Jurnal Mahasiswa Akuntansi Samudra最新文献_第2页

PENGARUH MODAL USAHA, PENGGUNAAN INFORMASI AKUNTANSI, DAN LITERASI FINANSIAL TERHADAP KEBERHASILAN UMKM DI KOTA KUALASIMPANG 商业资本、会计信息和金融素数对库拉省UMKM成功的影响

Jurnal Mahasiswa Akuntansi Samudra Pub Date : 2022-11-17 DOI: 10.33059/jmas.v3i3.6174

Fitri Wahyuni Wulan Dari, Dewi Rosa Indah, Nasrul Kahfi Lubis

{"title":"PENGARUH MODAL USAHA, PENGGUNAAN INFORMASI AKUNTANSI, DAN LITERASI FINANSIAL TERHADAP KEBERHASILAN UMKM DI KOTA KUALASIMPANG","authors":"Fitri Wahyuni Wulan Dari, Dewi Rosa Indah, Nasrul Kahfi Lubis","doi":"10.33059/jmas.v3i3.6174","DOIUrl":"https://doi.org/10.33059/jmas.v3i3.6174","url":null,"abstract":"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.","PeriodicalId":244342,"journal":{"name":"Jurnal Mahasiswa Akuntansi Samudra","volume":" 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114051075","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH EFEKTIVITAS EFISIENSI DAN AKUNTABILITAS TERHADAP PENGELOLAAN BADAN USAHA MILIK GAMPONG (BUMG) (Studi Pada Kecamatan Kluet Tengah Kabupaten Aceh Selatan) GAMPONG (BUMG)(南亚齐地区中央街道研究)的效率和问责制影响

Jurnal Mahasiswa Akuntansi Samudra Pub Date : 2022-11-04 DOI: 10.33059/jmas.v3i5.6319

Rima Melati, Nasrul kahfi Lubis, Nurlaila Hanum

{"title":"PENGARUH EFEKTIVITAS EFISIENSI DAN AKUNTABILITAS TERHADAP PENGELOLAAN BADAN USAHA MILIK GAMPONG (BUMG) (Studi Pada Kecamatan Kluet Tengah Kabupaten Aceh Selatan)","authors":"Rima Melati, Nasrul kahfi Lubis, Nurlaila Hanum","doi":"10.33059/jmas.v3i5.6319","DOIUrl":"https://doi.org/10.33059/jmas.v3i5.6319","url":null,"abstract":"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. \u0000 ","PeriodicalId":244342,"journal":{"name":"Jurnal Mahasiswa Akuntansi Samudra","volume":"2012 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127404428","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

DETERMINAN KREDIT MACET PADA BUMK DI KECAMATAN KUTAPANJANG KABUPATEN GAYO LUES

Jurnal Mahasiswa Akuntansi Samudra Pub Date : 2022-11-03 DOI: 10.33059/jmas.v3i5.6317

Riska Armaya -, Iqlima Azhar, Nasrul kahfi Lubis

{"title":"DETERMINAN KREDIT MACET PADA BUMK DI KECAMATAN KUTAPANJANG KABUPATEN GAYO LUES","authors":"Riska Armaya -, Iqlima Azhar, Nasrul kahfi Lubis","doi":"10.33059/jmas.v3i5.6317","DOIUrl":"https://doi.org/10.33059/jmas.v3i5.6317","url":null,"abstract":"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","PeriodicalId":244342,"journal":{"name":"Jurnal Mahasiswa Akuntansi Samudra","volume":"PP 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126756143","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

DETERMINAN PRODUKTIVITAS KARYAWAN PADA PT. PERKEBUNAN NUSANTARA III AFDELING V MARPINGGAN NUSANTARA种植园员工生产力保证

Jurnal Mahasiswa Akuntansi Samudra Pub Date : 2022-10-31 DOI: 10.33059/jmas.v3i5.6365

Santi Wahyuni, Budi gautama Siregar, Aswadi Lubis, Damri Batubara

{"title":"DETERMINAN PRODUKTIVITAS KARYAWAN PADA PT. PERKEBUNAN NUSANTARA III AFDELING V MARPINGGAN","authors":"Santi Wahyuni, Budi gautama Siregar, Aswadi Lubis, Damri Batubara","doi":"10.33059/jmas.v3i5.6365","DOIUrl":"https://doi.org/10.33059/jmas.v3i5.6365","url":null,"abstract":"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","PeriodicalId":244342,"journal":{"name":"Jurnal Mahasiswa Akuntansi Samudra","volume":"128 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130032425","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

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 中级审计的影响，以及国际刑事审查制度对财务报表延迟的应用

Jurnal Mahasiswa Akuntansi Samudra Pub Date : 2022-10-31 DOI: 10.33059/jmas.v3i5.6318

