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Muhammad Salman
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jmas@unsam.ac.id
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Jl, Prof. Dr. Syarief Thayeb, Meurandeh, Langsa Lama, Kota Langsa, Aceh 24416.
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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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HUBUNGAN KETENAGAKERJAAN DAN PERUBAHAN STRUKTUR EKONOMI TERHADAP KESEJAHTERAAN MASYARAKAT DI KOTA LANGSA Lisa, Lisa Dahlia; Muhamamd Salman; Ahmad Ridha; Suri Amilia; Reza Putra
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 3 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i3.9749

Abstract

This study aims to analyze and determine the relationship between employment and changes in the economic structure of the people's welfare in Langsa City. Welfare is an order of life and social, material and spiritual livelihood that is filled with a sense of safety, decency and inner and outer peace that allows every citizen to carry out efforts to fulfill the best possible physical, spiritual and social needs for himself, his household and Public. Workers are residents who have or are currently working, who are looking for work, and who carry out other activities such as going to school and taking care of the household. In practical terms, according to him, the notion of labor and non-labor is only differentiated by the age limit. The results of this study indicate that employment affects welfare through changes in economic structure. This explains that with an increase in the workforce of working age people in Langsa City who are actively involved, it will be followed by changes in the economic structure in the non-agricultural sector. So that with changes in the economic structure it will have a positive and significant effect on the welfare of the people in Langsa City. This explains that changes in the economic structure that occur in the increase in the distribution of the non-agricultural sector positively increase the welfare of the community.
DETERMINAN KUALITAS LAPORAN KEUANGAN DESA PADA KECAMATAN LANGSA BARO Mutia Sumarni
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 2 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i2.9785

Abstract

The aim is to determine the effect of education level, quality of training, work experience and office facilities on the quality of village financial statements in Langsa Baro sub-district. By using quantitative methods with a sample of 48 respondents. The sampling method in this study uses the census / total sampling method, this data analysis model uses multiple linear regression. The results of the study variable level of education have a positive and significant effect on the quality of village financial statements, variable quality of training has a positive and significant effect on the quality of village financial statements, variable of positive and significant work experience on the quality of village financial statements and variable facilities has a positive and significant effect on the quality of village financial statements while simultaneously the level of education, quality of training, Work experience and office facilities have a positive and significant effect on the quality of village financial statements .
Determinan Kualitas Pelaporan Keuangan Daerah Di Kota Langsa (Studi Empiris di SKPK Kota Langsa) Ardiana, Nova; Junita, Afrah; Meutia, Tuti
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 2 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i2.9922

Abstract

Penelitian ini menyelidiki pengaruh Sistem Akuntansi Keuangan Daerah, Kapasitas Sumber Daya Manusia, pemahaman akuntansi, praktik manajemen keuangan lokal, dan implementasi Standar Akuntansi Pemerintah terhadap kualitas pelaporan keuangan di Kota Langsa. Dengan menggunakan teknik pengambilan sampel jenuh, seluruh populasi diikutsertakan sebagai sampel, memudahkan proses penelitian. Ada 30 lembaga pemerintah (SKPD) yang terlibat, dan data dikumpulkan melalui kuesioner. Temuan penelitian, yang diwakili oleh persamaan regresi Y = 2,140 + 0,235X1 + 0,227X2 + 0,256X3 + 0,115X4 + 0,227X5, menunjukkan dampak positif variabel seperti Sistem Akuntansi Keuangan Daerah (X1), Kapasitas Sumber Daya Manusia (X2), Pemahaman akuntansi (X3), Manajemen Keuangan Daerah (X4), dan Implementasi Standar Akuntansi Pemerintah (X5) terhadap kualitas pelaporan keuangan pemerintah daerah. Setiap peningkatan satu satuan pada variabel-variabel ini berkontribusi pada peningkatan masing-masing sebesar 0,235, 0,227, 0,256, 0,115, dan 0,227 dalam kualitas pelaporan keuangan. Pemeriksaan oleh BPK terhadap Laporan Keuangan Pemerintah Kota Langsa tahun 2018 mengungkapkan masalah terkait Sistem Pengendalian Internal dan kepatuhan terhadap peraturan. Hasil penelitian menegaskan bahwa Sistem Akuntansi Keuangan Daerah, Kapasitas Sumber Daya Manusia, pemahaman akuntansi, Manajemen Keuangan Daerah, dan Implementasi Standar Akuntansi Pemerintah berperan penting dan positif dalam meningkatkan Kualitas Pelaporan Keuangan Pemerintah Daerah.
DETERMINAN FINANCIAL DISTRESS PADA PT ANEKA TAMBANG, Tbk Safika Zebua; Budi Gautama Siregar; Sarmiana Batubara; Aswadi 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.v5i1.9974

