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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 5 (2025)" : 5 Documents clear
PENGARUH RASIO LIKUIDITAS, SOLVABILITAS DAN AKTIVITAS TERHADAP KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI Mayang Murni; Meutia, Tuti; Soraya, Intan
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 5 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i5.12916

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Rasio Likuiditas, Solvabilitas dan Aktivitas terhadap Kinerja Keuangan Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI). Objek pada penelitian ini adalah Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel menggunakan metode sampling jenuh. Metode pengumpulan data berasal dari data histori perusahaan yaitu data keuangan yang sudah diaudit oleh Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia pada periode 2014-2023. Metode analisis data yang digunakan dalam penelitian ini yaitu analisis regresi linier berganda dengan mengoperasikan Software SPSS. Hasil penelitian ini menunjukkan bahwa secara parsial rasio likuiditas berpengaruh negatif dan signifikan terhadap kinerja keuangan, rasio solvabilitas berpengaruh negatif dan tidak signifikan terhadap kinerja keuangan dan rasio aktivitas berpengaruh positiftif dan signifikan terhadap kinerja keuangan. Dan secara simultan Rasio Likuiditas, Rasio Solvabilitas dan Rasio Aktivitas berpengaruh signifikan terhadap kinerja keuangan.
PENGARUH STRUKTUR MODAL, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAAN MANUFAKTUR YANG TERDAFTAR DI BEI azhar, iqlima
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 5 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i5.12935

Abstract

This study aims to analyze the effect of Capital Structure, Liquidity and Company Size on the Financial Performance of Food & Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange. This study is a quantitative study with a population of food and beverage companies listed on the IDX for the 2017-2021 period, then purposive sampling was carried out to obtain 11 company samples. This study uses secondary data in the form of annual financial reports, which were analyzed using multiple linear regression methods t-test, f-test and coefficient of determination test through the SPSS version 25 application. The results show that Capital Structure has a significant effect on Financial Performance (p = 0.000), Liquidity has a significant effect on Financial Performance (p = 0.008) and Company Size has a significant effect on Financial Performance (p = 0.005), Simultaneously, the variables Capital Structure, Liquidity and Company Size have a significant effect on Financial Performance of food & beverage sub-sector manufacturing companies (p = 0.000), with a coefficient of determination of 56.1%. This shows that the independent variables can explain 56.1% of the variation in financial performance, while the remaining 43.9% is influenced by other factors outside this study.
PENGARUH PENGENDALIAN MANAJEMEN, PENERAPAN SISTEM AKUNTANSI, DAN TRANSPARANSI TERHADAP KINERJA KEUANGAN DESA DI KABUPATEN ACEH TAMIANG azhar, iqlima
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 5 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i5.12973

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengendalian manajemen, penerapan sistem akuntansi dan transparansi terhadap kinerja keuangan desa pada desa yang ada di Kecamatan Tamiang Hulu Kabupaten Aceh Tamiang. Penelitian ini menggunakan metode kuantitatif dengan menggunakan data yang didapat dari kuesioner dan diukur menggunakan skala likert, populasi dalam penelitian ini yaitu seluruh aparatur desa yang ada di kecamatan tamiang hulu. Metode analisis data yang digunakan dalam penelitian ini yaitu analisis regresi linear berganda dengan mengoperasikan Software SPSS (Statistical Package For The Social Science). Hasil penelitian ini menunjukkan bahwa variabel pengaruh pengendalian manajemen berpengaruh positif dan signifikan terhadap kinerja keuangan desa, variabel penerapan sistem akuntansi berpengaruh positif dan signifikan Terhadap kinerja keuangan desa, variabel transparansi berpengaruh positif dan signifikan terhadap kinerja keuangan desa, secara simultan pengaruh pengendalian manajemen, penerapan sistem akuntansi dan transparansi memiliki pengaruh positif dan signifikan Terhadap kinerja keuangan desa. Keterbatasan Penelitian adalah tidak semua masyarakat bersedia berpartisipasi karena ketidak percayaan ataupun ketidak pahaman terhadap tujuan penelitian.Disarankan bagi peneliti selanjutnya gunakan bahasa yang sederhana mudah dipahami oleh masyarakat dan sesuaikan dengan konteks lokal. Berikan penjelasan yang mudah dipahami mengenai manfaat yang bisa mereka dapatkan dari penelitian. Tingkat literasi msyarakat desa yang beragam membuat pemahaman msyarakat terhadap konsep penelitian atau pengumpulan data menjadi terbatas. Kaang, msyarakat merasa cemas atau ragu untuk memberikan informasi
PENGARUH TRANSPARANSI, AKUNTABILITAS DAN PERAN PERANGKAT DESA TERHADAP PENGELOLAAN KEUANGAN DESA (STUDI DI KECAMATAN TINADA, KABUPATEN PAKPAK BHARAT SUMATERA UTARA) Kristi Geovani Tumangger; Salman, Muhammad; Nasrul Kahfi Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 5 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i5.12987

Abstract

This study aims to determine the effect of transparency, accountability and the role of village officials on village financial management in Tinada sub-district, Pakpak Bharat district. The sample in this study amounted to 36 respondents. The data analysis method used multiple linear regression analysis, t-test, F-test, and coefficient of determination test. The regression equation in this study is Y = 0.951 - 0.495X1 + 0.211X2 + 1.003X3. Transparency has a significant effect on the financial management of the study village in Tinada sub-district, Pakpak Bharat district, where the t-value sig is 0.000 <0.05. Accountability has a significant effect on the financial management of the study village in Tinada sub-district, Pakpak Bharat district, where the t-value sig is 0.035 <0.05. The role of village officials has a significant effect on the financial management of the study village in Tinada sub-district, Pakpak Bharat district, where the t-value sig is 0.000 <0.05. Transparency, accountability, and the role of village officials simultaneously significantly influenced the financial management of the study village in Tinada sub-district, Pakpak Bharat Regency, with an F-value of 0.000 <0.05. The coefficient of determination test revealed that transparency, accountability, and the role of village officials influenced the financial management of the study village in Tinada sub-district, Pakpak Bharat Regency by 89.2%, while the remaining 10.8% was influenced by factors outside the research model. Keywords: Transparency, Accountability, Role of Village Officials, Village Financial Management
DETERMINAN FUNDAMENTAL HARGA SAHAM PADA PT BUKALAPAK.COM TBK Putri Permata Sari; Salman, Muhammad; Nurliza Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 5 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i5.12988

Abstract

This study aims to determine the effect of Net Profit Margin, Earnings Per Share, and Debt to Equity Ratio on the stock price of PT Bukalapak.com Tbk. The data used in this study is secondary data collected from the IDX Syariah, the company's annual report, and monthly financial ratio data in the financial statements of PT Bukalapak.com Tbk for the period September 2021 to December 2024. The data obtained were analyzed using the Statistical Package for Social Science (SPSS) 23. The data analysis method used in this study was multiple linear regression with three approaches: Net Profit Margin (NPM), Earnings Per Share (EPS), and Debt to Equity Ratio (DER). The results of this study indicate that Net Profit Margin and Earnings Per Share affect the stock price. Meanwhile, the Debt to Equity Ratio does not affect the stock price of PT Bukalapak.com Tbk. Simultaneously, Net Profit Margin, Earnings Per Share, and Debt to Equity Ratio influence the stock price of PT Bukalapak.com Tbk.

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