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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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Evaluasi Penerapan Software Akuntansi Accurate dalam Penyusunan Laporan Laba Rugi Hasni Aropah; Eko Setyanto
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.v2i3.3193

Abstract

Accurate accounting software is a business application that helps SMEs manage their business easily. Processing financial data into financial reports needed to help plan the company's future. The profit and loss report is a financial report that reports on the company's operational activities by calculating income and expenses for one period and then the profit and loss report can be determined. The profit and loss report can be used as a way to assess the company's level of success in a certain period and also to understand the company's development. This research aims to determine the evaluation of the application of accurate accounting software in preparing profit and loss reports. The type of research used is qualitative research, with a sampling technique, purposive sampling. The research method used is User Acceptance Testing, with a type of testing, Black Box Testing. The results of this research show that accurate accounting software is effective in preparing profit and loss reports, easy to understand and easy to detect errors. This error can be detected by reviewing the transaction data that has been input. With the help of Standard Operating Procedures, companies can minimize errors, make control easier and enable to run company smoothly
Pengaruh Kompetensi Aparatur, Penerapan Akuntabilitas dan Ketaatan pada peraturan terhadap Akuntabilitas Kinerja pada BPKA Provinsi Aceh Eliana Eliana; Thasrif Murhadi; Indra Kesuma; Irmawati Irmawati; Engkin Muttaqin
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.v2i3.3205

Abstract

This study aims to analyse the competence of local government apparatus, the implementation of financial accountability and compliance with regulations on performance accountability at the Aceh Financial Management Agency. The sample of this study were employees of the Aceh Financial Management Agency, totalling 29 employees using the census technique. The variable competence of local government apparatus, the application of financial accountability and adherence to regulations on performance accountability is measured using a Likert scale, and the data is obtained by distributing questionnaires to respondents. The results of the analysis show that simultaneously there is an influence of the competence of local government apparatus, the application of financial accountability and adherence to regulations on performance accountability. The results of the F test obtained Fcount> Ftabel or (16.346> 2.73) and a significant test that the p value is 0.000 < p which is set at 0.05. Partial test results show that: 1. The competence of local government apparatus affects performance accountability Thitung 3,755> Ttabel 1,703 and p value 0.001 < p 0.05 means significant. 2. The application of financial accountability affects performance accountability Thitung 2,713> Ttable 1,703 and p value 0.002 < from p 0.05 means significant, 3. Obedience to regulations affects performance accountability Thitung 2,777> Ttable 1,703 and p value 0.004 < from p 0.05 means significant.
Pengaruh Profitabilitas, Umur Perusahaan, Leverage dan Ukuran Perusahaan Terhadap Nilai Perusahaan : Studi Empiris Pada Perusahaan Properti dan Real Estate Yang Terdaftar Pada Bursa Efek Indonesia Periode 2019 – 2023 Rosa Amelia; Rinny Meidiyustiani
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.v2i3.3221

Abstract

This study was conducted to analyze profitability, company age, leverage, and company size on company value. This research was conducted at property and real estate companies listed on the Indonesia Stock Exchange for the period 2019-2023. The method of determining the sample in this study using purposive sampling method with a sample of 25 property and real estate companies that met the sample criteria. This study uses multiple linear regression analysis techniques and uses the SPSS version 22.0 statistical test tool. The results of this study indicate that the variables profitability and company size have a positive effect on company value, company age has a negative effect on company value, and leverage has no effect on company value.
Analisis Non Performing Loan Untuk Menilai Profitabilitas Pada Bank Rakyat Indonesia (Persero) Tbk yang Terdaftar di BEI Periode 2021-2023 Wihelmina Maryetha Yulia Jaeng
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.v2i3.3222

Abstract

A State-Owned Enterprise is a business entity whose capital is largely owned by the state. Thus, all BUMN activities are generally supervised by the state. The aim of this research is to find out and explain NPL in assessing profitability at BRI (Persero)Tbk which is listed on the IDX for the 2021-2023 period. The ratios used in assessing profitability are ROA, ROE, NPM. This research method uses a quantitative descriptive approach. The results of this research show that the NPL from 2021 is 3.08%, in 2022 it is 2.82% and in 2023 it is 3.12%, while ROA, ROE and NPM have increased over the three years. NPL at BRI (Persero) Tbk registered on the IDX for the 2021-2023 period experienced increases and decreases in the good category of ≤ 5% and the banking ability to generate profits was measured based on profitability ratios.
Pengaruh Penerapan Sistem Informasi Akuntansi dan Sistem Pengendalian Internal Terhadap Kinerja Perusahaan : (Studi Kasus KSP XYZ) Novrianni Agnes Monika Sinurat; Irawan Irawan; Evi Yuniarti
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.v2i3.3223

Abstract

Nowadays, business development is increasingly complex and competitive, therefore companies must improve their performance. In an effort to improve company performance, the accounting information system (AIS) and internal control system (SPI) are very influential, because good implementation of SIA will make the tasks carried out by all employees easier. Therefore, this research aims to determine the effect of implementing AIS and SPI on the performance of the XYZ Savings and Loans Cooperative (KSP) case study company. The data used is primary data, this data was obtained through distributing questionnaires. The population and sample in this study were all KSP XYZ employees, namely 33 people spread across four branch offices. The method used is multiple linear regression analysis using the SPSS Version 29 test tool. Based on the research that has been carried out, the results show that partially SIA and SPI have no effect on company performance and, simultaneously, SIA and SPI have an effect on company performance.
Analisis Rasio Profitabilitas Dan Rasio Aktivitas Sebagai Dasar Penilaian Kinerja Keuangan PT. Sepatu Bata Tbk Indah Ivanka; Muhammad Yafiz; Arnida Wahyuni Lubis
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.v2i3.3225

