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All Journal Media Mesin: Majalah Teknik Mesin DERIVATIF Akuisisi : Jurnal Akuntansi Turbo : Jurnal Program Studi Teknik Mesin Jurnal Analisis Bisnis Ekonomi Jurnal Bisnis Darmajaya Jurnal Akuntansi AKTIVA Jurnal Manajemen DIVERSIFIKASI Expensive: Jurnal Akuntansi dan Keuangan Journal of Oikonomia
Yulita Zanaria, Yulita
Universitas Muhammadiyah Metro
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mechanical Engineering Social Sciences

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Journal : Jurnal Akuntansi AKTIVA

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ANALISIS PENGELOLAAN MODAL KERJA DALAM RANGKA PENILAIAN PRODUKTIVITAS PERUSAHAAN (Studi pada Pabrik Roti Pelangi Nusantara Kota Metro) Irsa Yolanda; Jawoto Nusantoro; Yulita Zanaria
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 (438.679 KB)

Abstract

The purpose of this study was to analyze working capital management related to company productivity at the Pelangi Nusantara Bakery Factory in Metro City. The method used in this study is a quantitative method with the object of research being the management of working capital and company productivity. The data collection technique uses documentation on reports for 4 years, 2015-2018. The analytical tool used is an analysis of the company's financial statements in the form of analysis of cash turnover, inventory, accounts receivable, working capital, GPM, NPM and productivity ratios. The results of the analysis show that cash turnover and accounts receivable turnover each year are included in the good cash turnover category, while inventory turnover is in the poor category. Gross Profit Margin in good category, Net Profit Margin in good category although not experiencing a significant increase. The productivity ratio tends to remain or not increase due to an increase in the price of raw materials and a decrease in the value of the currency which causes the value of the assets involved to increase.
PENGARUH PENDIDIKAN, UMUR USAHA, OMSET USAHA DAN PENGETAHUAN AKUNTANSI TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA MIKRO, KECIL DAN MENENGAH (Studi UMKM Di Kecamatan Anak Ratu Aji Lampung Tengah) Ayu Laraswati; Yulita Zanaria; Elmira Febri Darmayanti
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 (538.637 KB)

Abstract

This study aims to determine the effect of education, business age, business turnover and accounting knowledge on the use of accounting information in micro, small and medium enterprises in Anak Ratu Aji District, Central Lampung. The method used in this research is the quantitative method. Respondents in the study 56 business owners, micro, small, and medium. The method of collection is by distributing questionnaires. The results showed that education level, business age, business turnover, and accounting knowledge had a positive and significant effect on the use of accounting information systems.
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%.
Pengaruh Modal Usaha, Luas Usaha Dan Profesionalisme Sumber Daya Manusia Terhadap Pendapatan Toko Kebutuhan Primer Pasar Pekalongan Lampung Timur Fera Laras Hati; Yulita Zanaria; Ana Septiani
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.v4i1.3613

Abstract

This study aims to determine the effect of business capital, business size and professionalism of human resources on the income of primary needs stores in Pekalongan market, East Lampung. Data obtained from observations and questionnaires. The population of this study were shops in Pekalongan Market, East Lampung, namely 50 samples of shops consisting of 20 large shops and 30 small shops. The analysis technique used is multiple linear regression analysis. The results of the analysis are then analyzed with the classical assumption test and the F test. The results of this study indicate that business capital, business area and human resource professionalism have a significant effect on the income of primary needs stores in Pekalongan market, East Lampung.
ANALISIS SISTEM PENGENDALIAN INTERNAL PADA SISTEM AKUNTANSI PEMERINTAH: STUDI KASUS PADA DINAS KOMUNIKASI DAN INFORMATIKA KABUPATEN LAMPUNG TIMUR Okta Melinda Sari; Yulita Zanaria; Dimas Bagus Editya
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.v4i1.3621

