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All Journal Infestasi MBIA JASF (Journal of Accounting and Strategic Finance) The Indonesian Journal of Accounting Research Jurnal Media Akuntansi (MEDIASI) Jurnal Literasi Akuntansi Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Jurnal Abdimas Musi Charitas Journal of Artificial Intelligence and Digital Business Jurnal Keuangan dan Bisnis Jurnal Informasi Akuntansi Journal of Business and Information System Jurnal Riset Manajemen dan Akuntansi
Mutiara Maimunah
Universitas Katolik Musi Charitas
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences Other

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HUBUNGAN KINERJA LINGKUNGAN, PENERAPAN GREEN ACCOUNTING, TERHADAP NILAI PERUSAHAAN PADA SEKTOR BASIC MATERIALS Anggeriani, Rita; Maimunah, Mutiara
Jurnal Informasi Akuntansi (JIA) Vol. 4 No. 2 (2025): Jurnal Informasi Akuntansi (JIA) Volume 4 Nomor 2 Tahun 2025
Publisher : Prodi Akuntasi, Fakultas Bisnis dan Akuntansi Unika Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jia.v4i2.1624

Abstract

Penelitian ini bertujuan mengeksplorasi hubungan kinerja lingkungan dan penerapan green accounting terhadap nilai perusahaan di sektor basic materials. Data yang digunakan adalah data sekunder. Populasi yang digunakan dalam penelitian ini merupakan Bursa Efek Indonesia. Teknik penarikan sampel berdasarkan pertimbangan (purposive) dan diperoleh 36 perusahaan dengan 2 tahun pengamatan. Uji hipotesis dengan statistik inferensial uji koefisien kontingensi dan chi square. Kinerja lingkungan tidak memiliki hubungan yang signifikan terhadap nilai perusahaan. Green accounting tidak menunjukan hubungan yang signifikan terhadap nilai perusahaan.
Effect of Use of Management Accounting Systems on Competitive Advantages: Business Unit Performance as a Mediator (Study of MSMEs in Palembang City) Delfi Panjaitan; Desy Lesmana; Mutiara Maimunah
JASF: Journal of Accounting and Strategic Finance Vol. 1 No. 1 (2018): JASF (Journal of Accounting and Strategic Finance) - June 2018
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v1i01.22

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are business units managed by community groups and families. SMEs has a strategic role in Indonesia economic development, because in addition to contributing to national economic growth it can also absorb large numbers of workers. However, micro, small and medium businesses have a low competitive advantage in the current era of globalization and technology. For this reason, MSMEs need resources that can be managed to win business competition in Indonesia. One of the most important resources managed in winning business competition is information resources. This study aims to prove the influence of the use of management accounting systems on competitive advantage, with business performance as a mediator. The data of this study were collected through a survey by distributing questionnaires. The sample in this study was MSMEs scale company in the city of Palembang using the purposive sampling method. Data analysis technique uses path analysis test. Based on data and research results it can be concluded that Business Unit Performance mediates the relationship between Management Accounting Systems and Competitive Advantages.
Pengaruh Pemanfaatan E-commerce dan Efektivitas Sistem Informasi Akuntansi terhadap Kinerja Keuangan UMKM pada Platform TikTok Catherine Fiorenza; Mutiara Maimunah
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.9750

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pemanfaatan e-commerce dan efektivitas sistem informasi akuntansi terhadap kinerja keuangan UMKM pada platform TikTok. UMKM memiliki peran penting dalam perekonomian Indonesia, namun masih banyak pelaku usaha yang belum memaksimalkan penggunaan teknologi digital, khususnya e-commerce dan sistem informasi akuntansi dalam mendukung pengelolaan usaha. Pemanfaatan e-commerce dapat membantu memperluas jangkauan pasar dan meningkatkan penjualan, sedangkan sistem informasi akuntansi berperan dalam menyediakan informasi keuangan yang akurat dan mendukung pengambilan keputusan bisnis. Penelitian ini menggunakan metode kuantitatif dengan pendekatan survei. Data diperoleh melalui penyebaran kuesioner kepada 66 pelaku UMKM bidang fashion dan kecantikan yang aktif menggunakan platform TikTok serta menerapkan sistem informasi akuntansi dalam kegiatan usahanya. Teknik pengambilan sampel menggunakan purposive sampling. Analisis data dilakukan menggunakan uji validitas, uji reliabilitas, analisis regresi linear berganda, uji t, uji F, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa pemanfaatan e-commerce berpengaruh positif dan signifikan terhadap kinerja keuangan UMKM dengan nilai t hitung sebesar 5,241 dan signifikansi 0,001. Efektivitas sistem informasi akuntansi juga berpengaruh positif dan signifikan terhadap kinerja keuangan UMKM dengan nilai t hitung sebesar 2,528 dan signifikansi 0,014. Secara simultan, kedua variabel berpengaruh signifikan terhadap kinerja keuangan dengan nilai F hitung sebesar 657,343 dan signifikansi 0,001. Nilai Adjusted R Square sebesar 0,953 menunjukkan bahwa sebesar 95,3% variasi kinerja keuangan UMKM dapat dijelaskan oleh pemanfaatan e-commerce dan efektivitas sistem informasi akuntansi.
Pengaruh Beban Penjualan/Pemasaran terhadap Return On Equity (ROE) pada 11 Rumah Sakit Swasta di Bursa Efek Indonesia (BEI) Tahun 2023-2025 Antonia Renata Larasati; Mutiara Maimunah
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.10225

