Jurnal Mahasiswa Akuntansi Samudra

PENGARUH KOMPETENSI APARATUR DESA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN KEJELASAN SASARAN ANGGARAN TERHADAP PENGELOLAAN DANA DESA (Studi di Desa pada Kecamatan Langsa Lama)

Nurhalimah, Iqlima Azhar, Agustina Nurul Fajriah — Thu, 22 Feb 2024 00:00:00 +0700

This study aims to determine the Effect of Village Apparatus Competence, Information Technology (IT) Utilization, and Clarity of Budget Targets on Village Fund Management (Case Study of Village in Langsa Lama District). The type of data used is primary data and data collection is carried out by distributing questionnaires to respondents. The sample selection in this study used purposive sampling, a sample of 90 respondents was obtained from 15 Village Offices in Langsa Lama District consisting of the Village Head, Village Secretary, Finance Head, Planning Head, Welfare Kasi, and Village Consultative Body (BPD). The data was analyzed using the SPSS (Statistical Product And Service Solutions) program. The analysis methods used are data quality tests, classical assumption tests, and multiple linear regression analysis. The results of this study show that the competence of Village Apparatus partially has a significant influence on Village Fund Management. Technology Utilization.

UPAYA BANK PEMBIAYAAN RAKYAT SYARIAH (BPRS) ADECO DALAM PENGEMBANGAN UMKM DI KOTA LANGSA

Widya Armayanti Tanjung Yanti, Tuti Meutia, Nasrul Kahfi Lubis — Thu, 29 Feb 2024 00:00:00 +0700

This research was carried out with the aim of finding out the role of BPR Syariah Adeco in developing MSMEs, how MSMEs develop after obtaining financing and what the mechanism for channeling financing is through Murabahah contracts. This type of research is qualitative research with a descriptive approach. This research uses data sourced from primary data and secondary data. Data collection techniques were carried out using interview, observation and documentation techniques. Data analysis in this research uses steps in the form of data reduction, data presentation and drawing conclusions. The results of the research show that the important role of Adeco Sharia People's Financing Bank (BPRS) in developing MSMEs in Langsa City includes, among other things, providing MSME financing using Murabahah contracts or sale and purchase contracts as well as monitoring the financing and business development of its customers. The development of MSMEs that can be felt after receiving the distribution of funds is increasing sales turnover, increasing income, increasing the number of products, expanding business locations, and increasing workforce. The financing distribution mechanism is through a Murabahah contract which begins with the application stage, follow up, survey, financing analysis stage, approval stage, disbursement stage, monitoring stage up to the repayment stage, in principle in accordance with sharia principles.

DETERMINAN KINERJA PENGELOLAAN KEUANGAN DESA DENGAN KOMITMEN ORGANISASI SEBAGAI PEMODERASI (STUDI PADA KANTOR DESA DI KECAMATAN SERUWAY)

hidayana hidayana, Afrah Junita, Iqlima Azhar — Thu, 29 Feb 2024 00:00:00 +0700

This research aims to determine the influence of apparatus competency, transparency and
accountability on village financial management performance with organizational commitment
as a moderating variable. This type of research uses quantitative research, the data source for
this research uses primary data. The population and sample of this research are villages in
Seruway sub-district, totaling 15 villages as a population and the samples taken in this
research were 60 village financial managers who were chosen randomly. This research uses
purposive sampling, namely a certain sampling technique based on a consideration or some
criteria. The data obtained was analyzed using SPSS (Statistical Package For Social Sciences)
analysis techniques. The equation model analyzed is multiple linear regression analysis and
Moderated Regression Analysis (MRA), classical assumption testing and hypothesis testing (T
test, F test and Determination Coefficient (R2)). The results obtained from this research are:
apparatus competency has a significant effect on village financial management
performance,organizational commitment moderates apparatus competency on village financial
management performance, (3) transparency has a significant effect on village financial
management performance,Organizational commitment moderates transparency in village
financial management performance,accountability has a significant effect on village financial
management performance,organizational commitment moderates accountability in village
financial management performance. The limitations of this research are that many village
officials do not have adequate educational background and do not have good competence in
managing finances and also lack experience. Given these limitations, the author can provide
suggestions, namely that future researchers are expected to be able to develop and perfect
further research in the future. Village officials in Seruway District as village financial
managers should increase their knowledge, skills and training regarding the preparation of
good and correct financial reports so that financial management performance can run well.

DETERMINAN RETURN SAHAM PADA PERUSAHAAN FOOD AND BEVERAGES YANG LISTING DI BEI

Laung Andri Pranata Siregar, Meutia Dewi, Nur Ismanidar — Thu, 29 Feb 2024 00:00:00 +0700

This study aims to determine the effect of Debt to Equity Ratio (DER), Return on Asset (ROA), and Earning Per Share (EPS) on Stock Return in Food and Beverage companies listed on the Indonesia Stock Exchange (IDX) during the period 2013-2017. The population in this study is all Food and Beverage companies listed on the Indonesia Stock Exchange (IDX) during the period 2013-2017, amounting to 18 companies. The sample in this study amounted to 8 companies taken using purpose sampling method. The data analysis method used is multiple linear regression and hypothesis testing using SPSS as the analysis tool. The results of research are Debt to Equity Ratio (DER) has a negative effect on stock return, while Return on Asset (ROA) and Earning Per Share (EPS) have a positive effect on stock return. The coefficient of determination results show that the Debt to Equity Ratio (DER), Return On Asset (ROA), and Earning Per Share (EPS) variables contribute or influence stock return by 6.0%.The results of the partial study (t-test) show that the Debt to Equity Ratio (DER), Return On Asset (ROA), and Earning Per Share (EPS) variables have an insignificant effect on stock return (tsig > 0.05). Based on simultaneous testing (F-test), it is shown that the Debt to Equity Ratio (DER), Return on Asset (ROA), and Earning Per Share (EPS) variables have an insignificant effect on stock return (Fsig > 0.05).