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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.
Arjuna Subject : -
Articles 230 Documents
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Pengaruh Penerapan Standar Akuntansi Pemerintah dan Kualitas Aparatur terhadap Laporan Keuangan pada kantor Camat Pamatang Silima Kuta Kab. Simalungun Mohd. Idris Dalimunthe
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.v6i1.1788

Abstract

This study aims to determine partially and simultaneously the effect of the adoption of government accounting standards (X1) and the quality of the local government apparatus (X2) on local government financial reports (Y). The type of research used is associative. The population in this study were all employees in the Pamatang Silima sub-district office, Simalungun Regency, as many as 70 people. The sample of this study is employees who meet the criteria of 32 employees. Types of data used in this study are primary data. The data source used in this study is primary data. The technique used by the author to collect the data needed in research is a questionnaire. This study uses multiple linear analysis techniques using SPSS Version 21. The results show that partially government accounting standards (X1) have a significant effect on local government financial reports, the quality of local government apparatus (X2) influences and not significantly on local government financial reports . And simultaneously government accounting standards and the quality of local government officials affect the financial statements of local governments.
PERAN AKUNTANSI AKRUAL DALAM PENYUSUNAN LAPORAN KEUANGAN PADA MASA PANDEMI COVID-19 (Studi Kasus Pada RS. Ortopedi Prof. Dr. R. Soeharso) Atalia Dezy Amalla; Andy Dwi Bayu Bawono
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.v6i1.1835

Abstract

This study aims to determine whether there has been a change in the preparation of financial reports managed by RSO during the Covid-19 pandemic, what obstacles occurred in the preparation of financial reports, what solutions were implemented, the process of implementing accounting management, the application of the accrual accounting system at RSO in the future. the covid-19 pandemic. This study uses interview techniques. The resource persons are the Head of the Accounting Subdivision and BMN, and the Accounting Staff. Data analysis techniques were obtained from interviews, field notes, and documentation. The results of this study indicate that there is no difference in the preparation of financial reports during the Covid-19 pandemic, the constraints faced are related to local accounts received related to the hospital accounting system; assets that have not been registered as well as upgrading the SAIBA application, the solution applied is to revise the SP3B regarding problems received locally; cross-check between budgeting and financial records; using excel with SAIBA templates, the management implementation process was not long before and during the pandemic because RSO used a load master and posting system, and the concept of e-government was implemented in RSO. Keywords: accrual accounting, preparation of financial reports during the Covid-19 pandemic.
Pengaruh Price Earning Ratio, Debt To Equity Ratio dan Return On Asset terhadap Harga Saham pada Perusahaan Manufaktur yang Terdaftar di Bei Corinna Wongsosudono; Mira Br Karo
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.v6i1.1895

Abstract

This study aims to analyze the effect of Price Earning Ratio, Debt to Equity Ratio and Return On Asset on Stock Price in manufacturing companies listed in BEI. The variables tested in this study are independent variabels consisting of Price Earning Ratio, Debt to Equity Ratio and Return On Asset and dependent variable is the Stock Price. The population in this study is the food and beverage sub-sector manufacturing companies that registered in BEI 2016-2018, as many as 19 companies. The number of samples in this study are 10 companies, the data used in this study are secondary data obtained from the site www.idx.co.id and sample selection using purposive sampling method. The data analysis technique used is multiple linear regression of a significance level of 5%. The conclusion of this study is that the Price Earning Ratio, and Debt to Equity Ratio do not have a partial effect on Stock Price, while Return On Asset have a partial effect on Stock Price. Based on simultaneous tests show that the Price Earning Ratio, Debt to Equity Ratio and Return On Asset affect the Stock Price.
Analisis Anggaran Biaya Operasional Dan Anggaran Pendapatan Terhadap Kinerja Keuangan Berdasarkan Return On Asset (ROA) Pada Counter Crocs TM Di Kota Malang Febriana Maria Luan; Luh Dina Ekasari; Ahmad Mukoffi
JURNAL MUTIARA AKUNTANSI Vol 6 No 2 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i2.1963

Abstract

The purpose of this research is to find out the operational budget and revenue budget affect the level of financial performance at the crocs tm counter in Malang City. The design of this research is to use a quantitative descriptive method, in this research the data sources used are secondary data and primary data. The data collection techniques used in this research are interviews and observation. The data analysis technique used is quantitative descriptive analysis. It was found in the results of this research that operational variables can have a significant effect on the change ratio, while the revenue budget has no significant effect on the change ratio in Counter Crocs TM in Malang City, Malang City
Determinan Audit Report Lag Dengan Auditor Spesialisasi Industri Sebagai Variabel Moderating Pada Perusahaan Go Public Sektor Pertambangan Terdaftar Di Bei Periode 2014-2018 Aulia Rahman Harahap; Irfan Irfan; Mayasari Mayasari; Nancy Mayriski Siregar
JURNAL MUTIARA AKUNTANSI Vol 6 No 2 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i2.1996

Abstract

The purpose of the study was to examine the effect of audit committee size, auditor tenure and KAP size on audit report lag with industry specialization auditors as moderating variables in publicly listed mining sector companies on the IDX. This research is a quantitative research using secondary data that is accessed from the website of the mining sector company. This study uses the criteria to determine the research sample, amounting to 31 companies. The method of analysis used logistic regression and residual test which was processed with SPSS. The results of the study: 1) the size of the audit committee has no effect on audit report lag; 2) audit tenure has no effect on audit report lag; 3) KAP size has an effect on audit report lag; 4) all independent variables simultaneously affect the audit report lag; 5) the moderating variable cannot moderate the effect of the independent variable on audit report lag.
Pengaruh Akuntabilitas Keuangan Daerah, Value For Money, Kejujuran, Transparansi, Dan Pengawasan Terhadap Pengelolaan Keuangan Daerah (Studi Kajian Pada Pemerintah Kabupaten Labuhanbatu Pusat) Fredo TSP Hasugian; Ricky Ary Syahputra; Aulia Rahman Harahap
JURNAL MUTIARA AKUNTANSI Vol 6 No 2 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i2.1997

