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All Journal Jurnal Akuntansi dan Keuangan International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) JURNAL EKONOMIKA INDONESIA el-Amwal Visioner & Strategis Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Muhammad Yusra
Faculty Of Economic And Business Universitas Malikussaleh
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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PENGARUH FREKUENSI PERDAGANGAN , TRADING VOLUME, NILAI KAPITALISASI PASAR, HARGA SAHAM, DAN TRADING DAY TERHADAP RETURN SAHAM PADA PERUSAHAAN KOSMETIK DAN KEPERLUAN RUMAH TANGGA DI BURSA EFEK INDONESIA Muhammad Yusra
Jurnal Akuntansi dan Keuangan Vol 7, No 1 (2019): Februari 2019
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v7i1.1841

Abstract

The purpose of this study was to analiyze the effect of frequency of stock trading,trading volume,market capitalization value,stock price,and trading day on stock return of food and baverage companies listed on the IDX. The data used in this study were secondary data in the from of 2015-2018 financial statement obtained from 12 companies with 48 observations (balance panel data). The data were accessed on www.idx.co.id. The method of data analyze with the help of SPSS 16. The result of study found that the frequency of stock trading did not have a significant effect on stock returns, trading volume did not have a significant effect on stock returns, market capitalization value did not have a significant effect on stock returns, the stock price did not have a significant effect on stock returns, trading day did not have a significant effect on stock return.
ANALISIS PERBEDAAN KOMITMEN PROFESIONAL DAN SOSIALISASI ANTISIPATIF MAHASISWA BIDIKMISI DAN NON-BIDIKMISI PADA HUBUNGANNYA DENGAN WHISTLEBLOWING Muhammad Yusra; Nur Afni Yunita; Nurhasanah Nurhasanah
Jurnal Akuntansi dan Keuangan Vol 9, No 1 (2021): Februari 2021
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v9i1.3546

Abstract

This study aims to look at the effect of professional commitment and anticipatory socialization of bidikmisi and non-bidikmisi accounting students at Malikussaleh University on its relationship with whistleblowing. In addition, this study also aims to see differences in the level of professional commitment and anticipatory socialization between students of Bidikmisi and non-Bidikmisi Accounting at Malikussaleh University. Sampling in this study using the Slovin formula is a sampling technique that uses a critical value or accuracy limit of 0.1, so that the sample obtained in this study amounted to 90 respondents from a total population of 286 students. This study uses multiple regression analysis techniques with hypothesis testing using the SPSS 22 program. The results show that professional commitment and anticipatory socialization affect whistleblowing, as well as differences in the level of professional commitment and anticipatory socialization between bidikmisi and non-bidikmisi students at Malikussaleh University
PENGARUH NEGATIVE FRAMING DAN ADVERSE SELECTION TERHADAP PENGAMBILAN KEPUTUSAN ESKALASI KOMITMEN: (Studi Empiris pada Mahasiswa Akuntansi Universitas Malikussaleh) Muhammad Yusra; Surya Atika
Jurnal Akuntansi dan Keuangan Vol 5, No 2 (2017): Agustus 2017
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v5i2.1816

Abstract

This study aims to determine the effect of negative framing and adverse selection on commitment escalation decision making. The data used in this study are primary data. The population in this study are 178 active students majoring in Accounting of economics and business faculty, Malikussaleh University in 2014. The number of samples that met the research criteria were 64 students taken using a random sampling. The method used to analyze the relationship between the independent variable and the dependent variable is the technique of analyzing two ways ANNOVA using factorial 2 x 2 designs with instruments in the form of cases.The test results show that negative framing effect on commitment escalation, adverse selction effect on commitment escalation, and negative framing and adverse selection have no effect on commitment escalation.
PENGARUH LOVE OF MONEY DAN MACHIAVELLIAN TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI: (STUDI EMPIRIS PADA MAHASISWA PRODI AKUNTANSI UNIVERSITAS MALIKUSSALEH) Muhammad Yusra; Chairi Utami
Jurnal Akuntansi dan Keuangan Vol 6, No 1 (2018): Februari 2018
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v6i1.1821

