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Eka Chyntia
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jaktabangun@stie-lhokseumawe.ac.id
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+6285373619669
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jaktabangun@stie-lhokseumawe.ac.id
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Jl. Merdeka Barat No. 1B Kutablang Lhokseumawe, Aceh, Indonesia
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INDONESIA
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan
Published by Sekolah Tinggi Ilmu Ekonomi Lhokseumawe
ISSN : 24608254     EISSN : 2963976X     DOI : https://doi.org/10.56857/jaktabangun.v8i2
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Social Sciences Other
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
Arjuna Subject : Umum - Umum
Articles 7 Documents
 1 
Search results for , issue "Vol. 6 No. 3 (2020): Jurnal Akuntansi dan Pembangunan" : 7 Documents clear
PENGARUH PEMBIAYAAN MURABAHAH, MUSYARAKAH DAN NON PERFORMING FINANCING TERHADAP PROFITABILITAS PERBANKAN SYARIAH (Studi pada Perbankan Syariah yang Terdaftar di Bursa Efek Indonesia) STIE Lhokseumawe
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 6 No. 3 (2020): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

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Abstract

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.
APENGARUH DATA OF ACCOUNT TERHADAP TINGKAT BAGI HASIL TABUNGAN DAN DEPOSITO MUDHARABAH (Studi Kasus Pada PT. Bank BNI Syariah SCO Langsa) STIE Lhokseumawe
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 6 No. 3 (2020): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

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Abstract

This study aims to see the effect of Data of Account on the rate of profit sharing of savings and mudharabah deposits. Based on the results of the research and discussion that have been described in the previous chapter, it can be concluded that the Data of Accounts does not have a significant effect on the rate of profit sharing for savings and mudharabah deposits at PT. Bank BNI Syariah SCO Langsa. Based on the results of the study, the Data of account variable has a weak relationship with the growth of the rate of profit sharing for savings and mudharabah deposits at PT. Bank BNI Syariah SCO Langsa.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA STIE Lhokseumawe
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 6 No. 3 (2020): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

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Abstract

Earnings management is an action manager to manipulate earnings in order to achieve certain goals in earnings reporting. This study aim to determine the effect off size company, profitability, leverage to earnings management on manufacturing companies listed on the Bursa Efek Indonesia period 2014-2016. The simple used in this study is thirty (30) manufacturing companies which is listed on the Bursa Efek Indonesia period 2014-2016. This research use purposive sampling technique with criterion which have been specified. The analysis technique used is multple linear regression analysis. Partial results of the study indicate that the variable size of the company influences earnings management. Profitability variable does not affect earnings management. While the leverage variable does not affect earnings management. The results of the study simultaneously show the influence of firm size, profitability and leverage with earnings management in manufacturing companies listed on the Bursa Efek Indonesia (BEI).
PENGARUH PEMAHAMAN AKUNTANSI DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN (Survey pada SKPD Kota Lhokseumawe) STIE Lhokseumawe
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 6 No. 3 (2020): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (109.568 KB)

Abstract

This study aims to examine influence the understanding of accounting and regional financial accounting system on the quality of financial statements at SKPD Kota Lhokseumawe. The data used in this study are primary data by dividing questionnaires to 114 respondents used as research samples. Data processing is done through multiple linear equations model. The result of research shows that: In partial, the understanding of accounting has influence not significant on the quality of financial statements at SKPD Kota Lhokseumawe and regional financial accounting system have a significant effect on the quality of financial statements at SKPD Kota Lhokseumawe. Simultaneously the understanding of accounting and financial accounting system has significant effect on the quality of financial statements at SKPD Kota Lhokseumawe. Understanding the accounting and financial accounting system of the region has a strong relationship with the quality of financial statements at SKPD Lhokseumawe. Understanding of accounting and financial accounting system of area have ability in explaining influence to quality of financial report at SKPD Kota Lhokseumawe.
PENERAPAN AKUNTANSI SOSIAL EKONOMI TERHADAP TANGGUNGJAWAB SOSIAL PADA PT. PUPUK ISKANDAR MUDA KABUPATEN ACEH UTARA STIE Lhokseumawe
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 6 No. 3 (2020): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

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Abstract

This study aims to determine the effect of social economic accounting application on social responsibility on PT. Pupuk Iskandar Muda (PIM) Kabupaten Aceh Utara. The samples used in this study were 87 employess on PT. Pupuk Iskandar Muda (PIM) Kabupaten Aceh Utara. This study uses a stratified random sampling technique from the total number of 681 employees PT. Pupuk Iskandar Muda (PIM) Kabupaten Aceh Utara. The data analysis technique used is simple linear regression analysis. Research results show that social economic accounting have a significant effect on social responsibility at PT. Pupuk Iskandar Muda (PIM) Kabupaten Aceh Utara. With a value of t count of 7.579 with a significant level of 0,000 t table amounting to 1.663.
PENGARUH NILAI TUKAR (KURS) TERHADAP CADANGAN DEVISA INDONESIA STIE Lhokseumawe
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 6 No. 3 (2020): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

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Abstract

The position of a country's foreign exchange reserves is usually declared safe if it meets the import needs for a period of at least three months. If the foreign exchange reserves that are owned are not sufficient for three months of imports, then it is considered vulnerable. This study aims to determine the effect of the exchange rate on Indonesia's foreign exchange reserves. The data in this study are monthly time series data from 2013-2019 sourced from Bank Indonesia. The data obtained were then analyzed by simple linear regression using software eview 9.0. The results showed that the exchange rate (exchange rate) had a significant effect on Indonesia's foreign exchange reserves
PENGARUH IDEALISME, KECERDASAN EMOSIONAL, DAN ETHICAL SENSITIFTY TERHADAP PENGAMBILAN KEPUTUSAN ETIS CALON PROFESIONAL AKUNTAN (Studi Pada Mahasiswa Prodi Akuntansi Universitas Syiah Kuala) STIE Lhokseumawe
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 6 No. 3 (2020): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (128.017 KB)

Abstract

This study aims to determine (1) the influence of Idealism on Ethical Decision Making of Professional Accountant Candidates, (2) the influence of Emotional Intelligence on Ethical Decision Making of Professional Accountant Candidates, (3) the effect of etichal sensitivity on Ethical Decision Making of Professional Accountant Candidates, (4) Idealism, Emotional Intelligence, and Ethical Sensitivity to the Ethical Decision Making of Prospective Professional Accountants. The independent variables in this study are Idealism (X1), Emotional Intelligence (X2), etichal sensitivity (X3), while the dependent variable is the Ethical Decision of Prospective Professional Accountants. Sampling using a purposive sampling technique. The classic assumption test uses the normality test, linearity test, heteroscedasticity test, and multicollinearity test. Hypothesis tests used include simple regression analysis and multiple regression analysis. Based on the results of the study: (1) Idealism has a significant positive effect on the Ethical Decision Making of Prospective Professional Accountants. (2) Emotional intelligence has a significant positive effect on the Ethical Decision Making of Prospective Professional Accountants. (3) etichal sensitivity has a significant positive effect on the Ethical Decision Making of Prospective Professional Accountants. (4) Idealism, emotional intelligence and ethical sensitivity have a significant positive effect on the Ethical Decision Making of Prospective Professional Accountants.

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