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All Journal Jurnal Riset Akuntansi dan Bisnis Jurnal Manajemen & Keuangan Jurnal Administrasi Akuntansi : Program Pascasarjana Unsyiah SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Samudra Ekonomi dan Bisnis Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Samudra Ekonomika Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) INVEST : Jurnal Inovasi Bisnis dan Akuntansi Global Science Society International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Proceeding International Seminar of Islamic Studies Jurnal Transformasi Administrasi Journal Research of Economics and Bussiness Jurnal Mahasiswa Akuntansi Samudra Jurnal Manajemen Riset Inovasi Jurnal Riset Akuntansi International Journal of Trends in Accounting Research Riset Akuntansi dan Keuangan Indonesia Hikamatzu Journal of Multidisciplinary Research Jurnal Ekonomi, Manajemen, Akuntansi JIMEKA Jurnal Akuntansi dan Sistem Informasi
Tuti Meutia
Universitas Samudra
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Determinan Kualitas Pelaporan Keuangan Daerah Di Kota Langsa (Studi Empiris di SKPK Kota Langsa) Ardiana, Nova; Junita, Afrah; Meutia, Tuti
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.v5i2.9922

Abstract

Penelitian ini menyelidiki pengaruh Sistem Akuntansi Keuangan Daerah, Kapasitas Sumber Daya Manusia, pemahaman akuntansi, praktik manajemen keuangan lokal, dan implementasi Standar Akuntansi Pemerintah terhadap kualitas pelaporan keuangan di Kota Langsa. Dengan menggunakan teknik pengambilan sampel jenuh, seluruh populasi diikutsertakan sebagai sampel, memudahkan proses penelitian. Ada 30 lembaga pemerintah (SKPD) yang terlibat, dan data dikumpulkan melalui kuesioner. Temuan penelitian, yang diwakili oleh persamaan regresi Y = 2,140 + 0,235X1 + 0,227X2 + 0,256X3 + 0,115X4 + 0,227X5, menunjukkan dampak positif variabel seperti Sistem Akuntansi Keuangan Daerah (X1), Kapasitas Sumber Daya Manusia (X2), Pemahaman akuntansi (X3), Manajemen Keuangan Daerah (X4), dan Implementasi Standar Akuntansi Pemerintah (X5) terhadap kualitas pelaporan keuangan pemerintah daerah. Setiap peningkatan satu satuan pada variabel-variabel ini berkontribusi pada peningkatan masing-masing sebesar 0,235, 0,227, 0,256, 0,115, dan 0,227 dalam kualitas pelaporan keuangan. Pemeriksaan oleh BPK terhadap Laporan Keuangan Pemerintah Kota Langsa tahun 2018 mengungkapkan masalah terkait Sistem Pengendalian Internal dan kepatuhan terhadap peraturan. Hasil penelitian menegaskan bahwa Sistem Akuntansi Keuangan Daerah, Kapasitas Sumber Daya Manusia, pemahaman akuntansi, Manajemen Keuangan Daerah, dan Implementasi Standar Akuntansi Pemerintah berperan penting dan positif dalam meningkatkan Kualitas Pelaporan Keuangan Pemerintah Daerah.
PEMILIHAN PROFESI AKUNTAN PUBLIK DENGAN NILAI-NILAI SOSIAL SEBAGAI PEMODERASI PADA MAHASISWA PROGRAM STUDI AKUNTANSI UNIVERSITAS SAMUDRA Al Miftahul Husna; Afrah Junita; Meutia, Tuti
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.v5i3.10395

