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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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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 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 : Lembaga Pengembangan Kinerja Dosen

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.
CRYPTO INVESTMENT CYBERCRIME Rahmad Tantawi; Muhammad Salman; Tuti Meutia; Safrizal
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i1.13364

Abstract

This bibliometric analysis examines studies related to crypto investment cybercrime. This research is a literature review using the Harzing Publish or Perish and Mendeley search tools, limited to studies related to crypto investment cybercrime in the 2017-2023 research period and published in Scopus-indexed journals. The results of the study show that only four publications were found to be directly related to crypto investment cybercrime, so it is recommended that further research be conducted empirically and published in Scopus-indexed journals. The limitations of this study are that the review was only conducted through a literature review with a research period of the last five years, and it is recommended that future researchers analyze “crypto investment cybercrime” empirically and then conduct research on the financial sector analysis unit, such as in the banking sector and other financial institutions.
PENGARUH RASIO LIKUIDITAS, SOLVABILITAS DAN AKTIVITAS TERHADAP KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI Mayang Murni; Meutia, Tuti; Soraya, Intan
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 5 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i5.12916

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Rasio Likuiditas, Solvabilitas dan Aktivitas terhadap Kinerja Keuangan Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI). Objek pada penelitian ini adalah Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel menggunakan metode sampling jenuh. Metode pengumpulan data berasal dari data histori perusahaan yaitu data keuangan yang sudah diaudit oleh Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia pada periode 2014-2023. Metode analisis data yang digunakan dalam penelitian ini yaitu analisis regresi linier berganda dengan mengoperasikan Software SPSS. Hasil penelitian ini menunjukkan bahwa secara parsial rasio likuiditas berpengaruh negatif dan signifikan terhadap kinerja keuangan, rasio solvabilitas berpengaruh negatif dan tidak signifikan terhadap kinerja keuangan dan rasio aktivitas berpengaruh positiftif dan signifikan terhadap kinerja keuangan. Dan secara simultan Rasio Likuiditas, Rasio Solvabilitas dan Rasio Aktivitas berpengaruh signifikan terhadap kinerja keuangan.
Pengaruh Kualitas Audit, Free Cash Flow Terhadap Manajemen Laba Sundari Sapitri; Tuti Meutia
Hikamatzu | Journal of Multidisciplinary Vol. 1 No. 1 (2024): science for life
Publisher : Hikamatzu | Journal of Multidisciplinary

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas audit, free cash flow terhadap manajemen laba pada perusahaan Pt tiga pilar sejahtera food tbk. Metode penelitian yang diterapkan dalam studi ini adalah metode kualitatif dengan pendekatan studi literatur. berdasarkan hasil dari penelitian ini dapat disimpulkan bahwa kualitas audit dan free cash flow berpengaruh positif terhadap manajemen laba. Laba  adalah alat untuk menilai bagaimana manajemen sukses dalam mengoperasikan perusahaan. Hal tersebut dapat  mengukuran kinerja operasional yang mencerminkan keberhasilan manajemen dalam mengelola entitas tersebut. Namun, ini sering kali mendorong perilaku oppoturnistik (menguntungkan diri sendiri) atau dikenal sebagai manajemen laba, yang bertujuan untuk memanipulasi angka-angka keuangan demi keuntungan pribadi. Kualitas audit berpengaruh terhadap manajemen laba
Studi Literatur: Teknik Audit Risiko Dalam Pengungkapan Money Laundering Dari Perspektif Audit Investigatif Dinda Hafizhoh; Tuti Meutia
Hikamatzu | Journal of Multidisciplinary Vol. 1 No. 1 (2024): science for life
Publisher : Hikamatzu | Journal of Multidisciplinary

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Cases of similar fraud using the deception depicted as white-collar crime often occur. Fraud is very dangerous and detrimental to many parties, which is a conditional act. Fraud has occurred in all areas of life. Computer forensics can be used to help investigate fraud cases involving technology. The use of whistleblowers can also help uncover cover-ups. Tracing money flows or follow the money is one of the important techniques in cases of money laundering disclosure. The use of tax techniques can also be used in examining organized crime and income tax evasion. Risk-based risk management can help organizations manage potential risks and minimize potential losses. By using a risk-based audit approach and appropriate investigative audit techniques, companies can prevent and address various risks, including money laundering
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 -