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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156 Documents
<![CDATA[DETERMINAN BUDGETARY SLACK (Pada Pemerintah Kota Langsa) ]]>
<![CDATA[Indriani]]>;
<![CDATA[Afrah Junita]]>;
<![CDATA[Iqlima Azhar]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 2 No 6 (2021) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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<![CDATA[This study aims to determine the Determinants of Budgetary Slack (In Langsa City Government). The research sample is all SKPK Langsa City. The data analysis method used in this research is multiple linear regression. Classical assumption test consisting of normality test, multicollinearity test, and heteroscedasticity test. The hypothesis test consists of t test, f test, and coefficient of determination test. The results of this study indicate that (1) role ambiguity has no significant effect on budgetary slack, (2) self-esteem has a significant effect on budgetary slack, (3) budgetary participation has a significant effect on budgetary slack.]]>
<![CDATA[PENGARUH KARAKTERISTIK PEMERINTAH DAERAH, HASIL PEMERIKSAAN AUDIT DAN PENDAPATAN ASLI DAERAH TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KOTA LANGSA ]]>
<![CDATA[Safira Amalia]]>;
<![CDATA[Nurlina]]>;
<![CDATA[Iqlima Azhar]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 2 No 6 (2021) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v2i6.4526
<![CDATA[This study aims to determine the characteristics of local government, audit results and local revenue on the financial performance of the local government of Langsa City. The population and research sample are the financial statements of Langsa City for the years 2006-2020 contained in the Langsa City BPKD. The results of this study partially show that the characteristics of local governments have a significant value of 0.739 > 0.05. The results show that there is no significant effect on the financial performance of local governments. The results of the audit have a significant value of 0.367 > 0.05. The results show that there is no significant effect on the government's financial performance. region, and local revenue has a significant value of 0.058 > 0.05. The results show that it has no significant effect on the financial performance of local governments. Simultaneous research results show that the characteristics of local government, audit results, and local revenue have an effect of 40.8% on the financial performance of local governments.]]>
<![CDATA[DETERMINAN EKSISTENSI UMKM DENGAN BANTUAN PEMERINTAH UNTUK USAHA MIKRO SEBAGAI VARIABEL MODERASI (Studi Kasus pada UMKM di Kota Langsa) ]]>
<![CDATA[Ananda Intan Sari]]>;
<![CDATA[Dewi Rosa Indah]]>;
<![CDATA[Nasrul kahfi Lubis]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 1 (2022) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v3i1.4596
<![CDATA[This research aims to find out the influence of entrepreneurship experience and financial management system on the existence of UMKM with government assistance for micro-businesses as a moderation variable (study on UMKM in Langsa City). The population of this study is the UMKM actors in Langsa City as many as 23,079 UMKM. Sampling techniques using purposive sampling methods as well as in determining samples used slovin formula. Data collection is done by distributing questionnaires to 100 respondents. The data obtained is then analyzed using SPSS (Statistical Package for the Social Science). The research method used is quantitative research and is analyzed using Moderated Regression Analysis (MRA). The results of this study show that the experience of entrepreneurship has a positive and significant effect on the existence of UMKM, financial management systems have a positive and significant effect on the existence of UMKM, government assistance for micro-businesses has a positive and significant effect on the existence of UMKM, government assistance for micro-businesses cannot moderate the influence of entrepreneurship experience positively and significantly on the existence of UMKM, government assistance for micro-businesses can moderate the positive and significant influence of the financial management system on the existence of UMKM, government assistance for micro-businesses can moderate the influence of entrepreneurship experience and financial management system positively and significantly on the existence of UMKM.]]>
<![CDATA[PENGARUH PEMAHAMAN REGULASI, SISTEM INFORMASI, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP MANAJEMEN ASET PADA SKPK KOTA LANGSA ]]>
<![CDATA[Jefry Eka Prayogi Jefry]]>;
<![CDATA[Iqlima Azhar]]>;
