Dr. Mulia Saputra, SE.Ak., M.Si.

Tentang Saya (About Me)

Dr.Mulia Saputra., SE.,M.Si.,Ak., CA is a lecturer and researcher in Accounting at Syiah Kuala University. The Bachelor of Economics (SE) has completed at Faculty of Economics Syiah Kuala University in accounting departement in 1999. Has become a University lecturer at Accounting Department of Economics and Business Faculty of Syiah Kuala University since 2000. Master of Accounting (M.Si) has completed in Post-Graduate Program of Padjajaran University of Bandung in 2002. has completed Doctoral Program (Dr) at the Post-Graduate Program of university saint Malaysia in 2014.



During the lecture, actively teaching subjects for Introduction of Accounting,  Financial Accounting, Public Sector Accounting, and management Information System. Also active to be conducting research in Governmental Accounting.



email mulia_1[at]unsyiah.ac.id
www http://feb.unsyiah.ac.id/profil/staff-dan-dosen/,http://akuntansi-usk.blogspot.com/p/dosen.html
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Publikasi (Publications)

Jurnal (Journals)

Mulia saputra, Nadirsyah, Muhammad Khaidir, 2020, Analisis Perbandingan pengukuran kinerja keuangan , dan analisis Tren antara Bank syariah dan Bank Konvensional, Ekombis, 6 (1), 84-90, ISSN: 2355-097x.

Mulia Saputra, Muhammad Arfan, Neni Zahara, 2020, A Comparative Study of Conventional and Shariah Life Insurance Efficiency Using Data Envelopment Analysis, Jurnal Ekonomi dan Keuangan Islam (Share), 9, 110-137, ISSN: 2549-0648 (online) , ISSN: 2089-6239 (print).

Mulia Saputra, Indayani, Wilsen Yungata, 2020, ANALYZING THE FACTORS THAT AFFECT THE FINANCIAL REPORTING TIMELINESS OF MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE, Sosiohumaniora - Jurnal Ilmu-ilmu Sosial dan Humaniora, 22 (3), 391-395, 1411-0911.

Yulia Rohaza; Muslim A. Djalil; Mulia Saputra, 2019, The Effect of corporate Governance, Corporate Responsibility, and Stock Liquidity on Financial Performance, International Journal of Managerial Studies and Research, 7 (9), 17-20, ISSN 2349-0330 (Print) & ISSN 2349-0349 (Online).

Zalikha, Mulia Saputra, Nuraini A, 2019, The Influence Factors of Firm Value (Study of Manufacturing Company Listed on Indonesia Stock Exchange), Journal of Research in Business, Economics and Management, 12 (1), 2270-2278, 2395-2210.

Arsinur ; Muslim A Djalil; Mulia Saputra, 2019, The Effect of Company Sizes, Profitability, Liquidity, and Size of The Board of Commissioners on the Disclousure of Risk Management in Mining Companies Listed in the Indonesian Stock Exchange, Journal of Research In Business, Economics and Management, 13 (3), 2471-2473, 2395-2210.

Winnie Rizki Putri, Yossi Diantimala, Mulia Saputra, 2019, The Effect of Asset Structure, Profitability, Company Growth, and Divident Policy on Financial Leverage (A Study in LQ45 Companies Listed in Indonesia Stock Exchange 2012-2016, International Journal of Academic Research In Business and Sosial Science, 9 (6), 271-284, 2222-6990.

Syahbana, Ridwan Ibrahin, Mulia Saputra, 2019, The Effect of Third Party Funds, Capital Adequacy, Credit Risk, and credit interest rate on profitability in LQ45, Index Company in 2005-2018, Journal of Research In Business, Economics and Management, 14 (1), 2601-2609, 2395-2210.

Fauzan Ishak, Mulia Saputra, Zuraida, 2019, The Effect of Financial Performance , Audit Opinion and Corruption level of selection of Incumben Regional Heads in Election in the Government, International Journal of Social Science & Economic Research, 4 (9), 6130-6140, 2455-8834.

Syukri Abdullah , Mulia Saputra, Dara Fazela, Hasnawati, Aulia, 2019, Determinan Kinerja Anggaran Belanja Pendidikan pada Kabupaten/kota di Aceh, Media RIset Akuntansi , Auditing & Informasi, 19 (2), 149-166, ISSN : 1411-8831 (Online), ISSN : 1411 - 8831 (Pri.

