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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 Pengalaman Auditor Dan Etika Auditor Terhadap Kualitas Audit Pada Kantor Akuntansi Publik (KAP) Surabaya Aquelis Alves Barreto
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): 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.v1i4.2022

Abstract

Every company has an audit with the aim of checking whether the financial statements that have been made are presented in accordance with the reporting standards. The importance of the role of the auditor in the audit process requires the auditor to be able to work optimally. There are several factors that influence the auditor in conducting an audit, one of which is the auditor's experience and auditor ethics. The purposes of conducting this research are: 1) To find out whether Auditor Experience has a partial effect on Audit Quality, 2) To find out whether auditor ethics have a partial effect on Audit Quality, and 3 To find out whether Auditor Experience and auditor ethics have a simultaneous effect on Audit Quality. This research uses a quantitative approach. This research is also included in the causal quantitative research conducted at KAP in Surabaya. The population in this study were auditors who worked at the Arsono and Jimmy Public Accounting Firms, Teramihardja, Pradhono, Chandra and Danny Wibowo KAPs, with a total sample of 30 people. Data comes from primary data sources obtained from distributing questionnaires. Data analysis uses multiple linear regression analysis. The results show that: 1) Auditor experience influences Audit Quality, 2) Auditor Ethics influences Audit Quality, and 3) Auditor Experience and auditor ethics simultaneously influence Audit Quality. Therefore, it is hoped that the Public Accounting Firm (KAP) in Surabaya can improve Auditor Experience and Auditor Ethics to improve audit quality..
Pengaruh Literasi Keuangan Dan Mindset Entrepreneur Terhadap Kinerja UMKM Di Pasar Alok Maumere Arnoldus Arianto; Wilhelmina Mitan; EmilianusEo Kutu Goo
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): 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.v1i4.2040

Abstract

This study aimed to determine the effect of financial literacy and entrepreneurial mindset on the performance of Micro, Small, and Medium Enterprises ( MSMEs). This research employed a quantitative approach. The population in this study was 630 MSME players in the Alok market, Maumere. The sample was selected using the solvin formula resulting in 87 respondents. The data used in this study was primary data. The data were collected using questionnaires distributed to MSME players in the Alok market. The data were analyzed using descriptive statistical analysis, data qality test, multiple linear regression analysis, t-test, F test with the assisst of IBM SPSS, coefficient of determination. The results of this study indicated that partially and simultaneously financial literacy and entrepreneurial mindset had no effect on the performance of MSMEs in the Alok market, Maumere.
Pengaruh Fraud Diamond Terhadap Kecenderungan Kecurangan Laporan Keuangan Yang Terdaftar di BEI Tahun 2019-2021 Michi Natasa Wea; Wilhelmina Mitan; Siktania Maria Diliana
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): 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.v1i4.2041

Abstract

This research aims to determine the effect of fraud diamonds on the tendency for fraudulent financial reports in Manufacturing Companies in the Consumer Goods Industry Sub-Sector listed on the IDX in 2019-2021. This research was conducted using the associative causal method. The sample selection in this study used a purposive sampling method, with the sample criteria being the financial reports of 10 companies in the Consumer Goods Industry Sub-Sector Manufacturing Company registered on the IDX in 2019-2021. This research data was obtained from literature and documentation studies, data analysis techniques were obtained from IBM SPSS statistics version 26. Data analysis used in this research is, descriptive statistics, classical assumption tests using normality tests, autocorrelation tests, multicollinearity tests and heteroscedasticity tests, analysis multiple linear regression, hypothesis testing using partial test (t), simultaneous test (f) and coefficient of determination test (R2). The results of the research partially show that external pressure and ineffective supervision have proven to have a positive effect on financial report fraud. Meanwhile, the financial target variables, change of auditor, change of director were proven to have no positive effect on financial statement fraud. The variables pressure, opportunity, rationalization and ability simultaneously have a significant effect on financial statement fraud at a significant level of 5%. In this research, the fraud variable is explained by independent variables by 31.3%, the remaining 68.7% is explained by other external factors which are not in this study.
Analisis Pengaruh Customer Trust Terhadap Keputusan Menggunakan Mobile Banking Melalui Perceived Risk Sebagai Variabel Intervening Hana Nafisah; Ahmad Amin Dalimunte; M. Ikhsan Harahap
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): 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.v1i4.2042

