cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Hana Ike Dameria Purba
Contact Email
purbahana@yahoo.com
Phone
-
Journal Mail Official
hottuasamosir2@gmail.com
Editorial Address
-
Location
Kota medan,
Sumatera utara
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
 12   13   14   15   16 
Analisis Laporan Keuangan Untuk Menilai Kinerja Di PT. Indoneisa Kenderaan Terminal,Tbk. Yang Terdaftar Di Bursa Efek Indoneisa Periode 2015-2019 Heri Enjang Syahputra
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.v6i2.2370

Abstract

This study aims todetermine and analyze in measuring the level of financial performance at PT. Indonesia Kendaraan Terminal Tbk, 2015-2019 period in terms of financial ratio analysis. Information on the level of financial performance is very important in maintaining the company's existence from competition. The analytical method used is descriptive method with a quantitative approach, with data collection techniques in the form of documentary research or Its kind, as well as data collection from the Indonesian Stock Exchange (BEI). The data analyzed were the financial statements of PT. Indonesia Kendaran Teminal Tbk. Namely the income statement and statement of financial position (BalanceSheet) for the period of 2015-2019. Assessment of the level of performance from the financial aspect uses financial ratio indicators, namely Current Ratio, Cash Ratio, Debt Ratio, Debt to Equity Ratio, Gross Profit Margin, Net Profit Margin, Return On Equity, Total Asset Turnover, Fixed Asset Turnover. Results of The research on the level of financial performance of PT. Indonesia Vehicle Terminal Tbk. Obtained a healthy predicate with the AA category consecutively during the period 2015 to 2019.
Pengaruh Beban Pajak Tangguhan, Aktiva Pajak Tangguhan, Dan Akrual Terhadap Manajemen Laba Pada Perusahaan Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2020 Owen De Pinto Simanjuntak
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.v6i2.2371

Abstract

This study aims to determine the effect of deferred tax expense, deferred tax assets, and accruals on earnings management. The population in this study are various industrial companies listed on the Indonesia Stock Exchange for the 2015-2020 period. This research is a descriptive research with a quantitative approach. Data processing program using SPSS Version 25.By using 5 companies using purposive sampling. The data used in this study is secondary data, namely data on the financial statements of various industrial sector companies listedon the Indonesia Stock Exchange in the 2015-2020 period. The sample selection method used purposive sampling, namely the sampling method based on certain criteria. Of the 45 various industrialcompanies listed on the Indonesia Stock Exchange, there are only 5 companies that meet the research sample criteria that have been determined. The data analysis method used inthis research is multiple linear regression test, coefficient of determination (R^2) and correlation (R), partial test (t-test) and Simultaneous test (F-test) while earnings management is measured based on dummy variables. The results of this study indicate that deferred tax expense affects earnings management, deferred tax assets affect earnings management and accruals have no effect on earnings management.Based on the simultaneous test (F test) variable deferred tax expense, deferred tax assets andaccruals together have no effect on earnings management in various industrial companies listed on the Indonesia Stock Exchange in 2015-2020.
Budaya Organisasi, Komitmen Profesional, Dan Etika Auditor Terhadap Kinerja Auditor Vindi Slamet Sesari; Ahmad Mukoffi; Hermi Sularsih; Fidyah Arini Kusuma Wardhani
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.v6i2.2420

Abstract

This study aims to examine the effect of organizational culture, professional commitment, and auditor ethics on the performance of auditors at the Surabaya public accounting firm. The type of research conducted is descriptive quantitative research with survey method. The number of respondents in this study were 60 respondents from 12 Public Accounting Firms in Surabaya which were selected randomly. The method of data acquisition comes from questionnaires that are distributed directly to respondents. The data analysis technique used multiple linear regression analysis and hypothesis testing using the determinant coefficient test, t-test, and f-test. The results of the study indicate that organizational culture, professional commitment, and auditor ethics have a significant influence on auditor performance.
PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KEUANGAN PADA USAHA KECIL DAN MENENGAH Riadi Riadi
JURNAL MUTIARA AKUNTANSI Vol 7 No 1 (2022): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v7i1.2263

Abstract

Accounting information systems are very important for small and medium enterprises (SMEs), because through a proper accounting information system, small and medium enterprises can provide complete information on the financial position of small and medium enterprises. So far, SMEs have not organized and used accounting information optimally in financial management so that the financial performance of SMEs is known . The purpose of this study was to determine the effect of accounting information systems on financial performance in SMEs. This research is a causal associative research with quantitative techniques. The population in this study are small and medium enterprises in the Tanjung Rejo Village area as many as 41 SMEs and the sample is a total population of 41 respondents. The data were analyzed using simple regression analysis and to answer the research hypothesis using the t test at a significance level of 95% ( = 0.05). The results obtained that there is an effect of accounting information systems on financial performance in small and medium enterprises.
PENGARUH PENERAPAN AKUNTANSI TERHADAP PENGEMBANGAN WIRAUSAHA UMKM Habibie Habibie
JURNAL MUTIARA AKUNTANSI Vol 7 No 1 (2022): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v7i1.2272

