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All Journal Proceeding Seminar LPPM UMP Tahun 2014 Akuisisi : Jurnal Akuntansi FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN JCRS (Journal of Community Research and Service) Jurnal Fokus Manajemen Bisnis Jurnal Akuntansi AKTIVA Jurnal Manajemen DIVERSIFIKASI Expensive: Jurnal Akuntansi dan Keuangan Journal of Oikonomia

Jawoto Nusantoro

Program Studi Akuntansi Universitas Muhammadiyah Metro,

Author-ID : 336170

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Analisis Perkembangan Pasar Pariwisata Sebagai Penggerak Ekonomi Kreatif Di Kota Metro (Studi Kasus Di Pasar Yosomulyo Pelangi Dan Wisata Kuliner Jamur Sawah) Putri, Pramesella; Nusantoro, Jawoto; Darmayanti, Elmira Febri
Expensive: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): Mei
Publisher : Universitas Muhammadiyah Metro

This research is a qualitative research with a qualitative descriptive method that aims to (1) determine the development of the tourism market in Metro City (2) Analyze the characteristics of the development of Yosomulyo Pelangi Market and Mushroom Sawah Culinary Tourism as a driving force of the creative economy in Metro City. This study took 4 respondents or informants consisting of the initiators and managers of the two tourism markets. Methods of data collection using interview techniques, observation, and documentation. Data analysis techniques consist of data reduction (data reduction), data display (data presentation), and data conclusion drawing/verification (drawing conclusions). Based on the results of the analysis and assessment of this study, it shows that the development of Yosomulyo Pelangi Market and Mushroom Sawah Culinary Tourism as a driving force of the creative economy in Metro City is quite good by proving the percentage results at Yosomulyo Pelangi Market by 95% and Mushroom Sawah Culinary Tourism by 65%. The characteristics of the development of the tourism market in Metro City are the combination of tourism, culinary, market and photos which are managed by empowering the surrounding community.

Analisis Perhitungan Harga Pokok Produksi Dengan Metode Full Costing Dan Penentuan Harga Jual Dengan Pendekatan Cost Plus Pricing Sebagai Upaya Memperoleh Laba Optimal (Studi Kasus Pada Usaha Kripik Pisang Berkah Jaya Kelurahan Yosodadi, Metro Timur) Sari, Erna; Nusantoro, Jawoto; Sari, Gustin Padwa
Expensive: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): Mei
Publisher : Universitas Muhammadiyah Metro

The purposes of this study are (1), to determine the calculation of the cost of production using the full costing method and determining the selling price using the cost plus pricing approach (2), to determine the calculation of the cost of production and determining the selling price applied by business owners (3), to find out the comparison between the two calculations. The object of the research is the BERKAH JAYA Banana Chips Business, Yosodadi Village, East Metro. The types of data in this study are qualitative and quantitative data, while the data sources used in this study are primary and secondary data. Data collection techniques used are observation, interviews, and literature. The data analysis method is to identify costs, compile data, calculate the cost of goods using the full costing method and selling prices with the cost plus pricing approach, calculate the cost of production and the selling price of the business owner and then make a comparison. The results of this study indicate that the calculation of the cost of production and selling prices with the standard method is higher than the business owner's method, so that the full costing method and the cost plus pricing approach can be used as an effort to obtain optimal profit

Analisis Pengendalian Persediaan Barang Dagang (Inventory) Dan Harga Pada Keputusan Pembelian Air Minum Dalam Kemasan (Amdk) Merek Isqo PT Metro Surya Inovasi (PT Mesva) Di Kota Metro Lampung Ruswanti, Lilis; Nusantoro, Jawoto; Kurniawan, Angga
Expensive: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): Mei
Publisher : Universitas Muhammadiyah Metro

This research is a qualitative research with a qualitative descriptive method. This study took 1 respondent from the warehousing staff of PT Metro Surya Innovation as a provider of information about the company's merchandise inventory and 6 large outlets selling Isqo brand bottled drinking water as a provider of price information on purchasing decisions for isqo brand bottled drinking water. Data collection techniques using observation, interviews, and documentation. Based on the results of the analysis and assessment in this study, it shows that in the period August-December 2021, the EOQ/KPE method is 999 units/box with a repurchase frequency of 14 times. Safety stock is 95 units/box and ROP/TPK 190 units, the maximum inventory of goods at the company that must be maintained is 1,094 per day. Based on the comparison results if the merchandise control method is carried out using the EOQ/KPE method, the company can increase efficiency and provide benefits to the company with a cost difference of Rp. 7,281,281. The results show that by using the EOQ/KPE method, the company can precisely determine the safety stock so as to minimize the occurrence of shortages of goods and can also determine the ROP/TPK to avoid delays in ordering and delivery of goods to the customer.

