Pengaruh Kompetensi Dan Komitmen Profesional terhadap Motivasi Kerja Auditor ( Studi Empiris Pada Inspektorat Kabupaten Aceh Utara )

This study aims to determine whether the professional competence and commitment affect the auditor's working motivation at the Inspectorate of North Aceh district. The research method in this study is causal research design with the auditors of Inspectorate of North Aceh district as samples. This study was conducted in 2011. Data used is primary data that were obtained from questionnaires and distributed directly to the auditors in North Aceh district Inspectorate. The data analyzed in this study were compiled from questionnaire respondents regarding the competence, commitment and motivation of professional auditors. The method of analysis in this study is a qualitative analysis method by testing the quality of the data and classical assumptions testing and then the data will analysis by multiple linear regressions with t-Test and F Test. The results showed that the competence does not give effect partially on Auditor’s working motivation in North Aceh District Inspectorate, while the profession 's commitment partially has an effect on working motivation to auditors in North Aceh District Inspectorate. Simultaneously, competence and professional commitment has an effect working motivation of auditors in North Aceh District Inspectorate

PENGARUH PENDAPATAN SENDIRI, JENIS PEMERINTAH DAERAH DAN LETAK PEMERINTAH DAERAH TERHADAP PERILAKU OPORTUNISTIK LEGISLATIF DI DEWAN PERWAKILAN RAKYAT KABUPATEN ACEH UTARA

The purpose of this study was to learn to find out their own income, types of regional government and regional government related to opportunistic legislatures in the North Aceh District People's Representative Council (DPRK). The sample in this study amounted to 45 respondents taken from 45 members of the North Aceh District Representative Council. Data obtained by collecting questionnaires. The data analysis technique used is a simple linear regression analysis technique. The results of the study indicate their own expenditure on legislative opportunistic policies in North Aceh District. From the results of the research conducted with the facts issued regarding the contribution to the opportunistic legislature because of this, the income itself is related to the importance of development in development in North Aceh District. The type of regional government towards legislative opportunistic behavior has a positive and significant influence. The results of the study indicate that there are differences between the types of regional government which will facilitate the government in carrying out the duties of the board members who regulate the budget allocation process in each development as expected. Regional laws related to legislative opportunistic behavior have a positive and significant relationship. The results of the study indicate that there is a regularity of regional government that will make it easier for the government to supervise legislative opportunists that are as expected. The calculated F value is 12,534 with a significance level of 0,000. While Ftable with a confidence level of 95% (α = 5%) on the probability of 0.05 and df2 = n-k-1 (45-4 = 41) and obtained the value of Ftable of 3.998. Then the F-test results show that Fcount> Ftable (12,534> 4,078)

PENGARUH PROFITABILITAS, STRUKTUR MODAL DAN KEPEMILIKAN MANAJERIAL TERHADAP RETURN SAHAM DENGAN NILAI PERUSAHAAN SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan Sektor Pertanian di BEI)

This study aims to examine the effect of profitability, capital structure and managerial ownership on stock return with firm value as a moderator veriable in Agricultural Companies in Indonesia Stock Exchange during the period 2009-2018. The number of samples in this study are 10 agricultural companies in the Indonesia Stock Exchange obtained by using purposive sampling technique. Data analysis method used is Panel Data Regression. The results of this study prove that capital structure has negative effect on stock returns, firm value has positive effect on stock returns, profitability and managerial ownership have no significant effect on stock returns. Meanwhile, the moderating effect test prove that firm value is able to moderate the effect of profitability on stock returns, but is unable to moderate the effect of capital structure and managerial ownership on stock return

PENGARUH KOMPETENSI DAN MOTIVASI KERJA TERHADAP KINERJA GURU DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING PADA SMK 1 LHOKSUKON

Abstract : This study aims to determine the influence of competence and work motivation through organizational commitment and its impact on teacher performance to the vocational high school North Aceh. The data used is primary data by distributing questionnaires to 74 teacher of the vocational high school North Aceh. Data analysis method used is path analysis and processed with the help of Statistical Package for Social Science (SPSS) application program. The result of the research shows that there is influence of competence and work motivation to organization commitment, and there is also influence of competence, work motivatin and organizational commitment toward teacher performance of the vocational high school North Aceh. Furthermore, the results of the study found that organization commitment variables mediate the absolute (full mediation) relationship of competence and work motivation to the teacher performance to the vocational high school North Aceh. Keywords : Competence, Work Motivation, Organizational Commitment, and  Teacher Performance.

