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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 4 (2022)" : 5 Documents clear
PENGARUH REPUTASI AUDITOR DAN DEWAN DIREKSI TERHADAP PENGUNGKAPAN RESIKO PERUSAHAAN (Studi Empiris pada Perusahaan Industri yang Terdaftar pada Bursa Efek Indonesia Tahun 2016 - 2021) Ernia Wati; Debby Katleya Zahra Salsabilla; Ardita Nafia Nur Apriliyanti; Cici Wardiati; Bima Cinintya Pratama
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 4 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.62 KB) | DOI: 10.33059/jmas.v3i4.5605

Abstract

Abstract This study aims to determine the effect of the reputation of the Auditor and the Board of Directors on the Company's Risk Disclosure. The annual report data of industrial sector companies listed on the Indonesia Stock Exchange for the 2016-2021 period is used as a sample in this study. In this study, purposive sampling technique was used in sampling so that a sample of 18 companies was obtained with a total of 90 data that met the criteria. In this study also used multiple regression assisted using SPSS in performing data analysis techniques. The results of this study indicate that the reputation of the Auditor and the Board of Directors has a positive effect on the Company's Risk Disclosure. Keywords : Auditor Reputation, Board of Directors, Corporate Risk Disclosure
PENGARUH GOOD GOVERNMENT GOVERNANCE TERHADAP KINERJA PEGAWAI BADAN NARKOTIKA NASIONAL PROVINSI SUMATERA UTARA Syahrina Yanti hasibuan; Nur Fadhilah Ahmad Hasibuan
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 4 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (729.899 KB) | DOI: 10.33059/jmas.v3i4.5639

Abstract

This study aims to determine whether the indicators of Good Government Governance, namely participation, transparancy, accountability, effectiveness and law enforcement, have an influence on the performance of the employees of the natonal Narcotics Agency of North Sumatra.whether the indicators of Good Government Governance have a positive effect on the performance of the employees of the national Narcotics Agency of North Sumatra Provinsi. This research uss quantitive methods. Namely by collecting, presenting, analyzing, testing hypotheses and then making conclusions and suggestions. Samples were collected by simple random sampling method. Research data collection using a questionnaire to 30 employees.And will be processed through by SPSS version 25. The results of this study will conclude that there is an influence of Good Government Governance indicators on the performance of the employees of the national Narcotics Agency of North Sumatra Provinsi.
KONSEP BISNIS WISATA HALAL DALAM MENINGKATKAN PEREKONOMIAN DI INDONESIA muhajir M. Nur Arsyad; Agus Ismawan; Khilda Amalia
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 4 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (523.389 KB) | DOI: 10.33059/jmas.v3i4.5814

Abstract

This study's purpose is to explain the concept of halal tourism and its potential for future development. Because the concept of halal has now developed into the lifestyle of most of the population in Indonesia. The findings show that the tourism industry makes a major contribution to improving the welfare of a country or region as a whole. It is impossible to separate the actions and economic players engaged in tourism from the tourism industry as a whole since tourism is an economic activity.. These actors include community actors acting as customers, company actors acting as service providers, and the state as the regulator. According to the research results, the management of the halal sector must include halal components, both substances and methods of obtaining and processing them. A halal industrial area must have all these elements, including a halal management team, halal facilities and infrastructure, and halal allocation of all industrial plots. Islamic economic ideas and concepts guide the administration of the halal industry. In Islamic economics, all ideas and theories are sourced from the Qur'an and the Hadith of the Prophet.
PENINGKATAN HASIL BELAJAR SISWA DALAM PEMBELAJARAN TATA NAMA SENYAWA MELALUI MODEL DISCOVERY LEARNING BERBANTUAN MEDIA LOPIKIRIN DI SMAN UNGGUL ACEH TIMUR Irmi
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 4 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (973.251 KB) | DOI: 10.33059/jmas.v3i4.6019

Abstract

Hasil belajar siswa kelas X-MIPA 2 materi Tata Nama senyawa pada SMAN Unggul Aceh Timur masih rendah atau belum mencapai KKM yang telah ditetapkan. Penelitian dilaksanakan di SMAN Unggul Aceh Timur selama 3 bulan pada semester ganjil tahun pelajaran 2021/2022 yang bertujuan untuk mengetahui peningkatan hasil belajar siswa kelas X MIPA2 terhadap materi Tata Nama senyawa dengan menggunakan model Discovery Learning berbantuan media Lopikirin (Lotre Pembelajaran Kimia Inovatif). Subjek penelitian adalah seluruh siswa kelas X MIPA2 yang berjumlah sebanyak 22 orang. Untuk memperoleh data penulis menggunakan instrument atau teknik pengumpulan data tes dan nontes. Non tes penulis menggunakan format observasi, sedangkan tes penulis menggunakan soal dalam bentul soal uraian 5 soal. Setelah data terkumpul penulis mengadakan dan analisis data dengan cara membandingkan hasil observasi dan tes dari pra siklus, siklis I dan siklus II. Hasil penelitian menunjukkan adanya peningkatan hasil belajar siswa pada siklus pertama dengan nilai rata-rata 77,63 (68,18 %) dan siklus kedua meningkat 87,95 (95,45%).
PENGARUH TINGKAT LITERASI KEUANGAN SYARIAH TERHADAP KINERJA USAHA MIKRO KECIL DAN MENENGAH DI KOTA BANDA ACEH Evriyenni Evriyenni
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 4 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.948 KB) | DOI: 10.33059/jmas.v3i4.6157

Abstract

Financial literacy is one of the success factors for the economy and the welfare of the people in Indonesia. The low level of financial literacy has an impact on people's economic growth, including Micro, Small and Medium Enterprises (MSMEs). Aceh is one of the regions in Indonesia that implements Islamic sharia, including the activities of its financial institutions. Therefore, it is important for MSME actors in Aceh to have a good level of Islamic financial literacy. This study aims to examine the effect of the dimensions of Islamic financial literacy which includes financial knowledge, financial attitudes and financial capabilities on the financial performance of MSMEs. The research population includes 927 MSMEs in Syiah Kuala District, Banda Aceh City. While the research sample was 90 SMEs based on the Slovin formula with simple random sampling technique. The data used are questionnaires obtained from MSME actors with documentation techniques. Data were analyzed using linear regression method. The results of the study indicate that both separately and together, the dimensions of Islamic financial literacy, namely financial knowledge, financial attitudes and financial capabilities affect the financial performance of MSMEs in Syiah Kuala District, Banda Aceh City

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