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Pengaruh Financial Knowledge, Financial Awareness, Financial Experience, Pendapatan Dan Financial Technology Terhadap Personal Finansial Planning Generasi Z Di Kota Metro Puspita Sari, Sri; Zanaria, Yulita; Febri Darmayanti, Elmira
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.v3i3.7313

Abstract

This study aimed to analyze the effect of Financial Knowledge, Financial Awareness, Financial Experience, Income, and Financial Technology on Personal Financial Planning of Generation Z in Metro City. The population in this study were generation Z in Metro city which were in the productive age category, namely 15-28 years old. The sampling technique in this study used purposive sampling technique using the Slovin formula so that a sample of 100 respondents were obtained. The data were analyzed using multiple linear regression analysis methods. The results showed that Financial Knowledge (X1), Financial Awareness (X2), Income (X4), and Financial Technology (X5) affected the Personal Financial Planning of generation Z in Metro City. While Financial Experience (X3) had no effect on Personal Financial Planning Generation Z in Metro city
Analisis Penerapan Akuntansi Di Dinas Perumahan Rakyat Dan Kawasan Permukiman Kota Metro Siti Kholifah, Ulfi; Zanaria, Yulita; Nusantoro, Jawoto
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.v3i3.7315

Abstract

This research aims to determine the suitability of the application of accounting in the Metro City Public Housing and Residential Area Service. The type of research used is a qualitative descriptive method. The instruments used in this research are interviews and observations. Data analysis was carried out using the Miles and Huberman model. The research results show that the application of accounting in the Metro City Public Housing and Residential Area Service is not in accordance with Generally Applicable Accounting Principles. The accounting process carried out by the Metro City Perkim Service starts with all cash disbursement and cash receipt transactions which are recorded first in the General Cash Book (BKU). Document all transactions that occur and then journalize them. Transactions that cause cash disbursements are recorded in the cash disbursement journal and vice versa. It's just that the Department does not print out the journaling process and only makes it according to a computerized system.
Pengaruh Pemberian Modal Kerja, Tanggung Renteng Dan Literasi Keuangan Terhadap Keberlangsungan Usaha Mikro, Kecil, dan Menengah Siti Farida, Nikhen; Zanaria, Yulita; Padwa Sari, Gustin
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.v3i3.7317

Abstract

This research is a quantitative study with a quantitative descriptive method that aims to provide empirical evidence of the effect of providing working capital, joint responsibility and financial literacy on the sustainability of micro, small and medium enterprises. The population used in this study were all BTPN Syariah micro credit loan customers in Seputih Mataram District. Determination of the sample using purposive sampling method by obtaining the number of observations as many as 65 customers. Data processing in this study used SPSS version 25 calculation tools with data analysis techniques used descriptive statistics, classical assumption tests, hypothesis testing and statistical hypothesis testing. The results showed that working capital and financial literacy influenced the sustainability of micro, small and medium enterprises of BTPN Syariah customers in Seputih Mataram District, Central Lampung. Meanwhile, joint responsibility has no effect on the sustainability of micro, small and medium enterprises of BTPN Syariah customers in Seputih Mataram District, Central Lampung
Pengaruh Pemahaman Akuntansi Perpajakan Terhadap Hasil Belajar Mahasiswa Jurusan Akuntansi Universitas Muhammadiyah Metro Dengan Motivasi Belajar Sebagai Variabel Moderasi Yashinta, Fadilah; Zanaria, Yulita; Septiani, Ana
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.v3i3.7320

Abstract

This research aims to determine the effect of understanding tax accounting on the learning outcomes of students majoring in accounting at Muhammadiyah Metro University with learning motivation as a moderating variable. The type of research used is quantitative research with a descriptive approach. The instrument used in this research is a questionnaire. Data analysis was carried out namely Moderated Regression Analysis (MRA). The research results show that Understanding Tax Accounting influences the learning outcomes of Accounting Department Students at Muhammadiyah Metro University. Learning motivation moderates the relationship between Understanding Tax Accounting and learning outcomes for students majoring in Accounting, Muhammadiyah Metro University
Pengaruh Retribusi Daerah Terhadap Pendapatan Asli Daerah Kota Metro Lyastyla, Lyastyla; Zanaria, Yulita; Febri Darmayanti, Elmira
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.v3i3.7455

