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All Journal AKUNTABILITAS MODUS-Jurnal Ekonomi dan Bisnis Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Riset Akuntansi dan Keuangan Indonesia Jurnal Manajemen & Keuangan JMM (Jurnal Masyarakat Mandiri) Martabe : Jurnal Pengabdian Kepada Masyarakat BULETIN AL-RIBAATH Jurnal Samudra Ekonomi dan Bisnis Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Akuntansi Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Samudra Ekonomika Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Jurnal Akuntansi dan Governance Global Science Society International Journal of Educational Review, Law And Social Sciences (IJERLAS) Rengganis Jurnal Pengabdian Masyarakat International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Mahseer : Jurnal Ilmu-ilmu Perairan dan Perikanan Jurnal Transformasi Administrasi Optimal: Jurnal Ekonomi dan Manajemen Transformasi: Journal of Economics and Business Management Jurnal Mahasiswa Akuntansi Samudra Prosiding Seminar Nasional Ekonomi dan Bisnis Universitas Ma Chung Jurnal Manajemen Riset Inovasi Jurnal Pengabdian Masyarakat Bangsa Depik Jurnal Ilmu-Ilmu Perairan, Pesisir dan Perikanan Journal of Management and Social Sciences Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Jurnal GAMMA-PI Riset Akuntansi dan Keuangan Indonesia Depik Jurnal Ilmu-Ilmu Perairan, Pesisir, dan Perikanan Proceeding Of International Conference On Education, Society And Humanity Jurnal Perikanan J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi JIMEKA

Afrah Junita

Akuntansi, Fakultas Ekonomi, Universitas Samudra

Author-ID : 3089234

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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DETERMINAN PERILAKU ETIS MAHASISWA AKUNTANSI UNIVERSITAS SAMUDRA Aina Maghfirah; Afrah Junita; Tuti Meutia
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 1 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

The purpose of this study was to examine the effect of individual factors (emotional intelligence, spiritual intelligence and locus of control) on the ethical behavior of accounting students at Samudra University. This type of research is quantitative. The population in this study were all students of the accounting study program at the Faculty of Economics at Samudra University. The sample was determined based on probability sampling technique: simple random sampling with 141 accounting students as respondents. The data collection method in this study used a questionnaire. The data analysis method used in this research is multiple linear regression. The results of this study indicate that (1) Emotional Intelligence has a positive and insignificant effect on the Ethical Behavior of Accounting Students, (2) Spiritual Intelligence has a positive and significant effect on the Ethical Behavior of Accounting Students (3) Locus of Control has a positive and significant effect on Behavior Accounting Student Ethics, (4) Emotional Intelligence, Spiritual Intelligence and Locus of Control have a positive and significant effect on the Ethical Behavior of Accounting Students

PENGARUH PARTISIPASI ANGGARAN DAN AMBIGUITAS PERAN TERHADAP SENJANGAN ANGGARAN DENGAN VARIABEL ASIMETRI INFORMASI SEBAGAI PEMODERASI Muhammad andriansyah; Afrah Junita; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 3 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (385.287 KB)

Anggaran ialah hal yang mendasar bagi suatu organisasi/instansi untuk dapat menjalankan kegiatan operasional organisasi/instansi tersebut. Penelitian ini bertujuan untuk mengetahui pengaruh partisipasi anggaran dan ambiguitas peran pada senjangan anggaran dengan dimoderasi oleh asimetri informasi. Pemilihan sampel diambil dengan menggunakan metode stratified sampling yaitu 30 SKPK yang termasuk dalam leading sector. Pengumpulan data dilakukan dengan membagikan kuesioner kepada 90 responden. Data yang diperoleh dianalisis dengan menggunakan teknik analisis PLS (Partial Least Square) . Model persamaan yang dianalasis adalah outer model,inner model dan pengujian hipotesis. Hasil penelitian ini menunjukkan bahwa (1) Partisipasi Anggaran berpengaruh terhadap Senjangan Anggaran, (2) Ambiguitas Peran tidak berpengaruh terhadap Senjangan Anggaran, (3) Asimetri Informasi berpengaruh terhadap Senjangan Anggaran, (4) Partisipasi Anggaran tidak dapat memoderasi Asimetri Indormasi terhadap Senjangan Anggaran, (5) Ambugitas peran tidak dapat memoderasi Asimetri Informasi terhadap Senjangan Anggaran

ANALISIS PERLAKUAN AKUNTANSI ASET TETAP BERDASARKAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NOMOR 16 TENTANG ASET TETAP PADA PT. PERKEBUNAN NUSANTARA I (PERSERO) LANGSA Inge Tasya Lonita; Afrah Junita; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 6 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

