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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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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 6 (2022)" : 5 Documents clear
PENGARUH TINGKAT KEAHLIAN DAN EFEKTIVITAS SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA USAHA KECIL, DAN MENENGAH (UKM) DI KOTA LANGSA DAN PEMANFAATAN TEKNOLOGI SEBAGAI VARIABEL INTERVENING Karina Chairunnisa; Dewi Rosa Indah; Nasrul Kahfi Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 6 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (695.169 KB) | DOI: 10.33059/jmas.v3i6.6173

Abstract

The purpose of this study was to determine the effect of Expertise Level, and Effectiveness of Accounting Information Systems (AIS) on the Performance of Small and Medium Enterprises (SMEs) in Langsa City through the Utilization of Information Technology. The research sample was taken by stratified sampling method. The number of samples used in the study were 96 respondents. Data analysis used path analysis with 2 equations, namely: I = 10,430 + 0,200 X1 + 0,315 X2 and Y = 6,916 + 0,138 X1 + 0,281 X2 + 0,242 I. Path analysis test results equation 1 shows the level of expertise and effectiveness of accounting information systems (SIA) ) has a significant effect on the use of information technology, while equation 2 shows the level of expertise and effectiveness of accounting information systems (AIS) and the use of information technology has a significant effect on the performance of small and medium enterprises (SMEs). The results of the Sobel test of the use of Information Technology can mediate the effect of Expertise Level with a t-count value = 2.32251 and AIS Effectiveness with a t-count value = 2.14403 on the performance of Small and Medium Enterprises. The results of the coefficient of determination test show the contribution of equation 1 to the value of the correlation coefficient (R) of 0.407 and determination (R2) of 0.166 or 16.6% while the remaining 83.4% is influenced by other variables, and equation 2 the value of the correlation coefficient (R) of 0.637 and determination (R2) of 0.405 or 40.5% while the remaining 59.5% is influenced by other variables.
ANALISIS PERLAKUAN AKUNTANSI ASET TETAP BERDASARKAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NOMOR 16 TENTANG ASET TETAP PADA PT. PERKEBUNAN NUSANTARA I (PERSERO) LANGSA Inge Tasya Lonita; Afrah Junita; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 6 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (480.399 KB) | DOI: 10.33059/jmas.v3i6.6642

Abstract

The research was conducted with the aim of knowing the accounting treatment of assets in accordance with PSAK No. 16, with the suitability of accounting for fixed assets at PT. Perkebunan Nusantara I (PERSERO) Langsa. The type of research used is qualitative. Sources of data used are primary and secondary data, and data collection methods obtained by using library research methods, interview methods, and documentation methods. The data analysis method used is a comparative descriptive analysis method. The results of this study indicate that in carrying out the accounting treatment of fixed assets PT. Perkebunan Nusantara I (PERSERO) Langsa it is not in accordance with from PSAK No. 16. The discrepancy regarding: the grouping of immature plantations (TBM) into fixed assets resulted in the value of fixed assets is not fair at PT. Perkebunan Nusantara I (PERSERO) Langsa. In addition, that causes the financial statements to be less reliable and relevant. The limitation of this study is that the authors only take to indicators of fixed asset accounting treatment, namely recognition and depreciation only. Given these limitations, the researches provides suggestions to further researches to expand research by adding indicators of fixed asset accounting measures such as measurement and disclosure.
DETERMINAN KINERJA PENGELOLAAN KEUANGAN DENGAN KOMITMEN ORGANISASI SEBAGAI PEMODERASI (Studi Pada SKPK di Kota Langsa) Armita; Afrah Junita; Muhammad Salman
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 6 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (915.421 KB) | DOI: 10.33059/jmas.v3i6.6320

