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Jurnal Mahasiswa Akuntansi Samudra

jmas
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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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PENERAPAN PSAK NO. 45 (REVISI 2011) TENTANG PELAPORAN KEUANGAN ENTITAS NIRLABA PADA YAYASAN LEMBAGA KONSUMEN INDONESIA (YLKI) Gilang Perdana; Eriska Ariyanti; Agustina Nurul Fajriah
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 1 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Foundation is one form of a non-profit entity that aims to provide services to the public community without seeking advantage in carrying out its activities. The legal form of the foundation is often used as a shield to enrich the Founders, the Controllers, and the Directors. To minimize this, and in order to implement the principles of transparency and accountability to the public, the foundation should do the publication of its financial statements in accordance with the current SAK in Indonesia, the PSAK No. 45 (Revised 2011). The purpose of this study is to analyze the financial statements of the Indonesian Consumers Organization in accordance with PSAK No. 45 (Revised 2011). In this study, the author analyzed the data by collecting, interpreting, and analyzing it to produce conclusions about the true state, then compare it with PSAK No. 45 (Revised 2011). Based on the analysis and evaluation can be concluded that: (1) In the statement of financial position, there is no separation between current liabilities and long term liabilities. Also there is a mismatch use of the term "aktiva bersih" and "aset bersih" that should have been presented with the term "aset neto". (2) In the statement of activities, there is a mismatch use of the term "aktiva bersih" and "aset bersih" that should be presented with the term "aset neto". (3) In the statement of cash flows, there is still a mismatch use of the term "arus kas bersih" which is supposed to be served with the term "arus kas neto". (4) Notes to the financial statements are in accordance with PSAK No. 45 (Revised 2011).

DETERMINAN PERTUMBUHAN LABA PADA PERUSAHAAN SUBSEKTOR PERTANIAN Ajijah Harahap; Budi Gautama Siregar; Ali Hardana
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 1 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

The existence of Islamic banks regarding the products and services offered is still poorly known and understood by the people of Aek Tampang Village, South Padangsidimpuan District and some consider that Islamic banks are the same as conventional banks. This study aims to analyze the effect of marketing strategy and knowledge on the decision to become a customer. The population of this research is the Aek Tampang community, South Padangsidimpuan District. By using the Slovin formula, so the number of samples is 99 people. Data was collected by means of interviews and distributing questionnaires. Data analysis was carried out with the help of the SPSS version 23 application. The results of this study found that marketing strategy had no effect on the decision to become a customer of a sharia bank and knowledge had an influence on the decision to become a customer.

FAKTOR – FAKTOR YANG MEMPENGARUHI PERSISTENSI LABA PADA PERUSAHAAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BEI Dona Friski Sinulingga; Muhammad Fuad; Nasrul Kahfi Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 2 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

This study aims to discuss the effect of Cash Flow Volatility, Accrual Size and Debt Level on Earnings Persistence in Infrastructure sector companies listed on the IDX for the period 2010 – 2019. The data used in this study uses secondary data obtained from the published financial statements of Infrastructure sector companies. . The data analysis method used was multiple linear regression and used statistical tools, namely SPSS (Statistical Package for the Social Science) software. The results show that Cash Flow Volatility has a positive but not significant effect on Earning Persistence, Accrual Size has a negative and significant effect on Earning Persistence, Debt Level has a negative and significant effect on Earning Persistence. And Cash Flow Volatility, Accrual Size and Debt Level simultaneously have a significant effect on Earning Persistence.

