Jurnal Mahasiswa Akuntansi Samudra
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.
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<![CDATA[DETERMINAN KECURANGAN PENGELOLAAN DANA DESA DI KECAMATAN BAHOROK, KABUPATEN LANGKAT ]]>
<![CDATA[Br. Sinuraya, Novita Ria]]>;
<![CDATA[Azhar, Iqlima]]>;
<![CDATA[Meutia, Tuti]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 1 (2025) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v6i1.11032
<![CDATA[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]]>
<![CDATA[PENGARUH SISTEM INFORMASI AKUNTANSI, LITERASI KEUANGAN TERHADAP KOMPETENSI PENGURUS BUMG ]]>
<![CDATA[Himansi, Muhammad Rendy Alkhobir]]>;
<![CDATA[Tuti Meutia]]>;
<![CDATA[Mayang Murni]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 1 (2025) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v6i1.11039
<![CDATA[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.]]>
<![CDATA[DETERMINAN FISCAL STRESS DI KOTA LANGSA ]]>
<![CDATA[Fevi Prastika Dewi]]>;
<![CDATA[Tuti Meutia]]>;
<![CDATA[Afrah Junita]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 4 (2024) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v5i4.11041
<![CDATA[This research aims to determine the influence of the variables Growth in Original Regional Income, Economic Growth and Capital Expenditures on Fiscal Stress in Langsa City, either partially or simultaneously. The data used is Regional Original Income and Capital Expenditure data from 2008-2017 obtained from the Langsa City Regional Financial Management Agency (BPKD), as well as Gross Regional Domestic Product (GRDP) data for 2008-2017 obtained from the Langsa City Central Statistics Agency website. The data analysis methods used are the Classic Assumption Test, multiple linear regression analysis, and the coefficient of determination test. The results of the research show that partially the growth variables of local original income and capital expenditure have an effect on fiscal stress in Langsa City, while the economic growth variable has no effect on fiscal stress in Langsa City. Simultaneously, the variables of local original income growth, economic growth and capital expenditure influence fiscal stress in Langsa City]]>
<![CDATA[OPTIMALISASI PENGELOLAAN DEPO SAMPAH KOTA LANGSA BERBASIS KEUANGAN BERKELANJUTAN DENGAN ANALISIS SOAR ]]>
<![CDATA[Ridha Azkiya]]>;
<![CDATA[Cut Vita Rajjatul Jummi]]>;
<![CDATA[Dazka Azis]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 4 (2024) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v5i4.11042
<![CDATA[Garbage in Indonesia is a problem that must be found a solution. Every time the amount of waste always increases, making the surrounding environment dirty and dirty, this requires the awareness of the government and society to handle it. The purpose of this research is to find an effective strategy for dealing with waste, especially in Langsa City. This study uses the soar analysis method where the expected results can be a good strategy. The results of this study are: Making regulations with integrity by the environmental service, Waste care movement regulated by the village government, Allocation of village funds for waste handling, Separation of organic and inorganic household waste, Utilization of waste to Reuse, reduce, Reycycle, Using the most efficient route for the waste disposal channel, conducting outreach to the public to care for the environment.]]>
<![CDATA[PENGARUH INTEGRITAS DAN PENGALAMAN KERJA AUDITOR TERHADAP KUALITAS AUDIT PADA PT BANK MUAMALAT INDONESIA ]]>
<![CDATA[Budi gautama Siregar]]>;
<![CDATA[Maskota Harahap]]>;
<![CDATA[Ali Hardana]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 6 (2024) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v5i6.11043
<![CDATA[This study aims to examine the influence of auditor integrity and work experience on audit quality. Integrity is an essential component of the auditing profession that can affect the quality of audit reports. In addition, auditor work experience is often considered a factor that determines the auditor's ability to perform their audit duties effectively. The research data was obtained through questionnaires distributed via Google Forms to 12 auditors at PT. Bank Muamalat Indonesia throughout Sumatera. The data was analyzed using multiple linear regression. The results of the study indicate that auditor integrity has a positive and significant impact on audit quality. Auditors with high levels of integrity tend to produce higher-quality audits because they adhere to professional ethical principles. On the other hand, auditor work experience does not have a significant effect on audit quality. Although experience is believed to enhance technical skills, this study found that work experience does not always correlate with the quality of the resulting audit. These findings emphasize the importance of integrity in the auditing profession and suggest that work experience alone is not sufficient to ensure audit quality. Therefore, auditing institutions should focus on the development of auditor ethics and integrity, in addition to providing adequate technical training. The study also recommends further research to explore other factors that may influence audit quality, such as continuous training and the adoption of modern audit technologies.]]>
<![CDATA[DETERMINAN PENCEGAHAN FRAUD PENGELOLAAN KEUANGAN DESA DI KABUPATEN ACEH TIMUR ]]>
<![CDATA[Nadiatul Aqsa]]>;
<![CDATA[Afrah Junita]]>;
<![CDATA[Iqlima Azhar]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 1 (2025) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v6i1.11044
<![CDATA[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.]]>
<![CDATA[SRUDI LITERATUR:PERKEMBANGAN EKONOMI KREATIF UNTUK PENINGKATAN PEREKONOMIAN MASYARAKAT DAN PEMERINTAH DAERAH ]]>
<![CDATA[Humaira, Silva]]>;
<![CDATA[Nurliza Lubis]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 5 (2024) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v5i5.7077
