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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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Optimalisasi Struktur Modal Dengan Trade Off Theory Pada Bank Umum Syariah Budi Gautama Siregar; Muhammad Salman; Aswadi Lubis
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i2.10663

Abstract

This study aims to evaluate PT's financial performance. Bank Mega Syariah through liquidity ratio analysis with the Financing to Deposit Ratio (FDR), Capital Adequacy Ratio (CAR), Return on Assets (ROA), and Return on Equity (ROE) approaches. This research is descriptive quantitative, where the data is analyzed, and the results are described to provide an overview of the bank's financial performance. The data used is secondary data from PT's financial statements. Bank Mega Syariah for the period 2013-2021. The results show that the financing-to-deposit ratio (FDR) has fluctuated, with the highest levels in the second and third quarters of 2015, at 104.19% and 102.89%, respectively. Based on the analysis of the Capital Adequacy Ratio (CAR), PT. Bank Mega Syariah shows excellent capital. The ROA study shows several periods that are considered unhealthy based on Bank Indonesia standards, namely in the third and fourth quarters of 2016, 2017, and the fourth quarter of 2021. ROA describes the ability of PT. Bank Mega Syariah is making profits from its assets. Meanwhile, the ROE analysis shows that the condition of PT. Bank Mega Syariah is included in the unhealthy category. This research only focuses on the study of liquidity, solvency, and profitability ratios, so there is still an opportunity for further research that can explore other aspects, such as profitability, growth, or the application of a balanced scorecard.
Pengaruh Likuiditas, Pertumbuhan Penjualan dan Ukuran Perusahaan Terhadap Harga Saham Pada Perusahaan Manufaktur Industri Barang Konsumsi yang Terdaftar di BEI Mirna Dwi Yanti; Muhammad Salman; Tutie Meutia
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.4408

Abstract

This research aims to determine the influence of Liquidity, Sales Growth and Company Size on Share Prices in Consumer Goods Industry Manufacturing Companies in the Food and Beverage Subsector listed on the Indonesia Stock Exchange for the 2013-2022 period. The data analysis methods used are multiple linear regression analysis, t test, F test, and coefficient of determination analysis. Liquidity has a positive and significant effect on share prices in consumer goods industry manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange. Sales growth does not have a significant effect on share prices in consumer goods industry manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange. Company size has a negative and significant effect on share prices in consumer goods industry manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange for the period. Liquidity, Sales Growth and Company Size simultaneously have a positive and significant effect on share prices in food and beverage sector companies listed on the Indonesian Stock Exchange.
Impact of Financial Literacy, Transaction Interests and Financial Inclusion on Credit Decisions on Peer to Peer (P2P) Lending in the West Medan Sub-District Sandro Sandro; Muhammad Salman; Mayang Murni
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.4424

Abstract

The study aims to find out the impact of financial literacy, transaction interests and financial inclusion on peer to peer lending decisions in the West Medan sub-district. This research data is primary data using a questionnaire as a tool to collect data. Data collection technique with snowball sampling, which is the technique of determining samples that are initially small quantities, then these samples are asked to choose their friends to be used as samples. The population in this study was either online borrowers or those who used peer to peer lending of 202 users in the West Medan sub-district. The statistical analysis used in this study is a multiple linear regression analysis using SPSS (Statistical Package For the Social Science). The results showed that financial literacy has a positive and significant influence on the Peer to Peer Lending Credit Decision. Transaction interests have a negative but significant impact on the peer to peer lending credit decision. Financial inclusion has a significant and positive impact on peer-to-peer lending. The results of the F test have shown that financial Literacy, Transaction Interest and Financial Inclusion have a significant impact upon the Peer to Peer Lending credit Decision simultaneously.
Penilaian Kinerja Keuangan PT Bank Muamalat Indonesia, Tbk dengan Metode Economic Value Added Budi Gautama Siregar; Muhammad Salman; Aswadi Lubis
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.v9i1.11028

