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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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Kota lhokseumawe,
Aceh
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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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

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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.
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.
ANALISIS PERKEMBANGAN KREDIT USAHA RAKYAT DI KECAMATAN DEWANTARA SEBELUM DAN PADA MASA 1 PANDEMI COVID-19 Mulia Andirfa; Irfan; maryana
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 8 No. 1 (2022): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

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Abstract

The problem of budget abuse in Lhokseumawe City leads to a tendency for accounting fraud where the Inspectorate as the regional financial supervisor has shown an attitude of lack of accounting compliance in the presentation of regional financial statements, this is shown due to negligence made by employees, especially in the audit section. Employee behavior also shows unethical behavior within the organization, where the impression is that the Inspectorate's employees let the regional financial cash into the company's personal account in Lhokseumawe City. If cash can be deposited into a personal account of the company or SKPD, this has proven that the performance of the Lhokseumawe City Inspectorate still needs internal control within the organization, with the aim of making improvements, enhancements, and strengthening the role of being supervisors, examiners and early warning providers to the system. reliable internal control and financial governance of the Regional Government (Pemda). Therefore, this study aims to determine the effect of accounting compliance and unethical behavior on the tendency of accounting fraud with internal control as a moderating variable at the lhokseumawe city inspectorate office.

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