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Muhammad Salman
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INDONESIA
Jurnal Mahasiswa Akuntansi Samudra
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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DETERMINAN KINERJA KEUANGAN DESA DI KECAMATAN RANTAU KABUPATEN ACEH TAMIANG Reiky Andika; Afrah Junita; Muhammad Salman
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 2 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i2.7818

Abstract

This study aims to determine the effect of leadership style, discipline, motivation and organizational commitment on the financial performance of village governments in Rantau District, Aceh Tamiang District. The sample in this study amounted to 96 respondents. The data analysis method used is multiple linear regression analysis, t test, F test, and coefficient of determination test. The results of the study partially show that leadership style, discipline, motivation, and organizational commitment have a significant effect on the financial performance of village governments in Rantau District, Aceh Tamiang Regency. Simultaneously leadership style, discipline, motivation, and organizational commitment simultaneously have a significant effect on the financial performance of village governments in Rantau District, Aceh Tamiang Regency. The limitation of this research is that the sample is only taken from the secretaries and hamlet heads, so that they are not fully represented. In addition, in collecting data, researchers only use the questionnaire method, so they will not get answers that are more reflective of the actual situation. Suggestions for future researchers to expand this research by adding other variables such as work culture and organizational communication. In addition, it is also expected to increase the number of respondents and use the interview method, because with the interview method the researcher will get answers that are more reflective of the actual situation.
PENGARUH EFIESIENSI OPERSIONAL, LIKUIDITAS DAN KECUKUPAN MODAL TERHADAP LABA BERSIH PADA PT BANK MUAMALAT INDONESIA, Tbk Nindi Pratiwi; Muhammad Salman; Ainul Yusna Harahap
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 3 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i3.8045

Abstract

The research was conducted with the aim of knowing the effect of operational efficiency, liquidity and capital adequacy on net income. This type of research is quantitative. The population and research sample are the annual financial reports of PT Bank Muamalat Tbk for 2012-2021. Operational efficiency is proxied by operating expenses and operating income (BOPO), liquidity is proxied by Financing to Deposit Ratio (FDR), capital adequacy is proxied by Capital Adequacy Ratio (CAR) and net profit is proxied by Net Profit Margin (NPM). The data analysis method used is the classical assumption test and multiple linear regression analysis using SPSS as an analytical tool. The results of this study state that operational efficiency has no effect on net income, liquidity has a significant effect on net income and capital adequacy has no effect on net income. This research still has limitations, especially the variables studied. Further research is suggested to add other independent variables to measure net income such as financing risk, third party funds, and total assets. In addition, it is also necessary to expand the research object to include more and increase the research period so that it is hoped that better and more accurate research results will be obtained
PENGARUH INDEKS GLOBAL TERHADAP INDEKS HARGA SAHAM GABUNGAN (IHSG) : BUKTI EMPIRIS MENGGUNAKAN DATA HARIAN Najibullah Najibullah
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 4 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i4.8303

Abstract

This research aims to test the effect of global indeks daily movement on IHSG. The research choose S&P500 index as a global proxy and Hangseng(HSI) and Nikkei 225 (N225) as regional proxies. Using daily end of day closing data from 2015 to 2020, the study found that S&P500 index has positif and significant effect on IHSG. Meanwhile, Hangseng index is also found to have a positif and signficant effect on IHSG. On the other hand, consistent with previous finding, data used in this study is also unable to prove that there is a significant effect from Nikkei 225 indeks on IHSG
PENGARUH PARTISIPASI, SASARAN DAN PENEKANAN ANGGARAN TERHADAP KESENJANGAN ANGGARAN (STUDI PADA OPD KOTA LANGSA) Riska Saprita; Nurlina; Nasrul kahfi Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 4 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i4.8369

