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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) 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 Mumtaz : Jurnal Ekonomi dan Bisnis Islam Journal Research of Economics and Bussiness Jurnal Mahasiswa Akuntansi Samudra Jurnal Manajemen Riset Inovasi Jurnal Riset Akuntansi Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Riset Akuntansi dan Keuangan Indonesia Hikamatzu Journal of Multidisciplinary Research Jurnal Ekonomi, Manajemen, Akuntansi JIMEKA
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 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.
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.
Penelitian Jurnal Kecenderungan Kecurangan Akuntansi Indonesia Yang Diterbitkan Di Google Scholar Periode 2021-2022; Desain Riset Dan Analisis Data Maghfira Yumna Zalia; Afrah Junita; Tuti Meutia
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 1 No. 1 (2023): Januari : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v1i1.86

Abstract

Kecenderungan Kecurangan Akuntansi menunjukkan adanya indikasi untuk melakukan suatu tindak kecurangan akuntansi atau penipuan yang melibatkan pihak ahli terkait dengan bidang yang ditekuni baik di pemerintahan maupun perusahaan. Telaah literatur ini menggunakan analisis informasi yang tersaji dari beberapa artikel ilmiah di seluruh Indonesia dan telah dipublikasikan di Google Scholar sepanjang tahun 2021-2022, memfokuskan penelitian pada kecenderungan kecurangan akuntansi. Kajian ini menjelaskan jenis penelitian yang lebih banyak digunakan oleh peneliti yaitu pendekatan kuantitatif dengan data primer. Sedangkan untuk instrumen peneliti lebih banyak menggunakan kuesioner dan metode analisis data yang paling umum digunakan yaitu analisis regresilinear berganda.
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 Dinda Hafizhoh Dinda Khairina Ellidar, Ellidar Enjel Erika LorencisLubis Eva Andriani Fevi Prastika Dewi Firhan Baihaqi Harahap Gaswira, Leni Ghina Adhha Haura Gultom, Yuliana Harahap, Ainul Yusna Hasnizar Himansi, Muhammad Rendy Alkhobir Ilham Safari Imelda Husna Indah Suci Rahmadani Indi Yunita Indri Julieta Br Ketaren Intan Soraya Irene, Dila Anindya Irfana, Muhardila Irwansyah Irwansyah Jenir Pando Manalu Juraida Anis Khairatul Muna Leni Gaswira Lubis, Nasrul Kahfi Maghfira Yumna Zalia Mahariyani Mayang Priska Anggraini Meutia Dewi Mirna Dwi Yanti Muhammad Fuad MUHAMMAD FUAD Muhammad Rizqi Zati, Muhammad Rizqi Muhammad Salman Muhammad Salman Muhammad Salman Mulia Safrida Sari Murni, Mayang Mutaqin, Muhammad Darul Nita Erika Ariani Nur Ismanidar Nur Saidah Nuriansyah Putra Nurlaila Hanum Nurlina Nurlina Nurliza 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 Rizal, Yani Safrizal Salman Salman Sas Ade Ray Shafwan Nur Rahmad Nasution Sintiani Sintiani Suci Wulandari Sumarni, Maya 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 Zuchrina Masyitah -