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All Journal Jurnal Akuntansi dan Keuangan Akuisisi : Jurnal Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia 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
Universitas Muhammadiyah Metro
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 Education Energy Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Physics Social Sciences Other

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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

Abstract

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
Pengaruh Pengendalian Internal, Moralitas Manajemen, Kesesuaian Informasi, Dan Ketaatan Aturan Akuntansi Terhadap Kecenderungan Kecurangan Akuntansi Nadia, Fatma; Zanaria, Yulita; Sari, Gustin Padwa
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i1.5361

Abstract

This study aims to determine the effect of internal control, management morality, conformity of information, and compliance with accounting rules on the tendency of accounting fraud (Empirical Study at PT Pelindo Lampung Selatan). This type of research is quantitative research. The instruments used in this study were questionnaires and observations. The data analysis technique performed is using multiple regression analysis. The results of the study show that Internal Control has a significant effect on accounting fraud. Management morality has a significant effect on accounting fraud. Information suitability has a significant effect on accounting fraud. Compliance with accounting rules has a significant effect on accounting fraud. Internal Control, Management Morality and Information Conformity simultaneously have a significant effect on accounting fraud
Pengaruh Integritas Mahasiswa, Minat Belajar, Dan Penyalahgunaan Teknologi Informasi Terhadap Perilaku Kecurangan Akademik Mahasiswa Akuntansi Sebagai Calon Akuntan Fuadah, Luluk Atin; Zanaria, Yulita; Sari, Gustin Padwa
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i1.5454

Abstract

This study aims to analyze Student Integrity, Interest in Learning and Misuse of Information Technology on Academic Fraudulent Behavior of Accounting Students as Prospective Accountants. The type of research used in this study was quantitative, in this study the researchers used primary data through questionnaires and a population of 195 students. The sampling technique used the slovin formula so that 95 respondents were obtained. Data analysis in this study used hypothesis testing. The results of this study indicate that student integrity affects the academic fraud behavior of accounting students as prospective accountants, learning interest does not affect the academic fraud behavior of accounting students as prospective accountants, misuse of information technology affects the academic fraud behavior of accounting students as prospective accountants, student integrity, interest. Learning and Misuse of Information Technology jointly affect Academic Fraud of Accounting Students as prospective accountants.
Pengaruh Pemahaman Teknologi Informasi, Value for Money, dan Pengendalian Internal Terhadap Good Coorporate Governance pada Badan Pengelolaan Keuangan dan Aset Daerah Kota Metro Khairannisa, Khairannisa; Zanaria, Yulita; Padwa Sari, Gustin
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i1.5547

Abstract

This study aims to examine the effect of Understanding Information Technology, Value for Money and Internal Control on Good Corporate Governance at the Regional Financial and Asset Management Agency in Metro City. This study uses Agency Theory (Agency Theory). The method in this study uses a quantitative descriptive method using a Likert scale. The number of samples used in this study were 53 respondents with the criteria of Metro City BPKAD employees. The results of the study show that: (1) Understanding of Information Technology has a positive effect on Good Corporate Governance. (2) The understanding of Value for Money has a negative effect on Good Corporate Governance. (3) the influence of Understanding of Internal Control has a positive effect on Good Corporate Governance. (4) Together the variables of Information Technology, Value for Money and Internal Control simultaneously have a positive effect on Good Corporate Governance at the Regional Financial and Asset Management Agency for Metro City
Pengaruh Audit Internal, Budaya Organiasai, dan Komite Audit Terhadap Pelaksanaan Good Corporate Governance pada PT Pos Indonesia Cabang Metro Septiani, Asih; Hendri, Nedi; Padwa Sari, Gustin
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i1.5569

