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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 KECURANGAN PENGELOLAAN DANA DESA DI KECAMATAN BAHOROK, KABUPATEN LANGKAT Br. Sinuraya, Novita Ria; Azhar, Iqlima; Meutia, Tuti
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 1 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i1.11032

Abstract

This research aims to determine the influence of transparency, community participation and accountability on fraudulent management of village funds in Bahorok sub-district, Langkat Regency. This type of research uses quantitative research, the data source for this research uses primary data. The population and sample for this research are villages in Bahorok sub-district, totaling 18 villages as a population and the sample taken in this research is 72 officials who understand better and are involved in financial activities in the village. This research uses purposive sampling, namely a certain sampling technique based on certain considerations or criteria. The data obtained was analyzed using SPSS (Statistical Package For Social Sciences) analysis techniques. The equation model analyzed is multiple linear regression analysis, and classical assumption testing and hypothesis testing (T test, F test and Coefficient of Determination (R2). The results obtained from this research are: (1) transparency has a significant negative effect on fraudulent management of village funds, (2) community participation has a positive effect on fraudulent management of village funds, (3) accountability has a significant negative effect on fraudulent management of village funds, (4) transparency, community participation and accountability have a significant effect on fraudulent management of village funds. This research has limitations that can be taken into consideration by future researchers, in order to improve further research where many village officials do not have adequate educational background and do not have good competence in managing finances. Researchers provide suggestions for future researchers who are expected to be able to develop and perfect further research in the future
PENGARUH SISTEM INFORMASI AKUNTANSI, LITERASI KEUANGAN TERHADAP KOMPETENSI PENGURUS BUMG Himansi, Muhammad Rendy Alkhobir; Tuti Meutia; Mayang Murni
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 1 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i1.11039

Abstract

The purpose of the research that the author wants to achieve is to determine the influence of accounting information systems on the competence of BUMG administrators in Langsa Baro District. To find out the influence of financial literacy on the competence of BUMG administrators in Langsa Baro District. To find out the influence of accounting information systems and financial literacy on the competence of BUMG administrators in Langsa Baro District. The scope of the research discusses the influence of accounting information systems and financial literacy on the competence of BUMG administrators in Langsa Baro District. The type of data used in this study is quantitative data. The sample in this study is 48 respondents. The data analysis method used in this study is quantitative descriptive analysis using the help of the SPSS 25.0 statistical application. The results of the research are accounting information systems, financial literacy simultaneously has a significant effect on competence. Partially, the accounting information system has a significant negative effect on competence, but financial literacy has a positive and significant effect on the competence of BUMG administrators in Langsa Baro District. The limitation of this study is that this research is only carried out based on the location that can be reached by the researcher, so it is felt that the distribution of the questionnaire is not widespread. The data collection method carried out in this study is in the form of primary data and disseminated through questionnaires directly and online, but in its implementation there are still respondents who do not understand the content of the questionnaire. This research is limited to using only the variables of digital economy implementation, availability of working capital and financial literacy. The suggestions that can be given are that this research uses a data collection method through questionnaires distributed to respondents in each village in the Langsa Baro area. In the study, the number of samples that could be studied was only 48 questionnaires after the research instrument test was carried out. For the next researcher, it should be to expand the research so that more complete information about accounting information systems, financial literacy to competencies is obtained.
DETERMINAN FISCAL STRESS DI KOTA LANGSA Fevi Prastika Dewi; Tuti Meutia; Afrah Junita
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.v5i4.11041

Abstract

This research aims to determine the influence of the variables Growth in Original Regional Income, Economic Growth and Capital Expenditures on Fiscal Stress in Langsa City, either partially or simultaneously. The data used is Regional Original Income and Capital Expenditure data from 2008-2017 obtained from the Langsa City Regional Financial Management Agency (BPKD), as well as Gross Regional Domestic Product (GRDP) data for 2008-2017 obtained from the Langsa City Central Statistics Agency website. The data analysis methods used are the Classic Assumption Test, multiple linear regression analysis, and the coefficient of determination test. The results of the research show that partially the growth variables of local original income and capital expenditure have an effect on fiscal stress in Langsa City, while the economic growth variable has no effect on fiscal stress in Langsa City. Simultaneously, the variables of local original income growth, economic growth and capital expenditure influence fiscal stress in Langsa City
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.
Pengaruh Penerapan Ekonomi Digital, Ketersediaan Modal Kerja, Literasi Keuangan, Terhadap Kinerja UMKM Di Kota Langsa Jenir Pando Manalu; Tuti Meutia; Mayang Murni
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5383