PENGARUH INTENSITAS MODAL, DIVIDEN PAYOUT RATIO DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI (Studi Pada Perusahaan Sektor Energi Yang Terdaftar Di BEI) Abdil alfaresi; Muhammad Fuad; Nasrul Kahfi Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 3 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.703 KB)

This study intends to discuss the Effect of Capital Intensity, Dividend Payout Ratio and Financial Distress on Accounting Conservatism (Study on Energy Sector Companies listed on the IDX). This research was conducted at energy sector companies listed on the Indonesia Stock Exchange (IDX) using secondary data obtained from the company's published financial statements. The data analysis method used is multiple linear regression and using statistical tools, namely SPSS (Statistical Product And Service Solutions) software. The results of this study indicate that Capital Intensity has a positive and significant effect on Accounting Conservatism, Dividend Payout Ratio has a negative and significant effect on Accounting Conservatism, Financial Distress has a positive but not significant effect on Accounting Conservatism and Capital Intensity, Dividend Payout Ratio and Financial Distress simultaneously have a significant effect. against Accounting Conservatism

PENGARUH REPUTASI AUDITOR DAN DEWAN DIREKSI TERHADAP PENGUNGKAPAN RESIKO PERUSAHAAN (Studi Empiris pada Perusahaan Industri yang Terdaftar pada Bursa Efek Indonesia Tahun 2016 - 2021) Ernia Wati; Debby Katleya Zahra Salsabilla; Ardita Nafia Nur Apriliyanti; Cici Wardiati; Bima Cinintya Pratama
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 4 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Abstract This study aims to determine the effect of the reputation of the Auditor and the Board of Directors on the Company's Risk Disclosure. The annual report data of industrial sector companies listed on the Indonesia Stock Exchange for the 2016-2021 period is used as a sample in this study. In this study, purposive sampling technique was used in sampling so that a sample of 18 companies was obtained with a total of 90 data that met the criteria. In this study also used multiple regression assisted using SPSS in performing data analysis techniques. The results of this study indicate that the reputation of the Auditor and the Board of Directors has a positive effect on the Company's Risk Disclosure. Keywords : Auditor Reputation, Board of Directors, Corporate Risk Disclosure

PENGARUH GOOD GOVERNMENT GOVERNANCE TERHADAP KINERJA PEGAWAI BADAN NARKOTIKA NASIONAL PROVINSI SUMATERA UTARA Syahrina Yanti hasibuan; Nur Fadhilah Ahmad Hasibuan
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 4 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

This study aims to determine whether the indicators of Good Government Governance, namely participation, transparancy, accountability, effectiveness and law enforcement, have an influence on the performance of the employees of the natonal Narcotics Agency of North Sumatra.whether the indicators of Good Government Governance have a positive effect on the performance of the employees of the national Narcotics Agency of North Sumatra Provinsi. This research uss quantitive methods. Namely by collecting, presenting, analyzing, testing hypotheses and then making conclusions and suggestions. Samples were collected by simple random sampling method. Research data collection using a questionnaire to 30 employees.And will be processed through by SPSS version 25. The results of this study will conclude that there is an influence of Good Government Governance indicators on the performance of the employees of the national Narcotics Agency of North Sumatra Provinsi.

PENGARUH DEWAN KOMISARIS INDEPENDEN KOMPLEKSITAS PERUSAHAAN DAN KONVERGENSI IFRS TERHADAP FEE AUDIT PADA PERUSAHAAN PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BEI Renzy Octa Riwanti Renzy; Meutia Dewi; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 2 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

This study aims to determine the effect of independent commissioners, company complexity and IFRS convergence on audit fees at Property and Real Estate companies listed on the Indonesian Stock Exchange (IDX). By using the purposive sampling method, a sample of 6 companies can be obtained. The data analysis method used is the classical assumption test such as normality test, multicollinearity test, heteroscedasticity test and autocorrelation test and hypothesis testing such as multiple linear regression test, t test, F test, and R2 test using SPSS as an analytical tool. The results of the multiple linear regression equation Y= 15,679-0.676X1+0.170X2-0.036X3. The constant of 15,679 is the value of the audit fee at the Property and Real Estate company which is constant (fixed), the regression coefficient of the independent board of commissioners variable, and the IFRS convergence is negative for the audit fee, while the complexity of the company is positive for the audit fee. Partially, independent board of commissioners, company complexity and IFRS convergence have no significant effect on audit fees. And simultaneously independent board of commissioners, company complexity and IFRS convergence show no significant effect on audit fees. From the coefficient of determination test results obtained a value of 22.1% while the remaining 77.9% is influenced by other variables not included in this study.

