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INDONESIA
JURNAL MUTIARA AKUNTANSI
Published by Universitas Sari Mutiara Indonesia
ISSN : -     EISSN : 25797611     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmu Akuntansi Universitas Sari Mutiara Indonesia berupaya untuk memaparkan pemikiran kritis maupun hasil penelitian yang berpijak kepada eksistensi Ilmu Akuntansi menghadapi dinamika ekonomi, keuangan dan bisnis. Jurnal Ilmu Akuntansi Universitas Sari Mutiara Indonesia terbit 1 edisi selama satu tahun. Jurnal Ilmu Akuntansi Universitas Sari Mutiara mencoba menjadi sarana publikasi pemikiran dosen dan praktisi untuk berbagi ilmu pengetahuan khususnya di bidang Ilmu Akuntansi.
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Articles 230 Documents
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PENGARUH PENERAPAN GOOD GOVERNMENT GOVERNANCE DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN Ferra Pratiwi Zai; Sahala Purba; Arison Nainggolan
JURNAL MUTIARA AKUNTANSI Vol 5 No 1 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

This study aims to examine the effect of the implementation of Good Government Governance (GGG) and Human Resources Competence on the quality of financial statement information in BPKPAD, West Nias Regency. This research is a quantitative study using primary data and using census in collecting data. To collect the data, researchers used a questionnaire given to all BPKPAD staff in West Nias Regency. The total number of staff BPKPAD Kab. West Nias as many as 50 people. To analyze the data, researchers used descriptive statistical analysis methods, classic assumption tests and multiple linear regression analysis. Of the 50 questionnaires distributed, only 47 questionnaires could be processed. Partially, the results of the study show that GGG has a significant influence on the quality of financial statement information and the competence of human resources has a significant influence on the quality of financial statement information. Together GGG and human resource competencies significantly influence the quality of financial statement information on BPKPAD in West Nias Regency.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DAN PENENTUAN HARGA JUAL DENGAN PENDEKATAN COST-PLUS PRICING (STUDI KASUS PADA RUMAH PRODUKSI WAN TEMPEH) Mekar Meilisa Amalia; Ratna Dina Marviana; Aried Sumekar
JURNAL MUTIARA AKUNTANSI Vol 5 No 1 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

The purpose of this study is (1) to find out the difference between the calculation of the cost of production that has been carried out by the Wan Tempeh Production House using the full costing method, (2) to determine the difference in the determination of the selling price of the Tempeh Wan Production House by the cost-plus pricing method. Source of data comes from primary data and in the form of numbers (quantitative). Data obtained by interview, observation and documentation. To answer the problem statement, a descriptive analysis method is used.The results obtained are (1) there is a difference in the calculation of the cost of production according to the company using the full costing method. The reason is because the company has not yet implemented the calculation of production costs in accordance with the theory of cost accounting, which includes elements of direct raw material costs, direct labor costs and factory overhead costs, both variable and fixed. (2) there is a difference in determining the selling price according to the company using the cost-plus pricing method. It caused by the differences in the allocation of production costs and markup determination.
PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN PEMBAYARAN PAJAK DAN PERSEPSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Pada KPP Pratama Kisaran) Sovia Lolita Pardede; Aulia Trisna Setiadi; Corinna Wongsosudono
JURNAL MUTIARA AKUNTANSI Vol 5 No 1 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

