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Contact Name
DONI HENDRA KURNIAWAN
Contact Email
donihendrakurniawan@stienganjuk.ac.id
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jurnal@stienganjuk.ac.id
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Kab. nganjuk,
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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 Kualitas Produk Terhadap Kepuasan Pelanggan Di Camilkoeyy Mohammad Andri Yani; Mufiddatul Khasanah; Saniatur Rizqiyah; Soesilawati Soema Atmadja
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 9 No 1 (2021): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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Abstract

Kualitas produk ialah suatu benda ataupun jasa yang diperoleh serta membagikan nilai kualitas yang besar buat penuhi kebutuhan warga. Yang melatar belakang Penelitian ini merupakan ketertarikan periset untuk mengenali apakah ada pengaruh kualitas produk terhadap kepuasan pelanggan di Camilkoeyy. Penelitian ini memakai tata cara kuantitatif dengan pendekatan survey dan wawancara kepuasan pelanggan. untuk mendukung Penelitian, informasi diambil dari kuisoner kualitas produk serta kepuasan pelanggan. Populasi dalam Penelitian ini sebanyak 50 pelanggan. Informasi Penelitian yang dianalisis dengan memakai model regresi linier simpel memakai SPSS tipe 25 yang menciptakan persamaan regresi Y= 4, 089+ 0, 669X. Kesimpulan dari riset ini diperoleh terdapatnya pengaruh yang signifikan antar kualitas produk terhadap kepuasan pelanggan Camilkoeyy, yang berarti apabila kualitas yang diberikan terus menjadi baik, hingga semakinn bertambah pula kepuasan pelanggan terhadap sesuatu produk tersebut.
Analisa Efektivitas Pajak Bumi dan Bangunan untuk Meningkatkan Pendapatan Asli Daerah di Kabupaten Nganjuk Tahun 2014 -2018 Supraptianik Supraptianik; Dwi Puji Rahayu; Ambarwati Ambarwati; Devi Kusumawardani
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 9 No 1 (2021): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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Abstract

The purpose of this study is : (1) to find out the effectiveness of land and building tax to increase local revenue in Nganjuk district. (2) to find out the supporting factors in land and building taxes on the increase in local original income in Nganjuk Regency. (3)to find out the inhibiting factors in of land and building tax on the increase of local original income in Nganjuk Regency. This research is primary and secondary research with qualitative methods. This study is the result of an analysis of the effectiveness of the report on the realization of the land and building tax regarding the increase in local revenue from the Nganjuk Regional Revenue Agency. The size of the data taken by researchers that is for four years from 2014 to 2018 is calculated by the effectiveness method according to Abdul Halim (2008:234) if what is achieved is at least one year 100%, the ratio of effectiviness is getting better,meaning that the more effective the land and building tax. The result of the study showed that the level of effectiveness of the Nganjuk district land and building tax as a whole as seen from the average each year was effective. The highest effecteness occurred in 2018 amounting to 1044,46% while the lowest in 2015 was 34,23%.
Peran Moderasi Pengendalian Internal Untuk Audit Operasional Dalam Mempengaruhi Kinerja Karyawan Wimba Respatia
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 9 No 1 (2021): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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Abstract

This study aims to prove empirically: (1) the effect of operational audit on employee performance, and (2) the moderating role of internal control in influecing operational audit to employee performance. The research was conducted at BKM Surabaya City. data obtained through a questionnaire. 39 questionnaires that can be analyzed. Data analysis techniques used: response bias test, descriptive statistics, classical assumption test and multiple regression analysis. research findings include: (1) Operational audit has a positive effect on employee performance, (2) internal control positive effect on employee performance, and (3) internal control weakens operational audit influence on employee performance.
Analisis Pengaruh Kesadaran, Tingkat Pengetahuan dan Tingkat Pendidikan terhadap Kepatuhan Wajib Pajak Orang Pribadi dalam Melaporkan PPH 21 Orang Pribadi pada PT. East Wellsum Devi Kusumawardhani; Mulyani Mulyani
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 9 No 2 (2021): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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Abstract

Indonesia merupakan negara yang memiliki berbagai kekayaan sumber daya, tetapi saat ini Indonesia belum mampu memaksimalkan sumber daya tersebut. Salah satu sumber pendapatan negara terbesar adalah penerimaan pajak (Titis Wahyu Adi,2018). Menurut Badan Pusat Statistik Republik Indonesia yang telah diterbitkan,setiap tahunnya terjadi peningkatan penerimaan pajak.Pada tahun 2013 sebesar Rp.1.192.994 milyar,tahun 2014 Rp.1.280.389 milyar,tahun 2015 sebesar Rp.1.379.992 milyar dan tahun 2016 Rp.1.546.665 milyar. Pajak digunakan oleh pemerintah untuk operasional negara, subsidi dan juga untuk pembiayaan pembangunan nasional. Hal ini dilakukan pemerintah untuk mensejahterahkan masyarakat. Namun, dalam upaya pencapaian tujuan pajak tidak selalu berjalan lancar karena dipengaruhi oleh kesadaran,pengetahuan wajib pajak dan pendidikan dalam menaati kewajiban perpajakannya( Youngky Aziz Purnady, 2020 ).
Analisis Faktor-Faktor Yang Memotivasi Mahasiswa Berwirausaha Hendrik Nurhantoro; Subagijo Subagijo
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 10 No 1 (2022): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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Abstract