Abstract

This study aims to know the influence of Love Of Money and Machiavellian on the ethical perception of accounting students of Malikussaleh University. The data used is primary data and the sampling method used is Slovin method. The data of this research are obtained by distributing questionnaires to the respondents. The data obtained are then analyzed by using Multiple Linear Regression, Data Quality Test, Classic Assumption Test, Hypothesis Testing, and Coefficient of Determination. The results of this study indicate that simultaneously Machiavellian and Love Of Money have a significant effect on the ethical perception of accounting students of Malikussaleh Universit which is indicated by the f-count value of 12,600. While f-table (df1 = k, df2 = n-k-1, 5%) = 3.11, or in other words f-count> f-table. Partially, Love Of Money has a significant effect on the ethical perception of accounting students of Malikussaleh University in which indicated by t-count of 3.693 and T table (n-2, 5% two-sided test) = 1.990 where t-count>t-table with a significance value of 0.000 or lower than 0.05. and Machiavellian has a significant effect on the ethical perception of accounting students at -Malikussaleh University which is indicated by t-count = 2.583 and t-table (n-2, 5% two-party test) = 1.990 where t-count> t-table with the significance value 0.012 or lower than 0.05.
COFFEE TOURISM DEVELOPMENT STRATEGY BASED ON LOCAL CULTURE AS AN EFFORT TO INCREASE INCOME DURING THE COVID 19 PANDEMIC IN ACEH CENTRAL REGENCY Dy Ilham Satria; Muhammad Yusra; Hilmi Hilmi
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 1 No. 2 (2021): November
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v1i2.88

Abstract

There are so many potential of Gayo highlands tourism, Central Aceh Regency, both natural tourism and cultural tourism. Based on initial observations from data from the Department of Culture, Tourism, Youth and Sports of Central Aceh Regency in 2018 with a total of 38 natural and artificial tourist objects, besides that the Gayo community has customs, culture and traditions that can become one of the cultural tourism destinations, as well as the potential for coffee plantations. For this reason, a more systematic study of tourism development management is needed by combining elements of existing physical and non-physical potential in order to increase the level of community income through the potential arising from tourism activities. The purpose of this study is to further examine the strategy of developing coffee tourism, both in the form of physical elements and non-physical elements through existing local wisdom as an effort to increase income, especially during the Covid19 Pandemic Period in Central Aceh Regency. The research method is descriptive qualitative with a sample of 40 respondents from coffee entrepreneurs and coffee shops in several tourist attraction areas. The results showed that Central Aceh Regency has great potential for the development of a coffee tourism model based on local culture in order to increase people's income, especially people who are directly involved in tourism management and coffee farmers.
ANALYSIS OF DETERMINATION OF THE IMPLEMENTATION ACCRUAL-BASED ACCOUNTING STANDARDS IN LHOKSEUMAWE REGENCY Muhammad Yusra; Nur Afni Yunita
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 1 No. 2 (2021): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.436 KB) | DOI: 10.54443/ijebas.v1i2.82

Abstract

Implementation of Government Regulation Number 71 of 2010 concerning Government Accounting Standards brought changes in the presentation of government financial statements, which previously used cash-based accounting standards, to accrual-based accounting standards. Cash-based recognizes the recording of transactions and recognition occurs only when cash is out and cash in and does not record liabilities and assets at all. Accrual-based recording is believed to be able to produce financial reports that are more accurate and more reliable, comprehensive and relevant for decision making. In order to support the implementation of a good and competent accrual basis, supporting factors are needed such as human resources, organizational commitment, utilization of information and communication technology. The purpose of this study was to analyze the influence of human resources, organizational commitment, information and communication technology on the application of accrual-based accounting standards in the Lhokseumawe regency. The number of respondents in this study were 68 employees from the SKPK in Lhokseumawe regency, the research data was in the form of primary data with data analysis using multiple linear regression. The results showed that human resources, government commitment, information technology, and communication had an effect on the application of accrual-based accounting standards in Lhokseumawe regency. The number of respondents in this study were 68 employees from the SKPK in Lhokseumawe regency, the research data was in the form of primary data with data analysis using multiple linear regression. The results showed that human resources, government commitment, information technology, and communication had an effect on the application of accrual-based accounting standards in Lhokseumawe regency. The number of respondents in this study were 68 employees from the SKPK in Lhokseumawe regency, the research data was in the form of primary data with data analysis using multiple linear regression. The results showed that human resources, government commitment, information technology, and communication had an effect on the application of accrual-based accounting standards in the Lhokseumawe regency.
PENGARUH ASIMETRI INFORMASI, KEEFEKTIFAN PENGENDALIAN INTERNAL, KOMITMEN ORGANISASI DAN KOMPETENSI TERHADAP KECENDERUNGAN FRAUD DALAM PENGELOLAAN KEUANGAN DESA DI PEMERINTAH KOTA LHOKSEUMAWE Nur Afni Yunita; Muhammad Yusra; Rany Gesta Putri Rais
JURNAL EKONOMIKA INDONESIA Vol 11, No 1 (2022): Ekonomika Indonesia
Publisher : LPPM Universitas Malikussaleh – Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/ekonomika.v11i1.7686

