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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) Al Khidma: Jurnal Pengabdian Masyarakat Mahseer : Jurnal Ilmu-ilmu Perairan dan Perikanan Jurnal Transformasi Administrasi Jurnal Aquaculture Indonesia Transformasi: Journal of Economics and Business Management Sanskara Akuntansi dan Keuangan 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 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 Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi JIMEKA MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Afrah Junita
Akuntansi, Fakultas Ekonomi, Universitas Samudra
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FORECASTING PERTUMBUHAN JUMLAH PENDUDUK DI KABUPATEN ACEH TIMUR DENGAN MENGGUNAKAN METODE SMOOTHING GANDA BROWN Zufri; Amelia; Junita, Afrah
JURNAL GAMMA-PI Vol 4 No 01 (2022): Jurnal Gamma-Pi (Matematika dan Pendidikan Matematika)
Publisher : Program Studi Matematika, Fakultas Teknik, Universitas Samudra. Langsa, Aceh.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jgp.v4i01.5671

Abstract

Pertumbuhan jumlah penduduk di kabupaten Aceh Timur merupakan suatu variabel yang menjadi faktor penentu perubahan global dimasa depan. Pertumbuhan jumlah penduduk di kabupaten Aceh Timur dalam 10 tahun terakhir mengalami peningkatan.Tujuan penelitian ini adalah untuk mengetahui jumlah penduduk Kabupaten Aceh Timur dalam 2 tahun berikutnya dan untuk mengetahui hasil forecasting jumlah penduduk kabupaten Aceh Timur pada tahun 2020 s/d 2021. Data yang digunakan adalah data sekunder yaitu jumlah pertumbuhan penduduk pada Kantor Badan Pusat Statistik Kabupaten Aceh Timur pada tahun 2010-2019. Data bersumber dari intansi BPS Kabupaten Aceh Timur. Data yang didapat dari BPS Kabupaten Aceh Timur dianalisis dengan menggunakan metode pemulusan (smoothing) ganda Brown. Berdasarkan analisis yang dilakukan diperoleh alpa 0,9 yang merupakan error terkecil yaitu MSE = 198.757,367. Sehingga diperoleh jumlah pertumbuhan penduduk pada tahun 2020-2021 mengalami peningkatan.
DETERMINAN KINERJA KEUANGAN PEMERINTAH DESA DI KECAMATAN RANTAU KABUPATEN ACEH TAMIANG Nuriansyah Putra; Afrah Junita; Meutia, Tuti
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 5 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i5.10925

Abstract

This study aims to analyze the influence of regulation, leadership, human resources (HR), and organizational culture on the financial performance of village governments in Rantau District, Aceh Tamiang Regency. The sample was selected using a purposive sampling method, with a total of 64 respondents. The data were analyzed using Partial Least Squares (PLS), including tests of the outer model, inner model, and hypothesis testing. The results indicate that: (1) regulation has a positive and significant effect on financial performance, (2) leadership has a positive and significant effect on financial performance, (3) human resources have a positive and significant effect on financial performance, and (4) organizational culture also has a positive and significant effect on financial performance. This study is limited by a relatively small sample size and a restricted research area, which may limit the generalizability of the findings. Future research is suggested to expand the study area, increase the number of respondents, and consider additional variables such as internal control systems or community participation in village financial management.
KINERJA PEMERINTAHAN DESA (Studi pada Kecamatan Sungai Raya Kabupaten Aceh Timur) Zulyatami Lestari; Afrah Junita; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 2 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i2.11030