KONSEP BISNIS WISATA HALAL DALAM MENINGKATKAN PEREKONOMIAN DI INDONESIA muhajir M. Nur Arsyad; Agus Ismawan; Khilda Amalia
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 4 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

This study's purpose is to explain the concept of halal tourism and its potential for future development. Because the concept of halal has now developed into the lifestyle of most of the population in Indonesia. The findings show that the tourism industry makes a major contribution to improving the welfare of a country or region as a whole. It is impossible to separate the actions and economic players engaged in tourism from the tourism industry as a whole since tourism is an economic activity.. These actors include community actors acting as customers, company actors acting as service providers, and the state as the regulator. According to the research results, the management of the halal sector must include halal components, both substances and methods of obtaining and processing them. A halal industrial area must have all these elements, including a halal management team, halal facilities and infrastructure, and halal allocation of all industrial plots. Islamic economic ideas and concepts guide the administration of the halal industry. In Islamic economics, all ideas and theories are sourced from the Qur'an and the Hadith of the Prophet.

DO THE PRICE AND TASTE MATTER TO COFFEE DRINKERS? Ratna Mutia; Khairul Aswadi; Martahadi Mardhani; Nasir Nasir; Rizka Rizka; Zulfikar Zulfikar
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 3 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

This article explores several characteristics, such as price and taste, to influence the behavior of coffee drinkers in Banda Aceh City, Indonesia. Using standard multiple regression analysis, it turns out that coffee taste affects coffee drinkers' behavior. On the other hand, the price of coffee drinks does not affect the behavior of coffee drinkers. This study shows that the taste of coffee is more important for coffee customers to decide to drink coffee. Further research is suggested by increasing the number of samples and expanding the study area. An in-depth discussion is highly recommended for debate and practical and theoretical consequences for further study.

PENGARUH PARTISIPASI ANGGARAN DAN AMBIGUITAS PERAN TERHADAP SENJANGAN ANGGARAN DENGAN VARIABEL ASIMETRI INFORMASI SEBAGAI PEMODERASI Muhammad andriansyah; Afrah Junita; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 3 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (385.287 KB)

Anggaran ialah hal yang mendasar bagi suatu organisasi/instansi untuk dapat menjalankan kegiatan operasional organisasi/instansi tersebut. Penelitian ini bertujuan untuk mengetahui pengaruh partisipasi anggaran dan ambiguitas peran pada senjangan anggaran dengan dimoderasi oleh asimetri informasi. Pemilihan sampel diambil dengan menggunakan metode stratified sampling yaitu 30 SKPK yang termasuk dalam leading sector. Pengumpulan data dilakukan dengan membagikan kuesioner kepada 90 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) Partisipasi Anggaran berpengaruh terhadap Senjangan Anggaran, (2) Ambiguitas Peran tidak berpengaruh terhadap Senjangan Anggaran, (3) Asimetri Informasi berpengaruh terhadap Senjangan Anggaran, (4) Partisipasi Anggaran tidak dapat memoderasi Asimetri Indormasi terhadap Senjangan Anggaran, (5) Ambugitas peran tidak dapat memoderasi Asimetri Informasi terhadap Senjangan Anggaran

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Muhammad Salman

Contact Email
muhammadsalman1@unsam.ac.id

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+628116800173

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jmas@unsam.ac.id

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Jl, Prof. Dr. Syarief Thayeb, Meurandeh, Langsa Lama, Kota Langsa, Aceh 24416.

Location
Kota langsa,

Aceh

INDONESIA

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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

Abstract

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Abstract

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