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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 2 (2023)" : 5 Documents clear
ANALISIS KEPUASAN PENGUNJUNG TERHADAP FASILITAS EKOWISATA HOLIDAY RESORT AEK RASO DI KABUPATEN LABUHAN BATU SELATAN Andi Fauzan R. Pohan
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 2 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (561.305 KB) | DOI: 10.33059/jmas.v4i2.7534

Abstract

Ecotourism is a form of travel to natural areas that is carried out with the aim of conserving the environment and preserving the life and well-being of the local population. The Elephant Holiday Resort Training Center is one of the natural Ecotourism in Labuhan Batu Selatan, therefore this type of tourism must be developed specifically to support the preservation of the surrounding forest habitat. Because visitor visits are influenced by visitor satisfaction which will determine how long a visitor visits to the ecotourism area. Then satisfaction becomes the main priority in its management, service quality is also related to the provision of adequate facilities and management of facilities both in quality and quantity which will greatly affect visitor satisfaction and interest in the next visitor visit. Ecotourism facilities have a very positive and significant effect on visitor satisfaction and the development of facilities besides that facilities are also one of the important things for developing tourism. The results of the data were analyzed using multiple linear analysis. The results of this studied explain that attractiveness, the existence of good and adequate facilities, and visitor knowledge will affect visitor satisfaction by 73.3%. In other words, there is the influence of other variables of 26.7% which are not measured in this study.
PENGARUH PERSEPSI MANFAAT, PERSEPSI KEMUDAHAN, DAN PERSEPSI KEAMANAN TERHADAP KEPUTUSAN PENGGUNAAN APLIKASI PEMBAYARAN DIGITAL (E-WALLET) muhammad Alfaris
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 2 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i2.7450

Abstract

Technology is a tool that facilitates all kinds of daily activities. Increasingly advanced technological developments encourage community activities in increasing the need for goods and services. Technological developments also make it easier for users to make purchases using a cashless transaction payment system. The development of technology makes the number of consumers increase so that technology becomes an important part of the non-cash payment feature system. in the digital economy in using electronic e-wallets. This study uses the literature study method, by conducting library data collection methods from various sources that are relevant to the issues studied, both in the form of written sources. In this study, various reference sources regarding relevant theories include the AHP method, TOPSIS method, Decision Support System (SPK), skin care, USE Questionnaire, and Likert scale. Sources and references are taken and searched through books, journals, articles, to the internet. This literature study aims as a theoretical basis to strengthen the problem solving in this research.
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada OPD Kabupaten Deli Serdang) Kesuma Puja Lestari; Afrah Junita; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 2 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i2.6907

Abstract

This study aims to determine the effect of human resource competence, government accounting standards and government internal control systems on the quality of local government financial reporting information. The sampling technique in this study was purposive sampling, namely sampling with certain considerations with a total sample of 93 respondents. Methods of data collection using a questionnaire. The data analysis method used is multiple linear regression. The results of this study indicate that the competence of human resources has an effect positive and significant to the quality of local government financial report information. Government accounting standards have a positive and significant effect on quality of local government financial reporting information. The government's internal control system has a positive and significant effect on the quality of report information local government finances. Competence of human resources, government accounting standards and the government's internal control system simultaneously affect the quality of local government financial report information in Deli Serdang Regency.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA APARATUR : STUDI LITERATUR Ersalina; Afrah Junita; Muhammad Salman
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 2 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i2.7004

Abstract

This article examines in the literature the factors that influence apparatus performance. This research uses data sources obtained through collecting research results from journal articles published on Google Scholar in 2018-2022. The results show that performance can be influenced by self-efficacy, participation in budgeting, information technology utilization, and competence. When an individual has high self-efficacy, is involved in preparing a budget, uses technology, and has appropriate competencies, his performance will increase. From these results it appears that this research has the potential to be reviewed through qualitative or quantitative methods using primary or secondary data. self efficacy, Participation in Budgeting, Utilization of Information Technology, Competence, Performance
DETERMINAN KINERJA KEUANGAN DESA DI KECAMATAN RANTAU KABUPATEN ACEH TAMIANG Reiky Andika; Afrah Junita; Muhammad Salman
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 2 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i2.7818

Abstract

This study aims to determine the effect of leadership style, discipline, motivation and organizational commitment on the financial performance of village governments in Rantau District, Aceh Tamiang District. The sample in this study amounted to 96 respondents. The data analysis method used is multiple linear regression analysis, t test, F test, and coefficient of determination test. The results of the study partially show that leadership style, discipline, motivation, and organizational commitment have a significant effect on the financial performance of village governments in Rantau District, Aceh Tamiang Regency. Simultaneously leadership style, discipline, motivation, and organizational commitment simultaneously have a significant effect on the financial performance of village governments in Rantau District, Aceh Tamiang Regency. The limitation of this research is that the sample is only taken from the secretaries and hamlet heads, so that they are not fully represented. In addition, in collecting data, researchers only use the questionnaire method, so they will not get answers that are more reflective of the actual situation. Suggestions for future researchers to expand this research by adding other variables such as work culture and organizational communication. In addition, it is also expected to increase the number of respondents and use the interview method, because with the interview method the researcher will get answers that are more reflective of the actual situation.

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