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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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Analisis Penentuan Harga Jual Produk dengan Menggunakan Metode Cost Plus Pricing dan Target Profit Pricing untuk Memaksimalkan Keuntungan Oktaviana, Nita; Suyanto, Suyanto; Padwa Sari, Gustin
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i3.10398

Abstract

This study aims to analyze the calculation of production costs and determination of selling prices applied by the Metro Jaya Rambak Gurih Cracker Factory and compare them with the costplus pricing method and target profit pricing. The research method used is a quantitative approach with data collection through observation, interviews, and documentation. The results of the study indicate that the total production costs according to the company reached IDR 154,726,000, while the calculation using the full costing method reached IDR 155,162,454. These findings indicate that the target profit pricing method provides the highest profit potential, which is IDR 38,788,096, compared to other methods. From the results of the analysis, it is recommended that the Metro Jaya Gurih Rambak Crackers Factory implement a cost calculation and pricing method that is more in accordance with accounting standards, and use the target profit pricing method to maximize profits.
Pengaruh Penggunaan Digital Payment QRIS dan Tingkat Literasi Digital terhadap Pendapatan Penjualan Ariska , Ririn; Hendri, Nedi; Padwa Sari, Gustin
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i3.10399

Abstract

This study aims to analyze the effect of the use of QRIS digital payments and the level of digital literacy on sales revenue in culinary sector MSMEs in East Metro City. The method used is quantitative with a survey approach, involving 65 respondents of MSME actors who use QRIS. Data were collected through questionnaires and analyzed using multiple linear regression. The results of the study indicate that the use of QRIS digital payments has a positive and significant effect on sales revenue. The ease and efficiency of transactions offered by QRIS allows MSMEs to reach more customers, especially among the younger generation who prefer digital payments. This study provides the importance of MSME development, especially in the use of digital technology to increase efficiency and revenue. Training and socialization programs are needed to improve digital literacy among MSME actors, in order to support wider acceptance and use of QRIS. Therefore, this study is expected to be a reference for related parties in formulating policies that support the digitalization of MSMEs in Indonesia.
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 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