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All Journal PROSIDING SEMINAR NASIONAL Proceeding Seminar LPPM UMP Tahun 2014 Akuisisi : Jurnal Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN JCRS (Journal of Community Research and Service) Jurnal Fokus Manajemen Bisnis Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Jurnal Akuntansi AKTIVA Jurnal Manajemen DIVERSIFIKASI Expensive: Jurnal Akuntansi dan Keuangan Journal of Oikonomia
Jawoto Nusantoro
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 Physics Social Sciences Other

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ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENYALURAN DANA DESA (DD) UNTUK MASYARAKAT TERDAMPAK COVID-19 Erra Yunikasari; Jawoto Nusantoro; Nedi Hendri
Jurnal Akuntansi AKTIVA Vol 3 No 1 (2022): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v3i1.2049

Abstract

Penelitian ini bertujuan untuk meneliti kinerja pemerintah desa di Desa Mojopahit, Kecamatan Punggur Kabupaten Lampung Tengah dalam pengelolaan Dana Desa (DD) di masa pandemi Covid-19. Untuk melihat kinerja pemerintah desa dalam mengelola Dana Desa (DD), maka peneliti merujuk pada tahap perencanaan, tahap pelaksanaan, tahap penatausahaan, pelaporan dan pertanggungjawaban. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa kemampuan pemerintah desa di Desa Mojopahit Kecamatan Punggur Kabupaten Lampung Tengah dari segi aspek akuntabilitas dan transparansi sudah cukup baik sesuai dengan Permendagri Nomor 113 Tahun 2014 serta dalam penyaluran Dana Desa (DD) sudah tersalurkan kepada masyarakat terdampak Covid-19.
ANALISIS PENGEMBANGAN SISTEM AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA BMT FAJAR KCP DAYA MURNI TUBABA Anida Maryana; Nedi Hendri; Jawoto Nusantoro
Jurnal Akuntansi AKTIVA Vol 3 No 1 (2022): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v3i1.2050

Abstract

Penelitian tujuan untuk mengetahui pengembangan sistem penerimaan dan pengeluaran kas pada BMT FAJAR Tubaba. (1)Sistem Akuntansi (SIA),yang terjadi di BMT FAJAR. Desain penelitian yang digunakan peneliti dalam penelitian ini menggunakan pendekatan kualitatif.Objek penelitian ini adalah penerimaan dan pengeluaran kas,dan pengembamngan SIA BMT FAJAR,dalam penelitian tersebut penulis ditempatkan bagian keungan.Teknik pengambilan sampel yang digunakan adalah dokumentasi dan wawancara.Penelitian ini menggunakan pendekatan kualitatif.Hasil penelitian menunjukan penerimaan dan pengeluaran kas,dan pengembangan sistem SIA BMT FAJAR kurang baik untuk digunakan.
EFEK PERISTIWA POLITIK TERHADAP ABNORMAL RETURN DAN TRADING VOLUME ACTIVITY PADASAHAM LQ-45 Peti Mei Andari; Nedi Hendri; Jawoto Nusantoro Nusantoro
Jurnal Akuntansi AKTIVA Vol 1 No 1 (2020): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (8783.908 KB) | DOI: 10.24127/akuntansi.v1i1.43

Abstract

ABSTRACT This study aims to verify whether the percentage of stock offerings, company age, and market timing affect the underpricing of companies that make Initial Public Offering (IPO)during 2014-2017. This research is a type of quantitative research and the data analysismethod used is multiple linear regression analysis. The sampling technique used in this studywas a purposive sampling technique with certain criteria, so that 76 sample companies wereobtained. Based on the results of data analysis that has been done, it is found that the percentage variable share offering has a significant effect on the level of underpricing, while the agevariable of the company has no significant effect on the level of underpricing. In addition, itwas found that the market timing variable had a significant effect on the level of underpricingand simultaneously the percentage of shares offering, company age, and market timing had asignificant effect on the level of underpricing of companies that conducted Initial PublicOffering (IPO) on the Indonesia Stock Exchange.
ANALISIS EFISIENSI PENGGUNAAN MODAL KERJA PADA CV. ALPAN TONDON PERKASA PERIODE 2016-2017 Riza Eka Prastiwi; Jawoto Nusantoro; Ana Septiani
Jurnal Akuntansi AKTIVA Vol 1 No 2 (2020): OKTOBER
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (233.807 KB) | DOI: 10.24127/akuntansi.v1i2.381

