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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 LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT PLN (PERSERO) Jelita, Dinda; Nusantoro, Jawoto; Rahayu, Sri Retnaning
Jurnal Akuntansi AKTIVA Vol. 6 No. 1 (2025): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i1.8624

Abstract

This final project discusses the financial performance of PT PLN (Persero). This study aims to determine the financial performance of PT PLN (Persero) for the 2019-2023 period. This type of research is descriptive qualitative. The data collection technique used in this study is documentation. The data obtained by the author were analyzed using financial ratio analysis techniques so that conclusions can be drawn to answer the problems of this study. The results of this study indicate that the liquidity ratio using the Cash Ratio and Current Ratio from 2019 to 2023 can be said to be the financial condition of PT PLN (Persero) in a bad or illiquid condition, meaning that the company cannot meet its obligations to pay its short-term debts. The profitability ratio using ROA and ROE from 2019 to 2023 tends to increase but is still below the standard of good ROA and ROE values. Thus, the company's financial performance is inefficient, meaning that the company is not effective in using total assets and capital (equity) to obtain optimal profit. Solvency Ratio using DAR and DER from 2019 to 2023 can be said that financial performance is in a fairly good condition because it is still below the standard of good DAR and DER values. This shows that the smaller the percentage produced, the healthier the finances of a company.
Pengaruh ESG dan Ukuran Perusahaan terhadap Retention Ratio Industri Logam di BEI 2021-2022 Septiani, Siti; Nusantoro, Jawoto; Febri Darmayanti, Elmira
Oikonomia Vol 3 No 1 (2025): March
Publisher : Edu Partner Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69747/oikonomia.v3i1.96

Abstract

Penelitian ini merupakan penelitian kuantitatif dengan metode deskriptif kuantitatif yang bertujuan untuk memberikan bukti  secara empiris pengaruh Environmental, Social And Governance (Esg) Dan Ukuran Perusahaan Terhadap Retention Ratio. Populasi pada penelitian ini dilakukan pada perusahaan high profile sub sektor industri logam yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2021-2022. Penentuan sampel menggunakan metode purposive sampling sehingga didapat sebanyak 13 perusahaan, dengan memperoleh jumlah observasi sebanyak 26. Metode pengujian dalam penelitian ini menggunakan analisis data panel. Hasil Penelitian menunjukkan bahwa Environmental, Social and Governance (ESG) berpengaruh terhadap Retention Ratio, Artinya, semakin tinggi tingkat Environmental, Social and Governance yang dilakukan perusahaan maka semakin tinggi pengaruh nya terhadap Retention Ratio. Ukuran Perusahaan berpengaruh terhadap Retention Ratio, artinya terdapat hubungan antara Ukuran Perusahaan dan Retention Ratio. Oleh karena itu, jika Ukuran Perusahaan semakin besar, maka tingkat Retention Ratio perusahaan juga semakin besar. Environmental, Social and Governance (ESG) dan Ukuran Perusahaan secra simultan berpengaruh terhadap Retention Ratio. Hal ini berarti Kedua dari variabel indepeden mempengaruhi variabel depeden yaitu Retention Ratio.  This research is a quantitative study with a quantitative descriptive method aimed at providing empirical evidence of the influence of Environmental, Social, and Governance (ESG) and Company Size on Retention Ratio. The population in this study was conducted on high-profile companies in the metal industry sub-sector listed on the Indonesia Stock Exchange (IDX) in the years 2021-2022. Sample determination was done using purposive sampling method, resulting in 13 companies, with a total of 26 observations. The testing method in this research used panel data analysis. The results of the research indicate that Environmental, Social, and Governance (ESG) have an influence on Retention Ratio, meaning that the higher the level of Environmental, Social, and Governance practices conducted by the company, the higher its influence on Retention Ratio. Company Size also influences Retention Ratio, meaning there is a relationship between Company Size and Retention Ratio. Therefore, if the Company Size increases, the level of Retention Ratio of the company also increases. Environmental, Social, and Governance (ESG) and Company Size simultaneously influence Retention Ratio. This means that both independent variables affect the dependent variable, which is Retention Ratio.
Analisis Penetapan Harga Jasa Make Up Artist (MUA) Menggunakan Metode Cost Plus Pricing dan Metode Going Rate Pricing Anggraeni, Rina; Nusantoro, Jawoto; Febri Darmayanti, Elmira
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 2 (2025): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i2.10335

