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Yulius Kurnia Susanto
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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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.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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Pengaruh Profitabilitas, Likuiditas, Struktur Aset, dan Kebijakan Dividen Terhadap Struktur Modal : Studi kasus perusahaan manfaktur terdaftar di BEI periode 2018 - 2022 Marpaung, bintangsahala0203; Marpaung, DR Annaria Magdalena; Hasibuan, DR David H.M.; Hilman Fauzi
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.v12i2.47

Abstract

This research aims to determine whether there is an influence or not on the Profitability, Liquidity, Asset Structure, and Dividend Policy ratios towards Capital Structure in Manufacturing Companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. The sample in this study consists of 9 companies selected using purposive sampling technique. With purposive sampling technique, a total of 9 companies with a 5-year period were obtained, resulting in a total of 45 data points for this study. The analysis method used in this research is descriptive statistics, preceded by the Classical Assumption Test. If the data is normally distributed, multiple linear regression analysis can be used, along with the T-test and F-test (simultaneous) and the Coefficient of Determination test using SPSS 25. The partial results of this study indicate that Profitability does not significantly affect Capital Structure, while Liquidity has a positive influence.
Peran Kinerja Keuangan, Price to Book Value, dan Pandemi Covid-19 terhadap Kebijakan Dividen : Studi pada Perusahaan dengan Dividen Tinggi Sebelum dan Sesudah Pandemi COVID-19 Tannama, Setyo; Kuswanto, Randy
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.v12i2.50

Abstract

Tujuan dari penelitian ini adalah untuk menilai dampak Return on Equity (ROE), pertumbuhan penjualan, Price to book value (PBV) periode sebelumnya, dan wabah Covid-19 terhadap kebijakan dividen pada perusahaan yang terdaftar dalam indeks IDX High Dividend 20. Data yang digunakan dalam penelitian ini merupakan data sekunder yang diperoleh dari laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia, dengan rentang waktu dari tahun 2019 sampai dengan tahun 2022. Metode analisis regresi panel digunakan untuk menilai dampak variabel independen terhadap kebijakan dividen. Hasil penelitian menunjukkan bahwa return on equity (ROE), price to book value (PBV) dari periode sebelumnya, dan dampak wabah covid-19 tidak berpengaruh terhadap kebijakan dividen perusahaan-perusahaan yang terdaftar di IDX High Dividend 20. Namun demikian, peningkatan pendapatan berdampak pada kebijakan pembayaran dividen perusahaan. Temuan ini memberikan wawasan yang berharga bagi para manajer keuangan dan investor dalam memahami faktor-faktor penentu yang mempengaruhi kebijakan dividen perusahaan, terutama di tengah ketidakpastian ekonomi akibat wabah Covid-19. Implikasi praktis dari penelitian ini dapat membantu perusahaan mengembangkan rencana dividen yang lebih sesuai untuk beradaptasi dan merespons perubahan lingkungan bisnis yang dinamis.
Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Universitas Bunda Mulia Untuk Mengikuti Brevet Pajak Sugiyono, Arief; Josephine, Kezia; Tandean, Vivi Adeyani
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.v12i2.51

Abstract

This research aims to determine the influence of tax knowledge motivation, career motivation, and economic motivation on accounting students' interest in taking the tax brevet. This research was conducted in 2022 on students from the Accounting Department at Bunda Mulia University who had completely taken the Taxation course. The research method used is a quantitative method using a questionnaire as a research instrument. The number of samples in this study was 66 people. The results of this research indicate that tax knowledge motivation and career motivation have a positive and significant effect on accounting students' interest in taking the tax brevet, while economic motivation does not have a positive and significant effect on accounting students' interest in taking the tax brevet. The results of this research can also provide input to students regarding the importance of taking a tax brevet as a preparation for entering the world of work.
Analisis Pengaruh Media Sosial Tiktok Terhadap Keputusan Berwisata di Bali Hendrily, Marvin; Puspita, Shandy
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.v12i2.52

