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Contact Name
Ahmad Ashifuddin Aqham
Contact Email
ahmad.ashifuddin@gmail.com
Phone
+6285726173515
Journal Mail Official
Dimas@stie-trianandra.ac.id
Editorial Address
Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi Trianandra Jl. Diponegoro No.69, Dusun I, Wirogunan, Kec. Kartasura, Kabupaten Sukoharjo, Jawa Tengah 57166 ; Email : lppm@stie-trianandra.ac.id
Location
Kota adm. jakarta timur,
Dki jakarta
INDONESIA
Jurnal Mutiara Ilmu Akuntansi
ISSN : 29649722     EISSN : 29649943     DOI : 10.55606
Core Subject : Economy,
Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi.
Articles 27 Documents
Search results for , issue "Vol 1 No 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi" : 27 Documents clear
Determinan Kemandirian Keuangan Daerah Pada Kabupaten/Kota Di Jawa Timur Anggi Wahyu Puspita; Gideon Setyo Budiwitjaksono
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.1836

Abstract

The objective of this research is to determine the influence of general allocation funds, special allocation funds, and revenue sharing funds on the financial independence of districts/cities in East Java. The research adopts a quantitative approach with secondary data taken from the TKDD Realization Report of districts/cities in East Java from 2018 to 2022, available on the DJPK website. The sampling technique used is purposive sampling, resulting in 29 samples. The analysis employed is multiple linear analysis. The findings of the research indicate that, partially, general allocation funds and special allocation funds have an impact on the financial independence of the region, while revenue sharing funds do not affect the financial independence of the region
Transaksi Derivatif Lindung Nilai (Hedging) Pada PT. Krakatau Steel (Persero) Tbk Rani Zahra; Aulia Diana Savitri; Elice Violeta; Siti Rodiah
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.1941

Abstract

The purpose of this research is to learn more about PT Krakatau Steel (Persero) Tbk's (the company under investigation) use of derivative hedging transactions. In this study, content analysis was applied as a qualitative methodology. The 2020 financial statements are the data source for this study. According to the data, PT Krakatau Steel (Persero) Tbk makes use of derivative instruments as a form of risk management. Swaps, spot trades, forward contracts, and options are all examples of derivative transactions. The corporation also employs derivative instruments to reduce exposure to uncertainty. Due to the size of its operations, PT Krakatau Steel (Persero) Tbk is a prime candidate for the usage of derivative instruments. Companies of PT Krakatau Steel (Persero) Tbk's size typically have the financial resources to incur all the costs necessary to use derivatives in order to reap the economic benefits they provide. The hedging effect is expected by the company to be able to mitigate exchange rate risks and price fluctuations. Therefore, hedging can make it easier for companies to make funding plans and buying and selling transactions carried out by companies.
Analisis Efektivitas Dan Efisiensi Anggaran Belanja Raden Mas Rachmanninditya Dwifarchan; Umi Sulistiyanti
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.1947

Abstract

The Regional Revenue and Expenditure Budget is the regional government's annual financial plan which is discussed and agreed upon jointly by the local government and the Regional People's Representative Council and stipulated by Regional Regulation. The budget is an important thing in running a business organization or government institution which can be a benchmark in a successful implementation of the business organization or government agency. In terms of the budget, it includes the APBD, in which each region is given the authority as well as the obligation to prepare the Regional Revenue and Expenditure Budget. With a good budget, it will make the performance of the organization run in a more structured and better manner, meaning that if the budget is effective and efficient then the targets to be achieved can be met. Effectiveness is an important thing that must be done in a job so that the goals that have been set can be achieved properly. Effectiveness is also interpreted as a key element in achieving the goals and targets set by an organization/agency. It means that it is said to be effective when the organization can achieve the goals and objectives as well as targets that have been previously designed. In general, efficiency means the absence of waste. Every activity that will be carried out in achieving a predetermined target, there is a need for efficiency in carrying out a job so that it can reach the predetermined target and can be carried out correctly and precisely.
Analisis Perhitungan Pajak Penghasilan (PPH) 21 Pasca Penerapan UU Harmonisasi Peraturan Perpajakan (HPP) No.7 Tahun 2021 Terhadap Karyawan Penerima Uang Lembur Guna Menentukan Pajak Terutang Jayanti Indah Fresilina; Marhaendra Kusuma; Miladiah Kusumaningarti
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.1968

