Article Per Year (5 Year)
p-Index From 2020 - 2025
3.802
P-Index
This Author published in this journals
All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Majalah Ekonomi Owner : Riset dan Jurnal Akuntansi INVENTORY: JURNAL AKUNTANSI International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ekonomi Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) NUSANTARA: Jurnal Pengabdian Kepada Masyarakat EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat International Journal of Economics, Business and Innovation Research
Ardhiani, Mutiara Rachma
Universitas PGRI Adi Buana Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 25 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 25 Documents
Search

 1   2   3 
PRO DAN KONTRA PENERAPAN ADOPSI INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) Ardhiani, Mutiara Rachma; istikhoroh, siti
Majalah Ekonomi Vol 23 No 2 (2018): Desember
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (455.475 KB)

Abstract

A growing world economy makes many new multinationals and cross-country investments, so it requires an accounting standard that can be applied throughout the world. International Financial Reporting Standards (IFRS) are accounting standards that are widely adopted by most countries. IFRS was created as an effort to strengthen the global financial architecture and look for long-term solutions to the lack of transparency in financial information. In addition, with the establishment of the financial statements of IFRS is expected to have good quality information. But in reality, there are two parties with conflicting views regarding the adoption of this standard.
KINERJA KEUANGAN DAN ENVIRONMENTAL DISCLOSURE SEBAGAI MEDIATOR CORPORATE GOVERNANCE DAN NILAI PERUSAHAAN Mutiara Rachma Ardhiani
Majalah Ekonomi Vol 25 No 2 (2020): Desember
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol25.no2.a2939

Abstract

Penelitian yang membahas pengaruh corporate governance terhadap nilai perusahaan memberikan hasil yang beragam. Perusahaan membutuhkan suatu media untuk menarik perhatian investor agar mau berinvestasi, beberapa diantaranya adalah kinerja keuangan dan pengungkapan lingkungan. Dengan menunjukkan kinerja keuangan yang baik, investor yakin bahwa perseroan memiliki prospek yang baik dalam hal pembagian dividen. Perusahaan yang mengungkapkan kinerja lingkungannya mencerminkan kepedulian perusahaan terhadap lingkungan dan masyarakat. Tujuan penelitian ini adalah untuk mengetahui pengaruh CG (diproksikan dengan ukuran dewan komisaris dan independensi dewan komisaris) terhadap nilai perusahaan melalui kinerja keuangan dan pengungkapan lingkungan. Penelitian ini menggunakan 28 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) dengan periode observasi 2012-2017. Hasil penelitian ini menunjukkan bahwa CG tidak berpengaruh terhadap nilai perusahaan. Temuan lain dari penelitian ini adalah terdapat pengaruh tidak langsung antara CG terhadap nilai perusahaan melalui pengungkapan lingkungan, sedangkan kinerja keuangan tidak memediasi kedua variabel tersebut
PRO DAN KONTRA PENERAPAN ADOPSI INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) Ardhiani, Mutiara Rachma; istikhoroh, siti
Majalah Ekonomi Vol 23 No 2 (2018): Desember
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

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

Abstract

A growing world economy makes many new multinationals and cross-country investments, so it requires an accounting standard that can be applied throughout the world. International Financial Reporting Standards (IFRS) are accounting standards that are widely adopted by most countries. IFRS was created as an effort to strengthen the global financial architecture and look for long-term solutions to the lack of transparency in financial information. In addition, with the establishment of the financial statements of IFRS is expected to have good quality information. But in reality, there are two parties with conflicting views regarding the adoption of this standard.
PENINGKATAN EFISIENSI BIAYA PENGOLAHAN LIMBAH PERUSAHAAN MENGGUNAKAN TARGET COSTING DENGAN VALUE ENGINEERING Istikhoroh, Siti; Ardhiani, Mutiara Rachma
Majalah Ekonomi Vol 24 No 2 (2019): Desember
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol24.no2.a2067

