cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Muhammad Salman
Contact Email
muhammadsalman1@unsam.ac.id
Phone
+628116800173
Journal Mail Official
jmas@unsam.ac.id
Editorial Address
Jl, Prof. Dr. Syarief Thayeb, Meurandeh, Langsa Lama, Kota Langsa, Aceh 24416.
Location
Kota langsa,
Aceh
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 160 Documents
 12   13   14   15   16 
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.
PENGARUH PERUBAHAN ANGGARAN EFEKTIVITAS DAN EFISIENSI TERHADAP PENGGUNAAN DANA DESA DI DESA KECAMATAN LANGSA BARO KOTA LANGSA Masriandi; Afrah Junita; Nasrul Kahfi Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 6 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i6.12071

Abstract

This study aims to determine the effect of budget changes, effectiveness, and efficiency on the use of village funds in the village of Langsa Baro sub-district, Langsa city. This study is a type of quantitative research using primary data obtained through questionnaires and measured using a Likert scale. The population in this study used all villages in Langsa Baro sub-district as many as 12 villages. The sampling technique used stratified random sampling, the sample criteria in this study were the village head, village secretary, village treasurer, and head of government in Langsa Baro sub-district as many as 48 people. The analysis technique in this study used multiple linear regression analysis with the help of the IBM SPSS application. The results of this study indicate that the budget change variable has a positive and significant effect on the use of village funds, the effectiveness variable has a positive and significant effect on the use of village funds, and the efficiency variable has a positive and significant effect on the use of village funds. However, this study has limitations, including the limited coverage area only in Langsa Baro sub-district, so the results cannot necessarily be generalized to other areas with different conditions. Furthermore, this study focused only on the main variables. Therefore, further research is expected to expand the scope and include other relevant variables to obtain more comprehensive results.
PENGARUH FINANCIAL DISTRESS, THIN CAPITALIZATION, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Atika Ulfani; Azhar, Iqlima; Nurismanidar
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 6 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i6.12892

Abstract

This study aims to determine the extent of the influence of financial distress, thin capitalization, and company size on tax avoidance in automotive and component manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. The researcher employed a quantitative research method. The sampling technique used was purposive sampling based on predetermined criteria. The analytical techniques utilized in this study included multiple linear regression analysis, t-tests, F-tests, and determination coefficient tests using SPSS version 20. The analysis results show that Financial Distress does not affect Tax Avoidance), Thin Capitalization affects Tax Avoidance, and Company Size does not affect Tax Avoidance. Simultaneously, the variables of Financial Distress, Thin Capitalization, and Company Size affect Tax Avoidance, with a coefficient of determination of 19.8%. This indicates that the independent variables can explain 19.8% of the variation in Tax Avoidance, while the remaining 80.2% is influenced by factors outside the scope of this study. The substantial Adjusted R2 value represents a limitation of this study; therefore, it is advisable for future research to incorporate additional variables such as transfer price, institutional ownership, and profitability.
DETERMINAN EFEKTIVITAS SISKEUDES DI KECAMATAN LANGSA LAMA Sahlena; Muhammad Salman; Agustina Nurul Fajriah
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 6 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i6.12942

Abstract

This study aims to determine the influence of village government apparatus competency, information technology, and training on the effectiveness of the village financial system (Siskeudes) in villages in Langsa Lama District, Langsa City. This study used quantitative methods with primary data collected through questionnaires. The study population included all 15 villages in the district, using a saturated sampling technique, resulting in 60 respondents consisting of village heads, village secretaries, financial officers, and Siskeudes operators. Data analysis was conducted using SPSS through descriptive statistical analysis, data quality testing, classical assumption testing, multiple linear regression, and hypothesis testing. The results indicate that, both partially and simultaneously, apparatus competency, information technology, and training significantly influence the effectiveness of Siskeudes. This study's limitations lie in the limited number of variables studied, while many other factors can influence the effectiveness of the village financial system. The author recommends that further research expand the focus of the study and deepen the related literature to strengthen understanding of the research object.
DETERMINAN KEPUTUSAN NASABAH MEMILIH PEMBIAYAAN KPR (Studi pada Bank BTN Syariah Langsa) Nurkamilia; Muhammad Salman; Afrah Junita
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 6 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i6.12963

