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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JOURNAL OF APPLIED BUSINESS ADMINISTRATION Journal of Management and Business Innovations Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Samudra Ekonomika Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) JURNAL MANAJEMEN AKUNTANSI (JUMSI) Global Science Society Glosains: Jurnal Sains Global Indonesia International Journal of Educational Review, Law And Social Sciences (IJERLAS) Proceeding International Seminar of Islamic Studies Jurnal Transformasi Administrasi Jurnal Pengabdian Masyarakat Bestari (JPMB) Mumtaz : Jurnal Ekonomi dan Bisnis Islam Journal Research of Economics and Bussiness JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Jurnal Mahasiswa Akuntansi Samudra Jurnal Manajemen Riset Inovasi Jurnal Akuntansi dan Keuangan West Science International Journal of Trends in Accounting Research International Journal of Economic, Technology and Social Sciences (Injects) Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Jurnal Ekonomi, Manajemen, Akuntansi JIMEKA
Azhar, Iqlima
Universitas Samudra
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management 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 KUALITAS LAPORAN KEUANGAN ORGANISASI PERANGKAT DAERAH KOTA LANGSA Syahputri, Farda; Tuti Meutia; 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.v6i2.11093

Abstract

This study aims to examine the impact of Good Corporate Governance, Accounting Information Systems, and the Government Internal Control System (SPIP) on the quality of financial reports in the Regional Apparatus Organization (OPD) of Langsa City. The sample selection in this study used purposive sampling, which included 36 Regional Apparatus Organizations (OPDs) in Langsa City. Data was collected by distributing questionnaires to 144 respondents. The data obtained were analyzed using the SPSS (Statistical Product and Service Solutions) program. The results of this study indicate that (1) Good Government Governance partially has a positive but insignificant effect on the quality of financial reports in OPDs in Langsa City, (2) Accounting Information Systems partially have a positive and significant effect on the quality of financial reports in OPDs in Langsa City, (3) The Government Internal Control System partially has a positive and significant effect on the quality of financial reports in OPDs in Langsa City, and (4) Good Government Governance, Accounting Information Systems, and the Government Internal Control System simultaneously have a positive and significant effect on the quality of financial reports in OPDs in Langsa City.
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.
DETERMINAN MINAT INVESTASI MAHASISWA AKUNTANSI UNIVERSITAS SAMUDRA PADA PASAR MODAL Reza Juliansyah; Azhar, Iqlima; Ainul Yusna Harahap
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.v6i4.12189

Abstract

on the Investment Interest of Accounting students at the Faculty of Economics and Business, Universitas Samudra. Using a quantitative method, data were collected through questionnaires measured by a Likert scale. The population consisted of 213 Accounting students, and purposive sampling with Slovin’s formula was used to select a sample of 139 respondents. Multiple linear regression analysis was conducted with SPSS software. The results indicate that both investment knowledge and investment motivation have positive and significant effects on investment interest, both individually and simultaneously. However, this study is limited by its narrow variable scope, lack of differentiation based on respondents’ investment experience, and limited exploration of the campus environment’s role. Therefore, future research is recommended to include additional variables, distinguish respondents by investment experience, and further investigate the influence of the learning environment on investment interest.
Pengaruh Leverage, Profitabilitas Dan Likuiditas terhadap Nilai Perusahaan pada Sektor Pertambangan Nikel di Indeks Saham Syariah Indonesia (ISSI) Periode 2019-2023 Azhar, Iqlima; Lubis, Nurliza; Sandi, Paradilla
Jurnal Akuntansi Dan Keuangan West Science Vol 4 No 03 (2025): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v4i03.2628