Abstract

This study aims to examine the influence audit, organizational culture, audit committee on the emplementation of good corporate governance at PT Pos Indonsia Metro Branch. The type research used in this research is quantitative. In this study primary data was used throught quesetionnaires and the sample populations used was 66 employees in the company. The analytical tool used is multiple liner regression analysis using the IBM SPSS 22. The result of this study show internal audit has an influence on the implementation of good corporate governance, organizatioanal cilture influences the implementation of good corporate governnace, the audit committee influences the implemantations of good corporate governance and internal audit, Organizatioanal cilture, audit committee jointly influnces in the implementation of good corporate gobvernance, together with internal audit, Organizatioanal cilture, audit committee support the implemantations of good corporate governance
Analisis Penentuan Harga Jual Produk Dengan Menggunakan Metode Cost Plus Pricing pada UMKM Tahu Maju Lancar Hofifah Subhan, Ika; suyanto, suyanto; Padwa Sari, Gustin
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i1.5581

Abstract

This study aims to identify and analyze production costs in order to determine the seling price of the”Tofu Maju Lancar” product. The method utilized is the cost pluspricing approach with the full costing method, ensuring that the selling price is set effectively to generate optimal profits. This research employs a qualitative approach and utilizes descriptive research techniques. The focal point of this research is the company “Tofu Maju Lancar”, which operates as a tofu producer. The primary objective of this study is to gather pertinen data concerning production costs. The focus of this research encompasses the costs associated with the entire production process. The findings of this study indicate that while the cost plus pricing method using UMKM calculations does yield profits, the home industry is unable to attain the anticipated 50% profits due to generated profits remaining insufficient to cover the factory overhead costs that must be shouldered.
Pengaruh Capital Expenditure dan Struktur Modal terhadap Nilai Perusahaan pada Index Saham LQ45 Yang Terdaftar Di Bursa Efek Indonesia Kusnia, Fiatul; Suyanto, Suyanto; Padwa Sari, Gustin
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i2.6502

Abstract

The growth opportunities of each company are different from each other. These differences lead to different financial decisions to achieve company goals. This study discusses the impact of capital expenditure (CAPEX) and capital structure (DER) on company value (PBV) in LQ-45 stock index companies listed on the Indonesia Stock Exchange. The purpose of this study is to understand the influence of CAPEX and DER on LQ-45 stock index companies listed on the Indonesia Stock Exchange in 2021-2022. The sample used was 56 LQ-45 stock index companies.Data collection techniques use documentation techniques, literature, and access to the official website of the Indonesia Stock Exchange and the website of each company in accordance with the research sample in the form of annual report data. While the data analysis techniques used are descriptive tests, classical assumption tests, multiple linear regression analysis, partial T tests, F tests, and determination tests (R2). The results showed that capital expenditure does not affect the value of the company, the capital structure affects the value of the company.
Analisis Akuntabilitas dan Pengelolaan Dana Desa dalam Menunjang Keberhasilan Pembangunan Desa di Desa Rama Murti Kecamatan Seputih Raman Riski Eri Saputra; Yulita Zanari; Gustin Padwa Sari
Oikonomia Vol 2 No 2 (2024): September
Publisher : Edu Partner Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69747/oikonomia.v2i2.77

