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All Journal Akuisisi : Jurnal Akuntansi FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Dedication : Jurnal Pengabdian Masyarakat TEKNOKOM : Jurnal Teknologi dan Rekayasa Sistem Komputer Mattawang: Jurnal Pengabdian Masyarakat Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Jurnal Akuntansi AKTIVA Expensive: Jurnal Akuntansi dan Keuangan Dedication : Jurnal Pengabdian Masyarakat
Nedi Hendri
Universitas Muhammadiyah Metro
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Physics Public Health Social Sciences Other

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PENGARUH TINGKAT PENDIDIKAN, PEMAHAMAN AKUNTANSI DAN PELATIHAN PENYUSUNAN LAPORAN KEUANGAN TERHADAP PELAPORAN KEUANGAN UMKM: Studi Kasus pada UMKM di Kelurahan Sumbersari Okta Suci Jayanti; Yulita Zanaria; Nedi Hendri; Dimas Bagus Editya
Jurnal Akuntansi AKTIVA Vol. 4 No. 2 (2023): OKTOBER
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v4i2.4963

Abstract

Penelitian ini adalah penelitian kuantitatif. Dengan jenis penelitian explanatory survey. Teknik penentuan sampelnya adalah simple random sampling dengan menggunakan rumus slovin sebagai penentuan sampel yang digunakan dari populasi sebanyak 128 UMKM, sebanyak 56 UMKM yang dijadikan sampel penelitian. Sebagai alat ukur digunakan 60 item kuisioner dengan pengukuran skala likert dan dianalisis menggunakan regresi linier berganda. Metode pengumpulan data dengan observasi, wawancara, angket dan dokumentasi. Hasil penelitian menggunakan uji t (parsial) menunjukan nilai negatif dari pengaruh tingkat pendidikan terhadap penyusunan laporan keuangan yaitu thitung>ttabel (-0,315>1,675), nilai positif dari pengaruh pemahaman akuntansi terhadap penyusunan laporan keuangan yaitu thitung>ttabel (4,361>1,675), dan nilai positif dari pelatihan penyusunan laporan keuangan terhadap penyusunan laporan keuangan yaitu thitung>ttabel (3,156>1,675). Sedangkan pada uji f (simultan) menunjukan nilai dari pengaruh tingkat pendidikan, pemahaman akuntansi dan pelatihan penyusunan laporan keuangan secara simultan terhadap penyusunan laporan keuangan yaitu fhitung > ftabel (45,144 > 2,56). Dari perhitungan nilai R square kemampuan variabel bebas dalam menjelaskan varians dari variabel terikat adalah sebesar 72,3%, yang artinya terdapat 27,7% varians variabel terikat dijelaskan oleh faktor lain yang tidak diteliti.
ANALISIS SISTEM AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA KSPPS BINA UMAT MADANI Farhan Dwi Prastowo; Nedi Hendri; Muhammad Ridho Al Amin; Dimas Bagus Editya
Jurnal Akuntansi AKTIVA Vol. 5 No. 1 (2024): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v5i1.5705

Abstract

Penelitian ini bertujuan untuk mengetahui (1) Sistem Akuntansi Penerimaan Kas pada KSPPS Bina Umat Madani, (2) Sistem Akuntansi Pengeluaran Kas pada KSPPS Bina Umat Madani. Data dikumpulkan dengan cara wawancara dan pencatatan dokumen, dan dianalisis menggunakan analisis studi kasus dengan pendekatan induktif. Subjek penelitian adalah Koperasi Simpan Pinjam dan Pembiayaan Syariah, dan Objek penelitian adalah sistem penerimaan dan pengeluaran kas untuk pencairan pembiayaan nasabah. Hasil penelitian menyimpulkan bahwa sistem akuntansi penerimaan kas dari produk KSPPS Bina Umat Madani adalah sistem penerimaan kas dari produk jasa yang disetorkan setiap hari. Serta sistem akuntansi pengeluaran kas untuk pencairan pembiayaan nasabah KSPPS Bina Umat Madani
Harga Jual Keripik Rohaya: Analisis Biaya Produksi dan Distribusi Raden Arum Setio Adi Ningrat; Nedi Hendri; Gustin Padwa Sari
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i2.11908

Abstract

This study aims to determine the cost of chip production and to analyze the calculation of production costs and distribution costs in determining the selling price of chip products using the cost of product method. The research method used is a quantitative approach. The instrument in this study uses data from the Rohaya mother's chip factory and the results of interviews that have been conducted with factory owners and factory workers. The results of the study show that the calculation of the cost of production carried out by MSMEs at the Ibu Rohaya Chip Factory still uses a simple method. This study uses the cost of product method to make the cost of production information more accurate. Based on the comparison of the calculation of the cost of production and distribution costs using the company method and the cost of product method, the value of the cost of production produced has a considerable difference. This happens because business owners do not know how to calculate the cost of production properly and correctly, that is, they do not include costs correctly in the calculation of the cost of production.
Pemberdayaan Guru MTs, MI, RA Islamiyah Lampung Barat Melalui Pelatihan Pemanfaatan AI dan Pendekatan Jelajah Alam Sekitar (JAS) Achyani Achyani; Purwiro Harjati; Nyoto Suseno; Nedi Hendri; Fenny Theresia
SINAR SANG SURYA Vol 10 No 1 (2026): Januari 2026
Publisher : UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/sss.v10i1.4560