The research was conducted with the aim of knowing the accounting treatment of assets in accordance with PSAK No. 16, with the suitability of accounting for fixed assets at PT. Perkebunan Nusantara I (PERSERO) Langsa. The type of research used is qualitative. Sources of data used are primary and secondary data, and data collection methods obtained by using library research methods, interview methods, and documentation methods. The data analysis method used is a comparative descriptive analysis method. The results of this study indicate that in carrying out the accounting treatment of fixed assets PT. Perkebunan Nusantara I (PERSERO) Langsa it is not in accordance with from PSAK No. 16. The discrepancy regarding: the grouping of immature plantations (TBM) into fixed assets resulted in the value of fixed assets is not fair at PT. Perkebunan Nusantara I (PERSERO) Langsa. In addition, that causes the financial statements to be less reliable and relevant. The limitation of this study is that the authors only take to indicators of fixed asset accounting treatment, namely recognition and depreciation only. Given these limitations, the researches provides suggestions to further researches to expand research by adding indicators of fixed asset accounting measures such as measurement and disclosure.

PENGARUH BUDGET EMPHASIS, BUDAYA ORGANISASI, DAN KEJELASAN SASARAN ANGGARAN TERHADAP BUDGETARY SLACK (Studi pada SKPD Kabupaten Aceh Tamiang) Ilham Safari; Afrah Junita; Tuti Meutia
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 1 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

This study aims to determine the effect of Budget Emphasis, Organizational Culture and Clarity of Budget Targets on Budgetary Slack. This research was conducted at the SKPD of Aceh Tamiang Regency. The sample in this study amounted to 140 people. The sampling technique used purposive sampling, the sampling using certain criteria. This research is a quantitative research in the form of data in the form of numbers. The data source used is primary data. Data were obtained from distributing questionnaires to research respondents. The data analysis technique used multiple regression analysis assisted by the SPSS program. The results of the study partially show that Budget Emphasis and Organizational Culture have a significant effect on Budgetary Slack in the SKPD Aceh Tamiang. Clarity of Budget Targets has a negative and significant effect on Budgetary Slack in the SKPD Aceh Tamiang. Simultaneous Budget Emphasis, Organizational Culture, and Clarity of Budget Targets effect on Budgetary Slack in the SKPD Aceh Tamiang. The limitation of this research is that the sample is only taken from the parties participating in the preparation of the budget activity program, so that it does not represent it as a whole. In addition, in collecting data, researchers only use the questionnaire method, so they will not get answer that better reflect the actual situation. Suggestions for future researchers to expand this research by adding other variables. In addition, it is also expected to increase the number of respondents and use the interview method when collecting data.

DETERMINAN KINERJA PENGELOLAAN KEUANGAN DENGAN KOMITMEN ORGANISASI SEBAGAI PEMODERASI (Studi Pada SKPK di Kota Langsa) Armita; Afrah Junita; Muhammad Salman
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 6 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

The purpose of this study was to determine the effect of Financial Management Competence and Work Experience on Financial Management Performance with Organizational Commitment as Moderating on SKPK in Langsa City. This study uses quantitative methods. The population in this study were all 30 SKPKs in Langsa City. All SKPKs were sampled with 3 (three) respondents in each SKPK with a total of 90 respondents. Data was collected by distributing questionnaires and by using measuring instruments in the form of validity and reliability tests. The analytical method used is Moderated Regression Analysis (MRA). The results of the study found that partially financial management competence had no effect on financial management performance, work experience and organizational commitment had a significant positive effect on financial management performance, organizational commitment weakened the relationship between financial management competence and financial management performance, organizational commitment strengthened the relationship between work experience and financial management performance. This study has limitations that can be considered for future researchers in order to improve further research. The limitation of this research is that the researcher cannot provide questionnaires directly to several respondents and assists the respondents in filling out the questionnaires. This is due to the busyness of the respondents. Some respondents could hardly afford to answer the questionnaire directly and asked for up to one week. This constraint makes it impossible to know whether the respondents actually filled out the questionnaire properly. Also, the researcher cannot directly answer things that are not known by the respondents regarding the questions asked in the questionnaire. So it is suggested that further researchers can distribute questionnaires directly and explain a little about the research variables so that respondents can ask about things that are not known and can understand the intent of the questionnaire questions

PENGARUH KECANGGIHAN TEKNOLOGI INFORMASI, KEMAMPUAN PERSONAL DAN PARTISIPASI MANAJEMEN TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI Rambis Kelia Lestari Br. Karosekali Karosekali; Afrah Junita; Nasrul Kahfi Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 6 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