Abstract

Companies in the modern industry are fully aware that environmental and social issues are also an important part of the company. Waste treatment costs reflect the company's commitment to minimize negative impacts due to its operational activities. one way companies can do to save costs is cost reduction. Cost reduction is achieved not only through attractive product designs, but also through improvements in the efficiency of the production process. Costs that have no added value are expected to be reduced by carrying out value engineering. Value engineering is used to design products at lower costs by reviewing the functions desired by the customer. After carrying out value engineering, functions and performance are maintained in accordance with what has been set by the company.
PENINGKATAN EFISIENSI BIAYA PENGOLAHAN LIMBAH PERUSAHAAN MENGGUNAKAN TARGET COSTING DENGAN VALUE ENGINEERING Siti Istikhoroh; Mutiara Rachma Ardhiani
Majalah Ekonomi Vol 24 No 2 (2019): Desember
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (488.715 KB) | DOI: 10.36456/majeko.vol24.no2.a2067

Abstract

Companies in the modern industry are fully aware that environmental and social issues are also an important part of the company. Waste treatment costs reflect the company's commitment to minimize negative impacts due to its operational activities. one way companies can do to save costs is cost reduction. Cost reduction is achieved not only through attractive product designs, but also through improvements in the efficiency of the production process. Costs that have no added value are expected to be reduced by carrying out value engineering. Value engineering is used to design products at lower costs by reviewing the functions desired by the customer. After carrying out value engineering, functions and performance are maintained in accordance with what has been set by the company.
KINERJA KEUANGAN DAN ENVIRONMENTAL DISCLOSURE SEBAGAI MEDIATOR CORPORATE GOVERNANCE DAN NILAI PERUSAHAAN Mutiara Rachma Ardhiani
Majalah Ekonomi Vol 25 No 2 (2020): Desember
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol25.no2.a2939

Abstract

Penelitian yang membahas pengaruh corporate governance terhadap nilai perusahaan memberikan hasil yang beragam. Perusahaan membutuhkan suatu media untuk menarik perhatian investor agar mau berinvestasi, beberapa diantaranya adalah kinerja keuangan dan pengungkapan lingkungan. Dengan menunjukkan kinerja keuangan yang baik, investor yakin bahwa perseroan memiliki prospek yang baik dalam hal pembagian dividen. Perusahaan yang mengungkapkan kinerja lingkungannya mencerminkan kepedulian perusahaan terhadap lingkungan dan masyarakat. Tujuan penelitian ini adalah untuk mengetahui pengaruh CG (diproksikan dengan ukuran dewan komisaris dan independensi dewan komisaris) terhadap nilai perusahaan melalui kinerja keuangan dan pengungkapan lingkungan. Penelitian ini menggunakan 28 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) dengan periode observasi 2012-2017. Hasil penelitian ini menunjukkan bahwa CG tidak berpengaruh terhadap nilai perusahaan. Temuan lain dari penelitian ini adalah terdapat pengaruh tidak langsung antara CG terhadap nilai perusahaan melalui pengungkapan lingkungan, sedangkan kinerja keuangan tidak memediasi kedua variabel tersebut
Efektivitas Program Pemulihan Ekonomi Nasional bagi Pertumbuhan Ekonomi Indonesia Ulfa Puspa Wanti Widodo; Mutiara Rachma Ardhiani
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.833