Peranan Audit Internal Untuk Menunjang Efektivitas Pengendalian Internal Persediaan Barang Dagang Pada PT Intan Pariwara Branch Office Metro Nugraheni, Septiana Ayu; Nusantoro, Jawoto; Hendri, Nedi
Expensive: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): Mei
Publisher : Universitas Muhammadiyah Metro

This study aimed to determine the role of internal audits in supporting the effectiveness of internal inventory control at PT. Intan Pariwara Branch Office, Metro. The method used in this research is qualitative with a descriptive approach. The data subject is the administration section and the Warehouse section. Data obtained by researchers through interviews and questionnaires distributed directly to research subjects. Data analysis used the miles method: data collection, data reduction, data presentation and drawing conclusions. This study's conclusion explains that the internal audit's role in inventory control has not carried out internal audit activities under good fieldwork standards: not fully implementing audit planning, program auditing, and audit procedures. And inventory control is not adequate. The completeness of invoices evidences this for issuing goods and receiving goods that are not arranged and stored properly so that it impacts stock.

Pengaruh Coorporate Social Responsibility Disclosure Dan Institutional Ownership Terhadap Firm Value PT Sinar Pematang Mulia 11 Bandar Mataram Lampung Tengah Andrianingsih, Retno Eka; Nusantoro, Jawoto; Darmayanti, Elmira Febri
Expensive: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): Mei
Publisher : Universitas Muhammadiyah Metro

This study aims to determine the effect of Corporate Social Responsibility (CSR) Disclosure and Institutional Ownership on Firm Value at PT Sinar Pematang Mulia 11 Bandar Mataram Central Lampung. The type of research used is quantitative with this research method using panel regression method and processed using Eviews. The results showed that the Corporate Social Responsibility (CSR) Disclosure variable had a positive and significant effect on Firm Value, which was 0.000048 with a positive sign with a probability value of 0.0048 > 0.05. Institutional Ownership variable has a positive and significant effect on Firm Value, which is 0.000079 with a positive sign with a probability value of 0.0630 > 0.05. Corporate Social Responsibility (CSR) Disclosure and Institutional Ownership variables have a positive and significant impact on Firm Value, namely Fcount (3.696479) > from F table (2.934030) and probability value is 0.005279 < 0.05

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

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

Pengaruh Pelatihan Profesional, Pertimbangan Pasar Kerja, Personalitas Dan Lingkungan Kerja Terhadap Minat Mahasiswa Akuntansi Berkarir Menjadi Akuntan Publik Rosmalinda, Lica; Zanaria, Yulita; Nusantoro, Jawoto
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.v1i3.3252

The study aims to analyze the Effect of Profesional Training 1; Job Maket Considerations 2; Personality 3; and Work Environment 4; Against the Interest of Accounting Students 5; Career Becoming a Public Accountant. The type of research used in this study is quantitative with a descriptive approach, in this study using as many as 484 respondents. The sampling technique in this research uses Nonprobability Sampling by using Puposive Sampling by using several respondent criteria so as to obtain a sample of 95 respondents. The results of this study indicate that the Professional Training in Considerations of the Job Market, Personality and Work Environment partially or simultaneously influences the Interest of Accounting Student in a Career to Become a Public Accountant.