Abstract

This study aims to determine the Analysis of the Effect of Customer Trust on the Decision to Use Mobile Banking Through Perceived Risk as an Intervening Variable (Case Study on Mobile Banking Application Users at UIN North Sumatra Students). This study uses a quantitative approach. In this study, a questionnaire was used to collect data, and 100 students at UIN Sumatra Utara were selected as a sample using a purposive sampling method. Data analysis in this research is quantitative data analysis. Statistical tests known as the T-test, F-test, and the coefficient of determination R2 are all components of this analysis, as are the path analysis tests. Based on the research analysis, it can be concluded that customer trust has a positive and significant effect on perceived risk, customer trust has a positive and significant effect on the decision to use, perceived risk has a positive and significant effect on the decision to use, customer trust has a positive and significant effect on the decision to use through perceived risk as intervening variable. This means that a high perceived risk in accordance with customer trust will lead to a high decision to use the mobile banking application. This result is important for Islamic banking to minimize the risks that will be felt. Through breakthroughs to improve the security of the mobile banking system, thereby maintaining customer trust which will have an impact on the decision to use mobile banking services.
Analisis Penyajian Laporan Keuangan Pada Badan Usaha Milik Desa (BUMDes) (Studi Kasus Pada BUMDes Bersama Bangkit Mandiri Sejahtera Kecamatan Nita) Maria Nona Ivon; Wilhelmina Mitan; Fransiscus De Romario
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): 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.v1i4.2043

Abstract

This study aims to analyze how the presentation of financial statements at Village-Owned Enterprises (BUMDes) Bersama Bangkit Mandiri Sejahtera, Nita District. By analyzing the financial statements made by BUMDes Bersama Bangkit Mandiri Sejahtera, Nita District, and adjusting to the statement of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). The research method used in this study is qualitative research with descriptive methods. Data collection is done through interviews, documentation and observation. The results of this study show that in the presentation of financial statements made by BUMDes Bersama Bangkit Mandiri Sejahtera has not fully implemented financial statements in accordance with SAK EMKM due to limited knowledge of BUMDes management and the absence of training from related parties.
Analisis Penerapan Sistem Pengendalian Internal Dalam Mengelola Dana Desa (Studi Kasus Pada Desa Wolokoli Kecamatan Bola Kabupaten Sikka) Maria Luciani Anryck Da Ona; Henrikus Herdi; Yoseph Darius Purnama Rangga
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): 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.v1i4.2044

Abstract

This study aims to analyze how the implementation of the internal control system in managing village funds in Wolokoli Village, Bola District, Sikka Regency based on Government Regulation Number 60 of 2008 and Domestic Manteri Regulation Number 20 of 2018.This research is qualitative research with descriptive analysis method.This research data was obtained from observations and direct interviews with related parties regarding the implementation of the internal control system in managing village funds in Wolokoli Village as well as documentation by providing information about the general description of Wolokoli Village, Vision and Mission of Wolokoli Village, Wolokoli Village Organizational Structure, Wolokoli Village Financial Statements and other documents related to research.The results showed that in Wolokoli Village in the process of managing village funds in theory has referred to the Manteri Regulation in the State Number 20 of 2018, but in practice there are still programs that have not been running or have not been realized because they are still constrained in the quality of human resources, so that the management of village funds in Wolokoli Village has not been fully independent.In addition, in the implementation of the internal control system in Wolokoli Village, there are also still several points that have not been implemented properly so that it seems not transparent.
Analisis Penentuan Harga Jual Dalam Meningkatkan Volume Penjualan Pada Statice_Id Di Kota Surabaya Hana Citra Kusuma Dewi; Nur Aini Anisa
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): 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.v1i4.2045