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh beban penjualan/pemasaran terhadap Return on Equity (ROE) pada rumah sakit swasta yang terdaftar di Bursa Efek Indonesia periode 2023–2025. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif kausal. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan tahunan 11 perusahaan rumah sakit swasta, sehingga jumlah observasi penelitian adalah 33 data. Variabel independen dalam penelitian ini adalah beban penjualan/pemasaran yang diukur dengan rasio beban penjualan/pemasaran terhadap pendapatan, sedangkan variabel dependen adalah ROE yang diukur dengan membandingkan laba bersih setelah pajak terhadap total ekuitas. Teknik analisis data dilakukan menggunakan EViews melalui statistik deskriptif, uji asumsi klasik, analisis regresi linear sederhana, uji t, uji F, dan koefisien determinasi. Hasil statistik deskriptif menunjukkan bahwa rata-rata beban penjualan/pemasaran sebesar 1,15%, sedangkan rata-rata ROE sebesar 3,88%. Hasil uji asumsi klasik menunjukkan bahwa data berdistribusi normal dan tidak mengalami heteroskedastisitas, namun terindikasi mengalami autokorelasi. Hasil regresi menunjukkan bahwa beban penjualan/pemasaran memiliki koefisien positif sebesar 2,269 dengan nilai probability 0,133. Nilai tersebut lebih besar dari 0,05, sehingga beban penjualan/pemasaran tidak berpengaruh signifikan terhadap ROE. Nilai R-squared sebesar 0,071 menunjukkan bahwa variabel beban penjualan/pemasaran hanya mampu menjelaskan variasi ROE sebesar 7,1%, sedangkan sisanya dijelaskan oleh faktor lain di luar penelitian. Temuan ini menunjukkan bahwa peningkatan beban penjualan/pemasaran belum tentu meningkatkan profitabilitas apabila tidak diikuti efektivitas pendapatan, efisiensi biaya, dan pengelolaan ekuitas yang optimal. Dengan demikian, perusahaan perlu mengevaluasi efektivitas aktivitas pemasaran secara lebih terukur, terutama dalam kaitannya dengan peningkatan laba bersih dan pengembalian bagi pemegang saham perusahaan.
Pengaruh Current Ratio, Debt To Assets Ratio, dan Sales Growth terhadap Financial Distress pada Perusahaan Sub-Sektor Otomotif dan Komponen Periode 2022-2024 Tiffany Aurelia Taslim; Mutiara Maimunah
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v6i2.2355

Abstract

This study aims to examine the effect of Current Ratio (CR), Debt to Assets Ratio (DAR), and Sales Growth (SG) on Financial Distress in automotive and component sub-sector companies listed on the Indonesia Stock Exchange for the 2022–2024 period. The research is motivated by post-pandemic sales fluctuations and inconsistencies in prior findings. A quantitative explanatory associative method was employed, with a purposive sampling technique yielding 10 companies and 30 firm-year observations. Data were analyzed using multiple linear regression with a bootstrap approach due to the sample size limitations. The results show that simultaneously, CR, DAR, and SG significantly affect Financial Distress. Partially, Current Ratio and Sales Growth have no significant effect, while Debt to Assets Ratio has a significant negative effect. This finding indicates that increased debt usage during 2022–2024 correlates with better financial health, possibly because firms able to secure loans signal credibility to creditors. The implication is that liquidity and sales growth alone are not strong predictors of financial distress in the automotive industry, suggesting that management and investors should not rely solely on these ratios
Pengaruh Board Financial Expertise Terhadap Kualitas Pelaporan Keuangan Pada Perusahaan Manufaktur Subsektor Food and Beverage Yang Terdaftar di Bursa Efek Indonesia Agnes Julia Kosim; Mutiara Maimunah
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v6i2.2356

Abstract

This study examines the effect of board financial expertise on financial reporting quality in food and beverage manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2022 period. Drawing on agency theory, commissioners with financial backgrounds are expected to strengthen oversight functions, reduce information asymmetry, and improve the overall quality of financial reporting. A quantitative approach was employed using secondary data obtained from companies' annual reports. Sample selection was conducted through purposive sampling, yielding 168 observations following outlier detection. Board financial expertise was operationalized as the proportion of board of commissioners members with an accounting or finance background, while financial reporting quality was proxied by earnings quality measured through total accruals. Data were analyzed using simple linear regression after all classical assumption tests were satisfied. The findings reveal that board financial expertise does not exert a significant influence on financial reporting quality. This suggests that financial competence within the board of commissioners alone is insufficient to meaningfully improve reporting quality, particularly under the pressures of the COVID-19 pandemic. The study underscores the necessity of strengthening broader corporate governance mechanisms to support higher standards of financial reporting
Enhancing Accounting Learning Outcomes Through Bloom's Taxonomy-Designed Outcome-Based Education Curriculum Mutiara Maimunah; Desy Lasmana; Delfi Panjaitan
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.420