Abstract

This study aims to analyze the influence of village facilitators, regulations, and the use of the Village Financial System (SISKEUDES) application on the performance of village governance in Sungai Raya District, East Aceh Regency. This research employs a quantitative approach using multiple linear regression analysis. Data were collected through questionnaires distributed to 65 respondents, including village heads, secretaries, treasurers, village facilitators, and other village officials. The findings indicate that village facilitators, regulations, and the use of the SISKEUDES application significantly influence village governance performance, both partially and simultaneously. This suggests that optimizing the role of village facilitators, implementing effective regulations, and utilizing technology through the SISKEUDES application can enhance the efficiency and effectiveness of village governance. The study recommends improving the capacity of village facilitators, refining regulations, and providing intensive training on SISKEUDES usage for village officials to enhance transparency and accountability in village financial management. However, this research has several limitations, including regional coverage which is limited to Sungai Raya District, so the results cannot necessarily be generalized to other areas with different conditions. In addition, this research only focuses on three main variables, so other factors that have the potential to influence village government performance, such as human resource competency and community participation, have not been analyzed in depth. Therefore, it is hoped that further research can expand the regional coverage and add other relevant variables to obtain more comprehensive results.
DETERMINAN PERTUMBUHAN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Suroso, Serli Safitri; Afrah Junita; Mayang Murni
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 2 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i2.11108

Abstract

This study aims to analyze the effect of credit interest rates, productive asset quality, and non-performing loans on profit growth of banking companies listed on the Indonesia Stock Exchange (IDX) in the period 2019-2023. The sampling technique in this study used purposive sampling taken according to the criteria used in purposive sampling registered during the research year of 7 companies. The data collection method comes from the history of banking company financial reports for the period 2014-2023, and the data analysis method used in this study is multiple linear regression using SPSS tools. The results of the study indicate that credit interest rates have a negative and significant effect on profit growth. Meanwhile, the quality of productive assets has a significant positive effect on profit growth and non-performing loans have a positive but insignificant effect on profit growth. The limitations of this study are the time period studied, which affects the relevance of the research findings. So it can be suggested to conduct a comparative study or reduce the research period.
THE INFLUENCE OF FLEXIBLE WORKING SPACE ON ACCOUNTING INFORMATION SYSTEMS EFFECTIVITY Masnul, Mazli Wardhani; Maksum, Azhar; Bukit, Rina; Junita, Afrah
PROCEEDING OF INTERNATIONAL CONFERENCE ON EDUCATION, SOCIETY AND HUMANITY Vol 2, No 1 (2024): Second International Conference on Education, Society and Humanity
Publisher : PROCEEDING OF INTERNATIONAL CONFERENCE ON EDUCATION, SOCIETY AND HUMANITY

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Accounting information system (AIS) is an organizational component that is responsible for preparing financial information to assist management in making decisions. Utilization of AIS will improve quality, reduce costs, increase the accuracy of decision making and share knowledge. A reliable accounting information system as a means of information in implementing state expenditure should be implemented and does not experience obstacles in its implementation even through implementation of flexible working space. It is hoped that changes to the work system through flexible working spaces will continue to support the achievement of the effectiveness of the accounting information system run by the organization. This research analyzes the effect of implementing flexible working space on the effectiveness of accounting information systems, with the research population being the State Treasury Office and its counterparts in the North Sumatra region. Research data was obtained through a questionnaire on Google Form and processed using Structural Equation Modeling (SEM) using smartPLS application. The results of this study indicate that FWS has a positive and significant effect on AIS effectiveness.
PENGARUH GOOD CORPORATE GOVERNANCE (GCG), PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Ramadhan, Tiara; Afrah Junita; Tuti Meutia
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 3 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i3.11443

Abstract

This study aims to analyze the effect of Good Corporate Governance (GCG), profitability, and company size on company value in banking companies listed on the Indonesia Stock Exchange. This type of research is quantitative using secondary data in the form of annual financial reports of companies selected through purposive sampling method. Data analysis was performed using SPSS software version 22 with a multiple linear regression approach. The results of the study indicate that Good Corporate Governance (GCG) has a negative and significant effect on company value. Profitability has a positive and significant effect on company value, while company size has a positive but insignificant effect on company value. This finding implies that ineffective GCG implementation can reduce company value, while increased profitability contributes significantly to increasing company value. In addition, company size is not a dominant factor influencing company value.
DETERMINAN KINERJA PEGAWAI PEMERINTAH KOTA LANGSA (STUDI PADA OPD KOTA LANGSA) Azhar, Iqlima; Afrah Junita; Novia Veronika
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 3 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i3.12202

