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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 156 Documents
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A PENGARUH STRATEGI PEMASARAN DAN PENGETAHUAN TERHADAP KEPUTUSAN MENJADI NASABAH BANK SYARIAH Budi gautama Siregar
Jurnal Mahasiswa Akuntansi Samudra Vol 2 No 4 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (420.937 KB) | DOI: 10.33059/jmas.v2i4.3937

Abstract

Keberadaan bank syariah tentang produk dan jasa yang ditawarkan masih kurang diketahui dan dipahami oleh masyarakat Kelurahan Aek Tampang Kecamatan Padangsidimpuan Selatan dan sebagian lagi menganggap bahwa bank syariah sama saja dengan bank konvensional. Penelitian ini bertujuan untuk menganalisis pengaruh strategi pemasaran dan pengetahuan terhadap keputusan menjadi nasabah. Populasi penelitian ini adalah masyarakat Aek Tampang Kecamatan Padangsidimpuan Selatan. Dengan menggunakan rumus Slovin, sehingga jumlah sampel sebanyak 99 orang. Pengumpulan data dilakukan dengan wawancara dan penyebaran kuesioner. Analisis data dilakukan dengan bantuan aplikasi SPSS versi 23. Hasil penelitian ini menemukan bahwa strategi pemasaran tidak berpengaruh terhadap keputusan menjadi nasabah bank syariah dan pengetahuan mempunyai pengaruh terhadap keputusan menjadi nasabah.
DETERMINAN KINERJA ANGGARAN BERBASIS VALUE FOR MONEY PADA SEKTOR PUBLIK (Studi pada SKPD Aceh Tamiang) Puspita Sari; Nurlaila Hanum; Muhammad Salman
Jurnal Mahasiswa Akuntansi Samudra Vol 2 No 5 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (145.365 KB) | DOI: 10.33059/jmas.v2i5.4202

Abstract

This study aims to determine the effect of accountability, timeliness and internal control on value for money-based budget performance in the public sector (study on SKPD Aceh Tamiang). The population of this study are people who are involved in budgeting and understand the budget at the Aceh Tamiang SKPD as many as 32 SKPD. The sampling technique used the Saturated Sample method where all SKPDs were sampled. Data were collected by distributing questionnaires to 96 respondents. The data obtained were then analyzed using SPSS (Statistical Package for the Social Sciences). The results showed that simultaneously the variables of accountability, timeliness, and internal control had a significant effect on value for money-based budget performance. While partially shows that the variables of accountability and internal control have a significant influence on the performance of the value for money-based budget. While the timeliness variable has no effect on value for money based budget performance.
DETERMINAN KINERJA MANAJERIAL PADA SATUAN KERJA PERANGKAT DAERAH KABUPATEN ACEH TAMIANG Afriza; Nurlaila Hanum; Muhammad Salman
Jurnal Mahasiswa Akuntansi Samudra Vol 2 No 4 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.955 KB) | DOI: 10.33059/jmas.v2i4.4214

Abstract

This study aims to determine the effect of budgetary participation, clarity of budget tergets, and psycological capital on manajerial performance in the regional work unit of Aceh Tamiang regency. The population of this research is all regional work units in Aceh Tamiang regency as many as 32. The sampling technicue used in this study was a saturated sample (census sample). Data collection was done by distributing questionnaires to 96 respondents. the data obtained is then analyzed using SPSS using data analysis techniques (validity and reliability test, classical assumption test, multiple linear regression tests and hypothesis testing). Based on the research objectives, the results showed that partially the variables of budgetary participation and clarity of budget targets had a significant influence on managerial performance. While the psychological capital variable has a positive but not significant effect on managerial performance. Meanwhile simultaneously. The variables of budgetary participation, clarity of budget targets, and psychological capital have a significant influence on managerial performance.
ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NOMOR 109 TENTANG AKUNTANSI ZAKAT DAN INFAQ/SEDEKAH PADA BADAN AMIL ZAKAT DAERAH DI KABUPATEN ACEH TENGGARA Ruhmana Syakinah; Afrah Junita; Muhammad Salman; Rahmad Tantawi
Jurnal Mahasiswa Akuntansi Samudra Vol 2 No 6 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.197 KB) | DOI: 10.33059/jmas.v2i6.4224

