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All Journal Niagawan Agrokreatif Jurnal Ilmiah Pengabdian kepada Masyarakat 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 Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal An-Nahl Global Science Society International Journal of Educational Review, Law And Social Sciences (IJERLAS) Al Khidma: Jurnal Pengabdian Masyarakat International Journal Of Economics Social And Technology Sanskara Akuntansi dan Keuangan Jurnal Mahasiswa Akuntansi Samudra Jurnal Mahasiswa Kreatif Jurnal Masyarakat Berdikari dan Berkarya (MARDIKA) Jurnal Ekonomi, Manajemen, Akuntansi
Muhammad Salman
Fakultas Ekonomi Dan Bisnis, Universitas Samudra
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT 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 Public Health Social Sciences Other

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DETERMINAN KEPUTUSAN NASABAH MEMILIH PEMBIAYAAN KPR (Studi pada Bank BTN Syariah Langsa) Nurkamilia; Muhammad Salman; Afrah Junita
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.v6i6.12963

Abstract

This study aims to determine the determinants of customer decisions in choosing mortgage financing (a study at Bank BTN Syariah Langsa). The objects of this study were customers who took mortgage products at Bank BTN Syariah Langsa Branch from 2020-2023. The data collection method was through the results of questionnaires that had been distributed to respondents. 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 the price variable has a positive and significant effect on customer decisions, the location variable has a positive and significant effect on customer decisions, the promotion variable has a negative and significant effect on customer decisions, the Islamic financial literacy variable has a positive and significant effect on customer decisions, simultaneously price, location, promotion and Islamic financial literacy have a significant effect on customer decisions. Limitations of this study The analysis used is limited to the relationship between variables in the specified model, so it has not explored other more complex factors. The analysis only uses quantitative methods with questionnaires, so it has not delved deeper into the motivations and personal reasons of customers. The study was conducted solely on BTN Syariah Langsa's Sharia mortgage customers, so the results may not necessarily represent all BTN Syariah customers in Indonesia. It is recommended that future researchers explore other independent variables that are thought to significantly influence the dependent variable, thereby strengthening the research findings and generating new, beneficial findings for various parties. The study should not only focus on BTN Syariah Langsa but also on other branches or comparisons with other Islamic banks to achieve more comprehensive research results.
Analisis Dampak Perubahan Struktur Modal dan Kebijakan Dividen terhadap Biaya Modal pada PT Jasa Marga (Persero) Budi gautama Siregar; Muhammad Salman; Aswadi Lubis
Jurnal Penelitian Ekonomi Akuntansi Vol 9 No 2 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v9i2.13174

Abstract

This study investigates the relationship between capital structure and dividend policy on the cost of capital at PT Jasa Marga (Persero) Tbk by utilizing quarterly financial data from 2017 to 2024. Capital structure is measured by the Debt to Equity Ratio (DER), dividend policy is represented by the Dividend Payout Ratio (DPR), while the cost of capital is calculated using the Weighted Average Cost of Capital (WACC) approach. PT Jasa Marga was selected as the research object due to its characteristics as a state-owned enterprise (SOE) in the infrastructure sector, which is capital-intensive, long-term oriented, and plays a strategic role in national development. These characteristics make funding decisions and dividend policies highly influential in determining the efficiency of the company’s cost of capital. The research methodology employs a quantitative approach with multiple linear regression analysis. To ensure the validity of the model, several classical assumption tests were conducted, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. An F-test was used to examine the simultaneous influence of the independent variables on the cost of capital, while t-tests were applied to assess the partial effects of each independent variable. This approach provides a comprehensive understanding of the extent to which capital structure and dividend policy contribute to determining the company’s cost of capital. The findings reveal that both capital structure and dividend policy significantly affect the cost of capital at PT Jasa Marga. An increase in DER was found to raise WACC, consistent with the Trade-Off Theory, which emphasizes the balance between tax benefits from debt and the risk of financial distress. Similarly, a higher DPR increases the cost of capital due to reduced retained earnings and greater reliance on external financing. These results highlight that funding strategies and dividend policies in state-owned infrastructure enterprises must be carefully managed to maintain cost efficiency. Academically, this research enriches the literature on the interplay between internal financial policies and cost of capital, while practically, it offers recommendations for managers and policymakers to design more sustainable financing and dividend strategies in support of long-term infrastructure development.
Pengaruh Likuiditas dan Firm Size terhadap Peringkat Sukuk dengan Manajemen Laba sebagai Variabel Intervening pada Perusahaan yang Terdaftar di Bursa Efek Indonesia (BEI) Jihan Mawaddah; Muhammad Salman; Tuti Meutia
Sanskara Akuntansi dan Keuangan Vol. 4 No. 02 (2026): Sanskara Akuntansi dan Keuangan (SAK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sak.v4i02.704

