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All Journal Niagawan JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Jurnal Samudra Ekonomi dan Bisnis Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Samudra Ekonomika Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal An-Nahl Global Science Society Al Khidma: Jurnal Pengabdian Masyarakat International Journal Of Economics Social And Technology Sanskara Akuntansi dan Keuangan Jurnal Mahasiswa Akuntansi Samudra Jurnal Mahasiswa Kreatif Jurnal Ekonomi, Manajemen, Akuntansi
Muhammad Salman
Fakultas Ekonomi Dan Bisnis, Universitas Samudra
Religion Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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DETERMINAN KINERJA KEUANGAN DESA DI KECAMATAN RANTAU KABUPATEN ACEH TAMIANG Reiky Andika; Afrah Junita; Muhammad Salman
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 2 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i2.7818

Abstract

This study aims to determine the effect of leadership style, discipline, motivation and organizational commitment on the financial performance of village governments in Rantau District, Aceh Tamiang District. The sample in this study amounted to 96 respondents. The data analysis method used is multiple linear regression analysis, t test, F test, and coefficient of determination test. The results of the study partially show that leadership style, discipline, motivation, and organizational commitment have a significant effect on the financial performance of village governments in Rantau District, Aceh Tamiang Regency. Simultaneously leadership style, discipline, motivation, and organizational commitment simultaneously have a significant effect on the financial performance of village governments in Rantau District, Aceh Tamiang Regency. The limitation of this research is that the sample is only taken from the secretaries and hamlet heads, so that they are not fully represented. In addition, in collecting data, researchers only use the questionnaire method, so they will not get answers that are more reflective of the actual situation. Suggestions for future researchers to expand this research by adding other variables such as work culture and organizational communication. In addition, it is also expected to increase the number of respondents and use the interview method, because with the interview method the researcher will get answers that are more reflective of the actual situation.
PENGARUH EFIESIENSI OPERSIONAL, LIKUIDITAS DAN KECUKUPAN MODAL TERHADAP LABA BERSIH PADA PT BANK MUAMALAT INDONESIA, Tbk Nindi Pratiwi; Muhammad Salman; Ainul Yusna Harahap
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 3 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i3.8045

Abstract

The research was conducted with the aim of knowing the effect of operational efficiency, liquidity and capital adequacy on net income. This type of research is quantitative. The population and research sample are the annual financial reports of PT Bank Muamalat Tbk for 2012-2021. Operational efficiency is proxied by operating expenses and operating income (BOPO), liquidity is proxied by Financing to Deposit Ratio (FDR), capital adequacy is proxied by Capital Adequacy Ratio (CAR) and net profit is proxied by Net Profit Margin (NPM). The data analysis method used is the classical assumption test and multiple linear regression analysis using SPSS as an analytical tool. The results of this study state that operational efficiency has no effect on net income, liquidity has a significant effect on net income and capital adequacy has no effect on net income. This research still has limitations, especially the variables studied. Further research is suggested to add other independent variables to measure net income such as financing risk, third party funds, and total assets. In addition, it is also necessary to expand the research object to include more and increase the research period so that it is hoped that better and more accurate research results will be obtained
Determinan Keputusan Nasabah Menggunakan Produk Rahn Pada PT Pegadaian Syariah Sungai Liput Liya Kartika; Muhammad Salman; Ainul Yusna Harahap
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 5 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i5.8279

