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Muhammad Salman
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muhammadsalman1@unsam.ac.id
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+628116800173
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jmas@unsam.ac.id
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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 3 No 1 (2022)" : 5 Documents clear
DETERMINAN EKSISTENSI UMKM DENGAN BANTUAN PEMERINTAH UNTUK USAHA MIKRO SEBAGAI VARIABEL MODERASI (Studi Kasus pada UMKM di Kota Langsa) Ananda Intan Sari; Dewi Rosa Indah; Nasrul kahfi Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 1 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (918.802 KB) | DOI: 10.33059/jmas.v3i1.4596

Abstract

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.
PENGAMBILAN KEPUTUSAN DALAM BERINVESTASI DI PASAR MODAL Nurul Nadia Tasa nadia; Restia Melinda; Syintia Efendi
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 1 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.959 KB) | DOI: 10.33059/jmas.v3i1.4858

Abstract

Investment decision making is a process that includes several factors and follows various steps. The purpose of this study is to find out what are the factors that a person considers in deciding to invest in the capital market. The four factors a person decides to invest in the capital market are investment interest, perception of investment, investment motivation, and initial investment capital. This study can provide information, especially for novice investors to be able to make decisions to invest in the capital market. The research method used is a qualitative method
DETERMINAN PERILAKU ETIS MAHASISWA AKUNTANSI UNIVERSITAS SAMUDRA Aina Maghfirah; Afrah Junita; Tuti Meutia
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 1 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (259.217 KB) | DOI: 10.33059/jmas.v3i1.5001

Abstract

The purpose of this study was to examine the effect of individual factors (emotional intelligence, spiritual intelligence and locus of control) on the ethical behavior of accounting students at Samudra University. This type of research is quantitative. The population in this study were all students of the accounting study program at the Faculty of Economics at Samudra University. The sample was determined based on probability sampling technique: simple random sampling with 141 accounting students as respondents. The data collection method in this study used a questionnaire. The data analysis method used in this research is multiple linear regression. The results of this study indicate that (1) Emotional Intelligence has a positive and insignificant effect on the Ethical Behavior of Accounting Students, (2) Spiritual Intelligence has a positive and significant effect on the Ethical Behavior of Accounting Students (3) Locus of Control has a positive and significant effect on Behavior Accounting Student Ethics, (4) Emotional Intelligence, Spiritual Intelligence and Locus of Control have a positive and significant effect on the Ethical Behavior of Accounting Students
PENERAPAN PSAK NO. 45 (REVISI 2011) TENTANG PELAPORAN KEUANGAN ENTITAS NIRLABA PADA YAYASAN LEMBAGA KONSUMEN INDONESIA (YLKI) Gilang Perdana; Eriska Ariyanti; Agustina Nurul Fajriah
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 1 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1669.957 KB) | DOI: 10.33059/jmas.v3i1.5057

Abstract

Foundation is one form of a non-profit entity that aims to provide services to the public community without seeking advantage in carrying out its activities. The legal form of the foundation is often used as a shield to enrich the Founders, the Controllers, and the Directors. To minimize this, and in order to implement the principles of transparency and accountability to the public, the foundation should do the publication of its financial statements in accordance with the current SAK in Indonesia, the PSAK No. 45 (Revised 2011). The purpose of this study is to analyze the financial statements of the Indonesian Consumers Organization in accordance with PSAK No. 45 (Revised 2011). In this study, the author analyzed the data by collecting, interpreting, and analyzing it to produce conclusions about the true state, then compare it with PSAK No. 45 (Revised 2011). Based on the analysis and evaluation can be concluded that: (1) In the statement of financial position, there is no separation between current liabilities and long term liabilities. Also there is a mismatch use of the term "aktiva bersih" and "aset bersih" that should have been presented with the term "aset neto". (2) In the statement of activities, there is a mismatch use of the term "aktiva bersih" and "aset bersih" that should be presented with the term "aset neto". (3) In the statement of cash flows, there is still a mismatch use of the term "arus kas bersih" which is supposed to be served with the term "arus kas neto". (4) Notes to the financial statements are in accordance with PSAK No. 45 (Revised 2011).
DETERMINAN PERTUMBUHAN LABA PADA PERUSAHAAN SUBSEKTOR PERTANIAN Ajijah Harahap; Budi Gautama Siregar; Ali Hardana
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 1 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (841.375 KB) | DOI: 10.33059/jmas.v3i1.5083

Abstract

The existence of Islamic banks regarding the products and services offered is still poorly known and understood by the people of Aek Tampang Village, South Padangsidimpuan District and some consider that Islamic banks are the same as conventional banks. This study aims to analyze the effect of marketing strategy and knowledge on the decision to become a customer. The population of this research is the Aek Tampang community, South Padangsidimpuan District. By using the Slovin formula, so the number of samples is 99 people. Data was collected by means of interviews and distributing questionnaires. Data analysis was carried out with the help of the SPSS version 23 application. The results of this study found that marketing strategy had no effect on the decision to become a customer of a sharia bank and knowledge had an influence on the decision to become a customer.

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