Abstract

This research aims to determine the contribution of regional levies and the level of effectiveness of regional levies in increasing Metro City's original regional income for 2020-2022. The type of research used is verification research. This research uses an explanatory survey research method. The instruments used in this research were interviews and observations. The data analysis carried out is Contribution Analysis and tax growth rate analysis. Contribution analysis is an analytical tool used to find out how much contribution can be made from Regional Distribution to Metro City's original regional income. The research results show that the level of effectiveness of Metro City Regional Distribution collection management during the 2020-2022 period can be said to be effective. The higher the effectiveness ratio, the better the regional distribution collection picture. Average contribution of Regional Distribution to Metro City Regional Original Income for the 2020-2022 period. This figure shows that the contribution of Regional Distribution to Original Regional Income is still not good.
Analisis Faktor-Faktor Penyebab Piutang Tak Tertagih Dan Upaya Penanggulangan Serta Penyelesaiannya Pada PT BPR Tataarta Swadaya Kota Gajah Adelia, Adelia; Zanaria, Yulita; Padwa Sari, Gustin
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 1 (2025): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i1.8385

Abstract

This study aims to determine the internal factors, external factors causing bad debts and efforts to resolve them at PT. BPR Tataarta Swadaya Kota Gajah. The type of research used is descriptive qualitative research. The instruments used in this study are interviews and observations. Data analysis was carried out using the Miles and Huberman data analysis model. The results of the study indicate that internal factors are factors originating from within the company (BPR Tataarta Swadaya Kota Gajah as the creditor are: Weak credit administration system, Weak credit information system and Deviations in the implementation of credit granting procedures External factors causing bad debts are factors originating from outside the company in this case are Fostered Partners who receive capital loans from BPR Tataarta Swadaya Kota Gajah consisting of Fostered Partners experiencing a decline in economic conditions, Debtor business failure and Debtors running away.
Analisis Penerapan Akuntansi Pertanggungjawaban Habiburrahman, Habiburrahman; Zanaria, Yulita; Nusantoro, Jawoto
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 1 (2025): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i1.8440

Abstract

This research aims to analyze the implementation of responsibility accounting at RSU Muhammadiyah Metro. Responsibility accounting is an accounting system that recognizes various responsibility centers within an organization, assigning specific revenues and costs to each responsible center. This research uses primary and secondary data collected through observation, interviews, and documentation. The results of the research show that RSU Muhammadiyah Metro has implemented responsibility accounting well, characterized by the existence of a clear organizational structure, budget preparation, separation of controlled and uncontrolled costs, and account code classification. Financial performance evaluation shows that the RSU Muhammadiyah Metro cost center is efficient in 2020 but inefficient in 2021. Meanwhile, the revenue center shows efficiency from 2020 to 2021 with profitable results. The advice given is that RSU Muhammadiyah Metro needs to carry out analysis and correction of unprofitable differences so that it can increase the effectiveness of cost management and encourage the success of hospital operations
Pengaruh Kepatuhan Pelaporan Keuangan dan Whistleblowing terhadap Pencegahan Kecurangan Qobid, Abdul; Zanaria, Yulita; Padwa Sari, Gustin
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 1 (2025): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i1.8462

Abstract

This study aims to determine the effect of Financial Reporting Compliance and Whistleblowing on fraud prevention at PT BPR Lipat Ganda East Lampung. The type of research used in this study is quantitative research. This study uses a sampling technique in the form of purposive sampling. This study uses primary data through questionnaires, and the population in this study are employees of PT BPR Lipat Ganda East Lampung, totaling 30 employees. The data in this study were analyzed using the IBM SPSS 25 program. The results of this study indicate that Financial Reporting Compliance has a positive effect on Fraud Prevention, Whistleblowing has a positive effect on Fraud Prevention, and Financial Reporting Compliance and Whistleblowing simultaneously have a positive effect on Fraud Prevention at PT BPR Lipat Ganda East Lampung
Analisis Komposisi Giro, Tabungan dan Deposito Terhadap Profitabilitas Perusahaan Oktawidya Tirta , Catur; Zanaria, Yulita; Padwa Sari, Gustin
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 1 (2025): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i1.8517