Abstract

The purpose of this study is to determine the effect of participation, targets and budget emphasis on budget gaps in OPD Langsa City. The sample in this study amounted to 90 respondents. The data analysis method uses multiple linear regression analysis, and the tests used are the t test, F test and the coefficient of determination test. The results of the study show that budget participation has a significant effect on the budget gap in Langsa City OPD, budget targets have no significant effect on budget gaps in Langsa City OPD, budget emphasis has a significant effect on budget gaps in Langsa City OPD, participation, targets and budget emphasis simultaneously have an effect significantly to the budget gap in OPD Langsa City
ANALISIS PENGIMPLEMENTASIAN AKUNTANSI ASET TETAP BERDASARKAN PSAK NO. 16 DI PT CAHAYA BINTANG MEDAN Sallim Asrobi Harahap; Budi Gautama Siregar; Aswadi Lubis; Ali Hardana
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 4 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i4.8371

Abstract

Fixed assets are crucial elements in financial statements that require careful monitoring and accurate accounting implementation in accordance with PSAK No. 16 regarding recognition, acquisition, depreciation, disposal, and presentation. This research aims to identify the implementation of fixed accounting and its compliance with PSAK No. 16 at PT. Cahaya Bintang Medan. The study employs a qualitative descriptive method with the subject of research being the financial statements of PT. Cahaya Bintang Medan for the past three years, namely 2019-2021, and data is collected through secondary sources using documentation method. The research findings reveal that the implementation of fixed asset accounting at PT. Cahaya Bintang Medan is in line with PSAK No. 16 until stage of fixed asset depreciation. However, there is a discrepancy in the disposal or termination of fixed assets, as the assets that have been disposed of are not removed from the fixed asset register
PENGARUH OPINI AUDITOR, GOOD CORPORATE GOVERNANCE DAN RETURN SAHAM TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BEI Shafwan Nur Rahmad Nasution; Tuti Meutia; Ainul Yusna Harahap
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 4 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i4.8410

Abstract

The purpose of this study was to determine the effect of auditor opinion, good corporate governance, and stock returns on financial performance. The approach used is quantitative, sample selection using purposive sampling technique from a total of 106 companies as a population, 13 companies in the financial sector were selected as research samples based on predetermined criteria. To analyze the data, multiple linear regression analysis was used. Data sources were obtained from secondary data from the Indonesia Stock Exchange and relevant research websites used as data sources, especially financial report data from 2012 to 2021. The findings of this study indicate that there is a significant influence of good corporate governance on financial performance. However, the auditor's opinion and stock returns were found to have no significant effect on financial performance, whereas simultaneously, auditor opinions, good corporate governance and stock returns had a significant effect on financial performance.
Determinan Keputusan Nasabah Menggunakan Produk Rahn Pada PT Pegadaian Syariah Sungai Liput Liya Kartika; Muhammad Salman; Ainul Yusna Harahap
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 5 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i5.8279

Abstract

The research was conducted with the aim of finding out the influence of service quality, ease of transactions and estimated value on customers' decisions to use rahn products at PT Pegadaian Syariah Sungai Liput. This type of research is quantitative, the data source used is primary data. The population and sample for this research are Rahn customers at Pegadaian Sungai Liput, totaling 1,949 people as the population, and 96 respondents as the sample in this research which was calculated based on the Slovin formula. The data obtained was analyzed using SPSS (Statistical Package For Social Sciences) analysis techniques. The equation model analyzed is multiple linear regression analysis, classical assumption tests and hypothesis testing (T test, F test and coefficient of determination (R2). The research results show that partially service quality and estimated value have a significant positive effect on customers' decisions to use Rahn products, while ease of transaction has no effect on the customer's decision to use Rahn products. Simultaneously all independent variables, namely service quality, ease of transaction and estimated value together have a significant positive influence on the customer's decision to use Rahn products. Future researchers can use even more variable variables outside Variants of estimated value, costs and services influence customers' decisions to use rahn products at PT Pegadaian Sungai Liput. This is because, in this study, these three variables were only able to explain 34.1% of variations in customer decisions. This study has problem limitations. namely, the research only looks at the influence of service quality, ease of transactions, and estimated value as variables in revealing customers' decisions to use Rahn products. The research was conducted with the aim of finding out the influence of service quality, ease of transactions and estimated value on customers' decisions to use rahn products at PT Pegadaian Syariah Sungai Liput. This type of research is quantitative, the data source used is primary data. The population and sample for this research are Rahn customers at Pegadaian Sungai Liput, totaling 1,949 people as the population, and 96 respondents as the sample in this research which was calculated based on the Slovin formula. The data obtained was analyzed using SPSS (Statistical Package For Social Sciences) analysis techniques. The equation model analyzed is multiple linear regression analysis, classical assumption tests and hypothesis testing (T test, F test and coefficient of determination (R2). The research results show that partially service quality and estimated value have a significant positive effect on customers' decisions to use Rahn products, while ease of transaction has no effect on the customer's decision to use Rahn products. Simultaneously all independent variables, namely service quality, ease of transaction and estimated value together have a significant positive influence on the customer's decision to use Rahn products. Future researchers can use even more variable variables outside Variants of estimated value, costs and services influence customers' decisions to use rahn products at PT Pegadaian Sungai Liput. This is because, in this study, these three variables were only able to explain 34.1% of variations in customer decisions. This study has problem limitations. namely, the research only looks at the influence of service quality, ease of transactions, and estimated value as variables in revealing customers' decisions to use Rahn products.
DETERMINAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Pada OPD Kabupaten Aceh Tamiang) Maulia Safrina; Afrah Junita; Nasrul Kahfi Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 5 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i5.8363

