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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 Capital Adequacy Ratio, Beban Operasional dan Pendapatan Operasional, Loan To Deposit Ratio, dan Non Performing Loan Terhadap Profitabilitas Perbankan Dwi Damayanti, Atisyah; Indrabudiman, Amir
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.v2i4.3320

Abstract

This research was conducted aiming to determine the Effect of Capital Adequacy Rasio, Operational Expenses and Operational Income, Loan to Deposit Ratio, and Non-Performing Loans on Profitability. This research was conducted on companies in the banking sub-sector listed on the Indonesia Stock Exchange (IDX) with a research period of 2019 – 2023. The sampling technique in this study used purposive sampling with a sample size of 38 banks that met the criteria. The data analysis used in this study was multiple linear regression analysis using a statistical test tool, namely SPSS version 22.0. The conclusion of the study regarding Operational Expenses and Operational Income, Loan to Deposit Ratio, Non-Performing Loans have a negative and significant influence on profitability, while Capital Adequacy Ratio does not effect on profitability.
Pengaruh Intensitas Modal, Leverage, Manajemen Laba, dan Ukuran Perusahaan Terhadap Tax Avoidance: Studi Empiris pada Perusahaan Sub Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia Periode 2019-2022 Safira Almira Yasmin; Prita Andini
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.v2i4.3324

Abstract

This study aims to determine the influence of Capital Intensity, Leverage, Earnings Management and Company Size on Tax Avoidance. The sample selection technique in this study uses purposive sampling and obtained 40 companies in the food and beverage sub-sector that are listed on the Indonesia Stock Exchange for the 2019-2022 period. The data analysis used in this study is multiple linear regression using SPSS version 26 software. Based on the results of the study, it can be concluded that Capital Intensity has an effect on Tax Avoidance, while Leverage, Earnings Management and Company Size do not have a significant effect on Tax Avoidance.
Good Corporate Governance dalam Agresivitas Pajak pada Perusahaan Pertambangan di Bursa Efek Indonesia Desta Adelia Putri; Hwihanus Hwihanus
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.v2i4.3335

Abstract

This study aims to determine the relationship between leverage, company characteristics, and financial performance with illegal tax aggressiveness in mining companies listed on the Indonesia Stock Exchange in 2019-2022. The research method used is quantitative with secondary data. The population of this study are mining sector companies listed on the Indonesia Stock Exchange in 2019-2022. The sample obtained was 10 companies using purposive sampling method. Data analysis using SmartPLS. The results showed that leverage, company characteristics, and financial performance had no significant effect on tax aggressiveness. This means that mining companies that have high leverage, poor company characteristics, and poor financial performance do not tend to practice tax aggressiveness. In addition, good corporate governance cannot moderate the relationship between leverage, company characteristics and financial performance with tax aggressiveness. This means that leverage, company characteristics and financial performance still have a significant influence on tax aggressiveness, even though the company has good corporate governance.
Pengaruh Current Ratio, Deb to Equty Ratio, Profitability dan Total Assets Turnover terhadap Nilai Perusahaan: (Studi Empiris pada Perusahaan Sub Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023) Cristina Lasmaria Gultom; Desy Anggraeni
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.v2i4.3337

Abstract

This research aims to determine the effect of current ratio, debt to equity ratio, profitability, and total assets turnover on the value of pharmacy subsector companies listed on the Indonesia Stock Exchange for the period 2019-2023. The data used in this research is secondary data in the form of financial reports of pharmacy subsector companies listed on the Indonesia Stock Exchange for the period 2019-2023. There were 13 (Thirteen) companies as population for this study. Where sampling was carried out using a purposive sampling technique, with the total sample obtained according to the criteria amounting to 10 (Ten) companies. The analytical method used is multiple linear regression analysis and tested using the Statistical Package for the Social Science (SPSS) version 25 program. The research results show that the variables debt to equity ratio, and profitability have a significant effect on company value. Meanwhile, current ratio and total asset turnover does not have a significant influence on company value.
Pengaruh Literasi Keuangan dan Sikap Keuangan terhadap Perilaku Pengelolaan Keuangan Mahasiswa: (Studi Empiris pada Mahasiswa/i Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Nusa Nipa) Maria Florensa; Andreas Rengga; Konstantinus Pati Sanga
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.v2i4.3339

Abstract

This research aims to analyze the influence of Financial Literacy and Financial Attitudes on the Financial Management Behavior of Accounting Students, Faculty of Economics and Business, Nusa Nipa University. This type of research is quantitative research with an associative approach. The sampling technique uses probability sampling, a type of Stratified random sampling method, where the sample is determined and determined randomly by dividing the population into several sub-classes and semesters with a sample size of 84 people. The data collection technique used a questionnaire (google form) which was distributed to 84 respondents. Data analysis used multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS) version 25. The results of this study showed that partially the sig. of financial literacy is 0.000 < 0.05 with a calculated t value of 3.814, Sig. of financial attitude is 0.008 < 0.05 with a calculated t value of 2.703 and simultaneously the sig value from the F test shows that the sig value. from the test is 0.000 < 0.05 with a calculated F of 16.010, so it is concluded that partially or simultaneously Financial Literacy and Financial Attitudes have a significant effect on Student Financial Management Behavior.
Pemahaman dan Kepedulian dalam Penerapan Green Accounting pada UMKM Tempe di Kabupaten Sikka Claudensia Yuli Lolan; Wilhelmina Mitan; Yoseph Darius Purnama Rangga
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.v2i4.3343

