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DONI HENDRA KURNIAWAN
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donihendrakurniawan@stienganjuk.ac.id
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INDONESIA
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI
ISSN : 23564946     EISSN : 24772119     DOI : -
Core Subject : Economy,
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
Pengaruh Extrinsic Reward terhadap Kepuasan Kerja Karyawan dengan Motivasi sebagai Variabel Mediasi (Studi pada Karyawan Restoran Mie Gacoan Surakarta) R Rohwiyati
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 7 No 2 (2019): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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Abstract

The problem of this study that job satisfaction is declining, this is indicated by the high level of absenteeism and labor turnover. This research aims to analyses (1) significance effect of extrinsic reward on employee motivation (2) significance effect of extrinsic reward on employee job satisfaction (3) significance effect of motivation on employee job satisfaction (4) effect of extrinsic reward on employee job satisfaction, through motivation as mediating variable. This research using samples of 93 employee of the Mie Gacoan Restaurant in Surakarta city. Data collecting with questionnaire technique through validity and reliability test. To test the hypothesis using path analysis. Findings (1) extrinsic reward has significance effect on motivation, (2) extrinsic reward has significance effect on employee job satisfaction, (3) motivation has significance effect on employee job satisfaction, (4) motivation mediates the effect of extrinsic reward on employee job satisfaction. The contribution of this research can be used as a leadership policy to pay more attention to extrinsic rewards that can increase employee motivation and job satisfaction. This research can contribute to the development of human resource literature and as a reference for similar research.
Pengaruh Kompensasi Terhadap Kinerja Karyawan Melalui Komitmen Organisasi Sebagai Variabel Mediasi (Study Pada Mitra Driver Go-Jek Di Surakarta) praptiestrini .
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 6 No 2 (2018): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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Abstract

The problem of this study is that the factor of compensation and decreasing employee commitment has an impact on declining employee performance, especially income of Gojek drivers. This research aims to analyses (1) significance effect of compensation on organizational commitment (2) significance effect of compensation on employee performance (3) significance effect of organizational commitment on employee performance (4) the effect of compensation on employee performance, through organizational commitment as the mediating variable. This research using samples of 100 drivers Go-jek in Surakarta city with accidental sampling technique. Data collecting with questionnaire technique through validity and reliability test. To test the hypothesis using path analysis. Findings (1) compensation has significance effect on organizational commitment. (2) compensation has significance effect on employee performance. (3) organizational commitment has significance effect on employee performance. (4) organizational commitment mediates of the effect compensation on employee performance. Contribution of this research can be used as policy of Gojek company to pay more attention of increasing compensation which can increase commitment and employee performance. This research can contribute to the development of human resource literature and as a reference for similar research.
Pengaruh Gaya Kepemimpinan Dan Kinerja Aparatur Pemerintah Desa Terhadap Kualitas Pelayanan Masyarakat Desa Ngumpul Kecamatan Bagor Kabupaten Nganjuk Juarinik Juarinik; Suparni Suparni
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 6 No 2 (2018): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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This research aims to find out if the leadership style and performance the influential Government Apparatus in a partial and simultaneous to the quality of Ngumpul Village and subdistrict community service Bagor Nganjuk Regency.In this study only reveal the influence of leadership styles and the village government performance against quality community service Village Ngumpul, district Bagor, Nganjuk Regency, then research that identified the leadership style that is intended a leader to provide direction to subordinates, poorly understood by a leader that governs employee is a difficult and complex case, community/public trust towards the Government or bureaucratic performance decline since complaints and complaints from the public against the Ministry.This proves that the quality of public services is an important component to look for in the public service and the need for unification of directions and view as a guideline or reference in carrying out the task of good managerial or operational in an effort to increase the capabilities of employees aiming to improve the performance impact on the improvement of community service. This type of research using quantitative methods with the approach of the survey. The population used in this research is the ngumpul village community composed of 8 hamlets, samples used as many as 94 responde a later analysis using multiple linear regression analysis and hypothesis testing in partial test with t and simultaneous hypothesis testing with test F. The results in this study concluded that the leadership style and the performance of the apparatus is partially positive effect to the quality of community service in the village of Ngumpul, district Bagor, Nganjuk attested to the value t calculate larger from the t table and its significance less than 0.05.2) Style of leadership and influential apparatus simultaneous performance of the quality community service in the village of Ngumpul, district Bagor, Nganjuk attested to the value of F is greater than the count F table and its significance less than 0.05.