Abstract

This research aims to analyze the pricing of Make UpArtist (MUA) service at Erika Wedding Gallery Metro using two pricing methods, namely Cost plus pricing and Going Rate Pricing. the Cost Plus Priicng method involves adding a markup to the total production costs to determine the selling price, while the Going Rate Pricing method sets prices based on the rates prevailing in the market. The research uses a case study approach to understand how each method can be applied and its impact on pricing. Data was collected through in-depth interviews as well as analysis of operational cost. The research results show that the Cost plus pricing method provides a more stable and predictable price structure, while the Going Rate Pricing method is more responsive to market dynamics and competition, that optimizing strategy competitive and sustainable service prices
Analisis Pengendalian Persediaan Menggunakan Metode Economic Order Quantity (EOQ) Guna Optimalisasi Persediaan Bahan Baku Agustina, Rizka; Nusantoro, Jawoto; Febri Darmayanti, Elmira
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 2 (2025): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i2.10341

Abstract

This research aims to analyze inventory using the economic order quantity method in order to optimize the supply of soybean raw materials at the Tempe Bd 6 Industrial House, Kec.Trimurjo. The research method used is a quantitative descriptive method. The object of this research is Tempe Industrial House Bd 6. The types of data in this research are quantitative data and qualitative data, while the data sources used in this research are primary data and secondary data. The data collection techniques used are observation, interviews/interviews and documentation. The research uses the economic order quantity (EOQ) method to optimize raw material supplies. The results of this research show that the economic order quantity method is more optimal in controlling raw material supplies compared to the conventional method applied by Rumah Industri Tempe Bd 6, so that inventory control using the economic order quantity method can reduce ordering costs and storage costs and minimize the occurrence of stock outs.
Analisis Perhitungan Harga Pokok Pesanan Dalam Menentukan Harga Jual Di Sumber Katon 2, Seputih Surabaya Marlena Sari , Devi Ayu; Nusantoro, Jawoto; Febri Darmayanti, Elmira
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 2 (2025): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i2.10353

Abstract

The primary objective of this study is to evaluate the effectiveness of the company's method for determining product selling prices, focusing on identifying and analyzing costs involved in the production process. The methodology employed involved data collection through interviews and direct observation of the company's production process. The analysis included the costs of raw materials, labor, and overhead, as well as how these costs impact the job order cost. The findings revealed that the current job order cost calculation is not entirely accurate, resulting in suboptimal selling prices. This study recommends improvements in the production costing and pricing system, including the use of more systematic calculation methods and the consideration of market factors and profit margins. By implementing these recommendations, the company is expected to be able to set more competitive selling prices and increase its profitability.
Analisis Penentuan Harga Jual Produk dengan Pendekatan Biaya Produksi Pada UMKM Pabrik Tahu Sarimun Danu Harianto, Hasyim; Nusantoro, Jawoto; Febri Darmayanti, Elmira
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i3.10377

Abstract

This research aims to determine the calculation of tofu production costs and analyze the calculation of production costs in determining the selling price of tofu products using the product cost method. The research method used is a quantitative approach. The population in this research is the accounting journal at the tofu factory or company. The instrument in this research uses data from the factory and the results of interviews conducted with the factory owner. Data analysis in this research uses MS Excel with calculations based on the product cost method. The results of the research show that the calculation of the cost of production carried out by UMKM Tahu Bapak Sarimun still uses a simple method
Analisis Economic Value Added (Eva), Profitabilitas, dan Market Value Added (MVA) sebagai Alat Ukur Financial Performance Valencia Aviliani, Imelda; Nusantoro, Jawoto; Retnaning Rahayu, Sri
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i3.10380

