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Muhammad Salman
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Jl, Prof. Dr. Syarief Thayeb, Meurandeh, Langsa Lama, Kota Langsa, Aceh 24416.
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INDONESIA
Jurnal Mahasiswa Akuntansi Samudra
Published by Universitas Samudra
ISSN : 27970434     EISSN : 27970086     DOI : 10.33059
Core Subject : Economy, Humanities, Education, Social,
Humanities Economics, Econometrics & Finance Education Social Sciences
Jurnal Mahasiswa Akuntansi Samudra (JMAS) e-ISSN 2797-0086 p-ISSN 2797-0434 is the publication of articles from research and literature review in the field of Economics, especially Accounting. JMAS is available in print and online versions published by the Accounting Study Program, Faculty of Economics, Samudra University. JMAS helps academics, researchers, and practitioners to publish their research results. JMAS is published periodically in January, May, and September. JMAS aims to widely disseminate both empirical studies and conceptual discourse in the field of Economics, especially Accounting. JMAS is a place for publishing literature articles that accept articles in both English and Indonesian, and reports that JMAS will post are not published in other journals. JMAS: Jurnal Akuntansi Mahasiswa Samudra is a journal that provides a forum for publishing original research articles, student research articles, and review articles from contributors. And this journal discusses Economics, especially Accounting, Sharia Accounting, Financial Accounting, and Public Sector Accounting.
Arjuna Subject : Umum - Umum
Articles 5 Documents
 1 
Search results for , issue "Vol 2 No 4 (2021)" : 5 Documents clear
A PENGARUH STRATEGI PEMASARAN DAN PENGETAHUAN TERHADAP KEPUTUSAN MENJADI NASABAH BANK SYARIAH Budi gautama Siregar
Jurnal Mahasiswa Akuntansi Samudra Vol 2 No 4 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (420.937 KB) | DOI: 10.33059/jmas.v2i4.3937

Abstract

Keberadaan bank syariah tentang produk dan jasa yang ditawarkan masih kurang diketahui dan dipahami oleh masyarakat Kelurahan Aek Tampang Kecamatan Padangsidimpuan Selatan dan sebagian lagi menganggap bahwa bank syariah sama saja dengan bank konvensional. Penelitian ini bertujuan untuk menganalisis pengaruh strategi pemasaran dan pengetahuan terhadap keputusan menjadi nasabah. Populasi penelitian ini adalah masyarakat Aek Tampang Kecamatan Padangsidimpuan Selatan. Dengan menggunakan rumus Slovin, sehingga jumlah sampel sebanyak 99 orang. Pengumpulan data dilakukan dengan wawancara dan penyebaran kuesioner. Analisis data dilakukan dengan bantuan aplikasi SPSS versi 23. Hasil penelitian ini menemukan bahwa strategi pemasaran tidak berpengaruh terhadap keputusan menjadi nasabah bank syariah dan pengetahuan mempunyai pengaruh terhadap keputusan menjadi nasabah.
DETERMINAN KINERJA MANAJERIAL PADA SATUAN KERJA PERANGKAT DAERAH KABUPATEN ACEH TAMIANG Afriza; Nurlaila Hanum; Muhammad Salman
Jurnal Mahasiswa Akuntansi Samudra Vol 2 No 4 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.955 KB) | DOI: 10.33059/jmas.v2i4.4214

Abstract

This study aims to determine the effect of budgetary participation, clarity of budget tergets, and psycological capital on manajerial performance in the regional work unit of Aceh Tamiang regency. The population of this research is all regional work units in Aceh Tamiang regency as many as 32. The sampling technicue used in this study was a saturated sample (census sample). Data collection was done by distributing questionnaires to 96 respondents. the data obtained is then analyzed using SPSS using data analysis techniques (validity and reliability test, classical assumption test, multiple linear regression tests and hypothesis testing). Based on the research objectives, the results showed that partially the variables of budgetary participation and clarity of budget targets had a significant influence on managerial performance. While the psychological capital variable has a positive but not significant effect on managerial performance. Meanwhile simultaneously. The variables of budgetary participation, clarity of budget targets, and psychological capital have a significant influence on managerial performance.
MENINGKATKAN KEMAMPUAN MENGANALISIS UNSUR INTRINSIK CERPEN MELALUI PEMBELAJARAN KOOPERATIF TIPE JIGSAW TERHADAP SISWA SMAN UNGGUL ACEH TIMUR Erly Yuniar Saragih
Jurnal Mahasiswa Akuntansi Samudra Vol 2 No 4 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.21 KB) | DOI: 10.33059/jmas.v2i4.4287

