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Muhammad Salman
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Jl, Prof. Dr. Syarief Thayeb, Meurandeh, Langsa Lama, Kota Langsa, Aceh 24416.
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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 5 No 1 (2024)" : 5 Documents clear
UPAYA BANK PEMBIAYAAN RAKYAT SYARIAH (BPRS) ADECO DALAM PENGEMBANGAN UMKM DI KOTA LANGSA Yanti, Widya Armayanti Tanjung; Tuti Meutia; Nasrul Kahfi Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 1 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i1.8850

Abstract

This research was carried out with the aim of finding out the role of BPR Syariah Adeco in developing MSMEs, how MSMEs develop after obtaining financing and what the mechanism for channeling financing is through Murabahah contracts. This type of research is qualitative research with a descriptive approach. This research uses data sourced from primary data and secondary data. Data collection techniques were carried out using interview, observation and documentation techniques. Data analysis in this research uses steps in the form of data reduction, data presentation and drawing conclusions. The results of the research show that the important role of Adeco Sharia People's Financing Bank (BPRS) in developing MSMEs in Langsa City includes, among other things, providing MSME financing using Murabahah contracts or sale and purchase contracts as well as monitoring the financing and business development of its customers. The development of MSMEs that can be felt after receiving the distribution of funds is increasing sales turnover, increasing income, increasing the number of products, expanding business locations, and increasing workforce. The financing distribution mechanism is through a Murabahah contract which begins with the application stage, follow up, survey, financing analysis stage, approval stage, disbursement stage, monitoring stage up to the repayment stage, in principle in accordance with sharia principles.
PENGARUH KOMPETENSI APARATUR DESA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN KEJELASAN SASARAN ANGGARAN TERHADAP PENGELOLAAN DANA DESA (Studi di Desa pada Kecamatan Langsa Lama) Nurhalimah; Azhar, Iqlima; Agustina Nurul Fajriah
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 1 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i1.9512

Abstract

This study aims to determine the Effect of Village Apparatus Competence, Information Technology (IT) Utilization, and Clarity of Budget Targets on Village Fund Management (Case Study of Village in Langsa Lama District). The type of data used is primary data and data collection is carried out by distributing questionnaires to respondents. The sample selection in this study used purposive sampling, a sample of 90 respondents was obtained from 15 Village Offices in Langsa Lama District consisting of the Village Head, Village Secretary, Finance Head, Planning Head, Welfare Kasi, and Village Consultative Body (BPD). The data was analyzed using the SPSS (Statistical Product And Service Solutions) program. The analysis methods used are data quality tests, classical assumption tests, and multiple linear regression analysis. The results of this study show that the competence of Village Apparatus partially has a significant influence on Village Fund Management. Technology Utilization.
DETERMINAN KINERJA PENGELOLAAN KEUANGAN DESA DENGAN KOMITMEN ORGANISASI SEBAGAI PEMODERASI (STUDI PADA KANTOR DESA DI KECAMATAN SERUWAY) hidayana, hidayana; Afrah Junita; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 1 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i1.9615

Abstract

This research aims to determine the influence of apparatus competency, transparency and accountability on village financial management performance with organizational commitment as a moderating variable. This type of research uses quantitative research, the data source for this research uses primary data. The population and sample of this research are villages in Seruway sub-district, totaling 15 villages as a population and the samples taken in this research were 60 village financial managers who were chosen randomly. This research uses purposive sampling, namely a certain sampling technique based on a consideration or some criteria. The data obtained was analyzed using SPSS (Statistical Package For Social Sciences) analysis techniques. The equation model analyzed is multiple linear regression analysis and Moderated Regression Analysis (MRA), classical assumption testing and hypothesis testing (T test, F test and Determination Coefficient (R2)). The results obtained from this research are:apparatus competency has a significant effect on village financial management performance,organizational commitment moderates apparatus competency on village financial management performance, (3) transparency has a significant effect on village financial management performance,Organizational commitment moderates transparency in village financial management performance,accountability has a significant effect on village financial management performance,organizational commitment moderates accountability in village financial management performance. The limitations of this research are that many village officials do not have adequate educational background and do not have good competence in managing finances and also lack experience. Given these limitations, the author can provide suggestions, namely that future researchers are expected to be able to develop and perfect further research in the future. Village officials in Seruway District as village financial managers should increase their knowledge, skills and training regarding the preparation of good and correct financial reports so that financial management performance can run well.
DETERMINAN RETURN SAHAM PADA PERUSAHAAN FOOD AND BEVERAGES YANG LISTING DI BEI Laung Andri Pranata Siregar; Meutia Dewi; Ismanidar, Nur
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 1 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i1.9659

Abstract

This study aims to determine the effect of Debt to Equity Ratio (DER), Return on Asset (ROA), and Earning Per Share (EPS) on Stock Return in Food and Beverage companies listed on the Indonesia Stock Exchange (IDX) during the period 2013-2017. The population in this study is all Food and Beverage companies listed on the Indonesia Stock Exchange (IDX) during the period 2013-2017, amounting to 18 companies. The sample in this study amounted to 8 companies taken using purpose sampling method. The data analysis method used is multiple linear regression and hypothesis testing using SPSS as the analysis tool. The results of research are Debt to Equity Ratio (DER) has a negative effect on stock return, while Return on Asset (ROA) and Earning Per Share (EPS) have a positive effect on stock return. The coefficient of determination results show that the Debt to Equity Ratio (DER), Return On Asset (ROA), and Earning Per Share (EPS) variables contribute or influence stock return by 6.0%.The results of the partial study (t-test) show that the Debt to Equity Ratio (DER), Return On Asset (ROA), and Earning Per Share (EPS) variables have an insignificant effect on stock return (tsig > 0.05). Based on simultaneous testing (F-test), it is shown that the Debt to Equity Ratio (DER), Return on Asset (ROA), and Earning Per Share (EPS) variables have an insignificant effect on stock return (Fsig > 0.05).
DETERMINAN FINANCIAL DISTRESS PADA PT ANEKA TAMBANG, Tbk Safika Zebua; Budi Gautama Siregar; Sarmiana Batubara; Aswadi Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 1 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i1.9974

Abstract

This study aims to analyze and provide an overview of financial performance proxied by Return On Assets, corporate governance mechanisms proxied by the audit committee and ownership structure proxied by managerial ownership in influencing the possibility of financial distress at PT Aneka Tambang, Tbk for the observation period 2015-2022. Financial distress in this study is measured using the Altman Z-Score method. The research population is the company's secondary data consisting of financial performance, corporate governance, ownership structure and financial distress from 2015-2022 which are taken quarterly, totaling 32 quarters. Sample withdrawal is used with purposive sampling technique with the criteria of published and accessible financial reports so that the number of samples obtained is 31 quarterly reports. This study found that financial performance proxied by Return on Assets can have a significant effect on the possibility of financial distress at PT Aneka Tambang, Tbk for the 2015-2022 observation period, corporate governance mechanisms proxied by the audit committee have no effect on financial distress, and ownership structure proxied by managerial ownership has no effect on the financial distress condition of PT Aneka Tambang, Tbk for the 2015-2022 observation period. Future reseachers can add observation periods to several companies such as using panel data and adding independent variables such as individual ownership and institutional ownership

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