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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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Akuntansi Belis dalam Adat Perkawinan Masyarakat Kabupaten Sikka : (Studi Kasus Adat Perkawinan Masyarakat Desa Watugong) Renata Ritarosana Dua Pona; Wilhelmina Mitan; Paulus Libu Lamawitak
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.v2i4.3350

Abstract

This research aims to describe the identification, measurement, presentation and disclosure of belis accounting in the marriage customs of the Watugong Village community. This research data was obtained from interviews, observations, documentation and literature studies regarding the stages of belis in the marriage customs of the Watugong village community. This research produces data that can be used as information and consideration in making decisions regarding accounting. The results of this research: identification in Accounting is said to be relevant because in the buying process economic transactions can be identified; This research shows the process of measuring belis, measured using fair value, which is in accordance with the market price set at that time; The researcher presents a journal description and a summary of profits or losses from both parties, which can be used as reference material for future purchasing processes, documentary evidence and economic considerations.
Pengaruh Laba Akuntansi terhadap Return Saham : (Studi Empiris Sektor Consumer Non Cyclicals Periode 2019-2023) Divtyajeng Nurhaliza; Sumarno Manrejo; Bambang Prayogo
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 2 (2025): 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.v3i2.3729

Abstract

The aim of this research is to test and analyze the influence of accounting profit, cash flow, return on assets on stock returns. This research method uses quantitative research methods, with the type and source of data, namely secondary data. The population in this study is the non-cyclical consumer sector listed on the Indonesia Stock Exchange. The technique used is purposive sampling technique and there are 24 companies as samples with 5 years of observation. The analysis method used is a panel data regression model using eviews 12 software. The results of this study partially show that accounting profits have a positive effect on stock returns, cash flow and return on assets have no effect on stock returns.
Pengaruh Kepemimpinan dan Disiplin Kerja terhadap Kinerja Pegawai melalui Kepuasan Kerja di RSUD Lubuk Basung Suci Indah Sari; Jhon Veri; Chintya Ones Charli
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 2 (2025): 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.v3i2.3732

Abstract

This study aims to determine and analyze the Influence of Leadership and Work Discipline on Employee Performance Through Job Satisfaction as an Intervening Variable at Lubuk Basung Regional Hospital. This study uses the Structural Equation Modeling (SEM) model with the SmartPLS 3.0 analysis tool. The population and sample of this study were all office management employees of Lubuk Basung Regional Hospital, totaling 62 people. The results of the study found that there was a positive and significant influence of leadership on job satisfaction at Lubuk Basung Regional Hospital. Work discipline had a positive and significant effect on job satisfaction at Lubuk Basung Regional Hospital. Leadership had a negative and insignificant effect on employee performance at Lubuk Basung Regional Hospital. Work discipline had a positive and significant effect on employee performance at Lubuk Basung Regional Hospital. Job satisfaction had a positive and insignificant effect on employee performance at Lubuk Basung Regional Hospital. Leadership had a positive and insignificant effect on employee performance through job satisfaction as an intervening variable at Lubuk Basung Regional Hospital. Work discipline had a positive and insignificant effect on employee performance through job satisfaction at Lubuk Basung Regional Hospital.
Pengaruh Solvabilitas dan Profitabilitas terhadap Audit Delay dengan Ukuran Perusahaan sebagai Variabel Moderasi pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia Periode 2019-2021 Dika Candra Laili; IBK Bayangkara
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 2 (2025): 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.v3i2.3744

Abstract

His study aims to examine the effect of profitability and solvency on audit delay and company size as a moderating variable. Audit delay is a condition where a company experiences a delay in issuing audited financial statements so that this condition can affect the quality of financial statement information. The populationlin this study were banking sector companies listed on the Indonesia Stock Exchange in 2019-2021. This study used a purposive sampling method. The sample in this study consisted of 30 companies using a purposive sampling technique.The data analysis techniques used were descriptive statistics, classical assumption tests, and hypothesis.testing using multiple linear regression analysis. The independent variable in this study is audit delay. The dependent variables in this study are Profitability and Solvency. The moderating variable in this study is Company Size. The research data are in the form of annual financial reports obtained from the official website www.idx.co.id andlthe official website of the related company. The data analysis method used is moderated regression analysis (Moderated Regression Analysis) with the SPSS application.
Pengaruh Profitabilitas (ROA), (ROE), dan Leverage (DER) terhadap Harga Saham Perusahaan Pertambangan yang Terdaftar di BEI 2019-2023 Aditya Yunanto; Atri Nodi Maiza Putra
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 2 (2025): 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.v3i2.3745

Abstract

This study analyzes the effect of profitability ratios (Return On Assets/ROA, Return On Equity/ROE) and leverage ratio (Debt to Equity Ratio/DER) on stock prices of mining companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The study is motivated by stock market uncertainty influenced by companies’ financial performance. This research employs a quantitative approach with a sample of 14 companies selected through purposive sampling. Secondary data were analyzed using regression to examine the relationship between these variables and stock prices. The results show that, partially, ROA, ROE, and DER have no significant effect on stock prices. However, simultaneously, these variables influence stock prices. These findings suggest that companies should improve asset and equity management efficiency to enhance sustainable profitability. Additionally, companies must optimize capital structure to maintain leverage at an ideal level and minimize financial risk. Future research is recommended to expand the sample, extend the analysis period, and consider macroeconomic factors, market sentiment, and government policies that may affect stock prices.
Pengaruh Fundamental Makro, Kinerja Keuangan, Struktur Modal, Konservatisme Akuntansi dan Struktur Kepemilikan terhadap Manajemen Laba pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia Desfi Dwi Sulistyana; Hwihanus Hwihanus
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 2 (2025): 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.v3i2.3746

