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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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Analisis Common Size Untuk Menilai Kinerja Keuangan Perusahaan PT. Telekomunikasi Indonesia Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2018-2022 Maria Septiani Elisa Sugo; Yosefina Andia Dekrita; Maria Silvana Mariabel Carcia
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.v1i5.480

Abstract

This research aimed to (1) discover financial performance by using common size analysis at PT. Telekomunikasi Indonesia is listed on the Indonesia Stock Exchange (IDX) for 2018-2022 in terms of the balance report, (2) understand how the financial performance is using common size analysis at PT. Telekomunikasi Indonesia is listed on the Indonesia Stock Exchange (IDX) for 2018-2022 in terms of profit and loss. This research type was descriptive research with a quantitative approach. The method employed in this research was common size analysis. The data used in this research was secondary data frome PT. Telekomunikasi Indonesia financial report documents from 2018-2022. The research findings of the financial performance assesed from the balance sheet for the asset component with the less-healthy categorization, the liability component with the less-healthy categorization, and the equity component with the unhealthy categorization. For financial, in terms of the income statement, it revealed that the income statement was in the unhealthy category.
Analisa Perbandingan Neraca Untuk Mengukur Kinerja Keuangan Di Kopdit Tuke Ler Cabang Hewokloang Elisabeth Osi Nofrita Dua Hanes; Yosefina Andia Dekrita; Maria Silvana Mariabel Carcia
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.v1i5.481

Abstract

This research aimed to determine the financial performance at Tuke Ler Hewokloang Credit Union using the horizontal (dynamic) analysis method; namely percentages and ratios. The sample in this research was the balance sheet report of Tuke Ler Hewokloang Credit Union for 2017-2021. The type of data was quantitative data. Data collection was carried out through documentation and interview methods. The data sources used primary and secondary data, primary data in the form of the credit union's history and secondary data in the form of balance sheet reports of Tuke Ler Hewokloang Credit Union. The results showed that the financial performance of Tuke Ler Hewokloang Credit Union in the 2017-2021 period used the percentage and ratio method was comparison based on the rupiah, percentage and ratio showed that total current assets, fixed assets, total assets, equity and capital, and total debt in 2017-2021 tended to increase. It means that the financial performance of Tuke Ler Hewokloang Credit Union on the elements of current assets, fixed assets, total assets, equity capital, and total debt were in good condition and total liabilities in 2017-2021 tended to decrease. It means that the financial performance of Tuke Ler Hewokloang Credit Union on the element of total equity capital was in poor condition.
Pengaruh Kerjasama Tim, Motivasi Kerja, Dan Disiplin Kerja Terhadap Kinerja Karyawan Pada UD. Dian Coklat Papar Kabupaten Kediri Shinta Mifta Mulida; Ahmad Jauhari; Nur Hidayati
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.v1i5.483

Abstract

Human Resource Management (HR) is an important asset in government and private companies. Human resources will organize and manage other resources owned by the company to realize the company's vision and mission. By taking a sample of 35, namely all UD. Dian Coklat Papar uses correlation and regression analysis techniques. The results of the analysis concluded: 1) Teamwork has a positive and significant effect on the performance of UD. Dian Brown Papar. 2) Work Motivation has a negative and significant effect on the performance of UD. Dian Brown Papar. 3) Work Discipline has a positive and significant effect on the performance of UD. Dian Brown Papar. 4) Simultaneously, it is known that there is a significant influence between teamwork, work motivation and work discipline on the performance of UD. Dian Brown Papar.
Pengaruh Leverage, Profitabilitas Dan Likuiditas Terhadap Nilai Perusahaan M Yudha Pratama; Fitra Dharma
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.v1i5.491

Abstract

This study aims to examine the effect of leverage, profitability, and liquidity on the value of the Company. in companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. In this study, the population used came from financial statement data of companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The method used is purposive sampling so that a sample of 140 data samples is obtained. The type of data used is secondary data. Data analysis using classical assumption test, multiple linear regression analysis, hypothesis test (t test and coefficient of determination). Testing is carried out using the help of the Software Statistical Product and Service Solution (SPSS) program. The results showed that leverage (DER) has a significant effect on company value, profitability (ROA) has a significant effect on company value, and liquidity (CR) has a significant effect on company value.
Analisis Mekanisme Pengendalian Internal Untuk Mewujudkan Akuntabilitas Dan Transparansi Pada Kantor Badan Kepegawaian Daerah Sumatera Utara Thiffany Agun Salfiana; Sri Sudiarti; Kusmilawaty Kusmilawaty
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.v1i5.493

Abstract

This research is to find out the Analysis of Internal Control Mechanisms to Realize Accountability and Transparency at the North Sumatra Regional Civil Service Agency Office. The method used in this research is descriptive method with qualitative research. The data collection technique used in this study was through direct visits to the subjects who were the source of the data by conducting observations, interviews and documentation. The interviews conducted were direct interviews with the Head of the General Affairs and Personnel Subdivision, and the Head of the Apparatus Performance Assessment and Award Evaluation Division at the North Sumatra Regional Civil Service Agency. The results of this study indicate that the internal control system implemented at the Regional Civil Service Agency of North Sumatra is very good with a performance achievement of 90% -100%. The internal control mechanism at the North Sumatra Regional Personnel Agency can realize accountability and transparency, the availability of information that can be accessed easily is and the accountability written in the Government Agency Performance Report is proof of the realization of accountability and transparency.
Peran Kaizen Costing Sebagai Metode Untuk Mengurangi Biaya Produksi Guna Meningkatkan Laba Pada Usaha Tempe Pak Andik Nganjuk Dewi Laura Fawa’id; Eni Srihastuti; Agus Athori
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.v1i5.494

