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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 Faktor-Faktor Yang Mempengaruhi Penggunaan Informasi Akuntansi Berbasis E-Commerce pada UMKM (Studi Kasus pada Usaha Mikro, Kecil, dan Menengah di Kabupaten Wonogiri) Sulistya Sulistya; Rohwiyati Rohwiyati; Indrian Supheni
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.v10i2.142

Abstract

MSMEs are one of the business pillars that have an important role in the ‎Indonesian economy as evidenced by their contribution to GDP of 61.07% or ‎equivalent to 8,573.89 trillion rupiahs. In this all-digital era, MSME activities are ‎already using e-commerce in the transaction process. One of the things that affect ‎the performance of MSMEs is the recording of financial accounting related to ‎business decision-making such as investment and so on. Accounting knowledge, ‎business scale, and education level of MSME business owners are factors that ‎influence the use of e-commerce-based accounting information in MSMEs. The purpose of this ‎study was to find out the influence of knowledge, business scale, and level of ‎education on the use of e-commerce-based accounting information in MSMEs. ‎The data analysis method used was multiple linear analysis with a sample of ‎MSMEs that have used e-commerce-based accounting information in Wonogiri ‎Regency. The results obtained were the significance value of accounting ‎knowledge was 0.006 <0.05, which means this variable had a significant and ‎positive influence on the use of e-commerce-based accounting information. The ‎significance value of the business scale was 0.000 <0.05, which means this ‎variable had a significant and positive influence on the use of e-commerce-based ‎accounting information. The significance value of education level was 0.000 ‎‎<0.05, which means this variable had a significant and positive influence on the ‎use of e-commerce-based accounting information. The conclusion obtained is that ‎the three variables, namely accounting knowledge, business scale, and level of ‎education had a significant and simultaneous influence on the use of e-commerce-‎based accounting information with a significance value of 0.000 <0.05.‎
Pengaruh Tax Avoidance Terhadap Nilai Perusahaan Dengan Kepemilikan Institusional Sebagai Variabel Moderasi Novantia Pancarani; Agus Athori; Miladiah Kusumaningarti
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 11 No 1 (2023): 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.v11i1.143

Abstract

The purpose of this study is to determine the effect of tax avoidance on firm value with institutional ownership as a moderating variable in Conventional Banking for 2021-2022. This type of research uses quantitative research because it leads to measurement methods and samples to test variables and hypotheses. Source of data in this study using secondary data. The sample in this research is 38 Conventional Banking observations in the 2021-2022 period using a purposive sampling technique. The analysis technique used is the normality test, heteroscedasticity test, autocorrelation test, t test, simple and multiple linear regression analysis, and test the coefficient of determination (R2) using the SPSS version 25 program. The results of this study state that the tax avoidance variable has a positive and significant effect on company value in the banking sector for the 2021-2022 period and company value can be explained by the Tax Avoidance variable through a regression model of 44.2%. The institutional ownership variable is able to moderate and strengthen the relationship between tax avoidance on firm value in the banking sector for the 2021-2022 period and corporate value can be explained by the Tax Avoidance variable which is moderated by the Institutional Ownership variable, namely 76.4%.
EVALUASI SISTEM AKUNTANSI PENGELUARAN KAS KECIL PADA PT. VARIA USAHA BETON Iieva Suryananingtys; R. Muh. Syah. Arief Atmaja Wijaya
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 11 No 1 (2023): 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.v11i1.145

Abstract

The purpose of this study are to comprehend the design of the PT Varia Usaha Beton petty cash expenditure accounting system and examine the validity of Mulyadi's (2016) evaluation of the system. In this study, only qualitative data were gathered. This study employed a descriptive method of inquiry. The study's conclusions demonstrate that PT Varia Usaha Beton's petty cash expenditure accounting system agrees with Mulyadi's (2016) evaluation. There are, however, a number of items that are still out of compliance with the aspects introduced at PT Varia Usaha Beton, including documentation, records, and internal control.
Penerapan Pengendalian Internal atas Sistem Pengeluaran Kas pada PT. Varia Usaha Beton Anty Wulandari; R. Muh. Syah Arief Atmaja Wijaya
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 11 No 1 (2023): 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.v11i1.146