Daniel Mas, Yossi Diantimala, Mulia Saputra, 2018, Comparative Analysis of Real Earnings Management and Accrual-based Earnings Management before and after Convergence of IFRSs in Indonesia., International Journal of Academic Research in Business and Social Sciences, 8 (3), 48-56, 2222-6990.

Eka Chyntia, Mirna Indriani, Mulia Saputra, 2018, Effect of Intellectual Capital to Financial Performance and Market Value Company Listed in Indonesia Stock Exchange (Idx) Year 2010-2015, Account and Financial Management Journal, 3(2), 1323-1330, 2456-3374.

Khairun Nisa, Muhammad Arfan, Mulia Saputra, 2018, Influence of Investment Opportunity Set, Financial Leverage, and Voluntary Disclosure on Real Activities Manipulation of Manufacturing Companies Listed on Indonesia Stock Exchange, International Journal of Academic Research in Business and Social Sciences, 8(4), 546-556 , 2222-6990.

Agus Mulyadi, Yossi Diantimala, Mulia Saputra, 2018, Influence of Capital Adequacy, Non Performing Loans, Loan to Deposit Ratio and Firm Size On Financial Performance of Banking Company Listed in Indonesia Stock Exchange, International Journal of Social Science and Economic Research, 3 (3), 928-936, 2455-8834.

Nadya Pebrianti, Zuraida, Mulia Saputra, 2018, The Influence of Managerial Ownership, Institutional Ownership, Foreign Ownership of Profitability And its Impact on Cash Dividend, International Journal of Social Science and Economic Research, 3(1), 406-413, 2455-8834.

Nadirsyah, Mulia Saputra, Muslim A Djalil, Riska Damayanti, 2018, Tax Amnesty Establishment, Abnormal Return and Trading Volume Activity in Indonesia Stock Exchange, Journal of Applied Economic Sciences, 13 (4), 1101-1109, 2393-5162.

Ayu Mulyana, Zuraida, Mulia Saputra, 2018, The Influence of Liquidity, Profitability and Leverage on Profit Management and Its Impact on Company Value in Manufacturing Company Listed on Indonesia Stock Exchange Year 2011-2015, International Journal of Managerial Studies and Research, 6(1), 8-14, ISSN 2349-0330 (Print) & ISSN 2349-0349 (Online).

Cut Intan Amalia, Muhammad Arfan, Mulia Saputra, 2018, The Effect of Financial Leverage and Capital Expenditure to Cash Holding of Manufacturing Company Listed in Indonesia Stock Exchange, International Journal of Academic Research in Business and Social Sciences, 8 (5), 307-314, 2222-6990.

Mulia Saputra, Nadirsyah, Hilfi Hanifah, 2017, The Influence of ownership structures , fnancial distress, and ta loss carry forward on tax avoidance, Journal of Resources Development and Management, Vol 3, 21-31, 2422-8397.

Mulia saputra, Emilda Priyatni, Muslim A. Djalil, Ade Irma Suryani, 2017, Influence of capital adequacy, third party fund, and Non-Performing Financing to Profitabiity Through Financing (STUDY ON SHARIA COMMERCIAL BANK LISTED IN BANK INDONESIA), International Journal of Social Science and Economic Research, 2(9), 4591-4606, 2455-8834.

Muslim A Djalil; Mulia Saputra; Hasnawi, 2017, The Effect of integrity, Competency, Technical Training, And Auditors Professionalism on the quality of audit result at the inspectorate agency in the Distric of Bener Meriah, International Journal of Social Science & Economic Research, 2(6), 3739-3750, 2455-8834.

Mulia Saputra, Ridwan Ibrahim, Hemma Marlenny, 2017, The Impacts of Profitability, Liquidity, Free Cash Flow and Set Opportunity of Investment to Dividend and its Impact on Abnormal Return, International Journal of Social Science and Economic Research, 2(12), 5492-5502, 2455-8834.

Darwanis, mulia saputra dan Kartini, 2016, Effect of Professionalism, Competence, Knowledge of Financial Management, And Intensity Guidance Apparatus Inspectorate for Quality of Financial Statements (Study on Inspectorate Regencies/Cities in Aceh) , Broad Research in Accounting, Negotiation and Distribution (Brand) , 7, 32 - 40, 2067-8177.

mulia saputra dan Muhammad Faizal, 2016, The Influence of Corporate Governance Perception Index,Managerial Ownership, Government Ownership and Sales Growthon Cost of Debt (Study in Non-Financial Companies Listed on IDX Year 2011-2014) , Journal of Research in Business, Economics and Management (JRBEM), 6, 845-857, 2395-2210.

