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All Journal Jurnal Akuntansi dan Keuangan Akuisisi : Jurnal Akuntansi JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Fokus Manajemen Bisnis Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Jurnal Akuntansi AKTIVA Expensive: Jurnal Akuntansi dan Keuangan Basic and Applied Accounting Research Journal Journal of Oikonomia

Gustin Padwa Sari, Gustin Padwa

Unknown Affiliation

Author-ID : 3178902

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 Energy Environmental Science Mathematics Physics Social Sciences

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ANALISIS DISIPLIN DAN MOTIVASI KERJA KARYAWAN PADA KSP TRI DHARMA ARTHA DI KANTOR PUSAT SEPUTIH RAMAN Ni Kadek Dwi Lestari; Sri Retnaning Rahayu; Gustin Padwa Sari
Jurnal Akuntansi AKTIVA Vol 1 No 1 (2020): APRIL
Publisher : Universitas Muhammadiyah Metro

Karyawan di dalam suatu perusahaan mempunyai peran yang sangat penting bagi kemajuanperusahaannya, karena pada dasarnya karyawan adalah ujung tombak yang menjalankan rodaperusahaan dengan kata lain karyawan adalah sumber kunci bagi perusahaan. Penelitia ini bertujuan untuk mengetahui bagaimana pimpinan memberikan motivasi dan terhadap karyawan pada KSP TriDharma Artha. Metode yang digunakan adalah metode kualitatif. Dari hasil peneltian menujukanbahwa motivasi sangat penting bagi seseorang mengingat motivasi merupakan dorongan atau motifdalam diri individu yang mempengaruhi tingkah laku tertentu, serta usaha menumbuhkembangkankehidupan pribadi yang bersangkutan.

PENGARUH TINGKAT PEMAHAMAN AKUNTANSI, PERSEPSI BIAYA TERHADAP NIAT UNTUK MENGAMBIL SERTIFIKASI PROFESI CHARTERED ACCOUNTANT (CA) DENGAN MOTIVASI SEBAGAI VARIABEL MODERASI Elis Istanti; Jawoto Nusantoro; Gustin Padwa Sari
Jurnal Akuntansi AKTIVA Vol 1 No 2 (2020): OKTOBER
Publisher : Universitas Muhammadiyah Metro

This study aims to examine and analyze the influence of accounting understanding level, cost perceptions ofintentions to take Chartered Accountant (CA) professional certification with motivation as a moderatingvariable. This study uses a quantitative method of associative and verification approaches. The object of thisresearch is the S1 Accounting Study Program students at Muhammadiyah University of Metro. The studypopulation was 406 students. The sampling technique used is purposive sampling, so as to obtain a sample of102 students. Data analysis techniques in this study used descriptive statistics, classic assumption tests,moderated regression analysis, hypothesis testing and coefficient of determination tests. Data were analyzedusing SPSS version 20. The results of this study indicate that: 1) The accounting understanding level did notsignificantly influence the intention to take Chartered Accountant (CA) professional certification, 2) Perceptionof cost had a significant effect on the intention to take Chartered Accountant (CA) profession certification, 3) Motivation was able to moderate the relationship between the level of accounting understanding of intention to take Chartered Accountant (CA) professional certification, 4) Motivation was able to moderate the relationshipof perceived cost to intention to take Chartered Accountant (CA) profession certification.

FAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS MANAGEMENT DISEPUTAR RIGHT ISSUE DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI Rima Melati; Suyanto Suyanto; Gustin Padwa Sari
Jurnal Akuntansi AKTIVA Vol 1 No 2 (2020): OKTOBER
Publisher : Universitas Muhammadiyah Metro

This study aims to analyze the factors that influence earnings management around the right issue,namely (1) information asymmetry, (2) capital structure and (3) financial performance. The objects in this studyare companies listed on the Indonesia Stock Exchange in 2016-2018. The population of this research is 666companies. The sample selection technique used is Purposive Sampling so as to obtain a sample of 37companies that commit rights issues between 2016-2018. This study uses a quantitative approach. Data wereanalyzed by using SPSS version 22. The results of this study indicate that: (1) Information asymmetry has noeffect on earnings management around the rights issue. (2) Capital structure has a negative effect on earningsmanagement around the right issue. (3) Financial performance has a positive effect on earnings managementaround the right issue. (4) Audit quality is able to moderate the information asymmetry relationship to earningsmanagement around the rights issue. (5) Audit quality is able to moderate the relationship of capital structure toearnings management around the right issue. (6) Audit quality is able to moderate the relationship betweenfinancial performance and earnings management around the right issue.

