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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 151 Documents

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PENINGKATAN HASIL BELAJAR SISWA DALAM PEMBELAJARAN TATA NAMA SENYAWA MELALUI MODEL DISCOVERY LEARNING BERBANTUAN MEDIA LOPIKIRIN DI SMAN UNGGUL ACEH TIMUR Irmi
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 4 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Hasil belajar siswa kelas X-MIPA 2 materi Tata Nama senyawa pada SMAN Unggul Aceh Timur masih rendah atau belum mencapai KKM yang telah ditetapkan. Penelitian dilaksanakan di SMAN Unggul Aceh Timur selama 3 bulan pada semester ganjil tahun pelajaran 2021/2022 yang bertujuan untuk mengetahui peningkatan hasil belajar siswa kelas X MIPA2 terhadap materi Tata Nama senyawa dengan menggunakan model Discovery Learning berbantuan media Lopikirin (Lotre Pembelajaran Kimia Inovatif). Subjek penelitian adalah seluruh siswa kelas X MIPA2 yang berjumlah sebanyak 22 orang. Untuk memperoleh data penulis menggunakan instrument atau teknik pengumpulan data tes dan nontes. Non tes penulis menggunakan format observasi, sedangkan tes penulis menggunakan soal dalam bentul soal uraian 5 soal. Setelah data terkumpul penulis mengadakan dan analisis data dengan cara membandingkan hasil observasi dan tes dari pra siklus, siklis I dan siklus II. Hasil penelitian menunjukkan adanya peningkatan hasil belajar siswa pada siklus pertama dengan nilai rata-rata 77,63 (68,18 %) dan siklus kedua meningkat 87,95 (95,45%).

PENGARUH CITRA MEREK, HARGA, INOVASI DAN KUALITAS PRODUK TERHADAP LOYALITAS PELANGGAN PADA KOSMETIK WARDAH DI KOTA LANGSA Cut Liza Fadhila; Dewi Rosa Indah; Safrizal
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 2 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

This study aims to examine the effect of brand image, price, innovation and product quality on customer loyalty at Wardah cosmetics in Langsa City. The data analysis method used is multiple linear regression analysis method. The population in this study were all Wardah consumers in Langsa City with an unknown population and the sample used was 96 respondents. The sampling technique used is non-probability sampling with purposive sampling method. The multiple linear regression analysis equation obtained is Y = 28,933 + 0,068X1 + 0,072X2 + 0,052X3 + 0,055X4. The constant value of 28.933 is the value of customer loyalty if the variable X is fixed. Variables X1 and X2 have a negative effect on Y, while X3 and X4 have a positive effect on Y. The results of the t-test of the X1 variable have a value of 0.049 <0.05, which means that the X1 variable has a significant effect on Y, the X2 variable has a value of 0.050 <0.05, which means that the X2 variable has a significant effect. on Y, the X3 variable has a value of 0.062 > 0.05, which means that the X3 variable has no significant effect on Y, and the X4 variable has a value of 0.000 < 0.05, which means that the X4 variable has a significant effect on Y. The F test results obtained a value of 0.001 < 0.05 which indicates that the variable used significant effect on Y. The coefficient of determination test results obtained a value of 14.3% and the remaining 85.7% is influenced by other factors not examined in this study.

DETERMINAN KEPUTUSAN PENGAMBILAN KREDIT (Studi Kasus pada Nasabah KPR Subsidi Bank Aceh Syariah Cabang Langsa) Syarifah Nanda; Iqlima Azhar; Dewi Rosa Indah
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 5 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

This study aims to determine the effect of service quality, procedures and regulatory understanding on credit decisions (a case study on subsidized mortgage customers at Bank Aceh Syariah Langsa Branch). The population of this research is customers who take subsidized mortgage housing at Bank Aceh Syariah Langsa City as many as 153 people. The sampling technique used purposive sampling method and in determining the sample used the Slovin formula. Data collection was done by distributing questionnaires to 60 respondents. The data obtained were then analyzed using SPSS (Statistical Package for the Social Science) version 24. The research method used was quantitative research and analyzed using multiple linear regression. The results of this study indicate that service quality has a significant effect on credit decisions at Bank Aceh Syariah. Procedures have a significant effect on credit decisions at Bank Aceh Syariah. Understanding of regulations has a significant effect on credit decisions at Bank Aceh Syariah. Service quality, procedures and understanding of regulations have a significant effect on credit decisions at Bank Aceh Syariah. The result of the coefficient of determination test is the Adjusted R Square value of 0.742. That is, the variables of Service Quality, Procedure, and Regulatory Understanding simultaneously have a significant effect on Credit Decision Making by 74%, while the remaining 26% are influenced by other variables outside this research model.