Abstract

This study aims to determine the effectiveness of the fiscal and monetary policies implemented by the Indonesian government for economic recovery during the pandemic on economic growth. This study uses a quantitative approach and hypothesis testing is carried out using the Autoregressive Integrated Moving Average (ARIMA) method. The sample used is the rate of economic growth in Indonesia from 2010 to 2020. The test results show that the PEN program has a positive impact on consumption levels, FDI, DDI, interest rates, and tax revenues but has not been able to provide a positive stimulus for government spending and GDP. It can be concluded that the implementation of the PEN program has been effective for macroeconomic components in Indonesia but not yet effective enough for increasing GDP as a whole. Keywords: Fiscal Policy, Monetary Policy, Economic Growth, Gross Domestic Product (GDP)
Persepsi Pelaku Bisnis UMKM Terhadap Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah Pada UMKM Industri Konveksi Desa Botoran, Tulungagung Mutiara Rachma Ardhiani
INVENTORY: JURNAL AKUNTANSI Vol 5, No 1 (2021)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v5i1.8370

Abstract

This study aims to determine and analyze the perceptions of SMEs business actors in the convection industry in Botoran Village, Tulungagung on SAK EMKM. Documentation, observation, and interview techniques were used to collect data. Furthermore, interactive models of analysis are used to analyze the data. The results of the study found that the SMEs in the convection industry in Botoran Village, Tulungagung had not entirely implemented SAK EMKM so that the resulting financial reports were still not fair and not comparative. 
ANALYSIS OF CASH EXPENDITURE EFFECTIVENESS THROUGH THE ACCOUNTING INFORMATION SYSTEM OF PT. TELKOM INDONESIA REGIONAL DIVISION V Mutiara Rachma Ardhiani; Yuni Sukandani; Siti Istikhoroh; Yurida Sasmita
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 03 (2020): IJEBAR, VOL. 04 ISSUE 03, SEPTEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i03.1275

Abstract

This study aims to analyze the procedures and effectiveness of cash expenditure through the accounting information system of PT. Telkom Indonesia Regional Division (Divre) V. This type of research is descriptive qualitative with the Miles and Hubermen model as a method of analysis. The results showed that the company had implemented computerized financial management through SAP (System Application and Product) and cash expenditure using the imprest fund system. The use of accounting information systems and procedures aims to protect assets and support the effectiveness of cash expenditure.
Efektifitas Stimulus Kebijakan Fiskal Pada Pertumbuhan Ekonomi Indonesia Di Masa Pandemi Covid-19 Mutiara Rachma Ardhiani; Ulfa Puspa Wanti Widodo; Siti Istikhoroh
SNHRP Vol. 4 (2022): Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Ke 4 Tahun 2022
Publisher : LPPM Universitas PGRI Adi Buana

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh stimulus kebijakan fiskal terhadap pertumbuhan ekonomi Indonesia di masa pandemi. Data yang digunakan dalam penelitian ini adalah data mengenai tingkat pertumbuhan ekonomi di Indonesia tahun 2010-2019. Data yang telah diperoleh selanjutnya dianalisis dengan metode Autoregressive Integrated Moving Average (ARIMA). Hasil penelitian ini menunjukkan bahwa stimulus kebijakan fiskal berpengaruh terhadap pertumbuhan ekonomi secara kontinyu, namun terdapat sedikit penurunan di tahun 2022.
Co-Authors Abimanyu, Bangkit Aji Prasetyo, Aji Akbar Febrianto, Muhammad Amalia Eka Anggraini Aristha Purwanthari Sawitri Bayu Rama Laksono Christina Menuk Sri Handayani Dicky Surya Putra Pradana Fachrudy Asj’ari Fairuza Arindra Fibertus Rande, Rikardus Gymnastiar, Alfan I Made Bagus Dwiarta Istikhoroh, Siti Ivah Umma, Neysa Moch. Munir Rachman Munir Rachman Nadya Budiarti Nashrudin Latif Nashrudin Latif noer choidah Nurdina Nurdina Putri Nur Aisyiah, Emilia Sigit Prihanto Utomo Suhardiyah, Martha Sukandani, Yuni Sutama Wisnu Dyatmika Teguh Purwanto Tri Ariprabowo Ulfa Puspa Wanti Widodo Widiar Onny Kurniawan Wira Yudha Alam wira yudha alam Yuni Sukandani Yurida Sasmita