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Mandiri: Jurnal Akuntansi dan Keuangan
Published by Lembaga Riset Ilmiah
ISSN : -     EISSN : 28299329     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Mandiri : Jurnal Akuntansi dan Keuangan is a journal that publishes research articles in the fields of Accounting and Finance. Articles published in Mandiri have gone through a peer-reviewed process, to maintain the best quality articles in scientific development in the field of Accounting and Finance. Mandiri : Jurnal Akuntansi dan Keuangan accepts manuscripts in research fields that include scientific fields: Financial Accounting, Government Accounting, Sharia Accounting, Sharia Banking, Audit, Accounting system, and Tax Accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 51 Documents
 1   2   3   4   5 
Analisis Dampak Pandemi Covid-19 Terhadap Struktur Aktiva Dan Struktur Modal Pada Perusahaan BUMN Yang Terdaftar Di Bursa Efek Indonesia Alfiani, Alfiani; Mulyati, Henny
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): Juni 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.631 KB) | DOI: 10.59086/jak.v1i2.38

Abstract

Analysis of the Impact of the Covid-19 Pandemic on Asset Structure and Capital Structure in State-Owned Enterprises Listed on the Indonesia Stock Exchange. The impact of the Covid-19 pandemic is very bad for the economy in Indonesia, especially in external factors. This study aims to examine the comparative analysis of the COVID-19 pandemic on the Asset Structure and Capital Structure of BUMN Companies Listed on the Indonesia Stock Exchange. The sample selection in this study used a purposive sampling method and it was found that 23 companies were in accordance with the criteria. The data of this study were obtained from the Indonesia Stock Exchange. The results of this study show that the performance of asset and capital structures in 2019 before the pandemic and in 2020 during the pandemic did not occur significantly. This research was conducted in a state-owned company.
Determinan Dividen Payout ratio Pada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indondesia Amelia, Maya; Ermalina , Ermalina
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): Juni 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (523.029 KB) | DOI: 10.59086/jak.v1i2.39

Abstract

This study aims to analyze the Current Ratio, Return On Assets, and Debt To Equity Ratio to the Dividend Payout Ratio of Manufacturing Companies in the Various Industries Listed on the Indonesia Stock Exchange (IDX). In research using descriptive quantitative associative approach, the sample selection in this study used purposive sampling method and obtained 8 companies that match the criteria. The data of this study were obtained from the Indonesia Stock Exchange. The result of this study is the adjusted R-square value of 40.9%. Partially shows that the Current Ratio and Debt To Equity Ratio variables have a positive effect on the Dividend Payout Ratio, while the Return On Assets variable has a negative effect on the Dividend Payout Ratio. Then, the variables Current Ratio, Return On Assets, and Debt To Equity Ratio effect together or simultaneously on the Dividend Payout Ratio.
Determinan Profitabilitas Dengan Pembiayaan Bagi Hasil Sebagai Variabel Intervening Pada Bank Umum Syariah Laili, Yasfillahul; Bawono, Anton
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): Juni 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (576.927 KB) | DOI: 10.59086/jak.v1i2.40

Abstract

The purpose of this study is to determine the influence of Third Party Funds (DPK), Revenue Sharing Rate, Non-Performance Financing (NPF), SBIS on Profitability with Profit Sharing Financing as Intervening Variables at Sharia Commercial Banks in Indonesia with a research period from 2014-2020. The data used in this study is secondary data. The data in this study was obtained from the financial statements of Sharia Commercial Banks. (BUS), both published by each website of Sharia Commercial Banks and published by Bank Indonesia. Samples were taken as many as 9 Sharia Commercial Banks. Data retrieval techniques by purposive sampling. The data obtained is then processed using Eviews tools. This study uses a type of quantitative research using multiple regression analysis and Path Analysis as data analysis.The results of this study showed that DPK and NPF variables have a negative and significant effect on the profitability of Sharia Banks. Profit-sharing, SBIS, and Profit-Sharing Financing have a positive and significant impact on the Profitability of Sharia Banks. DPK has a positive and insignificant effect on Sharia Bank Revenue Sharing Financing. NPF variables negatively and significantly affect Sharia Bank Revenue Sharing Financing. Variable Revenue Sharing Rate and SBIS negatively and significantly affect Profit Sharing Financing. The Path Analysis test showed that Revenue Sharing Financing can mediate the influence of Revenue Sharing Level, NPF, and SBIS on Sharia Bank Profitability. However, Profit Sharing Financing cannot mediate the influence of deposits on sharia bank profitability
Determinan Return On Asset Dengan Non Performing Financing Sebagai Variabel Moderasi Anwar, Febrianto A.; Arianta, Yusvita Nena
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): Juni 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (564.37 KB) | DOI: 10.59086/jak.v1i2.41

