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Mutiara: Jurnal Penelitian dan Karya Ilmiah
Published by Sekolah Tinggi Agama Islam Yayasan Pendidikan Ilmu Qur'an Baubau
ISSN : 2988313X     EISSN : 29883148     DOI : 10.59059
Core Subject : Religion, Humanities, Science, Education, Engineering,
Religion Humanities Computer Science & IT Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Other
Ruang lingkup karya yang diterbitkan mencakup Multidisiplin diantaranya yaitu: Pendidikan Agama, Ilmu Sosial Humaniora, Pertanian, Kesehatan, Peternakan, perikanan, Politik, Pendidikan, Ilmu Teknik, Teknik Elektro dan Informatika, Desain Komunikasi Visual, Manajemen, Ekonomi dan Akuntansi, Kewirausahaan dan Bisnis
Arjuna Subject : Umum - Umum
Articles 356 Documents
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Pengaruh Persediaan Bahan Baku Dan Kapasitas Mesin Terhadap Volume Produksi (Studi Kasus Pada UMKM Raflesia Bordir Mukena Di Tasikmalaya) Ima Herdiana; Suci Putri Lestari; Barin Barlian
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 1 No. 5 (2023): Oktober: Mutiara : Jurnal Penelitian dan Karya Ilmiah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mutiara.v1i5.446

Abstract

This purpose of this study to determine the influence of raw material inventory and machine capacity on production volume (Case study on UMKM Raflesia Bordir Mukena at Tasikmalaya). The method used is a quantitative method with a research sample data on raw material inventory, machine capacity and production volume for the period 2019 – 2021. The data is used primary data and secondary data. The analitytical tool in this research is multiple regression using by SPSS version 25. The result showed that simultaneously raw material inventory and machine capacity has a significant influence on production volume. Partially raw material inventory has unsignificant on production volume. Machine capacity has significant on production volume.
Pengaruh Good Corporate Governance Dan Pergantian Auditor Terhadap Integritas Laporan Keuangan Tsania Jaza Safara; Annisa Nurbaiti
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 1 No. 5 (2023): Oktober: Mutiara : Jurnal Penelitian dan Karya Ilmiah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mutiara.v1i5.447

Abstract

Companies in the raw goods sector have an important role for Indonesia, because they are one of the sectors that can revive the economy in Indonesia after the Covid-19 case. Several companies listed on the Indonesia Stock Exchange in preparing and presenting their financial reports do not apply financial report integrity so that the information contained therein is invalid and is certainly an act of manipulating financial reports. Therefore, financial reports must be prepared and presented in accordance with conditions that reflect what is happening in a company or have integrity so that later the information contained in them can become a reference for users of financial reports. The purpose of this research is to determine the influence of Good Corporate Governance and changing auditors on the integrity of financial reports. The company objects are raw goods sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period with a sample size of 104 companies. The software used is Eviews 12.
Apakah Kualitas Audit Dapat Mempengaruhi Agresivitas Pajak ? Muhammad Rofik Wibowo; Dudi Pratomo
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 1 No. 5 (2023): Oktober: Mutiara : Jurnal Penelitian dan Karya Ilmiah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mutiara.v1i5.448

Abstract

Management of the company can use tax planning strategies in ways that are legal (tax avoidance) or illegal (tax evasion). However, it is crucial to remember that the nation would suffer due to the reduction in one of its primary financial sources. This study examined KAP size, audit duration, audit fees, and tax aggressiveness for companies in the food and beverage subsector listed on the Indonesia Stock Exchange (BEI) between 2017 and 2021. The data was obtained from annual reports that were posted on the official websites of the Indonesian Stock Exchange and other businesses. The sampling strategy employed was purposeful sampling, and 12 businesses were gathered over five years for 60 businesses. The method of analysis used is panel data regression analysis. The results of this study demonstrate the relationship between audit fees, audit duration, KAP size and tax aggressiveness. The size of the KAP, however, impacts tax aggressiveness in the food and beverage subsector companies listed on the Indonesia Stock Exchange between 2017 and 2021. In contrast, audit tenure and audit fees have no impact.
Pengaruh Aktivitas Tunneling, Opini Audit Dan Ukuran Dewan Komisaris Terhadap Kinerja Perusahaan Dengan Metode Altman Z-Score Rafika Misdiyanti; Dudi Pratomo; Djuznimar Zultilisna
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 1 No. 5 (2023): Oktober: Mutiara : Jurnal Penelitian dan Karya Ilmiah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mutiara.v1i5.449

