MUTIARA MADANI
ISSN : 23564946     EISSN : 24772119
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.
Articles
22
Articles
PENGARUH PERANAN AUDIT INTERNAL TERHADAP PENERAPAN GOOD CORPORATE GOVERNANCE (STUDI KASUS PADA PG REJO AGUNG MADIUN)

subagijo, subagijo

MUTIARA MADANI Vol 1 No 1 (2014)
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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Abstract

The role of internal audit will be more reliable in developing and maintaining the effectiveness of the internal control system, risk management and good corporate governance in order to sustain the realization of a healthy company. Good corporate governance practices can enhance corporate value by enhancing financial performance, which may reduce the risk undertaken by the council decisions that benefit themselves. The purpose of this study was to determine the effect of the role of internal audit of the implementation of good corporate governance in the Great rejo PG Madiun by spreading the core questions to all employees of the Internal Control Unit number 34. The data was compiled and analyzed using the software Statistical Programme for Social Sciences (SPSS) version 17 for windows to calculate the value of the regression, both simple linear regression. The results obtained from this study indicate that the role of internal audit and a significant positive effect on the implementation of good corporate governance in the Great Redjo PG Madiun as evidenced by the results of a significance value of 0.000 with a simple linear regression equation Y = 15,550 + 0,707X + e.

ANALISIS PENGAMBILAN KEPUTUSAN INVESTASI UNTUK MERAIH PROFIT KONSISTEN PADA PASAR UANG ONLINE (Studi Pada Lembaga Pendidikan dan Pelatihan Kerja – LPPK Financial Education, Nganjuk)

mahendra, prasetya tri

MUTIARA MADANI Vol 1 No 1 (2014)
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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Abstract

The continued development of information technology to encourage various parties to compete in fulfilling the needs of both physical and non-physical. Market as the fulfillment of human needs from the first until now always been growing rapidly, ranging from market goods, services market, the labor market to the capital market and money market. Exchange or money market is still very dominate the world market, as technological developments for today's financial markets can be done with the online system, plus the application of the concept of sharia / non usury / interest for the non-Muslim perpetrators of the majority in Indonesia. Corresponding description of the background in front of which has been delivered, we can formulate the problem of this research, namely: How good decision making in investment to get a consistent profit on the internet online money market trading? By using both Technical Analysis / mathematical analysis and supported by fundamentals, then investing in a money market alternative benefit / profit in addition to the public revenue. Besides, the application of the business need for mentors, to provide training online currency trading. Because they factor of trading psychology and money management is also a major thing for critical success trading these currencies online.

Pengaruh Profitabilitas, Laverage, dan Growth Terhadap Nilai Perusahaan pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia (BEI)

suwandi, suwandi

MUTIARA MADANI Vol 1 No 1 (2014)
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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Abstract

Profitability, Laverage, and Growth was strongly related to Peruusahaan value. Any company that is able to generate good profitability, the development will also look good. Laverage always required the company to run the company, these variables describe sebeapa large companies have an obligation to be paid. Growth can describe the company pmengalami increase or decrease. Types of research are used by these researchers is the type of correlational research and quantitative methods. Collecting data using the data of secondary data. The results show that profitability, Laverage, and Growth simultaneously significant effect on Firm Value, with a significant level of 0.043 under the significant level of 0.05. While partially variable Profitability, Laverage, and Growth does not have a significant effect due to a significant level above 0.05.

ANALISIS PENERAPAN AKUNTANSI PERSEDIAAN PADA PT INDOMARCO PRISMATAMA CABANG SURABAYA

Suparni, Suparni

MUTIARA MADANI Vol 1 No 1 (2014)
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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Abstract

Inventories are assets available for sale in the ordinary course of business, trading company. The main problem in accounting for inventories is the recording and valuation of inventory. This has led the authors to conduct this study was to determine whether the application of accounting policies Indomarco Prismatama inventory at PT Surabaya Branch in accordance with PSAK No. 14. In this research, the writer uses descriptive method. Authors used data obtained from the DC (Distribution Center) and is the Author of data of 2013 collected data through interviews and documentation studies. The data used are primary data and secondary data. The data obtained are collected, interpreted, and analyzed later described in detail to find out the problems and find penjelasanya. PT Indomarco Prismatama Surabaya Branch is a company engaged in the retail trade of daily necessities. From the research, the authors saw that PSAK No. 14 has been applied properly. It can be seen from the recording system and method of inventory valuation has been carried out in accordance with accounting principles.

