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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
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SYSTEMATIC LITERATURE REVIEW: PENGARUH ANGGARAN BERBASIS KINERJA, TRANSPARANSI DAN AKUNTABILITAS TERHADAP KINERJA PEGAWAI SKPK Aldi Septian Putra; Afrah Junita; Iqlima Azhar
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 1 No. 1 (2023): Januari : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v1i1.97

Abstract

Systematic literature riview ini bertujuan untuk mengetahui pengaruh anggaran berbasis kinerja, transparansi dan akuntabilitas terhadap kinerja pegawai di SKPK Langsa. Metode penulisan artikel systematic literatur review ini adalah dengan metode library search yang bersumber dari media online seperti google schoolar, mendeley dan media akademik lainnya. Hasil systematic literature riview ini adalah 1) anggaran berbasis kinerja berpengaruh terhadap kinerja pegawai SKPK; 2) transparansi berpengaruh terhadap kinerja pegawai SKPK; 3) akuntabilitas berpengaruh terhadap kinerja pegawai SKPK.
ANALISIS PENCEGAHAN FRAUD DI JURNAL INDONESIA YANG TERBIT PADA TAHUN 2020 Sintiani Sintiani; Afrah Junita; Tuti Meutia
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 1 No. 1 (2023): Januari : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v1i1.99

Abstract

Fraud merupakan perbuatan kecurangan atau penyimpangan yang dilakukan secara individual atau kelompok dimana perilaku tersebut akan merugikan orang lain. Kajian ini menggunakan analisis isi terhadap sejumlah jurnal yang dipublikasikan di Google Scholar di tahun 2020 dengan pencegahan fraud sebagai fokus utama kajian. Studi ini mengungkapkan jenis penelitian pendekatan kuantitatif yang dominan digunakan oleh peneliti yang menerbitkan jurnalnya di google scholar pada tahun 2020. Studi saat ini mengungkapkan bahwa di tahun 2020 jumlah publikasi terhadap pencegahan fraud meningkat.
Analisis Empirik tentang Penganggaran Daerah dan Pandemi COVID-19 Junita, Afrah; Meutia, Tuti; AS, Agus Putra
Jurnal Penelitian Ekonomi Akuntansi Vol 9 No 1 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v9i1.12374

Abstract

This study aims to examine differences in budget size, budget changes, and budget absorption between the budget period before the Covid-19 pandemic (in 2018-2019) and during the Covid-19 pandemic (in 2020-2021) in district and city governments in Aceh Province. The sample in this study was 23 regencies/cities with the data used sourced from local government financial report documents that have been audited by external auditors and regional revenue and expenditure budgets that have been determined by regional regulations or qanuns. The results of the analysis show that there is a significant difference between the period before and during the Covid-19 pandemic for the amount of the budget and changes in the budget, while for budget absorption there is no difference. This may be due to Government intervention in budget policies during the Covid-19 pandemic. These results have implications for the need to redefine changes in regional budgets and affirm the authority of local governments in managing their finances within the framework of implementing consistent and effective fiscal decentralization.
FORECASTING PENINGKATAN JUMLAH PENDUDUK MISKIN KABUPATEN LANGKAT MENGGUNAKAN METODE EXPONENTIAL SMOOTHING RAMADANI, INDAH; Fairus; Junita, Afrah
JURNAL GAMMA-PI Vol 5 No 2 (2023): 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.v5i2.5596

Abstract

ABSTRAK Kemiskinan merupakan salah satu persoalan mendasar, karena kemiskinan menyangkut pemenuhan kebutuhan yang paling mendasar dalam kehidupan dan kemiskinan merupakan masalah global karena kemiskinan merupakan masalah yang dihadapi banyak negara. Di samping itu kemiskinan juga berkaitan dengan keterbatasan lapangan pekerjaan dan biasanya mereka yang dikategorikan miskin (the poor) tidak memiliki pekerjaan (pengangguran), serta tingkat pendidikan dan kesehatan mereka pada umumnya tidak memadai. Tujuan dari penelitian ini adalah untuk mengetahui pengaplikasian metode exponential smoothing dalam peramalan jumlah penduduk miskin di Kabupaten Langkat tahun 2022-2025. Data yang digunakan adalah data tahunan dengan jenis data adalah data sekunder yang diperoleh dari Badan Pusat Statistik (BPS) Kabupaten Langkat. Metode peramalan yang tepat digunakan adalah double exponential smoothing, dengan menggunakan dua parameter yaitu ???? = 0,9 ???????????? ???? = 0,6. Hasil forecasting dengan metode ini pada tahun 2022-2024 berturut-turut 107.440, 109.020, 110.610, dan 112.200. Dalam hal ini hasil forecasting mengalami penaikan secara terus-menerus setiap tahunnya. Kata kunci : Kemiskinan, metode exponential smoothing, forecasting, stasioner, trend, musiman.
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.
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