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JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI
Published by Sekolah Tinggi Ilmu Ekonomi Nganjuk
ISSN : 23564946     EISSN : 24772119     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Mutiara Madani merupakan jurnal yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Nganjuk. Jurnal ini terbit dua kali dalam setahun yaitu bulan Juli dan Desember. Jurnal ini memfokuskan pada publikasi hasil penelitian dan artikel ilmiah tentang ilmu Akuntansi dan Manajemen baik kuantitatif maupun kualitatif.
Arjuna Subject : -
Articles 106 Documents
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Analisis Nilai Wajar Sewa Tanah Pada Pusat Latihan Tempur Marinir Grati Pasuruan Murtaji, Murtaji
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 12 No 2 (2024): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59330/ojsmadani.v12i2.216

Abstract

. The utilization of state asset, such as land, which is not used for the organizational tasks and functions is very important. This study aims to analyze the fair value of land rent at the Grati Pasuruan Marine Tempur Training Center. The research sample was determined using a purposive sampling technique. This study analyzed the fair value of land rent of 219,604 square meters for a lease period of 5 (five) years. The analysis was carried out using an income approach with a discounted cash flow method. The market data comparison method produced a fair value of land of Rp44,488,329,000 or Rp202,584.22 per square meter. The discounted cash flow analysis used the assumption of a cost of capital of 7.39 percent calculated using the Capital Asset Pricing Model (CAPM), a cost of debt of 9.29 percent, with a risk-free rate of return of 6.805 percent, a beta of 0.745, a market risk of 7.38 percent, a discount rate of 7.99 percent and a growth rate of 2.51 percent. The fair value of land rent for 5 (five) years is IDR 11,046,292,000 with a lump sum payment up front.
Determinan Kecurangan Laporan Keuangan Melalui Fraud Hexagon pada Perusahaan BUMN yang Terdaftar Di BEI Putra, Moch. Bryan Mandala; Lutfi, Muhammad Ali; Rahayu, Dwi Puji
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 12 No 2 (2024): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59330/ojsmadani.v12i2.218

Abstract

This research uses the fraud hexagon model to detect potential fraud in annual financial reports in stateowned companies listed on the Indonesian stock exchange for the 2018-2022 period. The aim of the research is to reveal the possibility of potential financial report fraud in state-owned companies listed on the Indonesian stock exchange for the 2018-2022 period. Based on the results of data processing, the value of the coefficient of dilution (McFaddien Rsquaried) is only around 12.50%, so that the variables in this research are only able to provide an influence on this value and the rest is influenced by other variables for the 2018-2022 period. For shareholders, investors and creditors, using this methodology to identify fraudulent corporate financial reporting is very helpful.
Industri perikanan ANALISIS PROFITABILITAS PADA PT APM DI KECAMATAN MAYANGAN KOTA PROBOLINGGO JAWA TIMUR Rahma, Nia Nur Azizah; Intyas, Candra Adi
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 12 No 2 (2024): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59330/ojsmadani.v12i2.221

Abstract

Industri perikanan berperan strategis dalam perekonomian Indonesia, terutama di Kota Probolinggo, Jawa Timur. PT APM adalah perusahaan yang bergerak di bidang penyimpanan dingin (Cold Storage) dan pendinginan cepat (Air Blast Freezer), berlokasi di Kecamatan Mayangan. Penelitian ini menganalisis aspek teknis, manajerial, dan finansial PT APM untuk mengevaluasi efisiensi operasionalnya. Secara teknis, perusahaan menggunakan sistem cold storage dan air blast freezer untuk menjaga kualitas produk, dengan tiga tahapan produksi untuk pasar lokal, ekspor, dan metode pembekuan. Dari aspek manajerial, PT APM menerapkan empat fungsi utama dalam produksi: perencanaan, pengorganisasian, penggerakan, dan pengendalian. Namun, masih terdapat kendala dalam pengawasan dan efisiensi tenaga kerja. Dari sisi finansial, PT APM memiliki modal Rp8,68 miliar dengan keuntungan tahunan Rp1,86 miliar. Analisis Revenue Cost Ratio (R/C) sebesar 2 menunjukkan usaha yang menguntungkan, dengan Break Even Point (BEP) Rp877,77 juta dan rentabilitas 181%. Tantangan utama meliputi fluktuasi bahan baku dan perlunya peningkatan sistem pengawasan. Untuk mengatasi hal ini, perusahaan perlu memperluas kerja sama dengan pemasok, meningkatkan perawatan peralatan, serta mengoptimalkan pengawasan operasional.
Analisis Rasio Keuangan Pada Laporan Keuangan PT Mayora Indah Tbk Arundati, Alodia Apta; Sari, Anisa Rahma; Subhi, Muhammad Alwi; Najib, M Thoha Ainun
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 12 No 2 (2024): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59330/ojsmadani.v12i2.182

