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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

Author-ID : 301727

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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Analisis Pengendalian Persediaan Barang Dagang (Inventory) Dan Harga Pada Keputusan Pembelian Air Minum Dalam Kemasan (Amdk) Merek Isqo PT Metro Surya Inovasi (PT Mesva) Di Kota Metro Lampung Ruswanti, Lilis; Nusantoro, Jawoto; Kurniawan, Angga
Expensive: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): Mei
Publisher : Universitas Muhammadiyah Metro

This research is a qualitative research with a qualitative descriptive method. This study took 1 respondent from the warehousing staff of PT Metro Surya Innovation as a provider of information about the company's merchandise inventory and 6 large outlets selling Isqo brand bottled drinking water as a provider of price information on purchasing decisions for isqo brand bottled drinking water. Data collection techniques using observation, interviews, and documentation. Based on the results of the analysis and assessment in this study, it shows that in the period August-December 2021, the EOQ/KPE method is 999 units/box with a repurchase frequency of 14 times. Safety stock is 95 units/box and ROP/TPK 190 units, the maximum inventory of goods at the company that must be maintained is 1,094 per day. Based on the comparison results if the merchandise control method is carried out using the EOQ/KPE method, the company can increase efficiency and provide benefits to the company with a cost difference of Rp. 7,281,281. The results show that by using the EOQ/KPE method, the company can precisely determine the safety stock so as to minimize the occurrence of shortages of goods and can also determine the ROP/TPK to avoid delays in ordering and delivery of goods to the customer.

Pengaruh Transaksi Online (E-Commerce), Modal Usaha Dan Penggunaan Sistem Informasi Akuntansi Terhadap Pendapatan UMKM Di Kecamatan Metro Barat Urohmah, Vivi Aulia; Zanaria, Yulita; Kurniawan, Angga
Expensive: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): Mei
Publisher : Universitas Muhammadiyah Metro

This study aimed to examine the effect of online transactions (E-commerce), business capital, and the use of accounting information systems on UMKM income in West Metro District. The type of research used in this study was explanatory with a quantitative approach. The subjects of this research were UMKM actors in West Metro District with a total of 95 respondents. From these tests it can be concluded that: Online Transactions (E- commerce) had a positive effect on UMKM income in West Metro District, Business Capital had a positive effect on UMKM income in West Metro District, the use of Accounting Information Systems had a positive effect on UMKM income in West Metro District. For the public or the public, the results of this study were expected to increase public knowledge about the effect of Online Transactions (E-commerce), Business Capital, and the use of accounting information systems on UMKM income in West Metro District. So that the community, especially UMKM actors, can know clearly about the income of UMKM.

Pengaruh Sistem Informasi Akuntansi, Sistem Pengendalian Internal Terhadap Kinerja Karyawan Dengan Insentif Karyawan Sebagai Variabel Moderasi Sundari, Evi; Hendri, Nedi; Kurniawan, Angga
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i1.3671

This study aims to analyze the Effect of Accounting Information Systems 1; and Internal Control System 2; Against Employee Performance with Employee Incentives 3; As a Moderating Variable at BMT Satria Nuban Muamalah. The type of research used in this study is quantitative with a descriptive approach, in this study researchers used primary data through questionnaires and the population in this study amounted to 25 employees, then the sampling technique in this research used purposive sampling. The research data used SPSS version 26 software. The results of this study indicate that the Accounting Information System has a positive and significant effect on employee performance, the Internal Control System has no effect on employee performance, and employee incentives moderate the accounting information system on employee performance, and employee incentives moderate the internal control system on employee performance at BMT Satria Nuban Muamalah.

Analisis Peranan Sistem Informasi Akuntansi Pembelian Tunai Dan Penjualan Tunai Dalam Pengendalian Persediaan Barang Dagang Pada Toko Salah Parkir Metro Saputra, Andri; Nusantoro, Jawoto; Kurniawan, Angga
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i1.3673

This type of research is field research with a qualitative descriptive approach. The data collection tools in this study are observation, interviews and documentation. The data analysis technique is through the process of data collection, data reduction, data presentation, and drawing conclusions. Based on the results of the study, it can be concluded that the implementation of an accounting information system for cash purchases and cash sales at the Metro Salah Parkir Stores is already computerized. This can be seen from the elements of cash purchases at Metro Salah Parkir Stores, namely: Related functions are the Purchasing Function and Receiving Function, Warehouse Function and Accounting Function. The role of the accounting information system for cash purchases and cash sales in controlling merchandise inventory at the Metro Salah Parkir Stores is in accordance with the internal control components. But there are still a number of problems including excess or shortage between the goods ordered and the goods that have been sent to the Metro Salah Parkir Stores.