Abstract

The purpose of this study was conducted to determine the effect of CAR, FDR, TPF, and ZPR, on profitability with NPF as a moderating variable. This study uses quantitative research using multiple regression analysis as data analysis. This study uses panel data in the form of Random Effect annual data of CAR, FDR, TPF, ZPR, NPF, ROA at Islamic commercial banks registered with OJK for the 2016-2019 period. The data obtained in this study were analyzed using the eviews 9 application tool. The results of this study indicate that the CAR variable has no significant negative effect on Profitability (ROA). FDR has no significant negative effect on profitability (ROA). TPF has no significant negative effect on profitability (ROA). ZPR has no significant positive effect on profitability (ROA). NPF-moderated CAR has no significant positive effect on profitability (ROA). FDR moderated by NPF has an insignificant negative effect on profitability (ROA). TPF moderated by NPF has no significant positive effect on profitability (ROA). ZPR moderated by NPF has an insignificant negative effect on profitability (ROA).
Analisis Peranan Sistem Penagihan Piutang Negara Dalam Meningkatkan Efektifitas Kinerja pada Kantor Wilayah Direktoriat Jendral Keuangan Negara Medan Masrida, Masrida; Nasution, Juliana
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): Juni 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (427.859 KB) | DOI: 10.59086/jak.v1i2.42

Abstract

In managing state assets, the Ministry of Finance establishes the Directoeate General of State Assets (DJKN). Based on the Regulation of the Minister of Finance Number 206/PKM,01/2014 concerning the Organization and Work Procedure of the Ministry of Financ,the Directorate General of State Assets has the task of formulating and implementing policies and technical standardization in the fileds of state assets, state receivables and auctions. The purpose of this study was to analyze andd test the suitability of the procedure for submitting state receivables to the procedure for paying off state receivable and to find out how the role of the state receivable collection system in increasing the effectiveness of performance at the North Sumatra DJKN regional Office, with the Regulation of the Minister of Finance Number 240/PKM.06/2016. The analytical method used in this study is a descriptive method which begins with collecting data to be abalyzed then a conclusion is drawn and the type of research used is descriptive qualitative. The results of of the study showed. The purpose of this study was to analyze and test the suitability ofthe procedure for that the role system for collecting state receivables was carried out in accordance with the Regulation of the Minister og Finance Number 240/PKM.06.2016
Analisis Sistem Penerimaan Retribusi Pelayanan Kesehatan Puskesmas Daerah Pada Dinas Kesehatan Daerah Kota Mataram Maya, Devintha Elistya; Fitriyah, Nur; Mariadi, Yusli
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Februari 2023
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (409.437 KB) | DOI: 10.59086/jak.v2i1.55