Abstract

The purpose of this study is to assess the capacity of Pt Mayora Indah Tbk in managing its company's finances from 2022 to 2023. One approach to financial statement analysis is the technique used to evaluate financial performance. The method used is quantitative descriptive, with secondary data sources. The method used in analyzing is quantitative descriptive. The ratios used in analyzing financial statements are liquidity ratio, solvency ratio, activity ratio and profitability ratio. The financial condition of PT. Mayora Indah Tbk for the 2022-2023 period is seen from its poor liquidity ratio. Due to the liquidity of PT. Mayora Indah Tbk is positioned far below industry standards. Based on the solvency ratio, it was found that the company's debt is still too high because it is positioned above industry standards. However, the Company is also able to provide its own capital because the capital obtained from creditors is positioned below industry standards. In addition, the interest that can be paid by the company can be declared good because it exceeds industry standards and the company in obtaining long-term debt. The company's activity ratio is in poor condition because the average value of working capital turnover, fixed asset turnover, and total asset turnover are considered to be below industry standards. The profitability ratio is still considered substandard because the net profit margin, return on investment, and return on equity are still below industry standards
ANALISIS PENGELOLAAN PIUTANG PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DI BPKAD KOTA MAGELANG PERIODE 2018-2022 Palupi, Rani Mulia; Fathah, Rigel Nurul
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 12 No 2 (2024): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59330/ojsmadani.v12i2.192

Abstract

Abstract : This study aims to analyze the management of Rural and Urban Land and and Building Tax receivables (PBB-P2) at the Regional Finance and Asset Management Agency of Magelang Municipality for the period 2018-2022. The research was qualitative research. Data were collected from interviews and reports of PBB-P2 for the period 2018-2022. Interviews were conducted using structured techniques with resource persons for the Head of Revenue Determination and Administration Sub-Division, Head of Reporting Sub-Division, Regional Tax and Retribution Analyst, and Head of Tax Registration and Data Collection Sub-Division. The data analysis technique used qualitative descriptive and data processing from interviews. The results of the study show that PBB-P2 receivables in Magelang Municipality have increased every year. Especially in 2020, 2021 to 2022. BPKAD Magelang Municipality has implemented several programs as an effort to collect PBB-P2 receivables but is still constrained by limited human resources and efforts to collect receivables are not intensive enough. Keywords : Tax Receivables, Land and Building Tax, Tax Receivables Management
STRATEGI PEMASARAN INKLUSIF UNTUK MENINGKATKAN PARTISIPASI UMKM PANGAN DALAM PROGRAM MAKAN BERGIZI GRATIS DI JAWA TENGAH Rohwiyati, Rohwiyati; Supheni, Indrian -
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 13 No 1 (2025): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59330/ojsmadani.v13i1.250

Abstract

This study aims to analyze the effect of inclusive marketing strategies on the participation of food MSMEs in the Free Nutritious Meal Program in Central Java, as well as its impact on the success of the program. A quantitative approach was adopted, involving 170 respondents from food-based MSMEs. Data were analyzed using SEM-PLS to examine validity, reliability, structural relationships, R², f², and Q² values. The results indicate that inclusive marketing strategies have a positive and significant influence on both MSME participation and program success. MSME participation was also found to mediate the relationship between inclusive marketing strategies and the success of the Free Nutritious Meal Program. The R² values show that 58% of MSME participation and 52% of program success are explained by the model. The effect size (f²) falls within the medium to large category, while the Q² values confirm strong predictive relevance. This research highlights the importance of collaboration, market access, empowerment, and innovation in actively involving MSMEs in the provision of nutritious food. The findings offer strategic recommendations for policymakers and stakeholders to strengthen sustainable program implementation.

Page 11 of 11 | Total Record : 106

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