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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 Di Dinas Perumahan Rakyat Dan Kawasan Permukiman Kota Metro Siti Kholifah, Ulfi; Zanaria, Yulita; Nusantoro, Jawoto
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 3 (2024): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i3.7315

Abstract

This research aims to determine the suitability of the application of accounting in the Metro City Public Housing and Residential Area Service. The type of research used is a qualitative descriptive method. The instruments used in this research are interviews and observations. Data analysis was carried out using the Miles and Huberman model. The research results show that the application of accounting in the Metro City Public Housing and Residential Area Service is not in accordance with Generally Applicable Accounting Principles. The accounting process carried out by the Metro City Perkim Service starts with all cash disbursement and cash receipt transactions which are recorded first in the General Cash Book (BKU). Document all transactions that occur and then journalize them. Transactions that cause cash disbursements are recorded in the cash disbursement journal and vice versa. It's just that the Department does not print out the journaling process and only makes it according to a computerized system.
Penerapan Sistem Point Of Sale (Pos) Dalam Pengelolaan Usaha Dagang PT Trio Karya Makmur Geminar Kota Metro Natasa, Agnes; Nusantoro, Jawoto; Febri Darmayanti, Elmira
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 3 (2024): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i3.7456

Abstract

This research aims to determine the application of the Point of Sale (Pos) system in the management of the PT Trio Karya Makmur Geminar Metro City trading business. The type of research used is descriptive qualitative research. The instruments used in this research were interviews and observations. Data analysis was carried out using Point of Sale analysis and Management Information System input. The research results show that PT Trio Karya Makmur Geminar Kota Metro has implemented an on-line POS system. This means that every time a sales transaction occurs, it will immediately affect all data in the store. The POS system at PT Trio Karya Makmur Geminar Kota Metro is generally good. This is shown by the compatibility between the POS system in the shop and the theory regarding the POS system. In the Deposit Details and Cashier's Proof of Deposit documents, no printed serial numbers were found. Therefore, recommendations for improvements to these two documents were made.
Sistem Pengembangan Deteksi Kamera Berbasis Artificial Intelligence (AI) dalam Toko Ritel Puji Astuti, Fitria Dewi; Nusantoro, Jawoto; Febri Darmayanti, Elmira
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 1 (2025): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i1.8384

Abstract

This research was carried out with the aim of introducing an artificial intelligence-based camera detection system to increase the optimization of retail store inventory. By utilizing computer vision recognition technology to manage and increase inventory efficiency. In this research, the Yolo v5 model will be used. You Only Look Once (Yolo), while the type of data used is secondary data obtained from dataset collection sites, namely Kaggle and Roboflow. The results of this research create the latest solutions to help retail stores adapt to increasingly fierce competition and provide better service to customers. The research concludes that real-time stock monitoring provides store management with instant information about product availability, enabling quick decision making and more effective responses
Analisis Perhitungan Biaya Produksi Menggunakan Metode Full Costing Sebagai Dasar Penentuan Harga Jual Produk Ammi Nadira, Daffa Aqila; Nusantoro, Jawoto; Febri Darmayanti, Elmira
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 1 (2025): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i1.8389

Abstract

This research aims to analyze the calculation of production costs using the full costing method as a basis for determining product selling prices at the "Kaya Rasa" Fish Crackers Factory in Tunggal Warga Village, Banjar Agung District, Tulang Bawang Regency. The research method used is a descriptive method with a qualitative approach. The object of this research is the "Rich Taste" Fish Crackers Factory. The type of data in this research is qualitative data and the data source in this research is primary data. Data collection techniques in this research are observation, interviews and documentation. This research uses the full costing method so that production cost information becomes more accurate. The results of the research show that calculating production costs using the full costing method produces higher and more detailed prices than the method applied by the "Kaya Rasa" Fish Crackers Factory, so that the full costing method can be used as a basis for determining competitive selling prices and generating optimal profits.
Analisis Penerapan Akuntansi Pertanggungjawaban Habiburrahman, Habiburrahman; Zanaria, Yulita; Nusantoro, Jawoto
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 1 (2025): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i1.8440

Abstract

This research aims to analyze the implementation of responsibility accounting at RSU Muhammadiyah Metro. Responsibility accounting is an accounting system that recognizes various responsibility centers within an organization, assigning specific revenues and costs to each responsible center. This research uses primary and secondary data collected through observation, interviews, and documentation. The results of the research show that RSU Muhammadiyah Metro has implemented responsibility accounting well, characterized by the existence of a clear organizational structure, budget preparation, separation of controlled and uncontrolled costs, and account code classification. Financial performance evaluation shows that the RSU Muhammadiyah Metro cost center is efficient in 2020 but inefficient in 2021. Meanwhile, the revenue center shows efficiency from 2020 to 2021 with profitable results. The advice given is that RSU Muhammadiyah Metro needs to carry out analysis and correction of unprofitable differences so that it can increase the effectiveness of cost management and encourage the success of hospital operations
Analisis Faktor-Faktor Yang Dapat Meningkatkan Pendapatan Petani Kopi Klara Sinta, Shela; Nusantoro, Jawoto; Febri Darmayanti, Elmira
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 1 (2025): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i1.8461

