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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.
Arjuna Subject : -
Articles 230 Documents
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ANALISIS TINGKAT PENDIDIKAN, SKALA USAHA, PENDAPATAN USAHA DAN PENGALAMAN USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA PELAKU UMKM DI KOTA BATAM Neni Marlina Br Purba; Khadijah Khadijah
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 to find out how the influence was given to the use of accounting information through the level of education, business scale, business income and business experience by MSME players in Batam City. The research is quantitative and the data is primary data in the form of a questionnaire used. All UMKM players in Batam city that are registered in the cooperative and the UMKM office in Batam city are the object or population. Samples were taken by simple random sampling and using the Slovin formula. The data analysis method used is validity test, reliability test, classical assumption, descriptive analysis, multiple linear regression and hypothesis testing. By using the SPSS test, the results of the t test for the level of education, business scale and business income have a significant effect on the use of accounting information, while business experience has no significant effect. Through the f test, the education level, business scale, business income and business experience have a significant effect on the use of accounting information
PENGARUH KECERDASAN EMOSIONAL DAN MINAT BELAJAR TERHADAP PEMAHAMAN AKUNTANSI PADA MAHASISWA PROGRAM STUDI AKUNTANSI DI UNIVERSITAS MEDAN AREA Mohd. Idris Dalimunthe
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 impact from emotional intelligence and interest in learning towards students' accounting understanding Medan Area University, batch 2015 - 2019. Population of this study totaled 631 students of accounting classes in the morning and evening who were the source of the data secondary comes from the academic staff of the Medan Area University. sample inside This study amounted to 88 students who had been deliberately selected based on the criteria set by the researcher, then processed using multiple linear regression and measured using a Likert scale for his own revolutionary. The results of this study indicate that Emotional Intelligence and Interest in Learning has a significant effect on Accounting Comprehension, both partial or simultaneous. This is evidenced by the partial significance figures for emotional intelligence itself 0.015 and for interest in learning 0,000 where both numbers are less than 0.05. simultaneously emotional intelligence and interest in learning has a significant effect on accounting understanding students are proven with a significance value of 0.000 which is also smaller from 0.05.
KONTRIBUSI PAJAK DAERAH DAN RETRUBUSI DAERAH TERHADAP APBD KABUPATEN/KOTA DI PROVINSI SUMATERA UTARA Anggiat Situngkir; lham Hidayah Napitupulu; Inggrid Muthiasafitri
JURNAL MUTIARA AKUNTANSI Vol 5 No 2 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh pajak daerah dan retribusi daerah terhadap Anggaran Pendapatan Belanja Daerah (APBD). Populasi dalam penelitian ini adalah seluruh kabupaten/kota di Provinsi Sumatera Utara dengan jumlah sampel sebanyak 33 kabupaten/kota yang ditentukan dengan teknik Purposive Sampling. Data yang digunakan dalam penelitian ini adalah data realisasi Anggaran Pendapatan Belanja Daerah (APBD) yang di download dari situs Departemen Keuangan Republik Indonesia Direktorat Jenderal Perimbangan Keuangan selama periode 2013-2017 dengan total data sebanyak 165 data. Hasil pengujian data menunjukkan bahwa data memenuhi asumsi klasik serta menunjukkan bahwa pajak daerah berpengaruh sedangkan retribusi daerah tidak berpenaruh terhadap Anggaran Pendapatan Belanja Daerah (APBD).
Tha PENGARUH KUALITAS SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI TERHADAP SISTEM PENGELOLAAN DANA DESA SERTA DAMPAK TERHADAP KINERJA PEMERINTAH DESA DI KABUPATEN DELI SERDANG EKA NURMALA SARI; Arfah Lubis; Widia Astuty
JURNAL MUTIARA AKUNTANSI Vol 5 No 2 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas sumber daya manusia dan pemanfaatan teknologi terhadap sistem pengelolaan dana desa serta dampaknya terhadap kinerja pemerintah desa. Penelitian ini termasuk jenis penelitian asosiatif kausal dengan menggunakan pendekatan deskriptif kuantitatif. Sampel penelitian ini sebanyak 162 aparatur desa dari 54 desa. Teknik pengumpulan data menggunakan kuesioner yang diukur dengan skala Likert. Analsis data dilakukan dengan teknik analisis jalur. Hasil penelitian membuktikan bahwa terdapat pengaruh langsung kualitas sumber daya manusia, dan pemanfaatan teknologi terhadap sistem pengelolaan dana desa. Hasil penelitian juga membuktikan bahwa terdapat pengaruh langsung kualitas sumber daya manusia, pemanfaatan teknologi dan sistem pengelolaan dana desa terhadap kinerja pemerintah desa. Hasil uji Sobel juga membuktikan bahwa sistem pengelolaan dana desa merupakan intervening positif antara pengaruh kualitas sumber daya manusia dan pemanfaatan teknologi terhadap kinerja pemetintah desa. Hasil analisis menunjukkan bahwa kualitas sumber daya manusia memberikan pengaruh secara langsung sebesar 12,8% terhadap kinerja pemerintahan desa, tetapi akan lebih baik jika melalui sistem pengelolaan dana desa yaitu sebesar 15,8% (pengaruh tidak langsung). Pemanfaatan teknologi memberikan pengaruh secara langsung sebesar 14,7% terhadap kinerja pemerintahan desa, tetapi akan lebih baik jika melalui sistem pengelolaan dana desa yaitu sebesar 40,6% (pengaruh tidak langsung).
PENGARUH PERSEPSI WAJIB PAJAK ATAS PEMBERLAKUAN PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018, PEMAHAMAN PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK USAHA MIKRO, KECIL, DAN MENENGAH DI KOTA MEDAN Heri Enjang Syahputra; Rosanna Purba; Andre Agasi Subandi Sitompul
JURNAL MUTIARA AKUNTANSI Vol 5 No 2 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

