Articles
<![CDATA[PENGARUH PARTISIPASI ANGGARAN, AKUNTANSI PERTANGGUNGJAWABAN DAN GAYA KEPEMIMPINAN TERHADAP KINERJA APARATUR PEMERINTAH DI KOTA LANGSA ]]>
<![CDATA[Juraida Anis]]>;
<![CDATA[Nurlaila Hanum]]>;
<![CDATA[Tuti Meutia]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 2 (2022) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (777.891 KB)
|
DOI: 10.33059/jmas.v3i2.4907
<![CDATA[Studi ini bertujuan untuk membahas pengaruh Partisipasi Anggaran, Akuntansi Pertanggungjawaban dan Gaya Kepemimpinan terhadap Kinerja Aparatur Pemerintah. Penelitian ini dilakukan pada seluruh SKPK di Kota Langsa menggunakan data primer. Metode yang digunakan dalam pengumpulan data dengan menyebarkan kuesioner dan dengan mengunakan alat ukur berupa uji validitas dan uji reliabilitas. Metode analisis yang digunakan adalah analisis regresi linier berganda. Hasil studi menunjukkan bahwa partisipasi anggaran tidak berpengaruh signifikan terhadap kinerja aparatur pemerintah, akuntansi pertanggungjawaban berpengaruh positif dan signifikan terhadap kinerja aparatur pemerintah. Sedangkan gaya kepemimpinan tidak berpengaruh signifikan terhadap kinerja aparatur pemerintah, secara simultan partisipasi anggaran, akuntansi pertanggungjawaban dan gaya kepemimpinan berpengaruh signifikan terhadap kinerja aparatur pemerintah.]]>
<![CDATA[PENGARUH OPINI AUDIT DAN AUDIT REPORT LAG TERHADAP VOLUNTARY AUDITOR SWITCHING DENGAN FINANCIAL DISTRESS SEBAGAI PEMODERASI PADA PERUSAHAAN PERINDUSTRIAN YANG TERDAFTAR DI BEI ]]>
<![CDATA[Mahariyani]]>;
<![CDATA[Afrah Junita]]>;
<![CDATA[Tuti Meutia]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 2 (2022) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (983.302 KB)
|
DOI: 10.33059/jmas.v3i2.4996
<![CDATA[The purpose of this study was to examine the effect of Audit Opinion and Audit Report Lag on Voluntary Auditor Switching with Financial Distress as a moderating variable. The data analysis method used is the classical assumption test such as: data normality test, multicollinearity test, autocorrelation test and heteroscedasticity test as well as hypothesis testing such as multiple linear regression test, interaction test or what is commonly called moderated regression analysis, individual parameter significant test (partial test), simultaneous significance test (simultaneous test) and coefficient of determination test (R2). The result of the multiple linear regression equation is Y= -0.915 + 0.024 X1 + 0.016 X2 - 0.088 M - 0.023 X1*M + 0.001 X2*M + e. Partially, audit opinion has no significant effect on voluntary auditor switching, audit report lag has no significant effect on voluntary auditor switching and financial distress has no significant effect on voluntary auditor switching. Based on the moderated regression analysis test partially financial distress cannot moderate the effect of audit opinion on voluntary auditor switching and financial distress cannot moderate the effect of audit report lag on voluntary auditor switching and simultaneously financial distress cannot moderate the effect of audit opinion and audit report lag on voluntary switching auditors.]]>
<![CDATA[DETERMINAN PERILAKU ETIS MAHASISWA AKUNTANSI UNIVERSITAS SAMUDRA ]]>
<![CDATA[Aina Maghfirah]]>;
<![CDATA[Afrah Junita]]>;
<![CDATA[Tuti Meutia]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 1 (2022) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (259.217 KB)
|
DOI: 10.33059/jmas.v3i1.5001
<![CDATA[The purpose of this study was to examine the effect of individual factors (emotional intelligence, spiritual intelligence and locus of control) on the ethical behavior of accounting students at Samudra University. This type of research is quantitative. The population in this study were all students of the accounting study program at the Faculty of Economics at Samudra University. The sample was determined based on probability sampling technique: simple random sampling with 141 accounting students as respondents. The data collection method in this study used a questionnaire. The data analysis method used in this research is multiple linear regression. The results of this study indicate that (1) Emotional Intelligence has a positive and insignificant effect on the Ethical Behavior of Accounting Students, (2) Spiritual Intelligence has a positive and significant effect on the Ethical Behavior of Accounting Students (3) Locus of Control has a positive and significant effect on Behavior Accounting Student Ethics, (4) Emotional Intelligence, Spiritual Intelligence and Locus of Control have a positive and significant effect on the Ethical Behavior of Accounting Students]]>
<![CDATA[PENGARUH BUDGET EMPHASIS, BUDAYA ORGANISASI, DAN KEJELASAN SASARAN ANGGARAN TERHADAP BUDGETARY SLACK (Studi pada SKPD Kabupaten Aceh Tamiang) ]]>
<![CDATA[Ilham Safari]]>;
<![CDATA[Afrah Junita]]>;
<![CDATA[Tuti Meutia]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 1 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (68.132 KB)
|
DOI: 10.33059/jmas.v4i1.6695