Abstract

The development of MSMEs is very strategic in driving the national economy, considering that its business activities cover almost all business fields so that the contribution of MSMEs to low-income groups is very large for increasing income. However, the development of MSMEs in Indonesia is very low due to various reasons behind it. Factors that influence the development of MSMEs include the quality of human resources such as the application of accounting in entrepreneurship. The purpose of this study was to determine the effect of accounting application on entrepreneurial development (Empirical Study in Helvetia Tengah Village, Medan). This type of research is causal associative with quantitative techniques with a sample of . The population in this study is MSMEs in the Helvetia Tengah Village area as many as 58 MSMEs and the sample is the total population of 58 respondents. To obtain the data, the research instrument used a Likert scale with four alternative answers in the form of a questionnaire and analyzed using simple linear regression then followed by a t test at and the coefficient of determination at a significant level of 95%.The results of the study indicate that there is an effect of the application of accounting on the development of entrepreneurship.
ANALISIS SISTEM INFORMASI AKUNTANSI PADA SIKLUS PENDAPATAN DARI PENERIMAAN KAS PADA LPD DESA ADAT KAPAL Kadek Devi Kalfika Anggria Wardani; I Putu Gede Ferry Andhika
JURNAL MUTIARA AKUNTANSI Vol 7 No 1 (2022): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v7i1.2503

Abstract

The more complicated the cash receipts activity carried out by a company, the more it will affect the recording of the company's cash receipts which will be longer and more complicated, especially if it is still done manually, therefore, along with technological developments, companies are required to implement information systems in every business. The company's activities are no exception to activities in the income cycle. The income cycle at the Kapal Adat Village LPD is quite complicated and mostly focuses on the credit distribution process, but most of these activities are still carried out manually. both in the application of accounting information systems in their respective fields. Therefore, this activity aims to find out how the accounting information system is applied to the income cycle in cash receipts at the Kapal Adat Village LPD. This activity uses the method of observation, interviews and documentation. From the results of this activity, it is known that the income cycle on cash receipts in the LPD of the Traditional Kapal village is still quite complicated because it has not fully implemented the accounting information system in cash receipts activities.
PENGARUH SISTEM INFORMASI AKUNTANSI DALAM PELAPORAN KEUANGAN PEMERINTAH DAERAH Muhammad Hafiz; Suryanto Suryanto; Muhammad Azmii Dalimunthe; Deliana Deliana; Ilham Hidayah Napitupulu
JURNAL MUTIARA AKUNTANSI Vol 7 No 1 (2022): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v7i1.2550

Abstract

An accounting information system is an information system that has an information processing process that produces financial reports. This research is causative. The data used in this study were from several previous studies. This study discusses an accounting information system that is able to assist the financial reporting process and an effective system in the financial reporting process.
APAKAH PROFITABILITAS TERDONGKRAK KARENA PROGRAM GREEN ACCOUNTING DAN KINERJA LINGKUNGANNYA? BUKTI DARI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Wulan Sari; Zul Azmi; Linda Hetri Suriyanti
JURNAL MUTIARA AKUNTANSI Vol 7 No 1 (2022): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v7i1.2821

Abstract

This study aims to examine the effect of green accounting implementation and environmental performance on the profitability of manufacturing companies. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2020. The sample was taken using a purposive sampling method so that there were 12 companies that met the criteria which can be downloaded from the www.idx.co.id website. Multiple regression analysis technique was used to test the hypothesis. The results show that the application of green accounting programs and environmental performance have a significant influence on the profitability of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2020. The application of green accounting is a driving force for increasing the company's positive image. Environmental performance can also be an indicator that supports the company's success. Good company performance followed by good environmental performance will increase the ability to compete.
ASPEK PERPAJAKAN PENGELOLAAN KEUANGAN DESA (PEMAHAMAN PERANGKAT DESA) Nancy Mayriski Siregar; Destari Nurlaila Damanik
JURNAL MUTIARA AKUNTANSI Vol 7 No 1 (2022): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v7i1.2910

Abstract

Undang-Undang Ketentuan Umum dan Tatacara Perpajakan mengatur bahwa wajib pajak adalah orang pribadi atau badan, meliputi pembayar pajak, pemotong pajak, dan pemungut pajak yang mempunyai hak dan kewajiban perpajakan sesuai dengan ketentuan peraturan perundang-undangan perpajakan. Dana yang masuk ke desa yang bersumber dari APBN maupun APBD, tentu saja dalam praktek pelaksanaannya akan terutang pajak sesuai dengan jenis transaksinya. Oleh karena itu diperlukan pemahaman dalam aspek perpajakan pada perangkat desa dalam pengelolaan Keuangan desa dengan memahami kewajiban pemotongan atau pemungutan PPh 21, PPh 23, PPh 4 ayat 2, PPN. Dengan berbekal pemahaman yang baik mengenai jenis transaksi dan pajak yang terutang, diharapkan praktek perpajakan di desa sesuai dengan undang-undang dan peraturan yang berlaku.
PENGARUH PERENCANAAN PAJAK DAN PROFITABILITAS TERHADAP NILAI PERUSAHAANPADA PERUSAHAAN SUBSEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEKINDONESIA Heri Enjang Syahputra; Desyana Desyana; Rosana Purba
JURNAL MUTIARA AKUNTANSI Vol 7 No 1 (2022): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v7i1.2972

