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DONI HENDRA KURNIAWAN
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donihendrakurniawan@stienganjuk.ac.id
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INDONESIA
MUTIARA MADANI
ISSN : 23564946     EISSN : 24772119     DOI : -
Core Subject : Economy,
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 51 Documents
Peran Penting Aspek-aspek Tata Kelola Perusahaan Dalam Meningkatkan Tingkat Pengungkapan Wajib Laporan Keuangan (Studi Pada Perusahaan Sektor Pertambangan Di Indonesia) akbar Alfatta, muhammmad yusuf; 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

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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 Kecakapan Manajerial, Good Corporate Governance Dan Book Tax Differences Terhadap Kualitas Laba Perbankan Di Indonesia Wicaksono, Ando Suryo; Rahmawati, Isna Putri
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 7 No 2 (2019): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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The purpose of this research was to find out relationship between managerial ability, good corporate governance and book tax differences with earnings quality on of conventional banking industry. Samples were selected by purposive sampling using criteria conventional banks which listing in Indonesia Stock Exchange during 2014-2017. This research showed that GCG had positive signifficant effect on earnings quality, while managerial ability and book tax differences had no signifficant effect on earnings quality. This research analyzed firm size as control variabel, which showed negative effect on earnings quality.
Ig-score, Investment Account Holders, Jumlah Dewan Komisaris Independen, Dan Corporate Social Responsibility Pada Perbankan Syariah Yang Terdapat Di Indonesia Charatunnisa, Charatunnisa; Muthmainah, Muthmainah
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 7 No 2 (2019): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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This study aims to find out and obtain empirical evidence whether there are factors that influence the level of disclosure of Corporate Social Responsibility in Islamic banking in Indonesia. The researcher performed an independent variable in the form of Islamic Governance Score, Investment Account Holder, and the number of Independent Board of Commissioners did have an influence on the dependent variable Corporate Social Responsibility with control variables with multiple company sizes calculated based on total assets. Disclosure of CSR in sharia banking is measured using a disclosure index found in AAOIFI, IG-Score is calculated based on scoring on several indicators, IAH is calculated based on total temporary syirkah funds divided by total equity and the Number of Independent Commissioners is calculated by comparing the total Independent Commissioners and the entire Board Commissioner. This study uses a sample of 61 observations from companies registered with the OJK in the period 2013-2017. The results of the study provide empirical evidence that the Islamic Governance Score negatively affects the level of disclosure of Corporate Social Responsibility, Investment Account Holder has a positive effect on the level of disclosure of Corporate Social Responsibility and the Number of Independent Commissioners does not affect the level of disclosure of Corporate Social Responsibility in Islamic banking in Indonesia . Based on the results of this study, it implies that with the positive influence of Investment Account Holders on Corporate Social Responsibility companies can better monitor and increase investment efficiently and the resulting implications can also be beneficial for the government so that it can oversee Corporate Social Responsibility activities.
Pengaruh Corporate Governance terhadap Corporate Social Disclosure pada Sektor Perbankan Konvensional di Indonesia Tahun 2013-2017 Hidayati, Adnina Fitri; suranta, Sri
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 6 No 2 (2018): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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This purpose of the research is to examine the effect of Corporate Governance on Corporate Social Disclosure (CSD). GRI G4 is used to measure Corporate Social Disclosure. In this research corporate governance is represented by the size of the board of commissioners, the proportion of independent board of commissioners, and the gender diversity of the board. The sample in this research is all conventional banking in Indonesia through 2013-2017. The sampling technique uses purposive sampling method. The results of multiple linear regression found that the size of the board of commissioners and the proportion of independent commissioners had a positive effect on Corporate Social Disclosure (CSD). While the diversity of board gender and company size (control variable) does not affect Corporate Social Disclosure (CSD).
