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Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi Trianandra Jl. Diponegoro No.69, Dusun I, Wirogunan, Kec. Kartasura, Kabupaten Sukoharjo, Jawa Tengah 57166 ; Email : lppm@stie-trianandra.ac.id
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INDONESIA
Jurnal Mutiara Ilmu Akuntansi
Published by Sekolah Tinggi Ilmu Ekonomi Trianandra
ISSN : 29649722     EISSN : 29649943     DOI : 10.55606
Core Subject : Economy,
Economics, Econometrics & Finance
Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 448 Documents
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Pengaruh Profitabilitas, Ukuran Perusahaan, Kualitas Audit, dan Komite Audit terhadap Penghindaran Pajak Anisya Rizki Hadiati; Roza Fitria
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 3 (2024): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i3.3259

Abstract

This research aims to determine the influence of profitability, company size, audit quality and audit committee on Tax Avoidance in property and real estate companies listed on the Indonesian Stock Exchange in 2019 - 2023, as many as 94 companies. The sampling technique used was the purposive sampling method and 220 sample data were obtained from 44 companies. The analysis technique used in this research is a multiple linear regression analysis test using the Statistical Package for the Social Sciences (SPSS) program. The population in this research is Property and Real Estate companies listed on the Indonesian Stock Exchange. The results of this research show that Profitability Committee has a positive and significant effect on Tax Avoidance, while Company Size, Audit Quality and Audit Committee have no effect on Tax Avoidance.
Analisis Rekonsiliasi Fiskal terhadap Perhitungan Pajak Penghasilan pada PT Dwi Putra Karya Sukses Nadiva Nasya Rukmananda B; Cris Kuntadi; Maidani Maidani
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 4 (2024): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i4.3265

Abstract

In the Astra International company, there is a reconciliation phenomenon in the asset depreciation section where there are different depreciation methods for commercial financial statements compared to fiscal financial statements research objectives: 1. To find out the calculation of Fiscal Reconciliation at PT Dwiputra Karya Sukses 2. To find out the calculation of taxes payable at PT Dwiputra Karya Sukses 3. To find out the calculation of the comparison of commercial profit and fiscal profit The type of research method used by the author is descriptive qualitative method. According to Bogdan and Biklen in Sugiyono (2020: 7) descriptive qualitative research methods are data collection in the form of words or pictures, so they do not emphasize numbers. By doing the right Fiscal Reconciliation, PT Dwiputra Karya Sukses can see the comparison between Taxable Income (PKP), namely before making a fiscal correction of Rp. 52,777,780 and after Fiscal Correction of Rp. 52,607,673. the difference in Taxable Income (PKP) also results in differences in Income Tax Payable that will be paid. The amount of income tax before fiscal correction is Rp. 5,808,555 and the amount of income tax after fiscal correction is Rp. 4,665,952. There is a difference in income tax payable of Rp. 1,142,603. Fiscal reconciliation of commercial financial statements is closely related to each other. Because it starts from revenue and expenses to the preparation of fiscal profit and loss and ends in income tax that must be paid by the company.
Analisis Efektivitas Digitalisasi Faktur Pajak PPN dalam Meningkatkan Kepatuhan Pengusaha Kena Pajak (PKP) pada PT. ABC Erica Diana Prayitno; Ulfa Puspa Wanti Widodo
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 4 (2024): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i4.3269

Abstract

The purpose of this study is to evaluate the effectiveness of digitizing VAT fact sheets through the e-Faktur system in order to increase VAT sales revenue at PT. ABC. It is hoped that the digitization of tax invoices will have a positive impact on the effectiveness of tax administration and PKP thresholds. One of the data collection methods used is the qualitative descriptive method, which involves collecting data through observation and documentation. The findings of the study show that the implementation of e-Factur has successfully reduced the time needed to complete tax invoices from an average of seven days to two working days. In addition, the factorial error threshold decreased from 12% to 3%, indicating an increase in accuracy and efficiency. Increasing tax productivity at PT. ABC is also associated with ease of access and convenience in meeting tax requirements. Based on these results, this study shows that the digitization of tax facts through the effective use of e-Factur
Sistem Penyusunan Laporan Keuangan Berdasarkan Invoice pada Pt. Abc Nazhiifah Huwaida Nisa; Ulfa Puspa Wanti Widodo
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 4 (2024): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i4.3270

