cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
DONI HENDRA KURNIAWAN
Contact Email
donihendrakurniawan@stienganjuk.ac.id
Phone
-
Journal Mail Official
jurnal@stienganjuk.ac.id
Editorial Address
-
Location
Kab. nganjuk,
Jawa timur
INDONESIA
MUTIARA MADANI
Published by Sekolah Tinggi Ilmu Ekonomi Nganjuk
ISSN : 23564946     EISSN : 24772119     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Mutiara Madani merupakan jurnal yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Nganjuk. Jurnal ini terbit dua kali dalam setahun yaitu bulan Juli dan Desember. Jurnal ini memfokuskan pada publikasi hasil penelitian dan artikel ilmiah tentang ilmu Akuntansi dan Manajemen baik kuantitatif maupun kualitatif.
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol 7 No 1 (2019): Jurnal Akuntansi dan Manajemen Mutiara Madani" : 6 Documents clear
Pengaruh Jumlah Penyaluran Kredit Terhadap Return On Asset Pada Lembaga Keuangan Mikro Agribisnis Kabupaten Nganjuk Indra Irianto; Muhammad Bawono
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 7 No 1 (2019): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The growth and development of LKM-A is one of the strategic steps to solve the problem of financing micro farmers and farm laborers who have been unable to obtain financial services through formal financial institutions. Empowerment which is intended, namely: (1) providing certainty of service and ease of access of farmers to financing facilities; (2) simple and fast procedures; (3) the proximity of the service location to the farmer's place of business; and (4) The A-MFI manager understands the character of farmers as customers. One of the outstanding LKM-A is Ngahuk Regency Amanah Mandiri MFI-A, because it often gets awards from the Ministry of Agriculture and Amanah-A MFI A has grown rapidly along with the large amount of credit channeled to farmers and members of cooperatives. The problems studied in writing this thesis are (1) What is the level of credit distribution seen from the position of financial statements for the period 2012, 2013, 2014, 2015, 2016. (2) What is the effect of the amount of credit distribution on Return on Assets.In writing this essay, the author uses linear regression analysis to determine the effect of independent variables on the dependent variable while the variables in this paper are Credit Distribution and Return on Assets. After the author conducted research and analysis, on the data obtained, the credit successfully channeled by the Amanah LKM-A increased in the period of 2012 to 2016. The highest credit distribution occurred in the 2016 period of Rp. 476,773,205, - and the average increase in the highest number of lending occurred in the period 2013-2014 with an increase of Rp. 144,917,263, -. Based on the results of the Simple Regression Test analysis, the value of t count <t table (-2.66 <3.18) then Ho is accepted, meaning that there is no significant effect between lending and ROA.
Peran Penting Aspek-aspek Tata Kelola Perusahaan Dalam Meningkatkan Tingkat Pengungkapan Wajib Laporan Keuangan (Studi Pada Perusahaan Sektor Pertambangan Di Indonesia) muhammmad yusuf akbar Alfatta; Sulardi Sulardi
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 7 No 1 (2019): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The influence of corporate governance aspects on mandatory disclosure financial report in Indonesia will be examined in this study to provide relevant information about it. The corporate governance aspects measured by number of commissioner member, independent commissioners proportion, president commissioner educational background, number of director member, independent directors proportion, and audit commitee member. All mining industry companies from 2014 to 2016 hich are listed on the Indonesia Stock Exchange (BEI) will be used on this study as population data. Secondary data obtained from financial reports and annual reports of 36 mining industry companies from 2014-2016. The results from multiple regression analysis in this study prove that the number of commissioner member and president commissioner educational background gives positive and significant effect to the mandatory disclosure level of financial statements of mining industry companies in Indonesia. This Results can be used by government agencies to evaluate the regulation of mandatory disclosure. In addition, the results from this study also can be used by companies to improve supervision related to corporate governance. Limitations in this study is the sample data used can not represent these results in other sectors companies.
Pengaruh Kompensasi Rugi Fiskal, Profitabilitas, Proporsi Dewan Komisaris Independen, dan Ukuran Perusahaan Terhadap Tax Avoidance dania ervina ervina; Trisninik Ratih Wulandari
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 7 No 1 (2019): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study purposes to determine effect of fiscal loss compensation, profitability, proportion of independent commissioners and firm size to tax avoidance as measured using CETR. In this study, populations used mining companies listed on the Indonesia Stock Exchange during 2015-2017, the research samples obtained amounted to 51 companies during the period. The statistical tool used in this research is Eviews Vers 10 program in testing multiple linear regression. The results of this study found that in mining companies the proportion of independent commissioners has a significant positive effect on tax avoidance. Compensation of fiscal loss and firm size have a negative effect on tax avoidance, and profitability measured using ROA has no significant effect on tax avoidance.
