cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
DONI HENDRA KURNIAWAN
Contact Email
donihendrakurniawan@stienganjuk.ac.id
Phone
-
Journal Mail Official
jurnal@stienganjuk.ac.id
Editorial Address
-
Location
Kab. nganjuk,
Jawa timur
INDONESIA
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
 2   3   4   5   6 
Analisis Faktor – Faktor Yang Mempengaruhi Nasabah Dalam Keputusan Menabung Di Bank ( Studi Khasus Pada PD. BKK EROMOKO Cabang Nguntoronadi Kabupaten Wonogiri ) Caery Pambudi; Juni Trisnowati; Erni Widiastuti; Muflik Malikun; Karunia Budiwati
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 6 No 1 (2018): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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

Abstract

Dalam penelitian ini penulis mempunyai tujuan untuk mengetahui faktor-faktor yang mempengaruhi nasabah dalam keputusan menabung di Bank (study khasus di PD. BKK Eromoko, Cabang Nguntoronadi, Wonogiri). Adapun faktor-faktor yang mempengaruhi keputusan menabung yaitu, Pelayanan, Hadiah, dan Jaminan. Dengan demikian penulis ingin mengetahui pengaruh pelayanan, hadiah dan jaminan terhadap keputusan menabung di bank secara parsial maupun secara simultan. Hipotesis dalam penelitian ini adalah diduga pengaruh pelayanan, hadiah dan jaminan terhadap keputusan menabung berpengaruh signifikan terhadap keputusan menabung di bank PD. BKK Eromoko cabang Nguntoronadi, Wonogiri baik secara parsial maupun secara simultan.Hasil analisa dalam penelitian ini dapat disimpulkan bahwa Pelayanan, Hadiah dan Jaminan berpengaruh positif signifikan terhadap keputusan menabung di bank PD. BKK Eromoko cabang Nguntoronadi, Wonogiri baik secara parsial maupun secara simultan. Data yang diperlukan dalam penelitian ini adalah data primer yang diperoleh dengan metode kuisioner dari populasi sebanyak 97 responden. Analisi data yang digunakan dalam penelitian ini adalah uji regresi liner berganda, uji t, uji f dan koefisien determinasi.
Pengaruh Corporate Governance terhadap Corporate Social Disclosure pada Sektor Perbankan Konvensional di Indonesia Tahun 2013-2017 Adnina Fitri Hidayati; Sri suranta
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 6 No 2 (2018): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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

Abstract

This purpose of the research is to examine the effect of Corporate Governance on Corporate Social Disclosure (CSD). GRI G4 is used to measure Corporate Social Disclosure. In this research corporate governance is represented by the size of the board of commissioners, the proportion of independent board of commissioners, and the gender diversity of the board. The sample in this research is all conventional banking in Indonesia through 2013-2017. The sampling technique uses purposive sampling method. The results of multiple linear regression found that the size of the board of commissioners and the proportion of independent commissioners had a positive effect on Corporate Social Disclosure (CSD). While the diversity of board gender and company size (control variable) does not affect Corporate Social Disclosure (CSD).
Pengaruh Kecakapan Manajerial, Good Corporate Governance Dan Book Tax Differences Terhadap Kualitas Laba Perbankan Di Indonesia Ando Suryo Wicaksono; Isna Putri Rahmawati
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 7 No 2 (2019): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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

Abstract

The purpose of this research was to find out relationship between managerial ability, good corporate governance and book tax differences with earnings quality on of conventional banking industry. Samples were selected by purposive sampling using criteria conventional banks which listing in Indonesia Stock Exchange during 2014-2017. This research showed that GCG had positive signifficant effect on earnings quality, while managerial ability and book tax differences had no signifficant effect on earnings quality. This research analyzed firm size as control variabel, which showed negative effect on earnings quality.
Ig-score, Investment Account Holders, Jumlah Dewan Komisaris Independen, Dan Corporate Social Responsibility Pada Perbankan Syariah Yang Terdapat Di Indonesia Charatunnisa Charatunnisa; Muthmainah Muthmainah
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 7 No 2 (2019): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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

