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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 151 Documents
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PENGARUH KOMPETENSI AUDITOR, INDEPENDENSI AUDITOR DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA MEDAN Rahmi Julia, Nur Hafifah; Tuti Meutia; Nur Ismanidar
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 2 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i2.10997

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Kompetensi Auditor, Independensi Auditor dan Profesionalisme Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik di Kota Medan. Pemilihan sampel pada penelitian ini ialah menggunakan metode purposive sampling yaitu 25 Kantor Akuntan Publik. Pengumpulan data dilakukan dengan membagikan kuesioner kepada 56 responden. Data yang diperoleh dianalisis dengan menggunakan program SPSS (Statistical Product and Service Solutions). Metode analisis yang digunakan dalam penelitian ini adalah uji statistik deskriptif, uji kualitas data, uji asumsi klasik dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa (1) Kompetensi auditor secara parsial tidak memiliki pengaruh signifikan terhadap kualitas audit. (2) Independensi auditor secara parsial memiliki pengaruh yang signifikan terhadap kualitas audit. (3) Profesionalisme auditor secara parsial memiliki pengaruh yang signifikan terhadap kualitas audit, dan (4) Kompetensi Auditor, Independensi Auditor dan Profesionalisme auditor secara simultan memiliki pengaruh yang signifikan terhadap kualitas audit. Penelitian ini dilakukan dengan beberapa keterbatasan, dan hasilnya dapat berubah karna keterbatasan tersebut. Data yang digunakan adalah data primer, penelitian ini tidak mampu mengontrol sepenuhnya kesunggusahan da kejujuran responden agar memilih opsi jawaban yang sesuai dengan keadaan dan kenyataan yang sebenarnya. Adapun saran yang disimpulkan dari hasil pengujian dalam penelitian ini adalah untuk auditor, agar tidak mudah terpengaruh dengan apapun yang ditawarkan oleh audite ataupun atasan. Untuk penelitian selanjutnya, perlu adanya penelitian lebih lanjut tentang faktor- faktor yang mempengaruhi kualitas audit, misalnya Gaya Kepemimpinan, Komitmen Organisasi, dan lain sebagainya.
KINERJA PEMERINTAHAN DESA (Studi pada Kecamatan Sungai Raya Kabupaten Aceh Timur) Zulyatami Lestari; Afrah Junita; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 2 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i2.11030

Abstract

This study aims to analyze the influence of village facilitators, regulations, and the use of the Village Financial System (SISKEUDES) application on the performance of village governance in Sungai Raya District, East Aceh Regency. This research employs a quantitative approach using multiple linear regression analysis. Data were collected through questionnaires distributed to 65 respondents, including village heads, secretaries, treasurers, village facilitators, and other village officials. The findings indicate that village facilitators, regulations, and the use of the SISKEUDES application significantly influence village governance performance, both partially and simultaneously. This suggests that optimizing the role of village facilitators, implementing effective regulations, and utilizing technology through the SISKEUDES application can enhance the efficiency and effectiveness of village governance. The study recommends improving the capacity of village facilitators, refining regulations, and providing intensive training on SISKEUDES usage for village officials to enhance transparency and accountability in village financial management. However, this research has several limitations, including regional coverage which is limited to Sungai Raya District, so the results cannot necessarily be generalized to other areas with different conditions. In addition, this research only focuses on three main variables, so other factors that have the potential to influence village government performance, such as human resource competency and community participation, have not been analyzed in depth. Therefore, it is hoped that further research can expand the regional coverage and add other relevant variables to obtain more comprehensive results.
DETERMINAN KUALITAS LAPORAN KEUANGAN ORGANISASI PERANGKAT DAERAH KOTA LANGSA Syahputri, Farda; Tuti Meutia; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 2 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i2.11093

Abstract

This study aims to examine the impact of Good Corporate Governance, Accounting Information Systems, and the Government Internal Control System (SPIP) on the quality of financial reports in the Regional Apparatus Organization (OPD) of Langsa City. The sample selection in this study used purposive sampling, which included 36 Regional Apparatus Organizations (OPDs) in Langsa City. Data was collected by distributing questionnaires to 144 respondents. The data obtained were analyzed using the SPSS (Statistical Product and Service Solutions) program. The results of this study indicate that (1) Good Government Governance partially has a positive but insignificant effect on the quality of financial reports in OPDs in Langsa City, (2) Accounting Information Systems partially have a positive and significant effect on the quality of financial reports in OPDs in Langsa City, (3) The Government Internal Control System partially has a positive and significant effect on the quality of financial reports in OPDs in Langsa City, and (4) Good Government Governance, Accounting Information Systems, and the Government Internal Control System simultaneously have a positive and significant effect on the quality of financial reports in OPDs in Langsa City.
DETERMINAN PERTUMBUHAN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Suroso, Serli Safitri; Afrah Junita; Mayang Murni
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 2 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i2.11108