Abstract

This study uses the Altman z-score method to examine the effects of company size, profitability, and leverage as control variables on company performance in the primary consumer goods sector companies listed on the Indonesia Stock Exchange between 2017 and 2021. There are 52 companies in total in this population. Purposive sampling was the sampling approach employed in order to collect data from 260 observations. Secondary data are used in this research's quantitative methodology. Panel data regression analysis using Eviews 12 is the technique employed. The study's findings indicate that corporate performance is simultaneously influenced by tunnelling activity, audit opinion, and board size, with firm size, profitability, and leverage as control factors. Partially, audit findings and tunnelling activities have no impact on a company's performance. The size of the board of commissioners, nevertheless, has a detrimental impact on the operation of the business.
Pengaruh Positif Penggunaan Bingkai Diskon Terhadap Reputasi Merek, Citra Merek, Dan Minat Beli Ulang Di Toko Online Shopee Lisda Anisa Putri; Albari Albari
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 1 No. 5 (2023): Oktober: Mutiara : Jurnal Penelitian dan Karya Ilmiah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mutiara.v1i5.462

Abstract

The growth of e-commerce is increasing over time, it can be seen by the number of e-commerce that have sprung up. Shopee is one of the many e-commerce in Indonesia which has become the e-commerce with the most users in Indonesia. As the largest e-commerce company, marketing strategies play an important role in selling products, introducing products, and attracting consumers. This study aims to determine how influential discount framing as one of the marketing strategy used by Shopee has on brand reputation and brand image. In addition, it also determines whether consumer repurchase interest occurs due to these three factors. This research using a sample of 166 respondents spread across Indonesia. The sampling Technique uses convenience sampling. The analysis using the SEM method and processed using AMOS 24.0. The result of this study showed that there was a positive and significant influence between variables discount frame and brand image, discount frame and brand reputation, brand reputation and brand image, and brand image and repurchase intention. Meanwhile, the discount frame and brand reputation variables obtained results that were not significant in influencing the repurchase intention variable.
Sistem Pengupahan Petani Kelapa Sawit Didusun Durian Takar Kecamatan Kemuning : Suatu Tinjauan Ekonomi Islam Ria Ariska; Sissah Sissah; Ahsan Putra Hafiz
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 1 No. 5 (2023): Oktober: Mutiara : Jurnal Penelitian dan Karya Ilmiah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mutiara.v1i5.463

Abstract

This study aims to determine the wage system for oil palm farmers in Dusun Durian Takar, Kemuning District: an Islamic economic review, and how Islamic economic values ​​are applied in the wage system for oil palm farmers in Dusun Durian Takar Kemuning district. This study used a qualitative research type, the subjects of this study were the owners of the plantations and oil palm farmers, while the object was the wage system for oil palm farmers in Durian Takar village, Kemuning sub-district in an Islamic economic review. The sampling technique was obtained through data sources with consideration (certain criteria) based on a sample data source totaling 14 oil palm farmers, the data collection techniques in this study were interviews and documentation, and the analysis techniques used interactive analysis, namely, data reduction, data presentation , and drawing conclusions. The results of this study indicate that the wage system for oil palm farmers in the Durian Takar hamlet, Kemuning sub-district: an Islamic economic review, because the garden owners discuss in advance the amount of wages to be given so that the farmers can find out the wages given for each type of work in the management of oil palm plantations, and the garden owner discussed the procedure for payment, the garden owner did not delay payment of wages, wages were given directly to workers after the work was completed.
Perbaikan Manajemen Bank Sampah Di Desa Selat Untuk Meningkatkan Nilai Tambah Pengolahan Sampah Menjadi Pupuk Organik Dengan Aplikasi Berbasis Android Komang Gede Darmayasa; Made Putra Sedana; I Putu Prasna Mahardika; I Kadek Heri Suardan; I Dewa Gede Andreano Eldo; Nengah Taksu Yusaramana; I Nyoman Mahatma Yogeshvara; I Kadek Dhananjaya Dana Putra; Made Naradha Adithya; I Made Dwijaksana; Made Agus Putra Harta Narayana; Putu Pande Devaryana Putra; Made Rasmika Werdhi Nugraha; I Putu Gede Raditya Wikadhyana; I Dewa Gede Agung Astina Wirayudha; Made Sucipta
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 1 No. 5 (2023): Oktober: Mutiara : Jurnal Penelitian dan Karya Ilmiah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mutiara.v1i5.465

Abstract

The waste problem in Selat Village has caused severe environmental pollution. The main cause of this problem is because most of the people in Selat Village have not been able to carry out proper and integrated waste management, resulting in uncontrolled accumulation of waste. The general objective of this research is to initiate the progress of village areas in Indonesia regarding Waste Digitalization. The results of this study indicate that the Wita Bersih Application can shorten the time and make it easier for the Selat Village garbage bank in processing plastic waste.
Analisis Efisiensi Penggunaan Modal Kerja Untuk Meningkatkan Profitabilitas Di KSP Kopdit Pintu Air Cabang Kewapante Maria Silvia Hape; Yosefina Andia Dekrita; Elisabet Luju
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 1 No. 5 (2023): Oktober: Mutiara : Jurnal Penelitian dan Karya Ilmiah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mutiara.v1i5.477

