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Muhammad Salman
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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 151 Documents
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DETERMINAN PEMBIAYAAN MUDHARABAH PADA PT BCA SYARIAH Arisa Agustina; Muhammad Salman; Ainul Yusna Harahap
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 5 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i5.8591

Abstract

The research aims to determine the effect of third party funds, capital adequacy ratio and return on assets on mudharabah financing. This type of research is quantitative. The research population and sample is the annual financial report of PT BCA Syariah for 2013-2022. The data analysis method used is the classical assumption test and multiple linear analysis using SPSS as an analysis tool. The results of this study show that partially Third Party Funds (DPK) and Capital Adequacy Ratio (CAR) have a positive and significant effect on mudharabah financing and Return On Assets (ROA) has no effect on mudharabah financing. Meanwhile, simultaneously, all independent variables, namely third party funds, capital adequacy ratio and return on assets together have a significant positive influence on mudharabah financing. This research still has limitations, especially the variables studied. Further research is suggested to add other independent variables to explain their effect on mudharabah financing such as Non-Performing Financing, To Deposit Ratio, and Inflation. In addition, it is also necessary to expand the research object to include more and increase the research period so that it is hoped that better and more accurate research results will be obtained.
LABA AKUNTANSI TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) DENGAN AKUNTABILITAS SEBAGAI PEMODERASI PADA PERBANKAN SYARIAH YANG TERDAFTAR DI BEI Kiki Halida Batubara; Afrah Junita; Muhammad Salman; Rahmad Tantawi
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 6 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i6.5875

Abstract

This research aims to determine the effect of financial performance on Islamic Social Reporting (ISR) disclosure with accountability as a moderator in sharia banking listed on the Indonesia Stock Exchange. The population in this research is all sharia banking companies listed on the Indonesia Stock Exchange in 2010-2019. Sample selection was carried out using purposive sampling and obtained 4 sharia banking companies listed on the Indonesia Stock Exchange in 2010-2019. The data analysis methods used are classic assumption tests such as: data normality test, multicollinearity test, autocorrelation test and heteroscedasticity test as well as hypothesis tests such as multiple linear regression tests, interaction tests or what is usually called Moderated Regression Analysis (MRA), t test ( partial test), F test (simultaneous test) and coefficient of determination test (R2 test). The research results show that partially, financial performance has no significant effect on Islamic Social Reporting (ISR) disclosure, Accountability has a significant effect on Islamic Social Reporting (ISR) disclosure. Meanwhile, based on the Moderated Regression Analysis (MRA) test, accountability cannot partially moderate the influence of financial performance on Islamic Social Reporting (ISR) disclosures and simultaneously accountability can moderate the influence of financial performance on Islamic Social Reporting (ISR) disclosures.
PENGARUH CAR, LDR, DAN NPL TERHADAP KINERJA KEUANGAN PADA SEKTOR PERBANKAN YANG TERDAFTAR DI BEI Hadi, Shilvy Meilinda
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 6 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i6.7941

Abstract

This study aims to determine the effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) and Non Performing Loans (NPL) on banking financial performance as measured by Return On Assets (ROA) in banking sector companies listed on the Indonesia Stock Exchange. . The sample in this study is 10 banking companies listed on the IDX. Methods of data analysis using multiple linear regression analysis, t test, F test, and analysis of the coefficient of determination. From the multiple linear regression analysis, the regression equation Y = 9.033 + 0.016X1 + 0.162X2 – 0.002X3 is obtained. From the t test it is known that the Capital Adequacy Ratio has a significant effect on Return On Assets, where the t sig value is obtained. 0.021 is smaller than 0.05. Loan to Deposit Ratio has a significant effect on Return On Assets, where the t sig value is obtained. 0.000 is less than 0.05. Non Performing Loans have a significant effect on Return On Assets, where the t sig value is obtained. 0.025 is smaller than 0.05. From the F test it is known that the Capital Adequacy Ratio, Loan to Deposit Ratio, and Non-Performing Loans simultaneously have a significant effect on ROA, where a sig F value is obtained. 0.000 is less than 0.05. From the analysis of the coefficient of determination it is known that CAR, LDR, and NPL affect Return On Assets in banking companies listed on the Indonesia Stock Exchange by 70.5%, while the remaining 29.5% is influenced by other variables outside this research model.
UPAYA BANK PEMBIAYAAN RAKYAT SYARIAH (BPRS) ADECO DALAM PENGEMBANGAN UMKM DI KOTA LANGSA Yanti, Widya Armayanti Tanjung; Tuti Meutia; Nasrul Kahfi Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 1 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i1.8850

