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

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Analisis Penerapan Akuntansi Lingkungan (Environment Accounting) Pada Pt Pemuka Sakti Manis Indah Di Way Kanan Lampung Ulkaromah, Anisa; Suyanto, Suyanto; Nusantoro, Jawoto
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.v2i1.3696

Abstract

The purpose of this study is to find out whether the company has implemented environmental accounting and conformity with PSAK 2022. This research method uses qualitative research to analyze the application of environmental accounting at PT Pemuka Sakti Manis Indah in Way Kanan Lampung, which is located in the village Mount Waras, Way Kanan District, Lampung Province. The results of the study show that PT Pemuka Sakti Manis Indah is in accordance with PSAK 2022 concerning recognition, measurement and presentation that correctly recognizes the cost of waste treatment and measurement of the cost of treating the waste as referred to in PSAK 2022 paragraph 1 concerning financial reports. The presentation of PT Pemuka Sakti Manis Indah's waste treatment costs is appropriate, by presenting clearly the financial position. PT Pemuka Sakti Manis Indah presents the cost of treating waste presented in processing in production costs, in the Company's Profit and Loss Report in Cost of Goods Sold.
Analisis Perhitungan Harga Pokok Penjualan Dan Penentuan Harga Jual Produk Menggunkan Metode Cost Plus Pricing (Studi Kasus Pada Usah Home Industri Bahan Bangunan Pilar Jaya Di Sukadana Lampung Timur) Ambarwati, Retno; Nusantoro, Jawoto; Septiani, Ana
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.v2i1.3701

Abstract

This study aims to analyze the calculation of cost of goods sold and determination of product selling prices using the cost plus pricing method in the Pilar Jaya building materials home industry business in Sukadana, East Lampung. This research uses a descriptive method with a qualitative approach. The results showed that there were differences in the results of the analysis of the calculation of cost of goods sold using the activity-based costing method and the determination of selling prices using the cost plus pricing method with the calculation of cost of goods sold and determining selling prices according to the company. Based on the results of the analysis and calculations that have been carried out, it can be concluded that the calculation of cost of goods sold using the activity-based costing method in the Pilar Jaya home industry obtained a result of Rp 57,283,362.97. This result is lower than the calculation of cost of goods sold according to the company. While the calculation of determining the selling price using the cost plus pricing method in the Pilar Jaya home industry obtained a pilar price of IDR 296,305, a lisplang price of IDR 144,956, a roster price of IDR 11,057, and a buis beton price of IDR 145,087. The selling price using the cost plus pricing method is lower than the selling price according to the company.
Pengaruh Literasi Keuangan dan Financial Technology terhadap Inklusi Keuangan pada UMKM Kelurahan Yosodadi Kecamatan Metro Timur Rahmadanti, Silvi Wahyu; Zanaria, Yulita; Nusantoro, Jawoto
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.v2i2.3942

Abstract

This study aims to determine the effect of financial literacy and fintech on financial inclusion in SMEs in Yosodadi Village, Metro Timur District. 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 showed that financial literacy (X1) had a significant effect on financial inclusion in UMKM Yosodadi Village. When a person has a high level of understanding of financial concepts, the higher the level of one's financial inclusion. Financial Technology (X2) has a significant effect on financial inclusion in Yosodadi Village SMEs. The higher use of Fintech will support the level of financial inclusion. Where the availability of access and financial services will be wider and easier to reach
Analisis Biaya Produksi (Cost Of Production) Dalam Menentukan Harga Jual Menggunakan Metode Full Costing Suci, Desi Permoni; Nusantoro, Jawoto; Septiani, Ana
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.v2i2.4466

Abstract

This study aims to determine the difference in the calculation of production costs according to mushroom production with the calculation of production costs using the full costing method. And to find out the selling price of production according to straw mushroom production and according to the full costing method. The research method used in this research is qualitative research. The research results show that there is a price difference, namely by using the full costing method, the price obtained is greater than the cost of production obtained according to business processor estimates. This is because the classification and collection carried out by business processors does not take into account all costs sacrificed. because the calculations made by business processors are not correct in imposing factory overhead costs on each product
Pengaruh Kinerja Keuangan, Ukuran Perusahaan, dan Kepemilikan Institusional Terhadap Return Saham Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Jasnika, Fiona; Nusantoro, Jawoto; Sari, Gustin Padwa
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.v2i2.4724

