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All Journal Niagawan JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Samudra Ekonomika Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Jurnal An-Nahl Global Science Society International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal Of Economics Social And Technology Jurnal Mahasiswa Akuntansi Samudra Jurnal Manajemen dan Ekonomi Kreatif Jurnal Mahasiswa Kreatif Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Muhammad Salman
Fakultas Ekonomi Universitas Samudra
Religion Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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The Effect of Regulation with Information Systems as a Moderate of Asset Management (Study on the Government of East Aceh District) Azhar, Iqlima; Lubis, Nasrul Kahfi; Salman, Muhammad
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 4 (2020): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v3i4.1397

Abstract

This study aims to examine the effect of regulation with information systems as a moderating variable on asset management in the East Aceh District Government. The research was carried out on employees of the goods section of the East Aceh District Government Offices. Data collection was carried out through primary data, namely by distributing questionnaires to each respondent. Determination of the sample used in this study is the census method with a total sample of 44 people. Based on the MRA (Moderated Regression Analysis) test results, the multiple linear regression equation model is obtained as follows: Y = 1.322 + 0.702 Regulation + 0.222SI + 0.002 Regulation * SI, namely Regulation with Information Systems as moderating has a positive effect on asset management with a value a coefficient of 0.002.
PREDIKSI KEBANGKRUTAN PADA BANK BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA Muhammad Salman; Catur Wulandari
Niagawan Vol 10, No 2 (2021): NIAGAWAN VOL 10 NO 2 JULI 2021
Publisher : Fakultas Ekonomi Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/niaga.v10i2.23442

Abstract

The research was conducted with the aim of knowing the prediction of the potential for bankruptcy of the four State-Owned Enterprises (BRI, BNI, Bank Mandiri and BTN) using the Altman Z-Score, Springate and Grover G-Score models. The data analysis method used a prediction model for the occurrence of bankruptcy consisting of the Altman Z-Score, Springate and Grover G-Score. The results showed that the prediction of bankruptcy (financial distress) using the Altman Z Score model was obtained from 2015-2019 for the four State-Owned Enterprise Banks (BRI, BNI, Bank Mandiri and BTN) as a whole obtained Z Score between 1.42-1 88 or at the criteria (cut off) Z <181 has the potential to go bankrupt and 1.81 <Z <2.99 gray area. Meanwhile, based on the Springate model from 2015-2019, the four State-Owned Enterprises (BRI, BNI, Bank Mandiri and BTN) overall obtained a Springate of 1.95 - 44.08 and were in the criteria (cut off) S> 0.862 and can be declared as not potentially bankrupt (healthy). Then based on Grover, it was obtained from 2015-2019 in the four State-Owned Enterprise Banks (BRI, BNI, Bank Mandiri and BTN) as a whole obtained a G Score of 1.71 - 2.15 and were in the criteria of G ≥ 0.01 or no potential bankrupt (healthy). The results showed that the Altman Z Score model has a better value than Springate and Grover because the number of ratios is more so that it can predict bankruptcy better 
Faktor-faktor Yang Mempengaruhi Minat Muzakki Membayar Zakat di Badan Baitul Mal Kota Langsa Ramadhan Alfitrah; Nurlina; Muhammad Salman
Jurnal Samudra Ekonomika Vol 5 No 2 (2021)
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jse.v5i2.4278

