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PENGARUH KESADARAN MEMBAYAR PAJAK DAN PEMAHAMAN TENTANG PERPAJAKAN TERHADAP MINAT MEMBAYAR PAJAK PADA WAJIB PAJAK ORANG PRIBADI Ainul Yusna Harahap; Nurliza Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 3 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i3.8003

This study aims to determine the effect of tax awareness and understanding of taxation on interest in paying taxes on individual taxpayers in Langsa City. The population used in this study was 100 personal taxpayers registered at KPP Kota Langsa, with non-employee criteria registered at the Langsa City Tax Service Office and randomly selected. The tests carried out in data analysis are instrument validity and reliability tests, classical acceptance tests in the form of normality tests, multicollinearity tests, and heteroscedasticity tests. In this case, the hypothesis tests used are determination coefficient tests, regression tests, and multiple linear regression tests. The data collection method uses questionnaires processed with SPSS version 23. The results of this study are the results of multiple linear regression equations, it is known that awareness of paying taxes and understanding taxation have a positive influence on interest in paying taxes in Langsa City. The results of the T-test, it is known that the awareness of paying taxes and understanding of taxation has a significant partial effect on the interest in paying taxes in Langsa City. The results of the coefficient of determination test are known that the awareness of paying taxes and understanding of taxation is 60% of the interest in paying taxes. While the remaining 36.1% was influenced by other variables that were not studied in this study.

PENGARUH EFIESIENSI OPERSIONAL, LIKUIDITAS DAN KECUKUPAN MODAL TERHADAP LABA BERSIH PADA PT BANK MUAMALAT INDONESIA, Tbk Nindi Pratiwi; Muhammad Salman; Ainul Yusna Harahap
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 3 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i3.8045

The research was conducted with the aim of knowing the effect of operational efficiency, liquidity and capital adequacy on net income. This type of research is quantitative. The population and research sample are the annual financial reports of PT Bank Muamalat Tbk for 2012-2021. Operational efficiency is proxied by operating expenses and operating income (BOPO), liquidity is proxied by Financing to Deposit Ratio (FDR), capital adequacy is proxied by Capital Adequacy Ratio (CAR) and net profit is proxied by Net Profit Margin (NPM). The data analysis method used is the classical assumption test and multiple linear regression analysis using SPSS as an analytical tool. The results of this study state that operational efficiency has no effect on net income, liquidity has a significant effect on net income and capital adequacy has no effect on net income. This research still has limitations, especially the variables studied. Further research is suggested to add other independent variables to measure net income such as financing risk, third party funds, and total assets. In addition, it is also necessary to expand the research object to include more and increase the research period so that it is hoped that better and more accurate research results will be obtained

Determinan Keputusan Nasabah Menggunakan Produk Rahn Pada PT Pegadaian Syariah Sungai Liput Liya Kartika; Muhammad Salman; Ainul Yusna Harahap
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 5 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i5.8279

The research was conducted with the aim of finding out the influence of service quality, ease of transactions and estimated value on customers' decisions to use rahn products at PT Pegadaian Syariah Sungai Liput. This type of research is quantitative, the data source used is primary data. The population and sample for this research are Rahn customers at Pegadaian Sungai Liput, totaling 1,949 people as the population, and 96 respondents as the sample in this research which was calculated based on the Slovin formula. The data obtained was analyzed using SPSS (Statistical Package For Social Sciences) analysis techniques. The equation model analyzed is multiple linear regression analysis, classical assumption tests and hypothesis testing (T test, F test and coefficient of determination (R2). The research results show that partially service quality and estimated value have a significant positive effect on customers' decisions to use Rahn products, while ease of transaction has no effect on the customer's decision to use Rahn products. Simultaneously all independent variables, namely service quality, ease of transaction and estimated value together have a significant positive influence on the customer's decision to use Rahn products. Future researchers can use even more variable variables outside Variants of estimated value, costs and services influence customers' decisions to use rahn products at PT Pegadaian Sungai Liput. This is because, in this study, these three variables were only able to explain 34.1% of variations in customer decisions. This study has problem limitations. namely, the research only looks at the influence of service quality, ease of transactions, and estimated value as variables in revealing customers' decisions to use Rahn products. The research was conducted with the aim of finding out the influence of service quality, ease of transactions and estimated value on customers' decisions to use rahn products at PT Pegadaian Syariah Sungai Liput. This type of research is quantitative, the data source used is primary data. The population and sample for this research are Rahn customers at Pegadaian Sungai Liput, totaling 1,949 people as the population, and 96 respondents as the sample in this research which was calculated based on the Slovin formula. The data obtained was analyzed using SPSS (Statistical Package For Social Sciences) analysis techniques. The equation model analyzed is multiple linear regression analysis, classical assumption tests and hypothesis testing (T test, F test and coefficient of determination (R2). The research results show that partially service quality and estimated value have a significant positive effect on customers' decisions to use Rahn products, while ease of transaction has no effect on the customer's decision to use Rahn products. Simultaneously all independent variables, namely service quality, ease of transaction and estimated value together have a significant positive influence on the customer's decision to use Rahn products. Future researchers can use even more variable variables outside Variants of estimated value, costs and services influence customers' decisions to use rahn products at PT Pegadaian Sungai Liput. This is because, in this study, these three variables were only able to explain 34.1% of variations in customer decisions. This study has problem limitations. namely, the research only looks at the influence of service quality, ease of transactions, and estimated value as variables in revealing customers' decisions to use Rahn products.