Abstract

This study aims to find out and obtain empirical evidence whether there are factors that influence the level of disclosure of Corporate Social Responsibility in Islamic banking in Indonesia. The researcher performed an independent variable in the form of Islamic Governance Score, Investment Account Holder, and the number of Independent Board of Commissioners did have an influence on the dependent variable Corporate Social Responsibility with control variables with multiple company sizes calculated based on total assets. Disclosure of CSR in sharia banking is measured using a disclosure index found in AAOIFI, IG-Score is calculated based on scoring on several indicators, IAH is calculated based on total temporary syirkah funds divided by total equity and the Number of Independent Commissioners is calculated by comparing the total Independent Commissioners and the entire Board Commissioner. This study uses a sample of 61 observations from companies registered with the OJK in the period 2013-2017. The results of the study provide empirical evidence that the Islamic Governance Score negatively affects the level of disclosure of Corporate Social Responsibility, Investment Account Holder has a positive effect on the level of disclosure of Corporate Social Responsibility and the Number of Independent Commissioners does not affect the level of disclosure of Corporate Social Responsibility in Islamic banking in Indonesia . Based on the results of this study, it implies that with the positive influence of Investment Account Holders on Corporate Social Responsibility companies can better monitor and increase investment efficiently and the resulting implications can also be beneficial for the government so that it can oversee Corporate Social Responsibility activities.
Peran Penting Aspek-aspek Tata Kelola Perusahaan Dalam Meningkatkan Tingkat Pengungkapan Wajib Laporan Keuangan (Studi Pada Perusahaan Sektor Pertambangan Di Indonesia) muhammmad yusuf akbar Alfatta; Sulardi Sulardi
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 7 No 1 (2019): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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

Abstract

The influence of corporate governance aspects on mandatory disclosure financial report in Indonesia will be examined in this study to provide relevant information about it. The corporate governance aspects measured by number of commissioner member, independent commissioners proportion, president commissioner educational background, number of director member, independent directors proportion, and audit commitee member. All mining industry companies from 2014 to 2016 hich are listed on the Indonesia Stock Exchange (BEI) will be used on this study as population data. Secondary data obtained from financial reports and annual reports of 36 mining industry companies from 2014-2016. The results from multiple regression analysis in this study prove that the number of commissioner member and president commissioner educational background gives positive and significant effect to the mandatory disclosure level of financial statements of mining industry companies in Indonesia. This Results can be used by government agencies to evaluate the regulation of mandatory disclosure. In addition, the results from this study also can be used by companies to improve supervision related to corporate governance. Limitations in this study is the sample data used can not represent these results in other sectors companies.
Pengaruh Kompensasi Rugi Fiskal, Profitabilitas, Proporsi Dewan Komisaris Independen, dan Ukuran Perusahaan Terhadap Tax Avoidance dania ervina ervina; Trisninik Ratih Wulandari
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 7 No 1 (2019): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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

Abstract

This study purposes to determine effect of fiscal loss compensation, profitability, proportion of independent commissioners and firm size to tax avoidance as measured using CETR. In this study, populations used mining companies listed on the Indonesia Stock Exchange during 2015-2017, the research samples obtained amounted to 51 companies during the period. The statistical tool used in this research is Eviews Vers 10 program in testing multiple linear regression. The results of this study found that in mining companies the proportion of independent commissioners has a significant positive effect on tax avoidance. Compensation of fiscal loss and firm size have a negative effect on tax avoidance, and profitability measured using ROA has no significant effect on tax avoidance.
Faktor-faktor Yang Mempengaruhi Pengungkapan Lingkungan Pada Perusahaan BUMN Dan BUMS Hafid Nur Hidayat; Christiyaningsih Budiwati
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 7 No 1 (2019): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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

Abstract

The purposes of this research is to analyze factors that affect environtmental disclosure to SOE and POE during 2014-2017. There are several factors that affect the environmental disclosure of the company. These factors are environmental performance, profitability, leverage, ROA, and firm size. The sample used was 46 companies that listed in Indonesia Stock Exchange during 2014–2017 with several selection criteria. This research used multiple regression analysis. The result shows that environmental performance and firm size has positive effect in SOE and POE environmental disclosure. While profitability, leverage, and ROA has negative effect in SOE and POE environmental disclosure.
Pengaruh Struktur Good Corporate Governance Terhadap Kinerja Keuangan Bank Perkreditan Rakyat (studi Kasus Pada Bpr Di Provinsi Jawa Barat Periode 2017) Euodia Pracinthea; Djuminah Djuminah
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 7 No 2 (2019): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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