Abstract

This research was conducted in Baitul Mal, Southeast Aceh Regency. This study aims to analyze the suitability of recording and acknowledging cash transactions of Zakat and Infaq/Alms funds at the Baitul Mal, Southeast Aceh Regency based on the Statement of Financial Accounting Standards (PSAK) Number 109. The analytical method in this study uses a comparative descriptive analysis method with data collection methods through interviews. and documentation. The results of this study indicate that the application of Zakat and Infaq/Alms accounting in Baitul Mal, Southeast Aceh Regency is not in accordance with the Statement of Financial Accounting Standards (PSAK) Number 109 concerning Zakat and Infaq/Alms, this is indicated by the absence of presentation of components of financial statements that complete based on PSAK Number 109, namely the statement of financial position (balance sheet), reports on changes in funds, reports on changes in assets managed, reports on cash flows, and notes to financial statements, but only presents simple financial statements, namely reports on the collection and distribution of zakat and infaq/alms funds.
MENINGKATKAN KEMAMPUAN MENGANALISIS UNSUR INTRINSIK CERPEN MELALUI PEMBELAJARAN KOOPERATIF TIPE JIGSAW TERHADAP SISWA SMAN UNGGUL ACEH TIMUR Erly Yuniar Saragih
Jurnal Mahasiswa Akuntansi Samudra Vol 2 No 4 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.21 KB) | DOI: 10.33059/jmas.v2i4.4287

Abstract

This study aims to determine the increase in learning outcomes of Indonesian language material intrinsic elements in short stories through jigsaw cooperative learning in class XI IPA-2 East Aceh Superior High School. The research conducted was classroom action research which was carried out in two cycles. Each cycle goes through the stages of planning, implementation, observation and reflection. The subjects of this study were students of class XI science at SMA Negeri Unggul Aceh Timur in semester 2 of the 2020/2021 academic year. The instruments used are observation sheets and test sheets. The results obtained in the first cycle with learning completeness of 68% (19 students) of 28 students, with an average value of 71, from the initial condition which was only 25% (7 students) with an average of 46. In the second cycle completeness learning 89% (25 students) with an average of 78. Based on the results of the study, it can be concluded that the application of jigsaw cooperative learning in Indonesian lessons material intrinsic elements in short stories can improve student learning outcomes in class XI IPA-2 East Aceh Superior High School.
PEMBELAJARAN PROBLEM BASIC LEARNING UNTUK MENINGKATKAN HASIL BELAJAR SISWA SMAN UNGGUL ACEH TIMUR nurleili
Jurnal Mahasiswa Akuntansi Samudra Vol 2 No 4 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.62 KB) | DOI: 10.33059/jmas.v2i4.4288

Abstract

ABSTRACT Before the action was taken in class X Mipa-3, there were only 5 students (26%) of the 19 students in the class for the 2019/2020 academic year. Starting from family factors, environment, school, and several other factors. One of these factors is the use of learning strategies or methods. Based on this, in class X Mia 3, a class action research was then applied with the Problem Basic Learning learning model so that completeness could be maximized more optimally. This research was conducted at East Aceh Superior Senior High School for 3 months in the odd semester of the 2019/2029 school year which aims to improve the learning outcomes of class X Mipa-3 students on the material Pancasila values ​​in the framework of state administration practices. The research subjects were all students of class VII-3 who collected 19 people. In collecting data, the researcher used instruments or data collection techniques in the form of 10-item multiple choice test items, observation sheets and closed interviews. After collecting data, the researcher conducted data processing and analysis by comparing the test results and observations from the initial conditions, the first and second cycles. The results showed an increase in student mastery in the first cycle to 63% (12 students) from the initial condition which was only 26% (5 students), and at the end of the second cycle, completeness increased again to 89% (17 students).
DETERMINAN PERILAKU TIDAK ETIS DAN DAMPAKNYA TERHADAP KECURANGAN (FRAUD) STUDI KASUS PAA SEKRETARIAT DAERAH KABUPATEN ACEH TAMIANG Sri Indayani
Jurnal Mahasiswa Akuntansi Samudra Vol 2 No 4 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (908.401 KB) | DOI: 10.33059/jmas.v2i4.4291

Abstract

Tujuan dilakukannya penelitian ini adalah untuk menguji pengaruh daripengendalian internal, penegakan peraturan, keadilan distributif terhadap kecurangan melalui perilaku tidak etis. Metode analisis data yang digunakan yaituuji asumsi klasik, uji analisis jalur dan uji sobel dengan menggunakan SPSS sebagai alat analisIs, . Pengumpulan data dilakukan dengan membagikan kuesionerkepada 80 responden.. Hasil penelitian ini menyatakan struktur pengendalianinternal berpengaruh signifikan terhadap kecurangan, penegakan pe raturan tidak berpengaruh terhadap perilaku tidak etis, keadilan distributif berpengaruh signifikanterhadap perilaku tidak etis, perilaku tidak etis tidak berpengaruh terhadapkecurangan. Pengendalian Internal tidak berpengaruh terhadap kecurangan, penegakan peraturan berpengaruh signifikan terhadap kecurangan, keadilandistributif tidak berpengaruh terhadap kecurangan. Pengendalian Internal tidakberpengaruh terhadap kecurangan melalui perilaku tidak etis, penegakan peraturan berpengaruh terhadap keurangan melalui perilaku tidak etis, keadilan distributiftidak berpengaruh terhadap kecurangan melalui perilaku tidak etis. Kata kunci : pengendalian internal, penegakan peraturan, keadilan distributif,perilaku tidak etis, kecurangan (fraud).
PENGARUH EFEKTIVITAS, KEPERCAYAAN DAN KEAHLIAN PENGGUNAAN TEKNOLOGI SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN PT PERKEBUNAN NUSANTARA I DI KOTA LANGSA Agustina Nurul Fajriah; Muhammad Rizqi Zati; Nasrul kahfi Lubis; Fitri Febriani
Jurnal Mahasiswa Akuntansi Samudra Vol 2 No 5 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (197.58 KB) | DOI: 10.33059/jmas.v2i5.4314