Abstract

This study aims to determine the effect of financial rewards, professional recognition and labor market considerations on the interest in choosing the public accountant profession with social values as a moderating variable for students of the Accounting study program at the Faculty of Economics, Universitas Samudra. This research data is primary data using a questionnaire as a tool to collect data. The population in this study were students of the accounting study program at the Faculty of Economics, Universitas Samudra who had reached semester 7 (seven) at the time this research was conducted. The statistical analysis used in this research is multiple linear regression analysis using SPSS. The research method used is quantitative research and analyzed using Moderated Regression Analysis (MRA). The results of this study indicate that Financial Awards, professional recognition, labor market considerations have a positive and significant effect on the interest in choosing the public accounting profession partially, while social values have no effect on the interest in choosing the public accounting profession. Furthermore, social values can moderate the effect of financial rewards on the interest in choosing the public accounting profession, social values can moderate the effect of professional recognition on the interest in choosing the public accounting profession, social values cannot moderate the effect of labor market considerations on the interest in choosing the public accounting profession and social values can moderate the effect of financial rewards, professional recognition and labor market considerations together on the interest in choosing the public accounting profession.
DETERMINAN KONSERVATISME AKUNTANSI PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BEI Abdil Alfaresi; Muhammad Fuad; Nasrul Kahfi Lubis; Meutia, Tuti
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.v5i3.10484

Abstract

This study intends to discuss the effect of capital intensity, dividend payout ratio and financial distress on accounting conservatism of energy sector companies listed on the IDX. This research was conducted at Energy Sector Companies Listed on the Indonesia Stock Exchange (IDX) using secondary data obtained from published company financial reports. The data analysis method used is multiple linear regression and uses statistical tools, namely SPSS software. The results of this study indicate that Capital Intensity has a significant effect on Accounting Conservatism, Dividend Payout Ratio has a significant effect on Accounting Conservatism, Financial Distress has no significant effect on Accounting Conservatism and Capital Intensity, Dividend Payout Ratio and Financial Distress simultaneously have a significant effect on Accounting Conservatism.
DETERMINAN HARGA SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI Ajeng Paradila; Nurlina; Nur Ismanidar; Meutia, Tuti
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.v5i3.10485

Abstract

This study aims to determine the effect of Current Ratio, Net Profit Margin, and Return on Asset on Stock Prices in Food and Beverage Companies listed on the Indonesia Stock Exchange. The data analysis method used is multiple linear regression analysis, t test, F test, and coefficient of determination analysis. Current Ratio has a positive and significant effect on stock prices in food and beverage sector companies listed on the Indonesia Stock Exchange. Net Profit Margin has a positive and significant effect on stock prices in food and beverage sector companies listed on the Indonesia Stock Exchange. Return on Asset has a positive and significant effect on stock prices in food and beverage sector companies listed on the Indonesia Stock Exchange. Current Ratio, Net Profit Margin, and Return on Asset simultaneously have a positive and significant effect on Stock Prices in food and beverage sector companies listed on the Indonesia Stock Exchange.
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.
Pengembangan Model Sosial-Ekonomi Penanganan Stunting di Kabupaten Aceh Timur Andiny, Puti; Junita, Afrah; Meutia, Tuti; Salman, Salman
Jurnal Samudra Ekonomi dan Bisnis Vol 15 No 3 (2024): JSEB
Publisher : Fakultas Ekonomi dan Bisnis Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v15i3.9935

Abstract

East Aceh District is one of the areas that has a high stunting prevalence rate/above the Aceh Provincial average of 33,5 percent. This means that, according to WHO, East Aceh District has a poor public health problem or a chronic stunting problem. The purpose of this study was to identify the socio-economic determinants of stunting and formulate an alternative model for handling stunting in East Aceh District. This research used a qualitative approach, whit primary data sources through FDGs and interviews with relevant agencies. After obtaining result about the determinants of stunting, an analysis was carried out using the SWOT method to obtain an alternative model. The results of the study obtained that the dominant factor causing stunting is the family economy and the alternative handling model is through empowering village communities in meeting food needs independently.
Pemetaan Faktor Sosial-Ekonomi Penyebab Stunting di Kabupaten Aceh Timur Puti Andiny; Afrah Junita; Tuti Meutia; Umi Sefiana Barokatul Aulia
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.v8i2.10661

