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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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Analisis Perubahan Anggaran Sebelum Dan Saat Pandemi COVID-19 di Kota Subulussalam Virta Sari; Afrah Junita; 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.v3i2.3497

Abstract

This study aims to determine budget changes before and during the COVID-19 pandemic in Subulussalam City. This study uses quantitative methods descriptip. Sources of data from this study are changes in the regional budget (P-APBD) and Budget realization report (LRA) obtained from the regional apparatus organization (OPD). which consists of the years 2018-2021. Data analysis method using paired Sample t-Test difference test known Sig value. (2-tailed) is 0.009 which is less than 0.05, then Ho is rejected and Ha is accepted with: Ha = there is a difference between budget changes before the pandemic and during the COVID-19 pandemic. so it can be concluded that there is a significant budget change between the budget changes before and during the COVID-19 pandemic due to an increase in changes to the regional budget in 2020 and 2021 for efforts to increase handling of the COVID-19 pandemic in Subulussalam City.
Pengaruh Opini Auditor Dan Jumlah Komite Audit Terhadap Audit Delay Dengan Auditor Switching Sebagai Variabel Intervening Dila Anindya Irene; Muhammad Salman; Tuti Meutia
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.v3i2.3466

Abstract

This study aims to find out the influence of auditor's opinion and the number of audit Committees on Audit delay and Auditor switching as intervening variables in trading, services and investment companies listed in the Sharia stock index in 2011-2020. The population of this study was 89 trading,services and investment companies listed on the Sharia stock index in 2011-2022. The sampling method used was purposive sampling method, so that 9 sample companies were obtained. The data analysis method used is classical assumption test, path analysis test and sobel test using SPSS (Statistical Package for the Social Science) as an analysis tool. The results of this study stated that the auditor's opinion and the number of audit committees did not significantly affect the auditor switching. Auditor switching, auditor opinion and number of audit Committee did not significantly affect audit delay. Switching auditors cannot mediate the effect of auditor's opinion and the number of audit Committees on audit delay. The limitation of this study is the lack of the latest references and the latest theories about Auditor switching and audit delay. Suggestions from this study that investors pay more attention to the condition of the company compared with the auditor's opinion. Because it does not mean if the opinion given by the auditor other than Unqualified the company has a bad reputation because many other aspects can be seen and assessed from the company's performance other than the auditor's opinion.
Pengaruh Alokasi Pajak Antar Periode, Return On Asset Dan Karakteristik Komite Audit Terhadap Kualitas Laba Pada Perusahaan Jasa Sektor Infrastruktur, Utilitas Dan Transportasi Yang Terdaftar Di Bursa Efek Indonesia Trisna Novrianti Pratiwi; Muhammad Salman; Nasrul Kahfi Lubis
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.v3i2.3467

Abstract

This study aims to determine the effect of tax allocation between periods, return on assets, and the characteristics of the audit Committee on the quality of earnings in the infrastructure, utilities and transportation sector service companies listed on the Indonesia Stock Exchange. The population in this study is infrastructure, utilities and transportation sector service companies listed on the Indonesia Stock Exchange in the period 2016-2020. Samples in this study were selected using purposive sampling method with the results of research samples as many as 18 companies. The method used in this study is multiple linear regression analysis using the application of SPSS (Statistical Package for Social Sciences) version 16. The results of this study indicate that simultaneous tax allocation between periods, Return on assets, and the characteristics of the Audit Committee have a significant effect on the quality of profit. Partially, the allocation of taxes between periods and Return on assets does not significantly affect the quality of profits. While the characteristics of the Audit Committee have a positive and significant effect on the quality of profit. Limitations in this study that researchers develop this study less than previous research. Lack of recent references and the latest theories used by researchers.
Pemberdayaan Istri Nelayan dalam Rangka Meningkatkan Pendapatan Keluarga melalui Pembuatan Garam di Desa Kuala Idi Cut Kabupaten Aceh Timur Rosmaiti Rosmaiti; Fairus Fairus; Riezky Purnama Sari; Muhammad Salman; Amelia Amelia; Safrizal Safrizal; Ulya Nabilla; Muhammad Fuad; Kiagus Muhammad Zain Basriwijaya
Agrokreatif: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 9 No. 3 (2023): Agrokreatif Jurnal Ilmiah Pengabdian Kepada Masyarakat
Publisher : Institut Pertanian Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/agrokreatif.9.3.370-375

Abstract

The fishermen's wife group is PKM Partners, who need empowerment. The limited knowledge and skills of partners in processing iodized salt and hygiene are problems that must be resolved. This community service aims to increase people's income, especially partners of fishermen's wives, by providing training and assistance in processing iodized and hygienic salt. The stages of this activity include 1) Socialization with partners regarding the processing of iodized and hygienic salt; 2) Salt processing training; 3) Financial bookkeeping training; 4) Monitoring and evaluation of PKM activities. The PKM method is the RRA (Rapid Rural Appreial) / PRA (Participatory Rural Appreial) method. This PKM produces iodized and hygienic salt products. Based on the questionnaire, it was found that 77% of partners are very understanding and skilled in processing iodized and hygienic salt, and 78% of partners strongly agree that this PKM activity can improve the quality of partners' salt.
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.
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.
PENGARUH SENSITIVITY TO MARKET RISK, KUALITAS ASET, DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN FARMASI SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA Mutia; Muhammad Salman; Agustina Nurul Fajriah
Jurnal Mahasiswa Akuntansi Samudra Vol 7 No 1 (2026)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v7i1.13382