Abstract

This study aims to examine the influence of local financial accountability, value for money, honesty, transparency and supervision of local financial management. The sample of this research is all SKPD (Local Work Unit Unit) as user of budget related to regional finance management at Regency Government of Labuhanbatu amounting 36 SKPD and 36 Committing Officer of Commitment so amounted 72 person. Sampling method is census method, and data used is primary data. Data were collected by distributing the queryer directly submitted to the respondent. Data analysis techniques use path analysis with the help of SmartPLS 3 program. The results of this study show that value for money, honesty, transparency and oversight have positive and significant correlation to Regional Financial Management, while Regional Financial Accountability has negative and significant correlation to Regional Financial Management.
Pengaruh Struktur Kepemilikan, Kinerja Keuangan, Dan Ukuran Perusahaan Terhadap Indikasi Kesulitan Keuangan Tiara Ayu Andani; Elen Puspitasari
JURNAL MUTIARA AKUNTANSI Vol 6 No 2 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i2.2049

Abstract

This reserach aims to determine what can affect financial distress in mining companies and to examine and analyze the impact of the independent variable on the dependent variable. The independent variables used in this research are ownership structure, financial performance and firm size. This research is processed using secondary data types. Tests in this research used descriptive statistics and multiple linear regression analysis to analyze the data. By using the sampling method with purposive sampling technique, 160 data were obtained where this research was processed using the SPSS version 25 program, and the population studied included mining companies listed on the IDX during the 2016-2019 period. This reserach shows that: Institutional Ownership, Liquidity, Leverage, Profitability shows a significant impact on Financial Distress. It is inversely proportional to Managerial Ownership and Company Size which indicate does not have effect on Financial Distress
Pengaruh Good Corporate Governance, Profitabilitas dan Kebijakan Dividen terhadap Nilai Perusahaan Silvia Thauziad; Masiyah Kholmi
JURNAL MUTIARA AKUNTANSI Vol 6 No 2 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i2.2136

Abstract

The aim of this study is to test empirically the effect of managerial ownership, institutional ownership, profitability, and dividend policy on firm value. The population in this study are all companies listed on the Indonesia Stock Exchange in the 2017-2019 period. The sampling technique used in this study was a purposive sampling method. The sample obtained was 105 companies with 3 years of observation. The data analysis model in this study is panel data regression using EViews10 software. The result of the research shows that managerial ownership, institutional ownership, profitability and dividend policy have a significant influence to firm value. Meanwhile, managerial ownership,institutional ownership, profitability have asifnificant influence to firm valye partially. But dividend policy have no significant influence to firm value partially.
Risiko Kredit, Risiko Pasar, Dan Kinerja Keuangan Perbankan Pada Masa Pandemi Covid-19 Rini Dwi Astuti; Dewa Putra Krishna Mahardika
JURNAL MUTIARA AKUNTANSI Vol 6 No 2 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i2.2141

Abstract

The Covid-19 pandemic began to spread in Indonesia in March 2020. This caused a number of industrial sectors in Indonesia to experience a decrease in financial performance. One of the sectors that experienced a decline in financial performance was the banking sector. This study has purpose to determine the effect of credit risk and market risk on financial performance in commercial banks registered on the Indonesia Stock Exchange in the first until fourth quarters of 2020. The samples in this study is 35 banks. The sample is obtained by purposive sampling method. The method of analysis in this study is multiple linear regression analysis. From the results of the study, simultaneously credit risk and market risk affect financial performance. credit risk negatively affects financial performance. while market risk has a positive effect on financial performance
Pengaruh Kebijakan Deviden Terhadap Kinerja Perusahaan Pertambangan Studi Empiris Pada Perusahan Manufaktur Di Bursa Efek Indonesia Tahun 2016-2018 Marselino Wau; Yurmanius Waruwu
JURNAL MUTIARA AKUNTANSI Vol 6 No 2 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i2.2157

Abstract

Industri pertambangan merupakan industri penting bagi pemerintah pusat sebagai sumber pendanaan membiayai pembangunan negara, dimana kinerja perusahaan dalam hal ini industri telah menjadi bagian yang sangat penting di bidang akademisi dan praktisi. Perhatian peran tata kelola perusahaan dalam memoderasi hubungan antara kebijakan dividen dan kinerja harus terus ditingkatkan. Penelitian ini akan memperkaya kebijakan dividen dan perusahaan terhadap tata kelola. Penelitian ini bertujuan untuk mengetahui peran tata kelola perusahaan memoderasi hubungan antara kebijakan dividen dengan kinerja. Selain itu, studi ini juga melihat pengaruh kebijakan dividen dengan kinerja. Sampel penelitian ini direncanakan 21 perusahaan selama 3 tahun, diuji dengan menggunakan analisis regresi dimoderasi (MRA). Sebelum di uji dengan regresi kami akan melakukan beberapa analisis, seperti normalitas. Skor rata-rata masing-masing Variabel (ROA, DPR, PO, CA, dan CS). Dilanjutkan dengan menguji hipotesis, sehingga dapat diuji Interaksi kebijakan dividen dan tata kelola perusahaan dengan kinerja perusahaan.

Page 13 of 23 | Total Record : 230

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