Abstract

This study is research that uses a qualitative approach with qualitative descriptive methods, aiming to analyze factors that have the potential to increase the income of coffee farmers in Kubuliku Jaya Village, Batu Ketulis District, West Lampung Regency. The population that was the subject of this research was 633 respondents, with a sample of 86 respondents using the Slovin formula with a significance level of 10%. The data analysis process includes data reduction, data presentation and verification stages, as well as testing the validity of the data through credibility tests, dependability tests, transferability tests and confirmability tests. The data analysis tool used is the Guttmann scale. The research results show that factors such as processing technology, production yields, land productivity, and climate change have a significant impact on the income of coffee farmers in Kubuliku Jaya Village, Batu Ketulis District, West Lampung Regency.
Implementasi Model Machine Learning dalam Membaca Data Foreign Sell pada Saham Asmarani, Hermanda; Suyanto, Suyanto; Nusantoro, Jawoto
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 1 (2025): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i1.8463

Abstract

This research aims to determine predictions of the level of sales of Bank BCA shares by utilizing artificial intelligence technology. By utilizing Big Data Analytics technology to manage and read large amounts of data. This research uses a descriptive qualitative method by applying the Extreme Gradient Boosting (XGBoost) algorithm regression model. The implementation of this machine learning model can be done iteratively and incrementally. while the type of data used is secondary data obtained from the dataset collection site, namely Kaggle. The results of this research create a solution to help companies see predictions of stock profits or losses more easily and this research can also become public information for potential investors who want to buy shares. This research concludes that the use of appropriate machine learning models can show quite good prediction accuracy and become an innovative solution to increase operational efficiency.
Pengaruh Literasi Akuntansi dan Academic Self Efficacy terhadap Academic Fraud di Kalangan Mahasiswa Mutiara Santika, Desta; Nusantoro, Jawoto; Febri Darmayanti, Elmira
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 1 (2025): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i1.8516

Abstract

This research was conducted with the aim of to see whether or not there is an effect of accounting literacy and academic self-efficacy on academic fraud among undergraduate students. Accounting University of Muhammadiyah Metro. Researchers use the quantitative method as the type of research. In this study using primary data obtained through questionnaires. data obtained through questionnaires. The population used in this study amounted to 279 students then the sampling technique for this study was minimized using the formula slovin formula and get a total sample size of 165 respondents. All data on This research was processed using the help of the IBM SPSS 26 program. The results of the research that has been conducted show that Accounting Literacy has an effect on Academic Fraud. on Academic Fraud, Academic Self Efficacy affects Academic Fraud, and Academic Self Efficacy affects Academic Fraud. on Academic Fraud, and Accounting Literacy and Academic Self Efficacy together affect Academic Fraud Among Undergraduate Accounting Students at the University of Muhammadiyah Metro. Muhammadiyah Metro
Analisis Kelayakan Usaha Kusen Beton, Roster Beton dan Kusen Beton Fabella Budi , Ajeng; Nusantoro, Jawoto; Septiani, Ana
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 1 (2025): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i1.8518

Abstract

This study aims to determine the business of concrete frames, concrete breezeblocks, and signpost lists of Donomulyo Bumi Agung Village East Lampung in terms of legal aspects, market and marketing aspects, technical and technological aspects, environmental aspects, HR aspects and financial aspects analyzed by Payback Period (PP), Net Present Value (NPV), Break Event Point (BEP), Average Rate of Return methods. The existence of concrete frames, concrete breezeblocks and signpost lists is needed for building construction. The use of concrete materials will make the building stronger and greatly beautify the building.
Analisis Penggunaan Payback Periode, Average Rate of Return, Benefit Cost-Ratio, dan Break Even Point dalam Menilai Kelayakan Usaha Mikro Kecil dan Menengah Legowo Wati, Tri; Hendri, Nedi; Nusantoro, Jawoto
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 1 (2025): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i1.8519

Abstract

This study assesses the feasibility of micro, small, and medium enterprises (MSMEs) in straw mushroom cultivation in Bantul using four financial analysis methods: Payback Period, Average Rate of Return (ARR), Benefit-Cost Ratio (B/C Ratio), and Break-Even Point (BEP). The descriptive qualitative research method was used because the research was conducted in natural conditions (natural setting). Overall, the results of the analysis indicate that the straw mushroom cultivation business in Bantul, especially the PKUR Mushroom Merang, is feasible to be continued and developed. This business provides a quick return on investment, adequate profits, controlled risks, and high profit potential. These findings can be a reference for entrepreneurs and investors who are interested in the straw mushroom cultivation sector and provide a positive contribution to the local economy in Bantul.
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