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Muhammad Salman
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muhammadsalman1@unsam.ac.id
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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 3 (2022)" : 5 Documents clear
PENGARUH INTENSITAS MODAL, DIVIDEN PAYOUT RATIO DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI (Studi Pada Perusahaan Sektor Energi Yang Terdaftar Di BEI) Abdil alfaresi; Muhammad Fuad; Nasrul Kahfi Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 3 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.703 KB)

Abstract

This study intends to discuss the Effect of Capital Intensity, Dividend Payout Ratio and Financial Distress on Accounting Conservatism (Study on Energy Sector Companies listed on the IDX). This research was conducted at energy sector companies listed on the Indonesia Stock Exchange (IDX) using secondary data obtained from the company's published financial statements. The data analysis method used is multiple linear regression and using statistical tools, namely SPSS (Statistical Product And Service Solutions) software. The results of this study indicate that Capital Intensity has a positive and significant effect on Accounting Conservatism, Dividend Payout Ratio has a negative and significant effect on Accounting Conservatism, Financial Distress has a positive but not significant effect on Accounting Conservatism and Capital Intensity, Dividend Payout Ratio and Financial Distress simultaneously have a significant effect. against Accounting Conservatism
DO THE PRICE AND TASTE MATTER TO COFFEE DRINKERS? Ratna Mutia; Khairul Aswadi; Martahadi Mardhani; Nasir Nasir; Rizka Rizka; Zulfikar Zulfikar
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 3 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (203.368 KB) | DOI: 10.33059/jmas.v3i3.5958

Abstract

This article explores several characteristics, such as price and taste, to influence the behavior of coffee drinkers in Banda Aceh City, Indonesia. Using standard multiple regression analysis, it turns out that coffee taste affects coffee drinkers' behavior. On the other hand, the price of coffee drinks does not affect the behavior of coffee drinkers. This study shows that the taste of coffee is more important for coffee customers to decide to drink coffee. Further research is suggested by increasing the number of samples and expanding the study area. An in-depth discussion is highly recommended for debate and practical and theoretical consequences for further study.
PENGARUH PARTISIPASI ANGGARAN DAN AMBIGUITAS PERAN TERHADAP SENJANGAN ANGGARAN DENGAN VARIABEL ASIMETRI INFORMASI SEBAGAI PEMODERASI Muhammad andriansyah; Afrah Junita; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 3 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (385.287 KB)

Abstract

Anggaran ialah hal yang mendasar bagi suatu organisasi/instansi untuk dapat menjalankan kegiatan operasional organisasi/instansi tersebut. Penelitian ini bertujuan untuk mengetahui pengaruh partisipasi anggaran dan ambiguitas peran pada senjangan anggaran dengan dimoderasi oleh asimetri informasi. Pemilihan sampel diambil dengan menggunakan metode stratified sampling yaitu 30 SKPK yang termasuk dalam leading sector. Pengumpulan data dilakukan dengan membagikan kuesioner kepada 90 responden. Data yang diperoleh dianalisis dengan menggunakan teknik analisis PLS (Partial Least Square) . Model persamaan yang dianalasis adalah outer model,inner model dan pengujian hipotesis. Hasil penelitian ini menunjukkan bahwa (1) Partisipasi Anggaran berpengaruh terhadap Senjangan Anggaran, (2) Ambiguitas Peran tidak berpengaruh terhadap Senjangan Anggaran, (3) Asimetri Informasi berpengaruh terhadap Senjangan Anggaran, (4) Partisipasi Anggaran tidak dapat memoderasi Asimetri Indormasi terhadap Senjangan Anggaran, (5) Ambugitas peran tidak dapat memoderasi Asimetri Informasi terhadap Senjangan Anggaran
PENGARUH MODAL USAHA, PENGGUNAAN INFORMASI AKUNTANSI, DAN LITERASI FINANSIAL TERHADAP KEBERHASILAN UMKM DI KOTA KUALASIMPANG Fitri Wahyuni Wulan Dari; Dewi Rosa Indah; Nasrul Kahfi Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 3 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.162 KB) | DOI: 10.33059/jmas.v3i3.6174

Abstract

The purpose of this study was to determine the effect of venture capital, use of accounting information, and financial literacy on business success in Micro, Small and Medium Enterprises (MSMEs) in Kualasimpang City. The research sample was taken by purposive sampling method. The number of samples used in the study were 94 respondents. Data analysis using Multiple Linear Regression Analysis with Y = 16,416 + 0.249x1 + 0.101x2 + 0.344x3. The results of the t test are known that business capital has a significant effect on business success in MSMEs in Kualasimpang City with a tsig value. 0.000 < 0.05 and the hypothesis is accepted, the use of accounting information has a significant effect on business success in MSMEs in Kualasimpang City with a tsig value. 0.032 <0.05 and the hypothesis is accepted, and financial literacy has a significant effect on business success in MSMEs in Kualasimpang City with a tsig value. 0.000 < 0.05 and the hypothesis is accepted. The results of the F test show that Business Capital, Use of Accounting Information, and Financial Literacy simultaneously have a significant effect on the success of MSMEs in Kualasimpang City with the Fsig value. 0.000 < 0.05. The results of the coefficient of determination test show that the contribution of the variables of working capital, use of accounting information, and financial literacy affect business success in MSMEs in Kualasimpang City by 51.1%, while the remaining 48.9% is influenced by other variables not examined in this study.
STUDI LITERATUR: KINERJA KEUANGAN DAERAH Ayu Rohanda
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 3 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v3i3.7027

Abstract

The aim of the research was to identify regional financial performance which is influenced by regional original income, general allocation funds, special allocation funds and regional expenditures. Regional financial performance is generally measured using financial ratios in the form of independence ratios and can also use efficiency ratios. Research methods for literature studies that examine articles related to regional financial performance. The data used is second party data, namely previous research. The results obtained from previous research found that financial performance is influenced by local original income, where the increasing local original income, the better the regional financial performance. Then the general allocation funds and special allocation funds show a negative effect on regional financial performance, this is because the greater the regional revenue from the central government, the less independent a region is. In addition, regional spending has an effect on regional financial performance, this is because with regional spending, an area can develop and provide welfare to its people.

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