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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 Opini Auditor Dan Jumlah Komite Audit Terhadap Audit Delay Dengan Auditor Switching Sebagai Variabel Intervening Dila Anindya Irene; Muhammad Salman; 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.v3i2.3466

Abstract

This study aims to find out the influence of auditor's opinion and the number of audit Committees on Audit delay and Auditor switching as intervening variables in trading, services and investment companies listed in the Sharia stock index in 2011-2020. The population of this study was 89 trading,services and investment companies listed on the Sharia stock index in 2011-2022. The sampling method used was purposive sampling method, so that 9 sample companies were obtained. The data analysis method used is classical assumption test, path analysis test and sobel test using SPSS (Statistical Package for the Social Science) as an analysis tool. The results of this study stated that the auditor's opinion and the number of audit committees did not significantly affect the auditor switching. Auditor switching, auditor opinion and number of audit Committee did not significantly affect audit delay. Switching auditors cannot mediate the effect of auditor's opinion and the number of audit Committees on audit delay. The limitation of this study is the lack of the latest references and the latest theories about Auditor switching and audit delay. Suggestions from this study that investors pay more attention to the condition of the company compared with the auditor's opinion. Because it does not mean if the opinion given by the auditor other than Unqualified the company has a bad reputation because many other aspects can be seen and assessed from the company's performance other than the auditor's opinion.
Pengaruh Ukuran Perusahaan, Stabilitas Keuangan, Tekanan Eksternal Terhadap Kecurangan Laporan Keuangan (Studi Kasus Pada Perusahaan Industri Barang Konsumsi Sub Sektor Makanan Dan Minuman Yang Terdaftar di BEI) Yuliana Gultom; Tuti Meutia; Iqlima Azhar
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.v3i2.3469

Abstract

The subject of this study is the company’s size, financial stability, and the influence of external factors on financial statement fraud. In this study, using quantitative methods. The population and research sample consisted of all food and beverage businesses listed on the IDX of the Indonesian Stock Exchange. Multiple linear regression on this study was used with the help of SPSS. This research the regression equation is: Y= 5,792 + 0,003X1 – 0,011X2 + 0,015X3. Firm size has a positive but not significant value of financial statement fraud, according to these findings stability one’s finances has negative but not significant value, and external pressure has a significant and positive impact value on financial statement fraud. Simultaneously company size, financial stability, and external pressure all have a significant impact on fraudulent financial statement. The lack of recent references and the most recent theories regarding firm size, financial stability, and external pressure are the study’s recommendations will focus on the variables and other factors that influence financial statement fraud so that business actors can achieve financial stability and avoid fraud. To avoid fraud pressure from outside.
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.
Pengaruh Struktur Modal, Ukuran Perusahaan, dan Likuiditas Terhadap Profitabilitas Perusahaan Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia Julfadli Alhami; 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.v5i02.1733

Abstract

This study aims to analyze the influence of capital structure, firm size, and liquidity on the profitability of technology sector companies listed on the Indonesia Stock Exchange (IDX). Profitability is measured using Return on Assets (ROA), capital structure via the Debt to Equity Ratio (DER), firm size via the natural logarithm (Ln) of total assets, and liquidity via the Current Ratio (CR). This study employs a quantitative research approach using secondary data. The population consists of 46 technology sector companies listed on the IDX. The sample was selected using a purposive sampling technique, resulting in 48 observations derived from 8 technology companies listed on the IDX over the 2019–2024 period. The analysis methods used include multiple linear regression and classical assumption testing, comprising the t-test, F-test, and coefficient of determination test. The results indicate that, individually (partially), capital structure and liquidity have a positive and significant effect on profitability, whereas firm size does not have a significant effect. Simultaneously, the three variables significantly influence profitability, with a significance value of 0.000. The coefficient of determination shows that 99.3% of the variation in profitability can be explained by the research model. The study's implications highlight the importance of managing capital structure and liquidity to enhance the profitability of technology sector companies. Keywords: Capital Structure, Firm Size, Liquidity, Profitability
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

Abstract

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.
The Effect of Digital Banking Adoption and Fintech Competition on The Profitability of Conventional Commercial Banks in Indonesia Indah Berutu; Tuti Meutia; Agustina Nurul Fajriah
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 7 No. 1 (2026): International Journal of Trends in Accounting Research (IJTAR), May 2026
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v7i1.1349

