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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

Author-ID : 3018196

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mechanical Engineering Social Sciences

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Analisis Implementasi Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (Sak-Emkm) dalam Proses Akuntansi Dan Penyusunan Laporan Keuangan Pada Usaha Mikro Kecil dan Menengah (UMKM) : (Study Kasus Eddy Law Coffee & Barbeque) Linda Aprilia; Nedi Hendri; Yulita Zanaria
Oikonomia Vol 2 No 1 (2024): March
Publisher : Edu Partner Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69747/oikonomia.v2i1.46

Penelitian ini merupakan penelitian deskriptif kualitatif dengan pendekatan studi kasus yang dilakukan di Eddy Law Coffee & Barbeque. Penelitian ini bertujuan untuk menganalisis pengaruh penerapan standar akuntansi keuangan pada entitas mikro kecil dan menengah (SAK EMKM) tentang penyajian laporan keuangan terhadap akuntabilitas usaha Eddy Law Coffee & Barbeque. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah dengan wawancara dan dokumentasi. Analisis data yang digunakan adalah analisis deskriptif kualitatif untuk memperoleh gambaran yang akurat dan sistematis terhadap objek penelitian yang diterapkan pada Eddy Law Coffee & Baberque. Hasil penelitian ini dapat disimpulkan penyajian laporan keuangan Eddy Law Coffee & Barbeque belum sesuai dengan yang dijelaskan dalam SAK EMKM. Eddy Law Coffee & Barbeque belum memperhatikan kewajaran laporan keuangan, belum memperhatikan kriteria pengakuan aset, liabilitas, pendapatan dan beban. Kendala yang dialami dalam penyusunan laporan keuangan Eddy Law Coffee & Barbeque adalah tidak adanya sumber daya manusia yang mempunyai kemampuan dalam menyusun laporan keuangan.

Analisis Faktor-Faktor yang Mempengaruhi Kualitas Informasi dalam Sistem Akuntansi Keuangan di Pemerintah Daerah Kota Metro : (Studi Kasus pada SKPD Pemerintah Kota Metro) Rohman, Fatur; Yulita Zanaria; Ardiansyah Japlani
Oikonomia Vol 2 No 1 (2024): March
Publisher : Edu Partner Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69747/oikonomia.v2i1.48

Penelitian ini untuk menemukan bukti empris pengaruh komitmen organisasi dan kompetensi sumber daya manusia terhadap pemanfaatan teknologi informasi pada satuan kerja perangkat daerah (SKPD) kota metro. Penelitian di lakukan pada satuan kerja perangkat daerah (SKPD) kota metro dengan jumlah sampel 40 orang responden. Pengambilan sampel menggunakan teknik purposive sampling, dan teknik pengambilan data dengan menggunakan kuisioner. Teknik analisis data dengan menggunakan analisis korelasi pearson product moment dan regresi berganda menggunakan aplikasi SPSS. Hasil penelitian menyimpulkan : (1) Komitmen organisasi berpengaruh terhadap kualitas laporan keuangan pemerintah daerah kota metro; (2) Kompetensi sumber daya manusia berpenaruh terhadap kualitas laporan keuangan pemerintah daerah kota metro; (3) Pemanfaatan teknologi informasi berpengaruh terhadap kualitas laporan keuangan pemerintah daerah kota metro.

PENGARUH SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA PERUSAHAAN : STRATEGI BISNIS DAN INOVASI SEBAGAI VARIABEL INTERVENING: (STUDI PADA PERUSAHAAN SEWA GUNA USAHA (LEASING) Agung Nugraha, Dhea Mulya; Nusantoro, Jawoto; Zanaria, Yulita
Expensive: Jurnal Akuntansi dan Keuangan Vol. 1 No. 1 (2022): Januari
Publisher : Universitas Muhammadiyah Metro

Tujuan dari penelitian ini adalah untuk menguji pengaruh sistem pengendalian manajemen terhadap kinerja perusahaan : strategi bisnis dan inovasi sebagai variabel intervening. Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif. Objek penelitian ini adalah perusahaan sewa guna usaha (leasing) di Kota Metro. Teknik pengumpulan data adalah dengan menyebar kuisioner. Teknik pengambilan sampel menggunakan purposive sampling. Teknik analisis data pada penelitian ini menggunakan statistik deskriptif, uji asumsi klasik, uji hipotesis dan uji analisis jalur. Data pada penelitian ini diolah menggunakan SPSS versi 20. Hasil penelitian ini menunjukan bahwa: 1) sistem pengendalian manajemen berpengaruh terhadap kinerja perusahaan, 2) sistem pengendalian manajemen berpengaruh terhadap strategi bisnis, 3) strategi bisnis berpengaruh terhadap inovasi, 4) inovasi berpengaruh terhadap kinerja perusahaan, 5) Strategi Bisnis dan Inovasi tidak berpengaruh signifikan dalam memediasi sistem pengendalian manajemen terhadap kinerja perusahaan.

PENGARUH NILAI INTRINSIK PEKERJAAN, REFERENTS DAN GENDER TERHADAP MOTIVASI PEMILIHAN KARIER SEBAGAI AKUNTAN: (STUDI PADA MAHASISWA FAKULTAS EKONOMI DAN BISNIS PRODI AKUNTANSI UNIVERSITAS MUHAMMADIYAH METRO) Yulanda, Deea; Zanaria, Yulita; Rahayu, Sri Retnaning
Expensive: Jurnal Akuntansi dan Keuangan Vol. 1 No. 1 (2022): Januari
Publisher : Universitas Muhammadiyah Metro

Penelitian ini bertujuan Untuk mengetahui Pengaruh Nilai Intrinsik Pekerjaan, Referents dan Gender terhadap Motivasi Pemilihan Karier sebagai Akuntan Pada Mahasiswa Program Studi Akuntansi Universitas Muhammadiyah Kota Metro. Data diperoleh dari hasil kuesioner responden yang berjumlah 92 orang berdasarkan perhitungan rumus slovin. Penelitian ini menggunakan teknik analisis kualitas data, Uji Asumsi Klasik dan Hipotesis. Hasil penelitian menunjukkan bahwa Nilai Intrinsik Pekerjaan, Referents , dan Pertimbangan Pasar pada Profesi Akuntan berpengaruh positif dan signifikan terhadap Motivasi Pemilihan Karier sebagai Akuntan.