PENGARUH PROMOSI TERHADAP PENGAMBILAN KEPUTUSAN DALAM PEMBELIAN AIR MINUM KEMASAN PADA PENJUAL PRODUK AIR MINUM KEMASAN MEREK SEDUDO DI NGANJUK

Marjoto, Marjoto

MUTIARA MADANI Vol 1 No 1 (2014)
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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Abstract

In general, every company is required to always strive to create a sustainable competitive advantage lot emergence of new competitors, and the company should be more responsive to the opportunities that clicking profitable and also have to know and learn everything related to the market and consumers, especially to keep survive in a competitive competition. Thus, competition between brands of each product will be sharp in win consumers. Based on the research results of the analysis in this study several conclusions can be made as follows. Based on the results of the study found that the influence on purchase decisions bottled water brand products sedudo on bottled water sellers sedudo brand in Nganjuk. Based on the research results that the overall variable advertising, sales promotion and relationship the purchase of bottled water products on the seller sedudo brand bottled water sedudo brand in Nganjuk.

PENGARUH HARGA PASAR DAN BIAYA PRODUKSI TERHADAP LABA KOTOR DENGAN VOLUME PENJUALAN SEBAGAI VARIABEL MODERATING, PADA USAHA PETERNAKAN AYAM BROILER PT. DINAMIKA MEGATAMA CITRA CABANG MOJOKERTO

Dekrijanti, A.R Indra, Suroso, Bambang, Santoso, Joni Agus

MUTIARA MADANI Vol 5 No 2 (2017)
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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Abstract

This research is an empirical study on broiler chicken farm in Nganjuk District Area, aims to prove the influence of market prices and production costs on gross profit, and proven the sales volume contribution to strengthening of the direct effect. Through such evidence will be seen also the direction and big influence on gross profit partially or simultaneously and directly or strengthened by sales volume. Changes in production costs will likely be in the opposite direction to the change in gross profit, but how the direction changes in the market price of the gross profit? As well as at what the level of the sales volume will be obtained an optimum gross profit. The things that must be answered and be a long-term goal of this research. By knowing the direction and magnitude of the effect of market prices and production costs on gross profit that matched the volume of sales, either partially or simultaneously, is expected to provide greater benefits for company management in making strategic decisions. This study is the beginning of an effort to find harmony between the market price, the cost of production and sales volume, which results in optimal profit. To find the harmony of market prices, production costs and the sales volume, the necessary follow-up studies found an optimal contribution in generating profits. The material of the study include the gross profit is affected by the market price and production costs to match the volume of sales. The data analyzed in this study is quantitative data obtained through documentation study and interviews. Samples were taken based on each harvest five times each year, for three years, as many as five breeder. Findings from this study indicate that: (1) In order to avoid a negative effect on profits, management efforts to increase the prices, costs of production and sales volume, must be of equal value; (2) The sales volume can moderate the effect of production costs on gross profit, but can not moderate influence on the market price of the gross profit.

PUBLIC-PRIVATE PARTNERSHIP DALAM PENGELOLAAN MUSEUM RADYA PUSTAKA SURAKARTA KOTA SURAKARTA

Siswanta, Siswanta, Haryanto, Aris tri

MUTIARA MADANI Vol 5 No 2 (2017)
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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Abstract

This study aims to reveal a development model based on the Public Private Partnership of the Tourism Office of Surakarta city partnerships with the private sector in the management of museum Radya Pustaka Surakarta. The research starts with doing the observations on society to unearth information about the concern of the community to the existence of Museum Radya Pustaka and formulate the expectations and needs of those associated with the existence of the museum. Departing from primary data obtained from key informants who know exactly about the problems of the management of the Museum RadyaPustaka, primary data collection was more focused on aspects of the efficiency of the management and distribution of its benefits. From key informant research, dig another important information particularly information related to the competence of private parties who became a partner of local government in this case Tourism cooperation related to the management of Surakarta Museum Radyapustaka. The data collected from the results of intensive interviews with local communities, private parties as partners of the Government in the management of the museum, as well as data derived from the Tourism Office of Surakarta, tested validitasnya before the data be analyzed in accordance with the rules of qualitative research. Based on primary data and supporting data that had already been through a verification process at each stage of the research, the results of the study indicate that partnership cooperation between Radyapustaka with stakeholders is more based on the concern of the Agency – governmental institutions towards the heritage museum. Motivation partnership cooperation in no way profit oriented even though such cooperation is carried out by professional institutions in the business world. In contrast to the principle of Public Private Partnership as is happening in some institutions in General, in the case of Radyapustaka aspects of efficiency, professionalism of management, the basic balance of costs and benefits is not a factor that encourages the occurrence of public sector partnership and private.

