cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Hana Ike Dameria Purba
Contact Email
purbahana@yahoo.com
Phone
-
Journal Mail Official
hottuasamosir2@gmail.com
Editorial Address
-
Location
Kota medan,
Sumatera utara
INDONESIA
JURNAL MUTIARA AKUNTANSI
Published by Universitas Sari Mutiara Indonesia
ISSN : -     EISSN : 25797611     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmu Akuntansi Universitas Sari Mutiara Indonesia berupaya untuk memaparkan pemikiran kritis maupun hasil penelitian yang berpijak kepada eksistensi Ilmu Akuntansi menghadapi dinamika ekonomi, keuangan dan bisnis. Jurnal Ilmu Akuntansi Universitas Sari Mutiara Indonesia terbit 1 edisi selama satu tahun. Jurnal Ilmu Akuntansi Universitas Sari Mutiara mencoba menjadi sarana publikasi pemikiran dosen dan praktisi untuk berbagi ilmu pengetahuan khususnya di bidang Ilmu Akuntansi.
Arjuna Subject : -
Articles 199 Documents
 13   14   15   16   17 
PENGARUH KEMUDAHAN, PROMOSI, DAN KEMANFAATAN TERHADAP KEPUTUSAN MELAPORKAN SPT TAHUNAN MENGGUNAKAN e-FILING DI KOTA MEDAN Roberto Roy Purba; Eva Margareth Sarah
JURNAL MUTIARA AKUNTANSI Vol 7 No 1 (2022): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v7i1.3016

Abstract

Perkembangan sistem informasi saat ini memunculkan berbagai alternatif dalam penggunaannya demikian juga promosi yang diberikan kepada setiap pelapor wajib pajak. Penelitian ini bertujuan untuk mengetahui pengaruh kemudahan, promosi dan kemanfaatan terhadap keputusan melaporkan SPT Tahunan wajib pajak di Kota Medan. Data yang digunakan dalam penelitian ini merupakan data primer diperoleh dengan cara menyebarkan kuesioner kepada pengguna layanan e-filing. Hasil penelitian menunjukkan bahwa faktor kemudahan dan kemanfaatan berpengaruh positif dan signifikan terhadap keputusan penggunaan e-filing sedangkan aktivitas promosi tidak siginifikan memengaruhi keputusan penggunaan. Secara simultan, kemudahan, promosi dan kemanfaatan berpengaruh secara bersama-sama terhadap keputusan penggunaan e-filing.
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI BERBASIS CLOUD COMPUTING TERHADAP KINERJA USAHA MIKRO, KECIL DAN MENENGAH (UMKM) DI KOTA MEDAN Heri Enjang Syahputra; Owen De Pinto Simanjuntak; Rosana Purba; Susilawati Zega
JURNAL MUTIARA AKUNTANSI Vol. 7 No. 1 (2022): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v7i1.2972

Abstract

This study aims to determine the influence of cloud computing-based accounting information systems on the performance of Micro, Small and Medium Enterprises (MSMEs) in Medan city. The number of samples is 93 MSMEs. Data were collected using online questionnaires distributed to respondents. The research method used is descriptive statistics with quantitative approach. The results of this study conducted found that the Sig. value of 0.000 < 0.05 and a regression coefficient value of 0.377, which indicates that the cloud computing-based accounting information system has influence on the MSMEs performance. The value of t count > t table of 5.747 > 2.990, which means that there is an impact of cloud computing-based accounting information systems on MSMEs performance. Pearson Correlation value 0.516 (r count) > 0.207 (r table) which means there is a positive correlation between cloud computing-based accounting information system variables and MSMEs performance. R Square value of 0.266 indicates the impact of cloud computing-based accounting information systems on MSMEs performance is 26.6%, while 73.4% is affected by other factors outside of thisstudy.
ANALISIS FAKTOR REPUTASI AUDITOR, DISCLOSURE, DAN AUDIT CLIENT TENURE TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG ADA DI INDONESIA Widy Hastuty HS; An Suci Azzahra
JURNAL MUTIARA AKUNTANSI Vol. 5 No. 1 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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

