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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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Budaya Organisasi, Komitmen Profesional, Dan Etika Auditor Terhadap Kinerja Auditor Sesari, Vindi Slamet; Mukoffi, Ahmad; Sularsih, Hermi; Wardhani, Fidyah Arini Kusuma
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.
ANALISIS SISTEM INFORMASI AKUNTANSI PADA SIKLUS PENDAPATAN DARI PENERIMAAN KAS PADA LPD DESA ADAT KAPAL Wardani, Kadek Devi Kalfika Anggria; Andhika, I Putu Gede Ferry
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 Hafiz, Muhammad; Suryanto, Suryanto; Dalimunthe, Muhammad Azmii; Deliana, Deliana; Napitupulu, Ilham Hidayah
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 Sari, Wulan; Azmi, Zul; Suriyanti, Linda Hetri
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) Siregar, Nancy Mayriski; Damanik, Destari Nurlaila
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 KEMUDAHAN, PROMOSI, DAN KEMANFAATAN TERHADAP KEPUTUSAN MELAPORKAN SPT TAHUNAN MENGGUNAKAN e-FILING DI KOTA MEDAN Purba, Roberto Roy; Sarah, Eva Margareth
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.v7i1.3016

Abstract

Perkembangan sistem informasi saat ini memunculkan berbagai alternatif dalam penggunaannya demikian juga promosi yang diberikan kepada setiap pelapor wajib pajak. Penelitian ini bertujuan untuk mengetahui pengaruh kemudahan, promosi dan kemanfaatan terhadap keputusan melaporkan SPT Tahunan wajib pajak di Kota Medan. Data yang digunakan dalam penelitian ini merupakan data primer diperoleh dengan cara menyebarkan kuesioner kepada pengguna layanan e-filing. Hasil penelitian menunjukkan bahwa faktor kemudahan dan kemanfaatan berpengaruh positif dan signifikan terhadap keputusan penggunaan e-filing sedangkan aktivitas promosi tidak siginifikan memengaruhi keputusan penggunaan. Secara simultan, kemudahan, promosi dan kemanfaatan berpengaruh secara bersama-sama terhadap keputusan penggunaan e-filing.
Efektifitas E-learning Sebagai Media Pembelajaran Terhadap Mahasiswa Baru Fakultas Ekonomi Universitas Prima Indonesia Medan Sitanggang, Tina Novianti; Benget. P, Jhon Lismart
JURNAL MUTIARA AKUNTANSI Vol. 7 No. 2 (2022): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v7i2.3372

Abstract

Penelitian ini bertujuan untuk mengetahui efektifitas pembelajaran E-Learning bagi mahasiswa-i baru di Fakultas Ekonomi Jurusan Akuntansi Universitas Prima Indonesia Medan. Semenjak merebaknya pandemi corona virus disease 2019 (covid-19) beberapa tahun yang lalu di Indonesia, dunia pendidikan di Indonesia sekarang sedang melaksanakan proses pembelajaran daring karena pandemi yang sangat luar biasa. Proses pembelajaran dipaksa untuk dilakukan secara jarak jauh. Maka e-learning merupakan salah satu solusi yang tepat untuk mendukung pembelajaran daring saat ini, bahkan bisa menjadi variasi baru dalam pembelajaran normal nantinya.Sampel penelitian ini adalah mahasiswa-i baru program studi Akuntansi  di Fakultas Ekonomi Jurusan Akuntansi Universitas Prima Indonesia Medan. Metode yang dipilih adalah menggunakan teknik simple random sampling dengan mempertimbangkan homogenitas populasi. Penelitian ini merupakan penelitian kualitatif menggunakan metode survey dengan kuisioner dan wawancara yang dilakukan secara online. Hasil penelitian menggambarkan efektifitas waktu dalam pembelajaran berbasis online  mencapai 80%,  efektifitas metode mengajar dosen mencapai 80%  dan efektifitas e-learning  (SPADA) sebagai media pembelajaran mencapai 90%.
Pengaruh Electronic Banking Terhadap Kinerja Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021 Ginting, Mitha Christina; Sagala, Lamria Sagala; Panjaitan, Rike Yolanda; Situmorang, Duma Rahel
JURNAL MUTIARA AKUNTANSI Vol. 7 No. 2 (2022): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v7i2.3455