Abstract

The business must be able to handle every aspect of its operations and attempts to solve any issues in order to stay current with advances in the industrial field. Any decisions that affect a company's money or assets must be managed. One of the assets of the business that has to be handled is cash. Cash is vulnerable to deception since it contains qualities that may be readily transferred. Cash carries the danger of fraud, especially employee dishonesty. This research aims to determine whether internal control at PT. Varia Usaha Beton over the cash distribution system conforms with the COSO concept of internal control. COSO is the Committee of Sponsoring Organizations of the Treadway Commission. This study adopted a qualitative descriptive methodology, and data were gathered through observation, interviews, and documentation. The findings of this study show that PT. Varia Usaha Beton's internal control over its cash disbursement system has shown to be fairly successful. This is so that all of the internal control requirements set out by COSO, including control environment, risk assessment, control activities, information and communication, and monitoring, have been met by the firm.
EKSPLORASI PRAKTIK AKUNTANSI BERBASIS TEKNOLOGI INFORMASI DI KELURAHAN PLERET BANTUL YOGYAKARTA DEVI KUSUMAWARDHANI -
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 11 No 1 (2023): 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.v11i1.147

Abstract

Abstract This study aims to explore the information technology-based accounting practices in Pleret Village, Bantul, using an ethnomethodological approach. The research investigates the implementation of information technology, its benefits, and the challenges faced in the accounting practices of the village. The study's theoretical framework incorporates theories of social interaction and accounting practices, meaning negotiation and the use of information technology, social construction and the reality of accounting, as well as local context and accounting practices. The research employed a qualitative research design, utilizing interviews, observations, and document analysis as data collection methods. The informants included employees from the local government office, accountants or financial consultants, system users, and community stakeholders. Through an in-depth analysis of the data, the study reveals several findings. The findings of this study contribute to both empirical and theoretical knowledge. Empirically, the research provides insights into the specific context of information technology-based accounting practices in Pleret Village. Theoretical implications include a deeper understanding of the role of social interaction in shaping accounting practices, the negotiation of meaning in the adoption and use of information technology, the social construction of accounting reality, and the influence of local context on accounting practices.
Pengaruh Keputusan Investasi, Keputusan Pendanaan, dan Kebijakan Dividen Terhadap Harga Saham pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Indra Dekrijanti; Muhammad Bawono; Istan Wighara Moelyono; Yanti Vela Yudiana
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 11 No 1 (2023): 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.v11i1.148

Abstract

Abstract: This study aims to determine the influence of investment decisions, funding decisions and dividend policies on stock prices carried out by banking companies listed on the Indonesia Stock Exchange. The population of this study is banking companies listed on the IDX in 2021-2022. This type of research uses quantitative with a causal associative approach. The population in this study is all banking companies listed on the Indonesia Stock Exchange. The sample was determined based on the purposive sampling method, as many as 105 companies. The results showed that (1) investment decisions had a negative and significant effect on stock prices, (2) funding decisions had no effect on stock prices, (3) dividend policies had no effect on stock prices, (4) investment decisions, funding decisions and dividend policies simultaneously had a positive and significant effect on stock prices.
Analisis Frekuensi Perdagangan, Volume Perdagangan dan Kapitalisasi Pasar Terhadap Return Saham Pada Perusahaan Perbankan BUMN Terdaftar di Bursa Efek Indonesia Suwandi Suwandi; Muhammad Ali Lutfi; Prasetya Tri Mahendra; Irawati Yunifah
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 11 No 1 (2023): 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.v11i1.149

Abstract

This study aims to determine whether there is an influence on the return of banking stocks in the BUMN sector, which is seen based on trading frequency, trading volume and market capitalization. This type of quantitative research uses the event study method. The population and sample used are all BUMN banks listed on the Indonesia Stock Exchange. This hypothesis testing is a different test using the Wilcoxon Test, namely the Z test, through SPSS. The results showed that there was no significant influence between the frequency and volume of trading with stock returns, but market capitalization had a significant influence on stock returns. While simultaneously on the overall influence of independent variables on stock returns in BUMN banking companies.
Penerapan Target Costing, Cost-Volume-Profit Dan Manajemen Persediaan Economic Order Quantity Untuk Efisiensi Biaya Produksi Dan Perencanaan Laba Pada UD. Karya Pala Kota Kediri Fitria Nurul Izza; Marhaendra Kusuma; Miladiah Kusumaningarti
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 11 No 2 (2023): 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.v11i2.150