Abstract

This study aims to determine the determinants of customer decisions in choosing mortgage financing (a study at Bank BTN Syariah Langsa). The objects of this study were customers who took mortgage products at Bank BTN Syariah Langsa Branch from 2020-2023. The data collection method was through the results of questionnaires that had been distributed to respondents. The data analysis method used in this study was multiple linear regression analysis using SPSS (Statistical Package for the Social Science) software. The results of this study indicate that the price variable has a positive and significant effect on customer decisions, the location variable has a positive and significant effect on customer decisions, the promotion variable has a negative and significant effect on customer decisions, the Islamic financial literacy variable has a positive and significant effect on customer decisions, simultaneously price, location, promotion and Islamic financial literacy have a significant effect on customer decisions. Limitations of this study The analysis used is limited to the relationship between variables in the specified model, so it has not explored other more complex factors. The analysis only uses quantitative methods with questionnaires, so it has not delved deeper into the motivations and personal reasons of customers. The study was conducted solely on BTN Syariah Langsa's Sharia mortgage customers, so the results may not necessarily represent all BTN Syariah customers in Indonesia. It is recommended that future researchers explore other independent variables that are thought to significantly influence the dependent variable, thereby strengthening the research findings and generating new, beneficial findings for various parties. The study should not only focus on BTN Syariah Langsa but also on other branches or comparisons with other Islamic banks to achieve more comprehensive research results.
PENGARUH TUJUAN ANGGARAN DAN MOTIVASI KERJA TERHADAP REALISASI ANGGARAN DAN DAMPAK TERHADAP KINERJA OPERASIONAL (Studi pada Organisasi Perangkat Daerah di Kota Langsa) Agustina Nurul Fajriah; Afrah Junita; Tri Herlinda
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 6 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i6.13136

Abstract

This research is motivated by the importance of the role of budget goals and work motivation in increasing budget realization and operational performance in Langsa City Regional Apparatus Organizations (OPD). The realization of optimal budgets is an indicator of the effectiveness of regional financial management, but is often hampered by lack of targeted planning and low employee motivation. The research population was Langsa City OPD with a sample size of 65 respondents selected using purposive sampling techniques. Data was collected through a questionnaire which was measured using an ordinal scale, analyzed using path analysis using SPSS. The research results show that budget objectives and work motivation have a significant positive effect on budget realization and operational performance. Operational performance has a significant effect on budget realization and mediates the relationship between budget objectives and work motivation on budget realization. This research has limitations in that this research was only conducted at 13 OPDs in Langsa City with 65 respondents, so the results cannot be generalized to all local governments. The research uses quantitative based on respondents' perceptions, the results depend on the honesty and objectivity of respondents' answers to the questionnaire, the research variables only cover four main constructs, namely budget objectives, work motivation, budget realization, and operational performance, while there are still other factors that may have an influence such as leadership style, organizational culture, and internal monitoring systems which are not included in this research model.
PENGARUH SENSITIVITY TO MARKET RISK, KUALITAS ASET, DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN FARMASI SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA Mutia; Muhammad Salman; Agustina Nurul Fajriah
Jurnal Mahasiswa Akuntansi Samudra Vol 7 No 1 (2026)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v7i1.13382

Abstract

This study aims to determine the effect of sensitivity to market risk, asset quality, and liquidity on the financial performance of Sharia pharmaceutical companies. This research adopts a quantitative approach. The sampling technique used is purposive sampling, with a total of seven companies selected as the research sample. The partial test results indicate that sensitivity to market risk has no significant effect on financial performance, as evidenced by a significance value of 0.565 > 0.05. Similarly, asset quality shows no significant effect on financial performance, with a significance value of 0.118 > 0.05. Meanwhile, liquidity has a significant positive effect on financial performance, with a significance value of 0.000 < 0.05. The F-test results show that sensitivity to market risk, asset quality, and liquidity simultaneously have a significant effect on financial performance, with a significance value of 0.000 < 0.05. The coefficient of determination (R²) obtained is 52%, indicating that the three independent variables collectively explain 52% of the variation in financial performance. This study has several limitations, including variable measurement, research period, and industrial scope.
DETERMINAN HARGA SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Anggi Sari Tambunan; Tuti Meutia; Ainul Yusna Harahap
Jurnal Mahasiswa Akuntansi Samudra Vol 7 No 1 (2026)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v7i1.14096

