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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
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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 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.
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 Leverage dan Kapitalisasi Pasar Terhadap Earnings Management diseputar Private Placement dengan Kualitas Audit sebagai Variabel Moderasi Febriana, Mia; Suyanto; Gustin Padwa Sari
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.v1i2.104

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh leverage dan kapitalisasi pasar terhadap earnings management diseputar private placement. Objek dalam penelitian ini adalah perusahaan yang terdaftar di BEI pada tahun 2014-2019. Populasi penelitian ini yaitu sebanyak 677 perusahaan. Teknik pemilihan sampel yang digunakan yaitu Purposive Sampling sehingga memperoleh sampel sebanyak 42 perusahaan yang melakukan private placement antara tahun 2014-2019. Penelitian ini menggunakan pendekatan kuantitatif. Data dianalisis menggunakan Software EVIEWS 10. Hasil penelitian ini menunjukkan bahwa: (1) Leverage berpengaruh signifikan terhadap earnings management disepuitar private placement. (2) Kapitalisasi pasar tidak berpengaruh signifikan terhadap earnings management disepuitar private placement. (3) Kualitas audit tidak memoderasi secara signifikan hubungan leverage terhadap earnings management diseputar private placement. (4) Kualitas audit tidak memoderasi secara signifikan hubungan kapitalisasi pasar terhadap earnings management diseputar private placement. This study aims to analyze the effect of leverage and market capitalization on earnings management around private placement. The objects in this study are companies listed on the IDX in 2014-2019. The population of this research is 677 companies. The sample selection technique used was purposive sampling, so that a sample of 42 companies was obtained that carried out private placements between 2014-2019. This study uses a quantitative approach. Data were analyzed using software EVIEWS 10. The results of this study indicate that: (1) Leverage has a significant effect on earnings management around private placement. (2) Market capitalization does not have a significant effect on earnings management around private placement. (3) Audit quality does not significantly moderate the relationship between leverage and earnings management around private placement. (4) Audit quality does not significantly moderate the relationship between market capitalization and earnings management around private placement.  
Harga Jual Keripik Rohaya: Analisis Biaya Produksi dan Distribusi Raden Arum Setio Adi Ningrat; Nedi Hendri; Gustin Padwa Sari
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i2.11908

Abstract

This study aims to determine the cost of chip production and to analyze the calculation of production costs and distribution costs in determining the selling price of chip products using the cost of product method. The research method used is a quantitative approach. The instrument in this study uses data from the Rohaya mother's chip factory and the results of interviews that have been conducted with factory owners and factory workers. The results of the study show that the calculation of the cost of production carried out by MSMEs at the Ibu Rohaya Chip Factory still uses a simple method. This study uses the cost of product method to make the cost of production information more accurate. Based on the comparison of the calculation of the cost of production and distribution costs using the company method and the cost of product method, the value of the cost of production produced has a considerable difference. This happens because business owners do not know how to calculate the cost of production properly and correctly, that is, they do not include costs correctly in the calculation of the cost of production.
Pengaruh Akuntabilitas, Transparansi dan Partisipasi Masyarakat terhadap Efektivitas Pengelolaan Alokasi Dana Desa Ely Regina; Jawoto Nusantoro; Gustin Padwa Sari
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i2.12109

Abstract

The purpose of this study was to determine the effect of accountability, transparency, and community participation on the effectiveness of village fund allocation management. This study is a quantitative study, with a sample of 100 respondents consisting of the Pagar Gading Village community. The research analysis method was carried out using multiple linear regression. The results of the study indicate that the variables of accountability, transparency, and participation simultaneously have a significant effect on the variable of affectivity in managing village fund allocations, as evidenced by the calculated F value > F table, namely 149.273 > 2.97. Accountability has a significant effect on the effectiveness of village fund management, as evidenced by the calculated T value > T table, namely 2.948 > 1.660. Transparency has a significant effect on the effectiveness of village fund management, as evidenced by the calculated T value > T table, namely 19.302 > 1.660. Participation has a significant effect on the effectiveness of village fund management, as evidenced by the calculated T value > T table, namely 4.333 > 1.660.
Analisis Harga Saham Menggunakan Metode Value Investing Ayu Yuliana; Jawoto Nusantoro; Gustin Padwa Sari
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i1.11148

Abstract

This study analyzes the stock prices of the primary consumer goods industry sector on the Indonesia Stock Exchange for the 2021-2024 period to identify undervalued stocks and recommend investment decisions. Using the value investing ratio analysis method, this study shows that INDF shares are undervalued with a margin of safety of 47.55% and are suitable for purchase because the share price is below intrinsic value. Financial ratios show INDF meets Graham Screener criteria with stables EPS, reasonable PER, high BVPS, low PBV and controlled DER. Meanwhile, ICBP, CPIN and MYOR stocks are classified as overvalued and need futher consideration before buying, it is advisable to sell as there is a possibility that the share price will decline.
Determinasi Ketepatan Waktu Pelaporan Keuangan: Pengaruh Kinerja, Kepemilikan Institusional, dan Pergantian Auditor dengan Moderasi Komite Audit Afdila Puspitasari; Suyanto Suyanto; Gustin Padwa Sari
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i1.11158

Abstract

This study aims to provide empirical evidence regarding the effect of financial performance, institusional ownership and auditor turnover on the timeliness of financial reporting with the audit committee as a moderating variable. The sample determination used the purposive sampling method so that 192 samples of audited financial reports pf property and real estate companies were obtained. The data testing method in this study was logistic regression analysis with the SPSS 22 application. The results of this study indicate that financial performance proxied through ROA has a significant effect on the timeliness of financial reporting. While institusional ownership and auditor turnover do not affect the timeliness of financial reporting. The audit committee as a moderator is unable to moderate the influence between financial performance variables, institusional ownership and auditor turnover on the timeliness of financial reporting.
Pengaruh Pemahaman Sistem Akuntansi, Kompetensi Sumber Daya Manusia, dan Partisipasi Masyarakat terhadap Akuntabilitas Pengelolaan Dana Desa Ambar Almareta; Jawoto Nusantoro; Gustin Padwa Sari
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i1.11165

Abstract

This study aims to analyze the influence of Accounting System Understanding, Human Resource Competence, and Community Participation on the Accountability of Village Fund Management in Sragi Subdistrict, South Lampung Regency. The research employs a quantitative approach using primary data. Data were collected through questionnaires distributed to 80 respondents, who are village officials in the region. The sampling technique used was saturated sampling, in which the entire population was used as the sample. Data analysis was conducted using SPSS. The results of the study show that Accounting System Understanding does not have a significant effect on the Accountability of Village Fund Management, while Human Resource Competence and Community Participation both have significant effects. Furthermore, simultaneously, Accounting System Understanding, Human Resource Competence, and Community Participation have a positive influence on the Accountability of Village Fund Management in Sragi Subdistrict, South Lampung Regency.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v1i2.10

Abstract

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
Co-Authors Abda Abda Afdila Puspitasari Ali, Karnila Ambar Almareta Ayu Yuliana DIAH RAHMAWATI Dita Saputri Elis Istanti Ely Regina 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 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 Raden Arum Setio Adi Ningrat 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