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
Articles
142 Documents
<![CDATA[FAKTOR - FAKTOR PENYEBAB TERJADINA PENGGANGGURAN (STUDI KASUS KABUPATEN ACEH UTARA) ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 3 No. 2 (2017): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
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DOI: 10.56857/jaktabangun.v3i2.53
<![CDATA[This study aims to determine the factors that cause the occurrence of unemployment in North Aceh . Data used in this research is quantitative secondary data are annual data in the form of numbers . Source of data obtained from the Central Statistics Agency report ( BPS ) North Aceh District from 2003 until 2013. From the results obtained regression coefficient R = 0.032074 which shows the relationship variable partial unemployment on the unemployment rate . The regression results obtained value of R2 = 0.225659 , which means that the variable labor force and population affect the unemployment rate ( dependent variable ) in North Aceh . Partially t-test of the labor force amounted to 1.069654 . T-test value (1.069654) < t - table ( 2.22814 ) , meaning HI1 H01 is rejected and accepted , which means the labor force do not have a significant effect on the unemployment rate in northern Aceh . t - count population of 1.468538 . T-test value (1.468538) < t - table ( 2.22814 ) , meaning HI2 H02 is rejected and accepted , which means the number of people do not have a significant effect on the unemployment rate in northern Aceh .]]>
<![CDATA[PENGARUH TRANSPARANSI DAN AKUNTABILITAS TERHADAP PENINGKATAN KINERJA PENGELOLAAN PAJAK DAERAH PADA DINAS PENGELOLA KEUANGAN DAN ASET DAERAH (DPKAD) KOTA LHOKSEUMAWE ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 3 No. 2 (2017): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
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DOI: 10.56857/jaktabangun.v3i2.54
<![CDATA[This study on the Effects of Transparency and Accountability Improved Performance Against Local Tax Management at the Office of Financial Management and Asset (DPKAD) Kota Lhokseumawe. The purpose of this study is to examine the effect of transparency and accountability on the performance management of local taxes at the Department of Finance and Asset (DPKAD) Kota Lhokseumawe. The data used in this study a questionnaire to 47 employees who serve as research samples. The data processing is done with the help of multiple linear regression model using SPSS version 17. The results showed that the transparency and accountability affect the increased performance of the management of local taxes at the Department of Finance and Asset (DPKAD) Kota Lhokseumawe.]]>
<![CDATA[PENGARUH INVESTASI TERHADAP TINGKAT PENGANGGURAN DI KABUPATEN ACEH UTARA ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 3 No. 2 (2017): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
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DOI: 10.56857/jaktabangun.v3i2.55
<![CDATA[This study aims to determine the effect of Investments Against Unemployment in North Aceh district. Data used in this study according to the source is a time series data (time series) that is data arranged chronologically according to the time on a variable data in this study in the form of annual data for 12 years (2003-2014). From the regression equation, know that the correlation coefficient (R) = 0.925 which shows that the degree of relationship (correlation) between the independent variables (Investments) and dependent variable (unemployment) have a relationship (correlation) is very strong. Known coefficient of determination (R2) of = 0.856 or 85.6%. This means the dependent variable (investment) can be influenced by 85.6% and the rest sebersar influenced by other factors not included in this study. From the results of the determination (R2) or Investment Effect Against Unemployment In North Aceh regency relatively kuat.Variabel Investment (X) of the Unemployment (Y) has a value of 7.715 while thitung ttabel 2.22814. The calculation results show that t count> t table with a significance level of 0.00 or in other words, testing this hypothesis accept and reject Hi Ho. This means that the variable Investment (X) significantly affect unemployment (Y).]]>
<![CDATA[PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PADA SKPD KABUPATEN ACEH UTARA ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 3 No. 2 (2017): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
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DOI: 10.56857/jaktabangun.v3i2.56
<![CDATA[This study on the effect of accounting information system to the quality of the financial statements in North Aceh regency SKPD. The purpose of this study is to examine the effect of accounting information system to the quality of the financial statements in North Aceh regency SKPD. The data used in this study are primary data by dividing the questionnaire to 98 employees whose serve as research samples. The data processing is done with the help of a simple linear equation model of SPSS. The results showed that: The accounting information system has a strong relationship with the quality of financial reporting in North Aceh regency SKPD . Accounting information system has the ability to explain the effect on the quality of financial reporting in North Aceh regency SKPD.]]>