Analisis Faktor – Faktor Yang Mempengaruhi Nasabah Dalam Keputusan Menabung Di Bank ( Studi Khasus Pada PD. BKK EROMOKO Cabang Nguntoronadi Kabupaten Wonogiri ) Pambudi, Caery; Trisnowati, Juni; Widiastuti, Erni; Malikun, Muflik; Budiwati, Karunia
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 6 No 1 (2018): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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Dalam penelitian ini penulis mempunyai tujuan untuk mengetahui faktor-faktor yang mempengaruhi nasabah dalam keputusan menabung di Bank (study khasus di PD. BKK Eromoko, Cabang Nguntoronadi, Wonogiri). Adapun faktor-faktor yang mempengaruhi keputusan menabung yaitu, Pelayanan, Hadiah, dan Jaminan. Dengan demikian penulis ingin mengetahui pengaruh pelayanan, hadiah dan jaminan terhadap keputusan menabung di bank secara parsial maupun secara simultan. Hipotesis dalam penelitian ini adalah diduga pengaruh pelayanan, hadiah dan jaminan terhadap keputusan menabung berpengaruh signifikan terhadap keputusan menabung di bank PD. BKK Eromoko cabang Nguntoronadi, Wonogiri baik secara parsial maupun secara simultan.Hasil analisa dalam penelitian ini dapat disimpulkan bahwa Pelayanan, Hadiah dan Jaminan berpengaruh positif signifikan terhadap keputusan menabung di bank PD. BKK Eromoko cabang Nguntoronadi, Wonogiri baik secara parsial maupun secara simultan. Data yang diperlukan dalam penelitian ini adalah data primer yang diperoleh dengan metode kuisioner dari populasi sebanyak 97 responden. Analisi data yang digunakan dalam penelitian ini adalah uji regresi liner berganda, uji t, uji f dan koefisien determinasi.
The Effect Of Advertising, Product Innovation, Word Of Mouth And Social Media Role Towards Brand Awareness Of Converse Shoes In Students Worabay, Salsabila Nayanda; Agung, Putra Wisnu; Pujiani, Dewi; Djauhari, Slamet; Aji, Ambyah Atas
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 6 No 1 (2018): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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In this study the author has the aim of knowing the influence of advertising, product innovation, word of mouth and the role of social media on brand awareness of converse shoes in UNSA students. The hypothesis in this study are: Allegedly advertising, product innovation, word of mouth and the role of social media have a significant effect on brand awareness of converse shoes in UNSA students. The data needed in this study are primary data obtained by questionnaire method from a sample of 100 respondents and secondary data obtained from literature. The data analysis used in this study is the classic assumption test, multiple linear regression test, t test, F test, and Determination Coefficient Test. The results of data analysis in this study can be concluded that advertising, product innovation, word of mouth and the role of social media have a significant effect on brand awareness of converse shoes in UNSA students.
Pengaruh Aspek Tangibles, Responsiveness, Assurance dan Emphaty dalam Pelayanan Perbaikan Terhadap Kepuasan Pelanggan di Kantor Pusat Perusahaan Daerah Air Minum (Pdam) Kabupaten Karanganyar Karyadi, Fajar Wahyu; Budiwinarto, Kim; Rohwiyati, R; Mulyani, Roch; Widayani, Astrid
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 6 No 2 (2018): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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In this research has the objective to determine the effect tangible aspects, responsiveness, assurance and empathy in service improvements to customer satisfaction in the Perusahaan Daerah Air Minum (PDAM) Karanganyar either partially or simultaneously. The hypothesis in this study are: Suspected tangible aspects, responsiveness, assurance and empathy in service improvements significant effect on customer satisfaction in the Perusahaan Daerah Air Minum (PDAM) Karanganyar either partially or simultaneously. Necessary data in this study are primary data obtained by questionnaire from a sample of 52 respondents. Analysis of the data used in this research is multiple linear regression,t test, F test and coefficient of determination. The results of data analysis in this study can be concluded that the tangible aspects, responsiveness, assurance and empathy in service improvements significant effect on customer satisfaction in the Perusahaan Daerah Air Minum (PDAM) Karanganyar either partially or simultaneously.
