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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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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 6 (2021)" : 5 Documents clear
ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NOMOR 109 TENTANG AKUNTANSI ZAKAT DAN INFAQ/SEDEKAH PADA BADAN AMIL ZAKAT DAERAH DI KABUPATEN ACEH TENGGARA Ruhmana Syakinah; Afrah Junita; Muhammad Salman; Rahmad Tantawi
Jurnal Mahasiswa Akuntansi Samudra Vol 2 No 6 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.197 KB) | DOI: 10.33059/jmas.v2i6.4224

Abstract

This research was conducted in Baitul Mal, Southeast Aceh Regency. This study aims to analyze the suitability of recording and acknowledging cash transactions of Zakat and Infaq/Alms funds at the Baitul Mal, Southeast Aceh Regency based on the Statement of Financial Accounting Standards (PSAK) Number 109. The analytical method in this study uses a comparative descriptive analysis method with data collection methods through interviews. and documentation. The results of this study indicate that the application of Zakat and Infaq/Alms accounting in Baitul Mal, Southeast Aceh Regency is not in accordance with the Statement of Financial Accounting Standards (PSAK) Number 109 concerning Zakat and Infaq/Alms, this is indicated by the absence of presentation of components of financial statements that complete based on PSAK Number 109, namely the statement of financial position (balance sheet), reports on changes in funds, reports on changes in assets managed, reports on cash flows, and notes to financial statements, but only presents simple financial statements, namely reports on the collection and distribution of zakat and infaq/alms funds.
DETERMINAN BUDGETARY SLACK (Pada Pemerintah Kota Langsa) Indriani; Afrah Junita; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 2 No 6 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (264.599 KB)

Abstract

This study aims to determine the Determinants of Budgetary Slack (In Langsa City Government). The research sample is all SKPK Langsa City. The data analysis method used in this research is multiple linear regression. Classical assumption test consisting of normality test, multicollinearity test, and heteroscedasticity test. The hypothesis test consists of t test, f test, and coefficient of determination test. The results of this study indicate that (1) role ambiguity has no significant effect on budgetary slack, (2) self-esteem has a significant effect on budgetary slack, (3) budgetary participation has a significant effect on budgetary slack.
PENGARUH KARAKTERISTIK PEMERINTAH DAERAH, HASIL PEMERIKSAAN AUDIT DAN PENDAPATAN ASLI DAERAH TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KOTA LANGSA Safira Amalia; Nurlina; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 2 No 6 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.843 KB) | DOI: 10.33059/jmas.v2i6.4526

Abstract

This study aims to determine the characteristics of local government, audit results and local revenue on the financial performance of the local government of Langsa City. The population and research sample are the financial statements of Langsa City for the years 2006-2020 contained in the Langsa City BPKD. The results of this study partially show that the characteristics of local governments have a significant value of 0.739 > 0.05. The results show that there is no significant effect on the financial performance of local governments. The results of the audit have a significant value of 0.367 > 0.05. The results show that there is no significant effect on the government's financial performance. region, and local revenue has a significant value of 0.058 > 0.05. The results show that it has no significant effect on the financial performance of local governments. Simultaneous research results show that the characteristics of local government, audit results, and local revenue have an effect of 40.8% on the financial performance of local governments.
PENGARUH PEMAHAMAN REGULASI, SISTEM INFORMASI, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP MANAJEMEN ASET PADA SKPK KOTA LANGSA Jefry Eka Prayogi Jefry; Iqlima Azhar; Muhammad Rizqi Zati
Jurnal Mahasiswa Akuntansi Samudra Vol 2 No 6 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.173 KB) | DOI: 10.33059/jmas.v2i6.4625

Abstract

Abstract This study aims to determine the effect of Regulatory Understanding, Information Systems and Competency of Human Resources on Asset Management in the City Work Unit (SKPK) of Langsa City. Data analysis was performed using SPSS (Statistical Package for Social Science) version 25.0. Data collection is done through primary data and secondary data. Determination of the sample used in this study is the census method with a total sample of 60 people. The equation model analyzed is multiple linear regression and hypothesis testing. The results of the study show that (1) Understanding of Regulations, Information Systems and Human Resource Competencies simultaneously affect asset management (2) Understanding of Regulations has an effect on Asset Management (3) Information systems have no effect on Asset Management (4) Competence of Human Resources has an effect on to Asset Management. Keywords : Regulatory Understanding, Information Systems, Human Resource Competence, Asset Management
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, TEKNOLOGI INFORMASI DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS INFORMASI PELAPORAN KEUANGAN (Studi Pada SKPK di Kota Langsa) Andre Revaldo; Nasrul Kahfi Lubis; Afrah Junita
Jurnal Mahasiswa Akuntansi Samudra Vol 2 No 6 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (246.878 KB) | DOI: 10.33059/jmas.v2i6.4669

Abstract

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.

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