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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 4 (2024)" : 5 Documents clear
DETERMINAN KECENDERUNGAN KECURANGAN PADA PENGELOLAAN DANA DESA DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI DI KECAMATAN LANGSA LAMA Puteri, Makhfirah; Afrah Junita; Agustina Nurul Fajriah
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 4 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i4.10007

Abstract

This research aims to determine the influence of Self Interest, bystander effect, organizational culture on the tendency to cheat in village fund management with the internal control system as a moderating variable. This type of research uses quantitative research, the data source for this research uses primary data. The population and sample for this research are villages in Langsa Lama District, totaling 15 villages as the population and the samples taken in this research were 75 samples. This research uses purposive sampling, namely a certain sampling technique based on certain considerations or criteria. The data obtained was analyzed using the PLS (Partial Least Square) analysis technique. The equation models analyzed are outer model, inner model and hypothesis testing. The results obtained from this research are: (1) Self interest has a negative effect on the tendency to cheat, (2) Bystander effect has no effect on the tendency to cheat, (3) Organizational culture has no effect on the tendency to cheat, (4) The internal control system has no effect on tendency to cheat, (5) The internal control system is not able to moderate the relationship between self-interest and the tendency to cheat in the management of village funds, (6) The internal control system is not able to moderate the bystander effect relationship to the tendency to cheat in the management of village funds, (7) The internal control system is not able to moderate the relationship between organizational culture and the tendency for fraud in village fund management.
EFEKTIVITAS BLT DANA DESA DENGAN AKUNTABILITAS SEBAGAI PEMODERASI DI KABUPATEN ACEH TAMIANG -, Athika Nuraliza Hanuma; Iqlima Azhar; Nasrul Kahfi Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 4 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i4.10911

Abstract

This research aims to determine the influence of human resource competence and community participation on the effectiveness of village fund BLT with accountability as a moderating variable. This type of research uses quantitative, the data source in this research uses primary data. The population and sample for this research are 16 villages in the Rantau sub-district. The samples taken in this research were 48 village fund BLT managers selected from each village in Rantau sub-district. This research uses a saturated sample, namely a sampling technique when the entire population is used as a sample. The data obtained was analyzed using SPSS (Statistical Package For Social Sciences) analysis techniques. The equation models analyzed are multiple linear regression analysis and Moderated Regression Analysis (MRA). The results of this research are: (1) Human resource competency has an influence significant to the effectiveness of village fund BLT, (2) Community participation has no significant effect on the effectiveness of village fund BLT,(3) Accountability has a significant effect on the effectiveness of village fund BLT, (4) Accountability can moderating the influence of human resource competence on BLT effectiveness village funds, (5) Accountability cannot moderate the influence of participation community towards the effectiveness of village fund BLT, (6) Simultaneous accountability or together they can moderate the influence of human resource competence and community participation in the effectiveness of fillage fund BLT. The limitation of this research is that it only used 48 respondents, which actually still does not describe the actual situation. Suggestions for future researchers are that they can add respondents and other independent variables such as budget participation variables.
DETERMINAN KINERJA MANAJERIAL PT PLN (PERSERO) KOTA LANGSA Teuku Triananda; Meutia, Tuti
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 4 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i4.10917

Abstract

This research aims to determine the effect of participation in budget preparation, quality of human resources, and organizational commitment on managerial performance at PT. PLN Persero Langsa City. The sampling technique used in this research is non-probability. The data analysis method used is the multiple linear regression equation, hypothesis testing using the t test, F test, and determination test (R2). The research results obtained Y = 0.416 + 0.936X1 + 0.337X2 + 0.417X. It can be stated that participation in budget preparation has a significant effect on managerial performance at PT. PLN Persero Langsa City, the quality of human resources has a significant effect on managerial performance at PT. PLN Persero Langsa City. Organizational commitment has a significant influence on managerial performance at PT. PLN Persero Langsa City. The results of the F test show that F sig < α 5% (0.000 <0.005) can be stated that participation in budget preparation, quality of human resources, organizational commitment simultaneously have a significant effect on managerial performance at PT. PLN Persero Langsa City. The results of the coefficient of determination (R2) obtained a result of 47.8%. Participation in Budget Preparation, Quality of Human Resources, and Organizational Commitment influence managerial performance at PT. PLN Persero Kota Langsa and the remaining 52.2% are influenced by other variables not examined in this research such as Compensation, Leadership, Incentives, Discipline, Motivation and Work Environment.
DETERMINAN FISCAL STRESS DI KOTA LANGSA Fevi Prastika Dewi; Tuti Meutia; Afrah Junita
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 4 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i4.11041

Abstract

This research aims to determine the influence of the variables Growth in Original Regional Income, Economic Growth and Capital Expenditures on Fiscal Stress in Langsa City, either partially or simultaneously. The data used is Regional Original Income and Capital Expenditure data from 2008-2017 obtained from the Langsa City Regional Financial Management Agency (BPKD), as well as Gross Regional Domestic Product (GRDP) data for 2008-2017 obtained from the Langsa City Central Statistics Agency website. The data analysis methods used are the Classic Assumption Test, multiple linear regression analysis, and the coefficient of determination test. The results of the research show that partially the growth variables of local original income and capital expenditure have an effect on fiscal stress in Langsa City, while the economic growth variable has no effect on fiscal stress in Langsa City. Simultaneously, the variables of local original income growth, economic growth and capital expenditure influence fiscal stress in Langsa City
OPTIMALISASI PENGELOLAAN DEPO SAMPAH KOTA LANGSA BERBASIS KEUANGAN BERKELANJUTAN DENGAN ANALISIS SOAR Ridha Azkiya; Cut Vita Rajjatul Jummi; Dazka Azis
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 4 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i4.11042

Abstract

Garbage in Indonesia is a problem that must be found a solution. Every time the amount of waste always increases, making the surrounding environment dirty and dirty, this requires the awareness of the government and society to handle it. The purpose of this research is to find an effective strategy for dealing with waste, especially in Langsa City. This study uses the soar analysis method where the expected results can be a good strategy. The results of this study are: Making regulations with integrity by the environmental service, Waste care movement regulated by the village government, Allocation of village funds for waste handling, Separation of organic and inorganic household waste, Utilization of waste to Reuse, reduce, Reycycle, Using the most efficient route for the waste disposal channel, conducting outreach to the public to care for the environment.

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