Abstract

This study aims to determine: (1) the effect of tax planning partially on firm value in transportation sub-sector companies listed on the Indonesia Stock Exchange in 2017-2019, (2) the effect of profitability partially on firm value in transportation sub-sector companies listed on the Indonesia Stock Exchange in 2017-2019, and (3) the effect of Tax Planning and Profitability Simultaneously on Firm Value in Transportation Sub-Sector Companies Listed on the Indonesia Stock Exchange in 2017-2019. The population in this study were all Transportation Subsector Companies Listed on the Indonesia Stock Exchange during the study period as many as 34 companies. The sample in this study were 16 Transportation Sub-Sector Companies Listed on the Indonesia Stock Exchange which were in accordance with the sampling criteria. Data collection methods used are documentation studies and literature studies. Classical assumption test used, including normality test, multicollinearity test. heteroscedasticity test, and autocorrelation test. The data analysis technique used is simple linear regression analysis and multiple linear regression.The results of this study indicate that tax planning partially has no effect on firm value. This is evidenced by the negative value of the regression coefficient, which is -0.106 and the tcount value is smaller than the ttable value, which is -0.122 < 1.67943 at a significance of 0.904 > 0.05. Profitability partially affects the firm value. This is evidenced by the positive value of the regression coefficient, which is 2.885 and the value of tcount is greater than ttable, which is 2.824 > 1.67943 at a significance of 0.007 < 0.05. Tax Planning and Profitability simultaneously have a positive effect on Firm Value. This is evidenced by the value of Fcount which is greater than Ftable, which is 4.025 > 3.20 at a significance of 0.025 < 0.05. The variation of the firm value variable is determined by the two independent variables, namely tax planning and profitability is 15.2%, while the remaining 84.8% is influenced by other variables not used in this study.

Page 14 of 23 | Total Record : 230

 12   13   14   15   16 

Filter by Year

2016 2025


Reset
Filter By Issues
All Issue Vol. 10 No. 1 (2025): Jurnal Mutiara Akuntansi Vol. 9 No. 2 (2024): Jurnal Mutiara Akuntansi Vol. 9 No. 1 (2024): Jurnal Mutiara Akuntansi Vol. 8 No. 2 (2023): Jurnal Mutiara Akuntansi Vol. 8 No. 1 (2023): Jurnal Mutiara Akuntansi Vol. 7 No. 2 (2022): Jurnal Mutiara Akuntansi Vol. 7 No. 1 (2022): Jurnal Mutiara Akuntansi Vol 7 No 1 (2022): Jurnal Mutiara Akuntansi Vol 6 No 2 (2021): Jurnal Mutiara Akuntansi Vol. 6 No. 2 (2021): Jurnal Mutiara Akuntansi Vol. 6 No. 1 (2021): Jurnal Mutiara Akuntansi Vol 6 No 1 (2021): Jurnal Mutiara Akuntansi Vol. 5 No. 2 (2020): Jurnal Mutiara Akuntansi Vol 5 No 2 (2020): Jurnal Mutiara Akuntansi Vol. 5 No. 1 (2020): Jurnal Mutiara Akuntansi Vol 5 No 1 (2020): Jurnal Mutiara Akuntansi Vol. 4 No. 2 (2019): Jurnal Mutiara Akuntansi Volume 4 No. 2 Tahun 2019 Vol 4 No 2 (2019): Jurnal Mutiara Akuntansi Volume 4 No. 2 Tahun 2019 Vol 4 No 1 (2019): Jurnal Mutiara Akuntansi Volume 4 No. 1 Tahun 2019 Vol. 4 No. 1 (2019): Jurnal Mutiara Akuntansi Volume 4 No. 1 Tahun 2019 Vol 3 No 2 (2018): Jurnal Mutiara Akuntansi Volume 3 No. 2 Tahun 2018 Vol. 3 No. 2 (2018): Jurnal Mutiara Akuntansi Volume 3 No. 2 Tahun 2018 Vol. 3 No. 1 (2018): Jurnal Mutiara Akuntansi Volume 3 No. 1 Tahun 2018 Vol 3 No 1 (2018): Jurnal Mutiara Akuntansi Volume 3 No. 1 Tahun 2018 Vol 2 No 2 (2017): Jurnal Mutiara Akuntansi Volume 2 No. 2 Tahun 2017 Vol. 2 No. 2 (2017): Jurnal Mutiara Akuntansi Volume 2 No. 2 Tahun 2017 Vol 2 No 1 (2017): Jurnal Mutiara Akuntansi Volume 2 No. 1 Tahun 2017 Vol. 2 No. 1 (2017): Jurnal Mutiara Akuntansi Volume 2 No. 1 Tahun 2017 Vol. 1 No. 1 (2016): Jurnal Mutiara Akuntansi Volume 1 No. 1 Tahun 2016 Vol 1 No 1 (2016): Jurnal Mutiara Akuntansi Volume 1 No. 1 Tahun 2016 More Issue