Abstract

This research aims to determine the influence of information asymmetry, internal control, organizational commitment, and competence to the tendency of fraud in village financial management in Lhokseumawe City Government. The study used primary data in the form of questionnaires. The data analysis methods used are instrument tests and classical assumption tests as well as multiple linear regression tests using the help of SPSS version 26 software. The results of the partial test obtained that information asymmetry and competence had a positive but insignificant effect on the tendency of fraud in the financial management of the village in Lhokseumawe city government. Meanwhile, internal control has a negative but insignificant effect on the tendency of fraud in the management of village funds in Lhokseumawe city government, while organizational commitment negatively affects the tendency of fraud in village financial management in Lhokseumawe city government.
ANALISIS KESESUAIAN PRODUK TABUNGAN HAJI DENGAN AKAD WADIAH BERDASARKAN STANDAR AKUNTANSI KEUANGAN (SAK) SYARIAH 2020 STUDI KASUS PADA PT BANK ACEH SYARIAH Nur Afni Yunita; Muhammad Yusra Yusra; Arliansyah Arliansyah; Utari Orijayanti
el-Amwal Vol 5, No 1 (2022): El-Amwal
Publisher : LPPM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/el-amwal.v5i1.6839

Abstract

This study aims to determine the suitability of Hajj savings products with wadiah contracts based on Sharia Financial Accounting Standards (SAK) applied to PT Bank Aceh Syariah whether they are in accordance with the accounting treatment in them. This research is a type of descriptive qualitative research, data collection techniques by means of interviews, observations, literature studies. The results of this study indicate that PT Bank Aceh Syariah has implemented a wadiah contract in accordance with Sharia Financial Accounting Standards (SAK) for Hajj savings products.
Efektivitas Pengelolaan Dana Bantuan Operasional Sekolah (BOS) pada SD di Kecamatan Jambo Aye, Aceh Utara: Partisipasi Stakeholder Sebagai Variabel Moderasi Muhammad Yusra; Nur Afni Yunita; Nurhasanah Nurhasanah; Arliansyah Arliansyah
Jurnal Visioner & Strategis Vol 10, No 1 (2021)
Publisher : Department of Management Faculty of Economics and Business, UNIVERSITAS MALIKUSSALEH

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is intended to determine how much influence accountability and transparency have on the effectiveness of the management of School Operational Assistance (BOS) funds with Stakeholder Participation as a Moderation Variable in Elementary Schools (SD) in Tanah Jambo Aye District, Aceh Utara Regency. In this study, samples taken were all committees and treasurers of SD in Tanah Jambo Aye District, as many as 50 people. The data collection technique used in this study was to distribute questionnaires to all committees and treasurers of SD in Tanah Jambo Aye District, North Aceh Regency. The data analysis method used in this study is to use multiple linear regression analysis. The results of this study indicate that accountability and transparency have a positive and significant effect on the effectiveness of the financial management of BOS funds at elementary schools in Tanah Jambo Aye District, Aceh Utara Regency. Then stakeholder participation was able to moderate the accountability, transparency and effectiveness of the management of BOS funds at SD in Tanah Jambo Aye District, North Aceh Regency. It is hoped that all school parties concerned should always be open to issues of accountability, transparency in the management of School Operational Assistance funds.Keywords: Accountability, Transparency, Effectiveness of BOS Fund Management, Stakeholder Participation
Pengaruh Sumber Daya Manusia, Komitmen Organisasi, Teknologi Informasi Dan Komunikasi Terhadap Penerapan Standar Akuntansi Basis Akrual Di Pemerintah Kota Lhokseumawe Nur Afni Yunita; Muhammad Yusra; Arliansyah Arliansyah; Nurhasanah Nurhasanah; Kasman Kasman
Jurnal Visioner & Strategis Vol 10, No 1 (2021)
Publisher : Department of Management Faculty of Economics and Business, UNIVERSITAS MALIKUSSALEH

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of human resources, organizational commitment, information and communication technology on the application of accrual-based accounting standards at the Lhokseumawe City Government. This research uses quantitative methods. The total population of 33 SKPDs in the Lhokseumawe City Government. The sample of this study consisted of 2 respondents from each SKPD, namely the head of finance and employees who operate the SIMDA application as many as 66 respondents. The data was collected by distributing questionnaires with a liker scale measurement. Data analysis in this study using multiple linear analysis. The results of this study indicate that human resources have no effect on the application of accrual-based accounting standards at the Lhokseumawe City Government. Organizational commitment and information technology have an effect on the application of accrual-based accounting standards in the Lhokseumawe City Government. Communication has no effect on the application of accounting standards in the Lhokseumawe City Government.Keywords: Human Resources, Organizational Commitment, Information Technology, Communication, Application of Accrual Basis Accounting Standards 
Co-Authors Arliansyah Arliansyah Arliansyah Chairi Utami Dy Ilham Satria Hilmi Hilmi Kasman Kasman Nur Afni Yunita Rany Gesta Putri Rais Rany Gesta Putri Rais Risky Putri Amalia Surya Atika Utari Orijayanti