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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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Peran Auditor Internal Dalam Mencegah Fraud Asset Misappropriation : Literature Review Galih Suryo Linuhur; Rizki Dwianto; Suparyono Suparyono; Sandy Aditya; 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.v2i1.2398

Abstract

This study aims to determine the role of internal auditors in preventing asset misappropriation fraud. The main topic of this research is the Covid-19 pandemic increasing the number of fraud in companies. This research method is in the form of a literature review method which originates from previous research originating from Google solar and books. This study uses qualitative methods and by using descriptive analysis. The results of the study show the role of internal auditors in preventing fraud by checking transaction validation and by checking physical documentation.
Faktor-Faktor yang Mempengaruhi Keberhasilan Implementasi Activity-Based Costing (ABC) di Indonesia Tumiar Deliana Gultom; Kholifah Kholifah; Ratih Kusumastuti
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.v2i1.2403

Abstract

Even though Activity Based Costing (ABC) has been implemented by large companies in Indonesia, there are still obstacles that limit its implementation, such as high implementation costs and the long time required. The aim of this research is to find out what factors influence the success of the implementation of Activity Based Costing (ABC) in Indonesia. The type of research is a descriptive method with a qualitative approach. The data used in this research was obtained from the results of a literature review of these articles. The research results show that management understanding and commitment are the main factors influencing the success of implementation. The constraints of high implementation costs and the long time required are special concerns in implementing ABC in Indonesia. Technology support and staff skills determine the smoothness of the implementation process. Implementing ABC requires activity mapping, identification of cost drivers, and appropriate cost allocation to optimize resources and improve company performance.
Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Mediasi : (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2017-2021) Elizabet Desi Astuti; Saring Suhendro
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.v2i1.2407

Abstract

This research aims to determine the effect of good corporate governance on company value with financial performance as a mediating variable in manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2021 period. This research is a type of quantitative research that uses a sample of 652 data obtained from 154 manufacturing companies. The technique for analyzing data in this research uses the classic assumption test, path analysis, and hypothesis testing with the f test, t test, and coefficient of determination test. Based on the results of data analysis, it can be concluded that (1) institutional ownership has a negative effect on company value, (2) managerial ownership has a negative effect on company value, (3) institutional ownership has a positive effect on financial performance, (4) managerial ownership has no effect on financial performance , (5) financial performance has a positive effect on company value, (6) institutional ownership has a positive effect on company value through financial performance, (7) managerial ownership has a positive effect on company value through financial performance.
Pengaruh Sistem Pengendalian Internal Pemerintahan dan Sistem Akuntansi Keuangan Daerah Pada Kantor Inspektorat Kota Padang Sumatera Barat Nurfajriyati, Nurfajriyati; Muhammad Rivandi
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.v2i1.2412

Abstract

This research aims to test the government's internal control system and regional financial accounting system on the effectiveness of regional financial management. Data collection for this research used a questionnaire. Questionnaires were delivered to 74 employees at the Padang City Inspectorate Office. This research is included in quantitative research. The sample was determined using total sampling technique. Data analysis uses multiple regression using SPSS 22 software. The results of this research show that the internal control system has no effect on the effectiveness of financial management and the accounting system has a positive effect on the effectiveness of financial management.
Pengaruh Pendapatan Asli Daerah, Opini Audit, Dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah Fatimah Az Zahrah; Muhammad Rafi Zaen; Salma Putri Mellinia
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.v2i1.2422

Abstract

The research aims to determine and analyze the influence of local revenue, audit opinions and capital expenditure on regional financial performance in districts/cities in East Java province. The data processed is secondary data taken from the 2018-2021 District/City Regional Government Financial Reports (LKPD) of East Java Province with a sample size of 38 districts/cities using the documentation method. The method used in this research is the panel data regression analysis method using the IBM SPSS version 26 application. The research results found that local revenue has a positive and significant effect on local government financial performance, audit opinion has a positive but not significant effect on local government financial performance, and capital expenditure has no and no significant effect on local government financial performance.
Analisis Penggunaan Dana Pemerintah Terhadap Pemekaran Nagari Di Kabupaten Pasaman Barat : (Studi Kasus: Kantor Dinas Pemberdayaan Masyarakat Dan Nagari (DPMN) Pasaman Barat) Tia Yosiska; Kusmilawaty Kusmilawaty
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2424