Abstract

This study aims to determine the increase in learning outcomes of Indonesian language material intrinsic elements in short stories through jigsaw cooperative learning in class XI IPA-2 East Aceh Superior High School. The research conducted was classroom action research which was carried out in two cycles. Each cycle goes through the stages of planning, implementation, observation and reflection. The subjects of this study were students of class XI science at SMA Negeri Unggul Aceh Timur in semester 2 of the 2020/2021 academic year. The instruments used are observation sheets and test sheets. The results obtained in the first cycle with learning completeness of 68% (19 students) of 28 students, with an average value of 71, from the initial condition which was only 25% (7 students) with an average of 46. In the second cycle completeness learning 89% (25 students) with an average of 78. Based on the results of the study, it can be concluded that the application of jigsaw cooperative learning in Indonesian lessons material intrinsic elements in short stories can improve student learning outcomes in class XI IPA-2 East Aceh Superior High School.
PEMBELAJARAN PROBLEM BASIC LEARNING UNTUK MENINGKATKAN HASIL BELAJAR SISWA SMAN UNGGUL ACEH TIMUR nurleili
Jurnal Mahasiswa Akuntansi Samudra Vol 2 No 4 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.62 KB) | DOI: 10.33059/jmas.v2i4.4288

Abstract

ABSTRACT Before the action was taken in class X Mipa-3, there were only 5 students (26%) of the 19 students in the class for the 2019/2020 academic year. Starting from family factors, environment, school, and several other factors. One of these factors is the use of learning strategies or methods. Based on this, in class X Mia 3, a class action research was then applied with the Problem Basic Learning learning model so that completeness could be maximized more optimally. This research was conducted at East Aceh Superior Senior High School for 3 months in the odd semester of the 2019/2029 school year which aims to improve the learning outcomes of class X Mipa-3 students on the material Pancasila values ​​in the framework of state administration practices. The research subjects were all students of class VII-3 who collected 19 people. In collecting data, the researcher used instruments or data collection techniques in the form of 10-item multiple choice test items, observation sheets and closed interviews. After collecting data, the researcher conducted data processing and analysis by comparing the test results and observations from the initial conditions, the first and second cycles. The results showed an increase in student mastery in the first cycle to 63% (12 students) from the initial condition which was only 26% (5 students), and at the end of the second cycle, completeness increased again to 89% (17 students).
DETERMINAN PERILAKU TIDAK ETIS DAN DAMPAKNYA TERHADAP KECURANGAN (FRAUD) STUDI KASUS PAA SEKRETARIAT DAERAH KABUPATEN ACEH TAMIANG Sri Indayani
Jurnal Mahasiswa Akuntansi Samudra Vol 2 No 4 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (908.401 KB) | DOI: 10.33059/jmas.v2i4.4291

Abstract

Tujuan dilakukannya penelitian ini adalah untuk menguji pengaruh daripengendalian internal, penegakan peraturan, keadilan distributif terhadap kecurangan melalui perilaku tidak etis. Metode analisis data yang digunakan yaituuji asumsi klasik, uji analisis jalur dan uji sobel dengan menggunakan SPSS sebagai alat analisIs, . Pengumpulan data dilakukan dengan membagikan kuesionerkepada 80 responden.. Hasil penelitian ini menyatakan struktur pengendalianinternal berpengaruh signifikan terhadap kecurangan, penegakan pe raturan tidak berpengaruh terhadap perilaku tidak etis, keadilan distributif berpengaruh signifikanterhadap perilaku tidak etis, perilaku tidak etis tidak berpengaruh terhadapkecurangan. Pengendalian Internal tidak berpengaruh terhadap kecurangan, penegakan peraturan berpengaruh signifikan terhadap kecurangan, keadilandistributif tidak berpengaruh terhadap kecurangan. Pengendalian Internal tidakberpengaruh terhadap kecurangan melalui perilaku tidak etis, penegakan peraturan berpengaruh terhadap keurangan melalui perilaku tidak etis, keadilan distributiftidak berpengaruh terhadap kecurangan melalui perilaku tidak etis. Kata kunci : pengendalian internal, penegakan peraturan, keadilan distributif,perilaku tidak etis, kecurangan (fraud).

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