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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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Pelaksanaan Prosedur Audit Dana Kampanye di Masa Pandemi Covid-19: Studi Kasus pada Kantor Akuntan Publik Wartono & Rekan Nadhila Mutiara Al Husna; Agus Budiatmanto
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

Penelitian ini bertujuan untuk mengetahui pelaksanaan prosedur audit dana kampanye di masa Pandemi Covid-19 dan mengevaluasi kesesuaiannya dengan standar mutu yang berlaku. Studi kasus dilakukan pada Kantor Akuntan Publik (KAP) Wartono & Rekan yang mendapatkan peringkat 10 KAP dengan klien terbesar pada pelaksanaan audit dana kampanye di tahun 2020 saat pandemi sedang berlangsung. Sumber data didapatkan dari hasil wawancara terhadap managing partner, ketua tim pelaksana audit, dan anggota auditor dana kampanye KAP Wartono & Rekan. Data lain yang dikumpulkan seperti profil perusahaan, struktur organisasi, surat perikatan, prosedur pelaksanaan, laporan audit, dan dokumentasi lainnya. Hasil penelitian didapatkan bahwa selama masa pandemi Covid-19, KAP Wartono & Rekan tidak melakukan kunjungan secara langsung kepada klien yang bersangkutan. Perencanaan audit dana kampanye, pemerolehan laporan dana kampanye, dan pelaporan audit dana kampanye dilakukan dengan aplikasi terintegrasi Sistem Informasi Kantor Akuntan Publik (SIKAP). Pada tahap pelaporan auditor, KAP Wartono & Rekan telah mengacu pada Peraturan KPU dan Standar Audit yang berlaku.
Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak Aulia Rahmah Sari; Eko Arief Sudaryono
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

This study aims to provide empirical evidence regarding the effect of company size, profitability, leverage, and sales growth on tax avoidance. The population in this study is mining companies listed on the Indonesia Stock Exchange in the period 2017-2019. The sampling technique in this study using technique purposive sampling to obtain 15 companies with a total of 45 observations. Researchers used Eviews 9 software in analyzing the data in this study. Tax avoidance in this study was measured using the proxy cash effective tax rate (CETR). The regression equation analyzed is the multiple regression equation. The results of this study indicate that simultaneously company size, profitability, leverage, and sales growth have an effect on tax avoidance. Partially company size, profitability, and leverage have no effect on tax avoidance, while sales growth has a significant positive effect on tax avoidance.
Pengaruh Kualitas Produk, Harga Dan Promosi Terhadap Keputusan Pembelian Pada Marketplace Shopee (Studi Kasus Pada Masyarakat Solo Raya Tahun 2022) Rohwiyati Rohwiyati; Sulistya Sulistya
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

This study aims to determine the effect of product quality, price, and promotion on Shopee marketplace purchasing decisions in the Solo Raya community, either partially or simultaneously. The research method used in this research is descriptive quantitative. The sampling used in this research is using the Non-Probability Purposive Sampling method. The number of samples studied was 100 respondents who were Shopee marketplace users who had made purchases more than 2 times. The data analysis technique used in this research is the classical assumption test, multiple linear regression test, t-test, f test, and the coefficient of determination test. The results of this study indicate that product quality has a partial effect on purchasing decisions, price partially affects purchasing decisions and promotions partially affect purchasing decisions. The four variables simultaneously have a significant effect on purchasing decisions.
The Effect of Service Quality, Promotion, and Location on Customer Satisfaction of Bakmi Jawa Pak Ijan Kontjer 2 Mojolaban Districrt Sukoharjo 2022 Rohwiyati Rohwiyati; Indrian Supheni
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

This study aims to determine the effect of service quality, promotion and location on customer satisfaction Bakmi Jawa Pak Ijan Kontjer 2 either partially or simultaneously. The variables of service quality (X1), promotion (X2), location (X3), and customer satisfaction (Y), were measured using a Likert scale. This research is a quantitative case study. Primary data obtained from interviews and observations. The research population is infinite. The number of samples in this study were 100 customers of Bakmi Jawa Pak Ijan Kontjer 2. The analysis technique used was multiple linear regression test, F test, t test, and coefficient of determination test. The results showed that partially service quality variables (X1), promotion (X2), location (X3) had a significant effect on customer satisfaction (Y). These three variables have a significant effect on employee performance simultaneously.
The Effect of Product Quality and Brand Image On Purchase Decisions at PT Bangun Maju Lestari, Jaten District, Karanganyar Regency In 2022 Rohwiyati Rohwiyati; Yanti Sri Danarwati
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

This study aims to determine the effect of product quality and brand image on purchasing decisions at PT Bangun Maju Lestari, Jaten District, Karanganyar Regency. Either partially or simultaneously. This research is a quantitative case study. Primary data were obtained from direct research by distributing questionnaires. The research population was 50 respondents. The number of samples in this study were 50 respondents. The data analysis technique used is multiple linear regression test, F test, t test, and coefficient of determination test. The results showed that partially product quality (X1) and brand image (X2) variables had a significant effect on purchasing decisions (Y). These three variables have a significant effect on purchasing decisions simultaneously.
Analisis Nilai Wajar Saham Dengan Metode Price Earning Ratio Murtaji Murtaji
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 10 No 2 (2022): 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.v10i2.134