PENYEDIAAN INFRASTRUKTUR EKONOMI MEMBANGUNAN KESEJAHTERAAN MASYARAKAT KABUPATEN NGANJUK

Kurniawan, Rony

MUTIARA MADANI Vol 5 No 2 (2017)
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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Abstract

The success of community development in improving their welfare through the size of income per capita, it can be done with the provision of economic infrastructure. As done by the Government of Nganjuk Regency managed to build the welfare of  its people through the provision of economic infrastructure, such as electrical installations, clean water customers and the existence of long paved roads. This is proven through research by using multiple logarithm regression analysis by paying attention to partial test result (t test), f test and coefficient of determination. Partial results show significant numbers and f test also shows partial numbers. Therefore, this research answer the purpose of research to know the role and the relation of independent variable of the number of electricity subscribers (X1), the amount of water product of PDAM Nganjuk (X2) and the length of the road with good condition (X3) with the dependent variable of community welfare in this case income per capita society Nganjuk (Y). This study uses saturated sample data or all time series data from 2001-2014) obtained by research from the Central Bureau of Statistics (BPS) of Nganjuk Regency. Researchers use Eview's data version 8 to get statistical value so that this research can be done in accordance with the purpose of research.

PERAN MANAGEMENT ACCOUNTING SYSTEM DALAM KETIDAKPASTIAN PADA ORGANISASI

Efendi, David, Widiarto, Hermono

MUTIARA MADANI Vol 5 No 2 (2017)
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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Abstract

This paper aims to show the role of Management Accounting System (MAS) in conditions of uncertainty in the organization. MAS assists management in achieving its goals through the decision making process. Uncertainty is caused by the complexity and diversity of tasks that managers carry out in carrying out their duties. Many studies evaluate and analyze the relationship between MAS and task uncertainty and environmental uncertainty on managerial performance or organizational performance. The research findings show that MAS shows a significant role in improving managerial performance and organizational performance in times of task uncertainty and environmental uncertainty.

3 PENGARUH BRAND IMAGE TERHADAP KEPUTUSAN PEMBELIAN PRODUK LAPTOP ASUS DI CV GLOBAL TECHNOLOGY NGANJUK

mahendra, prasetya tri

MUTIARA MADANI Vol 5 No 2 (2017)
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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Abstract

The problem in this study is the influence of brand image on the decision to purchase Asus laptop products at CV Global Technology Nganjuk. This study aims to determine whether variable brand image affects the purchase decision of Asus laptop products at CV Global Technology Nganjuk. The benefits of this research are to increase the product brand image so that it can compete with other products and add experience in the marketing field, especially in relation to the creation of a good product brand image in the eyes of consumers. The population in this study were consumers of CV Global Technology Nganjuk Sample taken as many as 57 respondents and the technique of taking it using accident sampling technique. Data analysis method used is descriptive quantitative using simple linear regression. The results of the simple regression test equation obtained by Brand Image variable regression coefficient has a positive direction in its influence on purchasing decisions. Where is the relationship between Brand Image and purchasing decisions is the relationship is directly proportional, meaning that the higher the influence of Brand Image the higher the purchase decision by the consumer. Test the hypothesis shows that Brand Image has a significant effect on purchasing decisions. Where from the calculation is obtained the results of the significance test of the regression coefficient with t test that is t count = 28.896 with a significance value of 0.000 <0.05, proving that the Brand Image variable significantly influences the purchase decision. So the hypothesis which states "there is the influence of Brand Image on purchasing decisions on Asus laptop products at Nganjuk Global Technology CV" is accepted.