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh media sosial Tiktok terhadap keputusan berwisata di Bali. Bali, sebagai salah satu destinasi wisata terpopuler di dunia, telah menjadi objek perhatian banyak pengguna media sosial, terutama Tiktok, yang terkenal dengan konten video singkat dan menarik. Studi ini menggunakan metode survei dengan kuesioner yang disebarkan kepada wisatawan yang pernah mengunjungi Bali dan aktif menggunakan Tiktok. Metode analisis data yang digunakan adalah analisis regresi untuk mengidentifikasi hubungan antara penggunaan Tiktok dan keputusan wisatawan dalam memilih Bali sebagai destinasi. Hasil penelitian menunjukkan bahwa konten promosi dan testimoni yang dibagikan di Tiktok memiliki pengaruh signifikan dalam meningkatkan minat dan motivasi wisatawan untuk mengunjungi Bali. Temuan ini memberikan wawasan penting bagi pemangku kepentingan di industri pariwisata untuk memanfaatkan media sosial sebagai alat pemasaran yang efektif. Penelitian ini diharapkan dapat memberikan kontribusi bagi pengembangan strategi pemasaran pariwisata di era digital.
Pengaruh Rasio Utang Terhadap Aset, Rasio Lancar, dan Ukuran Perusahaan terhadap Agresivitas Pajak: Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2021 Sugiyono, Arief
Media Ilmiah Akuntansi Vol. 13 No. 1 (2025): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v13i1.49

Abstract

Agresivitas Pajak merupakan tindakan manipulasi Penghasilan Kena Pajak (PKP) yang dirancang melalui perencanaan pajak (Tax Planning) dengan menggunakan metode legal (Tax Evasion) dan legal (Tax Evasion). Penelitian ini bertujuan untuk menguji pengaruh Debt to Asset Ratio, Current Ratio, dan Ukuran Perusahaan terhadap Agresivitas Pajak. Populasi dalam penelitian ini adalah laporan keuangan auditan perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2021. Pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling dengan jumlah sampel sebanyak 25 perusahaan selama periode pengamatan 4 tahun berturut-turut. Penelitian ini diolah menggunakan SPSS versi 26 dengan teknik analisis data meliputi uji statistik deskriptif, uji asumsi klasik, uji analisis regresi linier berganda, dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa variabel yang mempunyai pengaruh signifikan terhadap agresivitas pajak hanya variabel Current Ratio saja. Sedangkan variabel ukuran perusahaan dan debt-to-asset ratio tidak berpengaruh signifikan. Dan secara simultan Current Ratio, Debt to Asset Ratio, dan Ukuran Perusahaan berpengaruh signifikan terhadap Agresivitas Pajak.
Transisi Energi Terbarukan: Peran PLTS dalam Efisiensi Ekonomi dan Ketahanan Energi Indonesia Rosewita, Bella; Daynarra, Babyrra; Breliastiti, Ririn; Nelson, Catheryn Iona
Media Ilmiah Akuntansi Vol. 13 No. 1 (2025): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v13i1.54

Abstract

This study examines the role of Solar Power Plants (PLTS) in supporting the renewable energy transition in Indonesia, focusing on their contribution to economic efficiency and national energy security. As a country with significant potential for solar energy development, Indonesia is striving to reduce its dependence on fossil fuels, particularly coal, which have negative environmental and economic impacts. The use of PLTS as a renewable energy alternative can not only reduce carbon emissions but also provide long-term economic benefits through operational cost savings and reduced dependence on fluctuating fossil fuel prices. This study also discusses the Indonesian government's policy in achieving the 23% renewable energy mix target by 2025 and its contribution to reducing greenhouse gas (GHG) emissions, as stipulated in the Paris Agreement. By utilizing secondary data from government reports and related institutions, as well as a review of relevant literature, this study concludes that the development of PLTS can be a strategic solution to strengthen Indonesia's energy security, support the achievement of sustainable economic targets, and mitigate the impacts of climate change. This study also suggests the need for policies that further support the acceleration of the energy transition, as well as increased investment and development of other renewable energy technologies such as wind and biomass
Pengaruh Sustainability Reporting terhadap Kinerja Keuangan Perusahaan Yannifar, Afid Firdaus; Idawati, Wiwi
Media Ilmiah Akuntansi Vol. 13 No. 1 (2025): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v13i1.60

