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All Journal DERIVATIF Akuisisi : Jurnal Akuntansi Prosiding Seminar Nasional Darmajaya Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Akuntansi AKTIVA Riset Akuntansi (RISTANSI) Expensive: Jurnal Akuntansi dan Keuangan Journal of Community Service (Abdisci)
Angga Kurniawan
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Physics Social Sciences Other

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PENGARUH LINGKUNGAN SOSIAL, EKSPEKTASI PENDAPATAN DAN EFIKASI DIRI TERHADAP KEPUTUSAN BERWIRAUSAHA BUDIDAYA TANAMAN HIAS (Studi Kasus di Desa Pujoasri II Kecamatan Trimurjo Kabupaten Lampung Tengah) Saras Febriyani; Yulita Zanaria; Angga Kurniawan
Jurnal Akuntansi AKTIVA Vol 2 No 2 (2021): OKTOBER
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (576.909 KB)

Abstract

The purpose of this study was to determine the effect of social environmental characteristics, income expectations, and self-efficacy on entrepreneurial decisions for ornamental plant cultivation in Pujoasri II village, Trimurjo sub-district, Central Lampung district. This type of research is a quantitative study with a research population of 50 people who cultivate ornamental plants, and only 33 samples were used. The results of this study indicate that there is an influence of the characteristics of the social environment on the entrepreneurial decision to cultivate ornamental plants and there is no influence of the characteristics of income expectations on the decision to entrepreneurship in the cultivation of ornamental plants. there is an influence of self-efficacy characteristics on the decision to entrepreneurship in ornamental plant cultivation and there is an influence on the characteristics of the social environment, income expectations and self-efficacy simultaneously on the decision to entrepreneurship in ornamental plant cultivation.
ANALISIS KEPUTUSAN PEMBIAYAAN TALANGAN HAJI PADA NASABAH DI PT. BPRS METRO MADANI Nur Fitriyaningsih; Jawoto Nusantoro; Angga Kurniawan
Jurnal Akuntansi AKTIVA Vol 2 No 2 (2021): OKTOBER
Publisher : Universitas Muhammadiyah Metro

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Abstract

This research is a qualitative research that aims to analyze the decision of financing hajj bailouts for customers. This research was conducted at PT BPRS Metro Madani, with data sources consisting of primary data sources. And the secondary data sources that the researchers used came from books, journals and theoretical articles, documents, and photos related to financial reports which discuss the Analysis of Decisions on the Financing of Hajj Bailout for Customers at PT. BPRS Metro Madani". Research Results The process of analyzing the feasibility of financing at BPRS Metro Madani using the analysis of: Character, capacity, capital, collateral, and Sharia compliance Hajj bailout product at PT. BPRS Metro Madani implements a multi-service Ijarah contract to take Ujrah as an advantage.
ANALISIS PERKEMBANGAN COFFEE SHOP SEBAGAI SALAH SATU PERANAN UMKM DI KOTA METRO Erika Aryani; Yulita Zanaria; Angga Kurniawan
Jurnal Akuntansi AKTIVA Vol 3 No 2 (2022): OKTOBER
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v3i2.3039

Abstract

Penelitian ini merupakan penelitian kualitatif dengan metode deskriptif kualitatif yang bertujuan untuk (1) Mengetahui bagaimana karakteristik coffee shop janji jiwa dan coffee et bien yang ada di Kota Metro (2) Menganalisa perkembangan coffee shop janji jiwa dan coffee et bien sebagai salah satu peranan UMKM di Kota Metro. Penelitian ini mengambil 2 orang informan yang terdiri dari pemilik coffee shop janji jiwa dan coffee et bien. Metode pengumpulan data mengunakan teknik wawancara, observasi dan dokumentasi. Teknik analisis data terdiri dari data reduction (reduksi data), data display (penyajian data), dan data conclution drawing/ verifcation. Berdasarkan hasil analisa dan penilaian penelitian ini menunjukan bahwa perkembangan coffee shop janji jiwa dan coffee et bien sebagai salah satu peranan UMKM di Kota Metro sudah cukup baik dengan membuktikan hasil persentse pada kopi janji jiwa sebesar 70% dan coffee et bien 63%.
Pendampingan Membatik dan Digitalisasi Marketing dalam Upaya Peningkatan dan Pengembangan Daya Tarik Wisata Di Desa Banjarrejo Elmira Febri Darmayanti; Fenny Thresia; Dani Anggoro; Sri Retnaninng Rahayu; Angga Kurniawan
SINAR SANG SURYA Vol 6, No 2 (2022): Agustus 2022
Publisher : UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/sss.v6i2.2184