Abstract

The research was conducted with the aim of knowing the effect of accounting information systems, unethical behavior and compensation on the performance accountability of study government agencies in regional apparatus organizations in Aceh Tamiang Regency. The data used is primary data sourced from research respondents as many as 60 respondents from 30 regional apparatus organizations. Methods of data analysis using quantitative methods with analysis of multiple linear regression equations, test the coefficient of determination (R2) and test the hypothesis (t test and F test). The research results obtained Y = 1.981 + 0.646X1 - 0.366X2 + 0.399X3, a constant of 1.981 is the performance accountability of government agencies before being influenced by accounting information systems, unethical behavior and compensation. The regression coefficient of the variable accounting information system and compensation has a positive effect on the performance accountability of government agencies while unethical behavior has a negative effect on the performance accountability of local government agencies. The test results for the coefficient of determination (R2) of 71.9% accounting information systems, unethical behavior and compensation can explain the performance accountability variables of government agencies, while the remaining 28.1% is influenced by other variables not examined. The results of the partial t test of accounting information systems, unethical behavior and compensation are significant to the performance accountability of government agencies. The results of the simultaneous F test of accounting information systems, unethical behavior and compensation are significant to the performance accountability of government agencies.
PENGARUH BELANJA MODAL, PENDAPATAN ASLI DAERAH, DAN DANA ALOKASI UMUM TERHADAP KINERJA KEUANGAN DAERAH (Studi pada Kabupaten Aceh Tamiang) Ayu Rohanda; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 5 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i5.8367

Abstract

The research was conducted with the aim of determining the influence of capital expenditure, local original income and general allocation funds on the regional financial performance of Aceh Tamiang Regency. The data used is secondary data sourced from the budget realization report (LRA) of the Aceh Tamiang Regency government. The data analysis method uses a quantitative method with multiple linear regression equation analysis. The partial t test results of local original income are significant to financial performance, while capital expenditure and general allocation funds are partially insignificant to regional financial performance. The results of the F test or simultaneously capital expenditure, local original income and general allocation funds are significant to the financial performance of the Aceh Tamiang Regency Government.
Efektivitas Dan Efisiensi Pelaksanaan Anggaran Belanja Badan Perencanaan dan Pembangunan Daerah (BAPPEDA) Kabupaten Jepara Jalal Luddin; Riska Rahmawati; Suparwi
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 5 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i5.8462

Abstract

This research was conducted to analyze the level of criteria for the effectiveness and efficiency of the implementation of the budget in the regional planning and development agency in Jepara Regency. The data used is secondary data obtained from supporting documentation and literature as well as the official website of BAPPEDA Jepara Regency using financial realization reports from 2017 to 2022. The analysis technique used is quantitative descriptive analysis. The results of the study show that the budget level of the regional planning and development agency in Jepara Regency is in the category of effective and efficient. Effectiveness has been carried out, with the results of the data indicating that the program that has been realized is close to the expected target. As for efficiency, it is proven by the direct expenditure budget each year that is used to run previously planned programs that do not approach the actual expenditure value.

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