PENGARUH TINGKAT LITERASI KEUANGAN SYARIAH TERHADAP KINERJA USAHA MIKRO KECIL DAN MENENGAH DI KOTA BANDA ACEH Evriyenni Evriyenni
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 4 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Financial literacy is one of the success factors for the economy and the welfare of the people in Indonesia. The low level of financial literacy has an impact on people's economic growth, including Micro, Small and Medium Enterprises (MSMEs). Aceh is one of the regions in Indonesia that implements Islamic sharia, including the activities of its financial institutions. Therefore, it is important for MSME actors in Aceh to have a good level of Islamic financial literacy. This study aims to examine the effect of the dimensions of Islamic financial literacy which includes financial knowledge, financial attitudes and financial capabilities on the financial performance of MSMEs. The research population includes 927 MSMEs in Syiah Kuala District, Banda Aceh City. While the research sample was 90 SMEs based on the Slovin formula with simple random sampling technique. The data used are questionnaires obtained from MSME actors with documentation techniques. Data were analyzed using linear regression method. The results of the study indicate that both separately and together, the dimensions of Islamic financial literacy, namely financial knowledge, financial attitudes and financial capabilities affect the financial performance of MSMEs in Syiah Kuala District, Banda Aceh City

PENGARUH TINGKAT KEAHLIAN DAN EFEKTIVITAS SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA USAHA KECIL, DAN MENENGAH (UKM) DI KOTA LANGSA DAN PEMANFAATAN TEKNOLOGI SEBAGAI VARIABEL INTERVENING Karina Chairunnisa; Dewi Rosa Indah; Nasrul Kahfi Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 6 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

The purpose of this study was to determine the effect of Expertise Level, and Effectiveness of Accounting Information Systems (AIS) on the Performance of Small and Medium Enterprises (SMEs) in Langsa City through the Utilization of Information Technology. The research sample was taken by stratified sampling method. The number of samples used in the study were 96 respondents. Data analysis used path analysis with 2 equations, namely: I = 10,430 + 0,200 X1 + 0,315 X2 and Y = 6,916 + 0,138 X1 + 0,281 X2 + 0,242 I. Path analysis test results equation 1 shows the level of expertise and effectiveness of accounting information systems (SIA) ) has a significant effect on the use of information technology, while equation 2 shows the level of expertise and effectiveness of accounting information systems (AIS) and the use of information technology has a significant effect on the performance of small and medium enterprises (SMEs). The results of the Sobel test of the use of Information Technology can mediate the effect of Expertise Level with a t-count value = 2.32251 and AIS Effectiveness with a t-count value = 2.14403 on the performance of Small and Medium Enterprises. The results of the coefficient of determination test show the contribution of equation 1 to the value of the correlation coefficient (R) of 0.407 and determination (R2) of 0.166 or 16.6% while the remaining 83.4% is influenced by other variables, and equation 2 the value of the correlation coefficient (R) of 0.637 and determination (R2) of 0.405 or 40.5% while the remaining 59.5% is influenced by other variables.

PENGARUH MODAL USAHA, PENGGUNAAN INFORMASI AKUNTANSI, DAN LITERASI FINANSIAL TERHADAP KEBERHASILAN UMKM DI KOTA KUALASIMPANG Fitri Wahyuni Wulan Dari; Dewi Rosa Indah; Nasrul Kahfi Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 3 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

The purpose of this study was to determine the effect of venture capital, use of accounting information, and financial literacy on business success in Micro, Small and Medium Enterprises (MSMEs) in Kualasimpang City. The research sample was taken by purposive sampling method. The number of samples used in the study were 94 respondents. Data analysis using Multiple Linear Regression Analysis with Y = 16,416 + 0.249x1 + 0.101x2 + 0.344x3. The results of the t test are known that business capital has a significant effect on business success in MSMEs in Kualasimpang City with a tsig value. 0.000 < 0.05 and the hypothesis is accepted, the use of accounting information has a significant effect on business success in MSMEs in Kualasimpang City with a tsig value. 0.032 <0.05 and the hypothesis is accepted, and financial literacy has a significant effect on business success in MSMEs in Kualasimpang City with a tsig value. 0.000 < 0.05 and the hypothesis is accepted. The results of the F test show that Business Capital, Use of Accounting Information, and Financial Literacy simultaneously have a significant effect on the success of MSMEs in Kualasimpang City with the Fsig value. 0.000 < 0.05. The results of the coefficient of determination test show that the contribution of the variables of working capital, use of accounting information, and financial literacy affect business success in MSMEs in Kualasimpang City by 51.1%, while the remaining 48.9% is influenced by other variables not examined in this study.