Mulia Saputra dan Dara Sabrina, 2016, Pengaruh Debt Financing, Equity Financing dan Non Performing Financing terhadap Kinerja Keuangan Bank Syariah Periode 2009-2013, Jurnal Akuntansi dan Keuangan, 4 , 1-12, 2301-4717.

Mulia Saputra, 2010, Affecting Factors of Dividend Payout Ratio at Public Company in Jakarta Stock Exchange, Jurnal Akademia, 14, 48-56, 1410-1315.

Prosiding (Proceedings)

Wahyu Lestari, Sitti Hajar, Fitria Salim, Mulia Saputra, Ade Irma Suryani, 2020, Early Detection of Skin Cancer Using SAKURI in Satelit General Hospital of Aceh Besar, ICON-ESS 2018, Procceding of the 3rd International Conference on Economic and Social Science, Banda Aceh, Indonesia, 17-18 Oktober 2018, Banda Aceh, EAI Publising, , 2593-7650.

Mulia Saputra, Muhammad Arfan, 2019, Analysis of Wooden Fish Business Using Bamboo Packaging Technology and Marketing Expansion Techniques in Banda Aceh, Memperkuat Produktivitas untuk Ketahanan Ekonomi Nasional, Proceeding of Community Development, Sampoerna University, Maret 2019, Sampoerna University, Relawan Jurnal Indonesia, , 2615-2924.

Mulia Saputra, Nadirsyah, Fadli, Hamdani, 2019, the influence of corporate profitability and corporate liquidity on corporate sosial responsibility and disclosure, Multidisiplineary and its aplication part 1, Workshop of multisisiplinery, Universitas Malikussaleh Lhokseumawe, Aceh Utara, 1 Januari 2018, Aceh Utara, EAI, , 2593-7650.

Mulia Saputra, Muhammad Arfan, Martunis, 2019, Development of Embroidered Bags Using Renewable Technology of Computer Embroidery Machines in Daboh Village, Aceh Besar, The 1st Workshop on Multimedia Education, Learning, Assessment and its Implementation in Game and Gamification in conjunction with COMDEV 2018, The 1st Workshop on Multimedia Education, Medan, Indonesia, 26 Januari 2019, Medan, Indonesia, EAI, , 2593-7650.

Wahyu Lestari, Ratu Fazlia ,Adhisyahfitri Evalina, Mulia Saputra, Ade Irma Suryani, 2019, Technology Development of Salt Products Using Geomembrane Thread Filter Technology in Kajhu Vilage Baitussalam, Aceh Besar, Journal of Phisics: Conference Series, 2nd International Conference on Advance & Scientific Innovation, Medan, Indonesia , 19-20 July 2019, Publish Online, IOP Publising, , Online ISSN: 1742-6596; Print ISSN: 1742.

Wahyu Lestari, Ratu Fazlia ,Adhisyahfitri Evalina, Mulia Saputra, 2019, Utilization of tofu Dregs as Goat Fodder and Utilization of Nano Particles for Skin Care Products, Journal of Phisics: Conference Series, 2nd International Conference on Advance & Scientific Innovation, Medan, Indonesia, 19-20 July 2019, Publish Online, IOP Publising, , Online ISSN: 1742-6596; Print ISSN: 1742.

Mulia Saputra, Muhammad Arfan, Rayhan, 2017, The Influence of Company Size, Profitability, Company Age, and Independent Commisioner on the Disclosure of Islamic Social Reporting on Islamic Commercial Banks in Indonesia, Accounting, 23rd EBES Conference - Madrid, Faculty of Economics and Business Universidad Complutense de Madrid, Madrid, Spanyol, 27-29 September 2017 , Turkey, Eurasia Business and Economics Society (EBES), , .

Nanda Ariani, Muhammad Arfan, Mulia Saputra, 2015, The Influences Of Earning And Cash Flows On Market Value Of Equity Based On Firm Lifw Cycle (A Study Of Listed Companies From Manufacturing Sector On The Indonesia Stock Exchange), Accounting, EBES Conference Proceedings, Venice Italia, 15 - 17 Oktober 2015, Istanbul - Turkey, published by Springer under its series Eurasian Studies in Business and Economics, , 978-605-84468-3-0.