<![CDATA[PENGARUH KEBIJAKAN ANGGARAN PENDAPATAN DAN BELANJA GAMPONG TERHADAP PEMBANGUNAN INFRASTRUKTUR PADA GAMPONG BALOY KECAMATAN BLANG MANGAT KOTA LHOKSEUMAWE ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 3 No. 2 (2017): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
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DOI: 10.56857/jaktabangun.v3i2.57
<![CDATA[Peningkatan pembangunan infrastruktur desa disebabkan oleh pengelolaan dana belanja dan pendapatan Gampong (APBG) yang baik, karena dana yang digunakan dalam pembangunan infrastruktur desa berasal dari Anggaran Pendapatan dan Belanja Gampong (APBG) desa tersebut, dalam pelaksanaan anggaran yang dilakukan oleh pihak yang terlibat dalam pembangunan infrastruktur desa di perlukan pengawasan yang baik oleh semua pihak ini dilakukan agar tidak terjadinya penyalahgunaan dana pendapatan dan belanja desa (APBG). Adapun tujuan Pembangunan infrastruktur yang dilakukan adalah untuk meningkatkan kesejahteraan masyarakat dengan memudahkan masyarakat dalam melakukan kegiatan sehari-hari dengan fasilitas infrastruktur yang baik. Dalam penelitian ini penulis ingin mengetahui sejauh mana penggunaan Anggaran Pendapatan dan Belanja Gampong (APBG) pada Gampong Baloy Kecamatan Blang Mangat Kota Lhokseumawe, apakah telah sesuai dilaksanakan dengan kebijkan anggran yang telah ditetapkan, berdasarkan data yang penulis peroleh dari survey yang telah penulis lakukan selama melakukan penelitian maka hasilnya adalah 39,2% kebijakan Anggaran pendapatan dan belanja berpengaruh terhadap pembangunan infrastruktur pada Gampong Baloy Kecamatan Blang Mangat Kota Lhokseumawe sedangkan sisanya 60,8 % itu disebabkan oleh partisipasi masyarakat, pengelolaan keuangannya, peran pemerintah Gampong dan pengawasan yang baik.]]>
<![CDATA[PENGARUH RASIO KESEHATAN BANK TERHADAP RETURN ONASSET BANK BUKU EMPAT DI INDONESIA ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 3 No. 2 (2017): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
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DOI: 10.56857/jaktabangun.v3i2.58
<![CDATA[The purpose of this study was to determine the effect of the Bank Against Ratio Return on Assets (ROA) Bank Book Four in Indonesia. The population in this study are all banks included in the book category 4 by 4 conventional commercial banks. The sample is determined by purposive sampling with the aim to obtain a sample in accordance with predetermined criteria. The sample in this research there are four conventional commercial banks. The analytical tool used multiple linear regression. The results of analysis show that the Operating Expense to Operating Income (ROA), Net Interest Margin (NIM), Net Interesrt Margin (NIM), Capital Adequacy Ratio (CAR), Loans to Deposit Ratio (LDR) significantly affects the Return on Assets (ROA) the Bank BOOK 4 in Indonesia. Partially (respectively) can be concluded Operating Expense to Operating Income (ROA) Against the Return On Asset (ROA) were significant at 4 BOOK Bank in Indonesia. Partially (respectively) can be concluded there is a significant effect NIM (X2) to ROA (Y) on the Bank BOOK 4 in Indonesia. Partially (respectively) we can conclude that there is significant influence CAR (X1) Return on Equity (Y) on the Bank BOOK 4 in Indonesia.Secara partial (respective) we can conclude that there is significant influence LDR (X4) against ROA (Y) on the Bank BOOK 4 in Indonesia. Operating Expense to Operating Income (ROA), Net Interest Margin (NIM), Net Interesrt Margin (NIM), Capital Adequacy Ratio (CAR), Loans to Deposit Ratio (LDR) has a correlation (R) high Return on Assets ( ROA) at 4 BOOKS Bank in Indonesia. Then the coefficient of determination (adjusted R2) explained that the Operating Expenses to Operating Income (ROA), Net Interest Margin (NIM), Net Interesrt Margin (NIM), Capital Adequacy Ratio (CAR), Loans to Deposit Ratio (LDR) may affect the return on assets (ROA) at Bank BOOK 4.]]>
<![CDATA[PENGARUH PENGENDALIAN INTERNAL TERHADAP PEMBERIAN KREDIT (Survei pada PT. Mandala Multifinance Tbk Kota Lhokseumawe) ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 3 No. 2 (2017): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
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DOI: 10.56857/jaktabangun.v3i2.59
<![CDATA[This research is influence of internal control over to the provision of credit at PT. Mandala Multifinance Tbk. in Kota Lhokseumawe. The purpose of this study is to examine the influence of internal control over to the provision of credit at PT. Mandala Multifinance Tbk. in Kota Lhokseumawe . The data used in this study are primary data by dividing the questionnaire to 43 employees at PT. Mandala Multifinance Tbk. in Kota Lhokseumawe. The data processing is done with a simple linear equation models of SPSS. The results showed that: Internal controls have significantly influence to the provision of credit at the PT. Mandala Multifinance Tbk. in Kota Lhokseumawe. Internal controls have strong relationship to the provision of credit at the PT. Mandala Multifinance Tbk. in Kota Lhokseumawe. Internal controls have the ability to explain the relationship to the provision of credit at the PT. Mandala Multifinance Tbk. in Kota Lhokseumawe.]]>
