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<![CDATA[Faktor-Faktor Yang Mempengaruhi Efektivitas Sistem Informasi Akuntansi Pada Opd Kabupaten Aceh Tamiang ]]>
<![CDATA[Indah Putri]]>;
<![CDATA[Afrah Junita]]>;
<![CDATA[Mayang Murni]]>
<![CDATA[ Transformasi: Journal of Economics and Business Management Vol. 3 No. 2 (2024): June : Journal of Economics and Business Management ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 Semarang ]]>
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DOI: 10.56444/transformasi.v3i2.1542
<![CDATA[The effectiveness of Accounting Information Systems is an indicator that measures the extent to which the target achievement of transforming data into information to support decision-making in government institutions. This research aims to investigate the impact of work experience, accounting understanding, and technological sophistication on the effectiveness of Accounting Information Systems. It was conducted using quantitative research methods with primary data from 72 respondents through questionnaires distributed to 24 OPDs in Aceh Tamiang District. Sampling was done using purposive sampling techniques. Data analysis was performed using multiple linear regression with IBM SPSS 25 application. The research findings indicate that work experience and accounting understanding significantly influence the effectiveness of Accounting Information Systems, while technological sophistication does not have a significant influence. However, collectively, these three factors have a significant impact on the effectiveness of Accounting Information Systems.]]>
<![CDATA[Literatur Review: Peran Penting Audit Investigatif Professional Judgment, dan Whistleblower Terhadap Pengungkapan Fraud ]]>
<![CDATA[Adelia Putri]]>;
<![CDATA[Thresia Agnes Monica Simarmata]]>;
<![CDATA[Mayang Murni]]>
<![CDATA[ Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 2 (2024): Juni : Kajian Ekonomi dan Akuntansi Terapan (KEAT) ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/keat.v1i2.131
<![CDATA[This study aims to evaluate the impact of three main factors, namely Investigative Audit, Professional Judgment, and Whistleblower on the level of disclosure of fraud cases at the Audit Board of the Republic of Indonesia, taking into account accounting and audit practices. The existence of fraud in a company's financial statements has a serious impact on the integrity of financial markets and investor confidence. Therefore, this study adopts a comprehensive approach to identify the factors that influence the likelihood of fraud disclosure. This research method involves an in-depth literature review to understand the concept and impact of Investigative Audit, Professional Judgment, and Whistleblower on fraud disclosure. The results of this study will provide better insight into the contribution of these factors to fraud disclosure. The practical implications of this research include increased understanding of the importance of implementing Investigative Audits in detecting and preventing fraud. In addition, this research is also expected to increase the role of Professional Judgment in the audit process, as well as strengthen the role of Whistleblowers as a valuable source of information in revealing fraudulent acts.]]>
<![CDATA[Pengaruh Corporate Governance Perception Index Terhadap Tingkat Financial Distress ]]>
<![CDATA[Mayang Murni]]>;
<![CDATA[Lily Karlina Nasution]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 2 (2024) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jensi.v8i2.10828
<![CDATA[Banking companies have a role as an intermediary institution because of the foundation in building a country's economy. Banking companies that implement good Corporate Governance practices tend to be free from bad things like financial distress. This research aims to observe the influence of Corporate Governance Perception Index on Level of Financial Distress in BUMN Banking Companies form 2018-2023. . The data used is secondary data from the financial reports of state-owned banking companies and was analyzed using linear regressions. The result showed that Corporate Governance Perception Index has a influence on Financial Distress with a value that tend to small 5,9% with a minus contant, its means that the effect of implementing good Good Corporate Governance does not greatly affect the level of Financial Distress in BUMN Banking Companies in Indonesia. This is a limitation in the study, namely the object of research on BUMN companies in Indonesia, where the majority of ownership by the Government so that control and assurance of the continuity of a company depends on Government policies and public interests, so as not to worry about things like the level of financial distress. Based on the limitations, one suggestion that can be given is to replace the object of research on private companies included in the ranking of the Indonesian Institute for Corporate Governance or the ASEAN Corporate Governance Scorecard, as well as adding other fundamental indicators in assessing the level of Financial Distress]]>
<![CDATA[DETERMINAN NILAI PERUSAHAAN PADA PT ANTAM, TBK ]]>
<![CDATA[Irwandi, Miladatul Husni]]>;
<![CDATA[Nasrul Kahfi Lubis]]>;
<![CDATA[Mayang Murni]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 5 (2024) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v5i5.10822