Abstract

Purpose: This study aims to analyze the effectiveness of implementing the Outcome-Based Education (OBE) curriculum in accounting education by examining the influence of OBE regulations on learning performance in higher education institutions. Method: This study uses a quantitative approach involving 100 respondents, consisting of lecturers and students from accounting study programs in Palembang that have implemented the OBE curriculum. Data were collected through questionnaires and analyzed using Structural Equation Modeling (SEM) with SmartPLS to test the hypotheses and relationships among variables. Finding: The results indicate that the implementation of the OBE curriculum has a positive and significant impact on accounting learning performance. These findings confirm that strong regulations, consistent implementation, and OBE based quality assurance are essential factors in the successful application of the curriculum. Novelty: The novelty of this study lies in its specific focus on evaluating the implementation of the OBE curriculum within accounting education in Palembang using a Structural Equation Modeling (SEM-PLS) approach, providing comprehensive empirical evidence on how OBE regulations and quality assurance directly drive academic and learning performance.
Pengaruh Pemahaman Environmental, Social, and Governance terhadap Keputusan Investasi Saham pada Mahasiswa Agnesia Kusuma; Mutiara Maimunah
Jurnal Riset Manajemen dan Akuntansi Vol. 6 No. 2 (2026): Agustus: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v6i2.7262

Abstract

This study examines the effect of Environmental, Social, and Governance (ESG) understanding on stock investment decisions among university students. The research is motivated by the gap between students’ theoretical understanding of ESG and their actual investment behavior, which is still often influenced by herding behavior and fear of missing out (FOMO). This study employed a quantitative approach using a survey method through questionnaire distribution. The population consisted of active accounting students, while the sample was selected using purposive sampling. Data analysis was conducted using simple linear regression after validity, reliability, and classical assumption tests had been completed. The results indicate that the level of students’ ESG understanding and stock investment decision-making remains relatively low. Nevertheless, hypothesis testing demonstrates that ESG understanding has a positive and significant effect on stock investment decisions among students. This study supports the Theory of Planned Behavior, which explains that knowledge can shape behavioral intentions and investment control. The findings imply that improving ESG literacy through capital market education and the integration of ESG topics into university curricula may encourage students to make more rational and sustainable investment decisions.
Analisis Efisiensi Pasar Bentuk Lemah pada Indeks LQ45 di Bursa Efek Indonesia Periode 2021-2025 Vinsensius Ronald; Mutiara Maimunah
Jurnal Riset Manajemen dan Akuntansi Vol. 6 No. 2 (2026): Agustus: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v6i2.7263

Abstract

This study aims to evaluate the weak-form efficient market hypothesis in the Indonesian capital market, specifically focusing on the LQ45 index from April 2021 to April 2025. This period captures the post-pandemic economic recovery characterized by high market volatility and a surge in retail investor participation driven by information digitalization. Using a descriptive quantitative approach, data on daily adjusted closing prices from 30 consistently listed stocks were transformed into logarithmic returns. Testing was conducted using the non-parametric Run Test to evaluate the random walk hypothesis after validating the data with the Augmented Dickey-Fuller Unit Root Test. The empirical results reveal that 17 stocks (56.67%) follow a random walk, while 13 stocks (43.33%), including major blue-chips like BBCA and BBRI, exhibit highly significant non-random movements. This indicates that the Indonesian capital market has not fully achieved a perfect weak-form efficiency. The implications of this research offer tactical insights for investors utilizing technical analysis to gain abnormal short-term returns and serve as a strategic reference for regulators to optimize market literacy in the digital era
Co-Authors Agnes Jauhari , Chicirya Agnes Julia Kosim Agnesia Kusuma Alvernia, Calista Anggeriani, Rita Antonia Renata Larasati Butar-Butar, Agnes D. Catherine Fiorenza Delfi Panjaitan Delfi Panjaitan Delfi Panjaitan Desy Lasmana Duwiyanti, Maria Febriany, Novita Febriany, Novita Fernando, Jordy Gunawan , Maureen Friska Lesmana, Desy Magdalena , Maria Martha Rianty Nataleon Chandritike, Steven Natalya, Devi Panjaitan, Delfi Panjaitan, Delfi Putri, Weny Putri, Weny Rianty, Martha Rianty, Martha Rusdi Akbar Tiffany Aurelia Taslim Vinsensius Ronald Weny Putri