PENGARUH KEPEMILIKAN SAHAM EKSEKUTIF, CEO EDUCATION DAN PERGANTIAN AUDITOR TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN BUMN (STUDI EMPIRIS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BEI) Irvan Sanjaya; Suyanto Suyanto; Gustin Padwa Sari
Jurnal Akuntansi AKTIVA Vol 2 No 1 (2021): APRIL
Publisher : Universitas Muhammadiyah Metro

This study aimed to examine the factors that influenced the fraudulent financial statements of state-owned companies (BUMN) on the Indonesia Stock Exchange. The factors that influenced the fraudulent financial statements of state-owned companies on the Indonesia Stock Exchange were executive share ownership, CEO education and auditor changes. This study used a quantitative approach. The population in this study were 25 state-owned companies in the Indonesia Stock Exchange. The sampling technique used purposive sampling method with certain criteria in order to obtain a sample of 24 state-owned companies. The data in this study were analyzed using the help of IBM SPSS version 25 by testing multiple linear regression analysis. The results of this study indicated that share ownership partially affected the fraudulent financial statements of BUMN companies. Meanwhile, the results of CEO education and replacement of auditors partially had no effect on fraudulent financial statements of BUMN companies. As well as executive share ownership, CEO education and replacement of auditors simultaneously affected the fraud in the financial statements of BUMN companies.

Pengaruh persistensi laba, free cash flow dan komponen-komponen akrual terhadap arus kas dari aktivitas operasi masa depan Dita Saputri; Gustin Padwa Sari
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 2 (2020): Maret
Publisher : Penerbit Goodwood

Purpose: This study aims to find empirical evidence of the influence of variables consisting of earnings persistence, free cash flow and accrual components of cash flows on operating activities in the future. Research methodology: The objects used in this study were manufacturing companies listed on the Indonesia Stock Exchange for 5 years (2013-2017). The study population consisted of 135 manufacturing companies listed on the Indonesia Stock Exchange. The sample selection technique used was purposive sampling, and the sample was 100 companies. Data were analyzed using the EVIEWS 9 program with the panel data regression analysis type. Results: The study finds that earnings persistence, free cash flow and accrual components of changes in account payable partially have a positive effect on cash flows from future operating activities, while the accrual component of changes in trade receivables and the accrual component of inventory changes partially do not have influence on cash flow from operating activities. Limitations: The limitation of this study was that manufacturing companies do not cover all company sectors listed on the Indonesia Stock Exchange. In addition to the data used in the study, only 5 years of annual financial reports were reported by each company to the Indonesia Stock Exchange Contribution: This research can be used by stakeholders, especially investors and creditors to assess the future prospects of a company through variables that have been tested which can affect cash flow from the future production activities by the company. Keywords: Cash flow from operating activities, Earnings persistence, Free cash flow, Accrual components

Asistensi Relawan Pajak Di Masa Pandemi Covid’19 Karnila Ali; Nedi Hendri; Gustin Padwa Sari
SINAR SANG SURYA Vol 7, No 1 (2023): Februari 2023
Publisher : UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/sss.v7i1.2547