<![CDATA[This study aims to determine the influence of Corporate Social Responsibility (CSR) Disclosure, Company Size, and Profitability on Company Value at PT. Antam Tbk. The object of this research is PT Antam Tbk. The sampling technique used is saturated sampling. The data collection method is based on the company's historical data, namely the financial data audited by PT. Antam Tbk, which is listed on the Indonesia Stock Exchange (IDX) for the period 2009-2023. The data analysis method used in this research is multiple linear regression analysis using SPSS software. The results of this study show that the variable of Corporate Social Responsibility (CSR), company size and profitability disclosure has a positive and significant effect on the company value at PT. Antam Tbk. Simultaneously, the disclosure of corporate social responsibility (CSR), company size, and profitability have a significant effect on the company value at PT. Antam Tbk. Limitations in this study include a research period that is too long so that there is missing and incomplete data which ultimately affects the analysis and generalization of findings. based on these limitations, it can be suggested to conduct a comparative study or shorten the research period.]]>
<![CDATA[PENGARUH SISTEM INFORMASI AKUNTANSI, LITERASI KEUANGAN TERHADAP KOMPETENSI PENGURUS BUMG ]]>
<![CDATA[Himansi, Muhammad Rendy Alkhobir]]>;
<![CDATA[Tuti Meutia]]>;
<![CDATA[Mayang Murni]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 1 (2025) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v6i1.11039
<![CDATA[The purpose of the research that the author wants to achieve is to determine the influence of accounting information systems on the competence of BUMG administrators in Langsa Baro District. To find out the influence of financial literacy on the competence of BUMG administrators in Langsa Baro District. To find out the influence of accounting information systems and financial literacy on the competence of BUMG administrators in Langsa Baro District. The scope of the research discusses the influence of accounting information systems and financial literacy on the competence of BUMG administrators in Langsa Baro District. The type of data used in this study is quantitative data. The sample in this study is 48 respondents. The data analysis method used in this study is quantitative descriptive analysis using the help of the SPSS 25.0 statistical application. The results of the research are accounting information systems, financial literacy simultaneously has a significant effect on competence. Partially, the accounting information system has a significant negative effect on competence, but financial literacy has a positive and significant effect on the competence of BUMG administrators in Langsa Baro District. The limitation of this study is that this research is only carried out based on the location that can be reached by the researcher, so it is felt that the distribution of the questionnaire is not widespread. The data collection method carried out in this study is in the form of primary data and disseminated through questionnaires directly and online, but in its implementation there are still respondents who do not understand the content of the questionnaire. This research is limited to using only the variables of digital economy implementation, availability of working capital and financial literacy. The suggestions that can be given are that this research uses a data collection method through questionnaires distributed to respondents in each village in the Langsa Baro area. In the study, the number of samples that could be studied was only 48 questionnaires after the research instrument test was carried out. For the next researcher, it should be to expand the research so that more complete information about accounting information systems, financial literacy to competencies is obtained.]]>
<![CDATA[Impact of Financial Literacy, Transaction Interests and Financial Inclusion on Credit Decisions on Peer to Peer (P2P) Lending in the West Medan Sub-District ]]>
<![CDATA[Sandro Sandro]]>;
<![CDATA[Muhammad Salman]]>;
<![CDATA[Mayang Murni]]>
<![CDATA[ EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024 ]]>
Publisher : <![CDATA[CV. Ulil Albab Corp ]]>
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DOI: 10.56799/ekoma.v3i6.4424
<![CDATA[The study aims to find out the impact of financial literacy, transaction interests and financial inclusion on peer to peer lending decisions in the West Medan sub-district. This research data is primary data using a questionnaire as a tool to collect data. Data collection technique with snowball sampling, which is the technique of determining samples that are initially small quantities, then these samples are asked to choose their friends to be used as samples. The population in this study was either online borrowers or those who used peer to peer lending of 202 users in the West Medan sub-district. The statistical analysis used in this study is a multiple linear regression analysis using SPSS (Statistical Package For the Social Science). The results showed that financial literacy has a positive and significant influence on the Peer to Peer Lending Credit Decision. Transaction interests have a negative but significant impact on the peer to peer lending credit decision. Financial inclusion has a significant and positive impact on peer-to-peer lending. The results of the F test have shown that financial Literacy, Transaction Interest and Financial Inclusion have a significant impact upon the Peer to Peer Lending credit Decision simultaneously.]]>