Abstract

The purpose of this study is to examine the impact of e-banking (ATM and mobile banking) on ​​the performance of Indonesian Stock Exchange listed companies in the banking sector from 2019 to 2021. Today, the rapid development of information technology affects many aspects of life, including banking. One of the challenges for the domestic banking industry is protecting customers amid increasingly complex and dynamic requirements regarding both the services and products offered. Therefore, modern and mature information technology is required to support the service. Researchers brought up the topic as a study in line with the increasing number of transactions that people in Indonesia make via e-banking. This shows an increasing trend every year. Although the survey is associative, the survey population is IDX-listed banking companies for the period 2019-2021. Sampling is performed using a targeted sampling technique. The sample used in this study included 38 banks with 3 years of follow-up. Data analysis was performed using a statistical application, namely multiple linear regression using SPSS. Tests have shown that ATMs have a positive impact on bank performance, as ATM distribution is currently distributed in different locations and they are easy to use. This has created a general perception that ATMs are ubiquitous and can transact indefinitely, and customer growth has an impact on financial performance. Second, M-banking affects the bank's financial performance. Many banks have adopted the use of M-banking because it is driven by the level of investment. In addition, the use of M-banking in general, many customers immediately take advantage of the possibilities of their mobile banking.
Pemicu Tax Avoidance: Financial Distress, Leverage Dan Sales Growth Studi Pada Perusahaan Sektor Basic Materials Hidayat, Akmal; Muthohhar Rafi, Mar’ie; Kurniati, Endang
JURNAL MUTIARA AKUNTANSI Vol. 7 No. 2 (2022): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v7i2.3471

Abstract

This study aims to determine the effect of financial distress, leverage and sales growth on tax avoidance. Tax Avoidance is an act of tax avoidance carried out by taxpayers, but the actions taken do not violate applicable regulations. Financial distress, leverage and sales growth as variables that can trigger this tax avoidance. The research sample consisted of 17 companies which were determined using a purposive sampling technique with 6 years of observation, namely 2016-2021. Research data were analyzed using multiple linear regression analysis with SPSS tools. The results showed that leverage had an effect on tax avoidance, while financial distress and sales growth had no effect on tax avoidance.
Pengaruh Profitabilitas Terhadap Harga Saham Pada Perusahaan Manufaktur Sub Sektor Tekstil dan Garmen Yang Terdaftar di Bursa Efek Indonesia Siahaan, Yannuke Patricia; Butar Butar, Monetarist; Silaban, Vebri Lamtarida
JURNAL MUTIARA AKUNTANSI Vol. 7 No. 2 (2022): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v7i2.3474

Abstract

In general, funders have the main objective of obtaining optimum net profit. The phenomenon that occurs in this research is the relationship between asset returns, return of equity prices and fluctuating stock prices in the 2016-2021 period. This study aims to determine the impact of asset returns and unilateral equity returns as well as stock price growth. The sample in this research is garment and textile companies listed on IDX for the 2016-2021 period, which is 6 industries. Data collection is done by collecting secondary data. The data analysis technique used is multiple linear regression, namely 1.974+0.028-0.236. The results of this study indicate that partially Return On Assets (ROA) has an effect on stock prices and the Return On Equity (ROE) variable has no effect on stock prices and based on the F test together Return On Assets (ROA) and Return On Equity (ROE). ) has a significant effect on stock prices. The determination test shows that Return On Asset and Return On Equity have an effect of 93.5%. while 6.5% is influenced by other variables not examined in this study.

Page 19 of 23 | Total Record : 230

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