<![CDATA[This study aims to determine the effect of Budget Emphasis, Organizational Culture and Clarity of Budget Targets on Budgetary Slack. This research was conducted at the SKPD of Aceh Tamiang Regency. The sample in this study amounted to 140 people. The sampling technique used purposive sampling, the sampling using certain criteria. This research is a quantitative research in the form of data in the form of numbers. The data source used is primary data. Data were obtained from distributing questionnaires to research respondents. The data analysis technique used multiple regression analysis assisted by the SPSS program. The results of the study partially show that Budget Emphasis and Organizational Culture have a significant effect on Budgetary Slack in the SKPD Aceh Tamiang. Clarity of Budget Targets has a negative and significant effect on Budgetary Slack in the SKPD Aceh Tamiang. Simultaneous Budget Emphasis, Organizational Culture, and Clarity of Budget Targets effect on Budgetary Slack in the SKPD Aceh Tamiang. The limitation of this research is that the sample is only taken from the parties participating in the preparation of the budget activity program, so that it does not represent it as a whole. In addition, in collecting data, researchers only use the questionnaire method, so they will not get answer that better reflect the actual situation. Suggestions for future researchers to expand this research by adding other variables. In addition, it is also expected to increase the number of respondents and use the interview method when collecting data.]]>
<![CDATA[PENGARUH AUDIT TENURE DAN PENERAPAN IFRS TERHADAP KETERLAMBATAN PENYAMPAIAN LAPORAN KEUANGAN DENGAN AUDIT REPORT LAG SEBAGAI PEMEDIASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Zuchrina Masyitah -]]>;
<![CDATA[Tuti Meutia]]>;
<![CDATA[Iqlima Azhar]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 5 (2022) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (613.447 KB)
|
DOI: 10.33059/jmas.v3i5.6318
<![CDATA[This study aims to determine the effect of Audit Tenure and IFRS Implementation on Delay in Submission of Financial Statements with Audit Report Lag as Mediator. The annual report data of manufacturing sector companies listed on the Indonesia Stock Exchange for the 2011-2020 period is used as a sample in this study. This study uses purposive sampling technique in sampling so that a sample of 23 companies that meet the criteria are obtained. The research method used in this study is the binary logistic regression method, path analysis, and Sobel test which is assisted by using the SPSS application in carrying out data analysis techniques. The results in this study indicate that audit tenure has no effect on audit report lag, while the application of IFRS has an effect on audit report lag. The results also show that audit report lag affects the delay in submitting financial statements. In addition, audit tenure and the application of IFRS do not affect the delay in submitting financial statements. The results also show that audit tenure has no effect on delays in submitting financial reports through audit report lag, while the application of IFRS affects delays in submitting financial reports through audit report lag. The limitations of the study are that the dependent variable in this study is only seen in the categories of not being on time (late) and on time; Then, the object of research is a company that has experienced delays in submitting its financial statements, so there are several companies whose data are incomplete. Suggestions to further researchers, are expected to expand this research by adding other variables that have an influence, it is expected to use samples with companies from other sectors besides the manufacturing sector, then can use comparisons with samples of companies that experience delays and companies that have never experienced delays.]]>
<![CDATA[DETERMINAN MINAT MUZAKKI MEMBAYAR ZAKAT PADA BAZNAS DI KABUPATEN MANDAILING NATAL ]]>
<![CDATA[Nur Saidah]]>;
<![CDATA[Iqlima Azhar]]>;
<![CDATA[Tuti Meutia]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 6 (2022) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (537.994 KB)
|
DOI: 10.33059/jmas.v3i6.6451
<![CDATA[This study aims to determine the factors that influence the interest of muzakki to pay zakat at Baznas in Mandailing Natal Regency. The population of this study are muslims who have met the requirements to pay zakat in Mandailing Natal. The method of determining the sample using the slovin formula. The sampling technique used stratified random sampling. Data collection was carried out by distributing questionnaires to 143 respondents. The data obtained were then analyzed using SPSS(Statistical Package fot the Sosial Sciensce). This research method shows that trust has no positive and significant effect on muzakki’s intention to pay zakat, transparency has a positive an significant effect on muzakki’s intention to pay zakat and the level of religiosity has a positive and significant effect on muzakki’s interest in paying zakat at Baznas in Mandailing Natal District. Based on this study there are still relatively small and only amounting to 143 respondents and does not cover all Mandailing Natal District. Then for further reseatchers it is suggested to expand the scope of research and add several variables such as income level and education level in paying zakat]]>
<![CDATA[Determinan Audit Report Lag Pada Perusahaan Sektor Energi Yang Terdaftar Di BEI ]]>
<![CDATA[Ade Nugra Sahbanta Ade Nugra Sahbanta]]>;
<![CDATA[Meutia Dewi]]>;
<![CDATA[Tuti Meutia]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 1 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (114.219 KB)
|
DOI: 10.33059/jmas.v4i1.7321