Abstract

This study aims to analyze the composition of current accounts, savings and deposits on profitability at PT. Bank Cipta Dana Mulia. Data analysis is done by Miles and Huberman Model Analysis. The results of the study indicate that the relatively low interest rate of current accounts and the contribution to the composition of third party funds as a whole so far, provide confidence that current accounts have an influence on achieving net interest income and the greater the current accounts that are successfully collected, the greater the contribution to achieving net interest income. Savings funds have an influence, although not too large, on achieving profit. However, the risk of liquidity needs from these savings funds is also relatively large because the fluctuation of funds from these savings funds is relatively very high in line with the ease and facilities of withdrawal and for that it is necessary to maintain its liquidity needs. The relatively high interest rate of deposit funds and the contribution to the composition of third party funds as a whole so far, it can be concluded that deposit funds have a fairly large influence on achieving net interest income
Studi Penerapan PSAK 102 dalam Pembiayaan Murabahah di BPRS Metro Madani Kota Metro Anisya Setya Ningrum; Yulita Zanaria; Sri Retnaning Rahayu
Oikonomia Vol 1 No 2 (2023): September
Publisher : Edu Partner Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69747/oikonomia.v1i2.105

Abstract

BPRS Metro Madani merupakan salah satu perbankan syariah yang menyediakan fasilitas pembiayaan murabahah kepada nasabah. Fasilitas pembiayaan murabahah yang disediakan oleh BPRS Metro Madani meliputi pembiayaan produktif dan konsumtif. Pembiayaan produktif diberikan untuk menambah modal usaha atau modal kerja, seperti dalam bidang agrobisnis atau properti. Sementara pembiayaan konsumtif dapat diberikan untuk membiayai pembelian rumah, kendaraan, kepemilikan ruko dan hal-hal serupa. Penelitian ini difokuskan pada tujuan menganalisis penerapan Pernyataan Standar Akuntansi Keuangan (PSAK) No. 102 dalam pembiayaan murabahah. Metode analisis penelitian ini adalah  metode kualitatif dengan menggunakan cara berfikir induktif. Teknik pengumpulan data yang digunakan meliputi wawancara, observasi, dan dokumentasi. Berdasarkan hasil penelitian, analisis pembiayaan murabahah pada PT.BPRS Metro Madani Kota Metro telah menunjukkan kesesuaian yang signifikan dengan PSAK 102. Namun, implementasi PSAK 102 oleh PT.BPRS Metro Madani Kota Metro belum sepenuhnya optimal. PT.BPRS Metro Madani Kota Metro saat ini hanya menerapkan pembiayaan murabahah berdasarkan pesanan saja dan tanpa memberlakukan denda seperti yang tertera pada PSAK No.102. Dalam PSAK No.102 pembiayaan murabahah bisa dilakukan berdasarkan pesanan maupun tanpa pesanan, serta memberlakukan denda kepada pembeli yang lalai dalam membayarkan kewajibannya. Di PT.BPRS Metro Madani Kota Metro, hanya penerapan pembiayaan murabahah berdasarkan pesanan saja, sementara penerapan denda tidak diakui. Namun, sebagai alternatif, bank ini memberlakukan infaq seikhlasnya kepada nasabah sebagai kompensasi, meskipun jumlahnya tidak ditentukan. BPRS Metro Madani is one of the Islamic banks that provides murabahah financing facilities to customers. Murabahah financing facilities provided by BPRS Metro Madani include productive and consumptive financing. Productive financing is provided to increase business capital or working capital, such as in the fields of agribusiness or property. While consumptive financing can be provided to finance the purchase of a house, vehicle, shophouse ownership and similar things. This study focuses on the purpose of analyzing the application of Financial Accounting Standards Statement (PSAK) No. 102 in murabahah financing. The analysis method of this study is a qualitative method using inductive thinking. Data collection techniques used include interviews, observations, and documentation. Based on the results of the study, the analysis of murabahah financing at PT. BPRS Metro Madani Kota Metro has shown significant conformity with PSAK 102. However, the implementation of PSAK 102 by PT. BPRS Metro Madani Kota Metro has not been fully optimal. PT. BPRS Metro Madani Kota Metro currently only applies murabahah financing based on orders and without imposing fines as stated in PSAK No. 102. In PSAK No.102, murabahah financing can be done based on orders or without orders, and imposes fines on buyers who are negligent in paying their obligations. At PT. BPRS Metro Madani Kota Metro, only the application of murabahah financing is based on orders, while the application of fines is not recognized. However, as an alternative, this bank applies infaq as much as possible to customers as compensation, although the amount is not specified.
Co-Authors Adelia Adelia, Adelia Agung Nugraha, Dhea Mulya Anas Izzulhaq, Muhammad Andriano, Dendy Angga Kurniawan Angga Kurniawan Angga Kurniawan Anggraini, Astuti Astuti 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 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 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