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All Journal Neo Journal of economy and social humanities Jurnal Mutiara Ilmu Akuntansi Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Student Scientific Creativity Journal Jurnal Kendali Akuntansi Jurnal Kewirausahaan dan Manajemen Bisnis CUAN Trending: Jurnal Manajemen dan Ekonomi Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Accounting UNIPA Jurnal Mahasiswa Kreatif Jurnal Projemen UNIPA Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Nian Tana Sikka: Jurnal Ilmiah Mahasiswa Jurnal Pengabdian Masyarakat Nian Tana Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Inovasi Ekonomi Syariah dan Akuntansi Akuntansi dan Ekonomi Pajak: Perspektif Global Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
Konstantinus Pati Sanga
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Journal : Jurnal Mutiara Ilmu Akuntansi

 1 
Analisis Perbandingan Perhitungan Penyusutan Aset Tetap Berdasarkan Standar Akuntansi Keuangan Dengan Peraturan Perpajakan Pada PDAM Wair Pu’an Kabupaten Sikka Maria Fausta Valentin Lodan; Henrikus Herdi; Konstantinus Pati Sanga
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.2054

Abstract

The purpose of this study is to analyze the comparison of depreciation expense between Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP) and the Tax Law in PDAM Wair Puan Sikka Regency. The research method used is quantitative descriptive with data sources derived from secondary data. Analysis is carried out on depreciation expense using the straight-line method. The results of the analysis show a significant difference in the calculation of depreciation expense of fixed assets between SAK ETAP and the Tax Law. This research reveals that the depreciation expense calculation method applied by the Tax Law results in a greater depreciation expense than ETAP SAK, which has an impact on the accumulation of depreciation and the book value of fixed assets.
Pengaruh Literasi Keuangan dan Sikap Keuangan terhadap Perilaku Pengelolaan Keuangan Mahasiswa Maria Florensa; Andreas Rengga; Konstantinus Pati Sanga
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 4 (2024): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i4.3339

Abstract

This research aims to analyze the influence of Financial Literacy and Financial Attitudes on the Financial Management Behavior of Accounting Students, Faculty of Economics and Business, Nusa Nipa University. This type of research is quantitative research with an associative approach. The sampling technique uses probability sampling, a type of Stratified random sampling method, where the sample is determined and determined randomly by dividing the population into several sub-classes and semesters with a sample size of 84 people. The data collection technique used a questionnaire (google form) which was distributed to 84 respondents. Data analysis used multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS) version 25. The results of this study showed that partially the sig. of financial literacy is 0.000 < 0.05 with a calculated t value of 3.814, Sig. of financial attitude is 0.008 < 0.05 with a calculated t value of 2.703 and simultaneously the sig value from the F test shows that the sig value. from the test is 0.000 < 0.05 with a calculated F of 16.010, so it is concluded that partially or simultaneously Financial Literacy and Financial Attitudes have a significant effect on Student Financial Management Behavior.
Analisis Perbandingan Perhitungan Penyusutan Aset Tetap Berdasarkan Standar Akuntansi Keuangan Dengan Peraturan Perpajakan Pada PDAM Wair Pu’an Kabupaten Sikka Maria Fausta Valentin Lodan; Henrikus Herdi; Konstantinus Pati Sanga
Jurnal Mutiara Ilmu Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.2054

Abstract

The purpose of this study is to analyze the comparison of depreciation expense between Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP) and the Tax Law in PDAM Wair Puan Sikka Regency. The research method used is quantitative descriptive with data sources derived from secondary data. Analysis is carried out on depreciation expense using the straight-line method. The results of the analysis show a significant difference in the calculation of depreciation expense of fixed assets between SAK ETAP and the Tax Law. This research reveals that the depreciation expense calculation method applied by the Tax Law results in a greater depreciation expense than ETAP SAK, which has an impact on the accumulation of depreciation and the book value of fixed assets.
Pengaruh Literasi Keuangan dan Sikap Keuangan terhadap Perilaku Pengelolaan Keuangan Mahasiswa: (Studi Empiris pada Mahasiswa/i Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Nusa Nipa) Maria Florensa; Andreas Rengga; Konstantinus Pati Sanga
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 4 (2024): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i4.3339

Abstract

This research aims to analyze the influence of Financial Literacy and Financial Attitudes on the Financial Management Behavior of Accounting Students, Faculty of Economics and Business, Nusa Nipa University. This type of research is quantitative research with an associative approach. The sampling technique uses probability sampling, a type of Stratified random sampling method, where the sample is determined and determined randomly by dividing the population into several sub-classes and semesters with a sample size of 84 people. The data collection technique used a questionnaire (google form) which was distributed to 84 respondents. Data analysis used multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS) version 25. The results of this study showed that partially the sig. of financial literacy is 0.000 < 0.05 with a calculated t value of 3.814, Sig. of financial attitude is 0.008 < 0.05 with a calculated t value of 2.703 and simultaneously the sig value from the F test shows that the sig value. from the test is 0.000 < 0.05 with a calculated F of 16.010, so it is concluded that partially or simultaneously Financial Literacy and Financial Attitudes have a significant effect on Student Financial Management Behavior.
Co-Authors Anastasia Ina Boro Anastasia Relyani Laru Andreas Rengga Beatriks Reo Weluk Clarita Oktavia Claudius Yosef Mbei Dionisius Duli Riang Petung Emilianus Eo K. Goo Florentina Bene Fransiscus De Romario Fransiska Trisnawati Henrikus Herdi Kristina Ago Lewar Mage, Urbanus Berni Maria Alexia Kula Maria Fausta Valentin Lodan Maria Florensa Maria Goreti Towe Punang Maria Nerviana Jawa Maria Nona Dince Maria Selviana Runu Maria Viviana Nurak Lewar Maria Yustina Bada Martina Owa Niken Aurelia, Pipiet Novita Novita Oktavia Ririanti Dadi Petrus Da Silva Regina Triyansi Susan Saputripuspita Victoria Siktania Maria Dilliana Solly Aryza Stefania Evarista Nona Cici Thadeus Fransesco Quelmo Patty Theresia Dominika Dua Virgilia Hildagard Wilhelmina Mitan Yohanes Frederik Gesi Kedang Yosefina Andia Dekrita Yoseph Darius Purnama Rangga Yuvita Arianti Doing