese were considered to be rational voters, namely in this case prioritizing the ability of candidates for President and Vice President and political parties in their work programs. Politically, they were more inclined to, the Chinese who associate it with the New Order era and the Aceh DOM era. Finally, the factor of ideological similarity of Chinese in Lhokseumawe City, which has been part of the PDI-P, where many Chinese were involved in the PDI-P party.]]>
<![CDATA[POLA KOMUNIKASI POLITIK EKSEKUTIF DAN LEGISLATIF DALAM PROSES PEMBANGUNAN DI KABUPATEN ACEH TAMIANG ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 6 No. 2 (2020): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
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<![CDATA[Penelitian ini bertujuan untuk mendeskripsikan tentang pola komunikasi politik yang dilakukan oleh eksekutif dan legislatif dalam Pembangunan tahun 2018 di Kabupaten Aceh Tamiang serta hambatan yang terjadi dalam penyusunan anggaran perubahan pada tahun 2018 oleh kedua lembaga tersebut. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan menjelaskan dan mendeskripsikan hasil dari lapangan dan dokumen lainnya dengan menggunakan teknik pengumpulan data yaitu observasi dan wawancara. Lembaga legislatif yang bertugas dalam hal anggaran juga telah dapat pengawasan oleh lembaga eksekutif. Kedua lembaga ini berperan penting dalam penyusunan anggaran, baik itu Anggaran Pendapatan Belanja Kabupaten hingga Anggaran Pendapatan Belanja Kabupaten Perubahan. Anggaran telah menjadi jantungnya sebuah daerah dimana pengelolaan yang baik dapat menjadikan daerah itu baik pula. Dengan pola komunikasi yang dibangun merupakan salah satu cara untuk menghasilkan penyusunan anggaran hingga kepada pengelolaan anggaran yang tepat sasaran. Hasil penelitian menunjukkan bahwa kedua lembaga tersebut telah intens melakukan komunikasi politik dalam menyusun anggaran, hingga pola komunkasi politik yang dgunakan yaitu pola komunikasi Linear, yang menjadi penghambatnya adalah kedua lembaga tidak disiplin dalam memanfaatkan batas waktu yang telah ditentukan, hal ini mengakibatkan anggaran pada tahun 2018 ditolak oleh kemendagri dan tidak terjadi karena terlambatnya disahkan oleh lembaga eksekutif dan lembaga legislatif. Hal ini juga menyebabkan beberapa proyek dan pembangunan terhenti pada tahun 2018. Terjadinya hal ini diharapkan kedua lembaga ini tidak lagi mengulangi kesalahan dan dapat membuat Aceh Tamiang lebih baik lagi dan dapat menjadikan contoh daerah lain terutama dalam mengelola anggaran.]]>
