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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 6 Documents
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Search results for , issue "Vol. 7 No. 2 (2021): Jurnal Akuntansi dan Pembangunan" : 6 Documents clear
PENGARUH NILAI TUKAR TERHADAP HARGA SAHAM SEKTOR PERBANKAN PADA MASA PANDEMI COVID-19 Eka Chyntia; Irfan; neni triana
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 7 No. 2 (2021): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

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Abstract

The purpose of this study was to test the exchange rate on stock prices in the banking sector during the Covid-19 pandemic. The object of this research is the stock price of banking from January to December 2020 which is represented by Bank BCA and Bank Permata. The sample in this study is the stock price of banking from January to December 2020 which is represented by Bank BCA and Bank Permata. The results showed that the exchange rate had a significant effect on the stock price of Bank BCA, but the exchange rate had no significant effect on the Bank Permata variable.
ANALISIS PERBANDINGAN PERTUMBUHAN RASIO KEUANGAN PERBANKAN SYARIAH DENGAN PERBANKAN KONVENSIONAL hikalmi; Irfan; mulia andirfa
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 7 No. 2 (2021): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

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Abstract

The purpose of this study is to test the growth of financial ratios between Islamic Commercial Banks and Conventional Commercial Banks. The object of this research is Islamic Commercial Banks and Conventional Commercial Banks for the period 2010-2019. The samples in this study are Islamic Commercial Banks and Conventional Commercial Banks in the period 2010-2019. The results show that there are differences between the ratio of CAR, ROA, ROE, OEOI, LDR, and NPL between Islamic Commercial Banks and Conventional Commercial Banks
PENGARUH LUAS LAHAN, TEKNOLOGI DAN PELATIHAN TERHADAP PENDAPATAN PETANI PADI DI GAMPONG CEMPEUDAK KECAMATAN KUTA MAKMUR ACEH UTARA Eka Chyntia; maisyuri; fauzan
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 7 No. 2 (2021): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

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Abstract

This study aims to examine the effect of land area, technology and training on the income of rice farmers in Gampong Cempeudak, Kuta Makmur District, North Aceh. The data used in this research is secondary data as much as 50 samples using purposive sampling method. The method used to analyze the independent variable and the dependent variable is multiple linear regression method and classical assumption test. The results of the study that partially the variable of land area has a significant effect on the income of rice farmers in Gampong Cempeudak, Kuta Makmur Aceh Utara District, technology has no effect on the income of rice farmers in Gampong Cempeudak, Kuta Makmur District, Aceh Utara, and training has a significant effect on the income of rice farmers in Gampong Cempeudak District Kuta Makmur Aceh Utara. Simultaneously, it shows that land area, technology and training have a significant effect on the income of rice farmers in Cempeudak Village, Kuta Makmur District, North Aceh.
PENGARUH MODAL KERJA DAN LIKUIDITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE (2014-2019) maryana; dasmi husin
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 7 No. 2 (2021): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

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Abstract

This study aims to examine the effect of working capital and liquidity on ROA profitability in transportation companies listed on the Indonesia Stock Exchange. The data used in this study is secondary data in the form of financial statements at PT. Adi Sarana Armada Tbk., PT. PT. Berlian Laju Tanker Tbk., PT. Cardig Aero Services Tbk., PT. Garuda Indonesia Tbk., and PT. Tanah Laut Tbk. 2014–2019 years. The data analysis method used is panel data regression analysis, namely the fixed effect model. The results show that: Partially, working capital has a statistically positive effect on profitability (ROA) of transportation companies listed on the IDX. This is indicated by a probability value of 0.48 or > 0.05. While the liquidity variable has a significant theoretical and statistical effect on profitability (ROA) of transportation companies listed on the IDX. This is indicated by a probability value of 0.35 or > 0.05. Simultaneously shows that working capital and liquidity simultaneously have a positive effect on profitability (ROA) of transportation companies listed on the IDX and also have a statistical effect. This is indicated by the value of F-count > F-table (4,47 > 2.60). Working capital and liquidity variables have the ability to explain their effect on profitability (ROA) of transportation companies listed on the IDX by 53,08%. The remaining 46,02% is influenced by other variables outside this research model.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL TERHADAP TRANSPARANSI LAPORAN KEUANGAN (Studi Kasus pada Dinas dan Badan Pemerintah Kota Lhokseumawe) maryana
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 7 No. 2 (2021): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

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Abstract

This study aims to examine the Effect of Implementation of Accounting Standards Based on Accrual Government Transparency of Financial Statements (Case Study on Lhokseumawe City Government Agency). The data used in this research is primary data of 84 samples with purposive sampling technique. The method used to analyze between independent variable with dependent variable is simple linear regression method and classical assumption test. The result of the research is partial, the application of accrual accounting standard has a significant effect on the transparency of financial report on Lhokseumawe Government Agency.
Analisis Perbandingan Return Investasi Emas dan Saham Studi Kasus PT. Aneka Tambang Tbk neni triana; gazali Syamni
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 7 No. 2 (2021): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

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Abstract

This study examined the comparison of returns between gold and stock investments at PT Aneka Tambang Tbk during 2015-2020. This study used secondary data and information collected through historical data, namely the price of gold and the stock prices of PT Aneka Tambang Tbk. The movement of gold and stock prices was observed every day for six years and then averaged every month. The data analysis used was t-tests (Independent Sample t-test) with a significance of five percent. The results showed that during the six years, there was no comparison between gold returns and stocks of PT Aneka Tambang. While the results of the annual study analysis found that in 2015 and 2016, there was a differences of returns between gold and stocks. In 2018, 2019, and 2020 there was no comparison of returns between gold and stocks of PT Aneka Tambang Tbk.

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