Taxpayer Perceptions of the Enforcement of PP No. 23/2018, Understanding Taxation, and Tax Sanctions affect the Compliance of Taxpayers for Micro, Small and Medium Enterprises in Medan City. The population in this study is 1,016 Taxpayers for Micro, Small and Medium Enterprises who are registered at the Office of Cooperatives and Micro, Small and Medium Enterprises, Medan City. The sample in this study was 91 taxpayers for Micro, Small and Medium Enterprises in Medan City. The data collection method is a questionnaire that is distributed to respondents. The analysis prerequisite test includes normality test, linearity test, heteroscedasticity test, and multicollinearity test. Data analysis techniques used are partial significant test analysis (t-test), simultaneous significant test analysis (F-test), and the coefficient of determination (R -Square). The results of the partial and simultaneous analysis show that the Taxpayers' Perception of the Enforcement of Government Regulation No. 23/2018, Understanding of Taxation, and Tax Sanctions have a significant effect on Taxpayer Compliance for Micro, Small and Medium Enterprises in Medan City. The linear regression equation Y = 0.985 + 0.579X1 + 0.295X2 + 0.360X3 + e also shows a positive effect. Variations or changes in MSME Taxpayer Compliance can be explained by variations in the Taxpayer's Perception of the Enforcement of Government Regulation No. 23 of 2018, the understanding of taxation and tax sanctions is R2 = 24.8%, and has a strong enough relationship of R = 0.498.
Pengembangan Tes Berpikir Kreatif terhadap Hasil Belajar Akuntansi Siswa SMA Darussalam Medan Dewi Wahyuni; Mekar Meilisa Amalia
JURNAL MUTIARA AKUNTANSI Vol 6 No 1 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i1.1453

Abstract

The purpose of this study was to determine the effectiveness of the accounting creative thinking test on the learning outcomes of SMA Darussalam, to determine the sensitivity of the accounting creative thinking test to the learning outcomes of SMA Darussalam and to determine the students' responses to the accounting creative thinking test on the learning outcomes of SMA Darussalam. This research is a research on the development of Sugiono's modification through four stages, namely, test design, validation, limited trials and extensive trials. The instruments used in this study were creative thinking tests, validation sheets and student response questionnaires. The instrument was declared to have met the quality of the test. Testing the quality of the test for creative thinking in accounting by looking at the results of the validity, the distinguishing power of the questions, the difficulty level of the questions and the reliability of the questions. Based on the results of the calculation, it was found that the developed creative thinking test was less effective, because the average value of students' creative thinking skills had not yet reached a value of 60. The sensitivity of the creative thinking test was sensitive to student accounting learning outcomes with an average of 0.434. Student response to the creative thinking test developed was negative which was below 80%, which was 71.85%. So it can be concluded that the sensitivity of the accounting creative thinking test and the time it takes to complete the creative thinking test is effective and usable. However, in the creative thinking test category this is not effective because to answer the test requires a sufficiently deep skill, and this has not been mastered by the students.
Faktor -Faktor Yang Mempengaruhi Akuntabilitas Keuangan Desa pada Desa di Kecamatan Pahae Jae, Kabupaten Tapanuli Utara Sahala Purba; Mulatua Silalah
JURNAL MUTIARA AKUNTANSI Vol 6 No 1 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i1.1494