Abstract

Prastiwi, riza, eka. 2020. Analysis of the use of capital CV alpan tondon CV. The final task. The d3 accountingstudy program, the faculty of economics and business of metro university. An analysis that describes by calculating the ratio of existing ratios in the company using certain formulas. Theresults showed that the level of ratios for three years: (1) Liquidity ratios obtained Current Ratio results of138.2%, 111.7%, Quick Ratio of 130%, 102%. (2) Solvency Ratio results obtained from the Debt to Equity Ratioof 10.28x, 6.27x, Debt to Total Assets Ratio of 1.18x, 1.05x. (3) The financial condition based on the calculationof good ratios and the company's performance has increased every year.
PENGARUH TINGKAT PEMAHAMAN AKUNTANSI, PERSEPSI BIAYA TERHADAP NIAT UNTUK MENGAMBIL SERTIFIKASI PROFESI CHARTERED ACCOUNTANT (CA) DENGAN MOTIVASI SEBAGAI VARIABEL MODERASI Elis Istanti; Jawoto Nusantoro; Gustin Padwa Sari
Jurnal Akuntansi AKTIVA Vol 1 No 2 (2020): OKTOBER
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (395.203 KB) | DOI: 10.24127/akuntansi.v1i2.552

Abstract

This study aims to examine and analyze the influence of accounting understanding level, cost perceptions ofintentions to take Chartered Accountant (CA) professional certification with motivation as a moderatingvariable. This study uses a quantitative method of associative and verification approaches. The object of thisresearch is the S1 Accounting Study Program students at Muhammadiyah University of Metro. The studypopulation was 406 students. The sampling technique used is purposive sampling, so as to obtain a sample of102 students. Data analysis techniques in this study used descriptive statistics, classic assumption tests,moderated regression analysis, hypothesis testing and coefficient of determination tests. Data were analyzedusing SPSS version 20. The results of this study indicate that: 1) The accounting understanding level did notsignificantly influence the intention to take Chartered Accountant (CA) professional certification, 2) Perceptionof cost had a significant effect on the intention to take Chartered Accountant (CA) profession certification, 3) Motivation was able to moderate the relationship between the level of accounting understanding of intention to take Chartered Accountant (CA) professional certification, 4) Motivation was able to moderate the relationshipof perceived cost to intention to take Chartered Accountant (CA) profession certification.
ANALISIS AKUNTANSI LINGKUNGAN PADA PENGELOLAAN LIMBAH SEBAGAI SALAH SATU BENTUK TANGGUNG JAWAB CSR SOSIAL PADA PERUSAHAAN PT SUGAR GROUP COMPANIES Sri Yanti; Nedi Hendri; Jawoto Nusantoro
Jurnal Akuntansi AKTIVA Vol 2 No 1 (2021): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (354.464 KB) | DOI: 10.24127/akuntansi.v2i1.862

Abstract

This study aims to determine environmental accounting for waste management as a form of social CSR responsibility in PT Sugar Group Companies. This type of research is descriptive research. Data analysis of Miles and Huberman's model, namely data reduction, data display, and conclusion drawing / verification. The results of this study indicate that the application of environmental accounting to waste management at PT Sugar Group Companies has been carried out well. However, environmental costs are not measured in detail, such as the cost of implementing labor and the cost of water and electricity which are totaled in terms of production activities. PT Sugar Group Companies have run a CSR program better known as PKBL (Partnership and Community Development Program), PKBL is carried out in a series of planned and measured activities.
ANALISIS PENERAPAN ACTIVITY BASED COSTING DALAM PENGENDALIAN BIAYA PRODUKSI (STUDI KASUS PADA BINTANG BAKERY LAMPUNG TENGAH) Andina Pramesti Awalia; Jawoto Nusantoro; Karnila Ali
Jurnal Akuntansi AKTIVA Vol 2 No 1 (2021): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (284.803 KB) | DOI: 10.24127/akuntansi.v2i1.876