Abstract

The research objective is to analyze the calculation of Article 21 Income Tax after the implementation of the HPP Law no. 7 of 2021 concerning changes to tax rates for employees who receive overtime pay as an additional income and calculating PPh using the Gross method and the Gross Up method. The sampling technique used Total Sampling, namely as many as 50 employees of the Ngadiredjo Sugar Factory who received overtime pay. The results of this study are that changes in tax rates and overtime pay also affect income taxes, such as new regulations causing employee taxes payable to be lower than the old regulations, tax payable per year is Rp.4,451,051.44 for taxes payable per month is Rp. 370,920.95 while in the new regulations in the HPP Law No. 7 for tax payable per year of Rp.3,451,051.44 and for tax payable per month of Rp.287,587.62. In determining the if method, use the Gross Up Method. The payable tax that must be paid by employees is Rp. 278,050.15 per month, whereas if the company uses the Gross Up Method, the tax payable per year is Rp. 13,743,899.44 and Rp. 1,145,324.95 for the monthly tax payable. Based on these data, the Gross Method will be more profitable for companies because the employees themselves will pay the tax owed on their income so that the company will also not bear the tax burden on employees and can save expenses on tax expenses.
Pengaruh Love Of Money Dan Dender Terhadap Pengelolaan Keuanagan Pribadi Pada Generasi Z Di Kota Mojokerto Dilla Agustin; Nersiwad Nersiwad; Yuliasnita Verlandes
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.1980

Abstract

This research is motivated by the existence of financial problems in the younger generation, namely the influence of love of money and gender on personal financial management in generation Z in Mojokerto City. This study uses primary data obtained from distributing questionnaires distributed to respondents. In this study, a sampling technique was used, namely random sampling from a total of 14,857 population so that the number obtained from the calculation of the slovin formula was 99 respondents which were rounded up to 100 respondents. The analytical method to be used in this study uses multiple linear regression analysis using SPSS ver. 22 data needed to score the data, plan the tests that will be used to input data and analyze the answers to each hypothesis or research question. as well as, used to examine the relationship between love of money on financial management and gender on financial management in generation Z in Mojokerto City. The results of this study indicate that love of money partially has a significantly positive effect on personal financial management, gender partially has a significantly positive effect on personal financial management.
Menilai Efektivitas Aplikasi Sim Aset Pada Badan Pendapatan Pengelolaan Keuangan Aset Daerah Kabupaten X Muhammad Rahadyan Widyadhana; Maulidyati Aisyah
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.1987

Abstract

In an organization, SIM Asset is a very important part because it is a condition for decision making in the form of information or financial reports needed. As a way of knowing the value of the effectiveness of the information system that takes place at the Regional Asset Management Revenue Agency of X District. Researchers use the DeLone and McLean model with the aim of measuring the effect of system quality, information quality, and service quality on user satisfaction and use and find out the net result of use of the information system. By using Partial Least Square (PLS) there are 8 hypotheses tested. Of the 8 hypotheses that have been tested, six are accepted while two are rejected.
Pengaruh NPM, ROA, ROE Terhadap Pertumbuhan Laba Dengan Bopo Sebagai Moderasi Siti Meisaroh; Tatas Ridho Nugroho; Nurdiana Fitri Isnaini; Imam Baidlowi
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.1990