Faktor-faktor Yang Mempengaruhi Pengungkapan Lingkungan Pada Perusahaan BUMN Dan BUMS Hafid Nur Hidayat; Christiyaningsih Budiwati
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 7 No 1 (2019): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purposes of this research is to analyze factors that affect environtmental disclosure to SOE and POE during 2014-2017. There are several factors that affect the environmental disclosure of the company. These factors are environmental performance, profitability, leverage, ROA, and firm size. The sample used was 46 companies that listed in Indonesia Stock Exchange during 2014–2017 with several selection criteria. This research used multiple regression analysis. The result shows that environmental performance and firm size has positive effect in SOE and POE environmental disclosure. While profitability, leverage, and ROA has negative effect in SOE and POE environmental disclosure.
Manfaat Pengaruh Penggunaan Laba Dan Arus Kas Untuk Memprediksi Financial Distress Bagas Hanindyo S; Arum Kusumaningdyah
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 7 No 1 (2019): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of the research is to find out empirically about the influence of earnings before tax and cash flows from operating activities of companies on the conditions of financial distress in manufacturing companies listed on the Indonesia Stock Exchange 2013-2016. The measurement of financial distress in this study is proxied to be two, namely earning before tax and cash flow from operating activities. The sample in this study is 144 of the 560 manufacturing company data listed on the Indonesia Stock Exchange 2013-2016. The data used in this study are secondary data derived from annual reports and sustainability reports of company. The results of this study indicate that earnings before tax have a positive and significant effect on detecting corporate financial distress While the cash flow from operating activities has a significant negative effect to detect financial distress conditions
Upaya Revitalisasi Pasar Tradisional Melalui Pembenahan Faktor Internal Dan Eksternal Pasar Wage Di Nganjuk Yucky Ginawanti; Prasetya Tri Mahendra
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 7 No 1 (2019): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The market Wage Nganjuk is a market that has potential is quite high because of its location, so that it becomes the choice of people to shop at the market. Competition with modern markets, dirty, uncomfortable, and minimal facilities is a weakness that is owned by the traditional market.The purpose of this research is to know the strategies of the market Wage Nganjuk in managing traditional market in Nganjuk Regency Surabaya.The methods used in this study is a qualitative approach using the method.This research uses the theory that is based on the factors that influence the strategy analysis (SWOT) according to the theory of Hunger.Those factors are Strengths, Industry, Opportunities, Threats. data collection Techniques used are interviews, observation.Data analysis techniques using interactive analysis techniques, Miles and Huberman.Research results show that the strategy of Market Wage Nganjuk is still not optimal.That is because the lack of supporting infrastructure means still and parking lot in overcoming bottlenecks, it is still the lack of facilities to accommodate the market traders selling in the street in the market, lack of socialization or guidance on a regular basis to the traders.

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2019 2019


Reset
Filter By Issues
All Issue Vol 11 No 1 (2023): Jurnal Akuntansi dan Manajemen Mutiara Madani Vol 10 No 2 (2022): Jurnal Akuntansi dan Manajemen Mutiara Madani Vol 10 No 1 (2022): Jurnal Akuntansi dan Manajemen Mutiara Madani Vol 9 No 1 (2021): Jurnal Akuntansi dan Manajemen Mutiara Madani Vol 9 No 2 (2021): Jurnal Akuntansi dan Manajemen Mutiara Madani Vol 8 No 2 (2020): Jurnal Akuntansi dan Manajemen Mutiara Madani Vol 8 No 1 (2020): Jurnal Akuntansi dan Manajemen Mutiara Madani Vol 7 No 2 (2019): Jurnal Akuntansi dan Manajemen Mutiara Madani Vol 7 No 1 (2019): Jurnal Akuntansi dan Manajemen Mutiara Madani Vol 6 No 2 (2018): Jurnal Akuntansi dan Manajemen Mutiara Madani Vol 6 No 1 (2018): Jurnal Akuntansi dan Manajemen Mutiara Madani Vol 5 No 2 (2017) Vol 4 No 1 (2017) Vol 3 No 1 (2016) Vol 1 No 1 (2014) More Issue