<![CDATA[This study intends to discuss the factors that influence Audit Report Lag in energy sector companies listed on the Indonesia Stock Exchange. This research was conducted at Energy Sector Companies Listed on the Indonesia Stock Exchange using secondary data obtained from published company financial reports. The data analysis method used is multiple linear regression and uses a statistical tool, namely SPSS (Statistical Product And Service Solutions) software. The results of the study show that firm size has a significant effect on audit report lag, leverage has a significant effect on audit report lag, independent commissioners have no significant effect on audit report lag, audit committee has no significant effect on audit report lag and firm size, leverage, independent commissioners and committees simultaneous audits have a significant effect on audit report lag.]]>
<![CDATA[Determinan Kecenderungan Kecurangan Akuntansi (Studi pada SKPK di Kota Langsa) ]]>
<![CDATA[Teuku Muhamad Nuzul Akmal]]>;
<![CDATA[Afrah Junita]]>;
<![CDATA[Tuti Meutia]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 1 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33059/jensi.v7i1.7928
<![CDATA[This study aims to determine the effect of Internal Control Effectiveness, Compliance with Accounting Rules, and Unethical Behavior on Accounting Fraud (study on SKPK in LangsaCity). The sample selection was taken using a purposive sampling method, namely 30 SKPK in Langsa City. The type of data used is primary data and data collection is done by distributing questionnaires to 90 respondents. The data analysis methods used are validity and reliability tests, classical assumption tests, multiple linear regression tests and hypothesis testing using SPSS 22 as an analytical tool. The results of this study indicate that (1) the effectiveness of internal control has a negative and significant effect on accounting fraud, (2) compliance with accounting rules has a negative and significant effect on accounting fraud, (3) unethical behavior has a positive and significant effect on accounting expectations (4) Simultaneous Effectiveness of Internal Control, Compliance with Accounting Rules and Unethical Behavior have a significant and significant effect on the tendency of Accounting Fraud.]]>
<![CDATA[PENERAPAN DATA MINING UNTUK MEMPREDIKSI HARGA BAHAN PANGAN DI INDONESIA MENGGUNAKAN ALGORITMA K-NEAREST NEIGHBOR ]]>
<![CDATA[Rahmadini Rahmadini]]>;
<![CDATA[Enjel Erika LorencisLubis]]>;
<![CDATA[Aji Priansyah]]>;
<![CDATA[Yolanda R.W.N]]>;
<![CDATA[Tuti Meutia]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 4 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33059/jmas.v4i4.7074
<![CDATA[Food is one of the important sectors for human life, because the basic human need is food. Over time, food prices in Indonesia are often unstable. This of course has a big impact on the community and farmers. The cause of this food price volatility can be caused by several factors, such as environmental factors, pest and planthopper attacks, and dry land. The application of one of the data mining methods in the process of predicting food prices, especially predicting the price of rice in Indonesia with this prediction, people throughout Indonesia can be more vigilant in the future to prevent hunger. The benefit of predicting food prices for farmers is to prevent large losses caused by the drop in food prices. Meanwhile, the Government's goal is to maintain food security in the territory of the Indonesian Government to prevent hunger. The dataset used comes from the National PIHPS Website. The method used is the K-Nearest Neighbor (KNN) regression algorithm and for testing it uses RMSE and MAE. The results of this study, the K-Nearest Neighbor method with the regression model can predict the price of rice in January 2019 - December 2021 which is recorded every month with the addition of variable data Harvested Area (ha), Production Yield (tons) of the total experiment using range k = (2,10) then the best prediction results are by using k = 2 with MAE and RMSE for training data 52.77 and 96.40 and for testing data 55.55 and 81.64 and K = 2 parameters which have been normalized.]]>
<![CDATA[PENGARUH OPINI AUDITOR, GOOD CORPORATE GOVERNANCE DAN RETURN SAHAM TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BEI ]]>
<![CDATA[Shafwan Nur Rahmad Nasution]]>;
<![CDATA[Tuti Meutia]]>;
<![CDATA[Ainul Yusna Harahap]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 4 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33059/jmas.v4i4.8410
<![CDATA[The purpose of this study was to determine the effect of auditor opinion, good corporate governance, and stock returns on financial performance. The approach used is quantitative, sample selection using purposive sampling technique from a total of 106 companies as a population, 13 companies in the financial sector were selected as research samples based on predetermined criteria. To analyze the data, multiple linear regression analysis was used. Data sources were obtained from secondary data from the Indonesia Stock Exchange and relevant research websites used as data sources, especially financial report data from 2012 to 2021. The findings of this study indicate that there is a significant influence of good corporate governance on financial performance. However, the auditor's opinion and stock returns were found to have no significant effect on financial performance, whereas simultaneously, auditor opinions, good corporate governance and stock returns had a significant effect on financial performance.]]>