Abstract

PT Shoes Bata Tbk is a company engaged in the manufacture of leather shoes, canvas shoes, casual and sports shoes, injection/slop sandals and industrial footwear safety mats. Financial performance is a description of the financial condition of a company which is analyzed using financial analysis tools, usually the measure used is the ratio. Research conducted by the author to analyze the financial performance of PT Shoes Bata Tbk based on profitability ratios and activity ratios. The profitability ratio can be measured by Gross Profit Margin, Net Profit Margin, and Return on Investment. Where Gross Profit Margin and Net Profit Margin are ratios that measure the company's ability to earn profits on sales, Return on Investment is a ratio that measures the company's ability to use all assets owned to generate profits after tax. The activity ratio can be measured by Receivable Turnover, which is a ratio that measures the company's ability to quickly manage the level of accounts receivable turnover. Inventory Turnover is a ratio that shows how quickly inventory turns over in sales activities. And Total Asset Turnover is a ratio that measures a company's ability to create sales using all the assets it owns. The aim of this research is to find out and analyze the financial performance of PT SEPATU BATA Tbk during 2016-2021 based on the two ratios. This research uses a descriptive qualitative approach method. The data source used is secondary data in the form of profit/loss financial report data and balance sheet reports. The results of this research indicate that the financial performance of PT Shoes Bata Tbk for the 2016-2021 period based on GPM is considered very good because the company was able to reduce the cost of goods sold, resulting in high sales and high gross profit. NPM is considered not good because the net profit generated is less with quite high sales. ROI is considered very poor because the high total assets are not commensurate with the net profit generated. RT is considered very good because it increases every year. IT is considered very poor due to the decrease in cost of goods sold and increase in average inventory each year. TAT is considered quite good because the company is able to manage its assets well. Financial performance as measured by the profitability ratio and activity ratio can be said to be less efficient, because the components of the profitability ratio and activity ratio are still low and do not reach good company standards.
Mengoptimalkan Implementasi Sistem Keuangan Desa untuk Alokasi Dana Desa yang Efektif di Desa Gunungsari Kecamatan Dawarblandong Kabupaten Mojokerto Mario Ade Pratama; Tries Ellia Sandari
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.v2i3.3226

Abstract

The implementation of the Village Financial System in Gunungsari village has been very effective, this can be seen from the process of preparing the Village Revenue and Expenditure Budget through Siskeudes which is more easily accessible because of the complete features available in the application. As in Permendagri No. 113 of 2014 concerning villages, namely Planning, Implementation, Administration, Reporting, Accountability, reporting process. The type of research used is qualitative research. Data was obtained by conducting direct interviews, observation and documentation in Gunungsari village by obtaining primary data through interviews with resource persons and secondary data obtained from existing documentation in Gunungsari village, village history, general description and financial reports. The research results show that the implementation of the village financial system plays an important role in the efficiency and transparency of the use of village funds. This system requires strict procedures in financial management, including better reporting and accountability.
Determinasi Harga Saham pada Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di Bei Tahun 2021-2023 Desta Aprilia Putri Cantika; Ismunawan Ismunawan
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.v2i3.3230

Abstract

This study aims to determine the influence of Return on Assets (ROA), Return on Equity (ROE), Debt to Equity Ratio (DER), Current Ratio (CR) and the exchange rate partially towards the stock prices of transportation and logistics sector companies registered in Indonesia Stock Exchange in 2021-2023. This study used quantitative research method. The population in this study was transportation and logistics sector companies registered in Indonesia Stock Exchange (IDX). The sample used was 27 companies using the total sampling method. The analysis tool used is the analysis tool multiple linear regression analysis tested using Statistical Package for the Social Science (SPSS). The results of the research conducted indicated that partially, variables namely ROA, ROE, DER and CR, do not have a significant influence towards the stock prices of transportation companies registered in the IDX in 2021-2023, while the exchange rate variable have a significant influence towards the stock prices of transportation companies registered in the IDX in 2021-2023. It is recommended that the companies can increase its value with effective steps to increase company profits.
Pengaruh Profitabilitas, Leverage, Sales Growth, dan Inventory Intensity terhadap Tax Avoidance: Studi Empiris pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2019 – 2023 Ani Safitri; Desy Mariani
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.v2i3.3248

Abstract

This study aims to determine the effect of Profitibality, Leverage, Sales Growth, and Inventory Intensity on Tax Avoidance in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019 – 2023 period of 93 companies. The data used in this study were obtained from financial statement data and annual reports. The population in this study are property and real estate sector companies listed on the Indonesian Stock Exchange. The sampling technique used was purposive sampling method and obtained 220 sample data from 44 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 profitability and Leverage have a negative and Significant effect on Tax Avoidance, while Sales Growth and Inventory Intensity has no effect on Tax Avoidance.
Pengaruh Komite Audit, Biaya Lingkungan, Modal Intelektual, Likuiditas, dan Pertumbuhan Perusahaan terhadap Kinerja Keuangan Perusahaan: Studi Empiris pada Perusahaan Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2019 – 2023 Almira Mahsa Zulaika; Desy Mariani
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.v2i3.3256

Abstract

This study aims to determine the effect of audit committees, environmental costs, intellectual capital, liquidity and company growth on company financial performance in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period totaling 126 companies. The data used in this study were obtained from financial report data and annual reports. The population in this study were food and beverage sector companies listed on the Indonesia Stock Exchange. The sampling technique used was the purposive sampling method and 160 sample data were obtained from 32 companies. The analysis technique used in this study is multiple linear regression analysis using IBM SPSS Statistics. The results of this study indicate that environmental costs and company growth have a positive and significant effect on the company's financial performance, while the audit committee, intellectual capital, liquidity do not affect the company's financial performance.

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