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Media Ilmiah Akuntansi
Published by Sekolah Tinggi Ilmu Ekonomi Trisakti
ISSN : 23381205     EISSN : 2985461X     DOI : DOI: https://doi.org/10.34208/mia
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Media Ilmiah Akuntansi (MIA) is biannual publication issued in the month of April and October. Media Ilmiah Akuntansi (MIA) is published by Sekolah Tinggi Ilmu Ekonomi Trisakti and cooperate with Forum Dosen Akuntansi Perguruan Tinggi DKI Jakarta, Compartment of Accounting Educators, Indonesian Institute Accountants. Media Ilmiah Akuntansi (MIA) is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to accounting (financial accounting and capital market, management accounting and behavioral, accounting information systems, auditing, taxation, syariah accounting, accounting education, corporate governance, corporate social responsibility, public sector accounting) issues. This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 50 Documents
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This study aims to Analysis of The Implementation of Environmental Costs Case Study at Banjarmasin Islamic Hospital Riyadi, Padlah
Media Ilmiah Akuntansi Vol. 12 No. 1 (2024): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v12i1.36

Abstract

This study aims to uncover waste management activities and environmental costs of environmental cost reporting at the Islamic Hospital of Banjarmasin. This researcher uses a qualitative paradigm with a case study design. The research scope is the Unit of Environmental Health Sanitation with the accounting process of environmental management, hospital waste management's data focus, and expenditures for waste costs. Primary data were collected through in-depth interviews and observations; secondary data, through documentation. The results revealed that environmental management accounting systems in 2019 and 2020 found hidden environmental costs from waste management cost reports in the Financial Statements. For example, the environmental cost report applied to the SKL Unit revealed Rp. 677,646,500 and Rp. 459,521,600 not presented as an environmental cost in 2019 and 2020. The implementation of environmental cost accounting through environmental cost reporting at the Islamic Hospital of Banjarmasin revealed that special reports in environmental management accounting could be used as information by the management of the Islamic Hospital of Banjarmasin in planning and controlling environmental responsibility activities. The study results also revealed that the environmental cost report facilitated the direction of the Islamic Hospital of Banjarmasin in making decisions related to environmental costs and provided information for stakeholders that the hospital had been responsible for maintaining environmental health.
Pengaruh Ukuran Perusahaan, Leverage, dan Pertumbuhan Penjualan terhadap Manajemen Laba: Corporate Governance sebagai Pemoderasi Rizky, Maraudin Hasmaru; Idawati, Wiwi
Media Ilmiah Akuntansi Vol. 12 No. 1 (2024): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v12i1.37

Abstract

This study aims to examine and analyze the effect of the interaction of good corporate governance in moderating firm size, leverage, and sales growth on earnings management. The sample in this study is LQ-45 companies on the Indonesia Stock Exchange in the 2016- 2020 period. This study uses purposive sampling in selecting the sample to be used, obtained 33 companies as samples in the study. Therefore, the results of this study indicate that company size has a significant negative effect on earnings management of LQ--45 companies, leverage has a significant positive effect on earnings management of LQ-45 companies, sales growth has a significant positive effect on earnings management in LQ-45 companies in Indonesia. , good corporate governance cannot moderate the relationship between firm size and earnings management in LQ-45 companies, good corporate governance cannot moderate the relationship between leverage and earnings management in LQ-45 companies, good corporate governance cannot moderate the relationship between sales growth and earnings management in companies. LQ-45.
Pengelolaan Keuangan ditinjau dari Perspektif Self Efficacy dan Financial Knowledge Novyarni, Nelli; Atikah, Destria Ayu; Harni, Reni; Kartijo, Kartijo
Media Ilmiah Akuntansi Vol. 12 No. 1 (2024): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v12i1.38