Abstract

This study aims to examine the influence of Return On Asset (ROA), Return On Equity (ROE), and Earning Per Share (EPS) on stock prices in food and beverage companies listed on the Indonesia Stock Exchange (IDX). The population of this study is food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the period 2015-2024. The sampling method in this study is by the purposive sampling method, from 95 food and beverage companies listed on the Indonesia Stock Exchange, 18 companies were sampled. The data sources in this study are secondary data obtained from www.idx.co.id websites, investment websites and the official websites of each company that is a sample. This study uses multiple linear regression analysis with this data management using SPSS software. The results of this study show that the variables Return on Asset (ROA) and Earning per Share (EPS) partially affect stock prices. Meanwhile, the Return on Equity (ROE) variable partially has no effect on the stock price. However, the variables Return on Asset (ROA), Return on Equity (ROE), and Earning per Share (EPS) simultaneously affect stock prices. This study still has limitations because it only uses profitability variables, namely ROA, ROE, and EPS. Therefore, the researcher then uses various independent variables so that the results of the research are different, more convincing, and more in-depth.
Pengaruh Kepemimpinan Kepala Desa, Kompetensi Aparat Desa Dan Partisipasi Masyarakat Terhadap Pengelolaan Dana Desa Di Kecamatan Peureulak Aceh Timur Salsabila; Iqlima Azhar; Agustina Nurul Fajriah
Jurnal Mahasiswa Akuntansi Samudra Vol 7 No 2 (2026)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v7i2.14196

Abstract

This study is motivated by the importance of village head leadership, village apparatus competence, and community participation in the management of village funds in Peureulak District, East Aceh Regency. Village fund management is a crucial aspect in realizing effective, transparent, and accountable village development; therefore, good governance as well as the involvement of both the community and village officials are required. This study aims to examine the effect of village head leadership, village apparatus competence, and community participation on village fund management. The population of this study consists of village offices in Peureulak District, with a total sample of 152 respondents selected using a saturated sampling technique. Data were collected through questionnaires measured using a Likert scale, and the data were analyzed using multiple linear regression with the assistance of SPSS software. The results of the study indicate that village head leadership has a positive but not significant effect on village fund management, while village apparatus competence has a positive and significant effect on village fund management. Community participation also has a positive and significant effect on village fund management. Simultaneously, the three variables have a significant effect on village fund management. The conclusion of this study emphasizes that village fund management will be more optimal when supported by good leadership, competent village officials, and active community participation at every stage of the management process.
PERAN LITERASI KEUANGAN SYARIAH DAN FINANCIAL SELF-EFFICACY DALAM MEMBENTUK PERILAKU KEUANGAN MAHASISWA Dian Sahpitri; Budi gautama Siregar; Azwar Hamid; Aswadi Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 7 No 2 (2026)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v7i2.14064

Abstract

This study aims to analyze the effects of Islamic financial literacy and financial self-efficacy on the financial behavior of students at the Faculty of Islamic Economics and Business, UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan. The study employs primary data collected through a questionnaire survey administered to 80 undergraduate students from the 2021 cohort. Data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with the assistance of SmartPLS software. The results indicate that Islamic financial literacy has a positive and significant effect on students’ financial behavior, suggesting that a better understanding of Islamic financial principles and practices encourages more planned and responsible financial behavior. In addition, financial self-efficacy is also found to have a positive and significant influence on financial behavior, indicating that individuals’ confidence in their ability to manage personal finances plays an important role in daily financial decision-making. These findings provide practical implications for higher education institutions to strengthen Islamic financial literacy education and enhance students’ financial self-confidence as a strategy to promote healthy and sustainable financial behavior. Future studies are recommended to expand the sample size and incorporate additional variables to obtain a more comprehensive understanding of the determinants of students’ financial behavior.

Page 16 of 16 | Total Record : 160

 12   13   14   15   16 

Filter by Year

2020 2026


Reset
Filter By Issues
All Issue Vol 7 No 2 (2026) Vol 7 No 1 (2026) Vol 6 No 6 (2025) Vol 6 No 5 (2025) Vol 6 No 4 (2025) Vol 6 No 3 (2025) Vol 6 No 2 (2025) Vol 6 No 1 (2025) Vol 5 No 6 (2024) Vol 5 No 5 (2024) Vol 5 No 4 (2024) Vol 5 No 3 (2024) Vol 5 No 2 (2024) Vol 5 No 1 (2024) Vol 4 No 6 (2023) Vol 4 No 5 (2023) Vol 4 No 4 (2023) Vol 4 No 3 (2023) Vol 4 No 2 (2023) Vol 4 No 1 (2023) Vol 3 No 6 (2022) Vol 3 No 5 (2022) Vol 3 No 4 (2022) Vol 3 No 3 (2022) Vol 3 No 2 (2022) Vol 3 No 1 (2022) Vol 2 No 6 (2021) Vol 2 No 5 (2021) Vol 2 No 4 (2021) Vol 2 No 3 (2021) Vol 2 No 2 (2021) Vol 2 No 1 (2021) Vol 1 No 1 (2020) More Issue