Abstract

This study aims to examine the effect of digital banking adoption and fintech competition on the profitability of conventional commercial banks in Indonesia. The rapid growth of financial technology has prompted banks to accelerate their digital transformation amid increasing competitive pressure from fintech firms. This study uses a quantitative method with an associative-causal approach. The data used is secondary data from the financial statements of banks listed on the Indonesia Stock Exchange for the 2019–2024 period. The sample comprises 8 banking companies selected through purposive sampling based on predetermined criteria aligned with the study's objectives. Data analysis was carried out using multiple linear regression. The results show that the adoption of digital banking had a positive effect on profitability (p=0.019), while fintech competition had a significant negative effect (p=0.017). Simultaneously, the two variables had a significant effect on bank profitability, with a value of 0.013. This study shows that increasing digitalization can improve banks' financial performance, but competition from fintech is a challenge that the banking industry needs to anticipate.
Pengaruh Pemahaman Akuntansi dan Dukungan Pemerintah terhadap Implementasi SAK EMKM pada UMKM Kota Langsa Kiki Anggraini; Tuti Meutia; Nurliza Lubis
Jurnal Akuntansi dan Sistem Informasi Vol. 1 No. 3 (2026): Edisi: April-Juni
Publisher : Pustaka Bangsa Indonesia

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

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pemahaman akuntansi, dukungan pemerintah, dan kesiapan UMKM terhadap implementasi Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) pada UMKM di Kota Langsa. Jenis penelitian ini adalah penelitian kuantitatif. Data yang digunakan merupakan data primer yang diperoleh melalui penyebaran kuesioner kepada pelaku UMKM di Kota Langsa. Sampel penelitian berjumlah 99 responden yang ditentukan menggunakan rumus Slovin dengan teknik simple random sampling. Teknik analisis data yang digunakan meliputi uji kualitas data, uji asumsi klasik, dan analisis regresi linier berganda dengan bantuan program SPSS 25. Hasil penelitian menunjukkan bahwa secara parsial pemahaman akuntansi, dukungan pemerintah, dan kesiapan UMKM berpengaruh positif dan signifikan terhadap implementasi SAK EMKM. Secara simultan, pemahaman akuntansi, dukungan pemerintah, dan kesiapan UMKM berpengaruh signifikan terhadap implementasi SAK EMKM pada UMKM di Kota Langsa.
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Leverage Terhadap Penghindaran Pajak Pada Perusahaan Pertambangan yang Terdaftar di BEI Puja Raihani Puja Raihani; Muhammad Salman; Tuti Meutia
Journal Research of Economic and Bussiness Vol. 3 No. 02 (2024): Juli 2024
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v3i02.876

Abstract

This research aims to examine the effect of: (1) profitability on tax avoidance, (2) firm size on tax avoidance, (3) leverage on tax avoidance, (4) profitability, company size and leverage on tax avoidance simultaneously. This research is a quantitative research with the population in this research being 87 energy sector mining companies listed on the IDX, and a sample of 8 companies. The data analysis technique in this research uses descriptive statistical tests, classical assumption tests, t tests, simultaneous tests and determination tests (R2). The results of the t test for the profitability variable have a value of 0,004<0,05, which means that the profitability variable has a significant influence on tax avoidance.  The company size variable has a value of 0,000<0,05 which means that the company size variable has a significant influence on tax avoidance. The leverage variable has a value of 0.771 > 0.05, which means that the leverage variable does not have a significant influence on tax avoidance. The results of the F test obtained a value of 0.000 < 0.05, indicating that the variables used in this research simultaneously have a significant effect on tax avoidance. From the results of the coefficient of determination test, it was found that 30,3% of the dependent variable could be explained by the independent variable, while the remaining 69,7% was influenced by other factors not included in this research. Keywords: Profitability, Firm Size, Leverage, Tax Avoidance
Implication of PSAK 109 Treatment on Zakat Management Performance Muhammad Salman; Tuti Meutia; Mayang Murni; Iqlima Azhar; Muhammad Zainal Abidin
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 5 No. 6 (2025)
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22124088

Abstract

Abstract- Bibliometric analysis of the application of PSAK 109 treatment which has an impact on the performance of zakat management is a new issue that can be analyzed in the last 10 years. The treatment of PSAK 109 which is used as a guideline in the measurement, recognition, presentation and disclosure of zakat transactions in accordance with Islamic law can have an impact on the performance of zakat management. This study uses a method of comparison and search of Scopus indexed articles related to PSAK 109 and zakat management performance using the help of Harzing Publish or Perish and Mendeley to obtain and search for various related articles in a span of ten years. The results of the search show that until now research published in the Scopus indexed journal analyzed PSAK 109 and the performance of zakat management. Therefore, it is recommended that future research be conducted to re-analyze the role of PSAK 109 treatment on the performance of zakat management empirically in various zakat management institutions such as the amil zakat agency and other institutions that have the same characteristics.
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 -