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Analisis Harga Jual pada Pendapatan Petani Kopi Sintia Sahna Sari Febriani; Jawoto Nusantoro; Elmira Febri Darmayanti
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.v5i1.11134

Abstract

This study is research that uses qualitative apporach with a qualitative descriptive method that aims to analyze selling prices, other factors and strategies that can increase the income of coffee farmers in Bonglai Village, Banjit District, Way Kanan Regency. The population in this study is 697 respondents. The sampling technique in this study uses the slovin formula and sets the significance level at 10% so that a sample of 87 respondents is obtained. Data analysis is carried out through several stages, namely data processing which includes data reduction, data presentation, and verification. To test the validity of the data, several methods are used, including credibility tests, dependency tests, transferability tests, and confirmability tests. The analysis tool used is the Guttman scale. The results of this study show that selling prices, and other factors such as production and climate change as well as land productivity strategies and processing technology have a great impact on the income level of coffee farmers in Bonglai Village, Banjit District, Way Kanan Regency.
Analisis Kinerja Keuangan dengan Pendekatan FVA (Financial Value Added) Siti Kholifah; Jawoto Nusantoro; Elmira Febri Darmayanti
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.v5i1.11157

Abstract

institutions listed on the Indonesia Stock Exchange based on liquidity, solvency, profitability, and Financial Value Added (FVA). This study uses purposive sampling with specific criteria, resulting in four Sharia banks selected as samples. The results show that the financial performance analysis of Sharia banks listed on the Indonesia Stock Exchange based on liquidity varies during the 2021–2024 period. Based on solvency, the financial performance of the four sampled Sharia banks is categorized as very healthy. Profitability analysis shows varied results. Meanwhile, based on FVA, Bank Syariah Indonesia and Bank BTPN Syariah show positive FVA values throughout the study period, indicating good financial performance. Conversely, Bank Panin Dubai Syariah in 2021 and Bank Aladin Syariah Tbk in 2022 and 2023 exhibit negative FVA values, indicating poor financial performance.
Analisis Pengelolaan, Pengawasan dan Retribusi Parkir dalam Meningkatkan PAD Pertiwi Pertiwi; Elmira Febri Darmayanti; Ana Septiani
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.v5i1.11166

Abstract

This research aims to analyze parking fees in increasing the Local Revenue (PAD) of Metro City, as well as to identify the obstacles in its management. This research uses a qualitative method with a descriptive approach. The Metro City Government manages 53 roadside parking points and 101 special parking points. However, the management of parking fees is not yet optimal due to obstacles such as discrepancies in the names of parking attendants and the low public awareness of paying these fees. The efforts made by the government to optimize parking fee revenue include strengthening collection regulations, but supervision remains limited. Parking fees make a significant contribution to the PAD of Metro City, but there is a need for improvement in the aspects of supervision and law enforcement so that the revenue potential can be maximized. Therefore, it is important for the local government to improve the parking fee management system and raise public awareness regarding the obligation to pay these fees
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 Anggun Yuliana Anjani, Lita Aprilia Wahyuningrum Aprilia Wahyuningrum Arisca, Naufal Audry Cahya Ranika Ayu Laraswati Azzahra, Cika Irlia Azzahra, Merissa Bagus Surya Sahputra Cahya, Nanang Nur Cahyani, Vanya Cika Irlia Azzahra Dani Anggoro Dani Anggoro Dewi Setiyaningsih Diana Puspita Durotun Nasikah Dwi Rahmanda, Ardian Rido Eri Prawati Ermalia, Elda Desi Ersi Sisdianto Esa Nurjanah 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 Khairil Anwar Kurniawan, Muhammad Shuhada Laraswati, Ayu Lelawati, Nina Liana, Agnes Nova Lita Anjani Lukito Dwi Yuwono Lusi Herawati M. Ihsan Dacholfany MARIA BINTANG Melisa Salsabila Merissa Azzahra Muhammad Ihsan Dacholfany Nafa Wulan Ramadani 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 Pertiwi Pertiwi, Kinanti Eka Pradipta, Reyhan Singgih Prawati, Eri Prayoga, Duta Lintang Puji Anggraini Putri Handayani Putri, Pramesella Rahmat Fajar Ramdani Raikhan Pambudi Ramadani, Nafa Wulan Rendi Fedias Saputra Reyhan Singgih Pradipta Rolia, Eva Rolia, Eva Sahputra, Bagus Surya Salsabila, Melisa Salsabila, Zamira Sangidatus Sholihah Saputri, Wahyuni Sari, Adetia Novita Septiani, Ana Septiani, Siti Shinta Amelia Sholaahuddin, Amiin Sholaiha, Khusnatul Sindy Amalia Sintia Sahna Sari Febriani SITI KHOLIFAH 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