Abstract

The purpose of this research is to analyze financial performance measured through the analysis of economic value added (EVA), profitability, and market value added (MVA) in tobacco companies listed on the Indonesia Stock Exchange. This research uses secondary data, which was collected through documentation methods.The data used in this research comes from the balance sheets and income statements of tobacco companies from 2021–2023, which can be accessed at www.idx.co.id.The purposive sampling method was used with several criteria, resulting in 4 tobacco companies.The results of this study indicate that based on the EVA analysis of tobacco companies for the period 2021-2023, there are 2 companies with positive values, namely the companies with stock codes HMSP and WIIM.Based on the results of the profitability analysis of tobacco companies for the period 2021-2023, the outcome is positive or good.Next, for the MVA analysis of tobacco companies for the period 2021-2023, there are 2 companies with positive values, namely the companies with stock codes HMSP and WIIM.
Implementasi Model Pendekatan Machine Learning untuk Deteksi Fraud pada Transaksi Pembayaran Digital Paper.Id Syah Husin, Leoni Safira; Febri Darmayanti, Elmira; Nusantoro, Jawoto
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i3.10396

Abstract

This study aims to apply a machine learning approach in detecting fraud in digital payment transactions in the Paper.id platform. The study was conducted using the Research and Development (R&D) method with the Cross-Industry Standard Process for Data Mining (CRISP DM) development model, which consists of six main stages, namely business understanding, data understanding, data preparation, modeling, evaluation, and implementation. The analysis process involves data exploration, feature engineering, and the application of anomaly detection techniques and network analysis. The results of the study show that the application of the machine learning approach is significantly able to identify suspicious transaction patterns such as collusion between users, misuse of promotions, and other unusual transactions. The implementation of this system is expected to improve the accuracy of fraud detection, efficiency of transaction data processing, and strengthen data security and user trust in the Paper.id platform.
Implementasi Business Intelligence Dalam Menganalisis Kinerja Bisnis Virtual Hotel Operator (VHO) Dea Prastika, Merri; Nusantoro, Jawoto; Septiani, Ana
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i3.10406

Abstract

This study aims to present information about RedDoorz's business performance in the form of an interactive visualization dashboard that can be used as a supporting indicator for strategic decision making. This study used a descriptive exploratory approach with a Business Intelligence Roadmap development model. Data collection instruments include secondary data and literature studies, with analysis stages including business understanding, data understanding, SQL analysis, data visualization, data visualization dashboard, and user acceptance testing. The tools used in this study were Google Colab, PostgreSQL and Tableau to process, analyze and visualize data in the form of interactive dashboards. The results of the study indicate that the implementation of Business Intelligence at RedDoorz plays an important role in improving operational efficiency, supporting business planning, and strengthening competitiveness through data-based decision making and informative visualization.
Analisis Penetapan Harga Jual Menggunakan Metode Cost Plus Pricing dengan Pendekatan Full Costing Amelia Putri, Intan; Febri Darmayanti, Elmira; Nusantoro, Jawoto
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i3.10407

Abstract

This study aims to determine the pricing method used and to determine the differences in production cost calculations according to Bhista Bakery MSMEs with production cost calculations using the CostPlus Pricing method with a Full Costing Approach. The method used in this study is descriptive with a qualitative approach. Data collection techniques used in this study are observation, interviews, and documentation. Data analysis techniques used include calculating production costs, calculating selling prices, and decision making. The results of this study indicate that there are differences between the calculation of production costs and selling price determination according to Bhista Bakery MSMEs with calculations using the CostPlus Pricing method with a Full Costing approach. In determining the selling price of its products, Bhista Bakery MSMEs lower than using the CostPlus Pricing method with a Full Costing Approach
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