Abstract

This study aims to determine the effect of sensitivity to market risk, asset quality, and liquidity on the financial performance of Sharia pharmaceutical companies. This research adopts a quantitative approach. The sampling technique used is purposive sampling, with a total of seven companies selected as the research sample. The partial test results indicate that sensitivity to market risk has no significant effect on financial performance, as evidenced by a significance value of 0.565 > 0.05. Similarly, asset quality shows no significant effect on financial performance, with a significance value of 0.118 > 0.05. Meanwhile, liquidity has a significant positive effect on financial performance, with a significance value of 0.000 < 0.05. The F-test results show that sensitivity to market risk, asset quality, and liquidity simultaneously have a significant effect on financial performance, with a significance value of 0.000 < 0.05. The coefficient of determination (R²) obtained is 52%, indicating that the three independent variables collectively explain 52% of the variation in financial performance. This study has several limitations, including variable measurement, research period, and industrial scope.
PEMBERDAYAAN MASYARAKAT MELALUI PENANAMAN APOTIK HIDUP PADA PROGRAM PEKARANGAN PANGAN LESTARI (P2L) SEBAGAI UPAYA PEMENUHAN KEBUTUHAN KESEHATAN MASYARAKAT DI DESA GELANGGANG MERAK Amelia; Ulya Nabilla; Nirmala Sari; Muhammad Salman; Ida Ratna Nila
Jurnal Masyarakat Berdikari dan Berkarya (Mardika) Vol 3 No 3 (2025): Jurnal Masyarakat Berdikari dan Berkarya (MARDIKA)
Publisher : Fakultas Teknik, Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55377/mardika.v3i3.12553

Abstract

Tanaman apotik hidup merupakan tanaman yang dapat dimanfaatkan sebagai obat-obatan untuk kebutuhan sehari-hari. Kelompok Mawar Mekar merupakan kelompok tani yang didukung oleh pemerintah melalui Program Pekarangan Pangan Lestari (P2L) yang aktif dalam penanaman palawija dan apotik hidup. Sejauh ini tanaman apotik hidup yang ada di P2L kelompok Mawar Mekar masih kurang optimal. Hal tersebut disebabkan oleh beberapa faktor antara lain: 1) Masih kurangnya jenis tanaman apotik hidup yang ditanam; 2) Tempat penanaman bibit yang sudah rusak sehingga sulit untuk mengembangkan tanaman apotik hidup; 3) Jenis apotik hidup yang ditanam kurang bernilai ekonomis dan diminati pasar, dan 4) Kurangnya edukasi kepada kelompok terkait manfaat dan khasiat dari setiap tanaman apotik hidup sehingga anggota kelompok kurang termotivasi untuk mengembangkan tanaman apotik hidup. Oleh karena itu, untuk mewujudkan pengoptimalan Pekarangan Pangan Lestari (P2L) khususnya pada tanaman apotik hidup, tim pengabdian melakukan kegiatan pemberdayaan masyarakat dan pendampingan penanaman apotik hidup sebagai upaya pemenuhan kebutuhan kesehatan masyarakat di Desa Gelanggang Merak. Berdasarkan hasil analisis kuesioner menunjukkan bahwa rata-rata 32% peserta menjawab setuju dan 68% menjawab sangat setuju dengan kegiatan dan manfaat dari penanamam apotik hidup pada pekarangan P2L di Desa Gelanggang Merak.
Pengaruh Fintech dan Literasi Keuangan terhadap Kinerja UMKM dengan Peran Moderasi Digital Marketing Budi Gautama Siregar; Muhammad Salman; Aswadi Lubis; Difla Ulil Ilvi Khasanah
Jurnal Penelitian Ekonomi Akuntansi Vol 10 No 1 (2026)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v10i1.14428

Abstract

This study aims to analyze the effect of financial technology, financial literacy, and digital marketing on the performance of MSMEs in Padangsidimpuan City using the Technology Acceptance Model approach. The research employs a quantitative method with Structural Equation Modeling based on Partial Least Square (SEM-PLS) as the analytical technique. The results indicate that financial technology has a positive and significant effect on MSME performance, although its contribution is relatively moderate. Meanwhile, financial literacy is found to be the most dominant variable in improving business performance, as strong financial management capabilities lead to more effective decision-making. Digital marketing also has a positive impact on MSME performance and acts as a moderating variable that strengthens the relationship between fintech, financial literacy, and business performance. Overall, the findings reveal that MSME performance is influenced not only by technology adoption but also by human resource capacity and digital marketing strategies. Therefore, synergy among fintech utilization, financial literacy enhancement, and digital marketing optimization is essential. The limitation of this study lies in its limited geographical scope and reliance on perception-based data. Future research is recommended to expand the study area and incorporate additional variables for more comprehensive results.
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