<![CDATA[Muhammad Rizqi Zati]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 2 No 6 (2021) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v2i6.4625
<![CDATA[Abstract This study aims to determine the effect of Regulatory Understanding, Information Systems and Competency of Human Resources on Asset Management in the City Work Unit (SKPK) of Langsa City. Data analysis was performed using SPSS (Statistical Package for Social Science) version 25.0. Data collection is done through primary data and secondary data. Determination of the sample used in this study is the census method with a total sample of 60 people. The equation model analyzed is multiple linear regression and hypothesis testing. The results of the study show that (1) Understanding of Regulations, Information Systems and Human Resource Competencies simultaneously affect asset management (2) Understanding of Regulations has an effect on Asset Management (3) Information systems have no effect on Asset Management (4) Competence of Human Resources has an effect on to Asset Management. Keywords : Regulatory Understanding, Information Systems, Human Resource Competence, Asset Management]]>
<![CDATA[DETERMINAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DI KOTA LANGSA ]]>
<![CDATA[Maya Cantika]]>;
<![CDATA[Dewi Rosa Indah]]>;
<![CDATA[Nasrul Kahfi Lubis]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 2 No 5 (2021) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v2i5.4628
<![CDATA[Penelitian ini bertujuan untuk mengetahui determinan akuntabilitas kinerja instansi pemerintah. Jenis penelitian ini adalah kuantitatif. Populasi dan sampel penelitian yaitu seluruh SKPK di Kota Langsa. Sampel ditentukan berdasarkan teknik sampling jenuh dengan responden sebanyak 90 orang. Metode pengumpulan data menggunakan kuesioner. Metode analisis data yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil penelitian ini menunjukkan bahwa Kejelasan Sasaran Anggaran berpengaruh positif dan signifikan terhadap Akuntabiliras Kinerja Instansi Pemerintah, Ketaatan Pada Peraturan Perundangan berpengaruh positif dan signifikan terhadap Akutabilitas Kinerja Instansi Pemerintah, Transparansi berpengaruh positif dan signifikan terhadap Akuntabilitas Kinerja Instansi Pemerintah, Kejelasan Sasaran Anggaran, Ketaatan Pada Peraturan Perundangan, dan Transparansi dengan nilai Fsig 0,000< 0,05 secara simultan berpengaruh terhadap Akuntabilitas Kinerja Instansi Pemerintah.]]>
<![CDATA[PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, TEKNOLOGI INFORMASI DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS INFORMASI PELAPORAN KEUANGAN (Studi Pada SKPK di Kota Langsa) ]]>
<![CDATA[Andre Revaldo]]>;
<![CDATA[Nasrul Kahfi Lubis]]>;
<![CDATA[Afrah Junita]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 2 No 6 (2021) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v2i6.4669
<![CDATA[This study aims to determine the effect of applying government accounting standards, information technology and internal control to the quality of financial reporting information in SKPK in Langsa City. The method used in this study is a quantitative method using the help of SPSS 24. The population in this study were all 30 SKPK in Langsa City. Methods of data collection by distributing questionnaires and by using measuring tools in the form of validity and reliability tests. The analytical method used is multiple linear regression analysis using hypothesis testing, namely t test and F test. The results of the t test show that (1) the application of government accounting standards has a significant effect on the quality of financial reporting information, (2) information technology has a significant effect on the quality of financial reporting information, (3) Internal control has no significant effect on the quality of financial reporting information. The results of the F test show that the application of government accounting standards, information technology and internal control simultaneously has a significant effect on the quality of financial reporting information.]]>
<![CDATA[PENGAMBILAN KEPUTUSAN DALAM BERINVESTASI DI PASAR MODAL ]]>
<![CDATA[Nurul Nadia Tasa nadia]]>;
<![CDATA[Restia Melinda]]>;
<![CDATA[Syintia Efendi]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 1 (2022) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v3i1.4858
<![CDATA[Investment decision making is a process that includes several factors and follows various steps. The purpose of this study is to find out what are the factors that a person considers in deciding to invest in the capital market. The four factors a person decides to invest in the capital market are investment interest, perception of investment, investment motivation, and initial investment capital. This study can provide information, especially for novice investors to be able to make decisions to invest in the capital market. The research method used is a qualitative method]]>