Abstract

Penelitian ini bertujuan untuk menentukan pengaruh likuiditas dan ukuran perusahaan terhadap peringkat sukuk dengan manajemen laba sebagai variabel perantara pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Jenis penelitian ini adalah penelitian kuantitatif, populasi dalam penelitian ini adalah 41 perusahaan dengan teknik sampling menggunakan purposive sampling dengan penentuan bahwa terdapat 4 perusahaan yang dapat diteliti selama periode 2019-2023. Jadi, jumlah sampel yang digunakan dalam penelitian ini adalah 20 sampel. Metode analisis data menggunakan regresi linier berganda. Hasil uji t menunjukkan bahwa likuiditas tidak berpengaruh terhadap manajemen laba, ukuran perusahaan berpengaruh terhadap manajemen laba, likuiditas tidak berpengaruh terhadap peringkat sukuk, ukuran perusahaan memiliki pengaruh negatif terhadap peringkat sukuk, dan manajemen laba tidak berpengaruh terhadap peringkat sukuk. Hasil uji f menunjukkan bahwa likuiditas dan ukuran perusahaan secara bersamaan mempengaruhi peringkat sukuk dengan manajemen laba sebagai variabel perantara pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Hasil uji koefisien determinasi (Adjusted R²) pada Persamaan 1 menunjukkan nilai 68% yang diperoleh dari variabel manajemen laba, likuiditas, dan ukuran perusahaan, namun 32% sisanya dijelaskan oleh variabel lain. Pada Persamaan 2, nilai 45% diperoleh dari variabel peringkat sukuk, manajemen laba, likuiditas, dan ukuran perusahaan, namun 55% sisanya dijelaskan oleh variabel lain. Penulis berharap dapat memberikan informasi tambahan mengenai dampak likuiditas dan ukuran perusahaan terhadap manajemen laba dan peringkat sukuk. Disarankan agar peneliti selanjutnya memilih periode waktu yang lebih spesifik dan memilih sampel yang lebih beragam. Penelitian ini hanya mencakup perusahaan yang aktif dalam sukuk untuk periode 2019-2023, dan variabel independen yang digunakan untuk menguji peringkat sukuk dalam penelitian ini hanya mencakup likuiditas, ukuran perusahaan, dan manajemen laba.
Pengaruh Nilai Tukar terhadap Return Saham Syariah di Mediasi Indeks Saham Syariah (Pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia) Sintya Kirana; Muhammad Salman; Mayang Murni
Sanskara Akuntansi dan Keuangan Vol. 4 No. 02 (2026): Sanskara Akuntansi dan Keuangan (SAK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sak.v4i02.705