Abstract

Puskesmas merupakan salah satu bentuk pelayanan dan fasilitas kesehatan yang penting dan terjangkau bagi kalangan masyarakat khususnya masyarakat ekonomi bawah, selain itu letak puskesmas yang mudah diakses menjadi alasan utama masyarakat memilih puskesmas sebagai tempat berobat. Salah satu retribusi daerah yang dipungut oleh pemerintah daerah Kota Mataram adalah retribusi jasa pelayanan kesehatan puskesmas, dimana sumber pendapatan puskesmas tersebut dapat memberikan kontribusi bagi daerah yang digunakan untuk memenuhi kebutuhan daerah dalam meningkatkan kesejahteraan masyarakat. Maka dari itu diperlukan suatu sistem dan prosedur yang dapat menghasilkan informasi yang dibutuhkan bagi proses pengambilan keputusan yang mengacu pada suatu peraturan perundang-undangan yaitu Peraturan Pemerintah Nomor 12 Tahun 2019 tentang pengelolaan keuangan daerah. Penelitian ini menggunakan pendekatan penelitian deskriptif kualitatif yaitu penelitian untuk menggambarkan sesuatu yang terjadi di dinas kesehatan Kota Mataram. Hasil penelitian menunjukkan sistem penerimaan retribusi pelayanan kesehatan pada dinas kesehatan Kota Mataram masih belum sesuai dengan peraturan perundang-undangan yaitu Peraturan Republik Indonesia Nomor 12 Tahun 2019 tentang pengelolaan keuangan daerah. A public health center is a form of health services and facilities that are important and affordable for circles of the society, especially lower economic society, besides that the location of the public health center which is easy to access is the main reason for the society choose public health center as a place for treatment. One of the regional retribution levied by the local government of Mataram City is the public service levy for health services public health center, where the source of public heahealthnter income can contribute to the region which used to fulfill regional needs in improving people’s welfare. So that is why we need a system and procedure that can produce the information needed for the decision-making process that refers to a statutory regulation namely Government Regulation Number 12 of 2019 concerning regional financial management. This study uses a qualitative descriptive research approach which is a study to describe something that happened at the Mataram City health office. The results of the study show the systems for receiving health service retributions at the Mataram City health officials are still not by applicable regulation, namely Republic of Indonesia Regulation Number 12 of  2019 concerning regional financial management.  
Analisis Pemahaman UMKM Terhadap Implementasi SAK EMKM Pada UMKM Binaan Dinas Koperasi Dan UKM Di Kota Medan Hutapea, Muhammad Bahtiar; Hasibuan, Nur Fadhilah Ahmad
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 2 No. 2 (2023): Juni 2023
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (367.838 KB) | DOI: 10.59086/jak.v2i2.70

Abstract

Penelitian ini bertujuan untuk mendeskripsikan sistem pencatatan dan pelaporan keuangan yang mudah dipahami bagi pelaku usaha kecil menengah (UMKM). Populasi dalam penelitian ini adalah 1.672 pelaku UMKM, sedangkan sampel survei adalah 10 pelaku UMKM di lima kecamatan di Kota Medan. Pengumpulan data dilakukan melalui survei dan wawancara kepada para pemangku kepentingan UMKM. Metode analisis data yang digunakan adalah analisis deskriptif. Hasil penelitian menunjukkan bahwa sebagian besar UMKM pada Kelompok Usaha Mikro tidak menyusun dan melaporkan laporan tahunannya. Namun, sebagian besar UMKM skala kecil menengah melakukan pencatatan dan pelaporan keuangan baik secara manual maupun melalui komputer. Selain itu, sebagian besar UMKM belum pernah mengikuti pelatihan pengelolaan keuangan, khususnya pencatatan dan pelaporan keuangan. Oleh karena itu, para pengelola UMKM menginginkan adanya pelatihan serta dukungan pendanaan dan pelaporan dari pemerintah atau instansi lainnya. Informasi ini penting bagi pemerintah daerah dan instansi terkait dalam memberikan saran dan arahan tentang tata kelola perusahaan di masa mendatang. This study aims to describe an easy-to-understand financial recording and reporting system for small and medium-sized enterprises (MSMEs). This population consists of 1,672 MSME actors, and the survey sample consists of 10 MSME actors in five sub-districts in the city of Medan. Data was collected through surveys and interviews with MSME stakeholders. The data analysis method used is descriptive analysis. The results showed that most of the MSMEs in the Micro Business Group did not collect and report their annual reports. However, most small and medium-sized MSMEs do financial recording and reporting both manually and on a computer. In addition, most MSMEs have never attended financial management training, especially financial recording and reporting. Therefore, MSME managers want training and funding and reporting support from the government or other agencies. This information is important for local governments and related agencies in providing advice and guidance on corporate governance in the future  
Pengaruh Penerapan SAP, Kualitas SDM, Penerapan SPIP Terhadap Kualitas Laporan Keuangan Pada Pemkab Aceh Tenggara Natanael, Yunita Althin; Jamaris, Edi
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 2 No. 2 (2023): Juni 2023
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v2i2.145