Abstract

This research aims to determine the influence of Leverage, Profitability and Liquidity on Company Value. This type of research is quantitative research. The population in this study was 4 with a sampling technique using purposive sampling with the determination that 3 companies could be researched during the 2019-2023 period. So the number of samples used in this research was 15 samples. Data analysis uses Descriptive Statistics Test, Classical Assumption Test, Normality Test, Autocorrelation Test, Heteroscedasticity Test, Multicollinearity Test, Hypothesis Test, Coefficient of Determination Test (R2), Test, Simultaneous Hypothesis Test (F Test), Partial Hypothesis Test (t Test), and Multiple Linear Regression Test. The research results show that Leverage (X1) has a negative effect on Company Value (Y), Profitability (X2) has no effect on Company Value (Y), and Liquidity (X3) has no effect on Company Value (Y), simultaneously leverage (X1), Profitability (X2), Liquidity (X3) have an effect on Company Value (Y)
Pengaruh Financial Distress, Thin Capitalization, Dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Atika Ulfani; Iqlima Azhar; Nur Ismanidar
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.11474

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Financial Distress, Thin Capitalization, dan Ukuran Perusahaan Terhadap Tax Avoidance pada Perusahaan Manufaktur Sub-sektor Otomotif dan Komonen yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2019-2023. Peneliti menggunakan metode penelitian kuantitatif. Teknik yang digunakan dalam pengambilan sampel yaitu purposive sampling sesuai kriteria yang telah ditentukan. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda, uji t, uji f dan uji koefesien determinasi melalui aplikasi SPSS versi 20. Hasil analisis menunjukan bahwa Financial Distress tidak berpengaruh terhadap Tax Avoidance (sig = 0,914), Thin Capitalization berpengaruh terhadap Tax Avoidance (sig = 0,002) dan Ukuran Perusahaan tidak berpengaruh terhadap Tax Avoidance (sig = 0,303). Secara simultan, variabel Financial Distress, Thin Capitalization, dan Ukuran Perusahaan berpengaruh terhadap Tax Avoidance, dengan koefisien determinasi sebesar 19,8%. Hal ini menunjukkan bahwa variabel independen dapat menjelaskan 19,8% variasi dalam Tax Avoidance, sementara sisanya sebesar 80,2% dipengaruhi oleh faktor lain di luar penelitian ini.
SYSTEMATIC LITERATUR REVIEW: PENGARUH TRANSPARANSI PENGELOLAAN KEUANGAN, TEMUAN INSPEKTORAT DAN SISTEM KEUANGAN DESA TERHADAP KINERJA PEMERINTAH DESA Syawaluddin Syawaluddin; Afrah Junita; Iqlima Azhar
Jurnal Manajemen Riset Inovasi Vol. 1 No. 1 (2023): Januari: Jurnal Manajemen Riset Inovasi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1015.843 KB) | DOI: 10.55606/mri.v1i1.644

Abstract

Tujuan dari systematic literature riview ini adalah untuk mengetahui pengaruh transparansi pengelolaan keuangan, temuan inspektorat dan sistem keuangan desa terhadap kinerja pemerintah desa. 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) transparansi pengelolaan keuangan berpengaruh terhadap kinerja pemerintah desa; 2) temuan inspektorat berpengaruh terhadap kinerja pemerintah desa; 3) sistem keuangan desa berpengaruh terhadap kinerja pemerintah desa.
PENGARUH STRUKTUR MODAL, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAAN MANUFAKTUR YANG TERDAFTAR DI BEI azhar, iqlima
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 5 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i5.12935