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kepercayaan, transparansi dan tingkat religiusitas terhadap minat muzakki membayar zakat di Badan Baitul Mal Kota Langsa. Sumber data dalam penelitian ini yaitu data primer dimana metode pengambilan data menggunakan kuesioner yang disebar kepada masyarakat kota Langsa yang sudah memenuhi persyaratan untuk membayar zakat. Jumlah sampel yang datanya berhasil diolah yaitu sebanyak 96 orang. Metode pemilihan sampel yang digunakan adalah metode non probability sampling, sedangkan tekhnik pengambilan sampel adalah incendental sampling. Hasil penelitian menunjukkan Y= 6,366 + 0,401X1 + 0,275X2 + 0,94X3 + e. Secara parsial menunjukkan bahwa Kepercayaan dan Transparansi memiliki pengaruh yang signifikan terhadap minat muzakki membayar zakat di Badan Baitul Mal Kota Langsa, sedangkan Tingkat Religiusitas tidak memiliki pengaruh yang signifikan terhadap minat muzakki membayar zakat di Badan Baitul Mal Kota Langsa. Hasil penelitian secara simultan menunjukkan bahwa secara bersama sama atau simultan variabel kepercayaan, transparansi dan tingkat religiusitas memilki pengaruh yang signifikan terhadap minat muzakki membayar zakat di Badan Baitul Mal Kota Langsa. Nilai R Square 51,4% menunjukkan bahwa kepercayaan, transparansi dan tingkat religiusitas terhadap minat muzakki membayar zakat di Badan Baitul Mal Kota Langsa adalah 51,4% . Sedangkan 48,6% dipengaruhi oleh faktor lain diluar model penelitian ini.
THE INFLUENCE OF OWNERSHIP STRUCTURE AND AUDIT COMMITTEE ON INCOME MANAGEMENT WITH INDEPENDENT BOARD OF COMMISSIONERS 'PROPORTION AS MODERATING VARIABLES IN INFRASTRUCTURE, UTILITY AND TRANSPORTATION COMPANIES REGISTERED ON THE IDX Muhammad Salman; Nur Kintan Nia
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 9 No 1 (2020): JIM UPB Volume 9 No.1 2020
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jimupb.v9i1.2687

Abstract

The purpose of this study is to examine the effect of managerial ownership structure, institutional ownership structure and audit committee on earnings management with the proportion of independent board of commissioners as a moderating variable. The samples in this study are infrastructure, utility and transportation companies listed on the Indonesia Stock Exchange (BEI) 2009. -2018 6 companies were selected using purposive sampling method. The result of the multiple linear regression equation is Y = -0,827 + 0,007 X1 + 0,006 X2 + 0,121 X3 + 0,032 M + 0,006 X1.M + 0,011 X2.M - 0,675 X3.M. The results showed that ownership structure, institutional ownership structure, audit committee and the proportion of independent commissioners did not have a significant effect on partial earnings management. Based on the partially moderated regression analysis test, the proportion of independent board of commissioners cannot moderate the effect of managerial ownership structure on earnings management, the proportion of independent board of commissioners cannot moderate the effect of institutional ownership structure on earnings management, the proportion of independent board of commissioners cannot moderate the effect of the audit committee on earnings management and simultaneously the proportion of independent board of commissioners can moderate the influence of managerial ownership structure, institutional ownership structure and audit committee on earnings management.
IMPLEMENTATION OF POPULATION INFORMATION SYSTEM AS A BASIC FOR DECISION MAKING IN GAMPONG MEURANDEH ACEH, LANGSA CITY Dewi Rosa Indah; Muhammad Salman; Rahmad Tantawi
Global Science Society Vol 4 No 1 (2022): Global Science Society (GSS) Jurnal Ilmiah Pengabdian Kepada Masyarakat
Publisher : LPPM dan PM Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/gss.v4i1.4262

Abstract

This community service activity was carried out in Gampong Meurandeh Aceh, Langsa Lama District, Langsa City which aims to overcome problems faced by the partners of the Government of Gampong Meurandeh Aceh, related to population data. A common problem that occurs with partners is that most of the residents of the Meurandeh Aceh village are poor people who are included in the category of recipients of direct cash assistance or zakat recipients, who often have problems in disbursing due to invalid population data. To overcome this problem, the service team offers a solution to design a web-based Population Information System application product, whose function is to assist population data management in Gampong Meurandeh Aceh. The implementation of this trial is for 4 months, with the method of providing training to the staff of the Aceh Geuchik Meurandeh Office in using this application.
Persepsi Objek yang Diperiksa terhadap Pemeriksaan yang dilaksanakan Aparat Badan Pengawasan Daerah Kabupaten Aceh Besar Muhammad Salman; Muhammad Zainal Abidin
Jurnal Penelitian Ekonomi Akuntansi Vol 1 No 2 (2017)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (463.133 KB) | DOI: 10.33059/jensi.v1i2.410

