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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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Pengaruh Kemudahan, Keamanan, Dan Resiko Terhadap Minat Menggunakan Ceria Digital Pada Anggota KSPPS BMT Assyafi’iyah KC Metro Putri, Erica Yuliana; Suyanto, Suyanto; Sari, Gustin Padwa
Expensive: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): Mei
Publisher : Universitas Muhammadiyah Metro

This study aims to determine the effect of convenience, security, and risk on members' interest in using the Ceria Digital application. The research is quantitative with an ordinal scale using a questionnaire. Slovin formula sampling probability sampling. The data analysis technique is multiple linear regression, t test, f test, R2 test. The results of the study conclude that convenience has a positive effect on interest in using Ceria Digital. The high level of convenience causes high levels of interest. Security has a positive effect on interest in using Ceria Digital, applications that are increasingly secure generate levels of interest. Risk has a positive influence on interest in using Ceria Digital, each individual's risk management encourages the importance of the benefits obtained.

Pengaruh Latar Belakang Pendidikan Dan Kecerdasan Intelektual Terhadap Pemahaman Akuntansi Dengan Perilaku Belajar Sebagai Variabel Pemoderasi (Studi Empiris Pada Mahasiswa Program Studi S1 Akuntansi Universitas Muhammadiyah Metro) Kurniawan, Edi; Hendri, Nedi; Sari, Gustin Padwa
Expensive: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): Mei
Publisher : Universitas Muhammadiyah Metro

This study aims to analyze the effect of educational background 1; and Intellectual Intelligence 2; Towards Understanding Accounting With Learning Behavior 3; As a moderating variable in students of the S1 Accounting Study Program, Muhammadiyah Metro University. The type of research used in this study is quantitative with a descriptive approach, in this study the researcher used primary data through questionnaires and the population in this study amounted to 484 students. The sampling technique in this research used purposive sampling by using several respondent criteria in order to obtain 118 respondents. The results of this study indicate that educational background has a positive and significant effect on accounting understanding, intellectual intelligence has a positive and significant effect on accounting understanding, The results of this study indicate that educational background and intellectual intelligence have a positive and significant effect on accounting understanding, learning behavior moderates educational background and intellectual intelligence on accounting understanding in undergraduate accounting students at Muhammadiyah Metro University.

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 Struktur Good Corporate Governance Dan Kompensasi Bonus Terhadap Manajamen Laba Wandani, Santika; Suyanto, Suyanto; 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.v1i3.3248

Agency theory states that if the principal (owner) and agent (manager) have different interests, a conflict is called agency conflict. This condition occurs because there is an imbalance in the control of information known as information asymmetry between management and other parties who do not have access to the company. This study aims to determine the effect of Good Corporate Governance 1; and Compensation Bonus 2; Against Earnings Management 3; in Non-Financial Companies listed on the Indonesia Stock Exchange (IDX). The type of research used in this research is quantitative. This study uses a purposive sampling technique in order to obtain 35 non-financial companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The data analysis method used is panel data regression analysis. The results of this study indicate that managerial ownership, independent commissioners and bonus compensation have no effect on earnings management. While the size of the company and the audit committee affect earnings management.

Analisis Break Even Point Sebagai Dasar Perencanaan Laba Pada Rumah Makan Ayam Bakar Aa’ Bangunrejo Lampung Tengah Wardhana, Happy Chandra; Nusantoro, Jawoto; 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.v1i3.3253

and break even point analysis as profit planning at Aa' Bangunrejo Grilled Chicken Restaurant, Central Lampung. The theory used is the Theory of Constraint (TOC) or the Theory of Constraints. The method used in this research is descriptive qualitative. In this study, researchers used primary data through interviews. The subject of this research is Mr. Chairul as the owner of the restaurant. The data analysis method used is the calculation of cost plus pricing with the full costing method, the calculation of BEP on the basis of units and on the basis of the number of sales in rupiah. The results of this study indicate that the selling price with the application of the cost plus pricing method is higher. The details of the calculation are that there is a price difference of Rp. 5,208.3 from the CEP results of Rp. 23,741.3 and the calculation of restaurants of Rp. 18,533.3. The calculation obtained from the BEP analysis concluded that during the month of May 2022 the restaurant had experienced a profit, and the calculation in profit planning experienced an increase and decrease in profit.