Jerryanda Pratama, Mulia Saputra, Muhammad Arfan, 2015, The Influence of Profitability Leverage, Liquidity and Asset Management on Bond Rating (Empirical Study on Non-Financial Company Listed on Indonesia Stock Exchange Year 2012-2014), Accounting, Management and Business, Proceeding of the 5Th Annual International Conference, Darussalam Banda Aceh, 9-11 September, Unsyiah, Annual International Conference Syiah Kuala University (AIC-Unsyiah), 0, 2089-208X.

Mulia Saputra, 2010, Pengaruh Inflasi , Suku Bunga dan Kurs Rupiah terhadap harga saham di Bursa Efek Indonesia, Social Sciences, Social Science Posgraduate National Seminar, Berjaya Penang Hotel – Malaysia, 22 dan 23 November 2010, University Sains Malaysia, School of Social Sciences, , .


Buku (Books)

Mulia Saputra, 2019, PERPAJAKAN INTERNASIONAL, Lamgugob, Syiah Kuala, Banda Aceh, Bandar Publishing, 9-786237-081630.

Mulia saputra dan Iskandar Muda, 2016, SISTEM INFORMASI AKUNTANSI 1, Medan, Sumatra Utara, USU Press, Gedung F, Pusat Sistem Informasi (PSI) Kampus USU, ISBN: 979-458-891-1.

Mulia Saputra, Iskandar Muda, 2016, SISTEM INFORMASI AKUNTANSI 2, Gedung F, Pusat Sistem Informasi (PSI) Kampus USU, Jl. Universitas No.9, Medan, Indonesia, USU Press, 979 458 892 X.

Training/Diklat (Workshops)

18-03-2015, Pelatihan penulisan proposal penelitian bagi dosen muda, Lembaga penelitian Unsyiah, Lembaga penelitian Unsyiah, Biro Rektor lantai 2 Darussalam Banda Aceh
24-01-2015, Pelatihan penyusunan proposal program kreativitas mahasiswa (PKM) bagi dosen pembimbing mahasiswa bidikmisi, Unsyiah, Unsyiah Darussalam Banda Aceh
30-10-2013, The 8 TH Isdev International Graduate Workshop, Centre for Islamic Development Management Studies School of Social science University Sains Malaysia, Universiti Sains Malaysia
30-10-2012, The 7 TH Isdev International Graduate Workshop (Ingraw 2012), Centre for Islamic Development Management Studies School of Social science University Sains Malaysia, Universiti Sains Malaysia
10-04-2012, The International Workshop on Islamic - Base Development, Universiti Muhammadiyah Sumatra Utara Medan, Kampus UMSU Medan
11-10-2011, The 6 TH Isdev International Graduate Workshop (Ingraw 2011), Centre for Islamic Development Management Studies School of Social science University Sains Malaysia, universiti sains Malaysia
04-04-2011, Designing Qualitative Research Workshop, School of social science Universiti Sains Malaysia, Universiti Sains Malaysia
01-04-2011, SPSS: Reliability Analysis & Associational Analysis, School of social science Universiti Sains Malaysia, universiti Sains Malaysia
23-02-2011, Research Grant Proposal Writing, School of Social science University Sains Malaysia, Universiti Sains Malaysia
28-09-2010, Journal Writing Workshop, School of Social science University Sains Malaysia, Universiti Sains Malaysia
24-09-2010, SPSS Workshop, School of Social science University Sains Malaysia, Universiti Sains Malaysia
04-05-2010, Data Management & Plagiarism, School of social science Universiti Sains Malaysia, Universiti Sains Malaysia
03-05-2010, Academic Publication, School of social science Universiti Sains Malaysia, Universiti Sains Malaysia
09-03-2010, Grand Writing, School of social science Universiti Sains Malaysia, Universiti Sains Malaysia
01-02-2010, Literature review & Organizing search result using endnote, School of Social science University Sains Malaysia, Universiti Sains Malaysia
08-01-2010, The Attribute of a Successful Graduate Student, School of Social science University Sains Malaysia, Universiti Sains Malaysia
01-01-2010, Responsible research conduct & Data Management workshop, School of Social science University Sains Malaysia, Universiti Sains Malaysia