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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 5 (2023)" : 5 Documents clear
Determinan Keputusan Nasabah Menggunakan Produk Rahn Pada PT Pegadaian Syariah Sungai Liput Liya Kartika; Muhammad Salman; Ainul Yusna Harahap
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 5 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i5.8279

Abstract

The research was conducted with the aim of finding out the influence of service quality, ease of transactions and estimated value on customers' decisions to use rahn products at PT Pegadaian Syariah Sungai Liput. This type of research is quantitative, the data source used is primary data. The population and sample for this research are Rahn customers at Pegadaian Sungai Liput, totaling 1,949 people as the population, and 96 respondents as the sample in this research which was calculated based on the Slovin formula. The data obtained was analyzed using SPSS (Statistical Package For Social Sciences) analysis techniques. The equation model analyzed is multiple linear regression analysis, classical assumption tests and hypothesis testing (T test, F test and coefficient of determination (R2). The research results show that partially service quality and estimated value have a significant positive effect on customers' decisions to use Rahn products, while ease of transaction has no effect on the customer's decision to use Rahn products. Simultaneously all independent variables, namely service quality, ease of transaction and estimated value together have a significant positive influence on the customer's decision to use Rahn products. Future researchers can use even more variable variables outside Variants of estimated value, costs and services influence customers' decisions to use rahn products at PT Pegadaian Sungai Liput. This is because, in this study, these three variables were only able to explain 34.1% of variations in customer decisions. This study has problem limitations. namely, the research only looks at the influence of service quality, ease of transactions, and estimated value as variables in revealing customers' decisions to use Rahn products. The research was conducted with the aim of finding out the influence of service quality, ease of transactions and estimated value on customers' decisions to use rahn products at PT Pegadaian Syariah Sungai Liput. This type of research is quantitative, the data source used is primary data. The population and sample for this research are Rahn customers at Pegadaian Sungai Liput, totaling 1,949 people as the population, and 96 respondents as the sample in this research which was calculated based on the Slovin formula. The data obtained was analyzed using SPSS (Statistical Package For Social Sciences) analysis techniques. The equation model analyzed is multiple linear regression analysis, classical assumption tests and hypothesis testing (T test, F test and coefficient of determination (R2). The research results show that partially service quality and estimated value have a significant positive effect on customers' decisions to use Rahn products, while ease of transaction has no effect on the customer's decision to use Rahn products. Simultaneously all independent variables, namely service quality, ease of transaction and estimated value together have a significant positive influence on the customer's decision to use Rahn products. Future researchers can use even more variable variables outside Variants of estimated value, costs and services influence customers' decisions to use rahn products at PT Pegadaian Sungai Liput. This is because, in this study, these three variables were only able to explain 34.1% of variations in customer decisions. This study has problem limitations. namely, the research only looks at the influence of service quality, ease of transactions, and estimated value as variables in revealing customers' decisions to use Rahn products.
DETERMINAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Pada OPD Kabupaten Aceh Tamiang) Maulia Safrina; Afrah Junita; Nasrul Kahfi Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 5 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i5.8363

Abstract

The research was conducted with the aim of knowing the effect of accounting information systems, unethical behavior and compensation on the performance accountability of study government agencies in regional apparatus organizations in Aceh Tamiang Regency. The data used is primary data sourced from research respondents as many as 60 respondents from 30 regional apparatus organizations. Methods of data analysis using quantitative methods with analysis of multiple linear regression equations, test the coefficient of determination (R2) and test the hypothesis (t test and F test). The research results obtained Y = 1.981 + 0.646X1 - 0.366X2 + 0.399X3, a constant of 1.981 is the performance accountability of government agencies before being influenced by accounting information systems, unethical behavior and compensation. The regression coefficient of the variable accounting information system and compensation has a positive effect on the performance accountability of government agencies while unethical behavior has a negative effect on the performance accountability of local government agencies. The test results for the coefficient of determination (R2) of 71.9% accounting information systems, unethical behavior and compensation can explain the performance accountability variables of government agencies, while the remaining 28.1% is influenced by other variables not examined. The results of the partial t test of accounting information systems, unethical behavior and compensation are significant to the performance accountability of government agencies. The results of the simultaneous F test of accounting information systems, unethical behavior and compensation are significant to the performance accountability of government agencies.
PENGARUH BELANJA MODAL, PENDAPATAN ASLI DAERAH, DAN DANA ALOKASI UMUM TERHADAP KINERJA KEUANGAN DAERAH (Studi pada Kabupaten Aceh Tamiang) Ayu Rohanda; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 5 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i5.8367

Abstract

The research was conducted with the aim of determining the influence of capital expenditure, local original income and general allocation funds on the regional financial performance of Aceh Tamiang Regency. The data used is secondary data sourced from the budget realization report (LRA) of the Aceh Tamiang Regency government. The data analysis method uses a quantitative method with multiple linear regression equation analysis. The partial t test results of local original income are significant to financial performance, while capital expenditure and general allocation funds are partially insignificant to regional financial performance. The results of the F test or simultaneously capital expenditure, local original income and general allocation funds are significant to the financial performance of the Aceh Tamiang Regency Government.
Efektivitas Dan Efisiensi Pelaksanaan Anggaran Belanja Badan Perencanaan dan Pembangunan Daerah (BAPPEDA) Kabupaten Jepara Jalal Luddin; Riska Rahmawati; Suparwi
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 5 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i5.8462

Abstract

This research was conducted to analyze the level of criteria for the effectiveness and efficiency of the implementation of the budget in the regional planning and development agency in Jepara Regency. The data used is secondary data obtained from supporting documentation and literature as well as the official website of BAPPEDA Jepara Regency using financial realization reports from 2017 to 2022. The analysis technique used is quantitative descriptive analysis. The results of the study show that the budget level of the regional planning and development agency in Jepara Regency is in the category of effective and efficient. Effectiveness has been carried out, with the results of the data indicating that the program that has been realized is close to the expected target. As for efficiency, it is proven by the direct expenditure budget each year that is used to run previously planned programs that do not approach the actual expenditure value.
DETERMINAN PEMBIAYAAN MUDHARABAH PADA PT BCA SYARIAH Arisa Agustina; Muhammad Salman; Ainul Yusna Harahap
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 5 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i5.8591

Abstract

The research aims to determine the effect of third party funds, capital adequacy ratio and return on assets on mudharabah financing. This type of research is quantitative. The research population and sample is the annual financial report of PT BCA Syariah for 2013-2022. The data analysis method used is the classical assumption test and multiple linear analysis using SPSS as an analysis tool. The results of this study show that partially Third Party Funds (DPK) and Capital Adequacy Ratio (CAR) have a positive and significant effect on mudharabah financing and Return On Assets (ROA) has no effect on mudharabah financing. Meanwhile, simultaneously, all independent variables, namely third party funds, capital adequacy ratio and return on assets together have a significant positive influence on mudharabah financing. This research still has limitations, especially the variables studied. Further research is suggested to add other independent variables to explain their effect on mudharabah financing such as Non-Performing Financing, To Deposit Ratio, and Inflation. 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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