Abstract

This research was carried out to determine the efficiency of the use of working capital to increase profitability at Pintu Air Credit Union of Kewapante Branch. The population in this research were the financial statements of Pintu Air Credit Union of Kewapante Branch, while the sample of this study were the financial statements of Pintu Air Credit Union of Kewapante Branch in 2017 to 2021. In collecting data, documentation and interviews were two techniques used by the researcher. The data analysis teachnique used were the liquidity ratio with the calculation of the current ratio, the activity ratio with the calculation of working capital turnover, and the profitability ratio with the calculation of Return on Assets (ROA). The results of data analysis from the assessment of each ratio showed that the liquidity ratio using the calculation of the current ratio of Pintu Air Credit Union of Kewapante Branch in the 2017 and 2018 periods decreased with the standard measurement of the efficiency of the use of working capital, which was in good criteria. In 2019 to 2021 the results had increased with the standard of efficient use of working capital categorized as very good. The activity ratio using the calculation of working capital turnover had decreasd and was considered poor in the standard of measuring the efficiency of using working capital with poor criteria. The profitability ratio using ROA obtained fluctuating results from 2017 to 2021 and on average was said to be quite efficient in the standard of measuring the efficiency of using working capital.
Pengaruh Etos Kerja Dan Efikasi Diri Terhadap Kinerja Aparatur Desa Pada Kecamatan Kewapante Kabupaten Sikka : Studi Kasus Pada Desa Ian Tena, Desa Wairkoja, Desa Seusina, Dan Desa Namangkewa Yulistika Pricilia Nasa; Imanuel Wellem; Kristiana Reinildis Aek
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 1 No. 5 (2023): Oktober: Mutiara : Jurnal Penelitian dan Karya Ilmiah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mutiara.v1i5.478

Abstract

This research aimed to (1) determine the description of employee performance, work ethic, and self-efficiency; (2) snslyze the effect of work ethic and self-efficiencyon omployee performance either partially or simultaneously. The population in this research were village officials in the Kewapante Sub-district, Sikka regency (Ian Tena Village, Wairkoja village, Seusina Village, Seusina Village And Namangkewa Village) totaling 32 people. This research was carried out by means of a cencus or saturated sampling because the population was limited. Data were collected through quastionnaires and analyzed using descriptive methods and inferential statistics, namely multiple linear regression. Hypotesis testing is done through the F test and t-test. The results of the descriptive analysis showed that the variables of employee pervormance, work ethic, and self-efficacy were categorized as good. The t-test statistics showed that the work ethict and self-efficacy variables partially positively and significantly affected employee pervormance. The statistical results of the F test showed that work ethic and self-efficacy variables simultaneously significantly affected employe pervormance. The result of the determination analysis showed that the two independent variables in this research were able to explain the performance fluctuation of village officials in Kewapante Sub-district, Sikka Regency (Ian Tena Village, Wairkoja village, Seusina Village, Seusina Village And Namangkewa Village) of 58,1%.
Pengaruh Kecerdasan Emosional Dan Sikap Kerja Terhadap Kinerja Pegawai Pada Badan Pendapatan Daerah Kabupaten Sikka Ermelinda Beatriks Kewa; Walter Obon; Yustina Olivia Da Silva
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 1 No. 5 (2023): Oktober: Mutiara : Jurnal Penelitian dan Karya Ilmiah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mutiara.v1i5.479

Abstract

The Background of this research was to (1) grasp the representation of employee performance, emotional intelligence, and work attitude;(2) analyze the influence of emotional intelligence, and work attitude on employee performance partially or simultaneously. The population in this research was employee of Local Government Revenue Agency of Sikka Regency as many as of 57 people. The research was conducted by census or saturated sampling due to to limited population. Data were collected through questioner and analysed with descriptive and statistic inferential methods that was multiple regression linear. The hypothesis was done through F-test and t-test. The result of descriptive analysis showed that the variables of employee performance, emotional intelligence, and work attitude were categorized as good. The result of the statistic t-test showed that partially the variable of emotional intelligence, and work attitude had a positive impact on employee performance. The statistic F-test showed that simultaneously the variable of emotional intelligence, and work attitude significantly affected employee performance. The result of the determination showed that both independent variables in this research could enlighten the fluctuation of employee at the Local Government Revenue Agency of Sikka Regency of 22,16%.

Page 3 of 36 | Total Record : 356

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