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<![CDATA[Pengaruh Latar Belakang Pendidikan terhadap Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik di UMKM Kota Langsa ]]>
<![CDATA[Nasrul Kahfi Lubis]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 1 No 1 (2020) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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<![CDATA[Tujuan dilakukan penelitian ini adalah untuk mengetahui pengaruh Latar Belakang pendidikan terhadap Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) pada Usaha Mikro, Kecil dan Menengah (UMKM) di Kota Langsa. Sampel penelitian diambil dengan metode stratified sampling. Jumlah sampel yang digunakan dalam penelitian sebanyak 73 responden. Analisis data menggunakan Analisis Regresi Linear berganda dengan Y= 3.281 + 0.009X1. Hasil uji t menunjukan bahwa Latar Belakang pendidikan tidak berpengaruh signifikan terhadap Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP). Hasil uji koefisisen deternimasi menunjukkan kontribusi variabel Latar Belakang pendidikan mempengaruhi Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) sebesar 43.4%, sisanya sebesar 56.6 % dipengaruhi oleh variabel yang tidak diteliti dalam penelitian ini.]]>
<![CDATA[PENGARUH EFEKTIVITAS, KEPERCAYAAN DAN KEAHLIAN PENGGUNAAN TEKNOLOGI SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN PT PERKEBUNAN NUSANTARA I DI KOTA LANGSA ]]>
<![CDATA[Agustina Nurul Fajriah]]>;
<![CDATA[Muhammad Rizqi Zati]]>;
<![CDATA[Nasrul kahfi Lubis]]>;
<![CDATA[Fitri Febriani]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 2 No 5 (2021) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v2i5.4314
<![CDATA[The purpose of this study was to examine the effect of effectiveness, trustworthiness and expertise in the use of accounting information system technology on the performance of PT Perkebunan Nusantara I employees in Langsa City. This type of research is quantitative. The population in this study are all employees at PT Perkebunan Nusantara I who use accounting information system technology. The sample was determined based on the proportionate stratified random technique with 76 employees as respondents. Methods of data collection using a questionnaire. The data analysis method used is multiple linear regression. The results showed that (1) the effectiveness of the use of accounting information system technology had a positive and insignificant effect on employee performance, (2) trust in the use of accounting information system technology had a positive and significant effect on employee performance, (3) expertise in the use of accounting information system technology had an effect on positive is not significant, (4) Effectiveness, Trust, and Expertise in Using Accounting Information System Technology have a positive and significant effect on Employee Performance.]]>
<![CDATA[DETERMINAN EKSISTENSI UMKM DENGAN BANTUAN PEMERINTAH UNTUK USAHA MIKRO SEBAGAI VARIABEL MODERASI (Studi Kasus pada UMKM di Kota Langsa) ]]>
<![CDATA[Ananda Intan Sari]]>;
<![CDATA[Dewi Rosa Indah]]>;
<![CDATA[Nasrul kahfi Lubis]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 1 (2022) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v3i1.4596
<![CDATA[This research aims to find out the influence of entrepreneurship experience and financial management system on the existence of UMKM with government assistance for micro-businesses as a moderation variable (study on UMKM in Langsa City). The population of this study is the UMKM actors in Langsa City as many as 23,079 UMKM. Sampling techniques using purposive sampling methods as well as in determining samples used slovin formula. Data collection is done by distributing questionnaires to 100 respondents. The data obtained is then analyzed using SPSS (Statistical Package for the Social Science). The research method used is quantitative research and is analyzed using Moderated Regression Analysis (MRA). The results of this study show that the experience of entrepreneurship has a positive and significant effect on the existence of UMKM, financial management systems have a positive and significant effect on the existence of UMKM, government assistance for micro-businesses has a positive and significant effect on the existence of UMKM, government assistance for micro-businesses cannot moderate the influence of entrepreneurship experience positively and significantly on the existence of UMKM, government assistance for micro-businesses can moderate the positive and significant influence of the financial management system on the existence of UMKM, government assistance for micro-businesses can moderate the influence of entrepreneurship experience and financial management system positively and significantly on the existence of UMKM.]]>
<![CDATA[DETERMINAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DI KOTA LANGSA ]]>
<![CDATA[Maya Cantika]]>;
<![CDATA[Dewi Rosa Indah]]>;
<![CDATA[Nasrul Kahfi Lubis]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 2 No 5 (2021) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v2i5.4628
