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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 5 No 5 (2024)" : 5 Documents clear
KINERJA APARATUR PENGELOLAAN DANA DESA (Studi pada Desa di Kecamatan Madat Kabupaten Aceh Timur) sri Wahyuni; Muhammad Salman; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 5 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i5.10782

Abstract

This study aims to determine the effect of Budget Participation, Budget Evaluation and clarity of Village Fund Budget Goals on the Performance of Village Fund Management Apparatus in the Village of Madat District, East Aceh Regency. This study uses quantitative methods using data obtained from questionnaires and measured using an Ordinal scale. The population in this study were all village officials in Madat sub-district as many as 15 villages. This study used purposive sampling technique, namely selecting samples according to certain criteria so that the sample in this study amounted to 60 respondents consisting of village heads, village secretaries, village treasurers and village consultative bodies (BPD). The data analysis methods used in the study were Validity and Reliability Test, Descriptive Statistics, Classical Assumption Test, multiple linear regression, t test, F test, and Coefficient of Determination. For data analysis using SPSS software. The results of this study indicate that Budget Participation, Budget Evaluation, clarity of Budget Objectives have a positive and significant effect on the Performance of the Village Fund Management Apparatus, both partially and simultaneously.
DETERMINAN NILAI PERUSAHAAN PADA PT ANTAM, TBK Irwandi, Miladatul Husni; Nasrul Kahfi Lubis; Mayang Murni
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 5 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i5.10822

Abstract

This study aims to determine the influence of Corporate Social Responsibility (CSR) Disclosure, Company Size, and Profitability on Company Value at PT. Antam Tbk. The object of this research is PT Antam Tbk. The sampling technique used is saturated sampling. The data collection method is based on the company's historical data, namely the financial data audited by PT. Antam Tbk, which is listed on the Indonesia Stock Exchange (IDX) for the period 2009-2023. The data analysis method used in this research is multiple linear regression analysis using SPSS software. The results of this study show that the variable of Corporate Social Responsibility (CSR), company size and profitability disclosure has a positive and significant effect on the company value at PT. Antam Tbk. Simultaneously, the disclosure of corporate social responsibility (CSR), company size, and profitability have a significant effect on the company value at PT. Antam Tbk. Limitations in this study include a research period that is too long so that there is missing and incomplete data which ultimately affects the analysis and generalization of findings. based on these limitations, it can be suggested to conduct a comparative study or shorten the research period.
KOMPLEKSITAS OPERASI PERUSAHAAN DAN TOTAL ASET TERHADAP AUDIT REPORT LAG DENGAN REPUTASI KANTOR AKUNTAN PUBLIK SEBAGAI PEMODERASI Yenni astika; Meutia, Tuti
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 5 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i5.10908

Abstract

The aim of this research is to examine the influence of company operational complexity and total assets on audit report lag with the reputation of the public accounting firm (KAP) as a moderating variable in coal mining sector companies listed on the Indonesia Stock Exchange (BEI). The samples in this study were companies obtained from population data of coal mining sector companies listed on the Indonesia Stock Exchange (BEI) for the 2010-2019 period which were selected using the Purposive Sampling method. The data analysis methods used are classic assumption tests such as normality tests, heteroscedasticity tests as well as autocorrelation tests and hypothesis tests such as multiple linear regression tests, T tests, F tests, and R2 tests using SPSS 22 as an analysis tool. The results of the multiple linear regression equation are Y = 7.755 + 0.224X1 + 0.709X2 + e and Y = 7.755 – 0.224X1 + 0.709X2 + 0.122X1X2 + 0.427X1M + 0.431X2M + e. Partially, company operations have a positive and insignificant effect on Audit Report Lag. Total assets have a positive and significant effect on Audit Report Lag. KAP reputation cannot positively and insignificantly moderate the Audit Report Lag. The complexity of company operations and total assets both show a positive and insignificant influence on the Audit Report Lag and the KAP's total assets and reputation have a positive and significant influence on the Audit Report Lag. Suggestions for future researchers are to add other variables in their research. This is because the variables in this study cannot fully explain the condition of Audit Report Lag in more depth in Coal mining sector companies listed on the IDX.
SRUDI LITERATUR:PERKEMBANGAN EKONOMI KREATIF UNTUK PENINGKATAN PEREKONOMIAN MASYARAKAT DAN PEMERINTAH DAERAH Humaira, Silva; Nurliza Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 5 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i5.7077

Abstract

This paper aims to see that the Development of the Creative Economy influences the Economy of the Community and Local Government. From several literature studies conducted, it can be stated that the development of the Creative Economy has a significant effect on improving the Economy of the Community and Local Government because the creative economy has an important role in the development of the community's economy supported by the era of globalization which makes the community and the government required to be more advanced in the use of technology. The development of the creative economy has a very effective impact on increasing income. regions from various sectors, be it Tourism, Culinary, Commodities, MSMEs, and various other economic sectors. The suggestions for the future for implementing the Creative Economy can affect economic growth in an area. In running the creative economy to be more efficient, it is hoped that business people, be it MSME players or other business people, understand well how the creative economy system is so that the results obtained are more effective and can provide the desired results. Business people are also expected to understand and operate technology well in accordance with their expertise and need so that there are no mistakes in managing a business based on the creative economy. Local governments are also expected to prioritize the creative economy because it has the potential to be very significant in improving the community's economy and regional income.
DETERMINAN KINERJA KEUANGAN PEMERINTAH DESA DI KECAMATAN RANTAU KABUPATEN ACEH TAMIANG Nuriansyah Putra; Afrah Junita; Meutia, Tuti
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 5 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i5.10925

Abstract

This study aims to analyze the influence of regulation, leadership, human resources (HR), and organizational culture on the financial performance of village governments in Rantau District, Aceh Tamiang Regency. The sample was selected using a purposive sampling method, with a total of 64 respondents. The data were analyzed using Partial Least Squares (PLS), including tests of the outer model, inner model, and hypothesis testing. The results indicate that: (1) regulation has a positive and significant effect on financial performance, (2) leadership has a positive and significant effect on financial performance, (3) human resources have a positive and significant effect on financial performance, and (4) organizational culture also has a positive and significant effect on financial performance. This study is limited by a relatively small sample size and a restricted research area, which may limit the generalizability of the findings. Future research is suggested to expand the study area, increase the number of respondents, and consider additional variables such as internal control systems or community participation in village financial management.

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