Abstract

The study objectives to recognize the utility of Target Costing, Cost-Volume-Profit and Economic Order Quantity inventory management for production cost efficiency and profit planning. The data analysis technique used in this research is descriptive and the method used in the target costing, cost-volume-profit and economic order quantity inventory management. The data source used in this research is primary data. This research was conducted at UD.Karya Pala which is located in Ds. Banjarmlati Kec. Mojokerto Kediri City. The results of the discussion show that the application of the target costing method helps obtained lower total production costs than before but with higher profits. The BEP value obtained shows has been able to generate profits from the production of fried soybeans because the amount of production per month is far above the break-even-point. Based on the EOQ calculation carried out, the estimated order quantity makes it easier for UD. Karya Pala optimizes warehouse usage and reduces the occurrence of excess or shortage of raw materials. The conclusion that can be drawn from this research is that it will be more profitable if the company uses the three methods because it can help to efficiency production costs and profit planning.
Analisis Perencanaan Pajak Melalui Metode Penyusutan untuk Menghitung PPh Badan Pasal 17 Perusahaan Jasa Konstruksi Sebagai Upaya Meminimalkan Beban Pajak pada PT. Bisma Indo Raya Surabaya Tahun 2022 Ratna Handayani; Khasanah Sahara; Imarotus Suaidah
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 11 No 2 (2023): 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.v11i2.154

Abstract

This research aims to analyze tax planning using the depreciation method to calculate corporate income tax article 17 as an effort to minimize the tax burden. The data analysis technique used in this research is quantitative descriptive. The data source used in this research is primary data. This research was conducted at PT. Bisma Indo Raya which is located on Jl. East Gayungsari No.16 Surabaya (Behind the PKB Building). The results of this discussion show that the total profit before tax before tax planning from depreciation is Rp.1,030,470,668, with corporate income tax article 17 amounting to Rp.226,703,547, resulting in a profit after tax of Rp.803,767,121. while the calculation of profit after tax planning because there is a correction of depreciation costs using the straight line method, the total profit before tax after tax planning from straight line method depreciation is Rp.609,810,542 with corporate income tax article 17 of Rp.134,158,319, so a profit is obtained after tax amounting to Rp.475,652,223. Calculating profit after tax planning due to correction of depreciation costs using the declining balance method, the total profit before tax after tax planning from depreciation is Rp. 486,588,810 with corporate income tax article 17 of Rp.107,049,538, so the profit after tax is Rp.379,539,272. So the difference in efficiency of paying income tax if you use the straight line depreciation method is Rp.92,545,228, whereas if you use the decreasing balance depreciation method it is Rp.119,654,009. So the declining balance method is more effective to use because it can provide greater tax reduction efficiency to the company
Analisis Nilai Wajar Tarif Masuk Kebun Raya ITERA Menggunakan Contingent Valuation Method: Willingness To Pay Pamelih Wongsoatmojo; Martha Indra Kusuma; Paulus Agung Cahya Wahyudi; Kiki Nurman Setiawan; Murtaji Murtaji
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 11 No 2 (2023): 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.v11i2.157

Abstract

ITERA Botanical Garden have been operating and it requires funding support for maintenance in order to maintain its service optimally. Therefore, we conduct an analysis of visitors Willingness to Pay (WTP) for the entrance fee to the ITERA Botanical Gardens and later on it can be used as a reference in determining the Entrance Ticket Price as the basic service fee. Previous studies shown that the Contingent Valuation Method (CVM) can be used to determine the value of tariffs/contributions for such given good and services. In this study, a survey was conducted among visitors to the ITERA Botanical Gardens. Our research shows that 57% of respondents were willing to pay, while the remaining 43% were not willing to pay because it was too expensive, they could not afford it, or they were not sure that the tariff of the retribution would be used properly to manage the garden. Based on analysis, the WTP obtained through the Turnbull Method is greater, resulting IDR 11,875.00 per person per visit, while the WTP value obtained through the logit model is IDR 10,438.00 per person per visit. Keywords: fair value, contingent valuation method, willingness to pay, Kebun Raya ITERA Botanical Garden have been operating and it requires funding support for maintenance in order to maintain its service optimally. Therefore, we conduct an analysis of visitors Willingness to Pay (WTP) for the entrance fee to the ITERA Botanical Gardens and later on it can be used as a reference in determining the Entrance Ticket Price as the basic service fee. Previous studies shown that the Contingent Valuation Method (CVM) can be used to determine the value of tariffs/contributions for such given good and services. In this study, a survey was conducted among visitors to the ITERA Botanical Gardens. Our research shows that 57% of respondents were willing to pay, while the remaining 43% were not willing to pay because it was too expensive, they could not afford it, or they were not sure that the tariff of the retribution would be used properly to manage the garden. Based on analysis, the WTP obtained through the Turnbull Method is greater, resulting IDR 11,875.00 per person per visit, while the WTP value obtained through the logit model is IDR 10,438.00 per person per visit.

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