This study aims to determine the effect of Information Technology Sophistication, Personal Ability and Management Participation on the Effectiveness of Accounting Information Systems at PT. Perkebunan Nusantara I Langsa). The population in this study is all parts of the field of work at PT. Perkebunan Nusantara I Langsa using SAP ERP. The sampling technique used the Proportionate Stratified Random Sampling method, data collection was carried out by distributing questionnaires to 79 respondents with criteria who were familiar with using the system and related to the system. The data analysis method uses Multiple Linear Regression (multiple regression analysis). The results of this study indicate that the sophistication of information technology has a significant effect on the effectiveness of accounting information systems, personal abilities have no significant effect on the effectiveness of accounting information systems and management participation has a significant effect on the effectiveness of accounting information systems. Based on the experience of researchers in the research process, there are several limitations in this study, such as the number of research respondents who are less, there are only 8 fields of work and the object of research is only one company so that it is still not enough to answer the actual situation and when collecting information and data through questionnaires. there are some employees who do not want to fill out the questionnaire. Other weaknesses experienced and become several factors that must be considered again for further researchers in order to improve their research by adding several more variables such as the perception variable about ease of use in order to further increase the effectiveness of the accounting information system.

DETERMINAN BANTUAN LANGSUNG TUNAI (BLT) DI MASA PANDEMI COVID – 19 DI MODERASI OLEH PENDUDUK MISKIN ( STUDI KASUS DI KECAMATAN SEI BINGAI ) Sri Ertina; Afrah Junita; Nasrul Kahfi Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 1 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

With this research we can find out the effect of accountability on the management and allocation of village funds on direct cash assistance during the Covid-19 pandemic with the poor as moderators. Purposive sampling technique was used in this study, this technique is sampling with certain considerations and criteria, while the method used in this study is a quantitative method with primary and secondary data and data collection is done by questionnaires, interviews and observation. The phenomenon that occurs in this study is the lack of responsibility of village officials in providing direct cash assistance, meaning that the incoming funds are not the same as the outgoing funds and the receipt of the assistance is not on target. This study shows the following results that management accountability has a negative but significant effect on direct cash assistance. Allocation of village funds has a positive and significant effect on direct cash assistance. The poor have a significant and positive effect on direct cash assistance. The poor can moderate the management Accountability for Direct Aid. Poor residents can moderate the allocation of village funds to direct cash assistance. Poor residents can moderate Accountability for management and allocation of village funds simultaneously affects direct cash assistance in Sei Bingai District

DETERMINAN KUALITAS PELAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN TEKNOLOGI INFORMASI SEBAGAI PEMODERASI DI KOTA SIBOLGA Kinanti Purnama Pasaribu; Afrah Junita; Nasrul Kahfi Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 1 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

With this research, we can find out the effect of the application of accrual basis SAP and HR capacity on the quality of local government financial reporting and information technology as a moderating variable in Sibolga City. Saturated sampling is used as a method that makes research easier and faster where the entire population is used as a sample. The number of samples in this study were 30 SKPD and data collection was carried out using a questionnaire. Based on the results of the study, the regression equation Y = 25.786 -4.404 X1 + 4.405 X2 + 0.421 M + 0.119 X1. M -0.111 X2.M + e in this equation there is a regression coefficient that is -0.111, this explains that there is a negative influence between HR capacity and information technology as a moderating variable which means that if HR Capacity with Information Technology as a moderating variable decreases, the quality of financial reporting local government will decrease by 0.111. The phenomenon studied is that several problems were found in the preparation of LKPD which were not in accordance with the SAP regarding the transfer of budget functions in the Sibolga city financial reports for the 2020 fiscal year. The results of the study show that one by one both the application of accrual-based government accounting standards and HR capacity affect the quality of local government financial reporting, with the use of information technology can strengthen the influence between the application of accrual-based SAP, and HR capacity on the quality of regional government financial reporting. Overall, the existence of Information Technology can strengthen the influence between the application of accrual basis SAP and HR Capacity on the quality of PEMDA financial reporting.

Determinan Kecenderungan Kecurangan Akuntansi (Studi pada SKPK di Kota Langsa) Teuku Muhamad Nuzul Akmal; Afrah Junita; Tuti Meutia
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i1.7928

This study aims to determine the effect of Internal Control Effectiveness, Compliance with Accounting Rules, and Unethical Behavior on Accounting Fraud (study on SKPK in LangsaCity). The sample selection was taken using a purposive sampling method, namely 30 SKPK in Langsa City. The type of data used is primary data and data collection is done by distributing questionnaires to 90 respondents. The data analysis methods used are validity and reliability tests, classical assumption tests, multiple linear regression tests and hypothesis testing using SPSS 22 as an analytical tool. The results of this study indicate that (1) the effectiveness of internal control has a negative and significant effect on accounting fraud, (2) compliance with accounting rules has a negative and significant effect on accounting fraud, (3) unethical behavior has a positive and significant effect on accounting expectations (4) Simultaneous Effectiveness of Internal Control, Compliance with Accounting Rules and Unethical Behavior have a significant and significant effect on the tendency of Accounting Fraud.

