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Determinan Penerapan Standar Akuntansi Pemerintah (SAP) Berbasis Akrual dan Dampaknya terhadap Kinerja Keuangan Pemerintah Daerah pada OPD Kota Langsa Mayang Priska Anggraini; Meutia, Tuti; Iqlima Azhar
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.v8i1.10506

The purpose of this study was to examine the effect of the quality of human resources and information technology on the application of accrual-based government accounting standards (SAP) and its impact on local government financial performance in the OPD of Langsa City. The sample in this study were OPDs included in the leading sector in Langsa City which were selected using the Stratified Sampling method. Based on path analysis, it shows that the Quality of Human Resources has a positive and significant effect on the Application of Accrual-Based SAP, Information Technology has a positive and significant effect on the Application of Accrual-Based SAP, the Application of Accrual-Based SAP has a positive and significant effect on Local Government Financial Performance, the Quality of Human Resources has a positive and significant effect on Local Government Financial Performance, Information Technology has no effect on Local Government Financial Performance. Based on the sobel test, it shows that Accrual-Based SAP Implementation is able to mediate the effect of HR Quality on Local Government Financial Performance while Accrual-Based SAP Implementation is not able to mediate the effect of Information Technology on Local Government Financial Performance.

INCREASING THE CAPACITY OF GAMPONG'S BUSINESS ENTITY (BUMG) IN AN EFFORT TO IMPROVE COMMUNITY WELFARE IN LANGSA CITY Junita, Afrah; Andiny, Puty; Meutia, Tuti; Ellidar, Ellidar
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 4 (2022): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i4.365

BUMG is one of the important considerations for channeling village community initiatives in developing village potential, managing and utilizing the potential of village natural resources, optimizing human resources (village residents) in their management, and the existence of capital participation from the village government in the form of financing and gampong wealth that submitted to be managed as part of BUMG. Through the development of gampong potentials accompanied by community participation in managing BUMG, it will encourage the village economy and create village economic independence. However, ironically, of the 66 BUMGs, only 30 are active and the rest are in suspended animation. According to the Head of BUMDes, the Gampong Community Empowerment Agency (BPMG) of Langsa City, the BUMDes have no creative ideas, so they do not have market competitiveness, and the weak resources that master technology, so they cannot connect the products produced by BUMG with the market by using technology. The results showed that Langsa City BUMG is in the first quadrant, namely the Strategy Quadrant for Supporting Aggressive Strategy where this quadrant is a very profitable situation because it is supported by strengths and opportunities so that it can take advantage of existing opportunities. The strategy taken is to support an aggressive growth policy (growth oriented strategy). Weak resources that master technology so that they cannot connect the products produced by BUMG with the market by utilizing technology. The results showed that Langsa City BUMG is in the first quadrant, namely the Strategy Quadrant for Supporting Aggressive Strategy where this quadrant is a very profitable situation because it is supported by strengths and opportunities so that it can take advantage of existing opportunities. The strategy taken is to support an aggressive growth policy (growth oriented strategy). Weak resources that master technology so that they cannot connect the products produced by BUMG with the market by utilizing technology. The results showed that Langsa City BUMG is in the first quadrant, namely the Strategy Quadrant for Supporting Aggressive Strategy where this quadrant is a very profitable situation because it is supported by strengths and opportunities so that it can take advantage of existing opportunities. The strategy taken is to support an aggressive growth policy (growth oriented strategy). The results showed that Langsa City BUMG is in the first quadrant, namely the Strategy Quadrant for Supporting Aggressive Strategy where this quadrant is a very profitable situation because it is supported by strengths and opportunities so that it can take advantage of existing opportunities. The strategy taken is to support an aggressive growth policy (growth oriented strategy). The results showed that Langsa City BUMG is in the first quadrant, namely the Strategy Quadrant for Supporting Aggressive Strategy where this quadrant is a very profitable situation because it is supported by strengths and opportunities so that it can take advantage of existing opportunities. The strategy taken is to support an aggressive growth policy (growth oriented strategy).

INCREASING THE CAPACITY OF GAMPONG'S BUSINESS ENTITY (BUMG) IN AN EFFORT TO IMPROVE COMMUNITY WELFARE IN LANGSA CITY Junita, Afrah; Andiny, Puty; Meutia, Tuti; Ellidar, Ellidar
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 5 (2022): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i5.383