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Penerapan Ekonomi Digital, Ketersediaan Modal Kerja, Literasi Keuangan Terhadap Kinerja UMKM Di Kota Langsa. Penelitian ini menggunakan metode kuantitatif dengan menggunakan data yang didapat dari kuesioner dan diukur dengan menggunakan skala likert, populasi dalam penelitian ini yaitu seluruh UMKM menengah di kota langsa yang berjumlah 8.831, penelitian ini menggunakan teknik purposive sampling yaitu memilih sampel sesuai dengan kriteria tertentu yang menggunakan perhitungan dengan metode slovin sehingga sampel dalam penelitian ini yaitu berjumlah 99 responden yang terdiri dari UMKM yang bergerak di bidang jasa, kuliner, serta barang penelitian ini menggunakan analisis regresi linear berganda untuk analisis datanya dengan menggunakan bantuan dari aplikasi SPSS 23, hasil penelitian ini menunjukkan bahwa Penerapan Ekonomi Digital berpengaruh positif dan signifikan terhadap pencegahan kinerja UMKM, Ketersediaan Modal Kerja berpengaruh negatif dan tidak signifikan terhadap kinerja UMKM, Literasi Keuangan berpengaruh positif dan signifikan terhadap kinerja UMKM, dan yang terakhir yaitu secara simultan Penerapan Ekonomi Digital, Ktersediaan Modal Kerja, Literasi Keuangan berpengaruh positif dan signifikan terhadap kinerja UMKM.
Parliament Oversight on Local Government Financial Management an Empirical Evidence Abdullah, Syukriy; Reza, Mirza Khairul; Junita, Afrah; Meutia, Tuti
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.11687

Abstract

The purpose of this study is to explain the effect of the Political Background (PB) and Regulation Understanding (RU) on the Local Financial Oversight (LFO) by the Local House of Representatives (Dewan Perwakilan Rakyat Daerah/DPRD) of Pidie Regency, Aceh, moderated by Public Accountability (PA) and the Public Transparency (PT). Agency perspective is used to explain the phenomena and problems studied. Respondents in this study were 32 members of the DPRD involved in LFO and primary data obtained from questionnaires distributed to them. The model used is multiple linear regression with moderating. The results showed that PB had an effect on LFO, while the RU variable had no effect. Another finding is PT moderates the relationship PB with LFO.
Analisis Empirik tentang Penganggaran Daerah dan Pandemi COVID-19 Junita, Afrah; Meutia, Tuti; AS, Agus Putra; Nita Erika Ariani
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.v9i1.12374

Abstract

This study aims to examine differences in budget size, budget changes, and budget absorption between the budget period before the Covid-19 pandemic (in 2018-2019) and during the Covid-19 pandemic (in 2020-2021) in district and city governments in Aceh Province. The sample in this study was 23 regencies/cities with the data used sourced from local government financial report documents that have been audited by external auditors and regional revenue and expenditure budgets that have been determined by regional regulations or qanuns. The results of the analysis show that there is a significant difference between the period before and during the Covid-19 pandemic for the amount of the budget and changes in the budget, while for budget absorption there is no difference. This may be due to Government intervention in budget policies during the Covid-19 pandemic. These results have implications for the need to redefine changes in regional budgets and affirm the authority of local governments in managing their finances within the framework of implementing consistent and effective fiscal decentralization.
DETERMINAN KINERJA KEUANGAN PEMERINTAH DESA DI KECAMATAN RANTAU KABUPATEN ACEH TAMIANG Nuriansyah Putra; Afrah Junita; 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.v5i5.10925

