JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI最新文献

Pengaruh Tax Avoidance Terhadap Nilai Perusahaan Dengan Kepemilikan Institusional Sebagai Variabel Moderasi Tax Avoidance对中小变量具有体制所有权的公司价值的影响

JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Pub Date : 2023-08-02 DOI: 10.59330/ojsmadani.v11i1.143

Novantia Pancarani, Agus Athori, Miladiah Kusumaningarti

{"title":"Pengaruh Tax Avoidance Terhadap Nilai Perusahaan Dengan Kepemilikan Institusional Sebagai Variabel Moderasi","authors":"Novantia Pancarani, Agus Athori, Miladiah Kusumaningarti","doi":"10.59330/ojsmadani.v11i1.143","DOIUrl":"https://doi.org/10.59330/ojsmadani.v11i1.143","url":null,"abstract":"The purpose of this study is to determine the effect of tax avoidance on firm value with institutional ownership as a moderating variable in Conventional Banking for 2021-2022. This type of research uses quantitative research because it leads to measurement methods and samples to test variables and hypotheses. Source of data in this study using secondary data. The sample in this research is 38 Conventional Banking observations in the 2021-2022 period using a purposive sampling technique. The analysis technique used is the normality test, heteroscedasticity test, autocorrelation test, t test, simple and multiple linear regression analysis, and test the coefficient of determination (R2) using the SPSS version 25 program. The results of this study state that the tax avoidance variable has a positive and significant effect on company value in the banking sector for the 2021-2022 period and company value can be explained by the Tax Avoidance variable through a regression model of 44.2%. The institutional ownership variable is able to moderate and strengthen the relationship between tax avoidance on firm value in the banking sector for the 2021-2022 period and corporate value can be explained by the Tax Avoidance variable which is moderated by the Institutional Ownership variable, namely 76.4%.","PeriodicalId":423764,"journal":{"name":"JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI","volume":"PP 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126424653","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analisis Frekuensi Perdagangan, Volume Perdagangan dan Kapitalisasi Pasar Terhadap Return Saham Pada Perusahaan Perbankan BUMN Terdaftar di Bursa Efek Indonesia 贸易频率、贸易量和在印尼证券交易所上市的国有企业股票回报率的市场资本分析

JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Pub Date : 2023-08-01 DOI: 10.59330/ojsmadani.v11i1.149

Suwandi Suwandi, M. Lutfi, Prasetya Tri Mahendra, Irawati Yunifah

引用次数: 0

EKSPLORASI PRAKTIK AKUNTANSI BERBASIS TEKNOLOGI INFORMASI DI KELURAHAN PLERET BANTUL YOGYAKARTA PLERET help日惹会计实践探索

JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Pub Date : 2023-07-31 DOI: 10.59330/ojsmadani.v11i1.147

{"title":"EKSPLORASI PRAKTIK AKUNTANSI BERBASIS TEKNOLOGI INFORMASI DI KELURAHAN PLERET BANTUL YOGYAKARTA","authors":"","doi":"10.59330/ojsmadani.v11i1.147","DOIUrl":"https://doi.org/10.59330/ojsmadani.v11i1.147","url":null,"abstract":"Abstract This study aims to explore the information technology-based accounting practices in Pleret Village, Bantul, using an ethnomethodological approach. The research investigates the implementation of information technology, its benefits, and the challenges faced in the accounting practices of the village. The study's theoretical framework incorporates theories of social interaction and accounting practices, meaning negotiation and the use of information technology, social construction and the reality of accounting, as well as local context and accounting practices. The research employed a qualitative research design, utilizing interviews, observations, and document analysis as data collection methods. The informants included employees from the local government office, accountants or financial consultants, system users, and community stakeholders. Through an in-depth analysis of the data, the study reveals several findings. The findings of this study contribute to both empirical and theoretical knowledge. Empirically, the research provides insights into the specific context of information technology-based accounting practices in Pleret Village. Theoretical implications include a deeper understanding of the role of social interaction in shaping accounting practices, the negotiation of meaning in the adoption and use of information technology, the social construction of accounting reality, and the influence of local context on accounting practices. \u0000 \u0000 \u0000 ","PeriodicalId":423764,"journal":{"name":"JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123060211","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

EVALUASI SISTEM AKUNTANSI PENGELUARAN KAS KECIL PADA PT. VARIA USAHA BETON 评估PT. VARIA混凝土业务中的小型现金支出会计系统

JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Pub Date : 2023-07-30 DOI: 10.59330/ojsmadani.v11i1.145

Iieva Suryananingtys, R. Wijaya

引用次数: 0

Penerapan Pengendalian Internal atas Sistem Pengeluaran Kas pada PT. Varia Usaha Beton 对现金支出系统的内部控制应用于PT. Varia混凝土业务

JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Pub Date : 2023-07-30 DOI: 10.59330/ojsmadani.v11i1.146