Abstract

The purpose of this study was to determine the effect of Financial Management Competence and Work Experience on Financial Management Performance with Organizational Commitment as Moderating on SKPK in Langsa City. This study uses quantitative methods. The population in this study were all 30 SKPKs in Langsa City. All SKPKs were sampled with 3 (three) respondents in each SKPK with a total of 90 respondents. Data was collected by distributing questionnaires and by using measuring instruments in the form of validity and reliability tests. The analytical method used is Moderated Regression Analysis (MRA). The results of the study found that partially financial management competence had no effect on financial management performance, work experience and organizational commitment had a significant positive effect on financial management performance, organizational commitment weakened the relationship between financial management competence and financial management performance, organizational commitment strengthened the relationship between work experience and financial management performance. This study has limitations that can be considered for future researchers in order to improve further research. The limitation of this research is that the researcher cannot provide questionnaires directly to several respondents and assists the respondents in filling out the questionnaires. This is due to the busyness of the respondents. Some respondents could hardly afford to answer the questionnaire directly and asked for up to one week. This constraint makes it impossible to know whether the respondents actually filled out the questionnaire properly. Also, the researcher cannot directly answer things that are not known by the respondents regarding the questions asked in the questionnaire. So it is suggested that further researchers can distribute questionnaires directly and explain a little about the research variables so that respondents can ask about things that are not known and can understand the intent of the questionnaire questions
DETERMINAN MINAT MUZAKKI MEMBAYAR ZAKAT PADA BAZNAS DI KABUPATEN MANDAILING NATAL Nur Saidah; Iqlima Azhar; Tuti Meutia
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 6 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (537.994 KB) | DOI: 10.33059/jmas.v3i6.6451

Abstract

This study aims to determine the factors that influence the interest of muzakki to pay zakat at Baznas in Mandailing Natal Regency. The population of this study are muslims who have met the requirements to pay zakat in Mandailing Natal. The method of determining the sample using the slovin formula. The sampling technique used stratified random sampling. Data collection was carried out by distributing questionnaires to 143 respondents. The data obtained were then analyzed using SPSS(Statistical Package fot the Sosial Sciensce). This research method shows that trust has no positive and significant effect on muzakki’s intention to pay zakat, transparency has a positive an significant effect on muzakki’s intention to pay zakat and the level of religiosity has a positive and significant effect on muzakki’s interest in paying zakat at Baznas in Mandailing Natal District. Based on this study there are still relatively small and only amounting to 143 respondents and does not cover all Mandailing Natal District. Then for further reseatchers it is suggested to expand the scope of research and add several variables such as income level and education level in paying zakat
PENGARUH KECANGGIHAN TEKNOLOGI INFORMASI, KEMAMPUAN PERSONAL DAN PARTISIPASI MANAJEMEN TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI Rambis Kelia Lestari Br. Karosekali Karosekali; Afrah Junita; Nasrul Kahfi Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 6 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (687.486 KB) | DOI: 10.33059/jmas.v3i6.6456

Abstract

This study aims to determine the effect of Information Technology Sophistication, Personal Ability and Management Participation on the Effectiveness of Accounting Information Systems at PT. Perkebunan Nusantara I Langsa). The population in this study is all parts of the field of work at PT. Perkebunan Nusantara I Langsa using SAP ERP. The sampling technique used the Proportionate Stratified Random Sampling method, data collection was carried out by distributing questionnaires to 79 respondents with criteria who were familiar with using the system and related to the system. The data analysis method uses Multiple Linear Regression (multiple regression analysis). The results of this study indicate that the sophistication of information technology has a significant effect on the effectiveness of accounting information systems, personal abilities have no significant effect on the effectiveness of accounting information systems and management participation has a significant effect on the effectiveness of accounting information systems. Based on the experience of researchers in the research process, there are several limitations in this study, such as the number of research respondents who are less, there are only 8 fields of work and the object of research is only one company so that it is still not enough to answer the actual situation and when collecting information and data through questionnaires. there are some employees who do not want to fill out the questionnaire. Other weaknesses experienced and become several factors that must be considered again for further researchers in order to improve their research by adding several more variables such as the perception variable about ease of use in order to further increase the effectiveness of the accounting information system.

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