Abstract

Some cases of manipulation of financial data that have occurred in several large companies cause the public accounting profession to be criticized. The role of the auditor in the company is quite large, not only examining the auditee’s financial statements or detecting fraud, but also assessing a company's ability to maintain business continuity. If the auditor finds doubts about the continuity of the business of the company being audited, the auditor should provide a going concern opinion (modified opinion). Besides disclosure of financial statements is also very important for the auditor because it relates to the acceptance of going concern audit opinion on the company. Likewise with the client tenure audit which is the period of engagement between the KAP and the same auditee, where the anxiety of losing a large amount of fee will cause doubts for the auditor to express his going concern audit opinion. Thus the auditor's independence will be affected by the length of the engagement entered into by the KAP with the same auditee. So, research conducted research on the analysis of auditor reputation, disclosure, and client tenure audit factor on going concern audit opinion in manufacturing companies in Indonesia was conducted aimed at analyzing how much influence the auditor, disclosure, and audit client tenure reputation on going audit opinion concern. The research sample was conducted on manufacturing companies in Indonesia and listed on the Indonesia Stock Exchange using purposive sampling method. Logistic regression analysis is used as a data analysis and hypothesis testing technique. The results showed evidence that the auditor's reputation had no significant effect on going concern audit opinion. Disclosure has a positive and significant effect on going concern audit opinion. Client tenure audit has no significant effect on going concern audit opinion. The auditor's reputation, disclosure, and client tenure audit did not significantly influence the going concern audit opinion.
PENGARUH KEADILAN, DISKRIMINASI DAN ETIKA UANG (MONEY ETHICS) TERHADAP PERSEPSI MENGENAI ETIKA PENGGELAPAN PAJAK (TAX EVASION) Hadi Mahmudah; Rizky Intania Putri
JURNAL MUTIARA AKUNTANSI Vol. 5 No. 1 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Keadilan, Diskriminasi dan Etika Uang (Money Ethics) terhadap Persepsi Mengenai Etika Penggelapan Pajak (Tax Evasion) di KPP Pratama Bekasi Selatan. Jumlah populasi responden yang diteliti adalah 100 sampel. Sampel dalam penelitian ini ditentukan berdasarkan metode purposive sampling, data dikumpulkan dengan penyebaran kuesioner. Teknik analisis data yang digunakan adalah teknik analisis statistik deskriptif , uji kualitas data meliputi uji validitas dan uji reliabilitas; uji asumsi klasik meliputi uji normalitas, uji multikolinearitas dan uji heteroskedastisitas; pengujian hipotesis dengan regresi. Pengolahan data menggunakan program SPSS versi 23. Hasil penelitian ini menunjukan bahwa Keadilan dan etika uang (money ethics) berpengaruh positif dan signifikan terhadap persepsi mengenai etika penggelapan pajak (tax evasion). Sedeangkan diskriminasi tidak berpengaruh terhadap persepsi mengenai etika penggelapan pajak (tax evasion). Kata kunci : Keadilan; Diskriminasi; Etika Uang; Persepsi; Etika Penggelapan Pajak
PENERAPAN SISTEM KEUANGAN DESA (SISKUEDES) DALAM MENINGKATKAN PENATAUSAHAAN DESA SUKOHARJO KECATAMAN WILANGAN KABUPATEN NGANJUK Nuke Yuandika; Indrian Supheni; Budiono Budiono; Suwandi Suwandi
JURNAL MUTIARA AKUNTANSI Vol. 5 No. 1 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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

Abstract

The purpose of this study is (1) to find out the application of the village financial system (SISKEUDES) in sukoharjo village, wilangan district, nganjuk district. (2) to find out the implementation of the village financial system (SISKUEDES) in improving administration in sukoharjo village, wilangan ngnajuk district. This type of research is a qualitative approach with descriptive methods. The data used are primary in the form of observations, interviews, and secondary data. The information obtained was the village secretary and village treasurer. The results showed that Sukoharjo Village, Wilangan District, Nganjuk District had implemented a village financial system or SISKUEDES in improving administration in Sukoharjo Village, Wilangan District, Nganjuk District, covering the stages of planning, administration, reporting, and accountability by Permendagri No. 113 of 2014.
PENGARUH ECONOMIC VALUE ADDED, PRICE EARNING RATIO, DAN DIVIDEN PER SHARE TERHADAP HARGA SAHAM PADA PERUSAHAAN JASA SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017 David Ideal Mendrofa; Ronald Hasudungan Rajagukguk
JURNAL MUTIARA AKUNTANSI Vol. 5 No. 1 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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