Abstract

This research was carried out with the aim of finding out the role of BPR Syariah Adeco in developing MSMEs, how MSMEs develop after obtaining financing and what the mechanism for channeling financing is through Murabahah contracts. This type of research is qualitative research with a descriptive approach. This research uses data sourced from primary data and secondary data. Data collection techniques were carried out using interview, observation and documentation techniques. Data analysis in this research uses steps in the form of data reduction, data presentation and drawing conclusions. The results of the research show that the important role of Adeco Sharia People's Financing Bank (BPRS) in developing MSMEs in Langsa City includes, among other things, providing MSME financing using Murabahah contracts or sale and purchase contracts as well as monitoring the financing and business development of its customers. The development of MSMEs that can be felt after receiving the distribution of funds is increasing sales turnover, increasing income, increasing the number of products, expanding business locations, and increasing workforce. The financing distribution mechanism is through a Murabahah contract which begins with the application stage, follow up, survey, financing analysis stage, approval stage, disbursement stage, monitoring stage up to the repayment stage, in principle in accordance with sharia principles.
PENGARUH KOMITMEN ORGANISASI, MOTIVASI APARATUR DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (Studi Pada Pemerintah Kampung di Kecamatan Seruway) Wahjaharani, Putri; Muhammad Rizqi Zati; Tuti Meutia
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 6 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i6.8880

Abstract

This research aims to determine the influence of organizational commitment, apparatus motivation and reporting systems on the accountability of village fund management in Seruway District. The sample in this study consisted of 60 respondents. The data analysis method uses multiple linear regression analysis, t test, F test, and coefficient of determination test. The regression equation in this study is Y = 4.117 + 0.291X1 + 0.165 X2 + 0.498X3. Organizational commitment, apparatus motivation and the reporting system simultaneously have a positive and significant effect on the accountability of village fund management in the village government in Seruway District. From the coefficient of determination test, it can be explained that the variables of organizational commitment, apparatus motivation and reporting system influence the accountability of village fund management in the village government in Seruway District by 51.5%, while the remaining 48.5% is influenced by other variables outside this research model.
STRATEGI PROMOSI MELALUI MEDIA SOSIAL TERHADAP KEPUTUSAN PEMBELIAN SMARTPHONE MEREK XIAOMI YANG DI MEDIASI WORD OF MOUTH PADA MAHASISWA UNIVERSITAS SAMUDRA Hidayat, Rahmad; safrizal; Lindung Bulan, T. Putri
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 6 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i6.9159

Abstract

This research aims to determine the influence of promotional strategies on purchasing decisions for Xiaomi brand smartphones mediated by word of mouth among students at Samudra University. This research used a sample of 96 respondents who were consumers of Xiaomi smartphone users. The data analysis method uses path analysis, t test, and coefficient of determination test. The results of this research show that promotional strategies via social media directly influence word of mouth, promotional strategies via social media influence purchasing decisions, word of mouth directly influences purchasing decisions, and promotional strategies via social media indirectly influence decisions. purchase of Xiaomi brand smartphones mediated by word of mouth. This research still has limitations in the form of a sample that is still less representative of the total population. It is recommended for future researchers to use a larger sample.
PENGARUH KOMPETENSI APARATUR DESA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN KEJELASAN SASARAN ANGGARAN TERHADAP PENGELOLAAN DANA DESA (Studi di Desa pada Kecamatan Langsa Lama) Nurhalimah; Azhar, Iqlima; Agustina Nurul Fajriah
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 1 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i1.9512

Abstract

This study aims to determine the Effect of Village Apparatus Competence, Information Technology (IT) Utilization, and Clarity of Budget Targets on Village Fund Management (Case Study of Village in Langsa Lama District). The type of data used is primary data and data collection is carried out by distributing questionnaires to respondents. The sample selection in this study used purposive sampling, a sample of 90 respondents was obtained from 15 Village Offices in Langsa Lama District consisting of the Village Head, Village Secretary, Finance Head, Planning Head, Welfare Kasi, and Village Consultative Body (BPD). The data was analyzed using the SPSS (Statistical Product And Service Solutions) program. The analysis methods used are data quality tests, classical assumption tests, and multiple linear regression analysis. The results of this study show that the competence of Village Apparatus partially has a significant influence on Village Fund Management. Technology Utilization.
PROFITABILITAS SEBELUM DAN SAAT TERJADI COVID-19 PADA PT BANK ACEH SYARIAH Rauzatul Jannah; Haris Al Amin; Abdul Halim; Syawal Harianto; Abi Waqqash
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 6 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i6.9527