Abstract

The purpose of this study was to examine the effect of effectiveness, trustworthiness and expertise in the use of accounting information system technology on the performance of PT Perkebunan Nusantara I employees in Langsa City. This type of research is quantitative. The population in this study are all employees at PT Perkebunan Nusantara I who use accounting information system technology. The sample was determined based on the proportionate stratified random technique with 76 employees as respondents. Methods of data collection using a questionnaire. The data analysis method used is multiple linear regression. The results showed that (1) the effectiveness of the use of accounting information system technology had a positive and insignificant effect on employee performance, (2) trust in the use of accounting information system technology had a positive and significant effect on employee performance, (3) expertise in the use of accounting information system technology had an effect on positive is not significant, (4) Effectiveness, Trust, and Expertise in Using Accounting Information System Technology have a positive and significant effect on Employee Performance.
DETERMINAN EFEKTIVITAS PENGGUNAAN SISTEM KEUANGAN DESA DENGAN PERAN PENDAMPING DESA SEBAGAI PEMODERASI (Studi Pada Desa Se-Kecamatan Langsa Lama Kota Langsa) Reza Aulia Hasibuan; Afrah Junita; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 2 No 5 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.258 KB) | DOI: 10.33059/jmas.v2i5.4446

Abstract

Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi Efektivitas Penggunaan Sistem Keuangan Desa Dengan Peran Pendamping Desa Sebagai Variabel Moderasi studi pada desa Se-Kecamatan Langsa Lama Kota Langsa. Pemilihan sampel diambil dengan menggunakan metode sampel jenuh yaitu 15 Desa. Pengumpulan data dilakukan dengan membagikan kuesioner kepada 60 responden. Data yang diperoleh dianalisis dengan menggunakan teknik analisis PLS (Partial Least Square). Model persamaan yang dianalasis adalah outer model, inner model dan pengujian hipotesis. Hasil penelitian ini menunjukkan bahwa: (1) Kualitas Sumber Daya Manusia tidak berpengaruh signifikan terhadap Efektivitas Penggunaan Sistem Keuangan Desa, (2) Komitmen Organisasi Pemerintah Desa berpengaruh positif dan signifikan terhadap Efektivitas Penggunaan Sistem Keuangan Desa, (3) Peran Pendamping Desa tidak berpengaruh signifikan terhadap Efektivitas Penggunaan Sistem Keuangan Desa, (4) Peran Pendamping Desa tidak dapat memoderasi pengaruh Kualitas Sumber Daya Manusia terhadap Efektivitas Penggunaan Sistem Keuangan Desa, (5) Peran Pendamping Desa tidak dapat memoderasi pengaruh Komitmen Organisasi Pemerintah Desa terhadap Efektivitas Penggunaan Sistem Keuangan Desa.
pengaruh Change In Auditor, Efektivitas Pengawasan audit dan Tekanan Eksternal terhadap Financial Statement Fraud (Studi pada Sektor Perindustrian yang terdaftar di BEI) Indah Permata Sari; Riny Chandra; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 2 No 5 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (375.943 KB) | DOI: 10.33059/jmas.v2i5.4506

Abstract

Studi ini bertujuan untuk membahas pengaruh change in auditor, efektivitas pengawasan audit dan tekanan eksternal terhadap financial statement fraud (studi pada Sektor Perindustrian yang terdaftar di BEI). Penelitian ini dilakukan pada Perusahaan Sektor Perindustrian yang terdaftar di Bursa Efek Indonesia (BEI) menggunakan data sekunder yang didapat dari laporan keuangan perusahaan yang telah dipublikasi. Metode analisis data yang digunakan yaitu regresi linier berganda dan menggunakan alat bantu statistik yaitu software SPSS (Statistical Product And Service Solutions). Hasil studi menunjukan bahwa Change in auditor tidak berpengaruh signifikan terhadap financial statement fraud, efektivitas pengawasan audit tidak berpengaruh signifikan terhadap financial statement fraud, tekanan eksternal berpengaruh signifikan terhadap financial statement fraud, dan Change in auditor, efektivitas pengawasan audit dan tekanan eksternal secara simultan berpengaruh signifikan terhadap financial statement fraud.

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