Feasibility of using fish visceral trash in a polyculture system for enhancing the growth performances of giant gourami (Osphronemus gouramy) and redclaw crayfish (Cherax quadricarinatus) Agus Putra AS; Afrah Junita; Muhammad Jamil
Depik Vol 12, No 1 (2023): APRIL 2023
Publisher : Faculty of Marine and Fisheries, Universitas Syiah Kuala

Giant gourami and redclaw crayfish are among popular freshwater organisms with significant potential for aquaculture due to their ease of cultivation, resistance to diseases, and high economic value. Therefore, this study aimed to evaluate the feasibility of using fish visceral trash (FVT) in artificial diets to enhance the growth performances of giant gourami (Osphronemus gouramy) and redclaw crayfish (Cherax quadricarinatus) in a polyculture system. Giant gourami juveniles (3.62±0.86 cm and 3.74±1.15 g) and redclaw crayfish (3.05±0.35 cm and 6.41±0.29 g) were divided into four groups and cultured in 100 L aquarium. Each group was fed twice daily with diets containing 0%, 10%, 20%, and 30% FVT/kg diet. Furthermore, growth performances were assessed in all samples at 14 days intervals over a period of eight weeks. The results showed that diets prepared with 30% FVT significantly affected the growth rate of giant gourami juveniles, while those comprising 20% enhanced the growth of redclaw crayfish. Total length, body weight, specific growth rate, and weight gain significantly increased in samples fed with the experimental compounded diets. Based on the observations, it is suggested that using FVT compounded diets tends to improve growth performances in a polyculture system.Keywords:Giant gouramiGrowth performanceRedclaw crayfishPolycultureTrash fish

Co-Authors Ade Sabila Adnan Achmad Agus Putra AS Agustina Nurul Fajriah Aina Maghfirah Al Miftahul Husna Aldi Septian Putra Aldi Suransyah Amelia Andiny, Puti Andiny, Puty Andre Revaldo Ardiana, Nova Armita Aryanti, Desi Asnita Juliana Tampubolon Azhar Maksum Azhar, Iqlima Cut Dessina Dea Selvani Desi Aryanti Dessina, Cut Detia Octora Shenia Dewi Rosa Indah Diki Wahyudi Ellidar, Ellidar Endryeni M Ersalina Fairus Fairus, Fairus Fairus, Fairus Fazarila Fazarila Fevi Prastika Dewi Firhan Baihaqi Harahap Ghina Adhha Haura gustiana, cut Hasby Hasby Haura, Ghina Adhha Heru Fahlevi Hidayana, Hidayana Ilham Safari Imelda Husna Indah Putri Indriani Inge Tasya Lonita Iqlima Azhar Iqlima Azhar Isma, Muhammad Fauzan Junita Safitri Kesuma Puja Lestari Khan, Silvia Frastika Kiki Halida Batubara Kinanti Purnama Pasaribu Lubis, Nasrul Kahfi Lubis, Nasrul Kahfi Maghfira Yumna Zalia Mahariyani Malisa Malisa Masnul, Mazli Wardhani Maulia Safrina Mautia, Tuti Mayang Murni Meutia, Rita Mirza Khairul Reza Muhammad andriansyah Muhammad Fauzan Isma Muhammad Jamil Muhammad JAMIL Muhammad Ridla Muhammad Salman Muhammad Salman Muhammad Salman Nadiatul Aqsa Nasrul Kahfi Nasrul Kahfi Lubis Nasution, Nurul Izza Navia, Zidni Ilman Novia Veronika Nur Ainun Nuriansyah Putra Nurlia, Siti Nurliza Lubis Nursamsu Nursamsu Nursamsu Nursamsu Nurul Arifin Nurul Izza Nasution Puteri, Makhfirah Puti Andiny Puti Andiny Putri Ratu Ayu Siahaan Qori Vebriani Rahmad Tantawi Rahmad Tantawi Rahmi Meutia Rahmi Meutia Ramadani, Indah ramadhan, tiara Ramansyah, Diki Rambis Kelia Lestari Br. Karosekali Karosekali Reiky Andika Reza Aulia Hasibuan Reza, Mirza Khairul Rina Bukit Riny Chandra Rizkina Rozalina Rozalina Rozalina, Rozalina Rozalina Ruhmana Syakinah Salman Salman Saputra, Aldi Sari, Virta Silva Humaira Silvia Frastika Khan Sintiani Sintiani Siti Aisya Sri Ertina Suci Wulandari Suransyah, Aldi Suroso, Serli Safitri Syahrial Syahrial Syawaluddin Syawaluddin Syukriy Abdullah SYUKRIY ABDULLAH Syukriy Abdullah Teuku Muhamad Nuzul Akmal Tumangger, Afda Laris Tuti Mautia Tuti Meutia Tuti Mutia Umi Sefiana Barokatul Aulia Wahyuningsih, Puji Zufri Zulyatami Lestari

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