Abstract

This study aims to analyze the financial performance of PT. Bank Muamalat Indonesia Tbk uses the Economic Value Added (EVA) method in the period 2018 to 2022. EVA is one of the methods used to measure the extent to which a company can create economic added value by comparing the net profit obtained by the company with the cost of capital used. The results of the study show that the financial performance of PT. Bank Muamalat Indonesia Tbk experienced significant fluctuations during this period. In 2019, EVA experienced a sharp decline of 68.37%, which was caused by an increase in equity, an increase in tax burden, and a decrease in revenue. In 2020, the company managed to turn things around with an increase in EVA of 76.31%, driven by a decrease in equity and tax burden. However, in 2021 and 2022, EVA experienced a decline again, by 64.48% and 38.36%, respectively, due to an increase in tax burden and a decrease in revenue. Despite the fluctuations, EVA still showed a positive number (EVA > 0), which indicates that the company is able to create added value for shareholders. The results of this study found that factors that affect EVA include income, tax burden, and equity structure. It is recommended for companies to pay attention to tax management, optimization of capital structure, and diversification of sources of income. The limitations of this study lie in the limited data coverage of the annual financial statements and the relatively short research period. Further research is recommended to use longer periods and consider external factors that affect the company's performance.
KEPUTUSAN MEMBAYAR ZAKAT MELALUI BAITUL MAL Salman, Muhammad; Iskandar Muda; Andri Soemitra; Yoserizal
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.v9i1.12295

Abstract

Tujuan: Penelitian ini mengusulkan menggunakan model penelitian baru yang sejauh ini belum ditemukan telah dianalisis oleh peneliti lainnya terutama di Aceh terkait dengan keputusan membayar zakat di Badan Baitul Mal Aceh. Desain Penelitian: Penelitian ini didesain menggunakan teknik sampling yang digunakan adalah non probability sampling dengan teknik purposive sampling. Jumlah responden adalah 229 orang yang membayar zakat di Baitul Mal Di Aceh. Temuan Penelitian: Hasil analisis menunjukan bahwa seluruh pengaruh antar variabel telah positif dan signifikan. Kemudian Literasi zakat secara positif dan signifikan mempengaruhi keputusan membayar zakat muzakki di Aceh dan Keterbukaan informasi secara positif dan signifikan mempengaruhi keputusan membayar zakat muzakki di Aceh. Selanjutnya Syariah norma subjektif secara positif dan signifikan mempengaruhi keputusan membayar zakat muzakki di Aceh. Dan Dari hasil analisis struktural dengan menggunakan metode bootstraping ditemukan bahwa peran variabel moderasi regulasi zakat adalah signifikan atau pemoderasi penuh yang dapat memperkuat pengaruh literasi zakat terhadap keputusan membayar zakat. Untuk penelitian selanjutnya direkomendasikan untuk memperluas unit analisis dengan penambahan jumlah sampel agar kesalahan pengukuran dalam pengaruh secara langsung maupun tidak langsung dapat semakin diperkecil. Originalitas: Model penelitian yang dikembangkan pada kajian ini merupakan model baru yang belum ditemukan kajiannya oleh peneliti lain sejauh penelitian ini selesai dilakukan terutama di Aceh. Kajian ini berkontribusi dalam meningkatkan kesadaran muzakki dalam menunaikan zakat di Baitul Mal Aceh.
Peran Locus of Control, Pengetahuan Keuangan dan Sikap Keuangan dalam Membentuk Perilaku Keuangan Mahasiswa di Kota Langsa Fuad, Muhammad; Murni, Cici Dewi Sari; Safrizal, Safrizal; Salman, Muhammad; Wahyu, Muhammad
Jurnal Samudra Ekonomi dan Bisnis Vol 16 No 2 (2025): JSEB
Publisher : Fakultas Ekonomi dan Bisnis Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v16i2.11630

Abstract

The study analyzes the role of locus of control, financial knowledge and financial attitudes towards students' financial behavior. Furthermore, locus of control is divided into internal locus of control and external locus of control. The sample consisted of 280 students in Langsa City. The data analysis method used multiple linear regression. The results showed that internal locus of control, external locus of control and financial knowledge were proven to have a partial significant effect on students' financial behavior, but financial attitudes were identified as having no significant effect on the behavior. Simultaneously, all independent variables in this study were proven to have a significant effect on financial behavior. The results of the coefficient of determination showed that the four independent variables in this research model only contributed little to explaining the variations that occurred in students' financial behavior in Langsa City.
CRYPTO INVESTMENT CYBERCRIME Rahmad Tantawi; Muhammad Salman; Tuti Meutia; Safrizal
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.v8i1.13364

