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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 Audit Tenure, Ukuran Kantor Akuntan Publik, Rotasi Audit, Dan Audit Delay Terhadap Kualitas Audit Pada Perusahan Manufaktur Subsektor Makanan Dan Minuman Sisca Maria; Murtanto Murtanto; Hermi Hermi
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 1 (2024): 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.v2i1.2360

Abstract

This research aims to find out whether audit tenure, KAP size, audit rotation, and audit delay have an effect on audit quality in manufacturing companies with the food and beverage subsector listed on the Indonesia Stock Exchange (BEI) in 2019-2022, either partially or simultaneously. The type of data in this research is quantitative with secondary data. The sample used in this research was 30 food and beverage companies with 128 financial reports. The sampling technique uses purposive sampling technique. The analytical methods used in this research are logistic regression analysis and descriptive analysis. The results of this research show that audit tenure has a positive and significant effect on audit quality, while KAP size, audit rotation and audit delay do not have a significant effect on audit quality.
Pelatihan Pemanfaatan Aplikasi Qasir Pada UMKM Zulichcare Dan Bon’s Laundry Demi Meningkatkan Pencatatan Akuntansi Dzulfikri Rizqullah; Hasim As’ari
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 1 (2024): 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.v2i1.2365

Abstract

The economic sector plays a key role in the well-being of the Indonesian society. The increasingly competitive economic growth poses challenges for Micro, Small, and Medium Enterprises (MSMEs) in recording financial transactions. This research aims to engage business practitioners in adapting to the development of digital technology through training on the usage of the Qasir Point of Sales application. This application is designed to facilitate business owners who want to manage their businesses digitally more easily. The research methodology involves three stages: preparation, including an in-depth analysis of the specific needs of MSMEs related to accounting and the use of the Qasir application; implementation, with direct assistance in creating and configuring the Qasir application to ensure alignment with the specific business needs of the two MSMEs; and evaluation, ensuring a good understanding and measuring the impact of the training. The conclusion emphasizes the success of the training and the importance of continuous adaptation to technological and business developments. It is expected that this will have a positive impact in supporting efficient and sustainable accounting records in UMKM Zulich Clean and Care and Bon’s Laundry.
Integrasi Akuntansi Lingkungan Untuk Kinerja Bisnis Dan Pertanggungjawaban Yang Komprehensif Dinda Indri L. L.; Intan Sari; Riski Ilham Syah Saputra; Sonya Widia Sari; Rika Damai Yanti; Ersi Sisdianto
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 1 (2024): 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.v2i1.2370

Abstract

Abstract. Growing awareness of environmental issues has encouraged companies to consider environmental impacts in their operations. The integration of environmental accounting becomes a key focus for measuring, reporting and managing these impacts, creating better engagement in sustainable practices. This article aims to investigate the benefits of environmental accounting integration in the context of comprehensive business performance and accountability. We seek to identify direct links between this integration and business performance, as well as explore its impact on corporate accountability for environmental impacts. This research uses a literature study approach by conducting a comprehensive literature review to collect information from various academic and practical sources. Literature analysis was conducted to summarize key findings and identify trends and knowledge gaps. The integration of environmental accounting has a positive impact in increasing operational efficiency, supporting sustainable innovation, and strengthening the company's image through accountability and transparency. Strategic decisions based on environmental accounting information can increase engagement in sustainable business practices and ensure compliance with regulations.
Pemberdayaan UMKM Melalui Layanan Tamades Pada PT BPR BKK Karangmalang (Perseroda) Kabupaten Sragen Jesicha Mutiara Dewi; Fitri Rohmadzany; Jaryanto Jaryanto
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 1 (2024): 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.v2i1.2373

Abstract

Fundraising strategies implemented by financial institutions are currently increasingly diverse. This collection is carried out to increase the value of customer transactions and increase customer interest in using products offered by financial institutions, especially BPRs. Banking conducts promotions to the public to introduce its various products either through existing media or by providing benefits such as rewards to customers. In addition, to attract customers, the bank provides the best service, both in excellent service, guaranteed security of funds deposited by customers, interest rates according to customer needs, and a variety of products. The method used in this research is descriptive method. With data obtained from observation and interviews with employees and customers of PT. BPR BKK Karangmalang. PT. BPR Karangmalang has superior products, namely products that are most in demand by customers, especially MSME players. This product is a type of third party fundraising product known as Tamades. This Tamades service provides many advantages for MSME players to deposit their funds, because interest rates are very favorable for third parties, good service, easy procedures for making Tamades, and other benefits for customers.
Pengaruh Dampak Boikot Produk Amerika Terhadap Perokonomian Indonesia Oktavia, Oktavia; Muhammad Riziq Noval; Rizka Hanipah; Melani Fitriya Handayani
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 1 (2024): 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.v2i1.2377

Abstract

Plans to boycott American products must take into account the national economy. American products help drive economic growth, because Indonesia's population and management of natural resources depend on American products. Boycott actions suppress economic growth by reducing demand and increasing unemployment. Moreover, on the one hand, this step will have no effect because economic relations between Indonesia and the United States are legalized by regional and international trade organizations. The method used to analyze is a qualitative method.
Analysis of Depreciation of Fixed Assets and Their Use on the Performance of Medan City Government BKD Employees Bella Nurhudiani; Rahmat Daim Harahap
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 1 (2024): 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.v2i1.2380

