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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 450 Documents
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Pengaruh Leverage, Debt Default, Audit Tenure, Komite Audit & Opini Tahun Sebelumnya terhadap Opini Audit Going Concern : (Studi Empiris Perusahaan Sektor Consumer Cyclical yang terdaftar di BEI 2019-2023) Rizkya Audrey Maharani; Desy Mariani
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.v3i2.3842

Abstract

This study was conducted to analyze the effect of leverage, debt default, audit tenure, audit committe and previous year’s opinion on going concern audit opinions. The population in this study were 164 cyclical consumer sector companies listed on the indonesia stock exchange 2019 – 2023. The sample selection in this study used purposive sampling techinque, so that 100 companies were obtained as research samples. The analytical tool used in this research is logistic regression analysis. The result of this study indicate that leverage, debt default, audit tenure, audit committe have no significant effect on going concern audit opinion while the previous year’s opinion has a significant effect on going concern audit opinion.
Tata Kelola Keuangan untuk Meningkatkan Efektivitas dan Efisiensi Pelaku UMKM Desa Girikerto, Sleman, Daerah Istimewa Yogyakarta, Tahun 2023 Elma Vania Rahmawati; Muhammad Nuur Farid Thoha
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.v3i2.3843

Abstract

This study was conducted to determine financial management training to improve effectiveness and efficiency using the Ngecash.id website in Micro, Small, and Medium Enterprises (MSMEs) located in Girikerto Village, Sleman. In this study, data sources were obtained from primary data and secondary data. Data were analyzed using descriptive analysis methods. The conclusion of this study is to conduct training on financial management for MSME actors in increasing knowledge digitally through the Ngecash.id website with the output produced in the form of payment receipts or Bills and recording sales reports.
Pengaruh Kompleksitas Tugas, Tekanan Anggaran Waktu, Pengalaman Audit dan Due Professional Care terhadap Kualitas Audit: (Studi Empiris Auditor yang Bekerja pada Kantor Akuntan Publik Wilayah Jakarta Barat Tahun 2025) Andrean Putra Kurniawan; 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.v3i2.3848

Abstract

This study aims to determine the Influence of Task Complexity, Time Budget Pressure, Audit Experience, and Due Professional Care on Audit Quality in Auditors at Public Accounting Firms in the South Jakarta Region in 2025. The data sampling technique is through the distribution of questionnaires directly to respondents using the purposive sampling method. The population in this study is auditors who work in 7 Public Accounting Firms and obtained 47 auditors who are sampled in this study. This study uses multiple linear regression analysis techniques and uses the Statistical Package For The Social Science (SPSS) version 22 and Microsoft Excel 2019 program test tools. The results of this study prove that the variable of task complexity has a positive and significant effect on audit quality, while time budget pressure, audit experience, and Due Professional Care have no effect on audit quality.
A Analisis Implementasi Kebijakan PLUT dalam Pengembangan UMKM Muhammad roid, Muhammad roid; Habibur Rohman; Angguliyah Rizqi Amaliyah
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 4 (2025): 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.v3i4.4146

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economy by contributing significantly to GDP and absorbing a large share of the workforce. However, MSMEs continue to face major challenges, including limited business legality, low human resource (HR) capacity, and difficulties in obtaining halal certification. To address these issues, the government established the Integrated Business Service Center (PLUT) as a consultation, assistance, and facilitation hub for MSME development. This study aims to analyze the implementation of the PLUT policy in supporting MSMEs, focusing on the issuance of Business Identification Numbers (NIB), capacity building for human resources, and facilitation of halal certification. A qualitative descriptive method was employed, with data collected through observations, in-depth interviews, and documentation. Data were analyzed using Miles & Huberman’s interactive model and Edwards III’s framework, which emphasizes communication, resources, disposition, and bureaucratic structure. The findings reveal that PLUT plays a crucial role in helping MSMEs secure business legality, providing training and managerial assistance, and supporting the halal certification process. Nevertheless, challenges remain, such as the limited number of consultants, bureaucratic complexity, and unequal access to digital infrastructure, which hinder the overall effectiveness of the services. The implications of this study highlight the need to strengthen PLUT’s capacity by recruiting more professional consultants, digitalizing services, and integrating with the OSS and BPJPH systems. These steps are expected to enhance the effectiveness and sustainability of PLUT’s implementation, thereby improving the competitiveness of MSMEs in the era of digital transformation.
Pengaruh Struktur Modal dan Pengungkapan Corporate Social Responsibility (CSR) terhadap Kinerja Keuangan Perusahaan Industri (Sektor C) yang Terdaftar di BEI Tahun 2021-2023 Januar Panjaitan; Usep Syaipudin; Ade Widiyanti
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 4 (2025): 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.v3i4.4147

