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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 6 No 4 (2025)" : 5 Documents clear
DETERMINAN MINAT INVESTASI MAHASISWA AKUNTANSI UNIVERSITAS SAMUDRA PADA PASAR MODAL Reza Juliansyah; Azhar, Iqlima; Ainul Yusna Harahap
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 4 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i4.12189

Abstract

on the Investment Interest of Accounting students at the Faculty of Economics and Business, Universitas Samudra. Using a quantitative method, data were collected through questionnaires measured by a Likert scale. The population consisted of 213 Accounting students, and purposive sampling with Slovin’s formula was used to select a sample of 139 respondents. Multiple linear regression analysis was conducted with SPSS software. The results indicate that both investment knowledge and investment motivation have positive and significant effects on investment interest, both individually and simultaneously. However, this study is limited by its narrow variable scope, lack of differentiation based on respondents’ investment experience, and limited exploration of the campus environment’s role. Therefore, future research is recommended to include additional variables, distinguish respondents by investment experience, and further investigate the influence of the learning environment on investment interest.
STUDI DAMPAK EMISI SUKUK DAN RASIO KECUKUPAN MODAL TERHADAP PROFITABILITAS ASET PADA BANK PANIN SYARIAH, TBK Yulia Safitri Harahap; Budi Gautama Siregar; Aswadi Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 4 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i4.12230

Abstract

This study aims to examine the effect of sukuk issuance and the Capital Adequacy Ratio (CAR) on Return on Assets (ROA) at PT. Bank Panin Syariah, Tbk. The research employs a quantitative approach using multiple linear regression analysis, based on quarterly financial reports from the period 2012 to 2020. The partial test results indicate that sukuk issuance does not have a significant effect on ROA, while CAR has a positive and significant effect. Simultaneously, both variables are found to have a significant influence on ROA. These findings highlight that capital adequacy plays a crucial role in enhancing the bank’s profitability, whereas the effectiveness of sukuk fund utilization still needs improvement. This study implies that strengthening capital structure and improving the efficiency of sharia-based fund management are strategic factors in supporting the sustainable financial performance of Islamic banks. However, this study has several limitations, including limitations in the number of samples that only focus on one Islamic bank, as well as a limited research period from 2012 to 2020. In addition, the variables used in the analysis are still limited to the issuance of sukuk and CAR, so they do not include other factors that can also affect the bank's profitability. Therefore, further research is expected to involve more institutions and variables to obtain more comprehensive results
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KOMITMEN ORGANISASI DAN KEPUASAN KERJA TERHADAP KINERJA APARATUR PEMERINTAH DAERAH KOTA LANGSA Qori Vebriani; Afrah Junita; Agustina Nurul Fajriah
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 4 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i4.12745

Abstract

This study aims to examine the effect of budgeting participation, organizational commitment, and job satisfaction on the performance of local government officials in Langsa City. This study is a quantitative study. Consisting of 108 respondents. The population in this study was 36 OPDs in Langsa City. The sampling method used in this study was a purposive sampling technique. The analysis technique used in this study was multiple linear regression analysis processed through the IBM SPSS application. The results of the study indicate that budgeting participation has a significant effect on the performance of local government officials, organizational commitment has an effect on the performance of local government officials. However, job satisfaction has no effect on the performance of local government officials. However, simultaneously budgeting participation, organizational commitment, and job satisfaction have a significant effect on the performance of local government officials. The limitation of this study is that this study was only conducted in one local government area, namely in Langsa City, so the results cannot be generalized to other areas with different organizational conditions. Meanwhile, the suggestion in this research is that for local governments, it is important to continue to increase the involvement of apparatus in the decision-making process, especially in budget planning, in order to foster a sense of responsibility and ownership
DETERMINAN KINERJA KEUANGAN PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BEI Siti Aisya; Junita, Afrah; Mayang Murni
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 4 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i4.12773

Abstract

This study aims to determine the effect of company size, activity ratio, and corporate social responsibility on firm value in telecommunications companies listed on the Indonesia Stock Exchange. The subjects of this study were telecommunications companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling. Data collection was based on historical company data, namely audited financial data from telecommunications companies listed on the IDX for the period 2019-2023. The data analysis method used in this study was multiple linear regression analysis using SPSS (Statistical Package for the Social Science) software. The results of this study indicate that company size and activity ratio have a positive and significant effect on firm value in telecommunications companies. However, corporate social responsibility is not significant. Simultaneously, company size, activity ratio, and corporate social responsibility have a significant effect on firm value in telecommunications companies. A limitation of the current research is that it focused solely on telecommunications companies listed on the Indonesia Stock Exchange (IDX), so the results may not be generalizable to other industrial sectors. It is recommended that the research be expanded to include companies in other industrial sectors or telecommunications companies in other countries to compare the results and gain broader insights.
DETERMINAN EFEKTIVITAS SISTEM KEUANGAN DESA (SISKEUDES) DI KECAMATAN KARANG BARU Rizkina; Afrah Junita; Agustina Nurul Fajriah
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 4 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i4.12907

Abstract

This study aims to determine the effect of superior support, user participation, and education level on the effectiveness of the use of the village financial system (SISKEUDES) in Karang Baru District. This study applies a quantitative method by utilizing primary data collected using a questionnaire. The population of this study includes all village officials in 31 villages located in Karang Baru District. The total sample of 93 respondents was selected through a saturated sampling method. This study applies analytical methods including descriptive statistics, multiple linear regression, data quality testing, classical assumption testing, and hypothesis testing. Data processing was carried out using SPSS version 25 software. Based on the analysis findings, it was found that superior support, user participation, and education level have an influence on the effectiveness of the use of the Village Financial System (SISKEUDES). For further research, it is recommended to include additional independent variables to identify more factors that can influence the effectiveness of the village financial

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