Abstract

ABSTRAK  Sebagian besar penduduk Desa Banjarrejo bekerja sebagai petani, buruh, dan pedagang. Salah satu potensi usaha yang bisa dikembangkan di desa ini adalah bidang kebudayaan. Di bidang kebudayaan, Desa Banjarrejo memiliki beberapa kesenian, diantaranya adalah seni gamelan jawa, seni janeng, seni wayang kulit, serta seni janger, kuda lumping, dan seni batik. Permasalahan utama yang dihadapi yaitu masih perlunya pelestarian seni membatik di Desa Banjarrejo. Selain itu, perlu adanya peningkatan produktivitas ibu-ibu yang ada di Desa Banajrrejo dan remaja putus sekolah serta perlunya pemberdayaan SDM setempat terkait penggunaan digital marketing dalam upaya peningkatan dan pengembangan daya tarik wisata. Adapun solusi untuk menyelesaikan permasalahan tersebut yaitu dilakukan pendampingan membatik dan penggunaan digitalisasi marketing bagi mitra agar masyarakat di Desa Banjarrejo dapat mengasah keterampilan membatik yang nantinya dapat melestarikan seni batik yang mulai luntur akibat era digitalisai. Selain itu, diperlukannnya pendampingan terkait penggunaan digitalisasi sebagai media branding, sharing, serta promosi. Metode yang digunakan dalam pelaksanaan pengabdian ini adalah melakukan praktik langsung (tutorial) kegiatan membatik, diskusi, dan sharing mengenai proses membatik dan digitalisasi marketing. Hasil dari pengabdian ini antara lain masyarakat khususnya ibu-ibu dan remaja putus sekolah di Desa Banjarrejo semakin yakin bahwa seni membatik yang sudah ada dapat dilestarikan dan dijadikan salah satu ciri khas dan daya tarik wisata dari Desa Banjarrejo, selain itu dengan adanya kegiatan digitalisasi lebih memudahkan pelaku usaha untuk memasarkan secara online di platform pilihan sehingga meningkatakan produktivitas dan pendapatan mereka. Kata kunci: branding, digitalisasi marketing, promosi, platform, sharing. ABSTRACT Most of the residents of Banjarrejo Village work as farmers, laborers, and traders. One of the business potentials that can be developed in this village is the field of culture. In the field of culture, Banjarrejo Village has several arts, including Javanese gamelan art, janeng art, shadow puppets, as well as janger art, lumping horses, and batik art. The main problem faced is the need to preserve the art of batik in Banjarrejo Village. In addition, there is a need to increase the productivity of mothers in Banajrrejo Village and dropout teenagers and the need for empowerment of local human resources related to the use of digital marketing in an effort to increase and develop tourist attractions. The solution to solving these problems is batik assistance and the use of marketing digitalization for partners so that the community in Banjarrejo Village can hone batik skills that can be done by batik art which is starting to fade due to the digitalization era. In addition, assistance is needed regarding the use of digitalization as a media for branding, sharing, and promotion. The method used in the implementation of this service is direct practice (tutorial) of batik activities, discussions, and sharing about marketing and digitization. The results of this service include the community, especially mothers and out-of-school teenagers in Banjarrejo Village, who are increasingly convinced that the existing batik art can be preserved and used as one of the characteristics and tourist attractions of Banjarrejo Village, besides that with digitalization activities it is easier business actors to market online on the platform of choice so as to increase their productivity and income. Keywords: branding, digitalization of marketing, promotion, platform, sharing.
Pengaruh Pemahaman Pengantar Akuntansi, Locus Of Control Dan Computer Anxiety Terhadap Hasil Belajar Myob (Mind Your Own Business) Accounting Dewi Setiyaningsih Setiyaningsih; Angga Kurniawan Kurniawan; Elmira Febri Darmayanti Darmayanti
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 8 No. 01 (2023): AKUBIS - Juni - 2023
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v8i01.790

Abstract

The purpose of this study was to analyze the effect of Introductory Understanding of Accounting, Locus of Control, and Computer Anxiety on Learning Outcomes of MYOB (Mind Your Own Business) Accounting in students of the Bachelor of Accounting Study Program at Muhammadiyah Metro University. This type of research uses quantitative research with a population of 268 respondents. The sampling technique in this study used a purposive sampling technique so that 110 respondents were obtained. The results of this study indicated that the Understanding of Introductory Accounting had positive and significant effects on MYOB Learning Outcomes, Locus of Control had positive and significant effects on MYOB Learning Outcomes, and Computer Anxiety showed positive and significant effects on MYOB Learning Outcomes. In the simultaneous test, it was found that the understanding of introductory accounting, Locus of Control and Computer Anxiety jointly yielded positive effect on MYOB Learning Outcomes.
Pengujian Efektivitas dan Kemudahan Penggunaan Financial Technology Terhadap Kinerja UMKM Angga Kurniawan; Suyanto Suyanto; Rizqy Anisa Nuraini
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 2 (2023)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v26i2.858