<![CDATA[PENGARUH PARTISIPASI ANGGARAN, AKUNTANSI PERTANGGUNGJAWABAN DAN GAYA KEPEMIMPINAN TERHADAP KINERJA APARATUR PEMERINTAH DI KOTA LANGSA ]]>
<![CDATA[Juraida Anis]]>;
<![CDATA[Nurlaila Hanum]]>;
<![CDATA[Tuti Meutia]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 2 (2022) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v3i2.4907
<![CDATA[Studi ini bertujuan untuk membahas pengaruh Partisipasi Anggaran, Akuntansi Pertanggungjawaban dan Gaya Kepemimpinan terhadap Kinerja Aparatur Pemerintah. Penelitian ini dilakukan pada seluruh SKPK di Kota Langsa menggunakan data primer. Metode yang digunakan dalam pengumpulan data dengan menyebarkan kuesioner dan dengan mengunakan alat ukur berupa uji validitas dan uji reliabilitas. Metode analisis yang digunakan adalah analisis regresi linier berganda. Hasil studi menunjukkan bahwa partisipasi anggaran tidak berpengaruh signifikan terhadap kinerja aparatur pemerintah, akuntansi pertanggungjawaban berpengaruh positif dan signifikan terhadap kinerja aparatur pemerintah. Sedangkan gaya kepemimpinan tidak berpengaruh signifikan terhadap kinerja aparatur pemerintah, secara simultan partisipasi anggaran, akuntansi pertanggungjawaban dan gaya kepemimpinan berpengaruh signifikan terhadap kinerja aparatur pemerintah.]]>
<![CDATA[PENGARUH OPINI AUDIT DAN AUDIT REPORT LAG TERHADAP VOLUNTARY AUDITOR SWITCHING DENGAN FINANCIAL DISTRESS SEBAGAI PEMODERASI PADA PERUSAHAAN PERINDUSTRIAN YANG TERDAFTAR DI BEI ]]>
<![CDATA[Mahariyani]]>;
<![CDATA[Afrah Junita]]>;
<![CDATA[Tuti Meutia]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 2 (2022) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v3i2.4996
<![CDATA[The purpose of this study was to examine the effect of Audit Opinion and Audit Report Lag on Voluntary Auditor Switching with Financial Distress as a moderating variable. The data analysis method used is the classical assumption test such as: data normality test, multicollinearity test, autocorrelation test and heteroscedasticity test as well as hypothesis testing such as multiple linear regression test, interaction test or what is commonly called moderated regression analysis, individual parameter significant test (partial test), simultaneous significance test (simultaneous test) and coefficient of determination test (R2). The result of the multiple linear regression equation is Y= -0.915 + 0.024 X1 + 0.016 X2 - 0.088 M - 0.023 X1*M + 0.001 X2*M + e. Partially, audit opinion has no significant effect on voluntary auditor switching, audit report lag has no significant effect on voluntary auditor switching and financial distress has no significant effect on voluntary auditor switching. Based on the moderated regression analysis test partially financial distress cannot moderate the effect of audit opinion on voluntary auditor switching and financial distress cannot moderate the effect of audit report lag on voluntary auditor switching and simultaneously financial distress cannot moderate the effect of audit opinion and audit report lag on voluntary switching auditors.]]>
<![CDATA[DETERMINAN PERILAKU ETIS MAHASISWA AKUNTANSI UNIVERSITAS SAMUDRA ]]>
<![CDATA[Aina Maghfirah]]>;
<![CDATA[Afrah Junita]]>;
<![CDATA[Tuti Meutia]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 1 (2022) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v3i1.5001
<![CDATA[The purpose of this study was to examine the effect of individual factors (emotional intelligence, spiritual intelligence and locus of control) on the ethical behavior of accounting students at Samudra University. This type of research is quantitative. The population in this study were all students of the accounting study program at the Faculty of Economics at Samudra University. The sample was determined based on probability sampling technique: simple random sampling with 141 accounting students as respondents. The data collection method in this study used a questionnaire. The data analysis method used in this research is multiple linear regression. The results of this study indicate that (1) Emotional Intelligence has a positive and insignificant effect on the Ethical Behavior of Accounting Students, (2) Spiritual Intelligence has a positive and significant effect on the Ethical Behavior of Accounting Students (3) Locus of Control has a positive and significant effect on Behavior Accounting Student Ethics, (4) Emotional Intelligence, Spiritual Intelligence and Locus of Control have a positive and significant effect on the Ethical Behavior of Accounting Students]]>