BUMG is one of the important considerations for channeling village community initiatives in developing village potential, managing and utilizing the potential of village natural resources, optimizing human resources (village residents) in their management, and the existence of capital participation from the village government in the form of financing and gampong wealth that submitted to be managed as part of BUMG. Through the development of gampong potentials accompanied by community participation in managing BUMG, it will encourage the village economy and create village economic independence. However, ironically, of the 66 BUMGs, only 30 are active and the rest are in suspended animation. According to the Head of BUMDes, the Gampong Community Empowerment Agency (BPMG) of Langsa City, the BUMDes have no creative ideas, so they do not have market competitiveness, and the weak resources that master technology, so they cannot connect the products produced by BUMG with the market by using technology. The results showed that Langsa City BUMG is in the first quadrant, namely the Strategy Quadrant for Supporting Aggressive Strategy where this quadrant is a very profitable situation because it is supported by strengths and opportunities so that it can take advantage of existing opportunities. The strategy taken is to support an aggressive growth policy (growth oriented strategy). Weak resources that master technology so that they cannot connect the products produced by BUMG with the market by utilizing technology. The results showed that Langsa City BUMG is in the first quadrant, namely the Strategy Quadrant for Supporting Aggressive Strategy where this quadrant is a very profitable situation because it is supported by strengths and opportunities so that it can take advantage of existing opportunities. The strategy taken is to support an aggressive growth policy (growth oriented strategy). Weak resources that master technology so that they cannot connect the products produced by BUMG with the market by utilizing technology. The results showed that Langsa City BUMG is in the first quadrant, namely the Strategy Quadrant for Supporting Aggressive Strategy where this quadrant is a very profitable situation because it is supported by strengths and opportunities so that it can take advantage of existing opportunities. The strategy taken is to support an aggressive growth policy (growth oriented strategy). The results showed that Langsa City BUMG is in the first quadrant, namely the Strategy Quadrant for Supporting Aggressive Strategy where this quadrant is a very profitable situation because it is supported by strengths and opportunities so that it can take advantage of existing opportunities. The strategy taken is to support an aggressive growth policy (growth oriented strategy). The results showed that Langsa City BUMG is in the first quadrant, namely the Strategy Quadrant for Supporting Aggressive Strategy where this quadrant is a very profitable situation because it is supported by strengths and opportunities so that it can take advantage of existing opportunities. The strategy taken is to support an aggressive growth policy (growth oriented strategy).

THE EFFECT OF AUDITOR COMPETENCE, INDIVIDUAL MORALITY AND THE EFFECTIVENESS OF THE INTERNAL CONTROL SYSTEM ON FRAUD PREVENTION AT MEDAN CITY PUBLIC ACCOUNTING FIRM Indri Julieta Br Ketaren; Tuti Meutia; Agustina Nurul Fajriah
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 2 No. 2 (2022): March
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v2i2.1233

This study aims to determine the influence of Auditor Competence, Individual Morality and the Effectiveness of the Internal Control System on Fraud Prevention at Medan City Public Accounting Firm. The sample selection in this study is to use a saturated sample model using the entire population into a sample. The total population in this study is 48 senior auditors from 22 Public Accounting Firms (KAP) located in Medan City. Data collection was carried out by distributing questionnaires to 48 respondents. The data obtained were analyzed using the SPSS (Statistical Product and Service Solutions) program. The analytical methods used in this study are validity test, classical assumption test and multiple linear regression analysis. The results of this study show that (1) Auditor Competence does not have a significant effect on fraud prevention. (2) Individual morality partially has a significant influence on fraud prevention. (3) The effectiveness of the Internal Control System does not have a significant effect on fraud prevention and (4) Auditor Competence, Individual Morality and Internal Control System Effectiveness simultaneously have a significant influence on fraud prevention.

ANALYSIS OF BANKRUPTCY PREDICTION WITH COMPARISON OF SPRINGATE AND ZMIJEWSKI MODELS ON STATE-OWNED COMPANIES IN THE INFRASTRUCTURE SECTOR LISTED ON THE IDX Dea Selvani; Afrah Junita; Tuti Meutia
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 2 No. 5 (2022): September
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v2i5.1234

This study aims to determine the prediction of potential bankruptcy in State-Owned Enterprise companies in theInfrastructure sector listed on the Indonesia Stock Exchange using the Springate and Zmijewski models. The data used in this study are the company's financial statements published on the Indonesia Stock Exchange. Popolasi in this study is all 9 companies of State-Owned Enterprises in the Infrastructure sector listed on the Indonesia Stock Exchange. Sampling technique using purposive sampling, so that 7 companies can be used as research samples. The data analysis method uses bankruptcy prediction models including Springate and Zmijewski and uses different tests on both prediction models with normality test and Kruskal-Wallis H test. The results showed that the springate prediction model predicts more companies that have the potential to go bankrupt while the zmijewski model does not, the springate model has an accuracy rate of 67% in predicting bankruptcy, while the zmijewski model is only 29%, so in this study the springate model is the most appropriate model to predict company bankruptcy..

KETEPATAN PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN SUBSEKTOR TELEKOMUNIKASI Perdana, Gilang; Fuad, Muhammad; Meutia, Tuti
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 2 (2023): Mei 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i2.24035

This study examines the effect of profitability, capital structure, and company size on the timeliness of financial statements submission of telecommunications sub-sector companies listed on the IDX. Profitability is measured by Return on Assets (ROA), capital structure by Debt to Equity Ratio (DER), and company size by log total assets. The data used in this study are the financial reports of companies in the telecommunication sub-sector for the 2007-2021 period. Logistic regression analysis is used as an analysis method. The results found that the profitability and company size had a negative and insignificant effect on the timeliness of financial statements submission. Meanwhile, the capital structure has a positive and insignificant effect on the timeliness of financial statements submission. Simultaneously, profitability, capital structure, and company size do not affect the timeliness of financial statements submission.