Abstract

This bibliometric analysis examines studies related to crypto investment cybercrime. This research is a literature review using the Harzing Publish or Perish and Mendeley search tools, limited to studies related to crypto investment cybercrime in the 2017-2023 research period and published in Scopus-indexed journals. The results of the study show that only four publications were found to be directly related to crypto investment cybercrime, so it is recommended that further research be conducted empirically and published in Scopus-indexed journals. The limitations of this study are that the review was only conducted through a literature review with a research period of the last five years, and it is recommended that future researchers analyze “crypto investment cybercrime” empirically and then conduct research on the financial sector analysis unit, such as in the banking sector and other financial institutions.
PENGARUH TRANSPARANSI, AKUNTABILITAS DAN PERAN PERANGKAT DESA TERHADAP PENGELOLAAN KEUANGAN DESA (STUDI DI KECAMATAN TINADA, KABUPATEN PAKPAK BHARAT SUMATERA UTARA) Kristi Geovani Tumangger; Salman, Muhammad; Nasrul Kahfi Lubis
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.v6i5.12987

Abstract

This study aims to determine the effect of transparency, accountability and the role of village officials on village financial management in Tinada sub-district, Pakpak Bharat district. The sample in this study amounted to 36 respondents. The data analysis method used multiple linear regression analysis, t-test, F-test, and coefficient of determination test. The regression equation in this study is Y = 0.951 - 0.495X1 + 0.211X2 + 1.003X3. Transparency has a significant effect on the financial management of the study village in Tinada sub-district, Pakpak Bharat district, where the t-value sig is 0.000 <0.05. Accountability has a significant effect on the financial management of the study village in Tinada sub-district, Pakpak Bharat district, where the t-value sig is 0.035 <0.05. The role of village officials has a significant effect on the financial management of the study village in Tinada sub-district, Pakpak Bharat district, where the t-value sig is 0.000 <0.05. Transparency, accountability, and the role of village officials simultaneously significantly influenced the financial management of the study village in Tinada sub-district, Pakpak Bharat Regency, with an F-value of 0.000 <0.05. The coefficient of determination test revealed that transparency, accountability, and the role of village officials influenced the financial management of the study village in Tinada sub-district, Pakpak Bharat Regency by 89.2%, while the remaining 10.8% was influenced by factors outside the research model. Keywords: Transparency, Accountability, Role of Village Officials, Village Financial Management
DETERMINAN FUNDAMENTAL HARGA SAHAM PADA PT BUKALAPAK.COM TBK Putri Permata Sari; Salman, Muhammad; Nurliza Lubis
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.v6i5.12988

Abstract

This study aims to determine the effect of Net Profit Margin, Earnings Per Share, and Debt to Equity Ratio on the stock price of PT Bukalapak.com Tbk. The data used in this study is secondary data collected from the IDX Syariah, the company's annual report, and monthly financial ratio data in the financial statements of PT Bukalapak.com Tbk for the period September 2021 to December 2024. The data obtained were analyzed using the Statistical Package for Social Science (SPSS) 23. The data analysis method used in this study was multiple linear regression with three approaches: Net Profit Margin (NPM), Earnings Per Share (EPS), and Debt to Equity Ratio (DER). The results of this study indicate that Net Profit Margin and Earnings Per Share affect the stock price. Meanwhile, the Debt to Equity Ratio does not affect the stock price of PT Bukalapak.com Tbk. Simultaneously, Net Profit Margin, Earnings Per Share, and Debt to Equity Ratio influence the stock price of PT Bukalapak.com Tbk.
DETERMINAN EFEKTIVITAS SISKEUDES DI KECAMATAN LANGSA LAMA Sahlena; Muhammad Salman; Agustina Nurul Fajriah
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 6 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i6.12942

Abstract

This study aims to determine the influence of village government apparatus competency, information technology, and training on the effectiveness of the village financial system (Siskeudes) in villages in Langsa Lama District, Langsa City. This study used quantitative methods with primary data collected through questionnaires. The study population included all 15 villages in the district, using a saturated sampling technique, resulting in 60 respondents consisting of village heads, village secretaries, financial officers, and Siskeudes operators. Data analysis was conducted using SPSS through descriptive statistical analysis, data quality testing, classical assumption testing, multiple linear regression, and hypothesis testing. The results indicate that, both partially and simultaneously, apparatus competency, information technology, and training significantly influence the effectiveness of Siskeudes. This study's limitations lie in the limited number of variables studied, while many other factors can influence the effectiveness of the village financial system. The author recommends that further research expand the focus of the study and deepen the related literature to strengthen understanding of the research object.
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