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Pengaruh Risiko Persepsi, E-Wom Dan Trustmark Terhadap Keputusan Pembelian Online Di E-Commerce Dengan Kepercayaan Sebagai Mediasi Cahya, Nanang Nur; Hendri, Nedi; Darmayanti, Elmira Febri
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.v1i3.3242

Abstract

This study aims to examine the factors that influence decisions in online purchases in E-commerce. This type of research is quantitative research. The analytical method used in this study is the Partial Least Square (PLS) method using the SmartPLS software version 3.0 and the data analysis technique using the SEM (Structural Equation Modeling) approach. The variables used in this study are perceived risk, Electronic word of mouth (E-WOM), Trustmark, purchasing decisions and trust as mediating variables. The results of this study show that perceived risk has a positive effect on online purchasing decisions, Trustmark has a positive effect on online purchasing decisions, E-WOM has a positive and significant effect on online purchasing decisions, trust cannot mediate the effect of perceived risk on online purchasing decisions, trust can mediate the influence of Trustmarks. on online purchasing decisions but not significant, trust cannot mediate the effect of E-wom on online purchasing decisions. The implications of this research are relevant for the online business sector to pay attention to the factors that influence purchasing decisions
Pengaruh Sikap Perilaku, Keamanan Dan Kerahasiaan Serta Faktor Sosial Terhadap Intensitas Penggunaan E-Filing Wajib Pajak Umkm Kota Metro Dengan Pemahaman Internet Sebagai Variabel Moderasi Nurindah, Mita; Hendri, Nedi; Darmayanti, Elmira Febri
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.v1i3.3244

Abstract

This study aims to determine the effect of behavioural attitudes, security and confidentiality, as well as social factors, on the intensity of the use of e-filing for MSME taxpayers in Metro City with the understanding of the Internet as a moderating variable. Data obtained from respondents amounted to 95 people. The analytical tes is SmartPLS v.3.3.9 with SEM (Structural Equation Modeling) analysis. The type of research is quantitative. The results showed that social factors significantly positively affected the intensity of e-filing use. Still, behavioural attitudes and security and confidentiality had no impact on the power of e-filing use. Understanding the Internet cannot moderate the influence between behavioural attitudes, security and privacy, and social factors on the intensity of e-filing use.
Analisis Kinerja Instansi Pemerintah Daerah Dengan Pendekatan Balanced Scorecard Dwi Rahmanda, Ardian Rido; Suyanto, Suyanto; Darmayanti, Elmira Febri
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.v1i3.3250

Abstract

This study aims to measure the performance of the Metro City Health Office, Lampung using the Balanced Scorecard approach. Performance measurement is carried out based on four perspectives of the Balanced Scorecard, namely financial perspective, customer perspective, internal business process perspective, and growth and learning perspective. This type of research is quantitative qualitative research (mix methods) using case studies at the Metro City Health Office, Lampung. Sources of data used are primary and secondary data sources. Collecting data using the method of documentation, questionnaires, and interviews. Respondents came from community service users and employees of the Metro City Health Service, Lampung. The sampling technique used was purposive sampling and convenience sampling. The financial perspective is measured using a value for money approach. The results of this study indicate that the performance of the Metro City Health Office, Lampung seen from the perspective of customers, finance, internal business processes, and growth and learning, overall has good performance quality.
Analisis Faktor-Faktor Perkembangan UMKM Dengan Memanfaatkan Media Sosial Sebagai Media Promosi Untuk Meningkatkan Volume Penjualan Sari, Adetia Novita; Nusantoro, Jawoto; Darmayanti, Elmira Febri
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.v1i3.3251

Abstract

This research is a qualitative research with a qualitative descriptive method which aims to determine the development of UMKM in Bandar Sribhawono District, to find out the use of social media as a promotional media by UMKM, and to find out that social media can increase sales volume. Data collection in the study used three techniques, namely: interviews, observation, and documentation. These three techniques are used to complement other data so that the data collected is truly valid. Data analysis uses inductive qualitative data analysis consisting of data collection, data reduction, data presentation and drawing conclusions. The results of this study indicate that the development of UMKM in Bandar Sribhawono, East Lampung, that the income of UMKM business actors fluctuates and tends to increase after using social media. In addition, the number of employees, product sales, and the number of consumers in business actors also increased. The use of social media can reach more consumers so this can increase sales and revenue
Analisis Cost Volume Profitabilitas Sebagai Alat Bantu Perencanaan Laba Dalam Mencapai Target Pada Toni Meubel Way Bungur Wahyuni, Evi; Nusantoro, Jawoto; Darmayanti, Elmira Febri
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.v2i1.3650

