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Ahmad Ashifuddin Aqham
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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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Faktor Pemicu Terjadinya Selisih Anggaran dengan Pendapatan dan Belanja Daerah Pemerintah Kota Samarinda Zahra Dewi Yuningtias; Delfia Uli Damayanti Siagian; Merina Tinta Fattrisia; Naili Sofia; Devia Amalia
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.v3i1.3532

Abstract

This study aims to analyze the financial performance of the Samarinda City Government from 2020 to 2022, including revenue variance, revenue growth, revenue effectiveness, and expenditure performance based on expenditure variance, expenditure growth, operational expenditure, capital expenditure, and expenditure efficiency. The financial ratios used include revenue variance, revenue growth rate, independence ratio, diversification degree, PAD effectiveness, expenditure variance, expenditure growth rate, operational cost ratio to total costs, capital expenditure ratio to total expenditure, and expenditure efficiency. The data used in this research is secondary data collected through documented library studies. The findings indicate that (1) the financial performance of Samarinda City's original revenue is generally quite good, with an average variance of 2.49% and a growth rate of 77.99%, while (2) expenditure growth shows a negative trend with an average of -0.027%.
Analisis Laporan Keuangan yang Sesuai dengan SAK pada UMKM Alat Tulis : Studi Empiris pada UMKM di Sekitar Universitas Dr. Soetomo Surabaya Herny Ria Mandag; Dyahnesa Harul Puspitaningrum; Sri Rahayuningsih
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.v3i1.3539

Abstract

Financial statements are important documents that describe the financial condition of an organization during a certain period of time. The purpose of this study was to see how Financial Accounting Standards (SAK) are applied to the financial statements of stationery MSMEs at Dr. Soetomo University, Surabaya. This study was conducted through a qualitative descriptive approach and case studies. Data were collected from stationery MSME actors through observation, interviews, and documentation. The results of the study indicate that most MSMEs still use simple manual recording and are not fully in accordance with SAK. This study suggests that MSME actors be trained and assisted to prepare financial statements in accordance with SAK, which will increase transparency and accountability.
Apakah Leverage Menjadi Pedang Bermata Dua Bagi Kinerja Keuangan di Tengah Kondisi Financial Distress ? Nesa Delfi Eftasari; Neny Desriani
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.v3i1.3540

Abstract

This article aims to review the literature related to the role of financial distress risk in the relationship between leverage and a company's financial performance. Although leverage is often used to support expansion and increase profits, its presence also has the potential to increase the risk of financial distress which can have a negative impact on the company's financial performance. This study uses a literature review approach, which involves the process of identifying, assessing, and interpreting evidence from previous studies to answer existing research questions. Overall, effective financial distress risk management can have a positive impact on the stability of a company's financial performance. However, challenges related to leverage management remain a major concern. Therefore, further research is needed to identify optimal strategies that companies can implement in mitigating financial distress risk and improving financial performance. Keywords: , ,
Akad Dalam Sepakat: Akuntansi Bagi Hasil Nelayan Desa Campurejo Mohammad Ilham Galang Pratama; Tumirin Tumirin
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 3 (2025): 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.v3i1.3547

Abstract

The purpose of this study is to determine the implementation of profit-sharing agreements among fishermen in Campurejo Village. Profit-sharing among fishermen is an agreement made by two or more parties with the shared goal of utilizing capital to generate profits. Profit-sharing has been practiced by Indonesian society for a long time, with its implementation usually carried out verbally without clear documentation. Another issue arising from profit-sharing is the limited access to capital sources for the majority of fishermen. This study uses a qualitative approach with an ethnomethodology method, and data collection techniques include documentation, interviews, and observation. Interviews were conducted with the "Juragan" fishermen and the "Belah" fishermen. The data analysis technique used in this study is data triangulation. The results of this study show that the profit-sharing practiced by the fishermen community in Campurejo Village follows the mudharabah profit-sharing model, with a profit-sharing ratio of 50% to 50% and 60% to 40%. The profit-sharing practiced by the fishermen community is in accordance with Sharia principles. The researcher recommends documenting transactions in a simple manner to strengthen cooperation with written evidence that will be useful in the future.
Peran Intensitas Modal dan Tingkat Hutang terhadap Agresivitas Pajak Eka Putri Julianti Wibowo; Nera Marinda Machdar
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 3 (2025): 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.v3i1.3549

Abstract

This study is intended to find out and provide tangible evidence of the influence of Capital Intensity and Debt Level on Tax Aggressiveness in Property and Real Estate companies listed on the Indonesia Stock Exchange. This observation uses Tax Aggressiveness as the dependent variable and Capital Intensity and Debt Level as independent variables. This study uses a quantitative descriptive approach. The sample in this observation uses a purposive sampling method using financial report data for 5 years, and journals that have been researched by the researchers. The type of data for this research is secondary data obtained from the analysis of financial report data, international journals, national journals, astikels, and books. This hypothesis was tested using descriptive statistical analysis, classical assumption tests, multiple regression tests and hypothesis tests, namely the r analysis test and the t test. The results of this study show that Capital Intensity and Debt Level have a significant positive impact on Tax Aggressiveness.
Analisis Faktor-Faktor yang Mempengaruhi Perilaku Etis dalam Bisnis Devina Shava Amalia; Ataina Rusyda Fauziyah; Tries Ellia Sandari
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 3 (2025): 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.v3i1.3550