Abstract

Tujuan penelitian ini adalah untuk mengetahui tingkat signifikansi pemeriksaan yang dilakukan oleh Badan Pengawasan Daerah Kabupaten Aceh Besar dengan harapan obyek pemeriksaan. Penelitian dilakukan dengan metode survei yang bersifat riset deskriptif yang merupakan bagian dari riset konklusif termasuk di dalamnya pengamatan langsung (on the job observation) terhadap objek penelitian dan penelitian lapangan (field research) dengan pendekatan Desain Cross-Sectional, dalam hal ini penelitian lebih difokuskan pada pemeriksaan operasional yang dilaksanakan oleh Badan Pengawasan Daerah Kabupaten Aceh Besar. Hasil perhitungan dengan uji statistik uji-t beda maka tidak terdapat perbedaan nyata antara variabel indikator harapan dengan realisasi yang didapat oleh obyek yang diperiksa karena diperoleh nilai thitung > nilai ttabel yang menunjukkan tidak terdapat perbedaan nyata antara tingkat harapan pelayanan kepada obyek yang diperiksa, pada taraf signifikansi sebesar 0.000. Dari hasil penelitian berdasarkan indikator variabel Reliability (x1), Responsiveness (x2), Competence (x3), Access (x4) Courtesy (x5), Comunication (x6), Credibility (x7), Security (x8), Assurance (x9), Tangibles (x10), yang diberikan oleh aparat Badan Pengawasan Daerah Kabupaten Aceh Besar dinilai oleh obyek audit sudah sesuai dengan harapan obyek audit. Hal ini mengindikasikan bahwa pegawai pada Badan Pengawasan Daerah Kabupaten Aceh Besar sudah dapat memberikan pelayanannya dengan baik secara handal kepada setiap obyek yang diperiksa.
PENGARUH SOLVABILITAS DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS PADA PERUSAHAAN LOGAM DAN SEJENISNYA YANG TERDAFTAR DI BURSA EFEK INDONESIA Nurlinda Sari; Muhammad Salman; Nurismanidar
Jurnal Penelitian Ekonomi Akuntansi Vol 3 No 2 (2019)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (58.896 KB) | DOI: 10.33060/jensi.v3i2.1862

Abstract

The purpose of this research is to analyze the effect of solvency and sales growth on profitability of metal companies and the like listed on the Indonesia Stock Exchange in the period 2010-2017. Solvency is proxied by Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER) while profitability is proxied by Return On Asset (ROA). The sample in this study were companies that were obtained from population data of metal companies and the like that were listed on the Indonesia Stock Exchange (IDX). Data analysis methods used are the classic assumption test, multiple linear regression and hypothesis testing using SPSS 23 as an analysis tool. The results showed that Debt to Asset Ratio (DAR) had a positive and significant effect on Return On Assets (ROA), Debt to Equity Ratio (DER) had a negative and significant effect on Return on Assets (ROA) and sales growth did not significantly influence the Return On Asset (ROA). Based on simultaneous testing shows that the variable Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER) and sales growth has a significant effect on Return on Assets (ROA).
Pengaruh Profitabilitas Struktur Modal Dan Keputusan Investasi Terhadap Nilai Perusahaan Pada Perusahaan Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Dhea Oktavia Pratiwi; Nasrul Kahfi Lubis; Muhammad Salman
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: EBMA 2022
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3465

Abstract

This study aims to determine the effect of profitability, capital structure and profitability on firm value in food and beverage sector companies listed on the Indonesian stock exchange for the period 2011-2021. This type of research is quantitative. The research population is all companies that are members of food and beverage companies listed on the Indonesia Stock Exchange. The research sample was determined based on the sample selection technique, namely purposive sampling as many as 13 data from food and beverage companies. The data analysis method used is the classical assumption test such as normality test, heteroscedasticity test and autocorrelation test and hypothesis testing such as multiple linear regression test, t test, f test, and R2 test using SPSS as an analytical tool. Results. The multiple linear regression equation is Y = -3.326 + 22.854 X1 + 1.086 X2 + 0.175 X3. With a Fsign value of 0.0000 <0.05, it means that partially or simultaneously the profitability of capital structure and investment decisions have an effect on firm value. This simple study only uses three independent variables and is only proxied by one measurement on each variable.
Analisis Perubahan Anggaran Sebelum Dan Saat Pandemi COVID-19 di Kota Subulussalam Virta Sari; Afrah Junita; Muhammad Salman
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: EBMA 2022
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3497