Abstract

This study aims to determine the effect of HR competency, SAP implementation and role ambiguity simultaneously on employee performance in OPD of Langsa City. The sample used in this study were the Secretary, Head of General Affairs and Head of Personnel in 34 OPDs of Langsa City. The determination of the sample was because each employee will be responsible for the results of their work to the Head of Service either directly or through the secretary. Based on respondent data from 34 OPDs of Langsa City and each OPD was taken 3 respondents, the number of samples in this study was 102 respondents. The data analysis method used multiple linear regression analysis, t-test, F-test and determination coefficient test. The regression equation in this study is Y = 5.290 + 0.147X1 + 0.363X2 + 0.275X3. Human resource competency has a significant effect on employee performance in OPD of Langsa City. SAP implementation has a significant effect on employee performance in OPD of Langsa City. Role ambiguity has a significant effect on employee performance in OPD of Langsa City. Role ambiguity, SAP implementation and role ambiguity simultaneously have a significant effect on employee performance at OPD of Langsa City. From the determination coefficient test, it is known that human resource competence, SAP implementation and role ambiguity affect employee performance at OPD of Langsa City by 63.1%, while the remaining 36.9% is influenced by other variables outside this research model. This research was conducted with limitations, so the results can change due to these limitations. This study had difficulty obtaining the data or respondents needed for the study. This study was also unable to fully control the honesty and sincerity of respondents in choosing answer options that were in accordance with the actual circumstances and reality. For further researchers, it is better to conduct a study by deepening the scope of the study by adding variables or replacing other variables.
ANALISIS PENGARUH PENDAPATAN ASLI DESA, DANA DESA, DAN ALOKASI DANA DESA TERHADAP BELANJA DESA : FENOMENA FLY PAPER EFFECT Ade Sabila; Afrah Junita; Agustina Nurul Fajriah
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 3 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i3.12205

Abstract

This study aims to analyze the influence of Village Original Income (PADes), Village Funds, and Allocation of Village Funds on village expenditure, as well as to identify the existence of the flypaper effect in Karang Baru District, Aceh Tamiang Regency. The focus of this study is directed at three villages Simpang Empat, Paya Awe, and Kebun Tanah Terban which were designated as independent villages by the Ministry of Villages, Development of Disadvantaged Regions, and Transmigration (Kemendes PDTT) in 2022. These villages were selected as samples due to their notable PADes potential. The population in this study includes all villages in Karang Baru District, while the sample was determined purposively, consisting of three villages with available Village Original Income data.This study uses a quantitative approach with panel data regression analysis, which combines time series and cross-sectional data. The data were obtained from the Village Budget Realization Reports and analyzed using EViews 10 software.The results of this study indicate that Village Original Income has a negative and insignificant effect on village expenditure, Village Funds also have a negative and insignificant effect on village expenditure, while the Allocation of Village Funds has a positive and significant effect on village expenditure. Additionally, the flypaper effect is present in the region. The limitations of this study lie in its limited geographic scope and sample size, covering only three villages over a six-year period. Furthermore, this study only considers financial variables and does not take into account non-financial factors such as the capacity of village officials or community participation. Therefore, it is recommended that future researchers expand the scope of their study areas.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KOMITMEN ORGANISASI DAN KEPUASAN KERJA TERHADAP KINERJA APARATUR PEMERINTAH DAERAH KOTA LANGSA Qori Vebriani; Afrah Junita; Agustina Nurul Fajriah
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 4 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i4.12745