Abstract

The purpose of this study is to investigate the relationship between sustainability reporting and financial performance. This study uses a panel data set from 189 manufacturing companies listed in 2018-2022. The direct effect is tested using multiple regression techniques. The study finds that sustainability reporting has a negative impact on financial performance, as proxied by return on assets. These results indicate that meeting sustainability reporting indicators will increase costs, which means taking a portion of the profits that could be enjoyed by shareholders.
Analisa Efektivitas Penerapan Sistem Informasi Akuntansi Persediaan Barang pada PT Indomakmur Inti Lestari Saprudin; Hutasoit, Masri; Dewi, Sita; Aslah, Titi; Saragih, Rudi Hedianton
Media Ilmiah Akuntansi Vol. 13 No. 1 (2025): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v13i1.63

Abstract

The purpose of this study is to determine how inventory management of merchandise is carried out at PT. Indomakmur. The implementation of Accounting Information Systems for inventory is expected to encourage improved performance and provide a positive impact on the company and related units. In addition, this system also supports smooth operations, especially in marketing activities, because the company can more easily identify market or consumer needs and demands. This study focuses on analyzing the effectiveness of the inventory accounting information system in preventing fraud at PT. Indomakmur Inti Lestari. The research method used is descriptive qualitative, with data collection techniques through observation and documentation, and data analysis using data reduction, data presentation, and drawing conclusions. The results of the study indicate that the inventory cycle of merchandise and the implementation of accounting information systems in the company have largely been running quite effectively, although there are still several aspects that are less than optimal.
Earnings Quality: Impact of Factors with Firm Size as Moderating Variable Darmadi, Eliezer Elbert; Susanto, Yulius Kurnia
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.v12i2.53

Abstract

This research objective is to obtain empirical evidence about the effect of liquidity, leverage, investment opportunity set (IOS), independent commissioner, institutional ownership, profitability, profit on earnings quality and the moderation effects of company size on interaction between profitability with earnings quality and profit growth with earnings quality. The researcher used purposive sampling method and determined 62 companies met the sampling criteria from population that is manufacturing company listed in Indonesia Stock Exchange from 2017 - 2021. The result obtained from moderated regression shows that liquidity, leverage, IOS, independent commissioner, institutional ownership, profitability, profit growth and firm size have no significant effect on earnings quality, and also company size does not moderate the effect of profitability and profit growth on earnings quality. The result shows that company size does not relevant on affecting the quality of earnings of a company.
Determinasi Profitabilitas Perusahaan: Analisis Pengaruh Pertumbuhan Penjualan, Leverage, Dan Ukuran Perusahaan Pada Sektor Consumer Non Cyclical Napitupulu, Meris; Herninta, Tiwi
Media Ilmiah Akuntansi Vol. 13 No. 1 (2025): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v13i1.66

Abstract

This study aims to analyze the influence of sales growth, leverage, and firm size on corporate profitability in the Consumer Non Cyclicals sector listed on the Indonesia Stock Exchange (BEI) during the period 2019–2023. The method used was associative research with a quantitative approach. Purposive sampling was applied to select 34 companies, resulting in 170 observations. Data analysis utilized descriptive statistics and panel data regression. The result of the simultaneous test (F-test) indicates that the independent variables collectively and significantly influence profitability. However, partially, the results show that Sales Growth does not have a significant influence on Profitability (Prob. 0.6197). Conversely, Leverage has a significant negative influence on Profitability (Prob. 0.0001). Furthermore, Firm Size has a significant positive influence on Profitability (Prob. 0.0038). High leverage leads to higher interest burdens, which reduces profit. Large firms (high total assets) are often able to enhance productivity and revenue, thereby increasing profitability.

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