cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Muhammad Salman
Contact Email
muhammadsalman1@unsam.ac.id
Phone
+628116800173
Journal Mail Official
jmas@unsam.ac.id
Editorial Address
Jl, Prof. Dr. Syarief Thayeb, Meurandeh, Langsa Lama, Kota Langsa, Aceh 24416.
Location
Kota langsa,
Aceh
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 6 No 1 (2025)" : 5 Documents clear
The Struktur Modal Terhadap Nilai Perusahaan Dengan Islamic Social Reporting (ISR) Sebagai Variabel Moderating fransiska geby yosesia panggabean, fransiska geby yosesia panggabean
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 1 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i1.10783

Abstract

This study aims to determine the effect of capital structure on firm value with Islamic Social Reporting (ISR) as a moderating variable in companies listed on the Jakarta Islamic Index (JII). The objects of this research are companies listed on the Jakarta Islamic Index (JII). The sampling technique used is purposive sampling. The data collection methods employed in this study are documentation and literature study methods. The data analysis method used in this research is moderated regression analysis (MRA) by operating SPSS software. The results of this study indicate that the capital structure variable has a positive and significant effect on firm value, Furthermore, the variable of capital structure, with Islamic Social Reporting as a moderating variable, has a negative and insignificant effect on firm value, indicating that Islamic Social Reporting cannot moderate firm value in companies listed on the Jakarta Islamic Index (JII). Time Period Limitations, the research time period carried out for 15 years, namely 2018-2023, is too short, so it is difficult to observe significant changes in capital structure and company value and it is recommended to extend the research period in order to observe more significant changes in capital structure and company value
STRATEGI BIAYA PRODUKSI DAN PROMOSI DALAM MENINGKATKAN LABA: STUDI EMPIRIS PADA PT ULTRAJAYA MILK INDUSTRY, TBK Agbert Zega; Budi Gautama Siregar; Zulaika Matondang; Aswadi Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 1 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i1.11029

Abstract

This study aims to analyze the influence of production cost and promotion cost strategies on the company's profit at PT Ultrajaya Milk Industry Tbk during the period 2015–2023. Secondary data is obtained from the company's financial statements and analyzed using the multiple linear regression method. The results show that production costs have a significant and positive influence on profits, which indicates that increasing efficiency in the production process directly increases the company's profit margins. On the other hand, promotional costs do not show a significant influence on profits, indicating that the allocation of promotional budgets has not been effective in driving increased sales. These findings have practical implications for management to prioritize efforts to improve production cost efficiency and conduct in-depth evaluations of promotional strategies to increase their effectiveness. Suggestions for further research include developing a model by incorporating additional variables, such as product innovation, distribution channels, and market competition dynamics, to gain a more comprehensive understanding of the factors that affect a company's bottom line.
DETERMINAN KECURANGAN PENGELOLAAN DANA DESA DI KECAMATAN BAHOROK, KABUPATEN LANGKAT Br. Sinuraya, Novita Ria; Azhar, Iqlima; Meutia, Tuti
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 1 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i1.11032

Abstract

This research aims to determine the influence of transparency, community participation and accountability on fraudulent management of village funds in Bahorok sub-district, Langkat Regency. 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 Bahorok sub-district, totaling 18 villages as a population and the sample taken in this research is 72 officials who understand better and are involved in financial activities in the village. This research uses purposive sampling, namely a certain sampling technique based on certain considerations or 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 classical assumption testing and hypothesis testing (T test, F test and Coefficient of Determination (R2). The results obtained from this research are: (1) transparency has a significant negative effect on fraudulent management of village funds, (2) community participation has a positive effect on fraudulent management of village funds, (3) accountability has a significant negative effect on fraudulent management of village funds, (4) transparency, community participation and accountability have a significant effect on fraudulent management of village funds. This research has limitations that can be taken into consideration by future researchers, in order to improve further research where many village officials do not have adequate educational background and do not have good competence in managing finances. Researchers provide suggestions for future researchers who are expected to be able to develop and perfect further research in the future
PENGARUH SISTEM INFORMASI AKUNTANSI, LITERASI KEUANGAN TERHADAP KOMPETENSI PENGURUS BUMG Himansi, Muhammad Rendy Alkhobir; Tuti Meutia; Mayang Murni
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 1 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i1.11039