Abstract

This study aims to determine how the application of standard costs, target costing and activity based costing in controlling production costs at Bintang Bakery, Central Lampung. Data obtained from data on production costs, production per unit, raw material costs, and direct labor costs from Bintang Bakery. This type of research is conducted using qualitative methods. Qualitative research is research that produces data in the form of verbal information or sentences and other data that is not in the form of measurement results. The data obtained from the research results were then analyzed by descriptive analysis. The analytical method used in this research is descriptive analysis method, where this method discusses a problem in detail that begins with the steps of collecting and filtering data obtained from the company, then describing and describing an event systematically and accurately so that conclusions can be drawn. in solving the problems that exist in the company, namely analyzing the application of standard costs, target costing and activity based costing, as control of production costs at Bintang Bakery, Central Lampung. The results of this study indicate that the application of standard costs in controlling production costs at Bintang Bakery Central Lampung can be said to be well controlled. The standard costs used are able to determine how much the Bintang Bakery should spend in producing products so that they can provide benefits. Target Costing method in controlling production costs at Bintang Bakery Central Lampung has been done well. This method determines the target cost or target profit in advance. This is done by looking at the market and the ability of customers to buy products. Activity Based Costing (ABC) method in controlling production costs at Bintang Bakery Central Lampung has been done well. Activity Based Costing System is able to allocate activity costs to each type of product appropriately based on the consumption of each activity. So that the system of charging costs in determining the Cost of Production is able to compete in the position of the product in the market. Keywords: Standard Costs, Target Costing, Activity Based Costing, Production Costs ABSTRAK Penelitian ini bertujuan Untuk mengetahui bagaimana Penerapan Biaya Standar, Target Costing dan Activity Based Costing Dalam Pengendalian Biaya Produksi pada Bintang Bakery Lampung Tengah. Data diperoleh dari data biaya produksi, produksi per unit, biaya bahan baku, dan biaya tenaga kerja langsung dari Bintang Bakery. Jenis penelitian yang dilakukan dengan menggunakan metode Kualitatif. Penelitian kualitatif adalah penelitian yang menghasilkan data-data berupa informasi verbal atau kalimat-kalimat dan data-data lainnya yang bukan berupa hasil pengukuran. Data yang diperoleh dari hasil penelitian selanjutnya dianalisis dengan analisis deskriptif. Metode analisis yang dipakai dalam penelitian ini adalah metode analisis deskriptif, dimana metode ini membahas suatu permasalahan secara terperinci yang diawali dengan langka-langkah mengumpulkan dan menyaring data yang diperoleh dari perusahaan, kemudian menggambarkan dan menguraikan suatu kejadian secara sistematis dan akurat agar dapat di tarik kesimpulan dalam memecahkan masalah yang ada pada perusahaan, yaitu menganalisis penerapan biaya standar, target costing dan activity based costing, sebagai pengendalian biaya produksi pada Bintang Bakery Lampung Tengah. Hasil penelitian ini menunjukkan bahwa Penerapan biaya standar dalam pengendalian biaya produksi pada Bintang Bakery Lampung Tengah dapat dikatakan sudah terkendali dengan baik. Biaya standar yang digunakan mampu menentukan berapa biaya yang seharusnya dikeluarkan oleh Bintang Bakery dalam menghasilkan produk sehingga dapat memberikan keuntungan. Metode Target Costing dalam pengendalian biaya produksi pada Bintang Bakery Lampung Tengah telah dilakukan dengan baik. Metode ini menentukan biaya target atau laba target diawal. Hal ini dilakukan dengan melihat pasar dan kemampuan pelanggan dalam membeli produk. Metode Activity Based Costing (ABC) dalam pengendalian biaya produksi pada Bintang Bakery Lampung Tengah telah dilakukan dengan baik. Activity Based Costing System mampu mengalokasikan biaya aktivitas ke setiap jenis produk secara tepat berdasarkan konsumsi masing-masing aktivitas. Sehingga sistem pembebanan biayanya dalam menentukan Harga Pokok Produksi mampu bersaing pada posisi produk di pasar.
PERAN EKONOMI KREATIF DALAM MENINGKATKAN PENDAPATAN PEDAGANG (STUDI KASUS PADA PASAR YOSOMULYO PELANGI) Pratiwi Esti Palupi; Jawoto Nusantoro; Ana Septiani
Jurnal Akuntansi AKTIVA Vol 2 No 1 (2021): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (351.176 KB) | DOI: 10.24127/akuntansi.v2i1.894