Abstract

This study aims to analyze the effect of credit interest rates, productive asset quality, and non-performing loans on profit growth of banking companies listed on the Indonesia Stock Exchange (IDX) in the period 2019-2023. The sampling technique in this study used purposive sampling taken according to the criteria used in purposive sampling registered during the research year of 7 companies. The data collection method comes from the history of banking company financial reports for the period 2014-2023, and the data analysis method used in this study is multiple linear regression using SPSS tools. The results of the study indicate that credit interest rates have a negative and significant effect on profit growth. Meanwhile, the quality of productive assets has a significant positive effect on profit growth and non-performing loans have a positive but insignificant effect on profit growth. The limitations of this study are the time period studied, which affects the relevance of the research findings. So it can be suggested to conduct a comparative study or reduce the research period.
PENGARUH HARGA SAHAM TERHADAP NILAI PERUSAHAAN DENGAN ISLAMIC SOCIAL REPORTING SEBAGAI PEMODERASI Studi pada Perusahaan Telekomunikasi yang terdaftar di Jakarta Islamic Index) alfina, alfialfina; Muhammad Salman; Tuti Meutia
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 6 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i6.11158

Abstract

This study aims to determine the Effect of Stock Prices on Company Value with Islamic Social Reporting (ISR as a Moderator in Telecommunication Companies Listed on the Jakarta Islamic Index (JII). The objects of this study are companies listed on the Jakarta Islamic Index (JII). The sampling technique uses the purposive sampling method. The data collection method used in this study is the documentation method and literature study. The data analysis method used in this study is moderated regression analysis (MRA), by operating SPSS Software. The results of this study indicate that the stock price variable has a negative and significant effect on company value, the stock price variable with Islamic social reporting as a moderator has a positive and significant effect on company value, so that Islamic Social Reporting can moderate company value in telecommunications companies listed on the Jakarta Islamic Index (JII). The limitations of the study are that the variables used only include Stock Price, Company Value, and Islamic Social Reporting. The results will be different if further researchers add other variables related to the study. The sample used was only 3 (three) companies in a 10-year period, namely 2013-2022. The objects studied were only telecommunications companies listed on the Jakarta Islamic Index (JII).
DETERMINAN BELANJA DAERAH DI KOTA LANGSA Reza Maulana; Nasrul Kahfi Lubis; Meutia, Tuti
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 6 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i6.11277

Abstract

This study was conducted with the aim of determining the effect of population variables, General Allocation Fund and Special Allocation Fund on regional spending in Langsa City from 2003 to 2017. The data used are population data from 2003 to 2017 obtained from the Langsa City Central Statistics Agency and data on General Allocation Fund, Special Allocation Fund and Regional Spending obtained from the Langsa City Regional Financial Management Agency from 2003 to 2017. The data analysis method used in this study is multiple linear regression equations, the hypothesis test used in this study is the partial test (t test), simultaneous test (F test) and determinant coefficient (R2). The results of the t-test show that the number of residents has a significant effect on regional spending in Langsa City, the results of the t-test show that the General Allocation Fund (DAU) has a significant effect on regional spending in Langsa City, and the results of the t-test show that the Special Allocation Fund (DAK) has a significant effect on regional spending in Langsa City. The results of the F-test show that the Number of Residents, General Allocation Fund (DAU) and Special Allocation Fund (DAK) have a simultaneous effect on regional spending in Langsa City and the value of the determination coefficient (R2) is obtained at 0.984 or 98.4% which is influenced by the Number of Residents, General Allocation Fund and Special Allocation Fund while the remaining 1.6% is influenced by variables not included in this study.
PENGARUH STRUKTUR MODAL DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTI DI BEI Cut Fira Humaira; Tuti Meutia; Mayang Murni
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 3 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i3.11303

Abstract

This study aims to determine the effect of Capital Structure and Corporate Social Responsibility (CSR) Disclosure on Company Value in Property Companies on the Indonesia Stock Exchange. The object of this study is a Property Company, the sampling technique uses saturated sampling. The data collection method comes from the Company's history, namely financial data that has been audited by a property company listed on the Indonesia Stock Exchange. The data analysis method used in this study is multiple regression analysis by operating SPPS Software. The results of this study indicate that the variables of the influence of capital structure and CSR disclosure on Company Value in Property Companies on the IDX for the period 2014-2023, it can be concluded that partially the capital structure has a positive and significant effect on company value, while CSR disclosure has a negative and significant effect on company value. And simultaneously the capital structure and CSR disclosure have a significant effect on Company Value in Property Companies. The limitations of this study include the research period only focusing on 10 property companies listed on the Indonesia Stock Exchange according to the criteria that have annual reports for the last 10 years. Thus limiting the results in general because they may not represent other companies. Thus limiting the results in general because they may not represent other companies. The data used are secondary data and do not cover internal information as well as policies and strategies in each company accurately. And for further research, it is recommended that the focus be expanded by collecting data from a longer period and various sources, including primary data through interviews and surveys. In addition, research should include case studies on several companies in the same or different sectors to increase the generalizability of the results.
PENGARUH GOOD CORPORATE GOVERNANCE (GCG), PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Ramadhan, Tiara; Afrah Junita; Tuti Meutia
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 3 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i3.11443

