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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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DETERMINAN BELANJA DAERAH DI KOTA LANGSA Rudy Haryanto; Nurlina; Muhammad Salman
Jurnal Mahasiswa Akuntansi Samudra Vol 2 No 1 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (339.968 KB)

Penelitian ini bertujuan untuk mengetahui pengaruh pajak daerah, dana bagi hasil minyak bumi dan gas alam (DBH Migas), dan jumlah penduduk terhadap belanja daerah di Kota Langsa. Data yang digunakan adalah data jumlah penduduk dari tahun 2005 sampai dengan 2019 yang di peroleh dari Badan Pusat Statistik Kota Langsa serta data dana bagi hasil minyak bumi dan gas alam (DBH Migas) dan belanja daerah yang di peroleh dari Badan Pengelolaan Keuangan Daerah Kota Langsa dari tahun 2005 sampai dengan 2019. Metode analisis data yang di pergunakan dalam penelitian ini persamaan raegresi linier berganda, uji hipotesis yang dipergunakan dalam penelitian ini adalah uji parsial (uji t), uji simultan (uji F) dan koefisien determinan (R2). Hasil penelitian diperoleh Y = -48,192 + 0,001X1 + 0,024X2 + 6,237X3. Hasil uji t menunjukkan bahwa pajak daerah tidak berpengaruh secara signifikan terhadap belanja daerah di Kota Langsa, hasil uji t menunjukkan bahwa dana bagi hasil minyak bumi dan gas alam (DBH Migas) tidak berpengaruh signifikan terhadap belanja daerah di Kota Langsa, dan hasil uji t menunjukkan bahwa jumlah penduduk berpengaruh signifikan terhadap belanja daerah di Kota Langsa. Hasil uji F menunjukkan pajak daerah, dana bagi hasil minyak bumi dan gas alam (DBH Migas) dan jumlah penduduk berpengaruh simultan terhadap belanja daerah di Kota Langsa serta nilai Koefisien determinansi (R2) diperoleh sebesar 0,885 atau sebesar 88,5% yang dipengaruhi oleh pajak daerah, dana bagi hasil minyak bumi dan gas alam (DBH Migas) dan jumlah penduduk, sedangkan sisanya 11,5 % yang dipengaruhi oleh variabel yang tidak termasuk dalam penelitian ini.

PENGARUH AUDIT TENURE DAN PENERAPAN IFRS TERHADAP KETERLAMBATAN PENYAMPAIAN LAPORAN KEUANGAN DENGAN AUDIT REPORT LAG SEBAGAI PEMEDIASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Zuchrina Masyitah -; Tuti Meutia; Iqlima Azhar
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 Audit Tenure and IFRS Implementation on Delay in Submission of Financial Statements with Audit Report Lag as Mediator. The annual report data of manufacturing sector companies listed on the Indonesia Stock Exchange for the 2011-2020 period is used as a sample in this study. This study uses purposive sampling technique in sampling so that a sample of 23 companies that meet the criteria are obtained. The research method used in this study is the binary logistic regression method, path analysis, and Sobel test which is assisted by using the SPSS application in carrying out data analysis techniques. The results in this study indicate that audit tenure has no effect on audit report lag, while the application of IFRS has an effect on audit report lag. The results also show that audit report lag affects the delay in submitting financial statements. In addition, audit tenure and the application of IFRS do not affect the delay in submitting financial statements. The results also show that audit tenure has no effect on delays in submitting financial reports through audit report lag, while the application of IFRS affects delays in submitting financial reports through audit report lag. The limitations of the study are that the dependent variable in this study is only seen in the categories of not being on time (late) and on time; Then, the object of research is a company that has experienced delays in submitting its financial statements, so there are several companies whose data are incomplete. Suggestions to further researchers, are expected to expand this research by adding other variables that have an influence, it is expected to use samples with companies from other sectors besides the manufacturing sector, then can use comparisons with samples of companies that experience delays and companies that have never experienced delays.

DETERMINAN KINERJA PENGELOLAAN KEUANGAN DENGAN KOMITMEN ORGANISASI SEBAGAI PEMODERASI (Studi Pada SKPK di Kota Langsa) Armita; Afrah Junita; Muhammad Salman
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 Financial Management Competence and Work Experience on Financial Management Performance with Organizational Commitment as Moderating on SKPK in Langsa City. This study uses quantitative methods. The population in this study were all 30 SKPKs in Langsa City. All SKPKs were sampled with 3 (three) respondents in each SKPK with a total of 90 respondents. Data was collected by distributing questionnaires and by using measuring instruments in the form of validity and reliability tests. The analytical method used is Moderated Regression Analysis (MRA). The results of the study found that partially financial management competence had no effect on financial management performance, work experience and organizational commitment had a significant positive effect on financial management performance, organizational commitment weakened the relationship between financial management competence and financial management performance, organizational commitment strengthened the relationship between work experience and financial management performance. This study has limitations that can be considered for future researchers in order to improve further research. The limitation of this research is that the researcher cannot provide questionnaires directly to several respondents and assists the respondents in filling out the questionnaires. This is due to the busyness of the respondents. Some respondents could hardly afford to answer the questionnaire directly and asked for up to one week. This constraint makes it impossible to know whether the respondents actually filled out the questionnaire properly. Also, the researcher cannot directly answer things that are not known by the respondents regarding the questions asked in the questionnaire. So it is suggested that further researchers can distribute questionnaires directly and explain a little about the research variables so that respondents can ask about things that are not known and can understand the intent of the questionnaire questions

