Jurnal Mahasiswa Akuntansi Samudra最新文献

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DETERMINAN EKSISTENSI UMKM DENGAN BANTUAN PEMERINTAH UNTUK USAHA MIKRO SEBAGAI VARIABEL MODERASI (Studi Kasus pada UMKM di Kota Langsa) 利用政府协助解决温和率变量小企业的UMKM存在的确定性(Langsa市UMKM案例研究)
Jurnal Mahasiswa Akuntansi Samudra Pub Date : 2022-03-06 DOI: 10.33059/jmas.v3i1.4596
Ananda Intan Sari, Dewi Rosa Indah, Nasrul kahfi Lubis
{"title":"DETERMINAN EKSISTENSI UMKM DENGAN BANTUAN PEMERINTAH UNTUK USAHA MIKRO SEBAGAI VARIABEL MODERASI (Studi Kasus pada UMKM di Kota Langsa)","authors":"Ananda Intan Sari, Dewi Rosa Indah, Nasrul kahfi Lubis","doi":"10.33059/jmas.v3i1.4596","DOIUrl":"https://doi.org/10.33059/jmas.v3i1.4596","url":null,"abstract":"This research aims to find out the influence of entrepreneurship experience and financial management system on the existence of UMKM with government assistance for micro-businesses as a moderation variable (study on UMKM in Langsa City). The population of this study is the UMKM actors in Langsa City as many as 23,079 UMKM. Sampling techniques using purposive sampling methods as well as in determining samples used slovin formula. Data collection is done by distributing questionnaires to 100 respondents. The data obtained is then analyzed using SPSS (Statistical Package for the Social Science). The research method used is quantitative research and is analyzed using Moderated Regression Analysis (MRA). The results of this study show that the experience of entrepreneurship has a positive and significant effect on the existence of UMKM, financial management systems have a positive and significant effect on the existence of UMKM, government assistance for micro-businesses has a positive and significant effect on the existence of UMKM, government assistance for micro-businesses cannot moderate the influence of entrepreneurship experience positively and significantly on the existence of UMKM, government assistance for micro-businesses can moderate the positive and significant influence of the financial management system on the existence of UMKM, government assistance for micro-businesses can moderate the influence of entrepreneurship experience and financial management system positively and significantly on the existence of UMKM.","PeriodicalId":244342,"journal":{"name":"Jurnal Mahasiswa Akuntansi Samudra","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127474163","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 PERTUMBUHAN LABA PADA PERUSAHAAN SUBSEKTOR PERTANIAN 农业部门企业利润增长保证
Jurnal Mahasiswa Akuntansi Samudra Pub Date : 2022-03-06 DOI: 10.33059/jmas.v3i1.5083
Ajijah Harahap, Budi gautama Siregar, Ali Hardana
{"title":"DETERMINAN PERTUMBUHAN LABA PADA PERUSAHAAN SUBSEKTOR PERTANIAN","authors":"Ajijah Harahap, Budi gautama Siregar, Ali Hardana","doi":"10.33059/jmas.v3i1.5083","DOIUrl":"https://doi.org/10.33059/jmas.v3i1.5083","url":null,"abstract":"The existence of Islamic banks regarding the products and services offered is still poorly known and understood by the people of Aek Tampang Village, South Padangsidimpuan District and some consider that Islamic banks are the same as conventional banks. This study aims to analyze the effect of marketing strategy and knowledge on the decision to become a customer. The population of this research is the Aek Tampang community, South Padangsidimpuan District. By using the Slovin formula, so the number of samples is 99 people. Data was collected by means of interviews and distributing questionnaires. Data analysis was carried out with the help of the SPSS version 23 application. The results of this study found that marketing strategy had no effect on the decision to become a customer of a sharia bank and knowledge had an influence on the decision to become a customer.","PeriodicalId":244342,"journal":{"name":"Jurnal Mahasiswa Akuntansi Samudra","volume":"90 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131121643","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
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