Abstract

This study aims to determine the Effect of Financial Performance, Company Size and Institutional Ownership on Stock Return in mining companies listed on the Indonesia Stock Exchange. The data in this study uses secondary data using the technique of collecting annual financial report data on mining companies with a population of 89 mining companies listed on the Indonesia Stock Exchange. The sampling technique in this study uses purposive sampling techniques and uses several criteria so that 53 mining companies were obtained in the 2019-2021 period. The data analysis used in this study was panel data regression analysis with the help of the Eviews 10 application. Based on data analysis conducted with regression analysis, panel data shows that variables of financial performance and institutional ownership affect stock returns. Meanwhile, the variable size of the company does not affect the return of mining company shares for the 2019-2021 period.
Pengaruh Pengetahuan Kewirausahaan, E-Commerce Dan Penggunaan Sistem Informasi Akuntansi, Terhadap Pengambilan Keputusan Berwirausaha Selvia, Selvia; Nusantoro, Jawoto; Darmayanti, E 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.v2i3.4728

Abstract

This study aims to analyze Entrepreneurship Knowledge, E-commerce, and Use of Accounting Information Systems on Entrepreneurial Decisions in Students of the Accounting Study Program, Faculty of Economics and Business, University of Muhammadiyah Metro. The population in this research is 268 respondents. The sampling technique in this research used several respondent criteria to obtain a sample of 86 respondents. The data in this study used SPSS version 22 with multiple linear regression analysis testing. The results of this study indicate that entrepreneurial knowledge, e-commerce, and the use of accounting information systems have a partial or simultaneous effect on Entrepreneurial Decisions in Students of the Accounting Study Program, Faculty of Economics and Business, University of Muhammadiyah Metro
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.
Analisis Efektifitas Struktur Pengendalian Internal Sistem Penerimaan Kas dan Persediaan Dagang pada PT NICOSA Sejahtera di Lampung Timur. Dewantara, Andika; Suyanto, Suyanto; Nusantoro, Jawoto
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.v2i3.4744

Abstract

This research was conducted at PT. Nicosa Sejahtera, East Lampung. The aims of the study are to know and analysis the structure of the internal control system of cash receipts and inventory applied on PT. Nicosa Sejahtera, East Lampung and to know the effectiveness the structure of the internal control system on PT. Nicosa Sejahtera, East Lampung. . The research was descriptive-qualitative. Moreover, the instruments in the data collection technique used observation, interviews, and documentation. Furthermore, the data analysis technique started with data reduction, data presentation, and drawing conclusions. Based on the result show that the implementation of internal control within the company has been running as it should, each element of internal control has been running effectively.
Penerapan Biaya Diferensial Dalam Pengambilan Keputusan Membeli Atau Memproduksi Sendiri Outlet Pisang Goreng Nugget Agung Pangestu, Putra; Nusantoro, Jawoto; Hendri, Nedi
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i1.5616

Abstract

This study aims to analyze the application of management accounting information at Pisang Goreng Nugget Outlets in making decisions to buy or produce their own banana nugget raw materials. The type of research used in this study is qualitative, the research method used is a quantitative descriptive method in which this method describes or describes the application of management accounting information so that it can be used as a short-term decision-making tool at the Metro City Fried Banana Nugget Outlet. Data collection techniques in conducting this research, using observation and interview data collection methods. The results of this study the use of differential accounting information is very useful for the management of the Metro City Fried Banana Nugget Outlet in obtaining the information needed to be able to compare which decision is more profitable between buying or producing bugget banana raw materials yourself.
Analisis Penerapan SAK EMKM Pada Laporan Keuangan Iqfiyansyah, Rizal; Nusantoro, Jawoto; Febri Darmayanti, Elmira
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i2.6655

Abstract

This research aims to complete the preparation of financial reports carried out by DWI PUTRA UMKM Enterprises and to determine the preparation of DWI PUTRA UMKM financial reports using SAK EMKM. The design that will be used for research is descriptive qualitative research in the form of a case study. The results of the research explain that the preparation of financial reports carried out by PD Dwi Putra is not fully in accordance with the financial accounting standards for micro, small and medium entities (SAK EMKM). The company has not prepared Notes to Financial Reports (CaLK). Based on SAK EMKM, MSME financial reports consist of a minimum profit and loss report, financial position report and notes to financial reports. Meanwhile, according to his confession, PD Dwi Putra's measurements were appropriate except that the presentation of the financial statements was not fully in accordance with the relevant provisions contained in SAK EMKM
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