DETERMINAN PRODUKTIVITAS KARYAWAN PADA PT. PERKEBUNAN NUSANTARA III AFDELING V MARPINGGAN Santi Wahyuni; Budi Gautama Siregar; Aswadi Lubis; Damri Batubara
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 5 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

The level of employee productivity at PT. Perkebunan Nusantara III (Persero) Afdeling V Marpinggan, there are still employees who cannot achieve the targets of what the company has mandated to them both in terms of discipline, efficiency and encouragement of the employees themselves in carrying out their work. In supporting this research problem, the researcher raised the theory of work productivity, employee motivation, age and level of education of employees. This type of research is associative with quantitative data that is primary data. The respondents of this study were employees of PT. Perkebunan Nusantara III (Persero) Afdeling V Marpinggan, totaling 30 employees. Data were obtained through the distribution of questionnaires, interviews and documentation. Data processing was carried out with the help of the SPSS application and then analyzed for validity, reliability, normality test, classical assumption test, multiple regression analysis and hypothesis testing. The study found that employee motivation had a positive and significant effect on employee productivity while age and education level had no effect on employee productivity at PT. Perkebunan Nusantara III (Persero) Afdeling V Marpinggan

DETERMINAN MINAT MUZAKKI MEMBAYAR ZAKAT PADA BAZNAS DI KABUPATEN MANDAILING NATAL Nur Saidah; Iqlima Azhar; Tuti Meutia
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 6 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

This study aims to determine the factors that influence the interest of muzakki to pay zakat at Baznas in Mandailing Natal Regency. The population of this study are muslims who have met the requirements to pay zakat in Mandailing Natal. The method of determining the sample using the slovin formula. The sampling technique used stratified random sampling. Data collection was carried out by distributing questionnaires to 143 respondents. The data obtained were then analyzed using SPSS(Statistical Package fot the Sosial Sciensce). This research method shows that trust has no positive and significant effect on muzakki’s intention to pay zakat, transparency has a positive an significant effect on muzakki’s intention to pay zakat and the level of religiosity has a positive and significant effect on muzakki’s interest in paying zakat at Baznas in Mandailing Natal District. Based on this study there are still relatively small and only amounting to 143 respondents and does not cover all Mandailing Natal District. Then for further reseatchers it is suggested to expand the scope of research and add several variables such as income level and education level in paying zakat

PENGARUH KECANGGIHAN TEKNOLOGI INFORMASI, KEMAMPUAN PERSONAL DAN PARTISIPASI MANAJEMEN TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI Rambis Kelia Lestari Br. Karosekali Karosekali; Afrah Junita; Nasrul Kahfi Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 6 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

This study aims to determine the effect of Information Technology Sophistication, Personal Ability and Management Participation on the Effectiveness of Accounting Information Systems at PT. Perkebunan Nusantara I Langsa). The population in this study is all parts of the field of work at PT. Perkebunan Nusantara I Langsa using SAP ERP. The sampling technique used the Proportionate Stratified Random Sampling method, data collection was carried out by distributing questionnaires to 79 respondents with criteria who were familiar with using the system and related to the system. The data analysis method uses Multiple Linear Regression (multiple regression analysis). The results of this study indicate that the sophistication of information technology has a significant effect on the effectiveness of accounting information systems, personal abilities have no significant effect on the effectiveness of accounting information systems and management participation has a significant effect on the effectiveness of accounting information systems. Based on the experience of researchers in the research process, there are several limitations in this study, such as the number of research respondents who are less, there are only 8 fields of work and the object of research is only one company so that it is still not enough to answer the actual situation and when collecting information and data through questionnaires. there are some employees who do not want to fill out the questionnaire. Other weaknesses experienced and become several factors that must be considered again for further researchers in order to improve their research by adding several more variables such as the perception variable about ease of use in order to further increase the effectiveness of the accounting information system.