<![CDATA[EVALUASI PENYUSUNAN RENCANA PEMBANGUNAN JANGKA MENENGAH DESA (RPJM DESA) KECAMATAN SYAMTALIRA ARON KABUPATEN ACEH UTARA (Survei pada Desa di Kecamatan Syamtalira Aron Kabupaten Aceh Utara) ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 3 No. 3 (2017): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
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DOI: 10.56857/jaktabangun.v3i3.60
<![CDATA[Keberhasilan pembangunan di suatu desa tercermin dari rencana pembangunan yang akan dilakukan baik dalam jangka pendek, jangka menengah dan jangka panjang. Dalam Rencana Pembangunan Jangka Menengah desa (RPJM desa) mengandung target yang akan dicapai oleh desa dalam jangka waktu enam (6) tahun yang akan datang dan Rencana Pembangunan Jangka Menengah (RPJM) desa harus dibuat sesuai dengan peraturan pemerintah tentang pembuatan RPJM desa. Adapun tujuan Pembangunan desa yang dilakukan adalah untuk meningkatkan kesejahteraan masyarakat dengan memudahkan masyarakat dalam melakukan kegiatan sehari-hari dengan tingkat kesejahteraan yang lebih baik. Dalam penelitian ini penulis ingin mengevaluasi bagaimana penyusunan Rencana Pembangunan Jangka Menengah desa (RPJM desa) di Kecamatan Syamtalira Aron Kabupaten Aceh Utara. Apakah telah sesuai dengan peraturan pemerintah tentang pembuatan RPJM desa, berdasarkan data yang penulis peroleh dari survei yang telah penulis lakukan selama melakukan penelitian maka hasilnya adalah Kecamatan Syamtalira Aron Kabupaten Aceh Utara selama ini telah menyusun RPJM desa sesuai dengan Peraturan Pemerintah nomor 72 tahun 2005 pasal 63 tentang penyusunan RPJM desa dan dalam penyusunan RPJM desa di Kecamatan Syamtalira Aron terdapat faktor yang mempengaruhi penyusunan RPJM desa yaitu faktor pendukung adalah adanya kolaborasi/kerja sama antar desa, anggaran yang mencukupi, faktor penghambatnya yaitu SDM (sumber daya manusia) yang masih kurang dan kondisi alam yang kurang mendukung seperti banjir.]]>
<![CDATA[PENGARUH PENGELUARAN PEMERINTAH SEKTOR PENDIDIKAN DAN SEKTOR KESEHATAN TERHADAP INDEKS PEMBANGUNAN MANUSIA DI KOTA LHOKSEUMAWE ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 3 No. 3 (2017): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
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DOI: 10.56857/jaktabangun.v3i3.61
<![CDATA[This study aims to Determine the effect of government spending Sector Education and Health Sector Against Human Development Index In the city of Lhokseumawe. Data are Obtained from BPS Kota Lhokseumawe with the time period 2002-2015. The method used for the data analysis is linear regression. Results of the study are: There Effect of Government Spending Against Health Sector Human Development Index and there Effect of Government Spending Education Sector Against Human Development Index. Based on the result, the authors recommend further research can be done by adding the data and other macroeconomic variables that satisfactory results, so as to have an influence on the Human Development Index]]>
<![CDATA[PENGARUH SISTEM PENGENDALIAN INTERNAL PEMERINTAH DAN PEMAHAMAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KEUANGAN (Studi pada Dinas dan Badan Pemerintah Kabupaten Aceh Utara) ]]>
<![CDATA[STIE Lhokseumawe]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 3 No. 3 (2017): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
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DOI: 10.56857/jaktabangun.v3i3.62
<![CDATA[This study aims to examine the influence of internal control system of government and understanding of accounting information system to financial performance at North Aceh District Office and Government Agency. Data used in this research is primary data by dividing questionnaire to 104 employees as sample of research. Data processing is done through multiple linear equations model. The results showed that: Partially, the government's internal control system significantly influences the financial performance at North Aceh District Office and Government Agency. Understanding of accounting information system has a significant effect on financial performance at North Aceh District Office and Government Agency. Simultaneously, the government's internal control system and the understanding of accounting information system have a significant effect on financial performance at North Aceh District Office and Government Agency. The government's internal control system and the understanding of accounting information systems have a very strong relationship with the financial performance at North Aceh District Office and Government Agency. The government's internal control system and the understanding of the accounting information system have the ability to explain the impact on financial performance at North Aceh District Office and Government Agency of 77.9%. While the rest is influenced by other variables outside this research model.]]>