Abstract

This study aims to analyze the effect of Capital Structure, Liquidity and Company Size on the Financial Performance of Food & Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange. This study is a quantitative study with a population of food and beverage companies listed on the IDX for the 2017-2021 period, then purposive sampling was carried out to obtain 11 company samples. This study uses secondary data in the form of annual financial reports, which were analyzed using multiple linear regression methods t-test, f-test and coefficient of determination test through the SPSS version 25 application. The results show that Capital Structure has a significant effect on Financial Performance (p = 0.000), Liquidity has a significant effect on Financial Performance (p = 0.008) and Company Size has a significant effect on Financial Performance (p = 0.005), Simultaneously, the variables Capital Structure, Liquidity and Company Size have a significant effect on Financial Performance of food & beverage sub-sector manufacturing companies (p = 0.000), with a coefficient of determination of 56.1%. This shows that the independent variables can explain 56.1% of the variation in financial performance, while the remaining 43.9% is influenced by other factors outside this study.
PENGARUH PENGENDALIAN MANAJEMEN, PENERAPAN SISTEM AKUNTANSI, DAN TRANSPARANSI TERHADAP KINERJA KEUANGAN DESA DI KABUPATEN ACEH TAMIANG azhar, iqlima
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 5 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i5.12973

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengendalian manajemen, penerapan sistem akuntansi dan transparansi terhadap kinerja keuangan desa pada desa yang ada di Kecamatan Tamiang Hulu Kabupaten Aceh Tamiang. Penelitian ini menggunakan metode kuantitatif dengan menggunakan data yang didapat dari kuesioner dan diukur menggunakan skala likert, populasi dalam penelitian ini yaitu seluruh aparatur desa yang ada di kecamatan tamiang hulu. Metode analisis data yang digunakan dalam penelitian ini yaitu analisis regresi linear berganda dengan mengoperasikan Software SPSS (Statistical Package For The Social Science). Hasil penelitian ini menunjukkan bahwa variabel pengaruh pengendalian manajemen berpengaruh positif dan signifikan terhadap kinerja keuangan desa, variabel penerapan sistem akuntansi berpengaruh positif dan signifikan Terhadap kinerja keuangan desa, variabel transparansi berpengaruh positif dan signifikan terhadap kinerja keuangan desa, secara simultan pengaruh pengendalian manajemen, penerapan sistem akuntansi dan transparansi memiliki pengaruh positif dan signifikan Terhadap kinerja keuangan desa. Keterbatasan Penelitian adalah tidak semua masyarakat bersedia berpartisipasi karena ketidak percayaan ataupun ketidak pahaman terhadap tujuan penelitian.Disarankan bagi peneliti selanjutnya gunakan bahasa yang sederhana mudah dipahami oleh masyarakat dan sesuaikan dengan konteks lokal. Berikan penjelasan yang mudah dipahami mengenai manfaat yang bisa mereka dapatkan dari penelitian. Tingkat literasi msyarakat desa yang beragam membuat pemahaman msyarakat terhadap konsep penelitian atau pengumpulan data menjadi terbatas. Kaang, msyarakat merasa cemas atau ragu untuk memberikan informasi
Determinan Penerapan Standar Akuntansi Pemerintah (SAP) Berbasis Akrual dan Dampaknya terhadap Kinerja Keuangan Pemerintah Daerah pada OPD Kota Langsa Mayang Priska Anggraini; Meutia, Tuti; Iqlima Azhar
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i1.10506

Abstract

The purpose of this study was to examine the effect of the quality of human resources and information technology on the application of accrual-based government accounting standards (SAP) and its impact on local government financial performance in the OPD of Langsa City. The sample in this study were OPDs included in the leading sector in Langsa City which were selected using the Stratified Sampling method. Based on path analysis, it shows that the Quality of Human Resources has a positive and significant effect on the Application of Accrual-Based SAP, Information Technology has a positive and significant effect on the Application of Accrual-Based SAP, the Application of Accrual-Based SAP has a positive and significant effect on Local Government Financial Performance, the Quality of Human Resources has a positive and significant effect on Local Government Financial Performance, Information Technology has no effect on Local Government Financial Performance. Based on the sobel test, it shows that Accrual-Based SAP Implementation is able to mediate the effect of HR Quality on Local Government Financial Performance while Accrual-Based SAP Implementation is not able to mediate the effect of Information Technology on Local Government Financial Performance.
THE EFFECT OF INFLATION, INTEREST RATES AND EXCHANGE VALUE ON STOCK PRICES OF BANKING SECTOR COMPANIES ON THE INDONESIAN STOCK EXCHANGE Deri Zulfitrah; Iqlima Azhar; Mayang Murni
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 2 No. 5 (2022): September
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v2i5.1230