DETERMINAN BANTUAN LANGSUNG TUNAI (BLT) DI MASA PANDEMI COVID – 19 DI MODERASI OLEH PENDUDUK MISKIN ( STUDI KASUS DI KECAMATAN SEI BINGAI ) Sri Ertina; Afrah Junita; Nasrul Kahfi Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 1 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

With this research we can find out the effect of accountability on the management and allocation of village funds on direct cash assistance during the Covid-19 pandemic with the poor as moderators. Purposive sampling technique was used in this study, this technique is sampling with certain considerations and criteria, while the method used in this study is a quantitative method with primary and secondary data and data collection is done by questionnaires, interviews and observation. The phenomenon that occurs in this study is the lack of responsibility of village officials in providing direct cash assistance, meaning that the incoming funds are not the same as the outgoing funds and the receipt of the assistance is not on target. This study shows the following results that management accountability has a negative but significant effect on direct cash assistance. Allocation of village funds has a positive and significant effect on direct cash assistance. The poor have a significant and positive effect on direct cash assistance. The poor can moderate the management Accountability for Direct Aid. Poor residents can moderate the allocation of village funds to direct cash assistance. Poor residents can moderate Accountability for management and allocation of village funds simultaneously affects direct cash assistance in Sei Bingai District

DETERMINAN KUALITAS PELAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN TEKNOLOGI INFORMASI SEBAGAI PEMODERASI DI KOTA SIBOLGA Kinanti Purnama Pasaribu; Afrah Junita; Nasrul Kahfi Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 1 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

With this research, we can find out the effect of the application of accrual basis SAP and HR capacity on the quality of local government financial reporting and information technology as a moderating variable in Sibolga City. Saturated sampling is used as a method that makes research easier and faster where the entire population is used as a sample. The number of samples in this study were 30 SKPD and data collection was carried out using a questionnaire. Based on the results of the study, the regression equation Y = 25.786 -4.404 X1 + 4.405 X2 + 0.421 M + 0.119 X1. M -0.111 X2.M + e in this equation there is a regression coefficient that is -0.111, this explains that there is a negative influence between HR capacity and information technology as a moderating variable which means that if HR Capacity with Information Technology as a moderating variable decreases, the quality of financial reporting local government will decrease by 0.111. The phenomenon studied is that several problems were found in the preparation of LKPD which were not in accordance with the SAP regarding the transfer of budget functions in the Sibolga city financial reports for the 2020 fiscal year. The results of the study show that one by one both the application of accrual-based government accounting standards and HR capacity affect the quality of local government financial reporting, with the use of information technology can strengthen the influence between the application of accrual-based SAP, and HR capacity on the quality of regional government financial reporting. Overall, the existence of Information Technology can strengthen the influence between the application of accrual basis SAP and HR Capacity on the quality of PEMDA financial reporting.

PENGARUH KEJELASAN SASARAN ANGGARAN, KOMITMEN ORGANISASI, DAN PENGENDALIAN AKUNTANSI TERHADAP KINERJA MANAJERIAL (Studi pada SKPD Kabupaten Aceh Tamiang) Yogi Mahestu; Nurlina; muhammad Salman; Rahmad Tantawi
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 Clarity of Budget Targets, Organizational Commitment, and Accounting Control on Managerial Performance. This research was conducted at the SKPD of Aceh Tamiang Regency. The sample in this study amounted to 84 people. The sampling technique used purposive sampling, namely 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 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 Clarity of Budget Targets, Organizational Commitment, and Accounting Control have a significant effect on on Managerial Performance in the SKPD Aceh Tamiang. Simultaneous Clarity of Budget Targets, Organizational Commitment, and Accounting Control on Managerial Performance in the SKPD Aceh Tamiang. The limitation of this research is that the sample is only taken from the parties participating in this study is that 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 and it is hoped that this can be done with other methods to obtain complete data, for example by conducting direct interviews with respondents in flling out the questionnaire so that the respondents answer better reflect the actual answer.

Determinan Audit Report Lag Pada Perusahaan Sektor Energi Yang Terdaftar Di BEI Ade Nugra Sahbanta Ade Nugra Sahbanta; Meutia Dewi; Tuti Meutia
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 1 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

This study intends to discuss the factors that influence Audit Report Lag in energy sector companies listed on the Indonesia Stock Exchange. This research was conducted at Energy Sector Companies Listed on the Indonesia Stock Exchange using secondary data obtained from published company financial reports. The data analysis method used is multiple linear regression and uses a statistical tool, namely SPSS (Statistical Product And Service Solutions) software. The results of the study show that firm size has a significant effect on audit report lag, leverage has a significant effect on audit report lag, independent commissioners have no significant effect on audit report lag, audit committee has no significant effect on audit report lag and firm size, leverage, independent commissioners and committees simultaneous audits have a significant effect on audit report lag.

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Aceh

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Home Page

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

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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