<![CDATA[This paper aims to see that the Development of the Creative Economy influences the Economy of the Community and Local Government. From several literature studies conducted, it can be stated that the development of the Creative Economy has a significant effect on improving the Economy of the Community and Local Government because the creative economy has an important role in the development of the community's economy supported by the era of globalization which makes the community and the government required to be more advanced in the use of technology. The development of the creative economy has a very effective impact on increasing income. regions from various sectors, be it Tourism, Culinary, Commodities, MSMEs, and various other economic sectors. The suggestions for the future for implementing the Creative Economy can affect economic growth in an area. In running the creative economy to be more efficient, it is hoped that business people, be it MSME players or other business people, understand well how the creative economy system is so that the results obtained are more effective and can provide the desired results. Business people are also expected to understand and operate technology well in accordance with their expertise and need so that there are no mistakes in managing a business based on the creative economy. Local governments are also expected to prioritize the creative economy because it has the potential to be very significant in improving the community's economy and regional income.]]>
<![CDATA[DETERMINAN KINERJA PENGELOLAAN KEUANGAN DESA DI KECAMATAN BANDAR PUSAKA KABUPATEN ACEH TAMIANG ]]>
<![CDATA[Anisa]]>;
<![CDATA[Iqlima Azhar]]>;
<![CDATA[Nasrul Kahfi Lubis]]>;
<![CDATA[Nurjannah]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 2 (2025) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v6i2.10916
<![CDATA[This study aims to determine the effect of leadership style, village apparatus competence, and transparency on village financial management performance in villages in Bandar Pusaka District, Aceh Tamiang Regency. This study uses quantitative methods using data obtained from questionnaires, the population in this study were all villages in Bandar Pusaka sub-district, involving 60 respondents from all villages. this study uses multiple linear regression analysis and the data is processed using the SPSS application. The results of this study indicate that leadership style, apparatus competence and transparency have a significant positive effect on village financial management performance, both partially and simultaneously. This research has several limitations that need to be recognised. Firstly, the scope of the study is limited, so the results may not be generalisable to other kecamatan or kabupaten with different characteristics. In addition, the quantitative approach used does not reveal other qualitative dynamics or factors that could provide a deeper understanding of village financial management behaviour. Future research is recommended to expand the study area so that the results are more representative for a wider regional context. In addition, it is recommended to add other variables to the research model to provide a more comprehensive picture of the factors that influence village financial management performance. The use of mixed methods can also be considered to explore qualitative information that can enrich quantitative analysis, resulting in more in-depth and applicable findings for the development of village governance.]]>
<![CDATA[DETERMINAN KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PDAM TIRTA KEUMUENENG LANGSA ]]>
<![CDATA[Dewi Puspita Sari]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 6 (2024) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v5i6.10924
<![CDATA[This research aims to determine the effect of the use of information technology, human resource capacity and internal control systems on the timeliness of financial reports. The sample used was 48 respondents. The data analysis method used is multiple linear regression analysis, and hypothesis verification using the t test, F test, and coefficient of determination analysis. The results of multiple linear regression analysis obtained Y = 2.620 + 0.475X1 + 0.791X2 + 0.418X3. The result of the coefficient of determination (Adjusted R Square) is 0.664 or as a percentage it is 61.7%. This shows that the variable utilization of information technology, human resource capacity and internal control systems on the timeliness of financial reports is 61.7%, while the remaining 28.3% is influenced by other variables not examined in this research. The t test results were obtained by utilizing information technology, human resource capacity, and internal control systems on the timeliness of financial reports. The F test results obtained by the use of information technology, human resource capacity and internal control systems have a significant effect on the timeliness of financial reports.]]>
<![CDATA[DETERMINAN KINERJA KEUANGAN PEMERINTAH DESA DI KECAMATAN RANTAU KABUPATEN ACEH TAMIANG ]]>
<![CDATA[Nuriansyah Putra]]>;
<![CDATA[Afrah Junita]]>;
<![CDATA[Meutia, Tuti]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 5 (2024) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v5i5.10925
<![CDATA[This study aims to analyze the influence of regulation, leadership, human resources (HR), and organizational culture on the financial performance of village governments in Rantau District, Aceh Tamiang Regency. The sample was selected using a purposive sampling method, with a total of 64 respondents. The data were analyzed using Partial Least Squares (PLS), including tests of the outer model, inner model, and hypothesis testing. The results indicate that: (1) regulation has a positive and significant effect on financial performance, (2) leadership has a positive and significant effect on financial performance, (3) human resources have a positive and significant effect on financial performance, and (4) organizational culture also has a positive and significant effect on financial performance. This study is limited by a relatively small sample size and a restricted research area, which may limit the generalizability of the findings. Future research is suggested to expand the study area, increase the number of respondents, and consider additional variables such as internal control systems or community participation in village financial management.]]>