<![CDATA[Analisis kesehatan bank dengan menggunakan metode RGEC pada bank umum syariah di Indonesia ]]>
<![CDATA[Maria ulfa]]>;
<![CDATA[Muhammad Salman]]>;
<![CDATA[Mayang Murni]]>
<![CDATA[ JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 2 (2025): Maret ]]>
Publisher : <![CDATA[CV. KAMPUSA AKADEMIK PUBLISING ]]>
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DOI: 10.61722/jemba.v2i2.794
<![CDATA[This study aims to determine the health level of Islamic banks at Islamic Commercial Banks using the RGEC method, which includes Risk Profile, Good Corporate Governance, Earning (Rentability) and Capital (Capital). This study uses a quantitative method sourced from secondary data from Islamic Commercial Bank financial reports for 2015-2022. The data analysis used to determine the health level of banks in this study is descriptive analysis using the RGEC method. The results of the study show that the health level of Islamic Commercial Banks for 2015-2022 is at a composite rank of 1 (PK - 1), which is included in the "Very Healthy" category. The assessment of the health level of Islamic Commercial Banks for the 2015-2022 period on the Risk Profile factor using the NPF ratio is ranked 1 in the very healthy category. The assessment of the health level of Islamic Commercial Banks for the period 2015-2022 on the GCG (Good Corporate Governance) factor using the Self Assessment ratio is ranked 2 in the healthy category. The assessment of the health level of Islamic Commercial Banks for the period 2015-2022 on the Earning (Profitability) factor using the ROA ratio is ranked 1 in the very healthy category. The assessment of the health level of Islamic Commercial Banks for the period 2015-2022 on the capital factor (capital) using the CAR ratio is ranked 1 in the very healthy category.]]>
<![CDATA[DETERMINAN PERTUMBUHAN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Suroso, Serli Safitri]]>;
<![CDATA[Afrah Junita]]>;
<![CDATA[Mayang Murni]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 2 (2025) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v6i2.11108
<![CDATA[This study aims to analyze the effect of credit interest rates, productive asset quality, and non-performing loans on profit growth of banking companies listed on the Indonesia Stock Exchange (IDX) in the period 2019-2023. The sampling technique in this study used purposive sampling taken according to the criteria used in purposive sampling registered during the research year of 7 companies. The data collection method comes from the history of banking company financial reports for the period 2014-2023, and the data analysis method used in this study is multiple linear regression using SPSS tools. The results of the study indicate that credit interest rates have a negative and significant effect on profit growth. Meanwhile, the quality of productive assets has a significant positive effect on profit growth and non-performing loans have a positive but insignificant effect on profit growth. The limitations of this study are the time period studied, which affects the relevance of the research findings. So it can be suggested to conduct a comparative study or reduce the research period.]]>
<![CDATA[PENGARUH STRUKTUR MODAL DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTI DI BEI ]]>
<![CDATA[Cut Fira Humaira]]>;
<![CDATA[Tuti Meutia]]>;
<![CDATA[Mayang Murni]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 3 (2025) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v6i3.11303
<![CDATA[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.]]>
<![CDATA[THE EFFECT OF SERVICE SOLVENCY AND GROWTH OF ORIGINAL LOCAL GOVERNMENT REVENUE ON POVERTY LEVEL IN LANGSA CITY WITH GROSS REGIONAL DOMESTIC PRODUCT AS A MEDIATING FACTOR ]]>
<![CDATA[Agustina Nurul Fajriah]]>;
<![CDATA[Mayang Murni]]>;
<![CDATA[Asnidar]]>;
<![CDATA[Noera Iman Sari]]>;
<![CDATA[Muhammad Salman]]>
<![CDATA[ International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 4 No. 6 (2024): November ]]>
Publisher : <![CDATA[RADJA PUBLIKA ]]>
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DOI: 10.54443/ijerlas.v4i6.2022
<![CDATA[Many factors determine the level of poverty in a region, therefore comprehensive steps are needed to achieve general prosperity and reduce the rate of poverty, taking into account the underlying factors. The urgency and renewal regarding service solvency which has not been studied extensively and the level of poverty has become important topic, as Aceh is one of the 10 poorest provinces in Indonesia. This research aims to determine the effect of service solvency and the growth of original local government revenue on poverty levels using gross regional domestic product as mediating factor in Langsa city. Based on research findings, it is known that simultaneously service solvency and original local government revenue variables have significant effect on poverty level. Partially, original local government revenue variable has positive and significant effect on poverty level, while service solvency has no effect on poverty level. The result of path analysis testing indicates gross regional domestic product variable is not able to serve as a mediating variable for service solvency and original local government revenue on poverty level in Langsa city.]]>