Abstract

This study aims to analyze the effect of Good Corporate Governance (GCG), profitability, and company size on company value in banking companies listed on the Indonesia Stock Exchange. This type of research is quantitative using secondary data in the form of annual financial reports of companies selected through purposive sampling method. Data analysis was performed using SPSS software version 22 with a multiple linear regression approach. The results of the study indicate that Good Corporate Governance (GCG) has a negative and significant effect on company value. Profitability has a positive and significant effect on company value, while company size has a positive but insignificant effect on company value. This finding implies that ineffective GCG implementation can reduce company value, while increased profitability contributes significantly to increasing company value. In addition, company size is not a dominant factor influencing company value.
DETERMINAN KINERJA PEGAWAI PEMERINTAH KOTA LANGSA (STUDI PADA OPD KOTA LANGSA) Azhar, Iqlima; Afrah Junita; Novia Veronika
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 3 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i3.12202

Abstract

This study aims to determine the effect of HR competency, SAP implementation and role ambiguity simultaneously on employee performance in OPD of Langsa City. The sample used in this study were the Secretary, Head of General Affairs and Head of Personnel in 34 OPDs of Langsa City. The determination of the sample was because each employee will be responsible for the results of their work to the Head of Service either directly or through the secretary. Based on respondent data from 34 OPDs of Langsa City and each OPD was taken 3 respondents, the number of samples in this study was 102 respondents. The data analysis method used multiple linear regression analysis, t-test, F-test and determination coefficient test. The regression equation in this study is Y = 5.290 + 0.147X1 + 0.363X2 + 0.275X3. Human resource competency has a significant effect on employee performance in OPD of Langsa City. SAP implementation has a significant effect on employee performance in OPD of Langsa City. Role ambiguity has a significant effect on employee performance in OPD of Langsa City. Role ambiguity, SAP implementation and role ambiguity simultaneously have a significant effect on employee performance at OPD of Langsa City. From the determination coefficient test, it is known that human resource competence, SAP implementation and role ambiguity affect employee performance at OPD of Langsa City by 63.1%, while the remaining 36.9% is influenced by other variables outside this research model. This research was conducted with limitations, so the results can change due to these limitations. This study had difficulty obtaining the data or respondents needed for the study. This study was also unable to fully control the honesty and sincerity of respondents in choosing answer options that were in accordance with the actual circumstances and reality. For further researchers, it is better to conduct a study by deepening the scope of the study by adding variables or replacing other variables.
ANALISIS PENGARUH PENDAPATAN ASLI DESA, DANA DESA, DAN ALOKASI DANA DESA TERHADAP BELANJA DESA : FENOMENA FLY PAPER EFFECT Ade Sabila; Afrah Junita; Agustina Nurul Fajriah
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 3 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i3.12205

Abstract

This study aims to analyze the influence of Village Original Income (PADes), Village Funds, and Allocation of Village Funds on village expenditure, as well as to identify the existence of the flypaper effect in Karang Baru District, Aceh Tamiang Regency. The focus of this study is directed at three villages Simpang Empat, Paya Awe, and Kebun Tanah Terban which were designated as independent villages by the Ministry of Villages, Development of Disadvantaged Regions, and Transmigration (Kemendes PDTT) in 2022. These villages were selected as samples due to their notable PADes potential. The population in this study includes all villages in Karang Baru District, while the sample was determined purposively, consisting of three villages with available Village Original Income data.This study uses a quantitative approach with panel data regression analysis, which combines time series and cross-sectional data. The data were obtained from the Village Budget Realization Reports and analyzed using EViews 10 software.The results of this study indicate that Village Original Income has a negative and insignificant effect on village expenditure, Village Funds also have a negative and insignificant effect on village expenditure, while the Allocation of Village Funds has a positive and significant effect on village expenditure. Additionally, the flypaper effect is present in the region. The limitations of this study lie in its limited geographic scope and sample size, covering only three villages over a six-year period. Furthermore, this study only considers financial variables and does not take into account non-financial factors such as the capacity of village officials or community participation. Therefore, it is recommended that future researchers expand the scope of their study areas.

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