DETERMINAN PEMBIAYAAN MUDHARABAH PADA PT BCA SYARIAH Arisa Agustina; Muhammad Salman; Ainul Yusna Harahap
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 5 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i5.8591

The research aims to determine the effect of third party funds, capital adequacy ratio and return on assets on mudharabah financing. This type of research is quantitative. The research population and sample is the annual financial report of PT BCA Syariah for 2013-2022. The data analysis method used is the classical assumption test and multiple linear analysis using SPSS as an analysis tool. The results of this study show that partially Third Party Funds (DPK) and Capital Adequacy Ratio (CAR) have a positive and significant effect on mudharabah financing and Return On Assets (ROA) has no effect on mudharabah financing. Meanwhile, simultaneously, all independent variables, namely third party funds, capital adequacy ratio and return on assets together have a significant positive influence on mudharabah financing. This research still has limitations, especially the variables studied. Further research is suggested to add other independent variables to explain their effect on mudharabah financing such as Non-Performing Financing, To Deposit Ratio, and Inflation. In addition, it is also necessary to expand the research object to include more and increase the research period so that it is hoped that better and more accurate research results will be obtained.

Dampak Perkembangan Ekonomi Digital terhadap Pertumbuhan Sektor E-commerce di Indonesia: Perspektif Teknologi, Konsumen, dan Regulasi Lubis, Nurliza; Ainul Yusna Harahap; Rahmad Tantawi; Nuri Aslami; Tina Novianti Sitanggang
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i2.10649

This study examines the impact of digital economic development on the growth of the e-commerce sector in Indonesia, focusing on the roles of digital technology, consumer behavior, and government regulation. Based on data from Google, Temasek, and Bain & Company (2023), Indonesia's e-commerce transaction value increased significantly from USD 21 billion in 2019 to USD 77 billion in 2022, contributing 8.9% to GDP in 2023. Using a quantitative method and surveys of 150 respondents consisting of e-commerce companies and consumers, multiple regression analysis results indicate that consumer behavior has the greatest influence (β = 0.467; p < 0.05), followed by digital technology (β = 0.325; p < 0.05) and government regulation (β = 0.178; p < 0.05). The model explains 73.2% of the variability in e-commerce growth, with the remaining 26.8% influenced by other external factors. This study has limitations regarding the sample size, focus on specific variables, and reliance on quantitative methods. Future researchers are advised to broaden the scope of the study, consider additional relevant variables, and employ more diverse approaches to obtain more comprehensive results. This study highlights the need for collaboration among governments, businesses, and consumers to create an inclusive and sustainable e-commerce ecosystem.

DETERMINAN MINAT INVESTASI MAHASISWA AKUNTANSI UNIVERSITAS SAMUDRA PADA PASAR MODAL Reza Juliansyah; Azhar, Iqlima; Ainul Yusna Harahap
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 4 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i4.12189

on the Investment Interest of Accounting students at the Faculty of Economics and Business, Universitas Samudra. Using a quantitative method, data were collected through questionnaires measured by a Likert scale. The population consisted of 213 Accounting students, and purposive sampling with Slovin’s formula was used to select a sample of 139 respondents. Multiple linear regression analysis was conducted with SPSS software. The results indicate that both investment knowledge and investment motivation have positive and significant effects on investment interest, both individually and simultaneously. However, this study is limited by its narrow variable scope, lack of differentiation based on respondents’ investment experience, and limited exploration of the campus environment’s role. Therefore, future research is recommended to include additional variables, distinguish respondents by investment experience, and further investigate the influence of the learning environment on investment interest.

Peran Inklusi Keuangan dalam Memediasi Pengaruh Ekonomi Kreatif dan Blue Economy terhadap Kesejahteraan Ekonomi Nelayan Pesisir Lubis, Nurliza; Ainul Yusna Harahap; Najihatul Faridy; Muh Rifai Arrasyid
Jurnal Bisnis dan Kewirausahaan Vol. 21 No. 3 (2025): JBK-Jurnal Bisnis dan Kewirausahaan
Publisher : Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jbk.v21i3.185-198

This study aims to analyze the influence of Creative Economy and Blue Economy on the Economic Welfare of Coastal Fishermen, with Financial Inclusion as a mediating variable. Langsa City, Aceh, was chosen as the research site due to its significant marine potential, yet facing a decline in the number of fishermen from 3,194 in 2023 to 2,359 in 2024, despite the increasing contribution of the fisheries sector to regional GDP. This phenomenon highlights the need for an inclusive and sustainable coastal economic development strategy. A quantitative approach was employed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4. A total of 150 fishermen were selected using Slovin’s formula and purposive sampling. The analysis covered outer model evaluation (validity and reliability) and inner model testing (direct effects, moderation, and mediation). The results reveal that the Blue Economy has a positive and significant effect on fishermen’s welfare, while the Creative Economy shows no significant effect. Financial Inclusion positively and significantly influences welfare, but its interaction with the Blue Economy is negative, indicating potential overcapitalization risks if financing is not environmentally sustainable. Mediation by Financial Inclusion is also significantly negative for the Blue Economy pathway, but not significant for the Creative Economy pathway. This study emphasizes the importance of strengthening the Blue Economy, providing supportive ecosystems for the creative economy, and implementing sustainability-based financial inclusion (green finance) to improve fishermen’s welfare without compromising marine ecosystems.

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