Abstract

The research aims to determine: (1) The effect of inflation on share prices in banking sector companies listed on the Indonesian Stock Exchange in 2020-2022. (2) The effect of interest rates on share prices in banking sector companies listed on the Indonesian Stock Exchange in 2020-2022. (3) The influence of the exchange rate on share prices of banking sector companies listed on the Indonesian Stock Exchange in 2020-2022. (4) The influence of inflation, interest rates and exchange rates on banking sector companies listed on the Indonesian Stock Exchange in 2020-2022. Descriptive quantitative type, the sample for this research is banking sector companies listed on the Indonesian Stock Exchange in 2020-2022. The sample selection used a purposive sampling method, totaling 45 companies. The data analysis technique uses multiple regression analysis. The results of the analysis can be concluded that (1) Inflation has no significant effect on the share prices of banking sector companies listed on the Indonesian Stock Exchange in 2020-2022. (2) Interest rates have a significant influence on banking sector companies listed on the Indonesian Stock Exchange in 2020-2022. (3) The exchange rate does not have a significant effect on the share prices of banking sector companies listed on the Indonesian Stock Exchange in 2020-2022. (4) Inflation, interest rates and exchange rates do not have a significant effect on share prices in banking sector companies listed on the Indonesian Stock Exchange in 2020-2022.
Co-Authors -, Athika Nuraliza Hanuma Afrah Junita Agustina Agustina Nurul Fajriah Ainul Yusna Harahap Aldi Septian Putra Anisa Asnidar Asnidar Asnita Juliana Tampubolon Atika Ulfani Ayu Rohanda Br. Sinuraya, Novita Ria Deri Zulfitrah Dewi Rosa Indah Dhamayanti Fajriah, Agustina Nurul Fitri Mulya Sari Gultom, Yuliana Gusliandi, Farhan Hidayana, Hidayana Indah Permata Sari Indi Yunita Indriani Inge Tasya Lonita Irmayani, Ade Irwan Sanusi Jefry Eka Prayogi Jefry Kesuma Puja Lestari Khairul Aswadi Khan, Silvia Frastika Lause, Vinna Syndi Lia, Rauzahlia Lubis, Nasrul Kahfi Malisa Malisa Maulana Rahman Mayang Priska Anggraini Meutia Dewi Mohamad Handi Khalifah Muetia, Tuti Muhammad andriansyah Muhammad Reza Syahfahlevi Muhammad Rizqi Zati, Muhammad Rizqi Muhammad Salman Muhammad Salman Muhammad Salman Murni, Mayang Nadiatul Aqsa Nasrul Kahfi Lubis Novia Veronika Nur Ismanidar Nur Saidah NURHALIMAH Nurismanidar Nurjanah, Siti Nurjannah Nurlina Nurlina Nurlina Nurlina Nurliza Lubis Putri Ratu Ayu Siahaan Rahmi Meutia Renzy Octa Riwanti Renzy Reza Aulia Hasibuan Reza Juliansyah Riny Chandra Riska Armaya - Rizka Rizka Rosmaiti, Rosmaiti Safira Amalia Safuridar Salman Sandi, Paradilla Saparuddin sariati Silvia Frastika Khan Sirait, Agman Suwamunandar Sri Wahyuni Syahputri, Farda Syardiansah, Syardiansah Syarifah Nanda Syawaluddin Syawaluddin Tengku Putri Lindung Bulan Tuti Meutia Yenni Samri Juliati Nasution Yuli Lestari Yulianda, Devia Zuchrina Masyitah - Zulida, Evi Zulyatami Lestari