Abstract

This research aims to determine understanding and concern in implementing green accounting in Tempe MSMEs in Sikka Regency. This research uses a qualitative descriptive method. The data collection techniques used were interviews and documentation. The data analysis technique, namely descriptive analysis, begins with the data reduction stage, data presentation and conclusion drawing or verification. The research results show that tempe MSMEs in Sikka Regency, consisting of the Super Jaya tempe factory, Sidu Moro tempe factory, Bintang Jaya tempe factory, Putra Fajar tempe factory, have an understanding and concern for the environmental impact of the business activities they carry out. A manifestation of the understanding of tempeh MSMEs in Sikka Regency regarding the environment is by charging environmental costs in the tempeh production process. The environmental costs charged include the costs of storage tanks, filters, labs, plastic, banana leaves and waste. However, tempe MSMEs do not yet have sufficient understanding to apply the green accounting concept as a whole to the presentation of financial reports. The manifestation of concern for tempeh MSMEs in Sikka Regency is through maintaining business continuity, business raw materials, business waste, organic and non-organic waste, environmentally friendly equipment, understanding environmental costs and being directly assisted by the Health Service and the Sikka Regency Environmental Service.
Pengaruh Sistem Informasi Akuntansi dan Penerapan SAK EMKM terhadap Keberhasilan UMKM : (Studi Kasus Kios Sembako di Kecamatan Alok Timur, Kabupaten Sikka) Yohana Aprilita Rosginem Kein; Wilhelmina Mitan; Fransiscus De Romario
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.v2i4.3345

Abstract

The aim of this research is to determine the influence of the Accounting Information System and the Implementation of SAK EMKM on the Success of MSMEs in East Alok District. This research uses a quantitative approach with the nature of explanatory research. The sampling technique used saturated samples with a sample size of 30 people. The data collection technique used a questionnaire distributed to 30 respondents and the data analysis technique used multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS) version 23. From the research results it was found that the variables Accounting Information System (X1) and Implementation of SAK EMKM (X2) influences the success of MSMEs (Y) with positive parameters, which means that the better or higher the level of implementation of the Accounting Information System and EMKM SAK, the higher the level of success of MSMEs. The influence of the Accounting Information System (X1) and the Implementation of SAK EMKM (X2) is 72.9% on the Success of MSMEs (Y) of the Basic Food Kiosk Business in East Alok District, while 27.1% is influenced by other factors outside the research variables.
Pengaruh Kompetensi Sumber Daya Manusia, Gaya Kepemimpinan dan Pemanfaatan Teknologi Informasi terhadap Kualitas Laporan Keuangan Gereja Paroki Wilayah Kota Maumere Mariano Riskynanta Moa Maro; Wilhelmina Mitan; Siktania Maria Dilliana
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.v2i4.3347

Abstract

The aim of this research is to determine the influence of human resource competence, leadership style and use of information technology on the quality of financial reports of Parish Churches in the Maumere City area. This research uses an associative quantitative approach. The population in this study was the Financial Council taken from 5 Parish Churches in Maumere City, namely 32 respondents. The sampling method used in this research was saturated sampling so that the number of samples obtained was 32 respondents. The data collection process was carried out by distributing questionnaires to respondents, where the research instrument used a Likert scale. The data analysis technique used in this research uses a multiple linear regression analysis model with the help of the IBM SPSS Statistics 26 program. The results of this research show that the variables of human resource competency, leadership style and the use of information technology partially and simultaneously have a significant effect on the quality of the Church's financial reports. Maumere City Parish.
Perlakuan Akuntansi Aktiva Tetap dan Penyajiannya dalam Laporan Keuangan Pada Toko Myhijab Cimahi Mulyani Mulyani
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.v2i1.3348

Abstract

The purpose of this study is to determine the accounting treatment of tangible fixed assets and how they are presented in the financial statements of the Myhijab store, Accounting Treatment of tangible fixed assets and how they are presented in the financial statements in accordance with PSAK no. 16, and the impact of the implementation of PSAK no. 16 on the acquisition of profit and loss of the Myhijab store. The study was conducted using a quantitative descriptive method. Data collection techniques using interviews and documentation, then quantitative descriptive analysis was carried out. The results of the study show that the Myhijab store records the acquisition of tangible fixed assets based on the purchase price alone without taking into account other costs incurred to acquire tangible fixed assets so that the tangible fixed assets are ready for use. In accordance with PSAK no. 16, the recording of tangible fixed assets is based on their acquisition price, namely the purchase price plus the costs incurred to acquire tangible fixed assets so that the tangible fixed assets are ready for use. The impact of the implementation of PSAK no. 16 on the acquisition of profit and loss of the Myhijab store is an increase in profit in 2021 by Rp20,350,000.00.
Pengaruh Beban Kerja dan Stres Kerja terhadap Turnover Intention di Instansi Badan Penyelenggara Jaminan Produk Halal Kota Jakarta Timur Rizka Wahyu Budiarti; Sugeng Prayetno
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.v2i4.3349

Abstract

The purpose of this study is to look at the impact of workload and work stress on employee turnover intentions at the Halal Product Assurance Agency (BPJPH). The method used is quantitative, and data is collected via questionnaires. A total of 50 BPJPH employees across multiple work units participated. Data were gathered through a questionnaire designed to quantify turnover intention, workload, and job stress. The data was analyzed with multiple linear regression to determine the association between work stress, workload, and employees' intention to quit the job. The results indicate that both work stress and workload significantly affect turnover intention at BPJPH, both partially and simultaneously. The combined impact of work stress and workload on turnover intention is 89.5%, while the rest is 10.5% is influenced by other variables not covered in this research. These findings highlight the importance of managing workload and work stress to reduce employees' intention to leave the organization, and provide insights for human resource management strategies at BPJPH.

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