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Muhammad Salman
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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 4 No 1 (2023)" : 5 Documents clear
PENGARUH BUDGET EMPHASIS, BUDAYA ORGANISASI, DAN KEJELASAN SASARAN ANGGARAN TERHADAP BUDGETARY SLACK (Studi pada SKPD Kabupaten Aceh Tamiang) Ilham Safari; Afrah Junita; Tuti Meutia
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 1 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (68.132 KB) | DOI: 10.33059/jmas.v4i1.6695

Abstract

This study aims to determine the effect of Budget Emphasis, Organizational Culture and Clarity of Budget Targets on Budgetary Slack. This research was conducted at the SKPD of Aceh Tamiang Regency. The sample in this study amounted to 140 people. The sampling technique used purposive sampling, the sampling using certain criteria. This research is a quantitative research in the form of data in the form of numbers. The data source used is primary data. Data were obtained from distributing questionnaires to research respondents. The data analysis technique used multiple regression analysis assisted by the SPSS program. The results of the study partially show that Budget Emphasis and Organizational Culture have a significant effect on Budgetary Slack in the SKPD Aceh Tamiang. Clarity of Budget Targets has a negative and significant effect on Budgetary Slack in the SKPD Aceh Tamiang. Simultaneous Budget Emphasis, Organizational Culture, and Clarity of Budget Targets effect on Budgetary Slack in the SKPD Aceh Tamiang. The limitation of this research is that the sample is only taken from the parties participating in the preparation of the budget activity program, so that it does not represent it as a whole. In addition, in collecting data, researchers only use the questionnaire method, so they will not get answer that better reflect the actual situation. Suggestions for future researchers to expand this research by adding other variables. In addition, it is also expected to increase the number of respondents and use the interview method when collecting data.
DETERMINAN BANTUAN LANGSUNG TUNAI (BLT) DI MASA PANDEMI COVID – 19 DI MODERASI OLEH PENDUDUK MISKIN ( STUDI KASUS DI KECAMATAN SEI BINGAI ) Sri Ertina; Afrah Junita; Nasrul Kahfi Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 1 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (55.646 KB) | DOI: 10.33059/jmas.v4i1.6622

Abstract

With this research we can find out the effect of accountability on the management and allocation of village funds on direct cash assistance during the Covid-19 pandemic with the poor as moderators. Purposive sampling technique was used in this study, this technique is sampling with certain considerations and criteria, while the method used in this study is a quantitative method with primary and secondary data and data collection is done by questionnaires, interviews and observation. The phenomenon that occurs in this study is the lack of responsibility of village officials in providing direct cash assistance, meaning that the incoming funds are not the same as the outgoing funds and the receipt of the assistance is not on target. This study shows the following results that management accountability has a negative but significant effect on direct cash assistance. Allocation of village funds has a positive and significant effect on direct cash assistance. The poor have a significant and positive effect on direct cash assistance. The poor can moderate the management Accountability for Direct Aid. Poor residents can moderate the allocation of village funds to direct cash assistance. Poor residents can moderate Accountability for management and allocation of village funds simultaneously affects direct cash assistance in Sei Bingai District
DETERMINAN KUALITAS PELAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN TEKNOLOGI INFORMASI SEBAGAI PEMODERASI DI KOTA SIBOLGA Kinanti Purnama Pasaribu; Afrah Junita; Nasrul Kahfi Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 1 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (891.094 KB) | DOI: 10.33059/jmas.v4i1.6655

Abstract

With this research, we can find out the effect of the application of accrual basis SAP and HR capacity on the quality of local government financial reporting and information technology as a moderating variable in Sibolga City. Saturated sampling is used as a method that makes research easier and faster where the entire population is used as a sample. The number of samples in this study were 30 SKPD and data collection was carried out using a questionnaire. Based on the results of the study, the regression equation Y = 25.786 -4.404 X1 + 4.405 X2 + 0.421 M + 0.119 X1. M -0.111 X2.M + e in this equation there is a regression coefficient that is -0.111, this explains that there is a negative influence between HR capacity and information technology as a moderating variable which means that if HR Capacity with Information Technology as a moderating variable decreases, the quality of financial reporting local government will decrease by 0.111. The phenomenon studied is that several problems were found in the preparation of LKPD which were not in accordance with the SAP regarding the transfer of budget functions in the Sibolga city financial reports for the 2020 fiscal year. The results of the study show that one by one both the application of accrual-based government accounting standards and HR capacity affect the quality of local government financial reporting, with the use of information technology can strengthen the influence between the application of accrual-based SAP, and HR capacity on the quality of regional government financial reporting. Overall, the existence of Information Technology can strengthen the influence between the application of accrual basis SAP and HR Capacity on the quality of PEMDA financial reporting.
PENGARUH KEJELASAN SASARAN ANGGARAN, KOMITMEN ORGANISASI, DAN PENGENDALIAN AKUNTANSI TERHADAP KINERJA MANAJERIAL (Studi pada SKPD Kabupaten Aceh Tamiang) Yogi Mahestu; Nurlina; muhammad Salman; Rahmad Tantawi
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 1 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (66.655 KB) | DOI: 10.33059/jmas.v4i1.6848

Abstract

This study aims to determine the effect of Clarity of Budget Targets, Organizational Commitment, and Accounting Control on Managerial Performance. This research was conducted at the SKPD of Aceh Tamiang Regency. The sample in this study amounted to 84 people. The sampling technique used purposive sampling, namely sampling using certain criteria. This research is a quantitative research in the form of data in the form of numbers. The data source used is primary data. Data obtained from distributing questionnaires to research respondents. The data analysis technique used multiple regression analysis assisted by the SPSS program. The results of the study partially show that Clarity of Budget Targets, Organizational Commitment, and Accounting Control have a significant effect on on Managerial Performance in the SKPD Aceh Tamiang. Simultaneous Clarity of Budget Targets, Organizational Commitment, and Accounting Control on Managerial Performance in the SKPD Aceh Tamiang. The limitation of this research is that the sample is only taken from the parties participating in this study is that in collecting data, researchers only use the questionnaire method, so they will not get answer that better reflect the actual situation. Suggestions for future researchers to expand this research by adding other variables and it is hoped that this can be done with other methods to obtain complete data, for example by conducting direct interviews with respondents in flling out the questionnaire so that the respondents answer better reflect the actual answer.
Determinan Audit Report Lag Pada Perusahaan Sektor Energi Yang Terdaftar Di BEI Ade Nugra Sahbanta Ade Nugra Sahbanta; Meutia Dewi; Tuti Meutia
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 1 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (114.219 KB) | DOI: 10.33059/jmas.v4i1.7321

Abstract

This study intends to discuss the factors that influence Audit Report Lag in energy sector companies listed on the Indonesia Stock Exchange. This research was conducted at Energy Sector Companies Listed on the Indonesia Stock Exchange using secondary data obtained from published company financial reports. The data analysis method used is multiple linear regression and uses a statistical tool, namely SPSS (Statistical Product And Service Solutions) software. The results of the study show that firm size has a significant effect on audit report lag, leverage has a significant effect on audit report lag, independent commissioners have no significant effect on audit report lag, audit committee has no significant effect on audit report lag and firm size, leverage, independent commissioners and committees simultaneous audits have a significant effect on audit report lag.

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