Abstract

This study aims to examine the effect of budgeting participation, organizational commitment, and job satisfaction on the performance of local government officials in Langsa City. This study is a quantitative study. Consisting of 108 respondents. The population in this study was 36 OPDs in Langsa City. The sampling method used in this study was a purposive sampling technique. The analysis technique used in this study was multiple linear regression analysis processed through the IBM SPSS application. The results of the study indicate that budgeting participation has a significant effect on the performance of local government officials, organizational commitment has an effect on the performance of local government officials. However, job satisfaction has no effect on the performance of local government officials. However, simultaneously budgeting participation, organizational commitment, and job satisfaction have a significant effect on the performance of local government officials. The limitation of this study is that this study was only conducted in one local government area, namely in Langsa City, so the results cannot be generalized to other areas with different organizational conditions. Meanwhile, the suggestion in this research is that for local governments, it is important to continue to increase the involvement of apparatus in the decision-making process, especially in budget planning, in order to foster a sense of responsibility and ownership
DETERMINAN KINERJA KEUANGAN PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BEI Siti Aisya; Junita, Afrah; Mayang Murni
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 4 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i4.12773

Abstract

This study aims to determine the effect of company size, activity ratio, and corporate social responsibility on firm value in telecommunications companies listed on the Indonesia Stock Exchange. The subjects of this study were telecommunications companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling. Data collection was based on historical company data, namely audited financial data from telecommunications companies listed on the IDX for the period 2019-2023. The data analysis method used in this study was multiple linear regression analysis using SPSS (Statistical Package for the Social Science) software. The results of this study indicate that company size and activity ratio have a positive and significant effect on firm value in telecommunications companies. However, corporate social responsibility is not significant. Simultaneously, company size, activity ratio, and corporate social responsibility have a significant effect on firm value in telecommunications companies. A limitation of the current research is that it focused solely on telecommunications companies listed on the Indonesia Stock Exchange (IDX), so the results may not be generalizable to other industrial sectors. It is recommended that the research be expanded to include companies in other industrial sectors or telecommunications companies in other countries to compare the results and gain broader insights.
Co-Authors Ade Sabila Adnan Achmad Agus Putra AS Agustina Nurul Fajriah Aina Maghfirah Al Miftahul Husna Aldi Septian Putra 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 Cut Gustina 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 Indra Suharman Indriani Inge Tasya Lonita Isma, Muhammad Fauzan Junita Safitri Kesuma Puja Lestari Khan, Silvia Frastika Kiki Halida Batubara Kinanti Purnama Pasaribu Lilis Nurjanah Liza Fitria, Liza Lubis, Nasrul Kahfi Maghfira Yumna Zalia Maghfira Yumna Zalia Mahariyani Malisa Malisa Masnul, Mazli Wardhani Masriandi Maulia Safrina Mautia, Tuti Mawarni Mawarni Meutia, Rita Mirza Khairul Reza Muhammad andriansyah Muhammad Fauzan Isma Muhammad Fuad Muhammad JAMIL Muhammad Jamil Muhammad Ridla Muhammad Salman Muhammad Salman Muhammad Salman Murni, Mayang Nadiatul Aqsa Nafisah Nuqma Nasyiwa Nasrul Kahfi Nasution, Nurul Izza Navia, Zidni Ilman Nita Erika Ariani Novia Veronika Nur Ainun Nuriansyah Putra Nurkamilia 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 Riezky Purnama Sari Rina Bukit Riny Chandra Rizkina Rozalina Rozalina Rozalina, Rozalina Rozalina Ruhmana Syakinah Safrizal Safrizal Saiful Mahdi Salman Salman Saputra, Aldi Sari, Virta Silva Humaira Silvia Frastika Khan Sintiani Sintiani 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 Tri Herlinda Tri Rahmani Tumangger, Afda Laris Tuti Mautia Tuti Meutia Tuti Meutia Tuti Meutia Tuti Mutia Ulya Nabilla Umi Sefiana Barokatul Aulia Wahyuningsih, Puji Zufri Zulyatami Lestari