Abstract

The objective of the research is to identify and map socioeconomic factors that influence stunting rates in children in East Aceh Regency. The analytical method utilized is descriptive qualitative, utilizing interview techniques. The interviewees for this study were nutrition officers from community health centers located in each sub-district of East Aceh Regency. According to the study's findings, the factors that contribute to stunting are 1) a lack of parental understanding of the risk of stunting and the period of the First 1000 Days of Life, which has an impact on poor consumption patterns during pregnancy and parenting patterns for children, 2) family economic factors or low income levels among parents, and 3) a lack of access to health services. The limitation of this research is that researchers were unable to access all community health centers in East Aceh Regency due to logistical problems. It is hoped that future researchers would be able to conduct study in all health facilities in every sub-district of East Aceh Regency in order to create a map of the causes that cause stunting, which will be valuable in developing appropriate strategies for conquering stunting in the region
DETERMINAN KINERJA KEUANGAN PEMERINTAH KOTA LANGSA Mutaqin, Muhammad Darul; Tuti Meutia; Agustina Nurul Fajriah
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 6 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i6.10776

Abstract

This research aims to determine the influence of intergovernmental revenue, wealth, government size on financial performance. This research data is secondary data. The sampling technique uses a saturated sampling method. The data collection method used in this research is Quantitative Data. The quantitative data in this research is in the form of budget realization reports and balance sheets from the Langsa City LKPD for 2013-2022. The data analysis method used in this research is multiple linear regression analysis using SPSS (Statistical Package for the Social Science) software. The results of this research show that the intergovernmental revenue, wealth, and government size variables have a significant influence on the financial performance of the Langsa city regional government, simultaneously intergovernmental revenue, wealth, government size have a significant influence on the Langsa city regional government. The limitations of this research were that it was conducted over a too small period of 10 years, namely 2013-2022, resulting in limited and missing data in certain periods or incomplete sources, which could affect the analysis and generalization of the findings. There are suggestions to look more deeply into the influence of intergovernmental revenue, wealth, and government size on regional government financial performance by considering additional variables. Variables such as capital expenditures, BPK audit findings, audit opinions, leverage, and legislative measures can be included to expand understanding of the factors that influence financial performance. In addition, it is recommended to develop this research by considering wealth as a moderating variable, which can moderate the influence of other variables on financial performance.
KOMPLEKSITAS OPERASI PERUSAHAAN DAN TOTAL ASET TERHADAP AUDIT REPORT LAG DENGAN REPUTASI KANTOR AKUNTAN PUBLIK SEBAGAI PEMODERASI Yenni astika; Meutia, Tuti
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 5 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i5.10908

Abstract

The aim of this research is to examine the influence of company operational complexity and total assets on audit report lag with the reputation of the public accounting firm (KAP) as a moderating variable in coal mining sector companies listed on the Indonesia Stock Exchange (BEI). The samples in this study were companies obtained from population data of coal mining sector companies listed on the Indonesia Stock Exchange (BEI) for the 2010-2019 period which were selected using the Purposive Sampling method. The data analysis methods used are classic assumption tests such as normality tests, heteroscedasticity tests as well as autocorrelation tests and hypothesis tests such as multiple linear regression tests, T tests, F tests, and R2 tests using SPSS 22 as an analysis tool. The results of the multiple linear regression equation are Y = 7.755 + 0.224X1 + 0.709X2 + e and Y = 7.755 – 0.224X1 + 0.709X2 + 0.122X1X2 + 0.427X1M + 0.431X2M + e. Partially, company operations have a positive and insignificant effect on Audit Report Lag. Total assets have a positive and significant effect on Audit Report Lag. KAP reputation cannot positively and insignificantly moderate the Audit Report Lag. The complexity of company operations and total assets both show a positive and insignificant influence on the Audit Report Lag and the KAP's total assets and reputation have a positive and significant influence on the Audit Report Lag. Suggestions for future researchers are to add other variables in their research. This is because the variables in this study cannot fully explain the condition of Audit Report Lag in more depth in Coal mining sector companies listed on the IDX.
DETERMINAN KINERJA MANAJERIAL PT PLN (PERSERO) KOTA LANGSA Teuku Triananda; Meutia, Tuti
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 4 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i4.10917