Abstract

This study aims to examine the Role of Creative Economy in Increasing Merchants Income at Pasar Yosomulyo Pelangi (PAYUNGI) Metro City. This research uses a descriptive qualitative approach. The sample of this research consisted of 29 people, namely Payungi Management, Traders and Visitors. To be able to obtain correct and accurate data so as to be able to answer research questions, the data collection techniques used in this study were observation, documentation and interviews. The technique used in this research uses descriptive qualitative research methods with reference to the concept, namely interactive models that clarify data analysis in three steps, namely, data reduction, data presentation, and drawing conclusions. The results of this study are the role of the Creative Economy at the Pasar Yosomulyo Pelangi (PAYUNGI) Metro City has a very important role.
PENGARUH PERILAKU PENGELOLAAN KEUANGAN, LOCUS OF CONTROL, DAN MEDIA SOSIAL TERHADAP HEDONISME LIFESTYLE DI KALANGAN MAHASISWA (STUDI EMPIRIS PADA MAHASISWA AKUNTANSI UNIVERSITAS MUHAMMADIYAH METRO) Anisa Viatri Dewi; Jawoto Nusantoro; Ardiansyah Japlani
Jurnal Akuntansi AKTIVA Vol 2 No 1 (2021): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (159.07 KB) | DOI: 10.24127/akuntansi.v2i1.906

Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis Pengaruh Perilaku Pengelolaan Keuangan (1), Locus of Control (2), dan Media Sosial (3) Terhadap Hedonisme Lifestyle di kalangan Mahasiswa Akuntansi Universitas Muhammadiyah Metro. Populasi pada penelitian ini yaitu sebanyak 313 responden. Teknik pengambilan sampel dalam peneltian ini menggunakan Nonprobability Sampling dengan menggunakan Purposive Sampling dengan menggunakan beberapa kriteria responden sehingga memperoleh sampel sebanyak 68 responden. Data dalam penelitian ini menggunakan SPSS versi 22 dengan pengujian analisis regresi linear berganda. Hasil penelitian ini menunjukan bahwa perilaku pengelolaan keuangan dan media sosial berpengaruh secara signifikan terhadap hedonisme lifestyle dikalangan mahasiswa, sedangkan locus of control tidak berpengaruh secara signifikan terhadap hedonisme lifestyle dikalangan mahasiswa, serta perilaku pengelolaan keuangan, locus of control, dan media sosial berpengaruh secara simultan. ABSTRACT This study aimed to analyze the Effect of Financial Management Behavior (1), Locus of Control (2), and Social Media (3) on Hedonism Lifestyle among Accounting Students of Muhammadiyah University of Metro. The population in this study was 313 respondents. The sampling technique in this study used nonprobability sampling using purposive sampling using several respondents' criteria so that a sample of 68 respondents was obtained. The data in this study used SPSS version 22 with multiple linear regression analysis testing. The results of this study indicated that the behavior of financial management and social media had a significant effect on hedonism lifestyle among students, while locus of control had no significant effect on hedonism lifestyle among students, as well as financial management behavior, locus of control, and social media simultaneously.
ANALISIS PENGELOLAAN MODAL KERJA DALAM RANGKA PENILAIAN PRODUKTIVITAS PERUSAHAAN (Studi pada Pabrik Roti Pelangi Nusantara Kota Metro) Irsa Yolanda; Jawoto Nusantoro; Yulita Zanaria
Jurnal Akuntansi AKTIVA Vol 2 No 2 (2021): OKTOBER
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.679 KB)