ABSTRAK Pada Tahun 2021 Tax Center Univeristas Muhamamdiyah Metro dipercaya oleh Direktorat Jendral Pajak Kantor Wilayah Bengkulu dan Lampung untuk melakukan program “Pelayanan Pendampingan Pelaporan Pajak bagi Wajib Pajak Orang Pribadi kepada Masyarakat Luas”. Keterlibatan pengabdi dalam pelayanan tersebut memotivasi untuk mengetahui lebih lanjut bagaimana Asistensi para Relawan Pajak dan Wajib Pajak Orang Pribadi atas program yang dibuat yang juga menjadi tujuan dari pengabdian ini. Pengabdian ini terdiri dari 20 mahasiswa sebagai Relawan Pajak dan Civitas Akademika Universitas Muhammadiyah Metro yang mendapatkan layanan tersebut. Target yang dicapai melalui kegiatan Program Relawan Pajak Metro melalui Pendampingan Pelaporan SPT Tahunan selama 2 bulan mewujudkan Civitas Akademika dan masyarakat Kota Metro menjadi Wajib Pajak yang patuh dan taat pada peraturan perpajakan dengan melaporkan SPT Tahunan dan mempertanggungjawabkan kewajiban perpajakannya. Pengabdian ini terkait Asistensi Relawan Pajak dalam Pelaporan SPT Tahunan dalam rangka meningkatkan kontribusi Universitas dalam meningkatkan pertumbuhan ekonomi masyarakat dari bidang perpajakan masih sangat jarang, sehingga pengabdian ini menjadi yang pertama dilakukan dan dapat dijadikan sebagai literasi utama untuk penelitian serupa berkaitan dengan kontribusi Universitas bagi masyarakat luas dari sisi perpajakan. Kata Kunci: Relawan Pajak, Lapor SPT Tahunan, Wajib Pajak, Tax Center ABSTRACT In 2021 the Tax Center of the Muhamamdiyah University of Metro was trusted by the Directorate General of Taxes for the Bengkulu and Lampung Regional Offices to carry out the "Tax Reporting Assistance Service for Individual Taxpayers to the wider Community".The involvement of servants in these services motivates them to find out more about the Assistance of Tax Volunteers and Individual Taxpayers for the program that is made which is also the goal of this service. This service consists of 20 students as Tax Volunteers and the Academic Community of Muhammadiyah Metro University who receive these services. The target achieved through the Tax Volunteer Program activities through Assistance in Reporting Annual SPT for 2 months is to realize the Academic Community and the people of Metro City to become taxpayers who are obedient and obedient to tax regulations by reporting Annual SPT and accounting for their tax obligations. This service related to Tax Volunteer Assistance in Annual SPT Reporting in order to increase the contribution of Universities in encouraging community economic growth in terms of taxation is still very rare, so this service is the first to be done and can be used as the main literacy for similar research related to the University's contribution to society from a tax point of view.Keywords: Tax Volunteers, Annual SPT Report, Taxpayer, Tax Center

The Effect of Emotional Intelligence and Logical-Mathematical Intelligence on Accounting Understanding with Confidence as a Moderating Variable Mukti Pinanggio; Suyanto; Gustin Padwa Sari
Basic and Applied Accounting Research Journal Vol 2 No 2 (2022): Basic and Applied Accounting Research Journal
Publisher : Future Science

This study aimed to analyze emotional intelligence and mathematical logical intelligence on accounting understanding with self-confidence as a moderating variable. The type of research used in this study was quantitative. In this study, the researcher undertook the primary data through questionnaires with a population of 268 students. The sampling technique used purposive sampling with several criteria obtained from 134 respondents. The data were analyzed by MRA (Moderated Regression Analysis) interaction test. The results of this study yielded that emotional intelligence affects accounting comprehension. Logical mathematical intelligence affects accounting understanding, and self-confidence does not moderate emotional intelligence towards accounting understanding, and self-confidence does not moderate logical-mathematical intelligence towards accounting understanding in students.

Pengaruh Kepemilikan Keluarga dan Family Member Terhadap Kebijakan Dividen : (Studi Empiris Pada Perusahaan yang Terdaftar di BEI Tahun 2017) Diah Rahmawati; Suyanto; Gustin Padwa Sari
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.v2i1.47

Tujuan penelitian ini adalah untuk mengetahui pengaruh kepemilikan keluarga dan anggota keluarga terhadap kebijakan dividen pada perusahaan publik yang terdaftar di Bursa Efek Indonesia (Studi Empiris pada Perusahaan Publik yang Terdaftar di Bursa Efek Indonesia Tahun 2017). Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan populasi penelitian sebanyak 555 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI), sampel yang digunakan hanya 100 orang sesuai dengan kriteria yang telah ditentukan dan penelitian yang dilakukan hanya satu tahun yaitu pada periode tahun 2017. Data perusahaan dilihat dari laporan tahunan perusahaan (Annual Report) yang diterbitkan oleh Bursa Efek Indonesia (BEI) di Uji dengan menggunakan program EVIEWS versi 9. Hasil penelitian ini menunjukkan bahwa kepemilikan keluarga dan anggota keluarga berpengaruh terhadap kebijakan dividen perusahaan. Semakin banyak proporsi saham yang dimiliki keluarga dan semakin banyak jumlah anggota keluarga yang bertugas dalam kepengurusan perusahaan, maka semakin tinggi pula dividen yang dibagikan. Karena untuk memenuhi kebutuhan pendapatan sekaligus membangun reputasi pemegang saham minoritas.