The goal of this research is to analyze the effect of tax knowledge, tax payments awareness, and tax perceptions on taxpayer compliance at Kantor Pelayanan Pajak Pratama Kisaran. This research used quantitative research methods. The population of this research were taxpayers registered at Kantor Pelayanan Pajak Pratama Kisaran, 1933 taxpayers and as many as 95 research samples. Data collection techniques using questionnaires that are distributed directly to 95 taxpayers.The results of 95 respondent, showed that tax knowledge, tax payment awareness and tax perceptionsilmutaneously affect to taxpayer compliance. The result of calculation has been done is obtained sig value of 0,00<0,05 so the hypothesis is accepted. Partially tax knowledge has no effect on taxpayer compliance with a sig value 0,990 >0,05 ,then the hypothesis is rejected. While tax payment awareness and tax perpections affect taxpayer compliance, by sig value tax payment awareness of 0,011 <0,05 so the hypothesis is accepted and tax perpections of 0,002 <0,05 so the hypothesis is accepted.
PENGARUH KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Yan Christin Br. Sembiring
JURNAL MUTIARA AKUNTANSI Vol 5 No 1 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

The purpose of this study is empirically examine the effects of institutional ownership and managerial ownership on financial performance in banking companies listed on the Indonesian Stock Exchange during 2016-2017 consisting of 43 companies. The method used in this research is purposive sampling method where companies that meet the criteria amount to 20 companies, so that get 40 companies as analysis unit. The analysis shows that the data used in this study meet the classic assumption test. The result of Multiple Linear Regression Analysis shows that institutional ownership has no significant effect on financial performance, but managerial ownership has positive significant effect on financial performance. Two varibles have no significant effect on financial performance simultaneously.
DETEMINAN AUDIT DELAY PADA PERUSAHAAN GO PUBLIC SEKTOR MANUFAKTUR TERDAFTAR DI BEI Irfan Irfan; Maya Sari; Aulia Rahman Harahap
JURNAL MUTIARA AKUNTANSI Vol 5 No 2 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

This research to identify the effect of audit committee size and profitability on audit delay. The population in this research all of manufacturing sector companies listed on the IDX during the 2013-2017 period. The sample of this research was selected using the purposive sampling method. Data in this study were analyzed using logistic regression analysis using SPSS. The results of this study indicate that the size of the audit committee and PROFITABILITAS both partially and simultaneously affect audit delay
SHARIA COMPLIANCE DAN KINERJA KEUANGAN PADA BANK SYARIAH DI INDONESIA Debbi Chyntia Ovami
JURNAL MUTIARA AKUNTANSI Vol 5 No 2 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

The purpose of this study was to determine the effect of Sharia Compliance as proxied by the Islamic Income Ratio, Profit Sharing Ratio and Islamic Investment Ratio as a proxy for financial performance at Sharia Banks in Indonesia. The population was sharia banks registered in the Financial Service authority in the period of 2016-2018. The total sample used was 13 samples taken by using census sampling technique . The analytical method used in this study is multiple regression. The results of this study indicate that the Islamic Income Ratio, Profit Sharing Ratio and Islamic Investment Ratio as a proxy simultaneously influence the financial performance. Partially Islamic Income Ratio had positive and significant influence on financial performance, while the Profit Sharing Ratio and Islamic Investment Ratio had positive and insignificant influence on financial performance at Sharia Banks in Indonesia
PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2016-2018 Sylvia Faddilla Siregar; Alvina Fonda; Cindy Christyn
JURNAL MUTIARA AKUNTANSI Vol 5 No 2 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

Adapun penelitian ini bertujuan untuk menganalisis dan mengetahui apakah ada pengaruh GCG dan CSR terhadap Financial Distress. Penelitian ini menggunakan pendekatan kuantitatif, hubungan kausal dan deduktif. Populasi penelitian ini ada 45 perusahaan. Untuk mendapatkan sampel yang layak untuk diteliti digunakan teknik purposive sampling jadi sampel yang mememuhi kriteria sebanyak 16 perusahaan dengan periode 3 tahun. Metode analisis data yang digunakan adalah analisis regresi linear berganda, uji asumsi klasik dan uji hipotesis. Hasil penelitian menunjukkan secara parsial GCG berpengaruh signifikan terhadap financial distress sedangkan CSR tidak berpengaruh terhadap financial distress. Secara simultan GCG dan CSR berpengaruh signifikan terhadap financial distress. Berdasarkan hasil uji koefisien determinasi diperoleh besarnya nilai R Square sebesar 0,226 yang artinya sebesar 22,6% variari dari variabel financial distress yang dapat dijelaskan oleh variabel GCG dan CSR sisanya dipengaruhi oleh variabel lain sebesar 77,4%.
ANALISIS PENGARUH LDR, LEVERAGE, NPL DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN DENGAN MODAL INTELEKTUAL SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN PERBANKAN YANG ERDAFTAR DI BURSA EFEK INDONESIA Owen De Simanjuntak; Budianto Budianto
JURNAL MUTIARA AKUNTANSI Vol 5 No 2 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