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

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

Analisis Efektivitas Sistem Pemrosesan Sertifikat Tanah (Studi Kasus Pada Kantor Pertanahan Kota Metro) Prasetyawati, Salsabila Mardhiyah; Suyanto, Suyanto; Zanaria, Yulita
Expensive: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): Mei
Publisher : Universitas Muhammadiyah Metro

This study aims to determine the procedure for processing land certificates at the Metro City Land Office. The type of research used is interactive quantitative research. The data analysis technique used is using triangulation with the source means comparing and checking back the degree of confidence of an information obtained through time and different tools in qualitative methods. The results showed that the Land Certification Services in Metro City Regency had been running well, these qualities included: Direct evidence, namely continuous socialization, with complete and modern equipment, and the results achieved for three years were 10,207 certified plot of land. Reliability, namely carrying out a fast and thorough service process in accordance with established procedures. Responsiveness, namely responding clearly and quickly to complaints from the community regarding land issues. Assurance is the ability and knowledge of good and transparent Larasita officers in terms of costs for certification. Empathy is a good attitude, courtesy and a little attention from officers to the community using Larasita services. The supporting factors include: regulations, organization, income, abilities and skills, and service facilities. Meanwhile, the inhibiting factor is the lack of public awareness to carry out land certification.

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 Tingkat Pemahaman Akuntansi, Persepsi Karir, Dan Prestasi Akademik Terhadap Niat Untuk Mengambil Sertifikasi Profesi Chartered Accountant (CA) Motivasi Sebagai Variabel Moderasi (Studi Kasus Pada Mahasiswa S1 Akuntansi Di Universitas Muhammadiyah Astuti, Agnes Mei; Zanaria, Yulita; Hendri, Nedi
Expensive: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): Mei
Publisher : Universitas Muhammadiyah Metro

This type of quantitative research uses a comparative causal study, namely analysis, that is directed to investigate cause-and-effect relationships. Data was collected using a questionnaire method and processed using SPSS Statistics 25 with a sample of 55. This study aimed to determine the effect of the level of accounting understanding, career perception, and academic achievement on the intention to take Chartered Accountant (CA) professional certification motivation as a moderating variable. On accounting students at the University of Muhammadiyah Metro. The results showed that (1) the relationship between the level of accounting understanding and the intention to take chartered accountant (CA) professional certification did not have a significant effect (2) career perception significantly influenced the intention to take chartered accountant (CA) professional certification (3) achievement relationship. There is no significant effect on the academic intention to take chartered accountant (CA) professional certification (4) motivation can moderate the relationship between the level of accounting understanding and intention to take chartered accountant (CA) professional certification (5) motivation can moderate the relationship between career perception and intention to take chartered accountant (CA) professional certification (6) motivation can moderate the relationship between academic achievement and intention to take chartered accountant (CA) professional certification.

Pengaruh Stabilitas Keuangan Dan Pengawasan Dewan Komisaris Independen Terhadap Fraudulent Financial Statement Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Melin Aridhea, Vicky Anjani; Zanaria, Yulita; Sari, Gustin Padwa
Expensive: Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v1i3.3243

Many factors cause fraudulent financial statements, including financial stability and ineffective supervision. The purpose of this study is to determine the effect of financial stability and supervision of the Board of Independent Commissioners on Fraudulent Financial Statements in mining companies listed on the Indonesia Stock Exchange. This research method is quantitative research which takes place on the Indonesia Stock Exchange. Collecting data through library research by searching for company financial statement data on the website www.idx.com which is the official website of the IDX. The data analysis technique in this study uses multiple linear regression with the help of the eviews 10 application. Based on the results of the study, it can be concluded as follows: Financial stability partially has a negative effect on fraudulent financial reporting in mining companies on the Indonesia Stock Exchange. The supervision of the Independent Board of Commissioners partially does not have a positive effect on fraudulent financial reporting in mining companies on the Indonesia Stock Exchange.

Pengaruh Penerapan Prinsip Akuntansi, Ukuran Perusahaan Dan Leverage Terhadap Earnings Response Coeficient Pada Perusahaan Manufaktur Di BEI Nulananda, Iqbal Adi; Zanaria, Yulita; Rahayu, Sri Retnaning
Expensive: Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v1i3.3246

This study aims to determine: (1) The effect of knowing Accounting Principles (2) The effect of knowing the effect of company size. (3) The effect of knowing the effect of Leverage on (ERC), and (4) The effect of knowing the effect of Accounting Principles, company size and Leverage together on the Earnings Response Coefficient (ERC) on Manufacturing Companies on the IDX in 2021 Sampling of 68 with the technique of collecting research data is done through purposive sampling. The research data was obtained using the EVIEWS software in 2012. The data analysis technique used analysis techniques and hypothesis testing. The results of this study indicate that: (1) Accounting Principles have a negative and insignificant effect, (2) Company size has a positive and significant effect. (3) Leverage has a negative and significant effect, and (4) Accounting Principles, Company Size, and Leverage together have an effect on Earnings Response Coeficient on Non-Financial Companies listed on the IDX

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

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