PENGARUH LOVE OF MONEY, SIFAT MACHIAVELLIAN DAN TINGKAT PENGETAHUAN AKUNTANSI TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI: STUDI KASUS PADA MAHASISWA S1 AKUNTANSIUNIVERSITAS MUHAMMADIYAH METRO Isa, Alma Choiril; endri, Nedi H; Sari, Gustin Padwa
Expensive: Jurnal Akuntansi dan Keuangan Vol. 1 No. 1 (2022): Januari
Publisher : Universitas Muhammadiyah Metro

This research was conducted to determine the effect of love of money, machiavellian character and the level of accounting knowledge on the ethical perceptions of accounting students (a case study of accounting students at Muhammadiyah University of Metro). The research method in this research was quantitative. The sample used in this study were accounting students in the seventh semester (VII). By using purposive sampling technique in sampling, in order to obtain a sample of 68 respondents. The data were processed using the SPSS.20 output with multiple linear regression analysis. The result obtained was that the machiavellian nature influenced on the ethical perceptions of accounting students. Meanwhile, love of money and the level of accounting knowledge had no effect on the ethical perceptions of accounting students.

Analisis Perhitungan Harga Pokok Produksi Dengan Metode Full Costing Dan Penentuan Harga Jual Dengan Pendekatan Cost Plus Pricing Sebagai Upaya Memperoleh Laba Optimal (Studi Kasus Pada Usaha Kripik Pisang Berkah Jaya Kelurahan Yosodadi, Metro Timur) Sari, Erna; Nusantoro, Jawoto; Sari, Gustin Padwa
Expensive: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): Mei
Publisher : Universitas Muhammadiyah Metro

The purposes of this study are (1), to determine the calculation of the cost of production using the full costing method and determining the selling price using the cost plus pricing approach (2), to determine the calculation of the cost of production and determining the selling price applied by business owners (3), to find out the comparison between the two calculations. The object of the research is the BERKAH JAYA Banana Chips Business, Yosodadi Village, East Metro. The types of data in this study are qualitative and quantitative data, while the data sources used in this study are primary and secondary data. Data collection techniques used are observation, interviews, and literature. The data analysis method is to identify costs, compile data, calculate the cost of goods using the full costing method and selling prices with the cost plus pricing approach, calculate the cost of production and the selling price of the business owner and then make a comparison. The results of this study indicate that the calculation of the cost of production and selling prices with the standard method is higher than the business owner's method, so that the full costing method and the cost plus pricing approach can be used as an effort to obtain optimal profit

Co-Authors Ali, Karnila DIAH RAHMAWATI Dita Saputri Edi Kurniawan Elis Istanti endri, Nedi H Erna Sari, Erna Fatma Nadia Febriana, Mia Febriyanto Febriyanto Fuadah, Luluk Atin Gladis Marcellino Irvan Sanjaya Isa, Alma Choiril Istanti, Elis Jasnika, Fiona Jawoto Nusantoro Jawoto Nusantoro Khairannisa Kinanti, Sekar Lestari, Ni Kadek Dwi Melin Aridhea, Vicky Anjani Mukti Pinanggio Nani Septiana Nedi Hendri Nedi Hendri, Nedi Ni Kadek Dwi Lestari Okti Fia Aristiani Pita Rahmawati Putri, Erica Yuliana Qonita, Alya Rahmawati, Pita Rima Melati Rima Melati Riski Eri Saputra Sanjaya, Irvan Saputra, Galang Rio Adi Sasmita, Izmi Aren Sri Retnaning Rahayu Sri Retnaning Rahayu, Sri Retnaning Suharto Suharto Suyanto Suyanto Suyanto Suyanto Suyanto Suyanto Wandani, Santika Wardhana, Happy Chandra Yateno Yateno Yuldriah Agung Tri Wurdiani Yulita Zanari Yulita Zanaria, Yulita

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