Abstract

This study aims to find out how the Internal Control System in the Government Accounting System at the Department of Communication and Information, East Lampung Regency. The type of research used is qualitative with descriptive analysis method. Data collection techniques were carried out by means of observations and interviews conducted at government agencies, especially at the Communication and Information Office. Technical analysis using the PIECES analysis method to determine the effectiveness of the government accounting system is to use a compliance test. The results showed that the Government Internal Control System (SPIP) at the Department of Communication and Informatics of East Lampung Regency was running well, because its implementation was in accordance with the elements in the SPIP that had been determined based on PP no. 60 of 2008. The systems and procedures at the Communications and Informatics Service of East Lampung Regency are also quite adequate, supported by competent employees in their fields so that the error rate on control can be overcome. This results in the implementation of tasks not being fully efficient.
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.
Co-Authors Adelia Adelia, Adelia Agung Nugraha, Dhea Mulya Ana Septiani Anas Izzulhaq, Muhammad Andriano, Dendy Angga Kurniawan Angga Kurniawan Angga Kurniawan Anggraini, Astuti Astuti Anis Saputri Anisya Setya Ningrum Ardiansyah Japlani, Ardiansyah Aris Sunyoto Astuti Astuti Anggraini Astuti, Agnes Mei Audry Cahya Ranika Ayu Laraswati Cahya Ranika, Audry Darmayanti, Elmira Febri Dendy Andriano Dimas Bagus Editya Dwi Irawan Erika Aryani Fadli, M. Rafli Fajri, Nur Ulya Fatma Nadia Febri Darmayanti, Elmira Febriyani, Saras Fendi Firmansyah Fera Laras Hati Firmansyah, Fendi Friska Meliyana Fuadah, Luluk Atin Furqoningrum, Destri Gladis Marcellino Gustin Padwa Sari, Gustin Padwa Habiburrahman Habiburrahman, Habiburrahman Hadijah, Umi Hermawan, Ridwan Indra Ifta Arina Rohmatin Irsa Yolanda Iwan Habib Subakti Jawoto Nusantoro Jawoto Nusantoro Jawoto Nusantoro Kemas Ridhuan Khairannisa Khairannisa Khairannisa, Khairannisa Kurniawan, Muhammad Shuhada Laraswati, Ayu Leni Leni Leni LINDA APRILIA Listia Dwi Aisyah Lusi Herawati Lyastyla, Lyastyla MARIA BINTANG Melin Aridhea, Vicky Anjani Meliyana, Friska Muhammad Anas Izzulhaq Mutiara Puri, Rara Nedi Hendri Nedi Hendri Nedi Hendri, Nedi Nulananda, Iqbal Adi Nurhidayah, Siska Okta Melinda Sari Okta Suci Jayanti Oktawidya Tirta , Catur Padwa Sari, Gustin Prasetyawati, Salsabila Mardhiyah Puspita Sari, Sri Putri Handayani Putri, Virra Yulian Qobid, Abdul Qonita, Alya Rahmadanti, Silvi Wahyu Rendy Kurniawan Retnaning Rahayu, sri Retno Setyaningsih Retno Setyaningsih Ridwan Indra Hermawan Rohman, Fatur Rosmalinda, Lica Saketi, Via Dewi Saputri, Anis Saras Febriyani SARI, EKA YUNITA Sari, Yesi Permata Sasmita, Izmi Aren Septiani, Ana Siska Nurhidayah Siti Farida, Nikhen Siti Kholifah, Ulfi Sri Puspita Sari SRI RAHAYU Sri Retnaning Rahayu Sri Retnaning Rahayu Sri Retnaning Rahayu, Sri Retnaning Subakti, Iwan Habib Suyanto Suyanto Suyanto Suyanto Suyanto Suyanto Suyanto Urohmah, Vivi Aulia Virra Yulian Putri Yashinta, Fadilah Yesi Permata Sari Yolanda, Irsa Yolanda, Jenny Yulanda, Deea Yuldriah Agung Tri Wurdiani