Management Strategy of Wase Glee in Disaster Mitigation for Sustainable Village Economic Development Tuti Meutia; Mayang Murni; Muhammad Salman; Nurul Kahfi Lubis; Eva Andriani
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2120

Forest governance in Aceh has long been supported by customary institutions such as Lembaga Adat Uteuen, yet the operational role of wase glee in disaster mitigation and sustainable village economic development remains underexplored. Previous studies have mainly emphasized the cultural and legal recognition of customary forest systems, with limited attention to how customary economic mechanisms function in disaster risk reduction and local economic governance. This study aims to analyze the management of wase glee as a customary mechanism in disaster mitigation and its potential contribution to sustainable village economic development in East Aceh Regency. This research employed a qualitative descriptive approach in Gampong Sembuang, Serbajadi Subdistrict. Data were collected through observation, semi-structured interviews, and documentation involving customary leaders, village officials, and forest-dependent community members selected through purposive sampling. The data were analyzed using thematic analysis, supported by triangulation to ensure validity. The findings reveal that wase glee has not functioned effectively because customary authority has weakened, formal village regulations are absent, and forest resource utilization has shifted from collective customary control to individual and religious-based practices. Analytically, this decline reflects an institutional transformation in which customary norms have lost their regulatory capacity over forest use, disaster prevention, and collective economic benefit distribution. As a result, forest resources remain weakly supervised, while their potential contribution to ecological risk reduction and village income is unrealized. This study positions wase glee as a potential hybrid governance mechanism integrating local wisdom, community-based disaster risk reduction, and sustainable village economic development.

Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Kebijakan Dividen Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Isma Wati; Tuti Meutia; Nurliza Lubis
Journal Research of Economic and Bussiness Vol. 5 No. 02 (2026): Juli 2026
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-reb.v5i02.1695

This study aims to analyze the effect of profitability, leverage, and company size on dividend policy in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2024 period. This study uses a quantitative approach. In this study, profitability is measured by the Return on Assets (ROA) ratio, leverage is calculated using the Debt to Equity Ratio (DER), while company size (Size) is determined based on total assets. Dividend policy as the dependent variable is measured through the Dividend Payout Ratio (DPR). The population in this study amounted to 91 energy sector companies listed on the IDX during the study period. The sampling technique applied was purposive sampling, namely a method of selecting samples based on certain criteria that have been determined by the researcher. By using this method, 70 samples were obtained from 10 companies in the energy sector during the observation period. Data analysis in this study includes classical assumption testing and multiple linear regression analysis using the SPSS program. The results of the tests that have been conducted indicate that profitability (ROA), leverage (DER), and company size (Size) either partially or simultaneously have no significant effect on dividend policy in energy sector companies on the IDX. These findings suggest that dividend policy is more influenced by factors outside the research model. Keywords: Dividend Policy, Profitability, Leverage, Firm Size

Pengaruh Kesadaran Wajib Pajak, Sanksi Perpajakan Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak (Studi Pada Wajib Pajak Kendaraan Bermotor di Kota Langsa) Muhardila Irfana; Yani Rizal; Tuti Meutia
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3505

This study aims to determine the effect of Taxpayer Awareness, Tax Sanctions and Fiscus Services on Taxpayer Compliance in Langsa City. The number of samples used in this study were 100 respondents who were calculated based on the Slovin formula with the method of determining the sample was random sampling. The data obtained were analyzed using the SPSS (Statistical Package For Social Sciences) analysis technique. The equation model analyzed is multiple linear regression analysis, classical assumption test and hypothesis testing (t test, F test and Determination Coefficient (R2)). The results of this study indicate that (1) Taxpayer awareness has a significant effect on Taxpayer Compliance, (2) Tax Sanctions have no significant effect on Taxpayer Compliance, (3) Fiscus Services do not have a significant effect on Taxpayer Compliance, (4) Taxpayer Awareness, Tax Sanctions and Fiscus Services simultaneously have a significant effect on Taxpayer Compliance.

Pengaruh Literasi Keuangan Dan Cognitive Style Terhadap Pengelolaan Keuangan Pada UMKM Dikota Langsa Maya Sumarni; Tuti Meutia; Nasrul Kahfi Lubis
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 2: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3639

This study aims to determine the effect of financial literacy and cognitive style on financial management in UMKM in Langsa City. The population of this study is all UMKM business actors in Langsa City, totaling 23,079 UMKM. The sampling technique uses the Stratified Sampling method where all UMKM actors are the sample. Data collection was carried out by distributing questionnaires to 100 respondents. The data obtained were then analyzed using SPSS (Statistical Package for the Social Sciences). The results of the research simultaneously show that financial variables and cognitive style together have a significant influence on UMKM financial management in Langsa City. While partially the financial literacy variable has no positive and significant effect on financial management of UMKM in Langsa City. And the cognitive style variable also has no positive and significant effect on financial management for UMKM in Langsa City. Finally, financial literacy and cognitive style together have a positive and significant effect on financial management for UMKM in Langsa City.

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