Abstract

This study aims to determine budget changes before and during the COVID-19 pandemic in Subulussalam City. This study uses quantitative methods descriptip. Sources of data from this study are changes in the regional budget (P-APBD) and Budget realization report (LRA) obtained from the regional apparatus organization (OPD). which consists of the years 2018-2021. Data analysis method using paired Sample t-Test difference test known Sig value. (2-tailed) is 0.009 which is less than 0.05, then Ho is rejected and Ha is accepted with: Ha = there is a difference between budget changes before the pandemic and during the COVID-19 pandemic. so it can be concluded that there is a significant budget change between the budget changes before and during the COVID-19 pandemic due to an increase in changes to the regional budget in 2020 and 2021 for efforts to increase handling of the COVID-19 pandemic in Subulussalam City.
Pengaruh Opini Auditor Dan Jumlah Komite Audit Terhadap Audit Delay Dengan Auditor Switching Sebagai Variabel Intervening Dila Anindya Irene; Muhammad Salman; Tuti Meutia
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: EBMA 2022
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3466

Abstract

This study aims to find out the influence of auditor's opinion and the number of audit Committees on Audit delay and Auditor switching as intervening variables in trading, services and investment companies listed in the Sharia stock index in 2011-2020. The population of this study was 89 trading,services and investment companies listed on the Sharia stock index in 2011-2022. The sampling method used was purposive sampling method, so that 9 sample companies were obtained. The data analysis method used is classical assumption test, path analysis test and sobel test using SPSS (Statistical Package for the Social Science) as an analysis tool. The results of this study stated that the auditor's opinion and the number of audit committees did not significantly affect the auditor switching. Auditor switching, auditor opinion and number of audit Committee did not significantly affect audit delay. Switching auditors cannot mediate the effect of auditor's opinion and the number of audit Committees on audit delay. The limitation of this study is the lack of the latest references and the latest theories about Auditor switching and audit delay. Suggestions from this study that investors pay more attention to the condition of the company compared with the auditor's opinion. Because it does not mean if the opinion given by the auditor other than Unqualified the company has a bad reputation because many other aspects can be seen and assessed from the company's performance other than the auditor's opinion.
Co-Authors Afrah Junita Afriza Ainul Yusna Harahap Ainul Yusna Harahap Andri Soemitra Arief Hidayat Tumanggor Arisa Agustina Armita Basriwijaya, Kiagus Muhammad Zain Catur Wulandari Dewi Rosa Indah Dhea Oktavia Pratiwi Dila Anindya Irene Ersalina Ikhsan Abdullah Iqlima Azhar Liya Kartika Lubis, Nasrul Kahfi M. Rizal Hasibuan Mohamad Handi Khalifah Muhammad Fuad Muhammad Zainal Abidin Murni, Mayang Nasrul Kahfi Lubis Nasrul Kahfi Lubis Nur Ainun Nur Kintan Nia Nurismanidar Nurlaila Nurlaila Hanum Nurlaila Hanum Nurlina Nurlina Nurlinda Sari Nurliza Lubis Puspita Sari Puteri Dwie Jashevva Rahmad Tantawi Rahmad Tantawi Rahmat Irfan Ramadhan Alfitrah Reiky Andika Reza Febrian Rifki Ismal Rosna Dewi RUDI HARYANTO Ruhmana Syakinah Safira Rizki Mawaddah Safrizal Safrizal Sugianto Sugianto Tri Aulia Tri Aulia Trisna Novrianti Pratiwi Tuti Meutia Virta Sari Yogi Mahestu