Abstract

The purpose of this study was to find out the process of using the budget funds carried out by Kenagarian in the expansion of Nagari in every sub-district in West Pasaman Regency. The approach used in this study is descriptive qualitative, that is, after the data has been collected, a qualitative analysis is carried out and describes one data with other data in such a way as to obtain a complete general picture of the problem under study. Then the data collection method uses observation, interviews, and documentation. The results of this study indicate that the use of government funds in each Nagari is considered not good. The system for using it is by giving funds from one party to another so that there is a discrepancy between the amount of funds budgeted for and the use of funds in each Nagari. This is because responsible parties such as the head of the Wali Nagari do not go directly to the field, but only utilize staff or give this responsibility to their subordinate staff.Therefore, it can be suggested that there be further training and coaching regarding the implementation of the Government Fund budget for Nagari apparatus, which of course is organized training on management and administration of ADD management from professionals in their fields, the Nagari Government must involve more of the entire Village community in Development activities.The Nagari government must be more disciplined in carrying out its duties and responsibilities, especially in preparing accountability reports.
Analysis Of The Relationship Of Work Environment To Employee Performance BPJS Employment Jambi Cindy Shelomita; Irgi Sahrinra; Ratih Kusumastuti
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2431

Abstract

This study aims to evaluate the work environment and employee performance at BPJS Employment in Kota Jambi, emphasizing the influence of the work environment on employee performance. Utilizing a quantitative descriptive method, the authors clarify objectives, plan the approach, and collect data for comparison between work environment conditions and employee performance. BPJS Employment in Kota Jambi, functioning as a government institution and Social Security program, is dedicated to providing community services with a commitment to excellence. The study identifies a positive relationship between the work environment and employee performance, with a regression coefficient of 0.949 indicating a potential 94.9% increase in performance with a 1% improvement in the work environment. The research confirms a significant impact of the work environment on employee performance, accounting for 76,7% of the variance, while the remaining 23.3% is influenced by unexplored variables.
Pengaruh Audit Internal Terhadap Kinerja Perusahaan Perbankan Sri Rahayuningsih; Cornellius Nathanael Hartanto; Ratna Sefitriya; Herlina Manurung
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2436

Abstract

This research aims to determine and analyze the influence of internal audits on the performance of banking companies in Indonesia. Internal audit is an activity carried out to help a company achieve its goals. Good or continuously improving company performance can indicate good conditions within the company. This type of research is qualitative which will describe the influence of internal audit on company performance using the literature review method, where this method uses previous research articles as a data source and is used for the results and discussion. The results of this research, which are based on previous research, are that internal audits can have an influence on the financial performance of conventional banking companies with the number of internal audits carried out effectively by banking companies. Meanwhile, in sharia banking, internal audits have no effect on the company's performance.
Analyzing the Implementation of Educational Accounting at Madrasah Tsanawiyah Tarbiyah Islamiyah, Koto Lubuk Jambi Village Jipa, Ester Salsanabila; Nada Salsabila; Ratih Kusumastuti
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2439

Abstract

This research aimed to assess the alignment of the accounting practices at Madrasah Tsanawiyah Tarbiyah Islamiyah in Koto Lubuk Village, Jambi, with the generally accepted accounting principles. The data for this study were gathered from both primary and secondary sources, utilizing techniques such as interviews and documentation. The findings revealed that Madrasah X in Jambi City employed accounting procedures that included daily cash books, ledgers, income statements, balance sheets, and a list of fixed assets. However, the institution did not record depreciation for fixed assets at the end of the period and failed to prepare financial statements as per SFAS ETAP, which includes activity reports, financial position statements, cash flow statements, and notes to the financial statements. In conclusion, the application of accounting practices in X Jambi City, was found not to align with the generally accepted accounting principles.
Pemikiran Ekonomi Karl Marx Menurut Konsep Ekonomi Islam Agustin Tampubolon; Bonaraja Purba
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2456

Abstract

Islam and Karl Max are an interesting topic in Indonesia. Apart from the majority of Indonesia's population being Muslim, there are also gaps and gaps in the economic sector. The aim of this article is to re-present the line of thought regarding the relationship between Islam and Karl Marx so that it can be viewed in a more balanced manner. This research methodology is descriptive and qualitative with a historical approach. Research shows that Islam has very different foundations from Marx's ideas, but both aim to create a social order that is just and free from class oppression. However, Islam still recognizes the different potential that exists in every human being. On the other hand, in Marx's view, the difference between people in countries that accumulate money lies in their control of the factors of production.

Page 36 of 45 | Total Record : 448

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