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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151 Documents
<![CDATA[ANALISIS KEPUASAN PENGUNJUNG TERHADAP FASILITAS EKOWISATA HOLIDAY RESORT AEK RASO DI KABUPATEN LABUHAN BATU SELATAN ]]>
<![CDATA[Andi Fauzan R. Pohan]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 2 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v4i2.7534
<![CDATA[Ecotourism is a form of travel to natural areas that is carried out with the aim of conserving the environment and preserving the life and well-being of the local population. The Elephant Holiday Resort Training Center is one of the natural Ecotourism in Labuhan Batu Selatan, therefore this type of tourism must be developed specifically to support the preservation of the surrounding forest habitat. Because visitor visits are influenced by visitor satisfaction which will determine how long a visitor visits to the ecotourism area. Then satisfaction becomes the main priority in its management, service quality is also related to the provision of adequate facilities and management of facilities both in quality and quantity which will greatly affect visitor satisfaction and interest in the next visitor visit. Ecotourism facilities have a very positive and significant effect on visitor satisfaction and the development of facilities besides that facilities are also one of the important things for developing tourism. The results of the data were analyzed using multiple linear analysis. The results of this studied explain that attractiveness, the existence of good and adequate facilities, and visitor knowledge will affect visitor satisfaction by 73.3%. In other words, there is the influence of other variables of 26.7% which are not measured in this study.]]>
<![CDATA[PENGARUH PERSEPSI MANFAAT, PERSEPSI KEMUDAHAN, DAN PERSEPSI KEAMANAN TERHADAP KEPUTUSAN PENGGUNAAN APLIKASI PEMBAYARAN DIGITAL (E-WALLET) ]]>
<![CDATA[muhammad Alfaris]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 2 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v4i2.7450
<![CDATA[Technology is a tool that facilitates all kinds of daily activities. Increasingly advanced technological developments encourage community activities in increasing the need for goods and services. Technological developments also make it easier for users to make purchases using a cashless transaction payment system. The development of technology makes the number of consumers increase so that technology becomes an important part of the non-cash payment feature system. in the digital economy in using electronic e-wallets. This study uses the literature study method, by conducting library data collection methods from various sources that are relevant to the issues studied, both in the form of written sources. In this study, various reference sources regarding relevant theories include the AHP method, TOPSIS method, Decision Support System (SPK), skin care, USE Questionnaire, and Likert scale. Sources and references are taken and searched through books, journals, articles, to the internet. This literature study aims as a theoretical basis to strengthen the problem solving in this research.]]>
<![CDATA[PENGARUH KESADARAN MEMBAYAR PAJAK DAN PEMAHAMAN TENTANG PERPAJAKAN TERHADAP MINAT MEMBAYAR PAJAK PADA WAJIB PAJAK ORANG PRIBADI ]]>
<![CDATA[Ainul Yusna Harahap]]>;
<![CDATA[Nurliza Lubis]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 3 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v4i3.8003
<![CDATA[This study aims to determine the effect of tax awareness and understanding of taxation on interest in paying taxes on individual taxpayers in Langsa City. The population used in this study was 100 personal taxpayers registered at KPP Kota Langsa, with non-employee criteria registered at the Langsa City Tax Service Office and randomly selected. The tests carried out in data analysis are instrument validity and reliability tests, classical acceptance tests in the form of normality tests, multicollinearity tests, and heteroscedasticity tests. In this case, the hypothesis tests used are determination coefficient tests, regression tests, and multiple linear regression tests. The data collection method uses questionnaires processed with SPSS version 23. The results of this study are the results of multiple linear regression equations, it is known that awareness of paying taxes and understanding taxation have a positive influence on interest in paying taxes in Langsa City. The results of the T-test, it is known that the awareness of paying taxes and understanding of taxation has a significant partial effect on the interest in paying taxes in Langsa City. The results of the coefficient of determination test are known that the awareness of paying taxes and understanding of taxation is 60% of the interest in paying taxes. While the remaining 36.1% was influenced by other variables that were not studied in this study.]]>