ANALISIS PENGGUNAAN BENFORD’S LAW DALAM PERENCANAAN AUDIT DI DIREKTORAT JENDERAL BEA DAN CUKAI CABANG KOTA LHOKSEUMAWE

This study aims to analyze the use of Benford's Law in Audit Planning at the Directorate General of Customs and Excise, Lhokseumawe City. The data used in this study are secondary data obtained directly from the Directorate General of Customs and Excise, Lhokseumawe City in 2015-2017. Data analysis methods used in this study are First Digits, Second Digits, and Three Digits. The results show that Benford's Law requirements analysis meet the requirements, and from the results of the Benford's Law data analysis, there are differences in the actual frequency data patterns with the Benford's Law frequency pattern, and also from the differences in frequency patterns that show that Benford's Law is effective and could be used to detect predictions of audit findings appropriately

Peta Sebaran Clorofil-a di Perairan Laut Aceh Menggunakan Satelit Aqua Modis

Teknologi penginderaan jauh dapat digunakan dalam pemetaan kondisi lingkungan seperti sebaran klorofil-a secara spasial maupun multitemporal. Sebaran klorofil-a merupakan salah satu parameter oseanografi yang dapat digunakan untuk mengetahui dan mempermudah dalam menganalisis daerah potensial penangkapan ikan, sehingga dapat membantu nelayan Aceh dalam meningkatkan jumlah hasil pengakapan ikan.  Adapun metodologi penelitian yang digunakan adalah ekstraksi data citra satelit Aqua MODIS konsentrasi klorofil-a dengan menggunakan aplikasi SeaDAS. Data yang digunakan adalah data akumulasi bulanan pada bulan Januari hingga Desember 2016. Dalam data citra klorofil-a satelit aqua MODIS terdapat lebih dari 1500 piksel yang bernilai nul (0) dan sebesar 90 persen dari piksel yang terdapat dalam sebuah data citra memiliki nilai dibawah 0.4319 mg/ m3. Sebaran klorofil-a diperairan laut Aceh bernilai maksimum sebesar 18.89 mg/ m3 pada bulan Juli tahun 2016 dan nilai rata-rata sebaran klorofila- sebesar 0.20 mg/ m3 hingga 0.37 mg/ m3

Pengaruh Realisasi Anggaran dan Pendapatan Asli Daerah (PAD) Terhadap Sisa Lebih Pembiayaan Anggaran (SiLPA) Pada Kabupaten/Kota di Provinsi Aceh Periode 2018-2020

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh realisasi anggaran belanja daerah dan realisasi pendapatan asli daerah terhadap sisa lebih pembiayaan anggaran pada Kabupaten/Kota di Provinsi Aceh periode 2018-2020 dengan jumlah Kabupaten/Kota di Provinsi Aceh sebanyak 23 kabupaten/kota. Penelitian ini menggunakan data sekunder yaitu Laporan Realisasi Anggaran Pendapatan dan Belanja Daerah (LRAPBD) yang diakses pada Direktorat Jenderal Perimbangan Keuangan. Metode analisis data yang digunakan adalah uji asumsi klasik dan uji regresi linier berganda menggunakan bantuan perangkat lunak SPSS versi 26. Hasil penelitian menunjukkan bahwa secara parsial realisasi anggaran belanja daerah dan realisasi pendapatan asli daerah secara parsial berpengaruh signifikan terhadap sisa lebih pembiayaan anggaran pada Kabupaten/Kota di Provinsi Aceh periode 2018-2020. Sementara itu, hasil pengujian secara simultan menunjukkan bahwa realisasi anggaran belanja daerah dan realisasi pendapatan asli daerah secara bersama-sama berpengaruh signifikan terhadap sisa lebih pembiayaan anggaran pada Kabupaten/Kota di Provinsi Aceh periode 2018-2020

Analisa Metode Handover Pada Jaringan WiMAX

Handover method is used to keep the stabilization of connection. Its connected with the performance was caused the process canal traffic transfer automatically in mobile station (MS) that was used to communicate without cutting off the connection. The main factor of success in handover was quality of service to provide the difference level of service in arranging and giving the traffic priority in the network like voice over IP (VoIP) application or communication voice using internet network.             This research will analyse the achievement quality of service in the WiMax network standard 802.16e used hard handover and softhandover method with the VoIP application in mobile station.             Based on the testing that was carried out hard handover and soft handover method used  the application of voice over internet protocol in mobile station has obtained  value jitter 0.001 Ms – 0.31 ms, and delay 10.5 ms 39 ms this is proved that the influence of jitter and delay against handover with the VoIP application still in the tolerance stage that was permitted.  It is different with the output throughput 85 Bit/Sekon  - 550 Bit/Sekon that is too low and indicated that throughput is not sentitif against handover with the voice over  internet protocol application

Modelling Analisis Standar Belanja Dalam Menilai Kewajaran Belanja Pada Pemerintahan Kota Lhoksuemawe Tahun 2020

Penelitian ini bertujuan untuk mengetahui Analisis Standar Belanja dalam menilai kewajaran belanja pada pemerintahan kota Lhokseumawe, dan membantu mengembangkan hubungan formal tersebut dengan menggunakan perilaku biaya dan konsep biaya berdasarkan aktivitas yang disebut sebagai analisis standar pengeluaran. Penelitian ini termasuk dalam jenis penelitian deskriptif dengan pendekatan kualitatif. Metode pengumpulan data menggunakan sumber data sekunder yakni laporan realisasi anggaran dan dokumen pelaksanaan anggaran yang diperoleh dalam bentuk sudah jadi, yang dikumpulkan dan diolah oleh pihak lain. Metode analisis data dalam penelitian ini adalah reduksi data yakni merangkum, memilih hal-hal yang pokok, penyajian data, ferivikasi/kesimpulan. Hasil dari penelitian yang dilakukan di Badan Pengelolaan Keuangan Daerah kota Lhokseumawe mengenai Analisis standar belanja ini dilakukan dengan menginventarisir data sampel kegiatan pada tahun 2020 di 34 SKPK