Abstract

The research was conducted with the aim of finding out the influence of service quality, ease of transactions and estimated value on customers' decisions to use rahn products at PT Pegadaian Syariah Sungai Liput. This type of research is quantitative, the data source used is primary data. The population and sample for this research are Rahn customers at Pegadaian Sungai Liput, totaling 1,949 people as the population, and 96 respondents as the sample in this research which was calculated based on the Slovin formula. The data obtained was analyzed using SPSS (Statistical Package For Social Sciences) analysis techniques. The equation model analyzed is multiple linear regression analysis, classical assumption tests and hypothesis testing (T test, F test and coefficient of determination (R2). The research results show that partially service quality and estimated value have a significant positive effect on customers' decisions to use Rahn products, while ease of transaction has no effect on the customer's decision to use Rahn products. Simultaneously all independent variables, namely service quality, ease of transaction and estimated value together have a significant positive influence on the customer's decision to use Rahn products. Future researchers can use even more variable variables outside Variants of estimated value, costs and services influence customers' decisions to use rahn products at PT Pegadaian Sungai Liput. This is because, in this study, these three variables were only able to explain 34.1% of variations in customer decisions. This study has problem limitations. namely, the research only looks at the influence of service quality, ease of transactions, and estimated value as variables in revealing customers' decisions to use Rahn products. The research was conducted with the aim of finding out the influence of service quality, ease of transactions and estimated value on customers' decisions to use rahn products at PT Pegadaian Syariah Sungai Liput. This type of research is quantitative, the data source used is primary data. The population and sample for this research are Rahn customers at Pegadaian Sungai Liput, totaling 1,949 people as the population, and 96 respondents as the sample in this research which was calculated based on the Slovin formula. The data obtained was analyzed using SPSS (Statistical Package For Social Sciences) analysis techniques. The equation model analyzed is multiple linear regression analysis, classical assumption tests and hypothesis testing (T test, F test and coefficient of determination (R2). The research results show that partially service quality and estimated value have a significant positive effect on customers' decisions to use Rahn products, while ease of transaction has no effect on the customer's decision to use Rahn products. Simultaneously all independent variables, namely service quality, ease of transaction and estimated value together have a significant positive influence on the customer's decision to use Rahn products. Future researchers can use even more variable variables outside Variants of estimated value, costs and services influence customers' decisions to use rahn products at PT Pegadaian Sungai Liput. This is because, in this study, these three variables were only able to explain 34.1% of variations in customer decisions. This study has problem limitations. namely, the research only looks at the influence of service quality, ease of transactions, and estimated value as variables in revealing customers' decisions to use Rahn products.
DETERMINAN PEMBIAYAAN MUDHARABAH PADA PT BCA SYARIAH Arisa Agustina; Muhammad Salman; Ainul Yusna Harahap
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 5 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i5.8591

Abstract

The research aims to determine the effect of third party funds, capital adequacy ratio and return on assets on mudharabah financing. This type of research is quantitative. The research population and sample is the annual financial report of PT BCA Syariah for 2013-2022. The data analysis method used is the classical assumption test and multiple linear analysis using SPSS as an analysis tool. The results of this study show that partially Third Party Funds (DPK) and Capital Adequacy Ratio (CAR) have a positive and significant effect on mudharabah financing and Return On Assets (ROA) has no effect on mudharabah financing. Meanwhile, simultaneously, all independent variables, namely third party funds, capital adequacy ratio and return on assets together have a significant positive influence on mudharabah financing. This research still has limitations, especially the variables studied. Further research is suggested to add other independent variables to explain their effect on mudharabah financing such as Non-Performing Financing, To Deposit Ratio, and Inflation. In addition, it is also necessary to expand the research object to include more and increase the research period so that it is hoped that better and more accurate research results will be obtained.
Determinan Pengelolaan Keuangan pada Usaha Mikro Kecil dan Menengah di Kota Langsa Muhammad Alif Prayuda; Muhammad Salman; Nasrul Kahfi Lubis
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 6, No 2 (2023): Journal of Education, Humaniora and Social Sciences (JEHSS), November
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v6i2.1949

Abstract

This article aims to analyze the influence of information technology, business experience, and competence on financial management in Micro, Small, and Medium Enterprises (MSMEs) in Langsa City. A total of 30 respondents, who are MSME entrepreneurs on Teuku Umar Street in Langsa City, were selected as the research sample. The data were analyzed using multiple linear regression, t-test, F-test, and the coefficient of determination. The research results yielded the following regression equation: Y = 0.888 + 0.318X1 + 0.272 X2 + 0.274 X3. The findings indicate that when information technology, business experience, and competence are considered constant, financial management reaches a value of 0.888. Furthermore, all three independent variables collectively have a significant positive impact on financial management, with an Adjusted R Square value of 0.713. This means that approximately 71.3% of the variation in financial management is explained by the tested variables: information technology, business experience, and competence, while about 28.7% is attributed to other factors not covered in this article. The results of partial hypothesis testing indicate that information technology, business experience, and competence individually have a significant influence on the financial management of MSMEs in Langsa City. The F-test also suggests that all three variables simultaneously have a significant impact on the financial management of MSMEs in Langsa City.
Efisiensi Operasional Bank Umum Syariah Budi gautama Siregar; Aswadi Lubis; Muhammad Salman
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i2.8571