Abstract

Perusahaan dengan jenis usaha jasa merupakan salah satu unit usaha yang kegiatannya tidak berkaitan dengan produksi sebuah produk atau dengan bentuk fisik namun berkaitan dengan kegiatan melayani atau pemberian layanan. Perusahaan dengan jenis tersebut merupakan golongan dengan jenis usaha yang cukup mungkin dapat berkembang pesat dimasa mendatang dan dapat berpeluang dalam menarik perhatian masyarakat. Diketahui BEI atau Bursa Efek Indonesia merupakan tempat menggalang dana dengan tempo atau jangka waktu pendek maupun panjang yang berasal dari masyarakat untuk kemudian disalurkan ke beberapa sektor yang ada. Lokasi yang menjadi studi penelitian merupakan perusahaan jenis jasa pada bidang keuangan dan perusahaan tersebut sudah terdaftar pada BEI sejak tahun 2013 sampai 2017. Sampel dari penelitian meliputi 24 perusahaan dan sampel tersebut sudah ditentukan dengan cara purposive sampling. Pelaksanaan penelitian menggunakan bahan dengan jenis data sekunder dan terdiri dari laporan keuangan dan harga saham penutupan. Hasil dari penelitian memberikan penjelasan bahwa EVA dan PER secara sebagian memberikan pengaruh kepada harga saham dengan cukup besar, sedangkan secara sebagian DPS tidak memberikan pengaruh kepada harga saham. Namun EVA, PER dan DPS memberikan pengaruh secara bersamaan kepada harga saham dengan cukup besar. Kata Kunci : Economic Value Added, Price Earning Ratio, Deviden Per Share, Harga Saham
PENGARUH PENERAPAN GOOD GOVERNMENT GOVERNANCE DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN Ferra Pratiwi Zai; Sahala Purba; Arison Nainggolan
JURNAL MUTIARA AKUNTANSI Vol. 5 No. 1 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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

Abstract

This study aims to examine the effect of the implementation of Good Government Governance (GGG) and Human Resources Competence on the quality of financial statement information in BPKPAD, West Nias Regency. This research is a quantitative study using primary data and using census in collecting data. To collect the data, researchers used a questionnaire given to all BPKPAD staff in West Nias Regency. The total number of staff BPKPAD Kab. West Nias as many as 50 people. To analyze the data, researchers used descriptive statistical analysis methods, classic assumption tests and multiple linear regression analysis. Of the 50 questionnaires distributed, only 47 questionnaires could be processed. Partially, the results of the study show that GGG has a significant influence on the quality of financial statement information and the competence of human resources has a significant influence on the quality of financial statement information. Together GGG and human resource competencies significantly influence the quality of financial statement information on BPKPAD in West Nias Regency.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DAN PENENTUAN HARGA JUAL DENGAN PENDEKATAN COST-PLUS PRICING (STUDI KASUS PADA RUMAH PRODUKSI WAN TEMPEH) Mekar Meilisa Amalia; Ratna Dina Marviana; Aried Sumekar
JURNAL MUTIARA AKUNTANSI Vol. 5 No. 1 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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

Abstract

The purpose of this study is (1) to find out the difference between the calculation of the cost of production that has been carried out by the Wan Tempeh Production House using the full costing method, (2) to determine the difference in the determination of the selling price of the Tempeh Wan Production House by the cost-plus pricing method. Source of data comes from primary data and in the form of numbers (quantitative). Data obtained by interview, observation and documentation. To answer the problem statement, a descriptive analysis method is used.The results obtained are (1) there is a difference in the calculation of the cost of production according to the company using the full costing method. The reason is because the company has not yet implemented the calculation of production costs in accordance with the theory of cost accounting, which includes elements of direct raw material costs, direct labor costs and factory overhead costs, both variable and fixed. (2) there is a difference in determining the selling price according to the company using the cost-plus pricing method. It caused by the differences in the allocation of production costs and markup determination.
PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN PEMBAYARAN PAJAK DAN PERSEPSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Pada KPP Pratama Kisaran) Sovia Lolita Pardede; Aulia Trisna Setiadi; Corinna Wongsosudono
JURNAL MUTIARA AKUNTANSI Vol. 5 No. 1 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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