Abstract

This research was conducted to analyze how depreciation of fixed assets and their use affects the performance of Medan City BKD employees. Fixed assets are a very important thing in a company, especially Medan City government offices, because without assets, employee performance will not run well and will of course cause various operational activities in the Medan City BKD to be hampered. The data collection technique in this research uses documentation studies such as studying documents related to problems or data such as fixed asset reports at the end of 2021 which are sourced directly from the Medan City BKD. This research uses qualitative methods with a field research strategy. The research results explain that asset managers do not record depreciation of fixed assets. Therefore, the researcher analyzed and calculated depreciation using the straight line method manually in the fixed asset management report which was stated to be good, only that the facilities and infrastructure or equipment such as computers were not sufficient for the number of employees based on research results which showed that maintenance of fraudulent assets was optimal so that there were some are idle and unused computers.
Implementasi Strategi Keuangan Dalam Novel “Home Sweet Loan” Karya Almira Bastari Andre Wahyu Kusuma; Azis Nurdiansyah; Eva Dwi Kurniawan
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 1 (2024): 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.v2i1.2383

Abstract

This research aims to analyze the financial strategies of four characters in the novel "Home Sweet Loan" by Almira Bastari, focusing on how they manage their finances to purchase a house or assets, considering their different economic backgrounds. The research method employed is hermeneutic, utilizing a qualitative approach. The primary source of data is derived from the novel "Home Sweet Loan," published by Gramedia Pustaka Utama in 2022 (Fourth Edition: September 2023). The research findings reveal various financial strategies, including financial management, insurance, leasing, asset management, and savings, implemented by the characters in different economic contexts. This study provides insights into the approaches that individuals with diverse economic backgrounds can take in planning their finances for the future.
Analisis Pengelolaan Aset pada Bagian Keuangan dan Aset Dinas Kesehatan Kota Medan Lita Chairunnisa; Arnida Wahyuni Lubis
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 1 (2024): 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.v2i1.2385

Abstract

Any money or tangible or intangible asset owned by a person or business organization and whose value will benefit all of them in the future is considered an asset. Regional capital asset management aims to increase the effectiveness, efficiency and added value of asset management. Effective management of regional assets is critical to converting them into capital that helps local government grow. Apart from reviewing the completeness of sources and points of view, the aim of this research is to examine the planning, procurement, administration, reporting and monitoring of assets at the Medan City Health Service with regional asset management being implemented. A qualitative approach is used in this kind of research. The Medan City Health Service is the place where this research was conducted. This research uses a triangulation approach using observation, interviews, document analysis, and online research. Research findings show that there are deficiencies in asset planning, acquisition, management, reporting and monitoring. In particular, all regulations in Government Law Number 19 of 2016 have been implemented correctly and precisely; However, the implementation of this law is still not in accordance with property users.
Pengaruh Kualitas Audit, Kondisi Keuangan, Dan Manajemen Laba Terhadap Opini Audit Going Concern Almira Siva Devina Wijanarko; Anastasya Simanjuntak; Ellisa Noviana Dera; Rizkya Sukma Putri; Niketri Mustika Angela; Herlina Manurung
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 1 (2024): 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.v2i1.2388

Abstract

The company can be said to successfully run its business influenced by environmental factors to maintain its business until the future. The purpose of this study is to understand (1) factors that can influence the going concern audit opinion (2) strategies in handling the situation appropriately in receiving the going concern audit opinion assessment (3) the impact of the going concern opinion on the company's reputation. This research method is a literature review approach, a data collection technique from several previous studies that can then be concluded. The study’s results and analysis are (1) audit quality does not affect the going concern audit opinion because each auditor must be independent in carrying out their duties and the opinions given have the same standard procedures. However, another opinion states that audit quality affects the going concern audit opinion because large public accountants show the level of sustainability of the company more accurately than small public accountants. (2) Financial condition affects the going concern statement because if the financial condition is bad, the entity will find it difficult to maintain its business continuity. In addition, it was also found that financial condition did not affect the going concern statement due to poor financial condition due to the implementation of sustainable business operations through planning. (3) Profit management does not influence the going concern audit opinion because the auditor does not see the continuity of results but is oriented towards the situation of the entire company.
Implikasi Peran Auditr Internal Dalam Tata Kelola Perusahaan Angelina Yunita Munte; Nicodemus Christian; Puspita Geatri Br Perangin-angin; Vara Tiska Luthfita D P S; Herlina Manurung
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 1 (2024): 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.v2i1.2394

Abstract

The internal audit function continues to evolve in line with changes in the business environment. In Europe, the challenging business environment is closely related to risks and corporate governance issues. As a result, a shift in the internal audit function in addressing corporate governance issues demands greater independence from the function. Responding to the need for a more independent internal audit function, a decision regarding the appointment and dismissal of the head of the internal audit and his remuneration is required, which must be approved by the supervisor. These changes indicate that the role of internal audit in the governance management relationship has changed. This research provides an overview of these changes, the trends toward an increasing role of internal audit in corporate governance, the expected benefits of internal audit independence organizations, and the future challenges in European countries.

Page 35 of 45 | Total Record : 448

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