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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 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 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.
PENGARUH HARGA SAHAM TERHADAP NILAI PERUSAHAAN DENGAN ISLAMIC SOCIAL REPORTING SEBAGAI PEMODERASI Studi pada Perusahaan Telekomunikasi yang terdaftar di Jakarta Islamic Index) alfina, alfialfina; Muhammad Salman; Tuti Meutia
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.v5i6.11158

Abstract

This study aims to determine the Effect of Stock Prices on Company Value with Islamic Social Reporting (ISR as a Moderator in Telecommunication Companies Listed on the Jakarta Islamic Index (JII). The objects of this study are companies listed on the Jakarta Islamic Index (JII). The sampling technique uses the purposive sampling method. The data collection method used in this study is the documentation method and literature study. The data analysis method used in this study is moderated regression analysis (MRA), by operating SPSS Software. The results of this study indicate that the stock price variable has a negative and significant effect on company value, the stock price variable with Islamic social reporting as a moderator has a positive and significant effect on company value, so that Islamic Social Reporting can moderate company value in telecommunications companies listed on the Jakarta Islamic Index (JII). The limitations of the study are that the variables used only include Stock Price, Company Value, and Islamic Social Reporting. The results will be different if further researchers add other variables related to the study. The sample used was only 3 (three) companies in a 10-year period, namely 2013-2022. The objects studied were only telecommunications companies listed on the Jakarta Islamic Index (JII).
DETERMINAN BELANJA DAERAH DI KOTA LANGSA Reza Maulana; Nasrul Kahfi Lubis; Meutia, Tuti
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.v5i6.11277

Abstract

This study was conducted with the aim of determining the effect of population variables, General Allocation Fund and Special Allocation Fund on regional spending in Langsa City from 2003 to 2017. The data used are population data from 2003 to 2017 obtained from the Langsa City Central Statistics Agency and data on General Allocation Fund, Special Allocation Fund and Regional Spending obtained from the Langsa City Regional Financial Management Agency from 2003 to 2017. The data analysis method used in this study is multiple linear regression equations, the hypothesis test used in this study is the partial test (t test), simultaneous test (F test) and determinant coefficient (R2). The results of the t-test show that the number of residents has a significant effect on regional spending in Langsa City, the results of the t-test show that the General Allocation Fund (DAU) has a significant effect on regional spending in Langsa City, and the results of the t-test show that the Special Allocation Fund (DAK) has a significant effect on regional spending in Langsa City. The results of the F-test show that the Number of Residents, General Allocation Fund (DAU) and Special Allocation Fund (DAK) have a simultaneous effect on regional spending in Langsa City and the value of the determination coefficient (R2) is obtained at 0.984 or 98.4% which is influenced by the Number of Residents, General Allocation Fund and Special Allocation Fund while the remaining 1.6% is influenced by variables not included in this study.
Pengaruh Shariah Compliance, Transparansi, dan Akuntabilitas Terhadap Keputusan Membayar Zakat Di Baitul Mal Kabupaten Aceh Tamiang Tuti Meutia; Lubis, Nurliza; Muhammad Rizal
Mumtaz: Jurnal Ekonomi dan Bisnis Islam Vol 4 No 2 (2025): Juli 2025
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/mumtaz.v4i2.1199

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Shariah Compliance (kepatuhan syariah), transparansi, dan akuntabilitas terhadap keputusan membayar zakat pada Baitul Mal Kabupaten Aceh Tamiang. Permasalahan utama dalam penelitian ini adalah rendahnya realisasi penghimpunan zakat dibandingkan dengan potensi yang ada, yang diduga dipengaruhi oleh tingkat kepercayaan masyarakat terhadap lembaga pengelola zakat. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada 100 muzakki yang tersebar di 12 kecamatan di Kabupaten Aceh Tamiang. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan bantuan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa secara parsial variabel Shariah Compliance dan Akuntabilitas berpengaruh positif dan signifikan terhadap keputusan membayar zakat. Namun, variabel Transparansi tidak berpengaruh signifikan secara parsial. Secara simultan, ketiga variabel independen tersebut berpengaruh signifikan terhadap keputusan membayar zakat. Temuan ini mengindikasikan bahwa penerapan prinsip syariah dan akuntabilitas lembaga merupakan faktor penting dalam meningkatkan partisipasi masyarakat dalam membayar zakat melalui Baitul Mal.
PENGARUH STRUKTUR MODAL DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTI DI BEI Cut Fira Humaira; Tuti Meutia; Mayang Murni
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 3 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i3.11303