Abstract

Stock investment analysis can be done by fundamental analysis and technical analysis. This study aims to analyse fair value (intrinsic value) of stock by using one of the fundamental technique, i.e. price earning ratio (PER). This study uses four fundamentals indicator such as return on equity (ROE), earning per share (EPS), dividend per share (DPS), and dividend payout ratio (DPR). Research sample are determined by purposive sampling technique. This research analyze two go-public companies that listed in Indonesia Stock Exchange, i.e. PT Adhi Karya (Persero) Tbk and PT Wijaya Karya (Persero) Tbk. Those companies are listed in Indonesia Stock Exchange with stock code ADHI and WIKA. The results of this study are both PT Adhi Karya (Persero) Tbk and PT Wijaya Karya (Persero) Tbk stock’s are in overvalued condition, so the investment decision that can be taken are sell those stock.
Kualitas Produk dan Harga dalam Mempengaruhi Minat Beli Konsumen DYAN ARINTOWATI; Anggun Dwi Maretha
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 10 No 2 (2022): 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.v10i2.137

Abstract

Technological developments and the increasingly modern era of globalization are currently driving the times and lifestyles of an increasingly modern society which has led to the development of increasingly varied and complex consumer needs. So this research is entitled "Product Quality and Price In Influencing Consumer Purchase Interest at UD. Lumpang Mebel Nganjuk". The aims of this research are 1). To find out the quality of the product has a partial effect on consumer buying interest, 2). To find out the price has a partial effect on consumer buying interest, and 3). To know product quality and price influence simultaneously on consumer buying interest. This type of research is quantitative research. The sample in this study used calculations with the slovin formula so that the number of samples in this study was rounded up to 79 respondents. Source of data in this study using primary sources with data collection techniques in the form of questionnaires. Analysis of the data used in the form of multiple linear regression analysis. Testing the hypothesis by conducting a t statistical test for partial testing and an F statistical test for simultaneous testing. The results of this study concluded that 1) product quality partially affects consumer buying interest at UD. Lumpang Mebel Nganjuk, t_count 5.617 and Sig.0.000. 2) prices partially affect consumer buying interest at UD.lumpang Mebel Nganjuk, t_count 3.301 and Sig.0.001. 3) product quality and price simultaneously affect consumer buying interest at UD. Lumpang Mebel Nganjuk, F_hitung25.084 and Sig.0.000.
ANALISIS BESARNYA PAJAK BPHTB DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN KEDIRI (Studi Kasus Pada Bapenda Kabupaten Kediri) Aidha Novita Sari; Fauziyah Fauziyah; Putri Awalina
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 10 No 2 (2022): 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.v10i2.139

Abstract

This study aims to determine the amount of BPHTB tax and its contribution to local revenue at Bapenda Kediri Regency. This study uses a quantitative descriptive method by analyzing the data obtained through interviews and documentation. Based on the data analysis conducted, the results show that the largest percentage of BPHTB tax realization was in 2018 of 348.73%, while the largest percentage of realization of regional original income in 2018 was 134.86%, and the largest percentage of contribution in 2018 was 25.48%. From these results it is concluded that 2018 is the largest contributor to regional income from the year before and after, due to the large number of land sales or purchases transactions. It is recommended that the Kediri Regency Bapenda carry out BPHTB tax management, this is because BPHTB taxes have great potential in increasing local revenue. Keywords: BPHTB Tax, Contribution, Local Revenue.
Pengaruh Pengetahuan Perpajakan, Sanksi Perpajakan Dan Pemahaman Perpajakan Terhadap Wajib Pajak Umkm Setelah Diterbitkan Uu Harmonisasi No. 7 Tahun 2021 (Studi Kasus pada Dinas Koperasi, Usaha Mikro dan Tenaga Kerja Kota Kediri) Yolla Norma Miracel; Eny Srihastuti; Agus Athori
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 10 No 2 (2022): 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.v10i2.140

Abstract

This research sought to determine the impact of tax knowledge, tax sanctions, and understanding of taxation toward taxpayers compliance on MSMEs after published of harmonization law number 7 year of 2021. The government stipulates a tax rate of 0.5% but on condition that the gross turnover in a year is less than Rp500 million, which is exempt from tax payments. So, MSME actors are only subject to tax if the turnover in one year is more than Rp500 million. Using the slovin formula and random sampling, this study had 100 participants. The data analysis techniques used multiple linear regression, and t test. The research found that knowledge of taxation and tax sanctions had no substantial impact on MSMEs taxpayer compliance. Meanwhile, the understanding variable has a substantial impact. The result of the determinant coefficient calculation is 0.293, which indicates that only 29.3% of taxpayer compliance is influenced by tax knowledge, tax sanctions, and tax understanding, with the other 70.7% being influenced by other variables not examined in this study.
Peranan Kepemimpinan Perempuan dan Motivasi Kerja dalam Meningkatkan Kinerja Pemerintahan Desa Ika Novaliana; Titin Intan Siskawati
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 10 No 2 (2022): 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.v10i2.141

Abstract

Women have more challenges when they want to take part in village governance, especially from the point of view of those whose cultural norms have not been adhered to. To achieve this, the main objective of this study is to identify and examine the factors that contribute to effective village governance. by identifying the contribution of the female village head as a leader and providing incentives for village officials to carry out their duties. A quantitative approach was taken for this investigation to ensure reliable findings. Observations, questionnaires, validation tests, and reliability tests are used in gathering information. In this investigation, surveys were distributed using Google forms, providing primary data. Researchers in this study selected participants randomly, not by chance. from the target group (village heads and other village officials) totaling 44 participants. Primary data were collected through well-designed surveys and trials, then multiple regression analysis was used to describe the results. This study found that women's leadership styles can have a good and large impact on the efficiency of local government in villages. Meanwhile, the efficiency of village administration increased slightly when workers were encouraged to do their best. Both the leadership style and work motivation of women have a positive and significant impact on the efficiency and effectiveness of village government, so that it can better serve local communities.

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