Being entrepreneurial is one of a very promising alternative for students who will be faced with the difficulty of finding a job. To know the spirit of entrepreneurship among the students, then the thing to know is the factors that influence students motivation to entrepreneurship. Population used in this research is S1 Accounting and Management STIE Nganjuk students. The number of samples in this study is 74 peoples. In this research is done by regression method, where to reach the first goal is to analyze the influence of independent variables that is self-success in entrepreneurship, tolerance of risk, and desire to feel freedom in working on the dependent variable is entrepreneurship desire. The results of this study indicate that all independent variables, namely self-success in entrepreneurship, tolerance of risk, and the desire to feel freedom in work have a positive and significant impact on student motivation to entrepreneurship.
Pengaruh Kualitas Layanan Dan Harga Terhadap Kepuasan Pengguna Jaringan Speedy Telkom Di Kota Nganjuk Rendi Setiawan; Suparni Suparni
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 10 No 1 (2022): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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Consumer behavior is closely related to the purchase decision. Quality of service is something that is able to fulfill the desire or needs of the customer to know the wants and needs of the consumer. Price has two main role in buyer decision process, that is role of allocation and information information. The purpose of this research is to prove and explain the influence of service quality and price simultaneously to user satisfaction using Telkom speedy service in Nganjuk area. The type of research used in this research is asosoatif research with quantitative approach. Type and source of research data in the form of primary and secondary data. Data collection techniques are questionnaires distributed to 75 respondents including households, teachers, cafes, private (agency office) using Slovin formula. Data analysis technique using multiple linear rgrensi analysis using statistic t test to test partially and F significance test for simultaneous washing The results of this study prove that (1) service quality partially influence on consumer decisions using Telkom services speedy. This means that the first hypothesis is acceptable and verifiable (2) the price has a partial effect on the consumer's decision to use telkom speedy service in the Nganjuk area. Means that the second hypothesis can be accepted and can be proven kebenaranya (3) User satisfaction simultaneously affect the consumer decisions using Telkom speedy service in the area nganjuk. This means that the third hypothesis is acceptable and can be proven to be true.
Analisis Pelaksanaan Sistem Prosedur Pengeluaran Kas Sekretariat DPRD Kota Magelang Abim Aulya; Suci Nasehati Sunaningsih
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 9 No 2 (2021): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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Cash disbursement is a series of funding incurred for activities that have benefits for agencies. The purpose of this study is to know the system of cash disbursement procedures at the Magelang City DPRD Secretariat Office. The object of this study is the Secretariat of the Magelang City DPRD. This research uses a descriptive method that aims to reveal facts, circumstances, phenomena that actually occur by comparing the systems and procedures for cash disbursements in the DPRD Secretariat with the concepts of effectiveness of cash disbursements that are theoretically studied. The obstacle faced during the cash disbursement process is the incomplete letter of accountability (SPJ) submitted for cash disbursement Keywords : System, State finance, Cash disbursemen
Pengaruh Ukuran Perusahaan, Beban Pajak Tangguhan, Aset Pajak Tangguhan, Perencanaan Pajak, Dan Leverage Terhadap Manajemen Laba Tutut Tribuana Wati; Anna Sumaryati
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 10 No 1 (2022): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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Abstract

Kajian ini bermaksud mengidentifikasi dampak ukuran perusahaan, beban pajak tangguhan, aset pajak tangguhan, perencanaan pajak, dan leverage pada manajemen laba. Obyek dari kajian ini yaitu perusahan manufaktur yang terhimpun di BEI di periode 2017-2019. Kajian ini memakai pendekatan deskriptif kuantitatif. Dalam pengambilan sempel pada kajian ini memakai teknik purposive sampling. Atas dasar patokan yang telah disepakati terdapat 38 perusahaan manufaktur yang terhimpun di BEI periode 2017-2019. Teknik kajian data yang dipakai ialah uji asumsi klasik, uji signifikansi, koefesien determinasi, dan kajian regresi linier berganda. Hasil kajian ini memaparkan ukuran perusahaan berpengaruh positif pada pengelolaan laba, beban pajak tangguhan tak berdampak positif pada manajemen laba, aset pajak tangguhan tak berdampak positif pada manajemen laba, perencanaan pajak berdampak positif pada manajemen laba sedangkan, leverage tak berdampak positif pada manajemen laba.
Pengaruh Kepemilikan Manajerial Dan Profitabilitas Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility Sebagai Moderasi Muchamad Aprillia Salas
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 10 No 1 (2022): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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Abstract

Firm value is an investor's perception of the company's success which is associated with stock prices. Several things that affect the value of the company include managerial share ownership, profitability, and corporate social responsibility. This study aims to analyze the effect of managerial ownership and profitability on firm value with corporate social responsibility as moderating. The population in this study were all mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 to 2019. The number of samples in this study was 105 companies with 132 observational data. Sampling was carried out using purposive sampling and outlier methods, namely by using certain criteria and selection on the data for sample selection. The data analysis technique used in this research is Moderated Regression Analysis (MRA). Based on the results of this study indicate that managerial ownership and profitability have a significant effect on firm value. Based on the results of the study, it was also found that corporate social responsibility could not moderate managerial ownership and profitability on firm value.
Pengaruh Harga Diskon, Citra Merek, dan Kualitas Produk Terhadap Impulse Buying Pembelian Di Shopee Hendra Cipta; Lia Wdiyawati; Iwang Suwangsih
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 9 No 2 (2021): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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Abstract

The purpose of this study was to determine the effect of discount prices, brand image and product quality on impulse buying, which is an unplanned purchase action. The population of this research is the 7th semester students of STIE Mahardhika Surabaya who have made purchases at Shopee as many as 902, while the number of samples is 90 respondents. The results of this study are that there is an effect of discount prices on impulse buying, but there is no influence of brand image on impulse buying, as well as no effect of product quality on impulse buying partially. Meanwhile, there is a simultaneous correlation between the X variable and the Y variable.

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