Abstract

The goal of this research is to analyze the effect of tax knowledge, tax payments awareness, and tax perceptions on taxpayer compliance at Kantor Pelayanan Pajak Pratama Kisaran. This research used quantitative research methods. The population of this research were taxpayers registered at Kantor Pelayanan Pajak Pratama Kisaran, 1933 taxpayers and as many as 95 research samples. Data collection techniques using questionnaires that are distributed directly to 95 taxpayers.The results of 95 respondent, showed that tax knowledge, tax payment awareness and tax perceptionsilmutaneously affect to taxpayer compliance. The result of calculation has been done is obtained sig value of 0,00<0,05 so the hypothesis is accepted. Partially tax knowledge has no effect on taxpayer compliance with a sig value 0,990 >0,05 ,then the hypothesis is rejected. While tax payment awareness and tax perpections affect taxpayer compliance, by sig value tax payment awareness of 0,011 <0,05 so the hypothesis is accepted and tax perpections of 0,002 <0,05 so the hypothesis is accepted.
PENGARUH KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Yan Christin Br. Sembiring
JURNAL MUTIARA AKUNTANSI Vol. 5 No. 1 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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

Abstract

The purpose of this study is empirically examine the effects of institutional ownership and managerial ownership on financial performance in banking companies listed on the Indonesian Stock Exchange during 2016-2017 consisting of 43 companies. The method used in this research is purposive sampling method where companies that meet the criteria amount to 20 companies, so that get 40 companies as analysis unit. The analysis shows that the data used in this study meet the classic assumption test. The result of Multiple Linear Regression Analysis shows that institutional ownership has no significant effect on financial performance, but managerial ownership has positive significant effect on financial performance. Two varibles have no significant effect on financial performance simultaneously.

Page 15 of 20 | Total Record : 199

 13   14   15   16   17 

Filter by Year

2016 2023


Reset
Filter By Issues
All Issue Vol. 8 No. 1 (2023): Jurnal Mutiara Akuntansi Vol. 7 No. 2 (2022): Jurnal Mutiara Akuntansi Vol. 7 No. 1 (2022): Jurnal Mutiara Akuntansi Vol 7 No 1 (2022): Jurnal Mutiara Akuntansi Vol. 6 No. 2 (2021): Jurnal Mutiara Akuntansi Vol 6 No 2 (2021): Jurnal Mutiara Akuntansi Vol. 6 No. 1 (2021): Jurnal Mutiara Akuntansi Vol 6 No 1 (2021): Jurnal Mutiara Akuntansi Vol. 5 No. 2 (2020): Jurnal Mutiara Akuntansi Vol 5 No 2 (2020): Jurnal Mutiara Akuntansi Vol 5 No 1 (2020): Jurnal Mutiara Akuntansi Vol. 5 No. 1 (2020): Jurnal Mutiara Akuntansi Vol 4 No 1 (2019): Volume 4 Nomor 01 Tahun 2019 Vol 4 No 2 (2019): Jurnal Mutiara Akuntansi Volume 4 No. 2 Tahun 2019 Vol 4 No 1 (2019): Jurnal Mutiara Akuntansi Volume 4 No. 1 Tahun 2019 Vol 3 No 2 (2018): Jurnal Mutiara Akuntansi Volume 3 No. 2 Tahun 2018 Vol 3 No 2 (2018): Jurnal Mutiara Akuntansi Volume 3 No. 2 Tahun 2018 Vol 3 No 1 (2018): Jurnal Mutiara Akuntansi Volume 3 No. 1 Tahun 2018 Vol 3 No 1 (2018): Jurnal Mutiara Akuntansi Volume 3 No. 1 Tahun 2018 Vol 2 No 2 (2017): Jurnal Mutiara Akuntansi Volume 2 No. 2 Tahun 2017 Vol 2 No 2 (2017): Jurnal Mutiara Akuntansi Volume 2 No. 2 Tahun 2017 Vol 2 No 1 (2017): Jurnal Mutiara Akuntansi Volume 2 No. 1 Tahun 2017 Vol 2 No 1 (2017): Jurnal Mutiara Akuntansi Volume 2 No. 1 Tahun 2017 Vol 1 No 1 (2016): Jurnal Mutiara Akuntansi Volume 1 No. 1 Tahun 2016 Vol 1 No 1 (2016): Jurnal Mutiara Akuntansi Volume 1 No. 1 Tahun 2016 More Issue