Abstract

This study aims to determine the effect of macro fundamentals, financial performance, capital structure, accounting conservatism, and ownership structure on earnings management. This study was conducted on pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange during 2019-2023. The number of samples used in this study was 11 companies with a purposive sampling method. Hypothesis testing in this study uses analysis on the Smart-PLS application with the Outer Model and Inner Model tests. The results of this study indicate that macro fundamentals, financial performance, capital structure, accounting conservatism, and ownership structure do not have a significant effect on earnings management. Macro fundamentals do not have a significant effect on financial performance. Macro fundamentals do not have a significant effect on capital structure. Financial performance has a significant effect on capital structure. Macro fundamentals, capital structure, and ownership structure do not have a significant effect on accounting conservatism. Financial performance has a significant effect on accounting conservatism. Macro fundamentals and financial performance do not have a significant effect on ownership structure.
Analisis Biaya Relevan untuk Pengambilan Keputusan Menerima atau Menolak Pesanan Khusus pada CV. Prek Jhon Mustafiyatus Nur Lailina; Hwihanus Hwihanus
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 2 (2025): 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.v3i2.3747

Abstract

Mustafiyatus Nur Lailina, 2024. Relevant Cost Analysis for Decision Making to Accept or Reject Special Orders at CV. Prek John. Supervised by Dr. Hwihanus. S.E., M.M., C.M.A. This research aims to find out how to analyze relevant costs in making decisions to accept or reject special orders on CV. Prek John. The problem is the extent to which relevant cost analysis plays a role in management decision making to accept or reject special orders. The research object is CV. Prek Jhon whose address is Jalan Wunut Porong. This research uses quantitative descriptive methods using interviews, observation and data analysis as sources. With a research approach, understanding cost analysis is relevant in making decisions to accept or reject special orders. The research results show that in determining orders using relevant costs using the variable costing method, a profit of IDR 5,480,000 is obtained by eliminating the fixed element, namely equipment maintenance costs. So, a special order of 2,000 boxes of Crispy Jhon 2 using variable costing is better accepted.
The Influence of Perceptions and Knowledge About Taxation on Students' Interest in Working in The Field of Taxation (Case Study on Accounting Study Program, Faculty of Economics and Business At Universitas Kristen Indonesia) Fitrimawati Ndruru; Juaniva Sidharta
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 2 (2025): 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.v3i2.3766

Abstract

This research aims to determine the influence of perceptions and knowledge about taxation on students' interest in working in the field of taxation. This type of research is mixed research. The population of this research is Accounting students at the Indonesian Christian University. The method used in this research is purposive sampling for quantitative and snowball sampling for qualitative with specified criteria, namely students who have taken a specialization in taxation. The theory used in this research is the Theory of Planned Behavior (TPB). This research was processed using SPSS with the multiple linear regression method and in analyzing the data this research used descriptive statistics, data quality testing, classical assumption testing, and also hypothesis testing. The results of this research show that the variables of perception and knowledge about taxation have a positive and significant effect on students' interest in working in the field of taxation.
Pengaruh Keputusan Pendanaan, Profitabilitas, Solvabilitas dan Ukuran Perusahaan terhadap Nilai Perusahaan: (Studi Empiris pada Perusahaan Manufaktur Sektor Industri yang Terdaftar di Bursa Efek Indonesia periode 2019-2023) Resya Zahrani Yulian; Desy Anggraeni
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 2 (2025): 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.v3i2.3819

Abstract

Firm value represents the value required by investors to make investment decisions, as reflected in the company's market price. It also represents the growth value for shareholders, which is mirrored in the company's stock market price. Firm value signifies the prosperity of shareholders; when the firm's value is high, shareholder prosperity is also high. The objective of this study is to determine the influence of financing decisions, profitability, solvency, and company size on firm value. The population consists of industrial sector companies listed on the Indonesia Stock Exchange (IDX) with financial statements for the 2019–2023 period. The sample was selected using purposive sampling based on specific criteria, resulting in 41 companies. This study utilizes multiple linear regression analysis, facilitated by the SPSS Version 22 program. The results of this study indicate that funding decisions as measured by the debt to equity ratio have a positive and significant effect on firm value, profitability as measured by return on assets has a positive and significant effect on firm value, solvency as measured by the debt to asset ratio has a negative and significant effect on firm value, and firm size as measured by firmsize has no effect on firm value.
Pengaruh Keputusan Investasi, Profitabilitas, Likuiditas, serta Struktur Modal terhadap Nilai Perusahaan: (Studi Empiris pada Perusahaan Sub Sektor Makanan Olahan & Minuman yang terdaftar di BEI Periode 2019-2023) Diva Mahira Azzahra; Ansisa Amalia Mulya
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 2 (2025): 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.v3i2.3835

Abstract

This study aims to determine the effect of investment decisions, profitability, liquidity, and capital structure on firm value, and to analyze investment decisions, profitability, liquidity, and capital structure on firm value. The population in this study are processed food and beverage sub-sector companies listed on the Indonesia Stock Exchange in the financial statements for the 2019-2023 period. The sampling technique in this study used purposive sampling method and obtained a sample of 31 companies. The analysis technique used is multiple linear regression analysis using SPSS software version 22.0. The results of this study indicate that investment decisions have a significant effect on Firm Value, Profitability has a significant effect on Firm Value, Liquidity has no significant effect on Firm Value, and Capital Structure has a significant effect on Firm Value.

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