Abstract

The purpose of this study is to determine the determination of the selling price in increasing sales volume at Statice_Id in the city of Surabaya. This type of research uses qualitative research. Data collection techniques used are interviews and observation. This research uses primary and secondary data. The results of this study indicate that, the determination of the selling price carried out by Statice_Id must calculate the company's expenses. Includes tools and materials for making bouquets, employee salaries, building rental costs, electricity costs, promotional costs and other facilities and infrastructure. Determining the selling price makes Statice_Id always prioritize bouquet quality so that it can increase sales volume.
Pengaruh Sistem Keuangan Desa (SISKEUDES) Terhadap Kinerja Pemerintah Desa Di Kecamatan Doreng Lastiana Felisitas; Wilhelmina Mitan; Fransiscus De Romario
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): 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.v1i4.2051

Abstract

This research aims to find out whether the Village Financial System influences the Performance of the Village Government in Doreng District. This research uses a quantitative approach with descriptive and associative research. The population in this study was 30 people with the research sample using a saturated sample. The data used in this research is primary data. The data collection technique in this research uses a questionnaire. The data analysis techniques used in this research are descriptive statistical analysis, data quality test, classical assumption test, simple linear regression analysis, coefficient of determination, and t test using IBM SPSS Statistics 26. The results of the descriptive analysis show that the respondents' perceptions of the Village Financial System variable (X) is 90% with very good criteria. Meanwhile, the respondent's perception of the Village Government Performance variable (Y) was 86% in the very good category. The research results show that the Village Financial System variable has a significant value of 0.000 which is smaller than the α value (0.05), so Ha is accepted. Thus, the Village Financial System variable partially influences the performance of the Village Government in Doreng District.
Analisis Perbandingan Kinerja Keuangan Shariah Antara Sharia Conformity And Profitability (SCNP) Dan Shariah Maqashid Index Pada Bank Umum Syariah Diindonesia Dandi Gunawan; Nurlaila Nurlaila; Laylan Syafina
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): 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.v1i4.2053

Abstract

In this study the measurement of financial performance at Islamic Commercial Banks in Indonesia is carried out based on sharia aspects which consist of Islamic financial performance and Islamic maqashid performance. This study aims to analyze the performance of Islamic banking, especially Islamic Commercial Banks in Indonesia during the five year period from 2018-2022. Which is measured using the Sharia Conformity and Profitability (SCnP) and the Sharia Maqashid Index (SMI). The data used are 5 Islamic Commercial Banks consisting of: Bank Muamalat Indonesia (BMI), Bank Mega Syariah (BMS), Bank BCA Syariah (BCAS), Bank Bukopin Syariah (BBS), Bank Aceh Syariah (BAS). The data source used in this research is secondary data. Data is obtained from the annual reports of BUS in Indonesia for 2018-2022 via the website of each Islamic Commercial Bank. The results of this study show that based on the graphs and rankings, the results of the comparison of SCnP and SMI during the 2018-2022 period show that Islamic Commercial Banks in Indonesia are in one quadrant, namely URQ (Upper Right Quadran), Bank Aceh Syariah (BAS) is ranked first, Banks Muamalat Indonesia (BMI) is ranked second, Bank BCA Syariah (BCAS) is ranked third, Bank Bukopin Syariah is ranked 4th, and Bank Mega Syariah is ranked fifth.
Analisis Perbandingan Perhitungan Penyusutan Aset Tetap Berdasarkan Standar Akuntansi Keuangan Dengan Peraturan Perpajakan Pada PDAM Wair Pu’an Kabupaten Sikka Maria Fausta Valentin Lodan; Henrikus Herdi; Konstantinus Pati Sanga
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): 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.v1i4.2054

Abstract

The purpose of this study is to analyze the comparison of depreciation expense between Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP) and the Tax Law in PDAM Wair Puan Sikka Regency. The research method used is quantitative descriptive with data sources derived from secondary data. Analysis is carried out on depreciation expense using the straight-line method. The results of the analysis show a significant difference in the calculation of depreciation expense of fixed assets between SAK ETAP and the Tax Law. This research reveals that the depreciation expense calculation method applied by the Tax Law results in a greater depreciation expense than ETAP SAK, which has an impact on the accumulation of depreciation and the book value of fixed assets.

Page 9 of 45 | Total Record : 448

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