Abstract

The purpose of this study was to analyse and describe the effect of Non-Performing Financial, Capital Adeuacy Ratio and bank size on the operational efficiency of Islamic Commercial Banks for the period 2017-2022. This research approach is quantitative with the source of data used is secondary, namely quarterly reports from Islamic Commercial Banks. In determining the sample used with purposive sampling technique, so that the data that met the criteria were 8 banks with 20 quarters from 2017-2022. Data analysis was carried out through statistical methods, namely descriptive analysis, classical assumptions hypothesis testing with the help of the Eviews application. The results showed that Non-Performing Financial affects the level of operational efficiency of Islamic Commercial Banks while Capital Adequacy Ratio and bank size cannot affect the operational efficiency of banks.
Pengaruh Dukungan Remote Audit terhadap Kualitas Audit melalui Teknologi Informasi di Era Teknologi 4.0 dan Masyarakat 5.0 Nur Ismanidar; Muhammad Salman; Ahmad Ridha
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i2.8856

Abstract

This paper aims to explore and conceptualize the influence of remote audit support on audit quality through information technology as an intervening variable in government financial oversight. The challenges of conducting audits due to the implementation of Large-Scale Social Restrictions (PSBB), followed by policy transitions that significantly restrict the movement and interaction among people, pose a unique challenge for auditors. Therefore, to maintain audit quality, remote audit support with the use of IT-Based as the basis for developing internal audit integration in the government is crucial in facilitating oversight. Utilizing information technology and establishing an early warning system, which is a shift from conventional to technology-based approaches, are preventive efforts in internal control through auditing, reviewing, evaluating, monitoring, and supervising other activities. The proposed method is a quantitative study that will involve auditors from the Supreme Audit Agency (BPKP). It is anticipated that this conceptual paper will provide valuable insights and information, paving the way for future empirical research in this field.
LABA AKUNTANSI TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) DENGAN AKUNTABILITAS SEBAGAI PEMODERASI PADA PERBANKAN SYARIAH YANG TERDAFTAR DI BEI Kiki Halida Batubara; Afrah Junita; Muhammad Salman; Rahmad Tantawi
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 6 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i6.5875

Abstract

This research aims to determine the effect of financial performance on Islamic Social Reporting (ISR) disclosure with accountability as a moderator in sharia banking listed on the Indonesia Stock Exchange. The population in this research is all sharia banking companies listed on the Indonesia Stock Exchange in 2010-2019. Sample selection was carried out using purposive sampling and obtained 4 sharia banking companies listed on the Indonesia Stock Exchange in 2010-2019. The data analysis methods used are classic assumption tests such as: data normality test, multicollinearity test, autocorrelation test and heteroscedasticity test as well as hypothesis tests such as multiple linear regression tests, interaction tests or what is usually called Moderated Regression Analysis (MRA), t test ( partial test), F test (simultaneous test) and coefficient of determination test (R2 test). The research results show that partially, financial performance has no significant effect on Islamic Social Reporting (ISR) disclosure, Accountability has a significant effect on Islamic Social Reporting (ISR) disclosure. Meanwhile, based on the Moderated Regression Analysis (MRA) test, accountability cannot partially moderate the influence of financial performance on Islamic Social Reporting (ISR) disclosures and simultaneously accountability can moderate the influence of financial performance on Islamic Social Reporting (ISR) disclosures.
HUBUNGAN KETENAGAKERJAAN DAN PERUBAHAN STRUKTUR EKONOMI TERHADAP KESEJAHTERAAN MASYARAKAT DI KOTA LANGSA Lisa, Lisa Dahlia; Muhamamd Salman; Ahmad Ridha; Suri Amilia; Reza Putra
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 3 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i3.9749