Abstract

Penelitian ini bertujuan untuk menguji dan mengukur pengaruh nilai tukar terhadap pengembalian saham syariah yang dimediasi oleh indeks saham syariah (pada perusahaan-perusahaan di sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia). Jenis penelitian yang digunakan adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah perusahaan-perusahaan yang terdaftar di BEI (Bursa Efek Indonesia). Teknik sampling yang digunakan adalah teknik sampling purposif. Analisis data menggunakan Uji Statistik Deskriptif, Uji Asumsi Klasik, Uji Normalitas, Uji Multikolinearitas, Uji Autokorelasi, Uji Heteroskedastisitas, Uji Hipotesis, Uji Analisis Koefisien Determinasi (R²), Uji Regresi Sederhana, dan Uji Analisis Jalur. Data diproses menggunakan aplikasi SPSS. Hasil penelitian ini menunjukkan bahwa nilai tukar mata uang tidak memiliki pengaruh terhadap pengembalian saham syariah di perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia. Selain itu, nilai tukar mata uang tidak memiliki pengaruh terhadap Indeks Saham Syariah di perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia. Dan Indeks Saham Syariah tidak dapat menjadi mediator antara nilai tukar mata uang dan pengembalian saham syariah di perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia.
THE EFFECT OF SERVICE SOLVENCY AND GROWTH OF ORIGINAL LOCAL GOVERNMENT REVENUE ON POVERTY LEVEL IN LANGSA CITY WITH GROSS REGIONAL DOMESTIC PRODUCT AS A MEDIATING FACTOR Agustina Nurul Fajriah; Mayang Murni; Asnidar; Noera Iman Sari; Muhammad Salman
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 4 No. 6 (2024)
Publisher : CV. RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v4i6.2022

Abstract

Many factors determine the level of poverty in a region, therefore comprehensive steps are needed to achieve general prosperity and reduce the rate of poverty, taking into account the underlying factors. The urgency and renewal regarding service solvency which has not been studied extensively and the level of poverty has become important topic, as Aceh is one of the 10 poorest provinces in Indonesia. This research aims to determine the effect of service solvency and the growth of original local government revenue on poverty levels using gross regional domestic product as mediating factor in Langsa city. Based on research findings, it is known that simultaneously service solvency and original local government revenue variables have significant effect on poverty level. Partially, original local government revenue variable has positive and significant effect on poverty level, while service solvency has no effect on poverty level. The result of path analysis testing indicates gross regional domestic product variable is not able to serve as a mediating variable for service solvency and original local government revenue on poverty level in Langsa city.
FALAH AS THE ULTIMATE GOAL IN SHARIA BANKING PERFORMANCE: BASED TO ISLAMIC ECONOMIC AXIOLOGY Iqlima Azhar; Muhammad Salman; Nasrul Kahfi Lubis; Saparuddin; Yenni Samri Juliati Nasution
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 5 No. 1 (2025)
Publisher : CV. RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v5i1.2360

Abstract

To achieve holistic prosperity (Falah), economics can be used to examine human behavior when faced with a dilemma. The Islamic economic system is founded on notions from the Qur'an and hadith, which give an economic order for achieving overall prosperity. To achieve this prosperity, Islamic commercial banks must be able to generate shareholder faith in the funds in which they invest; thus, it is vital to compare Sharia Banks' performance to their financial reports, which are based on Islamic values. This study examined the impact of BOPO (Operating Expenses and Operating Income) on Sharia Banking Performance, as measured by the Return On Assets (ROA) ratio, with FDR (Financing to Deposit Ratio) acting as a moderating variable. The research object is Bank Aceh Syariah using data analysis techniques used are financial reports published on the Bank Aceh Syariah website from 2016 to 2022. The test tool uses multiple linear regression tests and Moderate Regression Analysis (MRA) with SPSS. The research results show that BOPO has a significant effect on Sharia Banking Performance (ROA), but the FDR variable has not been able to moderate the relationship between BOPO and ROA.
Penguatan Strategi Pemasaran Melalui Pendampingan Desain Merek Usaha Poklahsar 'Harapan Ibu' di Desa Sungai Kuruk III Aceh Tamiang Fairus Fairus; Riezky Purnama Sari; Muhammad Jamil; Agus Putra AS; Afrah Junita; Muhammad Fuad; Muhammad Salman; Safrizal Safrizal
Al Khidma: Jurnal Pengabdian Masyarakat Al Khidma Vol. 6 No. 1 Januari - Maret 2026
Publisher : Sekolah Tinggi Ilmu Al-Qur'an (STIQ) Amuntai Kalimantan Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35931/ak.v6i1.5519