<![CDATA[ANALISIS PERBANDINGAN RASIO PROFITABILITAS SEBELUM DAN SELAMA PANDEMI COVID - 19 PADA PERUSAHAAN UMUM DAMRI ]]>
<![CDATA[Jalal Luddin]]>;
<![CDATA[Adif Fachrudin]]>;
<![CDATA[Adelina Citradewi]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 3 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v4i3.8043
<![CDATA[This study was conducted to compare profitability ratios using Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM), and Operating Profit Margin (OPM) methods in Perum Darmri before and during the covid-19 pandemic. The data used were secondary data obtained from the official website of Perum Damri using Perum Damri's financial reports for 2018-2021. The analysis technique used was quantitative comparison. The results showed that there was no difference in the profitability ratios of the Return On Assets (ROA), Return On Equity (ROE) and Net Profit Margin (NPM) methods at the beginning of the pandemic covid-19 and during the pandemic covid-19 only the Operating Profit Margin (OPM) there was a difference at the beginning of the pandemic covid-19 from another method. At the beginning of the pandemic covid-19, Perum Damri experienced an increase in Return On Assets (ROA), Return On Equity (ROE), and Net Profit Margin (NPM) methods but experienced a decrease in the Operating Profit Margin (OPM) method. During the pandemi covid-19 or during the pandemic covid-19, Perum Damri experienced a decrease in each ratio method used, both Return On Assets (ROA), Return On Equity (ROE) and Net Profit Margin (NPM) and Operating Profit Margin (OPM).]]>
<![CDATA[PERANAN STATISTICAL QUALITY CONTROL (SQC) DALAM PENGENDALIAN KUALITAS: STUDI LITERATUR ]]>
<![CDATA[Syarifah Nazia]]>;
<![CDATA[Safrizal]]>;
<![CDATA[Muhammad Fuad]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 3 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v4i3.8079
<![CDATA[This research is a literature study with descriptive qualitative research using literature review which describes the role of Statistical Quality Control in Quality Control. This research uses various sources such as journals, articles, and relevant documents. This literature study focuses on the Role of Statistical Quality Control in Quality Control. Companies really need supervision in each production process, so that companies can know the quality of the products produced. With a quality product, the company will benefit due to increased sales volume and of course it will make consumers feel more satisfied and can avoid complaints from customers after buying or using the product. SQC is a problem-solving tool used in monitoring, analyzing, improving, controlling and managing products in the process of using statistical methods. The SQC method can be used to find errors in the production process that are caused by product defects or damage, so that more action can be taken to overcome problems that cause product damage Key Words: Quality, Control Quality, SQC]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada OPD Kabupaten Deli Serdang) ]]>
<![CDATA[Kesuma Puja Lestari]]>;
<![CDATA[Afrah Junita]]>;
<![CDATA[Iqlima Azhar]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 2 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v4i2.6907
<![CDATA[This study aims to determine the effect of human resource competence, government accounting standards and government internal control systems on the quality of local government financial reporting information. The sampling technique in this study was purposive sampling, namely sampling with certain considerations with a total sample of 93 respondents. Methods of data collection using a questionnaire. The data analysis method used is multiple linear regression. The results of this study indicate that the competence of human resources has an effect positive and significant to the quality of local government financial report information. Government accounting standards have a positive and significant effect on quality of local government financial reporting information. The government's internal control system has a positive and significant effect on the quality of report information local government finances. Competence of human resources, government accounting standards and the government's internal control system simultaneously affect the quality of local government financial report information in Deli Serdang Regency.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA APARATUR : STUDI LITERATUR ]]>
<![CDATA[Ersalina]]>;
<![CDATA[Afrah Junita]]>;
<![CDATA[Muhammad Salman]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 2 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v4i2.7004