Abstract

The Covid-19 pandemic that emerged in early 2020 had an impact on several sectors in Indonesia, including the banking sector. The consequences of the Covid-19 pandemic had an impact on banking profitability. One of them is PT Bank Aceh Syariah. This study aims to determine differences in profitability values as measured by the ratio of Return On Assets (ROA) and Return On Equity (ROE) at PT Bank Aceh Syariah before and during the Covid-19 pandemic. This research was conducted using quarterly data for 6 years from 2017 to 2022 which was published on the official website of PT Bank Aceh Syariah. The analytical method used in this study is the difference test by testing the hypothesis of the paired sample t test with a significance standard of 0.05. Data processing was carried out using the SPSS analysis tool. The results showed that there was a significant difference in profitability before the pandemic and during the Covid-19 pandemic as measured by the ROA ratio, it was found that profitability before the Covid-19 pandemic and during the Covid-19 pandemic 19 obtained an Asymp value. Sig. (2-tailed) of 0.004, which is more than the specified significance level, which is <0.05. In the ROE ratio, it was found that profitability before the Covid-19 pandemic and during the Covid-19 pandemic obtained an Asymp value. Sig. (2-tailed) of 0.001 which is smaller than the specified significance level, which is <0.05.
DETERMINAN KINERJA PENGELOLAAN KEUANGAN DESA DENGAN KOMITMEN ORGANISASI SEBAGAI PEMODERASI (STUDI PADA KANTOR DESA DI KECAMATAN SERUWAY) hidayana, hidayana; Afrah Junita; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 1 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i1.9615

Abstract

This research aims to determine the influence of apparatus competency, transparency and accountability on village financial management performance with organizational commitment as a moderating variable. This type of research uses quantitative research, the data source for this research uses primary data. The population and sample of this research are villages in Seruway sub-district, totaling 15 villages as a population and the samples taken in this research were 60 village financial managers who were chosen randomly. This research uses purposive sampling, namely a certain sampling technique based on a consideration or some 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 Moderated Regression Analysis (MRA), classical assumption testing and hypothesis testing (T test, F test and Determination Coefficient (R2)). The results obtained from this research are:apparatus competency has a significant effect on village financial management performance,organizational commitment moderates apparatus competency on village financial management performance, (3) transparency has a significant effect on village financial management performance,Organizational commitment moderates transparency in village financial management performance,accountability has a significant effect on village financial management performance,organizational commitment moderates accountability in village financial management performance. The limitations of this research are that many village officials do not have adequate educational background and do not have good competence in managing finances and also lack experience. Given these limitations, the author can provide suggestions, namely that future researchers are expected to be able to develop and perfect further research in the future. Village officials in Seruway District as village financial managers should increase their knowledge, skills and training regarding the preparation of good and correct financial reports so that financial management performance can run well.
DETERMINAN RETURN SAHAM PADA PERUSAHAAN FOOD AND BEVERAGES YANG LISTING DI BEI Laung Andri Pranata Siregar; Meutia Dewi; Ismanidar, Nur
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 1 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i1.9659

Abstract

This study aims to determine the effect of Debt to Equity Ratio (DER), Return on Asset (ROA), and Earning Per Share (EPS) on Stock Return in Food and Beverage companies listed on the Indonesia Stock Exchange (IDX) during the period 2013-2017. The population in this study is all Food and Beverage companies listed on the Indonesia Stock Exchange (IDX) during the period 2013-2017, amounting to 18 companies. The sample in this study amounted to 8 companies taken using purpose sampling method. The data analysis method used is multiple linear regression and hypothesis testing using SPSS as the analysis tool. The results of research are Debt to Equity Ratio (DER) has a negative effect on stock return, while Return on Asset (ROA) and Earning Per Share (EPS) have a positive effect on stock return. The coefficient of determination results show that the Debt to Equity Ratio (DER), Return On Asset (ROA), and Earning Per Share (EPS) variables contribute or influence stock return by 6.0%.The results of the partial study (t-test) show that the Debt to Equity Ratio (DER), Return On Asset (ROA), and Earning Per Share (EPS) variables have an insignificant effect on stock return (tsig > 0.05). Based on simultaneous testing (F-test), it is shown that the Debt to Equity Ratio (DER), Return on Asset (ROA), and Earning Per Share (EPS) variables have an insignificant effect on stock return (Fsig > 0.05).

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