Abstract

The purpose of collecting invoices at PT. ABC is to ensure that all transactions are well documented and to ensure the completeness of transaction data for the purposes of financial recording and reporting. The use of invoices in preparing financial reports is the main basis that must be used at PT. ABC. Invoices allow companies to monitor and manage transactions more effectively, as well as facilitate the accounting and financial management processes. This study was conducted using qualitative methods and using data collection techniques through interviews to understand in depth the process of preparing invoice-based financial reports at PT. ABC. This approach was chosen because it allows researchers to dig up information in detail and understand the context and dynamics in the financial reporting system. PT. ABC, a private company engaged in the field of CNG (Compressed Natural Gas) Supplier, requires an effective system to manage and organize financial data related to sales and expenditure transactions.
Pengaruh Efisiensi, Pertumbuhan Penjualan, Modal Kerja, dan Umur Perusahaan terhadap Profitabilitas Perusahaan Arika Nur’Aini; Desy Mariani
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 4 (2024): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i4.3281

Abstract

This study aims to determine the effect of efficiency, sales growth, capital working, and firm age on firm profitability in Companies publish syariah stock that listed on the Jakarta Islamic Index 70 (JII70) for the 2019 – 2023 period of 70 companies. The data used in this study were obtained from financial statement data and annual reports. The population in this study are companies that publish syariah stock that listed on the Jakarta Islamic Index 70 (JII70). The sampling technique used was purposive sampling method and obtained 185 sample data from 37 companies. The analysis technique used in this study is multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS) version 22. The results of this study indicate that efficiency and sales growth have a positive effect on firm profitabillity, capital working have a negative effect on firm profitability, and firm age has no effect on firm profitability.
Analisis Struktur Biaya Dan Break Even Point Pada UMKM Salero Basamo Rika Surianto Zalukhu; Rapat Piter Sony Hutauruk; Daniel Collyn; Yenni Mariani Sinurat; Murbanto Sinaga
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 3 (2024): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i3.3288

Abstract

Most micro, small, and medium-sized enterprises (MSMEs) have a limited understanding of sound business budget planning, which often leads to insufficiently prepared budget plans. However, effective budget planning can be achieved if MSMEs understand their cost structure and the break-even point of their business operations. Therefore, this study aims to analyze the cost structure and break-even point of Salero Basamo, an MSME located in Tebing Tinggi. The research adopts a qualitative descriptive approach, with data collection through interviews and observations, focusing on both production and non-production data. This data was then analyzed using cost structure analysis and break-even point analysis. The results indicate that Salero Basamo's cost structure is dominated by variable costs, accounting for 95.30% compared to 4.70% fixed costs. Furthermore, Salero Basamo reaches its break-even point when sales volume reaches 1,949 portions or sales revenue amounts to IDR 53,591,138. These findings have implications for the preparation of Salero Basamo's sales budget plan. To ensure profitability, Salero Basamo must set sales targets above 1,949 portions and revenue above IDR 53,591,138 in their budget plan. This study highlights that break-even point analysis can be a valuable tool for effective profit planning.
Pengaruh Perencanaan Pajak, Leverage dan Good Corporate Governance terhadap Nilai Perusahaan Lydia Shinta Uli; Prita Andini
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 4 (2024): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i4.3300