Analisis Pengaruh Motivasi Kerja, Lingkungan Kerja, dan Pemberian Upah terhadap Kinerja Karyawan (Studi Kasus pada Rumah Sakit Umum Daerah Gambiran Kota Kediri) Kasih Rahayu; Eni Srihastuti; M Alfa Ni’am
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 6 No 2 (2018): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh motivasi kerja, lingkungan kerja dan pemberian upah terhadap kinerja karyawan pada Rumah Sakit Umum Daerah Gambiran Kota. Metode penelitian yang dilakukan adalah metode kuantitatif. Metode pemilihan sampel dalam penelitian ini yaitu probability sampling. Teknik analisis data menggunakan uji validitas, uji reliabilitas, uji asumsi klasik, uji regersi linier berganda, analisis koefisiensi determinasi, uji f dan uji t. Hasil penelitian ini menunjukkan bahwa: 1) Motivasi kerja, lingkungan kerja dan pemberian upah berpengaruh secara simultan terhadap kinerja karyawan. 2) Secara parsial terdapat pengaruh positif dan signifikan antara motivasi kerja terhadap kinerja karyawan, dari hasil uji t hitung sebesar 16,331 dengan signifikansi 0,000. 3) Pengaruh yang positif dan signifikan antara lingkungan kerja terhadap kinerja karyawan, dari hasil uji t hitung sebesar 5,593 dengan signifikansi 0,000. 4) Pengaruh yang positif dan signifikan antara pemberian upah terhadap kinerja karyawan, dari hasil uji t hitung sebesar 3,609 dengan signifikansi 0,000. 5) Yang paling dominan adalah variabel motivasi kerja berpengaruh terhadap kinerja karyawan dengan nilai beta sebesar 0,676.
Upaya Revitalisasi Pasar Tradisional Melalui Pembenahan Faktor Internal Dan Eksternal Pasar Wage Di Nganjuk Yucky Ginawanti; Prasetya Tri Mahendra
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 7 No 1 (2019): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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The market Wage Nganjuk is a market that has potential is quite high because of its location, so that it becomes the choice of people to shop at the market. Competition with modern markets, dirty, uncomfortable, and minimal facilities is a weakness that is owned by the traditional market.The purpose of this research is to know the strategies of the market Wage Nganjuk in managing traditional market in Nganjuk Regency Surabaya.The methods used in this study is a qualitative approach using the method.This research uses the theory that is based on the factors that influence the strategy analysis (SWOT) according to the theory of Hunger.Those factors are Strengths, Industry, Opportunities, Threats. data collection Techniques used are interviews, observation.Data analysis techniques using interactive analysis techniques, Miles and Huberman.Research results show that the strategy of Market Wage Nganjuk is still not optimal.That is because the lack of supporting infrastructure means still and parking lot in overcoming bottlenecks, it is still the lack of facilities to accommodate the market traders selling in the street in the market, lack of socialization or guidance on a regular basis to the traders.
Pengaruh Umur Listing, Leverage, Profitabilitas dan Reputasi Auditor Terhadap Internet Financial Reporting : Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2018 Gabriela Madeleine Nurani R; Sri Hanggana
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 8 No 1 (2020): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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This Study aims to examine the effect between listing age, leverage, profitabillity, and auditor reputation on internet financial reporting by manufacturing firms listed on official market of the Indonesian Stock Exchange (ISE) 2018. The final data collected for this study is a total of 125 samples over a year. Data analysis in this study used multiple regression analysis. The results indicate a significant positive association between auditor reputation and internet financial reporting. However the firm age, leverage, and profitabillity do not have a significant association on internet financial reporting.
Persepsi Etika Atas Tax Evasion Dan Tax Avoidance BagiWajib Pajak Orang Pribadi Di Sukoharjo Anisa Hardianingrum; Juliati Juliati
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 8 No 1 (2020): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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This research aims to examine differences in ethical perceptions of tax evasion and tax evasion for employee and non-employee taxpayers who are subjected to a self-assessment and withholding tax collection system in the Sukoharjo region. This research adopted Putri's study (2015). Objectives and areas of observation differ from Putri's research (2015). The research sample is taken with a purposive sampling technique, the sample (respondent) are selected with the criteria as an individual taxpayer whose tax collection system is a self assessment for non-employees or withholding for employees. The total sample in this study were 100 respondents. Data is taken by distributing questionnaires to selected respondents. The research method is conducted with descriptive quantitative statistics. The hypothesis is analyzed with the Mann Whitney test because the data obtained are not normally distributed in the Shapiro Wilk normality test. The results of the study revealed a difference between ethical perceptions of tax evasion and tax avoidance for employees and non-employees taxpayers.