DETERMINAN KREDIT MACET PADA BUMK DI KECAMATAN KUTAPANJANG KABUPATEN GAYO LUES Riska Armaya -; Iqlima Azhar; Nasrul kahfi Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 5 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

This study aims to determine the factors that affect bad loans at BUMK in Kutapanjang District, Gayo Lues Regency. The population of this research is the recipients of the BUMK savings and loan funds in the Kutapanjang sub-district. The sampling technique used purposive sampling method. Data collection was done by distributing questionnaires to 64 respondents. The data obtained were then analyzed using SPSS (Statistical Package for the Social Science). The research method used is a quantitative method. The results of this study indicate that business conditions have a positive and significant effect on BUMK bad loans, community income has a positive and significant effect on BUMK bad loans and community character has a positive and significant effect on BUMK bad loans in Kutapanjang District, Gayo Lues Regency. Based on the experience of researchers in this research process, there are several limitations in this study such as the number of research respondents who are not many so that they are still not sufficient to answer the actual situation and when collecting information and data through questionnaires there are some people who do not want to fill out the questionnaire. Then for further researchers it is recommended to add a few more variables such as the community's ability to manage the business, the firmness of the BUMK management

PENGARUH EFEKTIVITAS EFISIENSI DAN AKUNTABILITAS TERHADAP PENGELOLAAN BADAN USAHA MILIK GAMPONG (BUMG) (Studi Pada Kecamatan Kluet Tengah Kabupaten Aceh Selatan) Rima Melati; Nasrul kahfi Lubis; Nurlaila Hanum
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 5 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

This research was carried out in order to understand how much influence Effectiveness, Efficiency and Accountability had on the Management of Gampong-Owned Enterprises (BUMG) (a case study in Kluet Tengah District, South Aceh Regency). The population taken in this study are villages that have Gampong-Owned Enterprises (BUMG) as many as 11 villages. The sampling technique used is purposive sampling, purposive sampling is the determination of a sample based on the size used to determine something. To collect data, it was done by distributing questionnaires in the form of questions to 55 respondents and then the data obtained were analyzed using SPSS (Statistical Program for Social Science). The type of data used in this study is quantitative data and analyzed using multiple linear regression. The results in this study indicate that effectiveness has a positive and significant effect on the management of Gampong-Owned Enterprises (BUMG), efficiency also has a positive and significant effect on the management of Gampong-Owned Enterprises (BUMG), and accountability has a positive and significant effect on the management of BUMG.

ANALISIS PERLAKUAN AKUNTANSI ASET TETAP BERDASARKAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NOMOR 16 TENTANG ASET TETAP PADA PT. PERKEBUNAN NUSANTARA I (PERSERO) LANGSA Inge Tasya Lonita; Afrah Junita; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 6 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

The research was conducted with the aim of knowing the accounting treatment of assets in accordance with PSAK No. 16, with the suitability of accounting for fixed assets at PT. Perkebunan Nusantara I (PERSERO) Langsa. The type of research used is qualitative. Sources of data used are primary and secondary data, and data collection methods obtained by using library research methods, interview methods, and documentation methods. The data analysis method used is a comparative descriptive analysis method. The results of this study indicate that in carrying out the accounting treatment of fixed assets PT. Perkebunan Nusantara I (PERSERO) Langsa it is not in accordance with from PSAK No. 16. The discrepancy regarding: the grouping of immature plantations (TBM) into fixed assets resulted in the value of fixed assets is not fair at PT. Perkebunan Nusantara I (PERSERO) Langsa. In addition, that causes the financial statements to be less reliable and relevant. The limitation of this study is that the authors only take to indicators of fixed asset accounting treatment, namely recognition and depreciation only. Given these limitations, the researches provides suggestions to further researches to expand research by adding indicators of fixed asset accounting measures such as measurement and disclosure.

PENGARUH BUDGET EMPHASIS, BUDAYA ORGANISASI, DAN KEJELASAN SASARAN ANGGARAN TERHADAP BUDGETARY SLACK (Studi pada SKPD Kabupaten Aceh Tamiang) Ilham Safari; Afrah Junita; Tuti Meutia
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 1 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

This study aims to determine the effect of Budget Emphasis, Organizational Culture and Clarity of Budget Targets on Budgetary Slack. This research was conducted at the SKPD of Aceh Tamiang Regency. The sample in this study amounted to 140 people. The sampling technique used purposive sampling, the sampling using certain criteria. This research is a quantitative research in the form of data in the form of numbers. The data source used is primary data. Data were obtained from distributing questionnaires to research respondents. The data analysis technique used multiple regression analysis assisted by the SPSS program. The results of the study partially show that Budget Emphasis and Organizational Culture have a significant effect on Budgetary Slack in the SKPD Aceh Tamiang. Clarity of Budget Targets has a negative and significant effect on Budgetary Slack in the SKPD Aceh Tamiang. Simultaneous Budget Emphasis, Organizational Culture, and Clarity of Budget Targets effect on Budgetary Slack in the SKPD Aceh Tamiang. The limitation of this research is that the sample is only taken from the parties participating in the preparation of the budget activity program, so that it does not represent it as a whole. In addition, in collecting data, researchers only use the questionnaire method, so they will not get answer that better reflect the actual situation. Suggestions for future researchers to expand this research by adding other variables. In addition, it is also expected to increase the number of respondents and use the interview method when collecting data.

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Muhammad Salman

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

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Aceh

INDONESIA

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OAI Link

Editorial Team

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Contact Name Muhammad Salman

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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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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