Abstract

This study aims to analyze and provide an overview of financial performance proxied by Return On Assets, corporate governance mechanisms proxied by the audit committee and ownership structure proxied by managerial ownership in influencing the possibility of financial distress at PT Aneka Tambang, Tbk for the observation period 2015-2022. Financial distress in this study is measured using the Altman Z-Score method. The research population is the company's secondary data consisting of financial performance, corporate governance, ownership structure and financial distress from 2015-2022 which are taken quarterly, totaling 32 quarters. Sample withdrawal is used with purposive sampling technique with the criteria of published and accessible financial reports so that the number of samples obtained is 31 quarterly reports. This study found that financial performance proxied by Return on Assets can have a significant effect on the possibility of financial distress at PT Aneka Tambang, Tbk for the 2015-2022 observation period, corporate governance mechanisms proxied by the audit committee have no effect on financial distress, and ownership structure proxied by managerial ownership has no effect on the financial distress condition of PT Aneka Tambang, Tbk for the 2015-2022 observation period. Future reseachers can add observation periods to several companies such as using panel data and adding independent variables such as individual ownership and institutional ownership
Pengaruh Retribusi Daerah, Pajak Daerah Dan Pertumbuhan Ekonomi Terhadap Pendapatan Asli Daerah Kabupatem Aceh Timur Lia, Rauzahlia; Nasrul Kahfi Lubis; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 2 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i2.10142

Abstract

Pelaksanaan otonomi daerah merupakan wujud kemandirian dalam melaksanakan otonomi daerah tersebut dapayt dilihat dari penerimaan pendapatan daerah, retribusi daera, pajak daerah yang merupakan salah satu sumber pendapatan terbesar untuk meningkatkan pendapatan asli daerah. Penelitian ini bertutujuan untuk melihat seberapa pengaruhnya retribusi daerah, pajak daerah dan pertumbuhan ekonommi terhadap pendapatan asli daerah di kabupaten Aceh Timur tahun 2013-2022. Penelitian ini mengunakan teknik pengumpulan data melalui hasil pengolahan data, dokumentasi, yaitu data sekunder berupa laporan realisasi anggaran kabupaten Aceh Timur. Berdasarkan hasil pengolahan data mengunakan aplikasi spss, menunjukan bahwa (1) restribusi daearah dalam periode 2013-2022 berpengaruh signifikan terhadap pendapatan asli daearah dengan sig 0,042 <0,05.(2) pajak daerah dalam periode 2013-2022 berpengaruh tidak signifikan terhadap pendapatan asli daerah dengan sig 0,608 >0,05 (3) pertumbuhan ekonomi berpengaruh tidak signifikan terhadap pendapatan asli daerah dengan sig 0,077 >0,05
Anita Astami PENGARUH GOOD CORPORATE GOVERNANCE (GCG), PENGUNGKAPAN CORPRATE SOCIAL RESPONBILITY (CSR) DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BEI astami, anita
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 2 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i2.10230

Abstract

Penelitian dilakukan dengan tujuan untuk mengetahui pengaruh dari good coperate governance (GCG), pengukapan coperate social responbility (CSR), dan pengaruh kinerja keuangan terhadap nilai perusahaan. Polulasi dan sampel penelitian yaitu laporan keuangan tahunan peusahaan manufaktur di BEI 2016-2021. good coperate governance (GCG) di proksi dengan kepemilikan manjerial, pengukapan coperate social responbility (CSR) diproksi dengan pengukapan (CSR), Knerja keangan di proksi dengan Return On Equity (ROE) dan nilai perusahaan diproksi dengan price too book (PBV). Metode analisis data yang digunakan yaitu uji asumsi klasik dan analisis regresi linier berganda dengan menggunakan SPSS sebagai alat analisis. Hasil penelitian menunjukkan bahwa secara parsial pengukapan coperate social responbility (CSR) tidak berpengaruh nilai perusahaan, sedangkan good coperate governance (GCG) dan knerja keangan berpengaruh signifikan terhadap nilai perusahaan. Secara simultan semua variabel independen yaitu good coperate governance (GCG), pengukapan coperate social responbility (CSR), dan pengaruh kinerja keuangan bersama- sama memiliki pengaruh positif signifikan terhadap nilai perusahaan. Kata kunci: good coperate governance (GCG), pengukapan coperate social responbility (CSR), dan pengaruh kinerja keuangan.
PEMILIHAN PROFESI AKUNTAN PUBLIK DENGAN NILAI-NILAI SOSIAL SEBAGAI PEMODERASI PADA MAHASISWA PROGRAM STUDI AKUNTANSI UNIVERSITAS SAMUDRA Al Miftahul Husna; Afrah Junita; Meutia, Tuti
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 3 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i3.10395