Pengaruh Jaringan Sosial, Budaya Inovatif Organisasi, dan Pengendalian Formal Terhadap Managerial Entrepreneurship Pada Perusahaan Daerah Air Minum (PDAM) di Kalimantan Djamaluddin, Subekti; Rahmawai, Rahmawati; Syahdan, Syaifhul Anuar
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 6 No 1 (2018): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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Penelitian ini menguji pengaruh sistem pengendalian manajemen yang terdiri dari jaringan sosial, budaya inovatif organisasi, dan pengendalian formal terhadap dimensi managerial entrepreneurship untuk pengambilan risiko pada Perusahaan Daerah Air Minum di Kalimantan. Penelitian ini menggunakan metode pengumpulan data suvei langsung dan mail survey dengan metode pemilihan sampel purvosive sampling pada Perusahaan Daerah Air Minum yang diwakili manajer unit. Sebanyak 12 responden berpartisipasi dalam penelitian ini yang berasal dari 70 PDAM di Kalimantan. Data penelitian untuk menguji hipotesis dianalisis dengan menggunakan Analisis Regresi Bergdana. Hasil penelitian menunjukkan bahwa jaringan sosial, budaya inovatif organisasi, dan pengendalian formal berpengaruh secara positif terhadap managerial entrepreneurship untuk dimensi pengambilan risiko. Kemudian secara parsial jaringan sosial berpengaruh negative terhadap managerial entrepreneurship. Budaya inovatif organisasi berpengaruh positif pada pengambilan risiko, Pengendalian formal berpengaruh positif terhadap pengambilan risiko.
Pengungkapan Modal Intelektual Pada Perusahaan Yang Ipo Di Indonesia R, Rahmawati; Widarjo, Wahyu
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 6 No 1 (2018): Jurnal Akuntansi dan Manajemen Mutiara Madani
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Penelitian ini bertujuan untuk memberikan analisis secara deskriptif pengungkapan modal intelektual dalam prospektus penawaran umum saham perdana. Pengungkapan modal intelektual merupakan salah satu mekanisme dalam mengurangi asimetri informasi dan pada akhirnya akan mengurangi underpricing (Singh dan Van der Zahn, 2007; Too et al., 2015). Penelitian mengembangkan metode pengukuran variabel pengungkapan modal intelektual dengan melakukan pembobotan terhadap indeks pengungkapan yang dikembangkan oleh Widarjo et al. (2017) dengan mempertimbangkan stakeholder pada saat IPO. Dengan demikian hasil penelitian ini diharapkan dapat memberikan kontribusi yang lebih luas, tidak sebatas pada aspek teoritis dan metodologis saja, tetapi juga aspek praktis. Sampel penelitian ini adalah perusahaan yang melakukan penawaran umum saham perdana di Bursa Efek Indonesia tahun 2000 sampai dengan 2016. Alat analisis yang digunakan adalah statistik deskriptif. Penelitian ini akan menghasilkan metode pembobotan indeks pengungkapan modal intelektual yang sesuai dengan pasar modal di Indonesia. Rata-rata tingkat pengungkapan IC adalah 42%. Kategori IC yang paling banyak diungkapkan adalah sumber daya manusia dan yang paling rendah adalah kategori teknologi informasi.
Pengaruh Kepribadian, Lingkungan Keluarga dan Pelatihan Kewirausahaan terhadap Aktivitas Berwirausaha Alumnus Lembaga Pelatihan Kerja ( LPK ) Citarum Motor Nganjuk Susila, Tulus Candra; Suwandi, Suwandi
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 7 No 2 (2019): Jurnal Akuntansi dan Manajemen Mutiara Madani
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This study aims to find out (1) the influence of the personality of the Entrepreneurship activity against alumnus LPK CITRUM MOTOR.(2) the influence of the family environment towards Entrepreneurship activity alumnus LPK CITRUM MOTOR, (3) the influence of entrepreneurial training towards Entrepreneurship activity alumnus LPK CITRUM MOTOR, (4) and the influence of the Family Environment, Personality, and training Entrepreneurship Entrepreneurship activity against alumnus LPK CITRUM MOTOR. This includes research into causal research is associative. The population in this research is a work training Institute alumnus 239 2014, 2015 and 2016 with sample research as many as 139 people.The technique of sampling with proportional random sampling. Data collection techniques used are questionnaire.Test of normality tests include analysis of the prerequisites, test linearity, multicollinearity test, and test heteroskedastisitas.Analytical techniques the analysis of data with simple linear regression and multiple linear regression.