Abstract

Pengelolaan dana desa sering menghadapi kendala dalam hal akuntabilitas dan kesesuaian dengan regulasi yang berlaku, yang dapat memengaruhi efektivitas pembangunan desa. Penelitian ini bertujuan untuk mengidentifikasi akuntabilitas dan pengelolaan dana desa yang dilakukan oleh pemerintah Desa Rama Murti, Kecamatan Seputih Raman, berdasarkan Permendagri Nomor 113 Tahun 2014 dan Permendagri Nomor 20 Tahun 2018. Selain itu, penelitian ini juga bertujuan untuk mengevaluasi pengelolaan dana desa dalam menunjang keberhasilan pembangunan desa menurut Permendesa PDTT Nomor 22 Tahun 2016. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif. Hasil penelitian menunjukkan bahwa pengelolaan Dana Desa Rama Murti telah sesuai dengan peraturan yang berlaku, yaitu Permendagri Nomor 113 Tahun 2014 dan Permendagri Nomor 20 Tahun 2018. Namun, pengelolaan dana desa dalam menunjang keberhasilan pembangunan desa belum sepenuhnya sesuai dengan Permendesa PDTT Nomor 22 Tahun 2016. Temuan ini mengindikasikan perlunya upaya perbaikan dalam pengelolaan dana desa untuk lebih efektif mendukung pembangunan desa. Village fund management often faces obstacles in terms of accountability and compliance with applicable regulations, which can affect the effectiveness of village development. This research aims to identify accountability and management of village funds carried out by the Rama Murti Village government, Seputih Raman District, based on Minister of Home Affairs Regulation Number 113 of 2014 and Minister of Home Affairs Regulation Number 20 of 2018. Apart from that, this research also aims to evaluate the management of village funds in supporting success village development according to Permendesa PDTT Number 22 of 2016. This research uses qualitative methods with a descriptive approach. The research results show that the management of Rama Murti Village Funds is in accordance with applicable regulations, namely Permendagri Number 113 of 2014 and Permendagri Number 20 of 2018. However, the management of village funds in supporting the success of village development is not fully in accordance with Permendesa PDTT Number 22 of 2016. These findings indicate the need for improved efforts in managing village funds to more effectively support village development.
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 Sistem Pengukuran Kinerja Dan Komitmen Karyawan Sebagai Variabel Intervening Terhadap Kinerja Karyawan Di Coffee Shop Kota Metro Dwi Hanaya, Silva; Suyanto, Suyanto; 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.v3i3.7454

Abstract

This study aims to analyze the performance measurement system and employee commitment as a mediating variable for employee performance in Metro City coffee shops. This type of research uses primary data through questionnaires and the population in this study is 555 employees then the sampling technique in the study uses the formula of the minimum sample number for SEM (indicator x 10) then the number of samples is 130 respondents. The results of this study show that the performance measurement system has no effect on employee performance, the performance measurement system has an effect on employee commitment, and employee commitment has an effect on employee performance, and employee commitment can mediate the relationship between the performance measurement system and employee performance in Metro City coffee shops
Co-Authors Abda Abda Adelia Adelia, Adelia Afdila Puspitasari Ago Rival Pramono Ali, Karnila Ambar Almareta Ariska , Ririn Ayu Yuliana Cahya Utami, Sabela DIAH RAHMAWATI Dita Saputri Dwi Hanaya, Silva Elis Istanti Elmira Febri Darmayanti Ely Regina endri, Nedi H Erna Sari, Erna Fatma Nadia Febriana, Mia Febriyanto Febriyanto Fuadah, Luluk Atin Gladis Marcellino Hadijah, Umi Hofifah Subhan, Ika Irvan Sanjaya Isa, Alma Choiril Istanti, Elis Jasnika, Fiona Jawoto Nusantoro Khairannisa Khairannisa Khairannisa, Khairannisa Kinanti, Sekar Kusnia, Fiatul Lestari, Ni Kadek Dwi Melin Aridhea, Vicky Anjani Mukti Pinanggio Nani Septiana Nani Septiana, Nani Septiana Nedi Hendri Ni Kadek Dwi Lestari Nur Rokhmah, Lutvia Nurjaya, Angelia Oktaviana, Nita Oktawidya Tirta , Catur Okti Fia Aristiani Pita Rahmawati putri, amanda Putri, Erica Yuliana Qobid, Abdul Qonita, Alya Raden Arum Setio Adi Ningrat Rahmawati, Pita Rima Melati Rima Melati Riski Eri Saputra Sanjaya, Irvan Saputra, Anggara Saputra, Galang Rio Adi Sasmita, Izmi Aren Septiani, Asih Siti Farida, Nikhen Sri Retnaning Rahayu Sri Retnaning Rahayu, Sri Retnaning Suharto Suharto Suyanto Suyanto Suyanto Suyanto Wandani, Santika Wardhana, Happy Chandra Yateno - Yuldriah Agung Tri Wurdiani Yulita Zanari Yulita Zanaria, Yulita