Abstract

AbstrakPenelitian ini bertujuan untuk menguji dan menganalisis pengaruh penerapan Standar Akuntansi Pemerintahan (SAP), kualitas sumber daya manusia, dan penerapan Sistem Pengendalian Intern Pemerintah (SPIP) terhadap kualitas laporan keuangan Pemerintah Daerah Kabupaten Aceh Tenggara. Pendekatan yang digunakan adalah kuantitatif dengan metode analisis data menggunakan Structural Equation Modeling-Partial Least Squares (SEM-PLS) melalui software SmartPLS 3.0. Data diperoleh melalui kuesioner yang disebarkan kepada aparatur pengelola keuangan daerah. Hasil penelitian menunjukkan bahwa penerapan SAP secara signifikan berpengaruh positif terhadap kualitas laporan keuangan. Demikian pula, kualitas sumber daya manusia memiliki pengaruh yang signifikan terhadap peningkatan kualitas laporan keuangan daerah. Selain itu, penerapan SPIP juga terbukti berpengaruh positif terhadap kualitas laporan keuangan. Temuan ini mengindikasikan bahwa untuk menghasilkan laporan keuangan yang andal, relevan, dan transparan, pemerintah daerah perlu memperhatikan implementasi SAP, peningkatan kompetensi SDM, serta penguatan sistem pengendalian internal. Penelitian ini diharapkan dapat menjadi referensi bagi pemerintah daerah dalam upaya meningkatkan akuntabilitas dan kualitas pelaporan keuangan publik. This study aims to examine and analyze the influence of the implementation of Government Accounting Standards (SAP), the quality of human resources, and the implementation of the Government Internal Control System (SPIP) on the quality of financial reports of the Regional Government of Southeast Aceh Regency. A quantitative approach was used with data analysis conducted through Structural Equation Modeling-Partial Least Squares (SEM-PLS) using SmartPLS 3.0 software. Data were collected through questionnaires distributed to regional financial management officials. The results indicate that the implementation of SAP has a significant positive effect on the quality of financial reports. Likewise, the quality of human resources significantly influences the improvement of regional financial reporting quality. Furthermore, the implementation of SPIP is also proven to positively affect the quality of financial reports. These findings suggest that to produce reliable, relevant, and transparent financial reports, local governments must pay attention to SAP implementation, improve HR competencies, and strengthen internal control systems. This research is expected to serve as a reference for local governments in enhancing the accountability and quality of public financial reporting.  
Peran Ekonomi Kreatif Dalam Meningkatkan Pendapatan UMKM Pusat Grosir Solo di Masa Pandemi Covid-19 Dhany Prasetyo; Ismunawan Ismunawan
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): Oktober 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (372.365 KB) | DOI: 10.59086/jak.v1i3.153

Abstract

This study aims to determine the role of the creative economy in increasing the income of MSMEs at the Solo Wholesale Center during the Covid-19 pandemic. This study applies a qualitative descriptive approach. Data collection techniques apply interview, observation, and documentation techniques. The data analysis method uses an interactive model consisting of four steps of analysis, namely data collection, presentation, data reduction, and drawing conclusions. The results of the study show that the creative economy implemented by traders at PGS Solo has a positive influence on business continuity, although the increase in income obtained has not been able to cover the decrease in income felt during the Covid-19 pandemic. The creative economy is able to foster enthusiasm and optimism to survive and rise in running a business during the Covid-19 pandemic.
Dampak Perubahan Laba ditinjau dari Return on Equity (ROA), Debt Equity Ratio (DER) dan Total Asset Turn Over (TATO) Pada Perusahaan Manufaktur di Indonesia Rahmad Hidayat
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): Oktober 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (464.478 KB) | DOI: 10.59086/jak.v1i3.164

Abstract

This study aims to determine the impact on earnings changes in terms of several aspects, namely return on equity (roe), debt to equity ratio (der), and total assets turn over (tattoos) in manufacturing companies on the Indonesian stock exchange in 2018-2021. This study uses a qualitative approach with secondary data sources obtained from the company's financial statements published on www.idx.co.id. The sampling technique in this study is the number of objects of companies listed on the IDX, where as many as 8 companies with data for 4 years so that the sample size is 32 data. The analysis carried out in this study is a panel data test which includes descriptive statistical analysis, Common Effects Model, Fixed Effects Model, Chow Test, Random Effects Model Test and Hausman Test (Software used to conduct this research is eviews version 10. Based on the results of the study it can be concluded that return on equity (roe), debt to equity ratio (der), and total assets turnover (tattoo) have partial and simultaneous effect on earnings changes, where the research that has been carried out obtains data taken based on the Common Securities Model

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