Abstract

This study aims to determine the role of kaizen costing as a method for reducing production costs in order to increase profits in Pak Andik Nganjuk's tempeh business. This type of research uses quantitative methods. Source of data used is primary data. The data is in the form of reports on production costs, number of employees, company profit and loss statements, production plans and their realization for 2022. Data collection was carried out using interviews and documentation methods.From the results of research that has been done that the application of the Kaizen Costing method and activity analysis by reducing the costs of inefficient activities such as depreciation of production sites but not reducing the number of existing units can optimize the profit percentage of the company by 11 percent. Using the Kaizen Costing method can increase a company's profit, this is evidenced by the gross profit before Kaizen Costing of Rp. 36,000,000 and gross profit after using the Kaizen Costing method of Rp. 40,620,000.
Pengaruh Live Streaming Shopping Pada Aplikasi Tiktok Terhadap Minat Beli Skintific Riza Hersiwi Nugraheni; Murwanto Sigit
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.v1i5.496

Abstract

This study aims to analyze the effect of demand, comfort, interactivity and fun on the enjoyment felt by live streaming shopping viewers, as well as examine the impact of perceived pleasure on impulsive purchases of Skintific skincare. This study will use quantitative methods, purposive sampling techniques, and data analysis techniques using Structural Equation Modeling and then processed with the SmartPLS program. The results of the research from 162 respondents who are Tiktok live streaming shopping viewers and Skintific skincare users show that interactivity and cheerfulness have a positive effect on perceived pleasure, perceived pleasure has a positive effect on impulsive purchases. Meanwhile, demand and comfort do not have a positive effect on perceived enjoyment due to differences in the culture of the research location.
Pengaruh Digital Marketing Dan Sertifikasi Halal Produk Terhadap Keputusan Pembelian Masyarakat Pada Usaha Ilhamumtaza Jambi Ade Dea Novita; Agustina Mutia; Awal Habibah
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.v1i5.499

Abstract

The high promotional costs of marketing products on social media are a problem for business actors. That way, business actors can market their products directly to the field. This is the background to research entitled The Influence of Digital Marketing and Halal Product Certification on People's Purchasing Decisions for the Ilhamumtaza Jambi Business. The aim of this research is to find out the partial or simultaneous influence of digital marketing and halal product certification on people's purchasing decisions for the Ilhamumtaza Jambi business. The method used in this research is a descriptive quantitative method with 344 respondents. The technique used in sampling is purposive sampling, namely the sampling method used, and it is used to take into account a number of factors. Data collection is done distributing of questionnaires, interviews, and also documentation. The results of this research show that: (1) There is a partial significant influence of digital marketing variables and halal product certification on people's purchasing decisions for the Ilhamumtaza Jambi business. (2) The independent variables, namely the digital marketing and halal certification variables, have a positive effect (moving in the same direction) on people's purchasing decisions for the Ilhamumtaza Jambi business, with an Adjust R2 coefficient value of 0.533%. This illustrates that the contribution value of digital marketing variables and halal product certification to people's purchasing decisions is 53% and 47% influenced by other factors that are not part of this research, and the results of the effective contribution value (contribution) that are more influenced are the certification variables. halal products by 48%. In this study, researchers can take see that digital marketing can introduce products more widely, both on social media and in the field. And the existence of halal product certification becomes the most important value in determining the decision to purchase a product. Because consumers will look again at the halal logo on the product packaging. And by introducing digital marketing to this business, it can also increase buyer interest on social media from this business.
Sistem Informasi Akuntansi Atas Siklus Pendapatan Pada Pratama Expressindo Nadhilah Nur Rahmatina
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.v1i5.502

Abstract

This study aims to analyze the accounting information system for the revenue cycle at Pratama Expressindo using research methodology using qualitative methods. The data collection techniques used were interviews and observations. The results showed that the related functions in Pratama Expressindo all services are efficient but lack discipline, especially in the accounting department. There are no clear rules for accounting that affect performance. In the company's accountant system, there are two main functions, namely the administrative part as the part responsible for managing the company, while the finance department as the collection and management of income and expenditure in the company. Pratama Expressindo's accounting information system is well maintained, but there are areas that need improvement, such as improving customer payment processing. The use of information systems at Pratama Expressindo still uses a simple system and there are still many shortcomings, which initially did not use accounting software and now use accounting software.
Analisis Kinerja Karyawan Ditinjau Dari Keterampilan, Komitmen Organisasi, Kepuasan Kerja Dan Motivasi Karyawan CV. Dimas Jadi Jaya Mulkan Ritonga; Rahma Muti'ah; Khairil Anshari
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 1 No. 4 (2023): Agustus: 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.v1i4.503

Abstract

This research aims to analyze employee performance in terms of skills, organizational commitment, job satisfaction and employee motivation. This research is quantitative descriptive research using primary data collected through distributing questionnaires online to respondents. Research shows that skills have a positive and significant influence on an employee's resume performance. The calculated t1 value is 2.207 > t table is 1.677 and the significance is 0.033 < 0.05. Organizational commitment has a positive and significant influence on employee performance with a calculated t2 value of 2.607 > t table of 1.677 and a significance of 0.013 < 0.05. Job satisfaction has a positive and significant influence on employee performance with a calculated t3 value of 2.350 > ttable of 1.677 and a significance of 0.023 < 0.05. Motivation has a positive and significant effect on employee performance with a calculated t4 value of 3.659 > t table of 1.677 and a significance of 0.001 < 0.05. Meanwhile, skills, organizational commitment, job satisfaction and motivation have a positive and significant influence on employee performance with an Fcount value of 98.969 while Ftable is 3.19, so Ftable < Fcount, with a significance level of 0.000 > 0.05, at a confidence level of 95% , or alpha 5%.

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