Abstract

The aim of this study is to find out the impact of NPM, ROA, and ROE on BOPO-moderated profit growth in food and beverage sub-sector manufacturing companies in the period 2017–2022. This type of research is called quantitative descriptive research. The population used 26 food and beverage companies. The samples used in this study were from 14 companies, for a total of 84 samples obtained using purposive sampling techniques. Data analysis techniques use descriptive statistics, classical assumption tests that include normality tests, multicolinerity tests, heteroskedasticity tests, and autocorrelation tests, double linear regression analysis, moderated regression analyses, hypothetical tests (t tests), and determination coefficients with the help of SPSS program 26. The secondary data used is the financial report obtained from the Indonesian Stock Exchange. The results of the research show that NPM has no influence on profit growth, while ROA and ROE influence profit growth, and BOPOs are not able to moderate the relationship between NPM to profit growth. BOPOs are not capable of moderating the relationship between ROA to profit growth, BOPOs are not capable of moderating the relationship between ROE to profit growth
Pengaruh Kepemilikan Institusional, Leverage Dan Ukuran Dewan Komisaris Terhadap Pengungkapan Corporate Social Responsibility (Csr) Dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi Husniatus Zahroh; Hartono Hartono; Nur Ainiyah; Tatas Ridho Nugroho
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.1992

Abstract

This study aims to examine the effect of Ownership Institutional, Leverage, and Size Board Commissioner on CSR disclosure with Company Size as variable moderation. Population in this study is company Mining listed on the Indonesia Stock Exchange in 2019-2022, Samples obtained as many as 48 of 12 companies, taking sample use technique Purposive Sampling. Data used on study This is secondary data. Data analysis study this using an alternative structural equation modeling (SEM) using SmartPLS. The results of this study show Size Board Commissioner have a positive significant on CSR disclosure with level significant of 0,041<0,05. Institutional Ownership and Leverage have no effect on CSR disclosure. Company size cannot moderate Institutional Ownership, Leverage and Board of Commissioners Size on CSR disclosure.
Pengaruh Pendapatan Asli Daerah dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah Tingkat II di Provinsi Jawa Timur Periode 2018 – 2022 Clarisa Sukmaning Ati; Imam Baidlowi; Nur Ainiyah; M. Bahril Ilmiddaviq
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.1997

Abstract

The emergence of the Covid-19 virus in 2019 caused an economic crisis for all regions in Indonesia. So an appeal was issued to prevent the occurrence of Covid-19. However, this implementation has affected various sectors, especially the economic sector. East Java Province is one of the provinces affected by the Covid-19 pandemic, so that the economy in East Java Province has experienced a decline. The purpose of this study was to determine the effect of Regional Original Revenue and Capital Expenditures on the Financial Performance of the Level II Regional Government of East Java Province for the 2018-2022 Period. The research methodology uses a quantitative research methodology, the sample used uses saturated sampling. Data analysis in this study used descriptive statistical analysis with Patrial Least Squares (PLS) software. The results of this study are that regional original income has a significant effect on local government financial performance and capital expenditure has no significant effect on local government financial performance.
Analisis Laporan Keuangan Untuk Memprediksi Tingkat Kebangkrutan Dengan Menggunakan Model Altman Z- Score, Grover dan Zmijewski Dian Dwi Sahniar; Tatas Ridho Nugroho; Nurdiana Fitri Isnaini; Imam Baidlowi
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.1998

Abstract

This study aims to analyze financial statements to determine the potential for bankruptcy in companies in the transportation and logistics sector using the Altman Z-score, Grover and Zmijewski methods. The research used is quantitative with a descriptive approach. The population used is 28 companies in the transportation and logistics sector. The sample used in this research was 15 companies using purposive sampling technique in taking the sample. Statistical analysis in this study uses the calculation of the company's financial ratios from each bankruptcy method. The data used is secondary data in the form of financial reports obtained from the Indonesian Stock Exchange. The results showed that of the 15 sample companies using the Altman method, 8 were bankrupt, 1 was a gray area, 6 were healthy. Grover's results are 7 bankrupt and 8 healthy and Zmijewski's results are 10 bankrupt, 5 healthy. And of the 15 sample companies, there are 5 companies that have a greater potential for bankruptcy using these three methods.

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