Abstract

This study aims to analyze and determine the relationship between employment and changes in the economic structure of the people's welfare in Langsa City. Welfare is an order of life and social, material and spiritual livelihood that is filled with a sense of safety, decency and inner and outer peace that allows every citizen to carry out efforts to fulfill the best possible physical, spiritual and social needs for himself, his household and Public. Workers are residents who have or are currently working, who are looking for work, and who carry out other activities such as going to school and taking care of the household. In practical terms, according to him, the notion of labor and non-labor is only differentiated by the age limit. The results of this study indicate that employment affects welfare through changes in economic structure. This explains that with an increase in the workforce of working age people in Langsa City who are actively involved, it will be followed by changes in the economic structure in the non-agricultural sector. So that with changes in the economic structure it will have a positive and significant effect on the welfare of the people in Langsa City. This explains that changes in the economic structure that occur in the increase in the distribution of the non-agricultural sector positively increase the welfare of the community.
PENGARUH EVALUASI ANGGARAN, PSYCHOLOGICAL CAPITAL DAN KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA APARATUR PEMERINTAH DI KOTA LANGSA Annisa Farhani; Tuti Meutia; Salman, Muhammad
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 2 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i2.10486

Abstract

This study aims to determine the effect of Budget Evaluation, Psychological Capital and Budget Goal Clarity on the Performance of Government Apparatus in Langsa City. The technique uses a saturated sample with a sample size of 105 respondents. The data collection method uses a questionnaire. The data analysis method used in this study is multiple linear regression, t test, F test and determination coefficient test. t test is known that budget evaluation with a tsig value of 0.896> 0.05 has no significant effect, psychological capital with a tsig value of 0.000 <0.05 has a significant effect on the performance of government officials, and budget target clarity with a tsig value of 0.732> 0.05 has no significant effect on the performance of government officials. The results of the F test showed that the Fsig value of 0.000 <0.05 means that budget evaluation, psychological capital and budget target clarity simultaneously have a significant effect on the performance of government officials. The coefficient of determination obtained is 0.243 or 24.3%, while the remaining 0.998 or 99.8% is influenced by other variables.
Co-Authors Afrah Junita Afriza Agus Putra AS Agustina Nurul Fajriah Ahmad Ridha Ahmad Ridha Ainul Yusna Harahap Ainul Yusna Harahap Andri Soemitra Annisa Farhani Arisa Agustina Armita Azhar, Iqlima Catur Wulandari Dewi Rosa Indah Ersalina Fairus, Fairus Iskandar Muda Jihan Mawaddah Kiki Halida Batubara Kristi Geovani Tumangger Lisa, Lisa Dahlia Liya Kartika Lubis, Aswadi Lubis, Nasrul Kahfi Mayang Murni Mirna Dwi Yanti Mohamad Handi Khalifah Muhammad Alif Prayuda Muhammad Fuad Muhammad Fuad Muhammad JAMIL Muhammad Rizal Muhammad Wahyu, Muhammad Muhammad Zainal Abidin Murni, Cici Dewi Sari Murni, Mayang Nindi Pratiwi Nur Ismanidar Nur Kintan Nia Nurismanidar Nurkamilia Nurlaila Hanum Nurlaila Hanum Nurlina Nurlina Nurlinda Sari Nurliza Lubis Puspita Sari Puteri Dwie Jashevva Putri Permata Sari Rahmad Tantawi Rahmad Tantawi Rahmad Tantawi Rahmat Irfan Ramadhan Alfitrah Reiky Andika Reza Febrian Reza Putra Rosna Dewi Ruhmana Syakinah Safrizal Safrizal Safrizal Sahlena Salsabila, Unik Hanifah Sandro Sandro Sari, Riezky Purnama Sintya Kirana SIREGAR, BUDI GAUTAMA Sugianto Sugianto Suri Amilia Tumanggor, Arief Hidayat Tuti Meutia Tuti Meutia Yogi Mahestu Yoserizal