Abstract

This reseacrh aims to determine the influence of tax planning, leverage, audit committee, independent commissioners, managerial ownership, institutional ownership on firm value. The sample selection technique in this research used purposive sampling and obtained 22 food and beverage companies listed on the Indonesia Stock Exchange for the 2019 – 2022 period. The data analysis used in this research is multiple linear regression analysis using SPSS version 26 software. Based on the research results, it can be concluded that Institutional Ownership has a positive and significant effect on firm value. while Tax Planning, Leverage, Audit Committee, Independent Commissioners and Managerial Ownership have no effect on firm value.
Pengaruh Strategi Pemasaran, Kemampuan dan Pengetahuan Wirausaha terhadap Keberhasilan Usaha Mikro Kecil Menengah (UMKM) di Kota Mojokerto Putri Ayu Lestari; Imam Baidlowi; M. Syamsul Hidayat
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 4 (2024): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i4.3301

Abstract

Development in general depends on an economy based on broad community participation, which can be seen from the Micro, Small and Medium Enterprises (MSME) sector which is one of the most common types of business. The small and medium enterprise (MSME) sector is an important part of the country's economy. Micro, Small and Medium Enterprises (MSMEs) play a strategic role in national economic development because they really help economic growth and obtain workers, as well as distributing development results. However, success in developing a business so that it can help economic development is determined by various factors such as effective marketing strategies, mental and physical readiness of entrepreneurs, as well as in-depth knowledge of markets and products. This research aims to determine the influence of marketing strategy, entrepreneurial ability and entrepreneurial knowledge on business success among MSMEs in the city of Mojokerto. This type of research is quantitative research. The population in this study was all MSME actors in the culinary sector in Mojokerto City, totaling 2,527 MSMEs and the sample of respondents was 96 MSMEs using purposive sampling techniques. Respondent data was collected using a questionnaire. The data analysis method for this research uses descriptive statistical analysis using classical assumption testing and multiple linear regression, the overall analysis of which is calculated using the Statistical Program For Social Science (SPSS) version 25. The results of this research show that marketing strategy has a positive and significant effect on business success, entrepreneurial ability has no at all significant effect on business success, and entrepreneurial knowledge has a positive and significant effect on business success. Meanwhile, the most influential variables are marketing strategy variables and entrepreneurial knowledge. Based on simultaneous or joint testing, it was found that marketing strategy, entrepreneurial ability and entrepreneurial knowledge had a positive and significant effect.
Implementasi Sistem Pengelolaan Aset Desa (SIPADES) di Kecamatan Bengkalis Irma Safitri
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 4 (2024): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i4.3310

Abstract

This study aims to evaluate the implementation of the Village Asset Management System (SIPADES) in Bengkalis Regency. The focus of the research was to assess the effectiveness of this system in helping village officials manage assets. The research was conducted in six villages using a descriptive qualitative method. Data collection was conducted through reduction, presentation and conclusion drawing. The results showed that villages in Bengkalis Regency had implemented SIPADES well. Village operators, although most of them were only high school graduates, were able to master SIPADES thanks to intensive training. However, the main obstacles are network limitations that cause system errors and downtime, disrupt operational efficiency and stability of village asset management, and make it difficult to track data in real-time. Overcoming these problems requires improved technology infrastructure and better support so that SIPADES can run smoothly and effectively in all villages.
Determinan Minat Investasi Bagi Mahasiswa di Kota Solo Maharani Suprihatin; Ari Susanti
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 4 (2024): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i4.3313

Abstract

The purpose of this study was to determine the effect of investment knowledge, information technology, perceived return and perceived risk on investment interest among students in Solo. This research was carried out in the city of Solo, with active students studying in the city of Solo as the target population. This study uses primary data whose population is not known with certainty, so the calculation uses the Roscoe formula (1986) and a minimum sample of 107 respondents is found. This study obtained the results of multiple linear regression analysis and hypothesis testing, processed with SPSS 25. Partially, information technology, investment knowledge and risk perception have a negative and insignificant effect on students' investment interest. Partially, perceived return has a positive and significant effect on students' investment interest. Simultaneously, information technology, investment knowledge, perceived return and perceived risk affect students' investment interest in Solo City.

Page 19 of 45 | Total Record : 448

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