Abstract

Everyone must learn to manage their own finances, including students. Students have the latest attitudes to meet primary and secondary needs. This must be done to avoid failure in managing personal finances with financial knowledge. The aim of this research is to find out how financial knowledge and financial independence impact the personal financial management of Bachelor of Accounting students. The primary and secondary data used in this research are qualitative data which were quantified using a Likert scale. The data collection method is through distributing questionnaires via Google Forms. Classical assumption tests, multiple linear regression analysis, and hypothesis testing were used to analyze the data. Study results from processed data
Pengaruh Profitabilitas, Nilai Tukar dan Tingkat Suku Bunga terhadap Harga Saham Perusahaan Sub Sektor Batubara Hasibuan, David H.M.; Marpaung, Annaria Magdalena; Marpaung, Bintang Sahala; Rivai, Abdul
Media Ilmiah Akuntansi Vol. 12 No. 1 (2024): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v12i1.39

Abstract

The coal sector is the main producer in Indonesia, which is the largest exporter in Asia and Europe. The coal sub-sector has high prospects because most of the energy sources for power plants use coal as an energy source. Indonesia has abundant potential resources, especially mining which plays an important role in driving the country's economy. This creates jobs, guarantees the country's energy security and increases the country's foreign exchange earnings. This research was conducted to examine the effect of Profitability, Exchange Rates and Interest Rates in the coal sub-sector companies on the IDX. There are 20 populations of coal mining companies listed on the IDX. The sample of this research is 8 companies' financial reports obtained by using purposive sampling method. The analytical method used is panel data regression analysis . The results showed that Return on Equity has a positive effect on stock prices, while the exchange rate and interest rates have no effect on stock prices. Simultaneously Return On Equity, Exchange Rates and Interest Rates have a joint effect on Stock Prices.
Peran Kebijakan Dividen sebagai pemoderasi terhadap Penentu Cash Holding Stevanus, David; Susanto, Yulius Kurnia
Media Ilmiah Akuntansi Vol. 11 No. 2 (2023): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v11i2.40

Abstract

The objective of this research is to obtain the empirical evidence about the effect profitability, leverage, capital expenditure, net working capital, investment opportunity set, firm size dan operating cash flows towards cash holding moderated by dividend policy to the effect of profitability, leverage and capital expenditure on cash holding. The population in this research is manufacturing companies listed in IDX from the year of 2019-2021. Samples were obtained through purposive sampling method in which 41 data were taken as the sample. This research uses multiple regression method to test the hypotheses. The results of this research indicated that leverage, firm size, operating cash flows affect cash holding and moderating dividend policy towards leverage affect cash holding, if leverage increases then cash holding decreases, if firm size and operating cash flows increases then cash holding increases, if dividend policy increases it will strenghten then relationship between leverage and cash holding while profitability, capital expenditure, net working capital, investment opportunity set, moderating dividen policy towards profitability and capital expenditure do not affect cash holding.
Pengaruh Economic Value-Added dan Market Value Added terhadap Harga Saham pada Perusahaan Sektor Healthcare Michelle, Michelle; Nainggolan, Olivia Venessa
Media Ilmiah Akuntansi Vol. 11 No. 2 (2023): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v11i2.41

Abstract

According to the Central Statistics Agency (BPS) (2020), the economic sector experienced a sharp decline in income during the Covid-19 pandemic, which ranged from 70.67% to 87.93%. However, it is inversely proportional to the pharmaceutical sector companies which have experienced an increase in sales of goods and services, this is due to the fact that during the pandemic medical devices became the main needs of the general public. Seeing this phenomenon, the authors conducted a study that aimed to find out the effect of EVA and MVA on stock prices in Healthcare sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The author uses purposive sampling method in this study. The results of this study show that partially, Economic Value Added does not have a significant effect on stock prices, while Market Value Added has a significant influence on stock prices. Simultaneously, Economic Value Added and Market Value Added affect the share price of Healthcare companies on the Indonesia Stock Exchange for the 2019-2022 period.
Pengaruh Rasio Profitabilitas terhadap Financial Distress pada Perusahaan Sub Sektor Transportasi Aini, Syaripah Qurrota
Media Ilmiah Akuntansi Vol. 11 No. 2 (2023): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v11i2.42