Anty Wulandari, R. Wijaya

{"title":"Penerapan Pengendalian Internal atas Sistem Pengeluaran Kas pada PT. Varia Usaha Beton","authors":"Anty Wulandari, R. Wijaya","doi":"10.59330/ojsmadani.v11i1.146","DOIUrl":"https://doi.org/10.59330/ojsmadani.v11i1.146","url":null,"abstract":"The business must be able to handle every aspect of its operations and attempts to solve any issues in order to stay current with advances in the industrial field. Any decisions that affect a company's money or assets must be managed. One of the assets of the business that has to be handled is cash. Cash is vulnerable to deception since it contains qualities that may be readily transferred. Cash carries the danger of fraud, especially employee dishonesty. This research aims to determine whether internal control at PT. Varia Usaha Beton over the cash distribution system conforms with the COSO concept of internal control. COSO is the Committee of Sponsoring Organizations of the Treadway Commission. This study adopted a qualitative descriptive methodology, and data were gathered through observation, interviews, and documentation. The findings of this study show that PT. Varia Usaha Beton's internal control over its cash disbursement system has shown to be fairly successful. This is so that all of the internal control requirements set out by COSO, including control environment, risk assessment, control activities, information and communication, and monitoring, have been met by the firm.","PeriodicalId":423764,"journal":{"name":"JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126203909","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Peranan Kepemimpinan Perempuan dan Motivasi Kerja dalam Meningkatkan Kinerja Pemerintahan Desa 妇女的领导作用和就业动机有助于改善农村政府的表现

JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Pub Date : 2022-12-31 DOI: 10.59330/ojsmadani.v10i2.141

Ika Novaliana, Titin Intan Siskawati

{"title":"Peranan Kepemimpinan Perempuan dan Motivasi Kerja dalam Meningkatkan Kinerja Pemerintahan Desa","authors":"Ika Novaliana, Titin Intan Siskawati","doi":"10.59330/ojsmadani.v10i2.141","DOIUrl":"https://doi.org/10.59330/ojsmadani.v10i2.141","url":null,"abstract":"Women have more challenges when they want to take part in village governance, especially from the point of view of those whose cultural norms have not been adhered to. To achieve this, the main objective of this study is to identify and examine the factors that contribute to effective village governance. by identifying the contribution of the female village head as a leader and providing incentives for village officials to carry out their duties. A quantitative approach was taken for this investigation to ensure reliable findings. Observations, questionnaires, validation tests, and reliability tests are used in gathering information. \u0000In this investigation, surveys were distributed using Google forms, providing primary data. Researchers in this study selected participants randomly, not by chance. from the target group (village heads and other village officials) totaling 44 participants. Primary data were collected through well-designed surveys and trials, then multiple regression analysis was used to describe the results. \u0000This study found that women's leadership styles can have a good and large impact on the efficiency of local government in villages. Meanwhile, the efficiency of village administration increased slightly when workers were encouraged to do their best. Both the leadership style and work motivation of women have a positive and significant impact on the efficiency and effectiveness of village government, so that it can better serve local communities.","PeriodicalId":423764,"journal":{"name":"JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116878966","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Pengetahuan Perpajakan, Sanksi Perpajakan Dan Pemahaman Perpajakan Terhadap Wajib Pajak Umkm Setelah Diterbitkan Uu Harmonisasi No. 7 Tahun 2021 (Studi Kasus pada Dinas Koperasi, Usaha Mikro dan Tenaga Kerja Kota Kediri) 2021年《协调法》(合作社、小企业和市政雇员个案研究)发布后，对Umkm纳税人的影响、税收制裁和税收理解的影响

JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Pub Date : 2022-12-30 DOI: 10.59330/ojsmadani.v10i2.140

Yolla Norma Miracel, Eny Srihastuti, Agus Athori

{"title":"Pengaruh Pengetahuan Perpajakan, Sanksi Perpajakan Dan Pemahaman Perpajakan Terhadap Wajib Pajak Umkm Setelah Diterbitkan Uu Harmonisasi No. 7 Tahun 2021 (Studi Kasus pada Dinas Koperasi, Usaha Mikro dan Tenaga Kerja Kota Kediri)","authors":"Yolla Norma Miracel, Eny Srihastuti, Agus Athori","doi":"10.59330/ojsmadani.v10i2.140","DOIUrl":"https://doi.org/10.59330/ojsmadani.v10i2.140","url":null,"abstract":"This research sought to determine the impact of tax knowledge, tax sanctions, and understanding of taxation toward taxpayers compliance on MSMEs after published of harmonization law number 7 year of 2021. The government stipulates a tax rate of 0.5% but on condition that the gross turnover in a year is less than Rp500 million, which is exempt from tax payments. So, MSME actors are only subject to tax if the turnover in one year is more than Rp500 million. Using the slovin formula and random sampling, this study had 100 participants. The data analysis techniques used multiple linear regression, and t test. The research found that knowledge of taxation and tax sanctions had no substantial impact on MSMEs taxpayer compliance. Meanwhile, the understanding variable has a substantial impact. The result of the determinant coefficient calculation is 0.293, which indicates that only 29.3% of taxpayer compliance is influenced by tax knowledge, tax sanctions, and tax understanding, with the other 70.7% being influenced by other variables not examined in this study.","PeriodicalId":423764,"journal":{"name":"JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130379688","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analisis Faktor-Faktor Yang Mempengaruhi Penggunaan Informasi Akuntansi Berbasis E-Commerce pada UMKM (Studi Kasus pada Usaha Mikro, Kecil, dan Menengah di Kabupaten Wonogiri) 分析影响UMKM会计信息使用的因素(Wonogiri区小规模、小规模和中型企业案例研究)

JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Pub Date : 2022-12-30 DOI: 10.59330/ojsmadani.v10i2.142

Sulistya Sulistya, Rohwiyati Rohwiyati, Indrian Supheni

{"title":"Analisis Faktor-Faktor Yang Mempengaruhi Penggunaan Informasi Akuntansi Berbasis E-Commerce pada UMKM (Studi Kasus pada Usaha Mikro, Kecil, dan Menengah di Kabupaten Wonogiri)","authors":"Sulistya Sulistya, Rohwiyati Rohwiyati, Indrian Supheni","doi":"10.59330/ojsmadani.v10i2.142","DOIUrl":"https://doi.org/10.59330/ojsmadani.v10i2.142","url":null,"abstract":"MSMEs are one of the business pillars that have an important role in the ‎Indonesian economy as evidenced by their contribution to GDP of 61.07% or ‎equivalent to 8,573.89 trillion rupiahs. In this all-digital era, MSME activities are ‎already using e-commerce in the transaction process. One of the things that affect ‎the performance of MSMEs is the recording of financial accounting related to ‎business decision-making such as investment and so on. Accounting knowledge, ‎business scale, and education level of MSME business owners are factors that ‎influence the use of e-commerce-based accounting information in MSMEs. The purpose of this ‎study was to find out the influence of knowledge, business scale, and level of ‎education on the use of e-commerce-based accounting information in MSMEs. ‎The data analysis method used was multiple linear analysis with a sample of ‎MSMEs that have used e-commerce-based accounting information in Wonogiri ‎Regency. The results obtained were the significance value of accounting ‎knowledge was 0.006 <0.05, which means this variable had a significant and ‎positive influence on the use of e-commerce-based accounting information. The ‎significance value of the business scale was 0.000 <0.05, which means this ‎variable had a significant and positive influence on the use of e-commerce-based ‎accounting information. The significance value of education level was 0.000 ‎‎<0.05, which means this variable had a significant and positive influence on the ‎use of e-commerce-based accounting information. The conclusion obtained is that ‎the three variables, namely accounting knowledge, business scale, and level of ‎education had a significant and simultaneous influence on the use of e-commerce-‎based accounting information with a significance value of 0.000 <0.05.‎","PeriodicalId":423764,"journal":{"name":"JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI","volume":"128 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132397085","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analisis Nilai Wajar Saham Dengan Metode Price Earning Ratio 用Price Earning Ratio方法分析股票价值

JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Pub Date : 2022-12-30 DOI: 10.59330/ojsmadani.v10i2.134

Murtaji Murtaji

引用次数: 0

Kualitas Produk dan Harga dalam Mempengaruhi Minat Beli Konsumen 产品的质量和价格影响消费者的兴趣

JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Pub Date : 2022-12-30 DOI: 10.59330/ojsmadani.v10i2.137

Dyan Arintowati, Anggun Dwi Maretha

{"title":"Kualitas Produk dan Harga dalam Mempengaruhi Minat Beli Konsumen","authors":"Dyan Arintowati, Anggun Dwi Maretha","doi":"10.59330/ojsmadani.v10i2.137","DOIUrl":"https://doi.org/10.59330/ojsmadani.v10i2.137","url":null,"abstract":"Technological developments and the increasingly modern era of globalization are currently driving the times and lifestyles of an increasingly modern society which has led to the development of increasingly varied and complex consumer needs. So this research is entitled \"Product Quality and Price In Influencing Consumer Purchase Interest at UD. Lumpang Mebel Nganjuk\". The aims of this research are 1). To find out the quality of the product has a partial effect on consumer buying interest, 2). To find out the price has a partial effect on consumer buying interest, and 3). To know product quality and price influence simultaneously on consumer buying interest. \u0000This type of research is quantitative research. The sample in this study used calculations with the slovin formula so that the number of samples in this study was rounded up to 79 respondents. Source of data in this study using primary sources with data collection techniques in the form of questionnaires. Analysis of the data used in the form of multiple linear regression analysis. Testing the hypothesis by conducting a t statistical test for partial testing and an F statistical test for simultaneous testing. \u0000The results of this study concluded that 1) product quality partially affects consumer buying interest at UD. Lumpang Mebel Nganjuk, t_count 5.617 and Sig.0.000. 2) prices partially affect consumer buying interest at UD.lumpang Mebel Nganjuk, t_count 3.301 and Sig.0.001. 3) product quality and price simultaneously affect consumer buying interest at UD. Lumpang Mebel Nganjuk, F_hitung25.084 and Sig.0.000.","PeriodicalId":423764,"journal":{"name":"JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121763840","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0