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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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Akuntansi Belis dalam Adat Perkawinan Masyarakat Kabupaten Sikka Renata Ritarosana Dua Pona; Wilhelmina Mitan; Paulus Libu Lamawitak
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.v2i4.3350

Abstract

This research aims to describe the identification, measurement, presentation and disclosure of belis accounting in the marriage customs of the Watugong Village community. This research data was obtained from interviews, observations, documentation and literature studies regarding the stages of belis in the marriage customs of the Watugong village community. This research produces data that can be used as information and consideration in making decisions regarding accounting. The results of this research: identification in Accounting is said to be relevant because in the buying process economic transactions can be identified; This research shows the process of measuring belis, measured using fair value, which is in accordance with the market price set at that time; The researcher presents a journal description and a summary of profits or losses from both parties, which can be used as reference material for future purchasing processes, documentary evidence and economic considerations.
Analisis Sistem Pengendalian Intern Dinas Sosial Kabupaten Labuhan Batu Bara Rizki Kartika Yani Lubis; Junita Putri Rajana Harahap
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.v2i4.3352

Abstract

Management of social funds is an integral part of the government's efforts to maintain community welfare. These social funds are the main instrument in overcoming social inequality, protecting vulnerable individuals and families, and ensuring that their basic rights are fulfilled. The aim of this research is to analyze the Internal Control System of the Labuhan Batu Bara Regency Social Service. This research uses qualitative research methods. The research method used is in-depth interviews with research subjects, observation and documentation. Based on the research results, the social assistance internal control system in North Labuhan Batu Regency is designed to ensure that aid distribution is carried out effectively, on target and in accordance with applicable policies. This system includes several important components, starting with administrative controls that involve creating and implementing clear policies and procedures for the management and distribution of aid. Based on the research that has been conducted, it can be concluded that the internal control system for Social Assistance in North Labuhan Batu Regency is designed to ensure that the implementation of assistance is carried out effectively, accurately and in accordance with applicable policies.
Analisis Sistem Informasi Akuntansi dalam Meningkatkan Efisiensi Pelaporan Keuangan Dinas Sosial Kabupaten Labuhanbatu Utara Rini Utari; Junita Putri Rajana Harahap
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.v2i4.3353

Abstract

An Accounting Information System (AIS) is a system used to collect, store, process and present accounting information that is relevant and useful for decision making in an organization. The aim of this research is to determine the analysis of accounting information systems in improving the efficiency of financial reporting of the North Labuhanbatu Regency Social Service. This research uses qualitative research methods. The research method used is interviews (in-depth interviews) with research subjects, observation and documentation. The aim of this research is to describe Accounting Information System Analysis in Improving the Efficiency of Financial Reporting for the North Labuhanbatu Regency Social Service. The object of this research is the North Labuhan Batu Social Service. The subjects of this research were North Labuhan Batu social service employees. The data analysis technique used/used in this research is the Descriptive Analysis method. The data collected will be analyzed according to the criteria and things required in data collection. Research also shows that the integration of accounting information systems with other management systems, such as client data management systems and social programs, has improved coordination between departments. Previously, data was often re-inputted and processed separately by each unit, causing data duplication and potential errors. Based on evaluation results, training should be updated periodically to reflect changes in technology and organizational needs. Research shows that a continuous approach to updating training materials and teaching methods can ensure that employees always have relevant and up-to-date information. The North Labuhanbatu District Social Service should consider conducting regular follow-up training to introduce new features of the SIA and address changes in regulations. Based on the results of research related to Accounting Information System Analysis in Improving the Efficiency of Financial Reporting of the North Labuhanbatu Regency Social Service, it can be concluded that this technology significantly increases efficiency, accuracy, transparency and security in financial reporting. The implementation of AIS has reduced manual errors and accelerated the reporting process, enabling more accurate and timely financial reports, as well as supporting better decision making and tighter oversight.
Analisis Harga Pokok Pesanan Terhadap Penentuan Harga Pokok Produksi dengan Metode Variabel Costing pada Pt. Makmur Delfia Uli Damayanti Siagian; Anik Nurmawati; Merina Tinta Fatrissia; Syifa Amelia; Sabrina Octaviani
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 1 (2025): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i1.3479

Abstract

This study analyzes the application of the order costing method with a variable costing approach at PT Makmur, a manufacturing company engaged in the beverage cup industry. Accurate determination of the cost of goods manufactured is crucial to support strategic decision making, profit optimization, and management of company resources. This research uses a literature study method with a qualitative approach to explore in-depth understanding related to the calculation of production costs. The results of the analysis show that the variable costing method provides benefits in identifying contribution margins and controlling variable costs, while the full costing method tends to produce a more comprehensive estimate of production costs by including fixed costs. The findings indicate a significant difference in net profit between the two methods, which has an impact on selling pricing decisions and production strategies. The implication of this study is that it provides practical guidance for PT Makmur and similar companies to choose a costing method that suits financial and operational objectives, and improve competitiveness through more efficient cost management.
Nilai Perusahaan Ditinjau Menggunakan Green accounting, Kinerja Lingkungan dan Pertumbuhan Laba Gisca Dwi Desriyunia; Nera Marinda Machdar
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 1 (2025): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i1.3503