Tujuan penelitian ini adalah menganalisis pengaruh LDR, Leverage, NPL dan ukuran perusahaan terhadap kinerja keuangan pada perusahaan perbankan di Bursa Efek Indonesia secara simultan dan parsial. Populasi dalam penelitian ini adalah seluruh perusahaan perbankan yang terdaftar di Bursa Efek Indonesia selama periode 2010-2014 yaitu sebanyak 41 bank. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling, sehingga diperoleh 26 bank yang menjadi sampel penelitian dengan jumlah observasi sebanyak 130 data. Metode analisis data yang digunakan dalam penelitian ini adalah model analisis regresi linier berganda dan uji residual. Data yang digunakan adalah data sekunder berupa laporan keuangan perbankan yang terdaftar di BEI selama periode 2010-2014. Hasil pengujian hipotesis menunjukkan bahwa secara simultan LDR, Leverage, NPL dan ukuran perusahaan berpengaruh signifikan terhadap kinerja keuangan perbankan (ROA) akan tetapi secara parsial NPL dan CAR yang berpengaruh tidak signifikan terhadap kinerja keuangan (ROA). Penelitian ini juga menunjukkan terdapat pengaruh moderasi modal intelektual namun hasilnya tidak signifikan.
PENGARUH PENGETAHUAN INVESTASI, FASILITAS TEKNOLOGI, STATUS MAHASISWA DAN GENDER TERHADAP MINAT INVESTASI MAHASISWA UNIVERSITAS PRIMA INDONESIA DI PASAR MODAL Faathir Nurul Yaasiin; Tina Novianti Sitanggang
JURNAL MUTIARA AKUNTANSI Vol 5 No 2 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

This study aims to determine how much influence investment knowledge, technological facilities, student status and gender have on investment interest. The data used in this study are primary data, the population taken in this study were students of the Faculty of Economics, University of Prima Indonesia, while the research sample taken was accounting students of the Faculty of Economics, Universitas Prima Indonesia who had completed the portfolio theory and investment analysis courses and are currently still registered at the Faculty of Economics, University of Prima Indonesia. The sample in this study was 236 respondents who were taken using the Slovin formula. The data were processed using SPSS assistance. The analytical tool used in this study is multiple linear regression. The results of this study indicate that the variables of investment knowledge, technology facilities and gender have a positive effect on investment interest, while the variable student status has a negative effect on investment interest
PENGARUH MATA KULIAH KEWIRAUSAHAAN TERHADAP SIKAP, MOTIVASI DAN MINAT BERWIRAUSAHA MAHASISWA AKUNTANSI UNIVERSITAS PRIMA INDONESIA Tina Novianti Sitanggang; Faathir Nurul Yaasiin
JURNAL MUTIARA AKUNTANSI Vol 5 No 2 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

This research was conducted at Prima Indonesia University. The purpose of this study was to analyze the effect of entrepreneurship courses on attitudes, motivation and interests of accounting students at Prima Indonesia University in entrepreneurship. The sample in this study was 236 respondents who were taken using the Slovin formula. The data were processed using SPSS assistance. The analytical tool used in this study is multiple linear regression. The results of this study indicate that the variables of entrepreneurial knowledge, attitudes and motivation have a significant effect on entrepreneurial interest

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