Abstract

Kelompok pengolahan dan pemasaran (Poklahsar) Harapan Ibu merupakan salah satu kelompok unggulan di Desa Sungai Kuruk III yang memiliki usaha kepiting rajungan kupas, dalam sehari kelompok ini dapat menghasilkan 70 kilogram daging kepiting dari 300 kilogram kepiting utuh, akan tetapi selama ini produk yang di hasilkan langsung di jual kepada penampung dengan harga jual dibawah pasar. Oleh karena itu dibutuhkan strategi pemasaran secara online agar produk dapat dipasarkan secara luas dengan harga diatas standar, sehingga dapat meningkatkan omset kelompok. Tujuan pengabdian ini untuk memberikan pendampingan pembuatan merek/label, dan kemasan yang menarik guna meningkatkan daya saing produk. Metode yang digunakan adalah Sosialisasi dan Pelatihan dengan melibatkan partisipatif mitra dalam setiap tahapan kegiatan. Hasil pengabdian ini diperoleh merek/label usaha mitra dan akun e-commerce penjualan produk mitra. Kesimpulan kegiatan pengabdian ini menunjukkan bahwa 91% mitra setuju bahwa pentingnya memiliki merek usaha, 90% mitra memahami strategi pemasaran usaha kepiting kupas, 84% mitra terampil menggunakan aplikasi penjualan dan media sosial untuk pemasaran usaha.
Management Strategy of Wase Glee in Disaster Mitigation for Sustainable Village Economic Development Tuti Meutia; Mayang Murni; Muhammad Salman; Nurul Kahfi Lubis; Eva Andriani
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2120

Abstract

Forest governance in Aceh has long been supported by customary institutions such as Lembaga Adat Uteuen, yet the operational role of wase glee in disaster mitigation and sustainable village economic development remains underexplored. Previous studies have mainly emphasized the cultural and legal recognition of customary forest systems, with limited attention to how customary economic mechanisms function in disaster risk reduction and local economic governance. This study aims to analyze the management of wase glee as a customary mechanism in disaster mitigation and its potential contribution to sustainable village economic development in East Aceh Regency. This research employed a qualitative descriptive approach in Gampong Sembuang, Serbajadi Subdistrict. Data were collected through observation, semi-structured interviews, and documentation involving customary leaders, village officials, and forest-dependent community members selected through purposive sampling. The data were analyzed using thematic analysis, supported by triangulation to ensure validity. The findings reveal that wase glee has not functioned effectively because customary authority has weakened, formal village regulations are absent, and forest resource utilization has shifted from collective customary control to individual and religious-based practices. Analytically, this decline reflects an institutional transformation in which customary norms have lost their regulatory capacity over forest use, disaster prevention, and collective economic benefit distribution. As a result, forest resources remain weakly supervised, while their potential contribution to ecological risk reduction and village income is unrealized. This study positions wase glee as a potential hybrid governance mechanism integrating local wisdom, community-based disaster risk reduction, and sustainable village economic development.
Flypaper Effect Pada Dana Alokasi Umum Dan Dana Alokasi Khusus Terhadap Belanja Daerah Dengan Pendapatan Asli Daerah Sebagai Variabel Moderasi (Studi Pada Pemerintah Kabupaten Aceh Tamiang) Nur Ainun; Afrah Junita; Muhammad Salman
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 2: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3629