Abstract

The purpose of this study is to be able to determine the contribution margin, the level of break event point sales, safety of margin and the number of goods sold at Toni Meubel Way Bungur to achieve a profit target and to know the level of operating leverage at Toni Meubel Way Bungur resulting in increased profits. clean. This research is a quantitative research which is a process of analyzing something you want to know by using data in the form of numbers as a supporting tool. The data collected is in the form of data on operational costs or variable costs, fixed costs, and furniture sales data at Toni Meubel in Way Bungur. Based on the description above, the results of the research and discussion can be concluded as follows. The contribution margin of Toni Furniture Way Bungur has decreased from 2019-2021. The sales point break event level at Tony Way Bungur is so that the company does not experience a loss of at least 10 units. Safety of margin at Toni Meubel Way Bungur has fluctuated from 2019-2021. The safety margin in 2020 has decreased, but in 2021 it has increased again. The number of items sold at Toni Meubel has fluctuated in 2019-2021.
Pengaruh Akuntabilitas, Transpransi Dan Penggunaan Alokasi Dana Desa Terhadap Kepercayaan Masyarakat Di Desa Putra Buyut Gunung Sugih Lampung Tengah Nirmala, Maya Dwi; Hendri, Nedi; Darmayanti, Elmira Febri
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.v2i1.3703

Abstract

This study aimed at analyzing accountability (1), transparency (2), and use of the village Fund budget (3) on community trust in Putra Buyut Gunung Sugih village, Central Lampung. The population was 1144 respondents. The sampling technique was undertaken with several respondent criteria until obtaining 143 respondents. The collected data were analyzed by testing multiple linear regression analysis through the SPSS version 25 program. The results of this study showed that Accountability, Transparency and Use of the Village Fund Budget partially or simultaneously effected the Community Trust at Putra Buyut Village, Gunung Sugih, Central Lampung.
Pengaruh Gender, Lingkungan Kerja, Pelatihan Profesional, Pertimangan Pasar Kerja, dan Persepsi Mahasiswa terhadap Profesi Akuntan Publik dan Minat menjadi Akuntan Publik Handayani, Putri; Zanaria, Yulita; Darmayanti, Elmira Febri
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.v2i2.3923

Abstract

This study aims to analyze the influence of gender, work environment, professional training, labor market considerations, and students' perceptions of the profession of a public accountant on interest in becoming a public accountant. The population in this research is 268 respondents. The sampling technique in this research used a Purposive Sampling Technique using the Slovin Formula for respondents to obtain a sample of 95 respondents. The data in this study used SPSS version 25 with multiple linear regression analysis testing. The results of this study indicate that students' perceptions of becoming accountants have a partial effect on interest in becoming public accountants. However, Gender, Professional Training, and Labor Market Considerations do not have a partial effect on the Interest to Become a Public Accountant. Taken together the variables Gender, Work Environment, Professional Training, Labor Market Considerations, and Student Perceptions of the Public Accountant Profession simultaneously influence Student Interests to Become Public Accountants in Students of the Muhammadiyah Metro University Accounting Study Program
Pengaruh Literasi Keuangan, Penggunaan Electronic Wallet dan Kontrol Diri Terhadap Perilaku Konsumtif Mahasiswa (Studi Kasus Mahasiswa S1 Akuntansi Fakultas Ekonomi dan Bisnis di Universitas Muhammadiyah Metro) Hardy, Arum Mutiara; Hendri, Nedi; Darmayanti, Elmira Febri
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.v2i2.3940

Abstract

This study aims to analyze Financial Literacy (1), Use of Electronic Wallet (2), and Self-Control (3) on Consumptive Behavior in Students of the Bachelor of Accounting Study Program, Faculty of Economics and Business, University of Muhammadiyah Metro. The population in this study were 268 respondents. The sampling technique in this research used several respondent criteria to obtain a sample of 160 respondents. The data in this study used SPSS version 22 with multiple linear regression analysis testing. The results of this study indicate that financial literacy, use of electronic wallets, and self-control have a partial or simultaneous effect on consumptive behavior in Students of the Bachelor of Accounting Study Program, Faculty of Economics and Business, University of Muhammadiyah Metro.
Pengaruh Sistem Informasi Akuntansi, Pengendalian Internal, dan Kompensasi Terhadap Kecurangan Akuntansi Dalam Sistem Pemberian Kredit Pada PT BNI Kota Metro Kurniawan, Muhammad Shuhada; Zanaria, Yulita; Darmayanti, Elmira Febri
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.v2i2.4402