Abstract

This study aims to explain the effect of Profitability Ratios on Financial Distress in Transportation Sub-Sector Companies on the Indonesia Stock Exchange (IDX) for the 2019- 2021 period. The population used in this study is 35 transportation sub-sector companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling technique used is purposive sampling in which the sample is taken based on certain criteria, so that only 105 companies are sampled from the 2019-2021 period. Hypothesis testing uses multiple linear regression analysis. The results of this study indicate that partially return on assets has a significant effect on financial distress, while partially return on sales and gross profit margin has no significant effect on financial distress in transportation sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The results of the coefficient of determination show that return on assets, return on sales, and gross profit margin affect firm value by 22%, while 78% can be explained by other variables not used in this study.
Dinamika Kinerja Keuangan Perusahaan di Sektor Kesehatan, Keuangan, dan Teknologi Breliastiti, Ririn; Nelson, Catheryn Iona; Daynarra, Babyrra; Sutanto, Kevin Amadis; Claudia T., Stephany
Media Ilmiah Akuntansi Vol. 12 No. 1 (2024): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v12i1.43

Abstract

This study explores the financial performance comparison of three major service sectors: healthcare, finance, and technology, with a focus on liquidity, solvency, activity, and profitability. Using data from 2021 and 2022, the study aims to provide in-depth insights into the financial strengths and weaknesses of each sector during the Covid-19 pandemic period. The analysis involves comparing the financial ratios of selected companies within each sector to industry averages to identify trends, differences, and potential issues. The results show that the healthcare sector has the highest liquidity, solvency, and profitability among the three sectors. The finance sector demonstrates the highest operational efficiency compared to the other two sectors but has the lowest liquidity, solvency, and profitability. The technology sector shows adequate liquidity, solvency, and profitability but lacks efficiency in its operations. Future strategies for the healthcare sector should include diversifying investments, optimizing operations, and enhancing customer service. For the finance sector, strategies should focus on improving liquidity and solvency, innovating in products and services to boost profitability. The technology sector should invest in automation, human resource development, and maintain a strong focus on innovation.
Pengaruh Leverage, Profitability, Sales Growth, Age, Size dan Institutional Ownership terhadap Tax Avoidance Sumadi, Rizki Ramadhan; Susanto, Yulius Kurnia
Media Ilmiah Akuntansi Vol. 12 No. 1 (2024): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v12i1.44

Abstract

Tax Avoidance is defined as a legal activity (efforts made by taxpayers to minimize the tax burden).The objective of this research is to obtain empirical evidence regarding the influence of Leverage, Profitability, Sales Growth, Size, Age and Institutional Ownership (variable X) on Tax Avoidance (variabel Y) with the object of research on manufakturing companies listed on the indonesian Stock Exchange (IDX) from 2019 – 2021 years.The population in this study was obtained using sampling technique with purposive sampling method where this study amounted to 195 company data. The results of this study explain that Sales Growth, Age, Size, and Institutional Ownership have no effect on Tax Avoidance. While Leverage positif effect and Profitability Negative effect on Tax Avoidance.
Pengaruh Likuiditas, Profitabilitas, Inflasi, dan Suku Bunga Terhadap Return Saham Marpaung, bintangsahala0203; Marpaung, Annaria Magdalena; Hasibuan, David H.M.; Siti Khoerunisa Sari, SE
Media Ilmiah Akuntansi Vol. 12 No. 2 (2024): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v12i2.46

Abstract

The aim of this research is to determine the influence of interest rates, liquidity, profitability and inflation on stock returns of pharmaceutical companies listed on the IDX from 2016 to 2020. Purposive sampling was used in the sample collection process, and a sample of eight companies was included. Data sources accessed through secondary data. Data collection techniques include document analysis. Panel data regression analysis, t test, f test, classical assumption test, and the Eviews 10 application were used in this research. Panel data regression analysis of the data shows that, for the period 2016 – 2020, the variables CR, ROE, and Partial Interest Rates not significantly related to stock returns while Partial Inflation is significantly related to stock returns and Simultaneously the variables CR, ROE, Inflation and Interest Rates are Simultaneously related significantly between years 2016 and 2020. The variables mentioned above influence the R2 value by 27%, other factors not covered in this research influence the remaining 73%

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