Abstract

The development of the business world in developing countries encourages companies to increase company value by improving their reputation in the eyes of the public. One important step in this effort is to increase profits and demonstrate responsibility towards the environment and society. This research aims to find and analyze theories that discuss the influence of green accounting, environmental performance and profit growth on company value. This research uses the literature review method to analyze and present the reasons behind the explanatory variables, as well as findings from previous research. The theories behind this research are agency theory and signal theory. Variables that are thought to influence company value include green accounting, environmental performance, and profit growth. The research results show that the relationship between green accounting, environmental performance and profit growth on company value varies, so a clear agreement has not been reached. This study provides a detailed picture based on existing facts and can be a reference for further research that uses green accounting, environmental performance and profit growth variables.
Peranan Akuntansi Forensik dalam Mengungkap Gratifikasi dan Penyalahgunaan Wewenang : Studi kasus : Lembaga Pembiayaan Ekspor Indonesia dan Bandung Smart City Tiara Marcella Ruskito; Viona Eka Putri Mardiono; Tries Ellia Sandari
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 1 (2025): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i1.3513

Abstract

This research aims to examine the role of forensic accounting in detecting and exposing acts of graft and abuse of authority, focusing on the case of the Indonesian Export Financing Agency (LPEI) and the Bandung Smart City project. Forensic accounting offers an in-depth law-based investigative approach, which enables the disclosure of patterns of financial manipulation as well as weaknesses in internal controls. This research uses a qualitative method through a literature review of relevant journals, books, and literature. The results show that forensic accounting is not only effective in uncovering financial irregularities, but also contributes to increasing transparency and accountability in the public sector. Forensic accounting has proven to be a strategic tool both in the investigation process and fraud prevention, so that it can support better state financial governance.
Akad dalam Transaksi Derivatif Nurmakiyah Nurmakiyah; Syahfitri Syahfitri; Fatma Taufik Hidayat
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 1 (2025): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i1.3514

Abstract

Nowadays, the development of transactions in fi nacial institution very rapidly, both in the new contracts, development of contracts that already exist, or a combination of the two contracts that have been established. This is a response of fi nancial institutions to the need of modern society, as well as an effort to give alternative business transactions to its customers. Derivatifs transactions is hybrid investment, grafts from the original, or new transactions arising as a form of deviation or development or specifi city of the transactions that have been established. These transactions usually have patterns similiar to original transactions, but there are different things that are infl uenced by certain considerations such as tradition, mashlahah, etc. As for the models of derivatif transactions in islamic fi nancial institution are : the merging model (include : mudarabah mushtarakah, bai’ ‘inah, bai’ tawarruq, bai’ wafa and beli gadai emas), improvement ( include : mudarabah and musharakah with jaminan, mudarabah and musharakah parrarel, and rahn tasjily), and qiyas model (include : paroan, pro telon, pro papat, etc). Ulama have argued that derivatif transactions based on the principle “al-ashlu fi al-mu’amalah al-ibahah, hatta yadullu al-dalil ‘ala tahrimihi. Departing from this principle, then the Ulama allow, ikhtilaf, and forbid the derivatif transaction.
Profitabilitas Ditinjau Menggunakan Struktur Modal, Pertumbuhan Perusahaan, Modal Kerja dan Penjualan Bersih Della Puspita; Nera Marinda Machdar
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 1 (2025): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i1.3519

Abstract

This study discusses capital structure, company growth, working capital and net sales on profitability listed on the IDX. In the context of increasingly fierce business competition, companies are required to increase revenue and manage resources well to achieve an optimal level of profitability. The purpose of this study is to find and analyze theories that mention the effect of capital structure, company growth, working capital and net sales on profitability. This research uses the literature review method. In this study, researchers present the reasons for other explanatory variables, as well as findings from previous literature. The theories behind this research are agency theory, exchange theory and signal theory. The mapping of other explanatory variables that suggest profitability consists of capital structure, Company growth, working capital and net sales. The results suggest that there are different relationships between capital structure, corporate growth, working capital and net sales on profitability and thus no consensus has been reached. This study provides a detailed illustration based on reality and can help future research using capital structure, firm growth, working capital and net sales on profitability.
Kebijakan Dividen Ditinjau Menggunakan Profitabilitas, Leverage, Set Kesempatan Investasi dan Arus Kas Bebas Jasmine Jasmine; Nera Marinda Machdar
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 1 (2025): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i1.3523

Abstract

The development of the financial sector in Indonesia encourages companies to enhance their value through optimal dividend policies. This study aims to analyze the influence of profitability, leverage, investment opportunity set, and free cash flow on dividend policy among banking sector companies listed on the Indonesia Stock Exchange. Utilizing a literature review method, this research examines 40 articles and journals published between 2019 and 2024 to explore the relationships between these variables. Based on agency theory and signaling theory, dividend policy is influenced by internal factors such as profitability and free cash flow, as well as strategic decisions related to leverage and investment opportunities. The findings indicate that each variable affects dividend policy differently, depending on the company’s circumstances and management strategies. These insights are expected to serve as a reference for future studies and as guidance for corporate management in effectively managing dividend policies to attract investors and enhance company value.
Activity Based Costing, Efisiensi Biaya dan Kinerja Keuangan Jihan Rahmah Fadiyah; Nera Marinda Machdar
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 1 (2025): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i1.3530

Abstract

The ABC Method emerged in response to the weaknesses of traditional methods, such as the production volume-based cost calculation method. The purpose of this study is to analyze the Application of the Activity-Based Costing (ABC) Method in Measuring Cost Efficiency and Financial Performance. The research method used is literature study or Library Research with a qualitative approach. The literature used is literature from the results of research or reviews presented in national and international scientific articles that are in accordance with accounting. All articles used are sourced from Mendeley's literacy data search engine and Google scholar. Based on a literature review from several articles on the results and discussion, the conclusions that can be drawn are: The application of the Activity-Based Costing (ABC) Method has a significant impact on cost efficiency and the company's financial performance.

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