Abstract

The purpose of the research that the author wants to achieve is to determine the influence of accounting information systems on the competence of BUMG administrators in Langsa Baro District. To find out the influence of financial literacy on the competence of BUMG administrators in Langsa Baro District. To find out the influence of accounting information systems and financial literacy on the competence of BUMG administrators in Langsa Baro District. The scope of the research discusses the influence of accounting information systems and financial literacy on the competence of BUMG administrators in Langsa Baro District. The type of data used in this study is quantitative data. The sample in this study is 48 respondents. The data analysis method used in this study is quantitative descriptive analysis using the help of the SPSS 25.0 statistical application. The results of the research are accounting information systems, financial literacy simultaneously has a significant effect on competence. Partially, the accounting information system has a significant negative effect on competence, but financial literacy has a positive and significant effect on the competence of BUMG administrators in Langsa Baro District. The limitation of this study is that this research is only carried out based on the location that can be reached by the researcher, so it is felt that the distribution of the questionnaire is not widespread. The data collection method carried out in this study is in the form of primary data and disseminated through questionnaires directly and online, but in its implementation there are still respondents who do not understand the content of the questionnaire. This research is limited to using only the variables of digital economy implementation, availability of working capital and financial literacy. The suggestions that can be given are that this research uses a data collection method through questionnaires distributed to respondents in each village in the Langsa Baro area. In the study, the number of samples that could be studied was only 48 questionnaires after the research instrument test was carried out. For the next researcher, it should be to expand the research so that more complete information about accounting information systems, financial literacy to competencies is obtained.
DETERMINAN PENCEGAHAN FRAUD PENGELOLAAN KEUANGAN DESA DI KABUPATEN ACEH TIMUR Nadiatul Aqsa; Afrah Junita; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 1 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i1.11044

Abstract

This research aims to determine the influence of apparatus competency, integrity and accountability on preventing fraud in village financial management partially and simultaneously. 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 the Peudawa sub-district, totaling 17 villages as the population and the sample taken in this research was 60 village officials. The data obtained was analyzed using SPSS analysis techniques. The equation model analyzed is multiple linear regression analysis, classical assumption testing and hypothesis testing (T test, F test and Coefficient of Determination (R2)). The partial research results show that the competence of village officials has a positive and significant effect on preventing fraud in village financial management, integrity has a positive and significant effect on preventing fraud in village financial management, accountability has no effect on preventing fraud in village financial management. Simultaneous research results show that together village apparatus competency, integrity and accountability have a positive and significant effect on preventing fraud in village financial management. with a termination coefficient (R2) of 70.1%, it influences the prevention of fraud in village financial management, while 29.9% is influenced by other variables outside the research. The limitation of this research is that it only used 68 respondents, which is actually not enough to describe the actual situation and the number of independent variables used is not comprehensive enough, so for further research it is hoped to add other independent variables that can influence fraud prevention in village financial management. Such as transparency, internal control systems, individual morality, whistleblowing systems and others.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2025 2025


Reset
Filter By Issues
All Issue Vol 6 No 6 (2025) Vol 6 No 5 (2025) Vol 6 No 4 (2025) Vol 6 No 3 (2025) Vol 6 No 2 (2025) Vol 6 No 1 (2025) Vol 5 No 6 (2024) Vol 5 No 5 (2024) Vol 5 No 4 (2024) Vol 5 No 3 (2024) Vol 5 No 2 (2024) Vol 5 No 1 (2024) Vol 4 No 6 (2023) Vol 4 No 5 (2023) Vol 4 No 4 (2023) Vol 4 No 3 (2023) Vol 4 No 2 (2023) Vol 4 No 1 (2023) Vol 3 No 6 (2022) Vol 3 No 5 (2022) Vol 3 No 4 (2022) Vol 3 No 3 (2022) Vol 3 No 2 (2022) Vol 3 No 1 (2022) Vol 2 No 6 (2021) Vol 2 No 5 (2021) Vol 2 No 4 (2021) Vol 2 No 3 (2021) Vol 2 No 2 (2021) Vol 2 No 1 (2021) Vol 1 No 1 (2020) More Issue