Abstract

The purpose of this study was to analyze working capital management related to company productivity at the Pelangi Nusantara Bakery Factory in Metro City. The method used in this study is a quantitative method with the object of research being the management of working capital and company productivity. The data collection technique uses documentation on reports for 4 years, 2015-2018. The analytical tool used is an analysis of the company's financial statements in the form of analysis of cash turnover, inventory, accounts receivable, working capital, GPM, NPM and productivity ratios. The results of the analysis show that cash turnover and accounts receivable turnover each year are included in the good cash turnover category, while inventory turnover is in the poor category. Gross Profit Margin in good category, Net Profit Margin in good category although not experiencing a significant increase. The productivity ratio tends to remain or not increase due to an increase in the price of raw materials and a decrease in the value of the currency which causes the value of the assets involved to increase.
Co-Authors Adellia Amanda Ago Rival Pramono Agung Nugraha, Dhea Mulya Agung Pangestu, Putra Agustina, Rizka Ahmad Nurrohman Albhi Bhimantara Putra Ali, Karnila Ambar Almareta Amelia Putri, Intan Ammi Nadira, Daffa Aqila Andina Pramesti Awalia Andrianingsih, Retno Eka Angga Kurniawan Anida Maryana Anisa Viatri Dewi Aprilia Wahyuningrum Ardiansyah Japlani, Ardiansyah Asmarani, Hermanda awalia, andina pramesti Ayu Yuliana Billa Fajar Kurnia Danu Harianto, Hasyim Darmayanti, E Febri David Setiawan Dea Prastika, Merri Deny Edy Widodo Dewantara, Andika Dewi Setiyaningsih Dewi, Anisa Viatri Dwi Lestari, Endah Ela Noviana Elis Istanti Elmira Febri Darmayanti Elsananda, Dhea Alvira Ely Regina Erna Sari, Erna Erra Yunikasari Ery Baskoro Ery Baskoro, Ery Evi Wahyuni, Evi Fabella Budi , Ajeng Fahad Fika Ramadhini Fitriyaningsih, Nur Guritno, Ganda Gustin Padwa Sari, Gustin Padwa Habiburrahman Habiburrahman, Habiburrahman Happy Chandra Ines Monica Rani Iqfiyansyah, Rizal Irsa Yolanda Istanti, Elis Japlani, Ardiansayh Jasnika, Fiona Jelita, Dinda Khairil Anwar Khairil Anwar Klara Sinta, Shela Legowo Wati, Tri Lelawati, Nina Lita Anjani M Aryant Wahyu Pratama M. Kelvin Setya Wijaya Marlena Sari , Devi Ayu Melisa Salsabila Muhammad Ridho Al Amin Mutiara Santika, Desta Nani Septiana Nani Septiana, Nani Septiana Natasa, Agnes Nedi Hendri Novita, Eka Nugraheni, Septiana Ayu Nur Fitriyaningsih Palupi, Pratiwi Esti Pertiwi, Kinanti Eka Peti Mei Andari Pita Rahmawati Prastiwi, Riza Eka Pratama, M Aryant Wahyu Pratiwi Esti Palupi Pratiwi Puji Lestari Puji Anggraini Puji Astuti, Fitria Dewi Putri, Pramesella Rahmadanti, Silvi Wahyu Rahmawati, Pita Rendi Fedias Saputra Rendy Kurniawan Retnaning Rahayu, sri Retno Ambarwati Rina Anggraeni, Rina Riza Eka Prastiwi Rizki Maulana Rosid, Andiana Rosmalinda, Lica RR. Ella Evrita Hestiandari Ruswanti, Lilis Salsabila, Melisa Saputri, Wahyuni Sari, Adetia Novita Sari, Titik Ratna Sari, Yuni Elmita Selvia Selvia Septiani, Ana Septiani, Siti Sheren Viera Suryadi Sholaiha, Khusnatul Sintia Sahna Sari Febriani Siswoyo, Slamet Tedy SITI KHOLIFAH Siti Kholifah Siti Kholifah, Ulfi Sri Retnaning Rahayu Sri Retnaning Rahayu, Sri Retnaning Sri Yanti Sri Yanti Suci, Desi Permoni Sugeng Suharto Suharto Suyanto Suyanto Syah Husin, Leoni Safira Ulkaromah, Anisa Valencia Aviliani, Imelda Wahyuningrum, Aprilia Wardhana, Happy Chandra Yateno - Yolanda, Irsa Yulita Zanaria, Yulita Yuni Elmita Sari