Abstract

This study was objected to analyze the influence of Effectiveness, and Ease of Using Financial Technology on the Performance of Micro, Small and Medium Enterprises Study on Go-pay Merchants in Metro City. The population in this study was 65 respondents. The sampling technique in this study was Purposive Sampling Technique. Data analysis in this study used SPSS version 22 through multiple linear tests. The results of this study outcame that effectiveness partially or simultaneously influences the performance of micro, small and medium enterprises in the study of Go-pay Marchants in Metro City. But the ease of using Financial Technology did not significantly influence the performance of Micro, Small and Medium Enterprises
Analisis Penerapan Pencatatan Keuangan Berbasis SAK EMKM Pada Usaha Mikro Kecil Menengah (UMKM) Ai Your Lash Beauty Salon Kota Metro Sapta Prasanti; Nedi Hendri; Angga Kurniawan
Jurnal Akuntansi AKTIVA Vol. 4 No. 1 (2023): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v4i1.3615

Abstract

This study aims to determine the Application of SAK EMKM-Based Financial Recording in Micro, Small and Medium Enterprises (MSMEs) Ai Your Lash Beauty Salon Metro City. The data were obtained from the results of written data and salon financial recording reports and interview results. Analysis of the research data was carried out using descriptive analysis. The results of this study indicate that UMKM Ai Your Lash Beauty Salon Kota Metro does not record its business financial statements in accordance with SAK EMKM because there is no supervision from parties who have an interest in the financial reports of MSME stakeholders, namely from the government, related institutions and regulators.
PENGARUH PERUBAHAN LINGKUNGAN TERHADAP KINERJA KARYAWAN PADA BANK SYARIAH INDONESIA KOTA MEDAN Nurliati Hasibuan; Yurmaini Yurmaini; Erliyanti Erliyanti; Angga Kurniawan
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.v4i2.4936

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Perubahan Lingkungan Terhadap Kinerja Karyawan Pada Bank Syariah Indonesia Kota Medan dan Untuk mengetahui besaran pengaruh Perubahan Lingkungan Terhadap Kinerja Karyawan Pada Bank Syariah Indonesia Kota Medan. Penelitian ini merupakan penelitian kuantitatif dan menggunakan data primer melalui penyebaran kuesioner kepada karyawan Bank Syariah Insonesia cabang Medan. Populasi dalam penelitian ini sebanyak 115 responden dengan teknik pengambilan sampel menggunakan purposive random sampling, yaitu pengambilan sampel yang dalam hal ini peneliti menentukan batas-batas subjek yang dijadikan sebagai sampel penelitian, dan sampel yang digunakan adalah berjumlah sebanyak 35 responden Data di proses melalui program Spss 20.0 dengan teknis analisis regresi linier sederhana. Hasil penelitian menunjukkan bahwa: 1) Berdasarkan Uji t-test diatas menunjukkan bahwa nilai signifikansi untuk variabel Perubahan Lingkungan (X) adalah sebesar 0,019<0,05 atau nilai t-hitung 2,463 > t-tabel 1,697, Sehingga dapat dapat disimpulkan bahwa H1 diterima dan H0 ditolak, yang berarti terdapat pengaruh X terhadap Y. 2) Berdasarkan uji F diatas menunjukkan nilai signifikansi untuk pengaruh X terhadap Y secara simultan adalah sebesar 0,019 dan nilai Fhitung 6,064 >Ftabel 4,14 . Sehingga dapat disimpulkan bahwa H1 diterima dan H0 ditolak, yang berarti terdapat pengaruh X secara simultan terhadap Y. 3) Uji Regresi R square diatas menunjukkan nilai R Square adalah sebesar 0,155. Hal ini menunjukkan bahwa pngaruh variabel X secara simultan terhadap Y adalah sebesar 15,5%, sisanya 84,5% dipengaruhi variabel lain diluar model yang tidak diteliti dalam penelitian ini. 4) Dari persamaan regresi diatas dapat disimpulakan bahwa nilai α atau konstanta variabel Perubahan Lingkungan (X) sebesar 15,966. Artinya variabel independen (Perubahan Lingkungan) mempunyai pengaruh terhadap variabel dependen (Kinerja Karyawan) sebesar 15,966% dan memiliki arah positif. Jika terjadi Perubahan Lingkungan Kerja, maka Kinerja Karyawan Bank Syariah Indonesia Cabang Medan juga akan ikut meningkat sebesar 15,966%, dengan asumsi variabel lain kosntan. Dari persamaan regresi diatas dapat disimpulkan bahwa koefisien regresi variabel Perubahan Lingkungan (X) sebesar 0,132. Artinya variabel Perubahan Lingkungan mempunyai pengaruh yang positif terhadap Kinerja Karyawan. Jika terjadi Perubahan Lingkungan Kerja, maka Kinerja Karyawan Bank Syariah Indonesia Cabang Medan juga akan meningkat sebesar 0,132%, dengan asumsi variabel lain kosntan.
STRATEGI PEMASARAN KEDAI KOPI “COFEE ET BIEN” KOTA METRO - LAMPUNG Fitriani, Fitriani; Kurniawan, Angga; Walimah, Siti
Derivatif : Jurnal Manajemen Vol 15, No 1 (2021): April
Publisher : Universitas Muhammadiyah Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jm.v15i1.573