Abstract

This study aims to determine the effect of Capital Structure and Corporate Social Responsibility (CSR) Disclosure on Company Value in Property Companies on the Indonesia Stock Exchange. The object of this study is a Property Company, the sampling technique uses saturated sampling. The data collection method comes from the Company's history, namely financial data that has been audited by a property company listed on the Indonesia Stock Exchange. The data analysis method used in this study is multiple regression analysis by operating SPPS Software. The results of this study indicate that the variables of the influence of capital structure and CSR disclosure on Company Value in Property Companies on the IDX for the period 2014-2023, it can be concluded that partially the capital structure has a positive and significant effect on company value, while CSR disclosure has a negative and significant effect on company value. And simultaneously the capital structure and CSR disclosure have a significant effect on Company Value in Property Companies. The limitations of this study include the research period only focusing on 10 property companies listed on the Indonesia Stock Exchange according to the criteria that have annual reports for the last 10 years. Thus limiting the results in general because they may not represent other companies. Thus limiting the results in general because they may not represent other companies. The data used are secondary data and do not cover internal information as well as policies and strategies in each company accurately. And for further research, it is recommended that the focus be expanded by collecting data from a longer period and various sources, including primary data through interviews and surveys. In addition, research should include case studies on several companies in the same or different sectors to increase the generalizability of the results.
PENGARUH GOOD CORPORATE GOVERNANCE (GCG), PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Ramadhan, Tiara; Afrah Junita; Tuti Meutia
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 3 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i3.11443

Abstract

This study aims to analyze the effect of Good Corporate Governance (GCG), profitability, and company size on company value in banking companies listed on the Indonesia Stock Exchange. This type of research is quantitative using secondary data in the form of annual financial reports of companies selected through purposive sampling method. Data analysis was performed using SPSS software version 22 with a multiple linear regression approach. The results of the study indicate that Good Corporate Governance (GCG) has a negative and significant effect on company value. Profitability has a positive and significant effect on company value, while company size has a positive but insignificant effect on company value. This finding implies that ineffective GCG implementation can reduce company value, while increased profitability contributes significantly to increasing company value. In addition, company size is not a dominant factor influencing company value.
PENGARUH KURS RUPIAH, INFLASI, DAN HARGA MINYAK DUNIA TERHADAP INDEKS HARGA SAHAM PERUSAHAAN TRANSPORTASI DAN LOGISTIK (IDXTRANS) Gaswira, Leni; Meutia, Tuti; Harahap, Ainul Yusna
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 3 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i3.12364

Abstract

This study aims too examine the effect of the rupiah exchange rate, inflation, and world oil prices on the Stock Price Indeks of the Tranportation and Logistic Sector (IDXTRANS). This is a quantitative research using secondary data consisting of 47. The data were selected using a saturated sampling technique and analyzed using SPSS. The analytical methods used include descriptive statistics, classical assumption tests, and hypothesis testing through multiple linear regression analysis. The results of the study show that: (1) the rupiah exchange rate has a negative and significant effect on IDXTRANS; (2) inflation has a positive and significant effect on IDXTRANS; (3) word oil prices also have a positive and significant effect on IDXTRANS; and (4) simultaneously, the variables of rupiah exchange rate, inflation, and world oil prices significantly effect IDXTRANS. This study is limited to a specific sector and time, and does not include other potential macroeconomic or political factors. Future research is recommended to use a longer observation period and to include additional variables such as interest rates, political stability, and consumer confidence index to obtain more comprehensive results.
SYSTEMATIC LITERATUR REVIEW: PENGARUH LITERASI KEUANGAN, KOMPETENSI SUMBER DAYA MANUSIA DAN EFEKTIVITAS PENGGUNAAN BPUM TERHADAP KINERJA UMKM Indah Suci Rahmadani; Tuti Meutia; Nasrul Kahfi Lubis
Jurnal Manajemen Riset Inovasi Vol. 1 No. 1 (2023): Januari: Jurnal Manajemen Riset Inovasi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1014.488 KB) | DOI: 10.55606/mri.v1i1.643

Abstract

Tujuan dari systematic literature riview ini adalah untuk mengetahui pengaruh literasi keuangan, kompetensi sumber daya manusia dan efektivitas penggunaan BPUM terhadap kinerja UMKM. Metode penulisan artikel systematic literatur review ini adalah dengan metode library search yang bersumber dari media online seperti google schoolar, mendeley dan media akademik lainnya. Hasil systematic literature riview ini adalah 1) Literasi Keuangan berpengaruh terhadap Kinerja UMKM; 2) Kompetensi Sumber Daya Manusia berpengaruh terhadap kinerja UMKM; 3) Efektivitas Penggunaan BPUM berpengaruh terhadap Kinerja UMKM.
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 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 -