Abstract

BPR’s financial performance has been continuously improved, one of which is by intensifying GCG (good corporate governance) implementation. GCG is considered capable of being a means for BPR to maintain the continuity of BPR operations and to minimize the level of liquidation phenomenon continues today. The purpose of this study is to know the impact or the influence of GCG structure on the BPR’s performance as measured by the ROA .The secondary data is used,. The results of this study is BPR governance’s structure that’s proxied by the number of directors has a positive significant impact on ROA, but managerial ownership and institutional ownership and the number of commissioners do not have a significant effect.
Manfaat Pengaruh Penggunaan Laba Dan Arus Kas Untuk Memprediksi Financial Distress Bagas Hanindyo S; Arum Kusumaningdyah
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 7 No 1 (2019): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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

Abstract

The purpose of the research is to find out empirically about the influence of earnings before tax and cash flows from operating activities of companies on the conditions of financial distress in manufacturing companies listed on the Indonesia Stock Exchange 2013-2016. The measurement of financial distress in this study is proxied to be two, namely earning before tax and cash flow from operating activities. The sample in this study is 144 of the 560 manufacturing company data listed on the Indonesia Stock Exchange 2013-2016. The data used in this study are secondary data derived from annual reports and sustainability reports of company. The results of this study indicate that earnings before tax have a positive and significant effect on detecting corporate financial distress While the cash flow from operating activities has a significant negative effect to detect financial distress conditions
Penilaian Tingkat Kesehatan Koperasi Simpan Pinjam Kopwan di Kabupaten Nganjuk Dwi Kartikasari; Dwi Puji Rahayu
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 6 No 2 (2018): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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

Abstract

The purpose of this study was to determine the health level of Kopwan savings and loan cooperatives in Nganjuk Regency in terms of capital aspects, quality of earning assets, and liquidity. This type of research is qualitative descriptive research. The population of this study were all KSPs in the Nganjuk Regency area. The samples studied were 10 KSPs spread across several sub-districts in the Nganjuk Regency. The data used were the accountability reports of the KSP supervisors and supervisors. Data analysis was performed to calculate the health aspects of capital aspects, productive asset quality, and liquidity according to the guidelines of the Deputy Regulation of the Ministry of Cooperatives and SMEs Supervision Number 06 of 2016. The results of this study indicate that the level of soundness of the capital aspect, all KSPs (100%) have sound capital. all Kopwan, namely as many as 9 KSPs (90%) have unhealthy productive asset quality. The health level of the liquidity aspect, almost all KSPs, namely 8 KSPs (80%) have unhealthy liquidity. It is recommended that KSP always pay attention to cooperative health in the fields of finance, especially in aspects of prod asset quality uctive and liquidity

Page 4 of 11 | Total Record : 106

 2   3   4   5   6 

Filter by Year

2014 2025


Reset
Filter By Issues
All Issue Vol 13 No 1 (2025): Jurnal Akuntansi dan Manajemen Mutiara Madani Vol 12 No 2 (2024): Jurnal Akuntansi dan Manajemen Mutiara Madani Vol 12 No 1 (2024): Jurnal Akuntansi dan Manajemen Mutiara Madani Vol 11 No 2 (2023): Jurnal Akuntansi dan Manajemen Mutiara Madani Vol 11 No 1 (2023): Jurnal Akuntansi dan Manajemen Mutiara Madani Vol 10 No 2 (2022): Jurnal Akuntansi dan Manajemen Mutiara Madani Vol 10 No 1 (2022): Jurnal Akuntansi dan Manajemen Mutiara Madani Vol 9 No 1 (2021): Jurnal Akuntansi dan Manajemen Mutiara Madani Vol 9 No 2 (2021): Jurnal Akuntansi dan Manajemen Mutiara Madani Vol 8 No 2 (2020): Jurnal Akuntansi dan Manajemen Mutiara Madani Vol 8 No 1 (2020): Jurnal Akuntansi dan Manajemen Mutiara Madani Vol 7 No 2 (2019): Jurnal Akuntansi dan Manajemen Mutiara Madani Vol 7 No 1 (2019): Jurnal Akuntansi dan Manajemen Mutiara Madani Vol 6 No 2 (2018): Jurnal Akuntansi dan Manajemen Mutiara Madani Vol 6 No 1 (2018): Jurnal Akuntansi dan Manajemen Mutiara Madani Vol 5 No 2 (2017) Vol 4 No 1 (2017) Vol 3 No 1 (2016) Vol 1 No 1 (2014) More Issue