Abstract

This research aims to determine the effect of participation in budget preparation, quality of human resources, and organizational commitment on managerial performance at PT. PLN Persero Langsa City. The sampling technique used in this research is non-probability. The data analysis method used is the multiple linear regression equation, hypothesis testing using the t test, F test, and determination test (R2). The research results obtained Y = 0.416 + 0.936X1 + 0.337X2 + 0.417X. It can be stated that participation in budget preparation has a significant effect on managerial performance at PT. PLN Persero Langsa City, the quality of human resources has a significant effect on managerial performance at PT. PLN Persero Langsa City. Organizational commitment has a significant influence on managerial performance at PT. PLN Persero Langsa City. The results of the F test show that F sig < α 5% (0.000 <0.005) can be stated that participation in budget preparation, quality of human resources, organizational commitment simultaneously have a significant effect on managerial performance at PT. PLN Persero Langsa City. The results of the coefficient of determination (R2) obtained a result of 47.8%. Participation in Budget Preparation, Quality of Human Resources, and Organizational Commitment influence managerial performance at PT. PLN Persero Kota Langsa and the remaining 52.2% are influenced by other variables not examined in this research such as Compensation, Leadership, Incentives, Discipline, Motivation and Work Environment.
Co-Authors Abdil Alfaresi Ade Nugra Sahbanta Ade Nugra Sahbanta Adelia Putri Afrah Junita Agus Putra AS Agustina Nurul Fajriah Aina Maghfirah Ainul Yusna Harahap Ajeng Paradila Aji Priansyah Al Miftahul Husna alfina, alfialfina Alisa Afrianti Andiny, Puti Andiny, Puty Anggi Sari Tambunan Annisa Farhani Anwar A. Ardiana, Nova Azhar, Iqlima Br. Sinuraya, Novita Ria Cut Fira Humaira Dea Selvani Detia Octora Shenia Dila Anindya Irene Dinda Hafizhoh Dinda Khairina Ellidar, Ellidar Enjel Erika LorencisLubis Eva Andriani Eva Andriani Fevi Prastika Dewi Firhan Baihaqi Harahap Gaswira, Leni Ghina Adhha Haura Harahap, Ainul Yusna Hasnizar Himansi, Muhammad Rendy Alkhobir Ilham Safari Imelda Husna Indah Berutu Indah Suci Rahmadani Indi Yunita Indri Julieta Br Ketaren Intan Soraya Irwansyah Irwansyah Isma Wati Jenir Pando Manalu Julfadli Alhami Juraida Anis Khairatul Muna Kiki Anggraini Leni Gaswira Lubis, Nasrul Kahfi Maghfira Yumna Zalia Mahariyani Maya Sumarni Mayang Priska Anggraini Meutia Dewi Mirna Dwi Yanti Muhammad Fuad MUHAMMAD FUAD Muhammad Rizqi Zati, Muhammad Rizqi Muhammad Salman Muhammad Salman Muhammad Zainal Abidin Muhardila Irfana Mulia Safrida Sari Murni, Mayang Mutaqin, Muhammad Darul Nita Erika Ariani Nur Ismanidar Nur Saidah Nuriansyah Putra Nurlaila Hanum Nurlina Nurlina Nurliza Lubis Nurul Kahfi Lubis Perdana, Gilang Puja Raihani Puja Raihani Puti Andiny Rahmad Tantawi Rahmadini Rahmadini Rahmi Julia, Nur Hafifah ramadhan, tiara Reza Maulana Reza, Mirza Khairul Riny Chandra Safrizal Salman Salman Sas Ade Ray Shafwan Nur Rahmad Nasution Sintiani Sintiani Suci Wulandari Sundari Sapitri Syahputri, Farda Syukriy Abdullah T. Putri Lindung Bulan Teuku Muhamad Nuzul Akmal Teuku Triananda Thresia Agnes Monica Simarmata Umi Sefiana Barokatul Aulia Wahjaharani, Putri Yani Rizal Yanti, Widya Armayanti Tanjung Yenni astika Yolanda R.W.N Yuliana Gultom Zuchrina Masyitah -