Abstract

This study aims to analyze and determine the effect of SPI, HR Quality, Transparency and Supervision on Village Financial Accountability in the Village in Pahae Jae District, North Tapanuli Regency, either partially or simultaneously. This type of research is quantitative research and uses primary data. The data collection method used was a questionnaire given to village officials in Pahae Jae District, totaling 40 respondents. The data analysis method used in this research is descriptive analysis and multiple linear regression. The results of this study indicate that partially, SPI, Quality of Human Resources, and Supervision have a positive and significant effect while Transparency has a negative effect. Simultaneously SPI, Financial Accountability can be influenced by the quality of Human Resources, Transparency and Supervision in a positive and significant way in the Village in Pahae Jae District, North Tapanuli Regency.
Pengaruh Kompetensi Auditor, Kompleksitas Tugas, Skeptisme Professional terhadap Kualitas Audit dengan Due Professional Care sebagai Variabel Moderating pada Kantor Akuntan Publik di Medan Sophia Tanady; Jessy Meilavia; Wilsa Road Betterment Sitepu
JURNAL MUTIARA AKUNTANSI Vol 6 No 1 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i1.1625

Abstract

In this modern era, the services of an auditor are very much needed by government agencies and private agencies because the results of the decisions made by auditors can reflect the transparency of an organization. An auditor must have an attitude of competence and good skepticism so that when assessing an organization, no mistakes occur. The attitude of complexity is also an attitude that must be possessed by an auditor where an auditor must be able to know what difficulties or obstacles will be faced in determining the outcome of the decision. Complexity also requires auditors to think about whether the task being carried out can be completed properly or not. The characteristics that exist in the auditor may reflect the quality of the audit produced by the auditor. The research method used is quantitative research methods with all members of public accountants used as population data and the use of the Likert scale as a reference in collecting questionnaire data. From the results of research that has been conducted in Medan, it can be concluded that.
Pengelolaan Dana Desa untuk Pemberdayaan Masyarakat Ujang Wahyu Utomo
JURNAL MUTIARA AKUNTANSI Vol 6 No 1 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i1.1653

Abstract

Empowerment of village communities is a way for the welfare of village communities in various aspects, through good management of village funds, the opportunity to empower communities is very easy to do with the support of programs that are right on target and quality human resources. This study generally aims to determine the management of village funds for community empowerment. The research method used qualitative with a descriptive approach, the data collection technique was carried out with a research library, and there were two sources of data, namely primary and secondary. Data analysis used descriptive data analysis with three stages of data reduction, data display, and drawing conclusions. The results showed that, (1) the management of village fund allocation (ADD) which was sourced from central and regional government financial balance funds for the 2018 and 2019 fiscal years in Tri Mulya Jaya Village had been implemented but the results were not optimal. There is an imbalance in budget absorption, almost 35% of which is spent on village administration. (2) accountability for the realization of the APBDes has also been carried out transparently and accountably, and (3) residents appreciate the results of development and community empowerment that have been implemented by the village government.
Pengaruh Pajak, Kepemilikan Asing dan Tunneling Incentive terhadap Penerapan Transfer Pricing pada Perusahaan Sektor Infrastruktur, Utilitas dan Transportasi di Bursa Efek Indonesia Renika Hasibuan; Rolita Christina Purba
JURNAL MUTIARA AKUNTANSI Vol 6 No 1 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i1.1726

Abstract

The purpose of this study was to examine the effect of tax, foreign ownership and tunneling incentives on indications of transfer pricing in infrastructure, utility and transportation companies on the Indonesia stock exchange in 2014-2018. The population in this study are infrastructure, utility and transportation companies listed on the Indonesia Stock Exchange for the period in 2014-2018. The number of samples used was50 companies using purpose sampling method. The data processing program uses version 22 of the SPSS program. The analysis method used in this study is descriptive statistical test, classical assumption test, multiple linear regression, t statistical test, F statistical test, determination coefficient test (R2). and correlation test (R).The results showed that the tax variable had no effect on the indication of transfer pricing. The foreign ownership variable has no effect on the indication of transfer pricing. The tunneling incentive variable has an effect on the indication of transfer pricing. Based on the simultaneous test (F test), the variables of tax, foreign ownership, and tunneling incentives together have an effect on indications of transfer pricing in infrastructure, utility and transportation sector companies listed on the Indonesian stock exchange in 2014-2018.

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