Abstract

This study aims to determine the effect of financial rewards, professional recognition and labor market considerations on the interest in choosing the public accountant profession with social values as a moderating variable for students of the Accounting study program at the Faculty of Economics, Universitas Samudra. This research data is primary data using a questionnaire as a tool to collect data. The population in this study were students of the accounting study program at the Faculty of Economics, Universitas Samudra who had reached semester 7 (seven) at the time this research was conducted. The statistical analysis used in this research is multiple linear regression analysis using SPSS. The research method used is quantitative research and analyzed using Moderated Regression Analysis (MRA). The results of this study indicate that Financial Awards, professional recognition, labor market considerations have a positive and significant effect on the interest in choosing the public accounting profession partially, while social values have no effect on the interest in choosing the public accounting profession. Furthermore, social values can moderate the effect of financial rewards on the interest in choosing the public accounting profession, social values can moderate the effect of professional recognition on the interest in choosing the public accounting profession, social values cannot moderate the effect of labor market considerations on the interest in choosing the public accounting profession and social values can moderate the effect of financial rewards, professional recognition and labor market considerations together on the interest in choosing the public accounting profession.
ANALISIS PENGARUH PERTUMBUHAN EKONOMI, INDEKS PEMBANGUNAN MANUSIA DAN PENGANGGURAN TERHADAP KEMISKINAN DI SUMATERA Mauli, Nur
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 3 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i3.10435

Abstract

Tujuan penelitian adalah untuk menganalisis Pengaruh Pertumbuhan Ekonomi, Indeks Pembangunan Manusia dan Pengangguran terhadap Kemiskinan di Sumatera secara parsial maupun simultan pada tahun 2017-2021. Variabel bebas dalam penelitian ini meliputi pertumbuhan ekonomi, indeks pembangunan manusia dan pengangguran. Sedangkan variabel terikat yaitu kemiskinan. Adapun jenis data yang digunakan dalam penelitian adalah data sekunder dengan metode analisis regresi data panel yang merupakan gabungan antara data cross section dan data time series dengan menggunakan aplikasi E-Views versi 10, yang menghasilkan nilai koefisien variabel Pertumbuhan Ekonomi dan variabel indeks pembangunan manusia bernilai negatif dan berpengaruh signifikan terhadap kemiskinan. Sedangkan variabel pengangguran menghasilkan nilai positif dan berpengaruh tidak signifikan terhadap kemiskinan. Koefisien determinasi (R2) sebesar 0,611472 atau 61,14% sedangkan sisanya 38,16% dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini. Kata kunci: Kemiskinan; Pertumbuhan Ekonomi; Indeks Pembangunan Manusia; Pengangguran.
DETERMINAN KONSERVATISME AKUNTANSI PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BEI Abdil Alfaresi; Muhammad Fuad; Nasrul Kahfi Lubis; Meutia, Tuti
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 3 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i3.10484

Abstract

This study intends to discuss the effect of capital intensity, dividend payout ratio and financial distress on accounting conservatism of energy sector companies listed on the IDX. This research was conducted at Energy Sector Companies Listed on the Indonesia Stock Exchange (IDX) using secondary data obtained from published company financial reports. The data analysis method used is multiple linear regression and uses statistical tools, namely SPSS software. The results of this study indicate that Capital Intensity has a significant effect on Accounting Conservatism, Dividend Payout Ratio has a significant effect on Accounting Conservatism, Financial Distress has no significant effect on Accounting Conservatism and Capital Intensity, Dividend Payout Ratio and Financial Distress simultaneously have a significant effect on Accounting Conservatism.
DETERMINAN HARGA SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI Ajeng Paradila; Nurlina; Nur Ismanidar; Meutia, Tuti
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 3 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i3.10485

Abstract

This study aims to determine the effect of Current Ratio, Net Profit Margin, and Return on Asset on Stock Prices in Food and Beverage Companies listed on the Indonesia Stock Exchange. The data analysis method used is multiple linear regression analysis, t test, F test, and coefficient of determination analysis. Current Ratio has a positive and significant effect on stock prices in food and beverage sector companies listed on the Indonesia Stock Exchange. Net Profit Margin has a positive and significant effect on stock prices in food and beverage sector companies listed on the Indonesia Stock Exchange. Return on Asset has a positive and significant effect on stock prices in food and beverage sector companies listed on the Indonesia Stock Exchange. Current Ratio, Net Profit Margin, and Return on Asset simultaneously have a positive and significant effect on Stock Prices in food and beverage sector companies listed on the Indonesia Stock Exchange.

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