Abstract

This study aims to analyze the effect of capital structure and Corporate Social Responsibility (CSR) disclosure on the financial performance of industrial sector C IDX-IC companies listed on the Indonesia Stock Exchange during 2021–2023. Capital structure is proxied by the ratio of long-term debt to equity, while financial performance is measured using Return on Assets (ROA). A quantitative approach with multiple linear regression analysis was employed, and the sample was selected using purposive sampling. The results reveal that capital structure has a significant positive effect on ROA, whereas CSR disclosure has a significant negative effect on ROA. These findings suggest that strategic use of long-term debt can enhance profitability, while the costs and commitments arising from CSR disclosure may reduce financial performance. The study implies that company management should optimize capital structure and carefully balance sustainability strategies through CSR disclosure to avoid diminishing profitability.
Peran Profitabilitas, Struktur Modal dan Ukuran Perusahaan terhadap Nilai Perusahaan Muhamad Ridwan; Dul Muid
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 4 (2025): 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.v3i4.4167

Abstract

This study aims to analyze the influence of profitability, capital structure, and firm size on firm value in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Profitability is measured using Return on Assets (ROA), capital structure using the Debt to Equity Ratio (DER), firm size using total assets, and firm value using the Price to Book Value (PBV). The sample was selected through a purposive sampling method based on specific criteria, resulting in 160 firm observations. The study uses secondary data obtained from the companies’ annual financial reports published by the IDX. Data analysis was conducted using SPSS software, including descriptive statistics, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results indicate that profitability has a positive and significant effect on firm value, meaning that companies with higher profitability tend to have higher firm value. Firm size also shows a positive and significant effect on firm value, suggesting that larger companies with greater total assets tend to achieve higher market valuation. However, capital structure does not have a significant effect on firm value, implying that the balance between debt and equity is not necessarily a key determinant of market value for companies in this sector.
Pengaruh Biaya Tenaga Kerja dan Biaya Pakan terhadap Pendapatan Usaha Peternakan Ayam Broiler di Kabupaten Sikka Rikarda Bara; Wilhelmina Mitan; Yoseph Darius Purnama Rangga
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 4 (2025): 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.v3i4.4160

Abstract

This study aims to examine and analyze the effect of labor costs and feed costs on the income of broiler chicken farming businesses in Sikka Regency. The background of this research is based on the fact that labor costs and feed costs are the largest expense components in broiler chicken farming, thus it is necessary to investigate their contribution to farmers’ income. This research applies a quantitative approach with a causal design to identify cause-and-effect relationships between variables. The population of the study consisted of 78 broiler chicken farming businesses in Sikka Regency, with the purposive sampling technique applied to determine the sample. Data were collected through documentation techniques within the observation period of 2022–2024. Data analysis was conducted using multiple linear regression with the aid of the Statistical Package for the Social Sciences (SPSS) software. The results show that partially, labor costs have a significant effect on business income, indicating that the more efficient the management of labor, the higher the income generated. Feed costs also have a significant effect on business income, as feed is the main factor determining the growth quality of broiler chickens. Simultaneously, labor costs and feed costs significantly influence the income of broiler chicken farming businesses in Sikka Regency. These findings emphasize the importance of cost efficiency in the management of broiler chicken farming businesses to increase income and strengthen the competitiveness of local farmers amid the increasingly competitive poultry industry.
Analisis Pengaruh TATO, EPS, dan DPR terhadap Harga Saham pada Perusahaan Indeks Sri Kehati Tahun 2020–2024 Indri Iswardhani
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 3 (2025): 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.v3i3.4161