Pengaruh Kemudahan Penggunaan Teknologi, Kualitas Pelayanan Dan Kepercayaan Terhadap Minat Konsumen Dalam Penggunaan Aplikasi Kasir Ayo SRC Kurniawati, Rina; Hendri, Nedi; Kurniawan, Angga
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 2 (2023): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i2.3870

This study aims to analyze the ease of use of technology (1), quality of service (2), and trust (3) on consumer interest in using the Kasir Ayo SRC application (Case Study of SRC Wariston Semuli jaya). The population in this research is 135 respondents. The sampling technique in this research used several respondent criteria so as to obtain a sample of 143 respondents. The data in this study used SPSS version 25 with multiple linear regression analysis testing. The results of this study indicate that the Ease of Use of Technology, Quality of Service and Trust partially or simultaneously influence Consumer Interest in Using the Ayo SRC Cashier Application (Case Study of SRC Wariston Semuli jaya)

Pengaruh Penerapan Efektivitas Dan Kepercayaan Atas Sistem Informasi Akuntansi, Pemanfaatan Teknologi Dan Kompensasi Sumber Daya Manusia Terhadap Kinerja Karyawan Bank BRI Lampung Tengah Leni, Leni; Zanaria, Yulita; Kurniawan, Angga
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 3 (2023): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i3.4756

This study aims to determine the effect of implementating effectiveness and trust in accounting information systems, technology utilization and human resource compensation on employee performance at Bank BRI, Central Lampung. This type of research is quantitative research. The instruments used in this study were questionnaires and observations. The data analysis technique performed is using multiple regression analysis. The results of the study show that the Effectiveness of SIA Implementating has a positive and significant impact on employee performance. SIA trust has a positive and significant influence on employee performance. The use of technology has a positive and significant impact on employee performance. Compensation has a positive and significant impact on employee performance

Pengaruh Kepercayaan Teknologi Sistem Informasi Akuntansi Dan Kepuasan Pengguna terhadap Kinerja Individual Latuz Zaroh, Evi; suyanto, suyanto; Kurniawan, Angga
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i2.6404

This study aims to examine the effect of Accounting Information System Technology Trust and User Satisfaction on Individual Performance (Case Study of Employees at the Metro City Regional Financial and Asset Management Agency Office). This research uses the Technology Acceptance Model (TAM) theory. This research method uses non-probability sampling method with purposive sampling technique. The number of samples used in thus study were 59 respondents with the criteria of employees at the criteria of employees at the Metro City Regional Financial and Asset Management Agency office who were familiar with the Accounting Information Technology System. The tool to be used for data analysis is multiple linear regression analysis. The results of this study indicate that: (1) Technology Trust in Accounting Information System has a positive effect on individual performance. (2) User Satisfaction has a positive effect on individual performance. (3) Together, the variables of Accounting Information System Technology Trust and User Satisfaction simultaneously have a positive effect on Individual Performance at the Metro City Regional Finacial and Asset Management Agency.

Penentuan HPP Dengan Implementasi Job Order Costing Method Dalam Menentukan Harga Jual Produksi Fadli, M. Rafli; Zanaria, Yulita; Kurniawan, Angga
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i2.6656

This study aims to determine the cost of production by implementing the Job Order Costing Method in determining the selling price of production (Study on K21 Clothing Convection Umkm Kotabumi Lampung Kota Bumi Lampung). This type of research is descriptive qualitative research. The instruments used in this research were interviews and observations. The data analysis techniques used are data reduction, data presentation and conclusions. The research results show that the calculation of the company's cost of production using the job order costing method has a difference. Calculation of the cost of production using the job order costing method is more accurate than company calculations because in this method the total production costs are grouped into three parts, namely raw material costs, labor costs and factory overhead costs to be charged to production costs to find the cost of goods sold. real production which also functions to determine the selling price of the product.

PENGARUH LITERASI KEUANGAN, ORIENTASI PASAR DAN INOVASI PRODUK TERHADAP KINERJA UMKM PADA PELAKU USAHA KULINER DI KOTA METRO Galia Intan Suri Mahardika; Angga Kurniawan; Elmira Febri Darmayanti
RISTANSI: Riset Akuntansi Vol. 4 No. 1 (2023): RISTANSI: Riset Akuntansi, Volume 4, Nomor 1, Juni 2023
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v4i1.1723

This study aimed at analyzing financial literacy (1), market orientation (2), and product innovation (3) on the performance of small and medium enterprises (SMEs) in culinary business actors in Metro City. This type of research used quantitative research method. The data used in this research were primary data, data collection were distributed through questionnaires to culinary business actors as many as 980 respondents. The sampling technique in this study was in slovin formula and the research sample criteria in order to obtain a research sample was 98 respondents. The results showed that financial literacy had a positive and significant effects on small and medium enterprise (SME) performance, market orientation had a positive and significant effect on SME performance, and product innovation had a positive and significant effect on SME performance. Then, in the F test (model test) the results showed that financial literacy, market orientation and product innovation had positive effects on the performance of SMEs in culinary businesses in Metro City.

Pengaruh Literasi Keuangan, Kemampuan Manajerial Dan Peran Financial Technology (Fintech) Payment Terhadap Kinerja UMKM Chita Sari, Dewi; Suyanto, Suyanto; Kurniawan, Angga
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 3 (2024): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i3.7434

This study aims to determine the Effect of Financial Literacy, Managerial Ability and the Role of Financial Technology (fintech) Payment on the Performance of Culinary MSMEs in Metro City. The type of research used in this study is quantitative. This study uses primary data through questionnaires, and the population used in this study amounted to 1080. The sampling technique in this study was reduced by using purposive sampling according to the characteristics determined by the researcher; the sample taken in this study was 100 respondents. The result of this study indicat that financial Literacy Influences the performance of culinary MSMEs, Managerial Skills affect performance of culinary MSMEs, and the role of financial technology (fintech) payment affect performance of culinary MSMEs Taken Together the variable. The results of this study indicate that financial literacy, managerial ability, and the role of financial technology (fintech) payment affect the performance of culinary MSMEs in Metro City

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

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