Abstract

Changes in lifestyle and the development of certain types of music also encourage the kind of coffee shop business to grow. The purpose of this study was to see whether the number or the proliferation of new coffee shops operating and providing varied offers and menus could cause sales at Cofee et Bien's shops to increase or decrease. This study uses the IFE matrix calculation, IE matrix, QSP matrix analysis and SWOT analysis. This type of research is a descriptive qualitative research. Coffee et bien has experienced stable sales for 6 consecutive months as well as analysis of the internal and external environment of the shop and the formulation of a business strategy that is always applied to Coffe et bien.Keywords: Marketing Strategic, SWOT, IE Matriks, QSP Matriks
Pengaruh Kesadaran Wajib Pajak, Pemeriksaan Pajak Dan Penagihan Pajak Terhadap Penerimaan Pajak Penghasilan Badan Pada Kantor Pelayanan Pajak (KPP) Pratama Metro Saketi, Via Dewi; Zanaria, Yulita; Kurniawan, Angga
Expensive: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.754 KB) | DOI: 10.24127/exclusive.v1i2.3002

Abstract

This study aims to analyze Taxpayer Awareness (1), Tax Audit (2), Tax Collection (3) on Corporate Income Tax Receipts at the Tax Service Office (KPP) Pratama Metro. The population in this study were 94 respondents.The data collection technique in this study used a saturated sampling. This method is where all the population is sampled. The data in this study used SPSS version 26 with multiple linear regression analysis testing. The results of this study indicate that Taxpayer Awareness, Tax Audit, Tax Collection have partial or simultaneous effect on Corporate Income Tax Receipts at the Tax Service Office (KPP) Pratama Metro
Co-Authors Al Amin, Muhammad Ridho Ana Septiana Anas Izzulhaq, Muhammad Anggun Yuliana Anjani, Lita Aprilia Wahyuningrum Asti, Intan Sri Beni Suhendra Winarso Chita Sari, Dewi Dani Anggoro Darmayanti, Elmira Febri Dewi Setiyaningsih Setiyaningsih Dian Neli Pratiwi Dimas Bagus Editya Editya, Dimas Bagus Elly Lestari Rustiati Elmira Febri Darmayanti Elmira Febri Darmayanti Darmayanti Erika Aryani Erliyanti, Erliyanti Fadli, M. Rafli Febriyani, Saras Feby Amara, Citra Restuadi Fenny Thresia Fitriani Fitriani Fitriyaningsih, Nur Fuadi, Slamet Galia Intan Suri Mahardika Intan Sri Asti Irawan, Daffa Ismaya, Nita Jawoto Nusantoro Jawoto Nusantoro Khairil Anwar Khairil Anwar Latuz Zaroh, Evi Lelawati, Nina Leni Leni Leni Lestari, Nofa Sri Melisa Salsabila Meliyana, Friska Muhammad Ridho Al Amin Muhammadi Ridho Al Amin Nedi Hendri Nedi Hendri, Nedi Ninda Tiara Sondy Nita Ismaya Nofa Sri Lestari Nur Fitriyaningsih Nur Rahman, Zulvie Nur Ruswati, Wahyu Nurlaila, Wahyu Nurliati Hasibuan Oktarina, Dian Putri, Virra Yulian Rahayu, Tri Suci Rina Kurniawati Rizqy Anisa Nuraini RR. Ella Evrita Hestiandari Ruswanti, Lilis Saketi, Via Dewi Salsabila, Melisa Sapta Prasanti Saras Febriyani Septiani, Ana Sheren Viera Suryadi Slamet Fuadi Sri Retnaning Rahayu Sri Retnaning Rahayu, Sri Retnaning Sri Retnaninng Rahayu Sundari, Evi Suyanto Suyanto Suyanto Suyanto Suyanto Suyanto Tri Suci Rahayu Urohmah, Vivi Aulia Virra Yulian Putri Wahyu Nurlaila Wahyuningrum, Aprilia Walimah, Siti Yulita Zanaria, Yulita Yurmaini Yurmaini