Zuchrina Masyitah -, Tuti Meutia, Iqlima Azhar

{"title":"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","authors":"Zuchrina Masyitah -, Tuti Meutia, Iqlima Azhar","doi":"10.33059/jmas.v3i5.6318","DOIUrl":"https://doi.org/10.33059/jmas.v3i5.6318","url":null,"abstract":"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.","PeriodicalId":244342,"journal":{"name":"Jurnal Mahasiswa Akuntansi Samudra","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133556032","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

DETERMINAN KEPUTUSAN PENGAMBILAN KREDIT (Studi Kasus pada Nasabah KPR Subsidi Bank Aceh Syariah Cabang Langsa)

Jurnal Mahasiswa Akuntansi Samudra Pub Date : 2022-09-24 DOI: 10.33059/jmas.v2i5.6074

Syarifah Nanda, Iqlima Azhar, Dewi Rosa Indah

{"title":"DETERMINAN KEPUTUSAN PENGAMBILAN KREDIT (Studi Kasus pada Nasabah KPR Subsidi Bank Aceh Syariah Cabang Langsa)","authors":"Syarifah Nanda, Iqlima Azhar, Dewi Rosa Indah","doi":"10.33059/jmas.v2i5.6074","DOIUrl":"https://doi.org/10.33059/jmas.v2i5.6074","url":null,"abstract":"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.","PeriodicalId":244342,"journal":{"name":"Jurnal Mahasiswa Akuntansi Samudra","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130858625","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH REPUTASI AUDITOR DAN DEWAN DIREKSI TERHADAP PENGUNGKAPAN RESIKO PERUSAHAAN (Studi Empiris pada Perusahaan Industri yang Terdaftar pada Bursa Efek Indonesia Tahun 2016 - 2021) 审计师和董事会声誉对公司风险披露的影响(2016年至2021年印尼证券交易所上市企业的实证研究)

Jurnal Mahasiswa Akuntansi Samudra Pub Date : 2022-09-01 DOI: 10.33059/jmas.v3i4.5605

Ernia Wati, Debby Katleya Zahra Salsabilla, Ardita Nafia Nur Apriliyanti, Cici Wardiati, Bima Cinintya Pratama

引用次数: 0

PENGARUH GOOD GOVERNMENT GOVERNANCE TERHADAP KINERJA PEGAWAI BADAN NARKOTIKA NASIONAL PROVINSI SUMATERA UTARA 政府良好治理对北苏门答腊省内麻醉品工作人员表现的影响

Jurnal Mahasiswa Akuntansi Samudra Pub Date : 2022-08-31 DOI: 10.33059/jmas.v3i4.5639

Syahrina Yanti Hasibuan, N. Hasibuan

引用次数: 0

KONSEP BISNIS WISATA HALAL DALAM MENINGKATKAN PEREKONOMIAN DI INDONESIA 清真旅游的概念促进了印尼经济的发展

Jurnal Mahasiswa Akuntansi Samudra Pub Date : 2022-08-31 DOI: 10.33059/jmas.v3i4.5814

Muhajir M. Nur Arsyad, Agus Ismawan, Khilda Amalia

{"title":"KONSEP BISNIS WISATA HALAL DALAM MENINGKATKAN PEREKONOMIAN DI INDONESIA","authors":"Muhajir M. Nur Arsyad, Agus Ismawan, Khilda Amalia","doi":"10.33059/jmas.v3i4.5814","DOIUrl":"https://doi.org/10.33059/jmas.v3i4.5814","url":null,"abstract":"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.","PeriodicalId":244342,"journal":{"name":"Jurnal Mahasiswa Akuntansi Samudra","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121636190","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENINGKATAN HASIL BELAJAR SISWA DALAM PEMBELAJARAN TATA NAMA SENYAWA MELALUI MODEL DISCOVERY LEARNING BERBANTUAN MEDIA LOPIKIRIN DI SMAN UNGGUL ACEH TIMUR

Jurnal Mahasiswa Akuntansi Samudra Pub Date : 2022-08-31 DOI: 10.33059/jmas.v3i4.6019

Irmi

{"title":"PENINGKATAN HASIL BELAJAR SISWA DALAM PEMBELAJARAN TATA NAMA SENYAWA MELALUI MODEL DISCOVERY LEARNING BERBANTUAN MEDIA LOPIKIRIN DI SMAN UNGGUL ACEH TIMUR","authors":"Irmi","doi":"10.33059/jmas.v3i4.6019","DOIUrl":"https://doi.org/10.33059/jmas.v3i4.6019","url":null,"abstract":"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%).","PeriodicalId":244342,"journal":{"name":"Jurnal Mahasiswa Akuntansi Samudra","volume":"135 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124420891","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0