Abstract

This study analyzes the effect of Total Asset Turnover (TATO), Earnings per Share (EPS), and Dividend Payout Ratio (DPR) on the stock prices of firms listed in the SRI-KEHATI Index during 2020–2024, employing a quantitative approach and multiple linear regression. The sample was selected purposively based on the following criteria: firms consistently included in the SRI-KEHATI Index throughout 2020–2024, availability of complete annual financial statements, and availability of dividend and stock price data for the observation period. The results indicate that TATO, EPS, and DPR jointly have a significant effect on stock prices, with R²=0.666, meaning 66.6% of the variation in stock prices is explained by the model, while 33.4% is influenced by other factors outside the model. Partially, EPS and DPR have positive and significant effects on stock prices, whereas TATO is not significant at the 5% level. The findings imply that investors in SRI-KEHATI constituents should prioritize per-share profitability (EPS) and dividend policy (DPR) in fundamental assessments, while TATO should be evaluated with regard to sectoral characteristics and each firm’s operational context.
Pengaruh Inventory Intensity, Kompensasi Eksekutif, dan Pertumbuhan Penjualan, terhadap Penghindaran Pajak Titin Sutinah; Dinari Ambarita
Jurnal Mutiara Ilmu Akuntansi Vol. 4 No. 2 (2026): Akuntansi: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v4i2.4316

Abstract

This study aims to examine the influence of inventory intensity, executive compensation, and sales growth on tax avoidance in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX). This type of research is quantitative research using secondary data during the period 2020–2024. The sampling method used was purposive sampling, and the sample obtained consisted of 7 companies with 35 observation data points. Data processing was carried out using the E-Views 12 statistical program. Based on the results of this study, inventory intensity, executive compensation, and sales growth simultaneously affect tax avoidance. Partially, only executive compensation has an effect on tax avoidance, while inventory intensity and sales growth have no effect on tax avoidance. This study contributes to the development of accounting and taxation literature, particularly regarding the factors influencing corporate tax avoidance practices in the non-cyclical consumer sector. The findings indicate that executive compensation plays an important role in influencing managerial decisions related to tax avoidance, whereas inventory intensity and sales growth do not significantly determine tax avoidance practices individually. Therefore, companies are expected to improve governance and transparency in executive compensation policies to minimize opportunistic actions related to tax management. In addition, future researchers are encouraged to expand the research variables and increase the number of samples in order to obtain more comprehensive results regarding the determinants of tax avoidance.
Pengaruh Financial Distress, Leverage, Fundamental Makro terhadap Kecurangan Laporan Keuangan Helnisa Helnisa; Agus Zahron Idris
Jurnal Mutiara Ilmu Akuntansi Vol. 4 No. 2 (2026): Akuntansi: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v4i2.4324

Abstract

The study aims to analyze the influence of financial distress, leverage, and macroeconomic fundamentals on financial reporting fraud in state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. A quantitative approach coupled with multiple linear regression analysis was employed. A saturated sampling technique was used to select 23 companies with 115 observation units. The data used were secondary data from published financial reports on the IDX. The results indicate that financial distress and macroeconomic fundamentals have no effect on financial reporting fraud, while leverage has a positive effect on financial reporting fraud. The model in this study is able to explain 6.9% of the variation in financial reporting fraud, while the remaining amount is influenced by factors outside the model. These findings indicate that companies with high debt levels are more likely to commit financial reporting fraud, while companies with financial problems and high interest rates are less likely to commit financial reporting fraud.

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