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Eka Chyntia
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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 152 Documents
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PENGARUH PENERAPAN PERATURAN PEMERINTAH NO 23 TAHUN 2018 TERHADAP EFISIENSI DAN EFEKTIVITAS PEMBAYARAN PAJAK PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA BANDA ACEH STIE Lhokseumawe
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 6 No. 1 (2020): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

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Abstract

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.
PENGARUH UTANG LUAR NEGERI DAN PENANAMAN MODAL ASING TERHADAP PERTUMBUHAN EKONOMI INDONESIA STIE Lhokseumawe
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 6 No. 1 (2020): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

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Abstract

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
PENGARUH SUKU BUNGA BANK INDONESIA (SBI) DAN JUMLAH UANG BEREDAR (JUB) TERHADAP INFLASI DI INDONESIA PERIODE 2015-2017 STIE Lhokseumawe
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 6 No. 1 (2020): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

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Abstract

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.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERATAAN LABA PADA PERUSAHAAN INDUSTRI MANUFAKTUR DI INDONESIA PERIODE TAHUN 2017-2018 STIE Lhokseumawe
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 6 No. 1 (2020): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

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Abstract

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.
PENGARUH FINANCING TO DEPOSITO RATIO, RETURN ON ASSET DAN CAPITAL ADEQUACY RATIO TERHADAP PEMBIAYAAN MURABAHAH PADA BANK MUAMALAT INDONESIA STIE Lhokseumawe
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 6 No. 1 (2020): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

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Abstract

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.
PENGARUH UKURAN PERUSAHAAN, JAMINAN OBLIGASI, UMUR OBLIGASI TERHADAP PERINGKAT OBLIGASI (Study Empiris pada Perusahaan Perbankan yang Terdaftar Di Bursa Efek Indonesia periode 2016-2018) STIE Lhokseumawe
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 6 No. 1 (2020): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

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Abstract

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.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENYALURAN PEMBIAYAAN PADA BANK ACEH SYARIAH STIE Lhokseumawe
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 6 No. 2 (2020): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

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Abstract

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.
PENGARUH TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN DANA DESA TERHADAP KINERJA PEMERINTAH DESA UTEUN GEULINGGANG,KRUENG GEUKUEH, ACEH UTARA STIE Lhokseumawe
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 6 No. 2 (2020): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

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Abstract

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.
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 STIE Lhokseumawe
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 6 No. 2 (2020): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

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Abstract

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.
PENGARUH ARUS KAS OPERASI DAN LABA AKUNTANSI TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA STIE Lhokseumawe
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 6 No. 2 (2020): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

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Abstract

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.

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