<![CDATA[Penelitian ini bertujuan untuk mengetahui determinan akuntabilitas kinerja instansi pemerintah. Jenis penelitian ini adalah kuantitatif. Populasi dan sampel penelitian yaitu seluruh SKPK di Kota Langsa. Sampel ditentukan berdasarkan teknik sampling jenuh dengan responden sebanyak 90 orang. Metode pengumpulan data menggunakan kuesioner. Metode analisis data yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil penelitian ini menunjukkan bahwa Kejelasan Sasaran Anggaran berpengaruh positif dan signifikan terhadap Akuntabiliras Kinerja Instansi Pemerintah, Ketaatan Pada Peraturan Perundangan berpengaruh positif dan signifikan terhadap Akutabilitas Kinerja Instansi Pemerintah, Transparansi berpengaruh positif dan signifikan terhadap Akuntabilitas Kinerja Instansi Pemerintah, Kejelasan Sasaran Anggaran, Ketaatan Pada Peraturan Perundangan, dan Transparansi dengan nilai Fsig 0,000< 0,05 secara simultan berpengaruh terhadap Akuntabilitas Kinerja Instansi Pemerintah.]]>
<![CDATA[PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, TEKNOLOGI INFORMASI DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS INFORMASI PELAPORAN KEUANGAN (Studi Pada SKPK di Kota Langsa) ]]>
<![CDATA[Andre Revaldo]]>;
<![CDATA[Nasrul Kahfi Lubis]]>;
<![CDATA[Afrah Junita]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 2 No 6 (2021) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v2i6.4669
<![CDATA[This study aims to determine the effect of applying government accounting standards, information technology and internal control to the quality of financial reporting information in SKPK in Langsa City. The method used in this study is a quantitative method using the help of SPSS 24. The population in this study were all 30 SKPK in Langsa City. Methods of data collection by distributing questionnaires and by using measuring tools in the form of validity and reliability tests. The analytical method used is multiple linear regression analysis using hypothesis testing, namely t test and F test. The results of the t test show that (1) the application of government accounting standards has a significant effect on the quality of financial reporting information, (2) information technology has a significant effect on the quality of financial reporting information, (3) Internal control has no significant effect on the quality of financial reporting information. The results of the F test show that the application of government accounting standards, information technology and internal control simultaneously has a significant effect on the quality of financial reporting information.]]>
<![CDATA[FAKTOR – FAKTOR YANG MEMPENGARUHI PERSISTENSI LABA PADA PERUSAHAAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BEI ]]>
<![CDATA[Dona Friski Sinulingga]]>;
<![CDATA[Muhammad Fuad]]>;
<![CDATA[Nasrul Kahfi Lubis]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 2 (2022) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v3i2.5488
<![CDATA[This study aims to discuss the effect of Cash Flow Volatility, Accrual Size and Debt Level on Earnings Persistence in Infrastructure sector companies listed on the IDX for the period 2010 – 2019. The data used in this study uses secondary data obtained from the published financial statements of Infrastructure sector companies. . The data analysis method used was multiple linear regression and used statistical tools, namely SPSS (Statistical Package for the Social Science) software. The results show that Cash Flow Volatility has a positive but not significant effect on Earning Persistence, Accrual Size has a negative and significant effect on Earning Persistence, Debt Level has a negative and significant effect on Earning Persistence. And Cash Flow Volatility, Accrual Size and Debt Level simultaneously have a significant effect on Earning Persistence.]]>
<![CDATA[PENGARUH INTENSITAS MODAL, DIVIDEN PAYOUT RATIO DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI (Studi Pada Perusahaan Sektor Energi Yang Terdaftar Di BEI) ]]>
<![CDATA[Abdil alfaresi]]>;
<![CDATA[Muhammad Fuad]]>;
<![CDATA[Nasrul Kahfi Lubis]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 3 (2022) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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<![CDATA[This study intends to discuss the Effect of Capital Intensity, Dividend Payout Ratio and Financial Distress on Accounting Conservatism (Study on Energy Sector Companies listed on the IDX). This research was conducted at energy sector companies listed on the Indonesia Stock Exchange (IDX) using secondary data obtained from the company's published financial statements. The data analysis method used is multiple linear regression and using statistical tools, namely SPSS (Statistical Product And Service Solutions) software. The results of this study indicate that Capital Intensity has a positive and significant effect on Accounting Conservatism, Dividend Payout Ratio has a negative and significant effect on Accounting Conservatism, Financial Distress has a positive but not significant effect on Accounting Conservatism and Capital Intensity, Dividend Payout Ratio and Financial Distress simultaneously have a significant effect. against Accounting Conservatism]]>
<![CDATA[PENGARUH TINGKAT KEAHLIAN DAN EFEKTIVITAS SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA USAHA KECIL, DAN MENENGAH (UKM) DI KOTA LANGSA DAN PEMANFAATAN TEKNOLOGI SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Karina Chairunnisa]]>;
<![CDATA[Dewi Rosa Indah]]>;