Analisis Break Even Point Sebagai Dasar Perencanaan Laba Pada Rumah Makan Ayam Bakar Aa’ Bangunrejo Lampung Tengah Wardhana, Happy Chandra; Nusantoro, Jawoto; Sari, Gustin Padwa
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.v1i3.3253

and break even point analysis as profit planning at Aa' Bangunrejo Grilled Chicken Restaurant, Central Lampung. The theory used is the Theory of Constraint (TOC) or the Theory of Constraints. The method used in this research is descriptive qualitative. In this study, researchers used primary data through interviews. The subject of this research is Mr. Chairul as the owner of the restaurant. The data analysis method used is the calculation of cost plus pricing with the full costing method, the calculation of BEP on the basis of units and on the basis of the number of sales in rupiah. The results of this study indicate that the selling price with the application of the cost plus pricing method is higher. The details of the calculation are that there is a price difference of Rp. 5,208.3 from the CEP results of Rp. 23,741.3 and the calculation of restaurants of Rp. 18,533.3. The calculation obtained from the BEP analysis concluded that during the month of May 2022 the restaurant had experienced a profit, and the calculation in profit planning experienced an increase and decrease in profit.

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

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.

Analisis Peranan Sistem Informasi Akuntansi Pembelian Tunai Dan Penjualan Tunai Dalam Pengendalian Persediaan Barang Dagang Pada Toko Salah Parkir Metro Saputra, Andri; Nusantoro, Jawoto; Kurniawan, Angga
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.v2i1.3673

This type of research is field research with a qualitative descriptive approach. The data collection tools in this study are observation, interviews and documentation. The data analysis technique is through the process of data collection, data reduction, data presentation, and drawing conclusions. Based on the results of the study, it can be concluded that the implementation of an accounting information system for cash purchases and cash sales at the Metro Salah Parkir Stores is already computerized. This can be seen from the elements of cash purchases at Metro Salah Parkir Stores, namely: Related functions are the Purchasing Function and Receiving Function, Warehouse Function and Accounting Function. The role of the accounting information system for cash purchases and cash sales in controlling merchandise inventory at the Metro Salah Parkir Stores is in accordance with the internal control components. But there are still a number of problems including excess or shortage between the goods ordered and the goods that have been sent to the Metro Salah Parkir Stores.

Co-Authors Agung Nugraha, Dhea Mulya Agung Pangestu, Putra Agustina, Rizka Ali, Karnila Amelia Putri, Intan Ammi Nadira, Daffa Aqila Andrianingsih, Retno Eka Angga Kurniawan Asmarani, Hermanda awalia, andina pramesti Danu Harianto, Hasyim Darmayanti, E Febri Darmayanti, Elmira Febri Dea Prastika, Merri Dewantara, Andika Dewi, Anisa Viatri Elsananda, Dhea Alvira Erna Sari, Erna Ery Baskoro, Ery Evi Wahyuni, Evi Fabella Budi , Ajeng Febri Darmayanti, Elmira Fitriyaningsih, Nur Gustin Padwa Sari, Gustin Padwa Habiburrahman Habiburrahman, Habiburrahman Iqfiyansyah, Rizal Istanti, Elis Japlani, Ardiansayh Jasnika, Fiona Jelita, Dinda Klara Sinta, Shela Legowo Wati, Tri Lelawati, Nina Marlena Sari , Devi Ayu Mutiara Santika, Desta Natasa, Agnes Nedi Hendri, Nedi Novita, Eka Nugraheni, Septiana Ayu Palupi, Pratiwi Esti Pertiwi, Kinanti Eka Prastiwi, Riza Eka Pratama, M Aryant Wahyu Puji Astuti, Fitria Dewi Putri, Pramesella Rahmadanti, Silvi Wahyu Rahmawati, Pita Retnaning Rahayu, sri Retno Ambarwati Rina Anggraeni, Rina Rosmalinda, Lica RR. Ella Evrita Hestiandari Ruswanti, Lilis Sari, Adetia Novita Sari, Titik Ratna Selvia Selvia Septiani, Ana Septiani, Siti Sholaiha, Khusnatul Siswoyo, Slamet Tedy Siti Kholifah, Ulfi Sri Retnaning Rahayu, Sri Retnaning Sri Yanti Suci, Desi Permoni Suharto Suharto Suyanto Suyanto Syah Husin, Leoni Safira Ulkaromah, Anisa Valencia Aviliani, Imelda Wardhana, Happy Chandra Yolanda, Irsa Yulita Zanaria, Yulita

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