Abstract

Business ethics here does not only talk about human behavior towards nature but talks about the relationship between all the life of the universe, between humans and humans who have an impact on nature, and between humans and other creatures or with nature as a whole, including political and economic policies that relate or have a direct impact or not with nature. The method used in this research is descriptive qualitative because it tries to explain without making comparisons or connecting with other variables. It was found that business ethics is a pillar that is not only important for sustainability but also for growth and competitiveness. Consistently applied ethical principles can create long-term value and strengthen the company's relationship with all related parties.
Pengaruh Aplikasi Pengelolaan Keuangan pada Pengembangan Kompetensi Mahasiswa dalam Meminimalisir Pengeluaran Pribadi Najwa Widya Choirina; Sagita Shafa Prasetia
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 3 (2025): 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.v3i1.3551

Abstract

This study aims to measure the extent to which financial management applications influence students' financial competence in making monthly budgets, recording expenses, and monitoring personal financial use. In addition, this study aims to analyze whether financial management applications can provide effectiveness in minimizing personal expenses by making students more disciplined in managing their finances. This study uses a quantitative research method with a descriptive approach. Information was obtained through a questionnaire distributed to students who use and do not use financial management applications throughout the University in Surabaya. The research sample was taken using a simple linear regression analysis technique with a total of 100-110 students as respondents. The information analysis techniques used include descriptive statistical tests to describe application usage patterns and simple linear regression tests to measure the effect of financial management applications on the development of student competence in managing expenses. The results of the research show that financial management applications are quite good in having an influence on student competency development.
Kontribusi Biaya Lingkungan, Green Accounting, CSR, dan Ukuran Perusahaan dalam Meningkatkan Profitabilitas Perusahaan Kartika Wulandhari; Nera Marinda Machdar
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 3 (2025): 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.v3i1.3552

Abstract

This study aims to analyze the relationship between environmental costs, green accounting, and corporate social responsibility (CSR) on corporate profitability, with company size as a moderating factor. The findings reveal that environmental costs can have both positive and negative impacts on profitability, depending on how these costs are managed. Green accounting has been shown to enhance operational efficiency and transparency, positively affecting profitability. Additionally, CSR offers long-term benefits for corporate image and customer loyalty, though its effects may not always be immediately apparent. Company size moderates these relationships, with larger companies having greater advantages in managing environmental and social aspects compared to smaller companies. This study highlights the importance of strategic management of environmental costs, implementation of green accounting, and execution of CSR to support corporate sustainability and profitability.
Faktor Pengungkapan ESG, Tata Kelola, Efisiensi Operasional, dan Penggunaan AI dalam Kinerja Perusahaan Teknologi Ramdhani Ahmad Fariz Putra Setiawan; Nera Marinda Machdar
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 3 (2025): 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.v3i1.3553

Abstract

Technology companies face the dynamic challenge of improving financial performance while meeting sustainability expectations. This research aims to analyze the contribution of ESG (Environmental, social, and governance) disclosure, corporate governance, operational efficiency, and the use of AI to the financial performance of technology companies. The research method uses a quantitative approach with multiple linear regression analysis, using secondary data from annual reports of technology companies listed on the IDX during 2018–2023. The research results show that ESG disclosure positively influences a company's reputation and access to capital. Good governance increases transparency and accountability, while operational efficiency and the application of AI have proven significant in optimizing productivity and innovation. In conclusion, these four factors support each other in creating added value and competitiveness for technology companies in the global market. These findings imply the importance of an integrated strategy in managing sustainability, operational and technological aspects to achieve sustainable financial performance.
Elemen Nilai Perusahaan dari Kepemilikan Manajerial, Investment Opportunity Set, dan Financial Distress Defina Jihan Felisha; Nera Marinda Machdar
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 3 (2025): 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.v3i1.3554

Abstract

This research analyzes the factors that influence managerial ownership, investment opportunity set (IOS), and financial distress on company value. Company value is a performance indicator that reflects public trust and the company has high growth potential in the future. This research utilizes secondary data which is analyzed quantitatively obtained from journals, articles and other related sources. The results of the study show that managerial ownership, IOS, and financial difficulties have various relationships on firm value. Managerial ownership can have positive, negative, or no influence depending on the managerial context. IOS has the potential to increase company value through the right investment opportunities, but can also have a negative impact if investments are made without good planning. Financial distress, on the other hand, can reduce company value if poor financial conditions are not handled with the right strategy. This research reveals in depth the importance of managing these factors to increase company value, while also showing the need for further research to identify relevant moderating factors.

Page 22 of 45 | Total Record : 448

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