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Muhammad Salman
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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 5 (2022)" : 5 Documents clear
DETERMINAN KEPUTUSAN PENGAMBILAN KREDIT (Studi Kasus pada Nasabah KPR Subsidi Bank Aceh Syariah Cabang Langsa) Syarifah Nanda; Iqlima Azhar; Dewi Rosa Indah
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 5 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.488 KB) | DOI: 10.33059/jmas.v2i5.6074

Abstract

This study aims to determine the effect of service quality, procedures and regulatory understanding on credit decisions (a case study on subsidized mortgage customers at Bank Aceh Syariah Langsa Branch). The population of this research is customers who take subsidized mortgage housing at Bank Aceh Syariah Langsa City as many as 153 people. The sampling technique used purposive sampling method and in determining the sample used the Slovin formula. Data collection was done by distributing questionnaires to 60 respondents. The data obtained were then analyzed using SPSS (Statistical Package for the Social Science) version 24. The research method used was quantitative research and analyzed using multiple linear regression. The results of this study indicate that service quality has a significant effect on credit decisions at Bank Aceh Syariah. Procedures have a significant effect on credit decisions at Bank Aceh Syariah. Understanding of regulations has a significant effect on credit decisions at Bank Aceh Syariah. Service quality, procedures and understanding of regulations have a significant effect on credit decisions at Bank Aceh Syariah. The result of the coefficient of determination test is the Adjusted R Square value of 0.742. That is, the variables of Service Quality, Procedure, and Regulatory Understanding simultaneously have a significant effect on Credit Decision Making by 74%, while the remaining 26% are influenced by other variables outside this research model.
DETERMINAN KREDIT MACET PADA BUMK DI KECAMATAN KUTAPANJANG KABUPATEN GAYO LUES Riska Armaya -; Iqlima Azhar; Nasrul kahfi Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 5 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (571.974 KB) | DOI: 10.33059/jmas.v3i5.6317

Abstract

This study aims to determine the factors that affect bad loans at BUMK in Kutapanjang District, Gayo Lues Regency. The population of this research is the recipients of the BUMK savings and loan funds in the Kutapanjang sub-district. The sampling technique used purposive sampling method. Data collection was done by distributing questionnaires to 64 respondents. The data obtained were then analyzed using SPSS (Statistical Package for the Social Science). The research method used is a quantitative method. The results of this study indicate that business conditions have a positive and significant effect on BUMK bad loans, community income has a positive and significant effect on BUMK bad loans and community character has a positive and significant effect on BUMK bad loans in Kutapanjang District, Gayo Lues Regency. Based on the experience of researchers in this research process, there are several limitations in this study such as the number of research respondents who are not many so that they are still not sufficient to answer the actual situation and when collecting information and data through questionnaires there are some people who do not want to fill out the questionnaire. Then for further researchers it is recommended to add a few more variables such as the community's ability to manage the business, the firmness of the BUMK management
PENGARUH EFEKTIVITAS EFISIENSI DAN AKUNTABILITAS TERHADAP PENGELOLAAN BADAN USAHA MILIK GAMPONG (BUMG) (Studi Pada Kecamatan Kluet Tengah Kabupaten Aceh Selatan) Rima Melati; Nasrul kahfi Lubis; Nurlaila Hanum
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 5 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (835.953 KB) | DOI: 10.33059/jmas.v3i5.6319

Abstract

This research was carried out in order to understand how much influence Effectiveness, Efficiency and Accountability had on the Management of Gampong-Owned Enterprises (BUMG) (a case study in Kluet Tengah District, South Aceh Regency). The population taken in this study are villages that have Gampong-Owned Enterprises (BUMG) as many as 11 villages. The sampling technique used is purposive sampling, purposive sampling is the determination of a sample based on the size used to determine something. To collect data, it was done by distributing questionnaires in the form of questions to 55 respondents and then the data obtained were analyzed using SPSS (Statistical Program for Social Science). The type of data used in this study is quantitative data and analyzed using multiple linear regression. The results in this study indicate that effectiveness has a positive and significant effect on the management of Gampong-Owned Enterprises (BUMG), efficiency also has a positive and significant effect on the management of Gampong-Owned Enterprises (BUMG), and accountability has a positive and significant effect on the management of BUMG.
PENGARUH AUDIT TENURE DAN PENERAPAN IFRS TERHADAP KETERLAMBATAN PENYAMPAIAN LAPORAN KEUANGAN DENGAN AUDIT REPORT LAG SEBAGAI PEMEDIASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Zuchrina Masyitah -; Tuti Meutia; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 5 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (613.447 KB) | DOI: 10.33059/jmas.v3i5.6318

Abstract

This study aims to determine the effect of Audit Tenure and IFRS Implementation on Delay in Submission of Financial Statements with Audit Report Lag as Mediator. The annual report data of manufacturing sector companies listed on the Indonesia Stock Exchange for the 2011-2020 period is used as a sample in this study. This study uses purposive sampling technique in sampling so that a sample of 23 companies that meet the criteria are obtained. The research method used in this study is the binary logistic regression method, path analysis, and Sobel test which is assisted by using the SPSS application in carrying out data analysis techniques. The results in this study indicate that audit tenure has no effect on audit report lag, while the application of IFRS has an effect on audit report lag. The results also show that audit report lag affects the delay in submitting financial statements. In addition, audit tenure and the application of IFRS do not affect the delay in submitting financial statements. The results also show that audit tenure has no effect on delays in submitting financial reports through audit report lag, while the application of IFRS affects delays in submitting financial reports through audit report lag. The limitations of the study are that the dependent variable in this study is only seen in the categories of not being on time (late) and on time; Then, the object of research is a company that has experienced delays in submitting its financial statements, so there are several companies whose data are incomplete. Suggestions to further researchers, are expected to expand this research by adding other variables that have an influence, it is expected to use samples with companies from other sectors besides the manufacturing sector, then can use comparisons with samples of companies that experience delays and companies that have never experienced delays.
DETERMINAN PRODUKTIVITAS KARYAWAN PADA PT. PERKEBUNAN NUSANTARA III AFDELING V MARPINGGAN Santi Wahyuni; Budi Gautama Siregar; Aswadi Lubis; Damri Batubara
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 5 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (548.24 KB) | DOI: 10.33059/jmas.v3i5.6365

Abstract

The level of employee productivity at PT. Perkebunan Nusantara III (Persero) Afdeling V Marpinggan, there are still employees who cannot achieve the targets of what the company has mandated to them both in terms of discipline, efficiency and encouragement of the employees themselves in carrying out their work. In supporting this research problem, the researcher raised the theory of work productivity, employee motivation, age and level of education of employees. This type of research is associative with quantitative data that is primary data. The respondents of this study were employees of PT. Perkebunan Nusantara III (Persero) Afdeling V Marpinggan, totaling 30 employees. Data were obtained through the distribution of questionnaires, interviews and documentation. Data processing was carried out with the help of the SPSS application and then analyzed for validity, reliability, normality test, classical assumption test, multiple regression analysis and hypothesis testing. The study found that employee motivation had a positive and significant effect on employee productivity while age and education level had no effect on employee productivity at PT. Perkebunan Nusantara III (Persero) Afdeling V Marpinggan

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