<![CDATA[Nasrul Kahfi Lubis]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 6 (2022) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v3i6.6173
<![CDATA[The purpose of this study was to determine the effect of Expertise Level, and Effectiveness of Accounting Information Systems (AIS) on the Performance of Small and Medium Enterprises (SMEs) in Langsa City through the Utilization of Information Technology. The research sample was taken by stratified sampling method. The number of samples used in the study were 96 respondents. Data analysis used path analysis with 2 equations, namely: I = 10,430 + 0,200 X1 + 0,315 X2 and Y = 6,916 + 0,138 X1 + 0,281 X2 + 0,242 I. Path analysis test results equation 1 shows the level of expertise and effectiveness of accounting information systems (SIA) ) has a significant effect on the use of information technology, while equation 2 shows the level of expertise and effectiveness of accounting information systems (AIS) and the use of information technology has a significant effect on the performance of small and medium enterprises (SMEs). The results of the Sobel test of the use of Information Technology can mediate the effect of Expertise Level with a t-count value = 2.32251 and AIS Effectiveness with a t-count value = 2.14403 on the performance of Small and Medium Enterprises. The results of the coefficient of determination test show the contribution of equation 1 to the value of the correlation coefficient (R) of 0.407 and determination (R2) of 0.166 or 16.6% while the remaining 83.4% is influenced by other variables, and equation 2 the value of the correlation coefficient (R) of 0.637 and determination (R2) of 0.405 or 40.5% while the remaining 59.5% is influenced by other variables.]]>
<![CDATA[PENGARUH MODAL USAHA, PENGGUNAAN INFORMASI AKUNTANSI, DAN LITERASI FINANSIAL TERHADAP KEBERHASILAN UMKM DI KOTA KUALASIMPANG ]]>
<![CDATA[Fitri Wahyuni Wulan Dari]]>;
<![CDATA[Dewi Rosa Indah]]>;
<![CDATA[Nasrul Kahfi Lubis]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 3 (2022) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v3i3.6174
<![CDATA[The purpose of this study was to determine the effect of venture capital, use of accounting information, and financial literacy on business success in Micro, Small and Medium Enterprises (MSMEs) in Kualasimpang City. The research sample was taken by purposive sampling method. The number of samples used in the study were 94 respondents. Data analysis using Multiple Linear Regression Analysis with Y = 16,416 + 0.249x1 + 0.101x2 + 0.344x3. The results of the t test are known that business capital has a significant effect on business success in MSMEs in Kualasimpang City with a tsig value. 0.000 < 0.05 and the hypothesis is accepted, the use of accounting information has a significant effect on business success in MSMEs in Kualasimpang City with a tsig value. 0.032 <0.05 and the hypothesis is accepted, and financial literacy has a significant effect on business success in MSMEs in Kualasimpang City with a tsig value. 0.000 < 0.05 and the hypothesis is accepted. The results of the F test show that Business Capital, Use of Accounting Information, and Financial Literacy simultaneously have a significant effect on the success of MSMEs in Kualasimpang City with the Fsig value. 0.000 < 0.05. The results of the coefficient of determination test show that the contribution of the variables of working capital, use of accounting information, and financial literacy affect business success in MSMEs in Kualasimpang City by 51.1%, while the remaining 48.9% is influenced by other variables not examined in this study.]]>
<![CDATA[DETERMINAN KREDIT MACET PADA BUMK DI KECAMATAN KUTAPANJANG KABUPATEN GAYO LUES ]]>
<![CDATA[Riska Armaya -]]>;
<![CDATA[Iqlima Azhar]]>;
<![CDATA[Nasrul kahfi Lubis]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 5 (2022) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v3i5.6317
<![CDATA[This study aims to determine the factors that affect bad loans at BUMK in Kutapanjang District, Gayo Lues Regency. The population of this research is the recipients of the BUMK savings and loan funds in the Kutapanjang sub-district. The sampling technique used purposive sampling method. Data collection was done by distributing questionnaires to 64 respondents. The data obtained were then analyzed using SPSS (Statistical Package for the Social Science). The research method used is a quantitative method. The results of this study indicate that business conditions have a positive and significant effect on BUMK bad loans, community income has a positive and significant effect on BUMK bad loans and community character has a positive and significant effect on BUMK bad loans in Kutapanjang District, Gayo Lues Regency. Based on the experience of researchers in this research process, there are several limitations in this study such as the number of research respondents who are not many so that they are still not sufficient to answer the actual situation and when collecting information and data through questionnaires there are some people who do not want to fill out the questionnaire. Then for further researchers it is recommended to add a few more variables such as the community's ability to manage the business, the firmness of the BUMK management]]>