<![CDATA[This article examines in the literature the factors that influence apparatus performance. This research uses data sources obtained through collecting research results from journal articles published on Google Scholar in 2018-2022. The results show that performance can be influenced by self-efficacy, participation in budgeting, information technology utilization, and competence. When an individual has high self-efficacy, is involved in preparing a budget, uses technology, and has appropriate competencies, his performance will increase. From these results it appears that this research has the potential to be reviewed through qualitative or quantitative methods using primary or secondary data. self efficacy, Participation in Budgeting, Utilization of Information Technology, Competence, Performance]]>
<![CDATA[KECENDERUNGAN PENELITIAN PENGUNGKAPAN ISR PADA GOOGLE SCHOLAR TAHUN 2022 ]]>
<![CDATA[Rahmat Irfan]]>;
<![CDATA[Muhammad Salman]]>;
<![CDATA[Ainul Yusna Harahap]]>;
<![CDATA[Rahmad Tantawi]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 3 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v4i3.7014
<![CDATA[Islamic Social Reporting (ISR) is the development of disclosure of social responsibility in accordance with sharia principles. This study uses content analysis of several articles that have been published in Googel Scholars throughout Indonesia in 2022, with the disclosure of Islamic Social Reporting (ISR) as the main focus. This study reveals the type of research with a quantitative approach with secondary data that is predominantly used by researchers who publish their journals on Google Scholar in 2022. Multiple linear regression tests and descriptive statistics are the instruments and data analysis methods most commonly used.]]>
<![CDATA[STUDI LITERATUR: KINERJA KEUANGAN DAERAH ]]>
<![CDATA[Ayu Rohanda]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 3 (2022) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v3i3.7027
<![CDATA[The aim of the research was to identify regional financial performance which is influenced by regional original income, general allocation funds, special allocation funds and regional expenditures. Regional financial performance is generally measured using financial ratios in the form of independence ratios and can also use efficiency ratios. Research methods for literature studies that examine articles related to regional financial performance. The data used is second party data, namely previous research. The results obtained from previous research found that financial performance is influenced by local original income, where the increasing local original income, the better the regional financial performance. Then the general allocation funds and special allocation funds show a negative effect on regional financial performance, this is because the greater the regional revenue from the central government, the less independent a region is. In addition, regional spending has an effect on regional financial performance, this is because with regional spending, an area can develop and provide welfare to its people.]]>
<![CDATA[PENERAPAN DATA MINING UNTUK MEMPREDIKSI HARGA BAHAN PANGAN DI INDONESIA MENGGUNAKAN ALGORITMA K-NEAREST NEIGHBOR ]]>
<![CDATA[Rahmadini Rahmadini]]>;
<![CDATA[Enjel Erika LorencisLubis]]>;
<![CDATA[Aji Priansyah]]>;
<![CDATA[Yolanda R.W.N]]>;
<![CDATA[Tuti Meutia]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 4 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v4i4.7074
<![CDATA[Food is one of the important sectors for human life, because the basic human need is food. Over time, food prices in Indonesia are often unstable. This of course has a big impact on the community and farmers. The cause of this food price volatility can be caused by several factors, such as environmental factors, pest and planthopper attacks, and dry land. The application of one of the data mining methods in the process of predicting food prices, especially predicting the price of rice in Indonesia with this prediction, people throughout Indonesia can be more vigilant in the future to prevent hunger. The benefit of predicting food prices for farmers is to prevent large losses caused by the drop in food prices. Meanwhile, the Government's goal is to maintain food security in the territory of the Indonesian Government to prevent hunger. The dataset used comes from the National PIHPS Website. The method used is the K-Nearest Neighbor (KNN) regression algorithm and for testing it uses RMSE and MAE. The results of this study, the K-Nearest Neighbor method with the regression model can predict the price of rice in January 2019 - December 2021 which is recorded every month with the addition of variable data Harvested Area (ha), Production Yield (tons) of the total experiment using range k = (2,10) then the best prediction results are by using k = 2 with MAE and RMSE for training data 52.77 and 96.40 and for testing data 55.55 and 81.64 and K = 2 parameters which have been normalized.]]>