Abstract

This study aims to determine the effect of accounting information systems, internal controls and compensation for accounting fraud in the credit granting system at PT BNI Kota Metro. The type of research used in this research is quantitative research with an associative approach. Data analysis was carried out by testing instruments, classical assumptions and testing hypotheses. The results of the study show that the Accounting Information System has a significant effect on accounting fraud. Internal control has a significant effect on accounting fraud. Compensation has a significant effect on accounting fraud. Accounting Information Systems, Internal Control, and Compensation simultaneously have a significant effect on accounting fraud.
Pengaruh Persepsi Mahasiswa, Motivasi, Ekspektasi Pendapatan Terhadap Pemilihan Karir Sebagai Profesi Akuntan Sholaiha, Khusnatul; Nusantoro, Jawoto; Darmayanti, Elmira Febri
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.v2i3.4729

Abstract

This study aims to describe the influence of student perception, motivation, and income expectations on career selection in the accounting profession. The sampling technique in this study used purposive sampling techniques so that the samples obtained were 124 students. This study used a quantitative approach. The data was analyzed using the help of the SPSS 22 program with a type of analysis, namely multiple linear regression analysis. The results obtained from this study show that student perception, motivation, and income expectations have a significant effect on career selection as an accountant profession. The results of simultaneous testing of student perceptions, motivation, and income expectations together affect career selection as a student accountant profession of the S1 Accounting study program, Faculty of Economics and Business, University of Muhammadiyah Metro.
Co-Authors Adellia Amanda Aditya Agung Budi Pratama Agnes Nova Liana Ahmad Nurrohman Al Amin, Muhammad Ridho Ali, Karnila Amelia, Shinta Andrianingsih, Retno Eka Angga Kurniawan Angga Kurniawan Anjani, Lita Aprilia Wahyuningrum Arisca, Naufal Audry Cahya Ranika Ayu Laraswati Azzahra, Cika Irlia Azzahra, Merissa Cahya, Nanang Nur Cahyani, Vanya Cika Irlia Azzahra Dani Anggoro Dani Anggoro Dewi Setiyaningsih Diana Puspita Durotun Nasikah Dwi Rahmanda, Ardian Rido Ermalia, Elda Desi Ersi Sisdianto Evi Wahyuni, Evi Fenny Thresia Fika Ramadhini Fitriani Fitriani Fitriani Fitriani Fitriani Fitriani Guritno, Ganda Happy Chandra Hardy, Arum Mutiara Herawati, Nurlina Herni Kurniawati Herni Kurniawati Indra Dwi Pramono Irawan, Daffa Jawoto Nusantoro Jawoto Nusantoro Jawoto Nusantoro Jawoto Nusantoro Jelita, Dinda Khairil Anwar Kurniawan, Muhammad Shuhada Laraswati, Ayu Lelawati, Nina Liana, Agnes Nova Lita Anjani Lukito Dwi Yuwono Lusi Herawati M. Ihsan Dacholfany MARIA BINTANG Nasikah, Durotun Nedi Hendri Nedi Hendri Nedi Hendri, Nedi Nina Lelawati Nina Lelawati Nina Lelawati Nirmala, Maya Dwi Nurindah, Mita Nurjanah, Esa Pambudi, Raikhan Pertiwi, Kinanti Eka Pradipta, Reyhan Singgih Prawati, Eri Prayoga, Duta Lintang Putri Handayani Putri, Pramesella Rahmat Fajar Ramdani Ramadani, Nafa Wulan Rendi Fedias Saputra Rolia, Eva Sahputra, Bagus Surya Salsabila, Zamira Sangidatus Sholihah Saputri, Wahyuni Sari, Adetia Novita Septiana, Nani Septiani, Siti Sholaahuddin, Amiin Sholaiha, Khusnatul SITI KHOLIFAH Sri Puspita Sari Sri Retnaning Rahayu Sri Retnaning Rahayu Sri Retnaning Rahayu, Sri Retnaning Sri Retnaninng Rahayu Suyanto Suyanto Suyanto Suyanto Wahyuningrum, Aprilia Yasmika Baihaqi, Yasmika Yulita Zanaria, Yulita