Pengaruh Profitabilitas, Ukuran Perusahaan, Umur Perusahaan, Ukuran KAP, dan Opini Audit Terhadap Audit Report Lag (studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018) Muhammad Fikri Hendrawan; Trisninik Ratih Wulandari
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 8 No 1 (2020): Jurnal Akuntansi dan Manajemen Mutiara Madani
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Audit report lag is the time span between the date of the financial statements until the completion of fieldwork. Financial statements must be published in a timely manner, because the information is very relevant in decision making. This study is intended to analyze the impact of company size, profitability, company age, audit opinion and KAP size on audit report lag in Manufacturing companies listed on the Indonesian Stock Exchange in 2016-2018. The data used consisted of 288 samples. The analytical method used is using multiple linear regression analysis. The results obtained are audit report lag influenced by profitability and age of the company, but not influenced by KAP size, company size, and audit opinion.
Analisis Faktor-faktor Yang Mempengaruhi Kemandirian Keuangan Pemerintah Daerah Sebagai Penguatan Desentralisasi Fiskal (studi Pada Pemerintah Daerah Provinsi Di Indonesia Tahun 2014-2018) Inez Novindriastuti; Nasyiah Hasanah Purnomowati
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 8 No 1 (2020): Jurnal Akuntansi dan Manajemen Mutiara Madani
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Penelitian memiliki tujuan untuk mengetahui pengaruh Proporsi Belanja Modal, Kemakmuran, dan Jumlah BUMD terhadap Kemandirian Keuangan Daerah pada Pemerintah Daerah Provinsi. Populasi dan sampel dalam penelitian ini adalah 34 Pemerintah Daerah Provinsi di Indonesia dengan periode penelitian tahun 2014-2018. Metode pengambilan sampel menggunakan sampling jenuh (sensus) sehingga diperoleh 170 observasi. Metode penelitian dan pengujian hipotesis menggunakan analisis regresi linier berganda. Penelitian ini menggunakan data sekunder yang berupa Laporan Realisasi APBD Pemerintah Provinsi di Indonesia tahun anggaran 2014-2018 yang diterbitkan oleh DJPK serta data statistik yang diterbitkan oleh BPS. Hasil penelitian ini menunjukkan variabel proporsi belanja modal berpengaruh secara negatif terhadap kemandirian keuangan daerah. Kemakmuran berpengaruh positif terhadap kemandirian keuangan daerah. Sedangkan jumlah BUMD juga berpengaruh positif terhadap kemandirian keuangan daerah.
Sistem Pengendalian Intern Terhadap Kinerja Inspektorat Made wedaswari; Rahmawati Rahmawati
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 8 No 1 (2020): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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Penelitian ini bertujuan mengetahui seberapa pengaruh role stress, burnout dan sistem pengendalian intern terhadap kinerja auditor internal. Penelitian ini dilakukan pada Inspektorat Daerah di Karisidenan Surakarta. Populasi dalam penelitian ini yaitu seluruh auditor internal yang bekerja pada Inspektorat Daerah di Karisidenan Surakarta yang meliputi Kabupaten Surakarta, Boyolali, Sukoharjo, Karanganyar, Wonogiri, Sragen dan Klaten . Teknik pengambilan sampel yang digunakan adalah purposive sampling, dengan jumlah responden sebanyak 60 orang. Sumber data dalam penelitian ini adalah data primer. Data dikumpulkan dengan menggunakan metode survey melalui penyebaran kuesioner secara langsung. Metode analisis data yang digunakan yaitu analisis regresi linier berganda dan pengujian data yang dilakukan dengan dibantu oleh program SPSS. Hasil penelitian menunjukkan bahwa (1) role stress berpengaruh negatif terhadap kinerja auditor internal, (2) burnout berpengaruh negatif terhadap kinerja auditor internal (3) sistem pengendalian internal pemerintah berpengaruh positif terhadap kinerja auditor internal. Meningkatnya role stress dan burnout akan menurunkan kinerja auditor internal sedangkan meningkatnya SPIP akan meningkatkan pula kinerja auditor internal.

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