Pengaruh Sistem Informasi Akuntansi, Gaya Kepemimpinan Dan Kompensasi Terhadap Kinerja Karyawan Pada PT. Indo Metro Surya Andola Kota Metro Lampung Sasmita, Izmi Aren; Zanaria, Yulita; Sari, Gustin Padwa
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.v2i1.3695

The purpose of this study was to test whether the Accounting Information System, Leadership Style and Compensation at PT. Indo Metro Surya Andola Lampung Province Metro City can affect Employed Performance. The theory used in this study is the Theory Acceptance Model (TAM), the theory of Leadership Behavior and the Equity Theory. This type of research uses quantitative methods. The quantitative method is to emphasize the analysis on numerical data (numbers) which are processed by statistical methods. The population in this study were 72 service employees. The data analysis technique used is statistical description of the validity and realibility of the data, classical assumptions, multiple linear regression analysis, t/partial test, statistical f test (simultaneous), coefficient of determination and statistical hypothesis using the SPSS (Statistic Package And Social Science) application 26.0 for Windows. The results of this study indicate that partially Accounting Information System and Compensation have a significant effect on Employee Performance. While Leadership Style does not significantly affect Employee Performance. Simultaneously or simultaneously Accounting Information Systems, Leaderrship Styles and Compensation have a significant effect on Employee Performance

Analisis Modal Kerja dan Pengelolaan Keuangan pada UMKM (Studi Kasus pada UMKM Afza Frozen Food Di Kota Metro) Kinanti, Sekar; Suyanto, Suyanto; Sari, Gustin Padwa
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.v2i2.3921

This research aims at working capital and financial management in SMEs Afza Frozen Food in Metro City. This type of research is descriptive research with a qualitative approach. The data analysis technique used is using a qualitative descriptive analysis tool that is describing the data that has been obtained from the data collection technique used. The results of the study show that the working capital contained in UMKM Afza Frozen Food always experiences fluctuations that are not so significant. The provision and use of efficient working capital affects the level of profit or profit, this occurs in Afza Frozen Food SMEs, where the higher the working capital used, the higher the operating profit generated. Afza Frozen Food does not manage its finances well, this can be seen from the absence of planning, recording, reporting and financial management processes, resulting in unclear profit/loss result.

Pengaruh Literasi Keuangan Dan Digital Payment Terhadap Perilaku Konsumtif Dengan Pengendalian Diri Sebagai Variabel Pemoderasi Saputra, Galang Rio Adi; Suyanto, Suyanto; Sari, Gustin Padwa
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.v2i2.4467

This study aims to analyze financial literacy and digital payments on consumptive behavior with self-control as a moderating variable in students of the faculty of economics and business, University of Muhammadiyah Metro. The type of research used in this research is quantitative. This study used primary data through questionnaires and the population in this study totaled 1063 students. Then the sampling technique in this study used the slovin formula to determine the number of samples, namely 265 respondents. The results of this study indicate that Financial Literacy has an effect on Consumptive Behavior, Digital Payment has an effect on Consumptive Behavior, and Self-Control moderates Financial Literacy on Consumptive Behavior, and Self-Control does not moderate Digital Payment on Consumptive Behavior in students of the Faculty of Economics and Business Muhammadiyah Metro University.

Pengaruh Kinerja Keuangan, Ukuran Perusahaan, dan Kepemilikan Institusional Terhadap Return Saham Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Jasnika, Fiona; Nusantoro, Jawoto; Sari, Gustin Padwa
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.v2i2.4724

This study aims to determine the Effect of Financial Performance, Company Size and Institutional Ownership on Stock Return in mining companies listed on the Indonesia Stock Exchange. The data in this study uses secondary data using the technique of collecting annual financial report data on mining companies with a population of 89 mining companies listed on the Indonesia Stock Exchange. The sampling technique in this study uses purposive sampling techniques and uses several criteria so that 53 mining companies were obtained in the 2019-2021 period. The data analysis used in this study was panel data regression analysis with the help of the Eviews 10 application. Based on data analysis conducted with regression analysis, panel data shows that variables of financial performance and institutional ownership affect stock returns. Meanwhile, the variable size of the company does not affect the return of mining company shares for the 2019-2021 period.

Pengaruh Komisaris Independen, Intellectual Capital, Pertumbuhan Penjualan, dan Umur Perusahaan Terhadap Kinerja Keuangan Qonita, Alya; Zanaria, Yulita; Sari, Gustin Padwa
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.v2i3.4726

This study aims to analyze Independent Commissioners, Intellectual Capital, Sales Sales and Company Age on Financial Performance. This type of research is quantitative, in this study researchers used secondary data through financial reports on companies with a population of 80 companies. The sampling technique used purposive sampling with several criteria so that 73 companies were obtained. Data analysis in this study used the multiple linear regression analysis test method. The results of this study indicate that the Independent Commissioner has a negative effect on Financial Performance, Intellectual Capital has a positive effect on Financial Performance, Sales Growth has a positive effect on Financial Performance, and Company Age has a positive effect on Financial Performance

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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