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kompetensi guru di MTs Islamiyah Lampung Barat melalui dua topik utama, yaitu pemanfaatan Artificial Intelligence (AI) dalam penyusunan perangkat pembelajaran serta rekonstruksi fakta lapangan menjadi materi ajar berbasis Jelajah Alam Sekitar (JAS). Metode pelaksanaan berupa In House Training (IHT) yang diikuti oleh 21 guru MI, MTs, dan RA di Kecamatan Suoh. Hasil kegiatan menunjukkan adanya peningkatan kompetensi guru, ditandai dengan kenaikan rata-rata nilai pre-test (6,89) menjadi post-test (7,67) dengan normalized gain sebesar 0,27 (kategori rendah–sedang). Faktor keberhasilan meliputi relevansi materi, praktik langsung, dan kolaborasi antarguru, sedangkan variasi hasil dipengaruhi oleh perbedaan literasi digital dan motivasi peserta. Kegiatan ini memberikan implikasi penting bagi pemberdayaan guru di wilayah pedesaan agar mampu mengintegrasikan teknologi modern dan potensi lokal dalam pembelajaran
Pengaruh Audit Commite, Kualitas Audit, dan Whistleblowing System terhadap Tindakan Pencegahan Fraud Asma Nadia Fathu Rahmah; Nedi Hendri; Ana Septiani
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i1.11149

Abstract

This research aims to determine the influence of the Audit Committee, audit quality, and whistleblowing system on fraud prevention measures in transportation and logistics companies listed on the Indonesia Stock Exchange. This research method uses a quantitative approach, with the population being transportation and logistics companies listed on the Indonesia Stock Exchange, specifically 37 companies, and a sample of 14 companies × 3 periods. The data analysis technique uses descriptive statistical analysis and multiple regression analysis techniques as the main methods. The analysis process involves classical assumption tests and hypothesis tests. Data were processed using SPSS version 26. The results of this study show that the Audit Committee significantly affects Fraud Prevention, Audit Quality significantly affects Fraud Prevention, the Whistleblowing System significantly affects Fraud Prevention, and the Audit Committee, Audit Quality, and Whistleblowing System simultaneously significantly affect Fraud Prevention.
Tunneling Incentive, Debt Covenant, dan Nilai Tukar terhadap Transfer Pricing: Moderasi Ukuran Perusahaan Dian Aprilia Adriani; Nedi Hendri; Ana Septiani
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i1.11154

Abstract

The purpose of this research is to analyze the influence of tunneling incentive, debt covenant, and exchange rate on transfer pricing moderated by company size. This research uses a sample of mining companies listed on the Indonesia Stock Exchange during the years 2021-2023. The number of mining companies that were sampled is 11 companies over 3 (three) years, with a total research sample of 33 financial statements. The method used is purposive sampling. Hypothesis testing in this study uses Structural Equation Modeling (SEM) with the assistance of Partical Least Square (SmartPLS) version 4.0 software. This study shows that tunneling incentive and debt covenant significantly affect the company's decision to engage in transfer pricing, while exchange rate does not affect transfer pricing. Then, the size of the company is able to moderate the tunneling incentive towards transfer pricing. However, the size of the company is unable to moderate the debt covenant and also the exchange rate in the company's decision to engage in transfer pricing.
Analisis Sistem Pengendalian Intern untuk Mendukung Akuntabilitas Keuangan, Tata Kelola dan Teknologi Pemerintahan Daerah Apria Yosa Saputri; Nedi Hendri; Ana Septiani
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i1.11159

Abstract

This study aims to analyze the implementation of the Integrated Government Internal Control System (SPIP-T) in supporting financial accountability, governance, and the use of information technology within the Inspectorate of Metro City. The research was conducted qualitatively using a descriptive method through interviews, documentation, and direct observation. The results show that SPIP-T has contributed to improving the effectiveness of supervision, work process efficiency, and financial reporting. However, several weaknesses were identified, such as budget planning that is not risk-based, misaligned budget allocations for supervision, and human resources whose competencies do not meet the required standards.SPIP-T was also found to be suboptimal in supporting the use of information technology. The study recommends strengthening human resource competencies, utilizing digital technology, and integrating risk-based supervision systems.
Co-Authors Achyani Agus Sutanto Albhi Bhimantara Putra Ali, Karnila Angga Kurniawan Anida Maryana Apria Yosa Saputri Ardiansyah Japlani, Ardiansyah Asma Nadia Fathu Rahmah Astriana Astriana Budi Santoso Darmayanti, Elmira Febri Dian Aprilia Adriani Dimas Bagus Editya Elli Fitriyani Erra Yunikasari Farhan Dwi Prastowo Fenny Theresia Fenny Thresia Fitri Palupi Kusumawati Gustin Padwa Sari, Gustin Padwa Hening Widowati Herni Kurniawati Jawoto Nusantoro Melani Quintania Muhammad Ridho Al Amin Nani Septiana Nawang Intang Sari Nyoto Suseno Okta Suci Jayanti Peti Mei Andari Purwiro Harjati Raden Arum Setio Adi Ningrat Rahmat Fajar Ramdani Sani, Asrul Sapta Prasanti Septiani, Ana Sri Retnaning Rahayu T. Husain Tri Suci Rahayu Yordan Haryono Yulita Zanaria, Yulita