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Muhammad Salman
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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 4 No 6 (2023)" : 5 Documents clear
LABA AKUNTANSI TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) DENGAN AKUNTABILITAS SEBAGAI PEMODERASI PADA PERBANKAN SYARIAH YANG TERDAFTAR DI BEI Kiki Halida Batubara; Afrah Junita; Muhammad Salman; Rahmad Tantawi
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 6 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i6.5875

Abstract

This research aims to determine the effect of financial performance on Islamic Social Reporting (ISR) disclosure with accountability as a moderator in sharia banking listed on the Indonesia Stock Exchange. The population in this research is all sharia banking companies listed on the Indonesia Stock Exchange in 2010-2019. Sample selection was carried out using purposive sampling and obtained 4 sharia banking companies listed on the Indonesia Stock Exchange in 2010-2019. The data analysis methods used are classic assumption tests such as: data normality test, multicollinearity test, autocorrelation test and heteroscedasticity test as well as hypothesis tests such as multiple linear regression tests, interaction tests or what is usually called Moderated Regression Analysis (MRA), t test ( partial test), F test (simultaneous test) and coefficient of determination test (R2 test). The research results show that partially, financial performance has no significant effect on Islamic Social Reporting (ISR) disclosure, Accountability has a significant effect on Islamic Social Reporting (ISR) disclosure. Meanwhile, based on the Moderated Regression Analysis (MRA) test, accountability cannot partially moderate the influence of financial performance on Islamic Social Reporting (ISR) disclosures and simultaneously accountability can moderate the influence of financial performance on Islamic Social Reporting (ISR) disclosures.
PENGARUH CAR, LDR, DAN NPL TERHADAP KINERJA KEUANGAN PADA SEKTOR PERBANKAN YANG TERDAFTAR DI BEI Hadi, Shilvy Meilinda
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 6 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i6.7941

Abstract

This study aims to determine the effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) and Non Performing Loans (NPL) on banking financial performance as measured by Return On Assets (ROA) in banking sector companies listed on the Indonesia Stock Exchange. . The sample in this study is 10 banking companies listed on the IDX. Methods of data analysis using multiple linear regression analysis, t test, F test, and analysis of the coefficient of determination. From the multiple linear regression analysis, the regression equation Y = 9.033 + 0.016X1 + 0.162X2 – 0.002X3 is obtained. From the t test it is known that the Capital Adequacy Ratio has a significant effect on Return On Assets, where the t sig value is obtained. 0.021 is smaller than 0.05. Loan to Deposit Ratio has a significant effect on Return On Assets, where the t sig value is obtained. 0.000 is less than 0.05. Non Performing Loans have a significant effect on Return On Assets, where the t sig value is obtained. 0.025 is smaller than 0.05. From the F test it is known that the Capital Adequacy Ratio, Loan to Deposit Ratio, and Non-Performing Loans simultaneously have a significant effect on ROA, where a sig F value is obtained. 0.000 is less than 0.05. From the analysis of the coefficient of determination it is known that CAR, LDR, and NPL affect Return On Assets in banking companies listed on the Indonesia Stock Exchange by 70.5%, while the remaining 29.5% is influenced by other variables outside this research model.
PENGARUH KOMITMEN ORGANISASI, MOTIVASI APARATUR DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (Studi Pada Pemerintah Kampung di Kecamatan Seruway) Wahjaharani, Putri; Muhammad Rizqi Zati; Tuti Meutia
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 6 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i6.8880

Abstract

This research aims to determine the influence of organizational commitment, apparatus motivation and reporting systems on the accountability of village fund management in Seruway District. The sample in this study consisted of 60 respondents. The data analysis method uses multiple linear regression analysis, t test, F test, and coefficient of determination test. The regression equation in this study is Y = 4.117 + 0.291X1 + 0.165 X2 + 0.498X3. Organizational commitment, apparatus motivation and the reporting system simultaneously have a positive and significant effect on the accountability of village fund management in the village government in Seruway District. From the coefficient of determination test, it can be explained that the variables of organizational commitment, apparatus motivation and reporting system influence the accountability of village fund management in the village government in Seruway District by 51.5%, while the remaining 48.5% is influenced by other variables outside this research model.
STRATEGI PROMOSI MELALUI MEDIA SOSIAL TERHADAP KEPUTUSAN PEMBELIAN SMARTPHONE MEREK XIAOMI YANG DI MEDIASI WORD OF MOUTH PADA MAHASISWA UNIVERSITAS SAMUDRA Hidayat, Rahmad; safrizal; Lindung Bulan, T. Putri
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 6 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i6.9159

Abstract

This research aims to determine the influence of promotional strategies on purchasing decisions for Xiaomi brand smartphones mediated by word of mouth among students at Samudra University. This research used a sample of 96 respondents who were consumers of Xiaomi smartphone users. The data analysis method uses path analysis, t test, and coefficient of determination test. The results of this research show that promotional strategies via social media directly influence word of mouth, promotional strategies via social media influence purchasing decisions, word of mouth directly influences purchasing decisions, and promotional strategies via social media indirectly influence decisions. purchase of Xiaomi brand smartphones mediated by word of mouth. This research still has limitations in the form of a sample that is still less representative of the total population. It is recommended for future researchers to use a larger sample.
PROFITABILITAS SEBELUM DAN SAAT TERJADI COVID-19 PADA PT BANK ACEH SYARIAH Rauzatul Jannah; Haris Al Amin; Abdul Halim; Syawal Harianto; Abi Waqqash
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 6 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i6.9527

Abstract

The Covid-19 pandemic that emerged in early 2020 had an impact on several sectors in Indonesia, including the banking sector. The consequences of the Covid-19 pandemic had an impact on banking profitability. One of them is PT Bank Aceh Syariah. This study aims to determine differences in profitability values as measured by the ratio of Return On Assets (ROA) and Return On Equity (ROE) at PT Bank Aceh Syariah before and during the Covid-19 pandemic. This research was conducted using quarterly data for 6 years from 2017 to 2022 which was published on the official website of PT Bank Aceh Syariah. The analytical method used in this study is the difference test by testing the hypothesis of the paired sample t test with a significance standard of 0.05. Data processing was carried out using the SPSS analysis tool. The results showed that there was a significant difference in profitability before the pandemic and during the Covid-19 pandemic as measured by the ROA ratio, it was found that profitability before the Covid-19 pandemic and during the Covid-19 pandemic 19 obtained an Asymp value. Sig. (2-tailed) of 0.004, which is more than the specified significance level, which is <0.05. In the ROE ratio, it was found that profitability before the Covid-19 pandemic and during the Covid-19 pandemic obtained an Asymp value. Sig. (2-tailed) of 0.001 which is smaller than the specified significance level, which is <0.05.

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