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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
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Search results for , issue "Vol 4 No 3 (2023)" : 5 Documents clear
PENGARUH KESADARAN MEMBAYAR PAJAK DAN PEMAHAMAN TENTANG PERPAJAKAN TERHADAP MINAT MEMBAYAR PAJAK PADA WAJIB PAJAK ORANG PRIBADI Ainul Yusna Harahap; Nurliza Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 3 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i3.8003

Abstract

This study aims to determine the effect of tax awareness and understanding of taxation on interest in paying taxes on individual taxpayers in Langsa City. The population used in this study was 100 personal taxpayers registered at KPP Kota Langsa, with non-employee criteria registered at the Langsa City Tax Service Office and randomly selected. The tests carried out in data analysis are instrument validity and reliability tests, classical acceptance tests in the form of normality tests, multicollinearity tests, and heteroscedasticity tests. In this case, the hypothesis tests used are determination coefficient tests, regression tests, and multiple linear regression tests. The data collection method uses questionnaires processed with SPSS version 23. The results of this study are the results of multiple linear regression equations, it is known that awareness of paying taxes and understanding taxation have a positive influence on interest in paying taxes in Langsa City. The results of the T-test, it is known that the awareness of paying taxes and understanding of taxation has a significant partial effect on the interest in paying taxes in Langsa City. The results of the coefficient of determination test are known that the awareness of paying taxes and understanding of taxation is 60% of the interest in paying taxes. While the remaining 36.1% was influenced by other variables that were not studied in this study.
ANALISIS PERBANDINGAN RASIO PROFITABILITAS SEBELUM DAN SELAMA PANDEMI COVID - 19 PADA PERUSAHAAN UMUM DAMRI Jalal Luddin; Adif Fachrudin; Adelina Citradewi
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 3 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i3.8043

Abstract

This study was conducted to compare profitability ratios using Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM), and Operating Profit Margin (OPM) methods in Perum Darmri before and during the covid-19 pandemic. The data used were secondary data obtained from the official website of Perum Damri using Perum Damri's financial reports for 2018-2021. The analysis technique used was quantitative comparison. The results showed that there was no difference in the profitability ratios of the Return On Assets (ROA), Return On Equity (ROE) and Net Profit Margin (NPM) methods at the beginning of the pandemic covid-19 and during the pandemic covid-19 only the Operating Profit Margin (OPM) there was a difference at the beginning of the pandemic covid-19 from another method. At the beginning of the pandemic covid-19, Perum Damri experienced an increase in Return On Assets (ROA), Return On Equity (ROE), and Net Profit Margin (NPM) methods but experienced a decrease in the Operating Profit Margin (OPM) method. During the pandemi covid-19 or during the pandemic covid-19, Perum Damri experienced a decrease in each ratio method used, both Return On Assets (ROA), Return On Equity (ROE) and Net Profit Margin (NPM) and Operating Profit Margin (OPM).
PERANAN STATISTICAL QUALITY CONTROL (SQC) DALAM PENGENDALIAN KUALITAS: STUDI LITERATUR Syarifah Nazia; Safrizal; Muhammad Fuad
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 3 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i3.8079

Abstract

This research is a literature study with descriptive qualitative research using literature review which describes the role of Statistical Quality Control in Quality Control. This research uses various sources such as journals, articles, and relevant documents. This literature study focuses on the Role of Statistical Quality Control in Quality Control. Companies really need supervision in each production process, so that companies can know the quality of the products produced. With a quality product, the company will benefit due to increased sales volume and of course it will make consumers feel more satisfied and can avoid complaints from customers after buying or using the product. SQC is a problem-solving tool used in monitoring, analyzing, improving, controlling and managing products in the process of using statistical methods. The SQC method can be used to find errors in the production process that are caused by product defects or damage, so that more action can be taken to overcome problems that cause product damage Key Words: Quality, Control Quality, SQC
KECENDERUNGAN PENELITIAN PENGUNGKAPAN ISR PADA GOOGLE SCHOLAR TAHUN 2022 Rahmat Irfan; Muhammad Salman; Ainul Yusna Harahap; Rahmad Tantawi
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 3 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i3.7014

Abstract

Islamic Social Reporting (ISR) is the development of disclosure of social responsibility in accordance with sharia principles. This study uses content analysis of several articles that have been published in Googel Scholars throughout Indonesia in 2022, with the disclosure of Islamic Social Reporting (ISR) as the main focus. This study reveals the type of research with a quantitative approach with secondary data that is predominantly used by researchers who publish their journals on Google Scholar in 2022. Multiple linear regression tests and descriptive statistics are the instruments and data analysis methods most commonly used.
PENGARUH EFIESIENSI OPERSIONAL, LIKUIDITAS DAN KECUKUPAN MODAL TERHADAP LABA BERSIH PADA PT BANK MUAMALAT INDONESIA, Tbk Nindi Pratiwi; Muhammad Salman; Ainul Yusna Harahap
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 3 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i3.8045

Abstract

The research was conducted with the aim of knowing the effect of operational efficiency, liquidity and capital adequacy on net income. This type of research is quantitative. The population and research sample are the annual financial reports of PT Bank Muamalat Tbk for 2012-2021. Operational efficiency is proxied by operating expenses and operating income (BOPO), liquidity is proxied by Financing to Deposit Ratio (FDR), capital adequacy is proxied by Capital Adequacy Ratio (CAR) and net profit is proxied by Net Profit Margin (NPM). The data analysis method used is the classical assumption test and multiple linear regression analysis using SPSS as an analytical tool. The results of this study state that operational efficiency has no effect on net income, liquidity has a significant effect on net income and capital adequacy has no effect on net income. This research still has limitations, especially the variables studied. Further research is suggested to add other independent variables to measure net income such as financing risk, third party funds, and total assets. In addition, it is also necessary to expand the research object to include more and increase the research period so that it is hoped that better and more accurate research results will be obtained

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