Abstract

This study aims to determine the effect of the Flypaper Effect on General Allocation Funds and Special Allocation Funds on Regional Expenditures with Regional Original Income as a Moderating Variable (Case Study in the Government of Aceh Tamiang District). The population of this study is in the form of Regional Expenditures, General Allocation Funds (DAU), Special Allocation Funds (DAK) and Regional Original Income (PAD) in 2014-2021 in Aceh Tamiang District. The sampling technique uses the Saturated Sample method where all members of the population are used as samples. The sample in this study is in the form of realization reports regarding Regional Expenditures, General Allocation Funds (DAU), Special Allocation Funds (DAK) and Regional Original Income (PAD) in 2014-2021 in Aceh Tamiang District, so the number of observations is 8 years. The data analyzed in this study is the documented realization of the Regional Expenditure Budget (APBD) from the Aceh Tamiang Regional Financial Management Agency (BPKD) and the Directorate General of Fiscal Balance (DJPK) website. The results showed that partially the Allocation Fund variable had a positive and significant effect on regional spending in Aceh Tamiang District. Meanwhile, the special allocation fund variable is not significant for regional spending in Aceh Tamiang District. Regional original income has no significant effect on regional spending. Partially local revenue cannot moderate the relationship of general allocation funds to regional spending in Aceh Tamiang district. Partially local revenue cannot moderate the relationship of special allocation funds to regional spending in Aceh Tamiang district. Finally, general allocation funds, special allocation funds, and local revenues together have a positive and significant effect on regional spending in Aceh Tamiang District.
Pengaruh Profitabilitas Struktur Modal Dan Keputusan Investasi Terhadap Nilai Perusahaan Pada Perusahaan Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Dhea Oktavia Pratiwi; Nasrul Kahfi Lubis; Muhammad Salman
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3465

Abstract

This study aims to determine the effect of profitability, capital structure and profitability on firm value in food and beverage sector companies listed on the Indonesian stock exchange for the period 2011-2021. This type of research is quantitative. The research population is all companies that are members of food and beverage companies listed on the Indonesia Stock Exchange. The research sample was determined based on the sample selection technique, namely purposive sampling as many as 13 data from food and beverage companies. The data analysis method used is the classical assumption test such as normality test, heteroscedasticity test and autocorrelation test and hypothesis testing such as multiple linear regression test, t test, f test, and R2 test using SPSS as an analytical tool. Results. The multiple linear regression equation is Y = -3.326 + 22.854 X1 + 1.086 X2 + 0.175 X3. With a Fsign value of 0.0000 <0.05, it means that partially or simultaneously the profitability of capital structure and investment decisions have an effect on firm value. This simple study only uses three independent variables and is only proxied by one measurement on each variable.
Co-Authors Afrah Junita Afriza Agus Putra AS Agustina Nurul Fajriah Ahmad Ridha Ahmad Ridha Ainul Yusna Harahap Ainul Yusna Harahap Amelia Andri Soemitra Annisa Farhani Arisa Agustina Armita Asnidar Asnidar Aswadi Lubis Azhar, Iqlima Basriwijaya, Kiagus Muhammad Zain Catur Wulandari Dewi Rosa Indah Dhea Oktavia Pratiwi Difla Ulil Ilvi Khasanah Dila Anindya Irene Ersalina Eva Andriani Fairus, Fairus Ida Ratna Nila 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 Fuad Muhammad Jamil Muhammad Rizal Muhammad Wahyu, Muhammad Muhammad Zainal Abidin Murni, Cici Dewi Sari Murni, Mayang Mutia Nasrul Kahfi Lubis Nindi Pratiwi Nirmala Sari Noera Iman Sari Nur Ainun Nur Ismanidar Nur Kintan Nia Nurismanidar Nurkamilia Nurlaila Hanum Nurlaila Hanum Nurlina Nurlina Nurlinda Sari Nurliza Lubis Nurul Kahfi 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 Riezky Purnama Sari Rosmaiti, Rosmaiti Rosna Dewi Ruhmana Syakinah Safrizal Safrizal Safrizal Safrizal Safrizal Sahlena Salsabila, Unik Hanifah Sandro Sandro Saparuddin Sintya Kirana SIREGAR, BUDI GAUTAMA Sugianto Sugianto Suri Amilia Trisna Novrianti Pratiwi Tumanggor, Arief Hidayat Tuti Meutia Tuti Meutia Ulya Nabilla Virta Sari Yenni Samri Juliati Nasution Yogi Mahestu Yoserizal