Abstract

This study aims to analyze the influence of regulation, leadership, human resources (HR), and organizational culture on the financial performance of village governments in Rantau District, Aceh Tamiang Regency. The sample was selected using a purposive sampling method, with a total of 64 respondents. The data were analyzed using Partial Least Squares (PLS), including tests of the outer model, inner model, and hypothesis testing. The results indicate that: (1) regulation has a positive and significant effect on financial performance, (2) leadership has a positive and significant effect on financial performance, (3) human resources have a positive and significant effect on financial performance, and (4) organizational culture also has a positive and significant effect on financial performance. This study is limited by a relatively small sample size and a restricted research area, which may limit the generalizability of the findings. Future research is suggested to expand the study area, increase the number of respondents, and consider additional variables such as internal control systems or community participation in village financial management.
PENGARUH KOMPETENSI AUDITOR, INDEPENDENSI AUDITOR DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA MEDAN Rahmi Julia, Nur Hafifah; Tuti Meutia; Nur Ismanidar
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 2 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i2.10997

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Kompetensi Auditor, Independensi Auditor dan Profesionalisme Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik di Kota Medan. Pemilihan sampel pada penelitian ini ialah menggunakan metode purposive sampling yaitu 25 Kantor Akuntan Publik. Pengumpulan data dilakukan dengan membagikan kuesioner kepada 56 responden. Data yang diperoleh dianalisis dengan menggunakan program SPSS (Statistical Product and Service Solutions). Metode analisis yang digunakan dalam penelitian ini adalah uji statistik deskriptif, uji kualitas data, uji asumsi klasik dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa (1) Kompetensi auditor secara parsial tidak memiliki pengaruh signifikan terhadap kualitas audit. (2) Independensi auditor secara parsial memiliki pengaruh yang signifikan terhadap kualitas audit. (3) Profesionalisme auditor secara parsial memiliki pengaruh yang signifikan terhadap kualitas audit, dan (4) Kompetensi Auditor, Independensi Auditor dan Profesionalisme auditor secara simultan memiliki pengaruh yang signifikan terhadap kualitas audit. Penelitian ini dilakukan dengan beberapa keterbatasan, dan hasilnya dapat berubah karna keterbatasan tersebut. Data yang digunakan adalah data primer, penelitian ini tidak mampu mengontrol sepenuhnya kesunggusahan da kejujuran responden agar memilih opsi jawaban yang sesuai dengan keadaan dan kenyataan yang sebenarnya. Adapun saran yang disimpulkan dari hasil pengujian dalam penelitian ini adalah untuk auditor, agar tidak mudah terpengaruh dengan apapun yang ditawarkan oleh audite ataupun atasan. Untuk penelitian selanjutnya, perlu adanya penelitian lebih lanjut tentang faktor- faktor yang mempengaruhi kualitas audit, misalnya Gaya Kepemimpinan, Komitmen Organisasi, dan lain sebagainya.
DETERMINAN KUALITAS LAPORAN KEUANGAN ORGANISASI PERANGKAT DAERAH KOTA LANGSA Syahputri, Farda; Tuti Meutia; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 2 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i2.11093

Abstract

This study aims to examine the impact of Good Corporate Governance, Accounting Information Systems, and the Government Internal Control System (SPIP) on the quality of financial reports in the Regional Apparatus Organization (OPD) of Langsa City. The sample selection in this study used purposive sampling, which included 36 Regional Apparatus Organizations (OPDs) in Langsa City. Data was collected by distributing questionnaires to 144 respondents. The data obtained were analyzed using the SPSS (Statistical Product and Service Solutions) program. The results of this study indicate that (1) Good Government Governance partially has a positive but insignificant effect on the quality of financial reports in OPDs in Langsa City, (2) Accounting Information Systems partially have a positive and significant effect on the quality of financial reports in OPDs in Langsa City, (3) The Government Internal Control System partially has a positive and significant effect on the quality of financial reports in OPDs in Langsa City, and (4) Good Government Governance, Accounting Information Systems, and the Government Internal Control System simultaneously have a positive and significant effect on the quality of financial reports in OPDs in Langsa City.
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 -