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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 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.
Peran Interface dan Fitur Software Akuntansi Accosys terhadap Kualitas Laporan Keuangan Retail Metro Guritno, Ganda; Elmira Febri Darmayanti; Jawoto Nusantoro
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.v3i1.91

Abstract

Pada era globalisasi saat ini kebutuhan informasi yang cepat tepat dan akurat sangat diperlukan oleh karena itu, kehadiran teknologi berupa software dapat membantu manusia dalam menelola data informasi salah satunya Akuntansi Software akuntansi diperlukan agar seseorang dapat mencatat setiap transaksi yang terjadi di dalam sebuah bisnis dan membantu meminimalisir kesalahan yang terjadi dalam laporan keuangan.  salah satu vendor software yang hadir adalah PT Accosys Global Data software accosys telah digunakan oleh beberapa bisnsis retail di kota Metro memiliki fitur yang dapat disesuaikan dengan kebutuhan setiap pengguna departemen dalam bisnis serta tampilan yang memudahkan penengguna baru. Tujuan dari penelitian ini adalah ingin mengetahui pengaruh User Interface Kelengkapan fitur Software Akuntansi Accosys terhadap kualitas laporan keuangan Retail di Kota Metro. Jenis penelitian adalah Deskritif Kuantitatif. Objek dalam penelitian ini adalah 15 Toko retail yang menggunakan Software akuntansi Accosys serta populasi sampel yang digunakan adalah seluruh karyawan toko retail yang ada di kota metro yang bekerja di pelayanan kasir berjumlah 2 orang setiap 1 toko serta instrumen penelitian beruapa quesioner. Hasil penelitian menunjukkan User Interface berpengaruh positif dan signifikan terhadap Kualitas laporan keuangan.  Kelengkapan Fitur berpengaruh positif dan signifikan terhadap Kualitas laporan keuangan. User Interface dan kelengkapan fitur secara simultan berpengaruh signifikan terhadap Kualitas laporan keuangan. In the current era of globalization, the need for fast, accurate and accurate information is very necessary, therefore, the presence of technology in the form of software can help humans in managing information data, one of which is Accounting Accounting software is needed so that a person can record every transaction that occurs in a business and help minimize errors that occur in financial statements.  One of the software vendors is PT Accosys Global Data accosys software has been used by several retail businesses in Metro City, has features that can be adjusted to the needs of each user department in the business as well as a display that makes it easier for new users. The purpose of this study is to find out the influence of the User Interface of the Completeness of Accosys Accounting Software features on the quality of Retail financial reports in Metro City. The type of research is Quantitative Descriptive. The object of this study is 15 retail stores that use Accosys accounting software and the sample population used is all retail store employees in metro cities who work in cashier services totaling 2 people per 1 store and research instruments in the form of questioner. The results of the study show that the User Interface has a positive and significant effect on the quality of financial reports.  Feature Completeness has a positive and significant effect on the quality of financial statements. User Interface and feature completeness simultaneously have a significant effect on the quality of financial reports.
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.
Pengaruh Sistem Akuntansi dan Pengendalian Intern terhadap Transparansi Keuangan Desa di Braja Selebah Saputri, Wahyuni; Jawoto Nusantoro; Elmira Febri Darmayanti
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.v3i1.102

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Penerapan Sistem Akuntansi Keuangan Desa dan Sistem Pengendalian Intern terhadap Transparansi Laporan Keuangan Desa (Studi Kasus Pada Desa di Kecamatan Braja Selebah Kabupaten Lampung Timur). Jenis penelitian ini menggunakan penelitian kuantitatif dengan pendekatan deskriptif. Data yang digunakan dalam penelitian ini adalah data primer dengan teknik pengumpulan data menggunakan kuesioner dengan populasi berjumlah 97 responden dari Perangkat Desa Di Kecamatan Braja Selebah Kabupaten Lampung Timur. Teknik pengambilan sampel pada penelitian ini menggunakan teknik sampel jenuh atau total Sampling dengan menggunakan semua jumlah populasi. Analisis data pada penelitian ini menggunakan pengujian SPSS. Hasil penelitian ini menunjukan bahwa Sistem Akuntansi Keuangan Desa berpengaruh terhadap Transparansi Laporan Keuangan Desa, Sistem Pengendalian Intern berpengaruh terhadap Transparansi Laporan Keuangan Desa serta Sistem Akuntansi Keuangan Desa dan Sistem Pengendalian Intern berpengaruh terhadap Transparansi Laporan Keuangan Desa Pada Desa di Kecamatan Braja Selebah Kabupaten Lampung Timur. This research aims to analyze the effect of implementing the Village Financial Accounting System and Internal Control System on the Transparency of Village Financial Reports (Case Study in Villages in Braja Selebah District, East Lampung Regency). This type of research uses quantitative research with a descriptive approach. The data used in this research is primary data with data collection techniques using questionnaires with a population of 97 respondents from Village Officials in Braja Selebah District, East Lampung Regency. The sampling technique in this research uses a saturated sampling technique or total sampling using the entire population. Data analysis in this study used SPSS testing. The results of this research show that the Village Financial Accounting System influences the Transparency of Village Financial Reports, the Internal Control System influences the Transparency of Village Financial Reports and the Village Financial Accounting System and Internal Control System influence the Transparency of Village Financial Reports in Villages in Braja Selebah District, East Lampung Regency.
Penilaian Pengendalian Intern pada Penerimaan dan Pengeluaran Kas di PT Alfamart Metro Yulita Zanaria; Jawoto Nusantoro; Elmira Febri Darmayanti
Oikonomia Vol 1 No 2 (2023): September
Publisher : Edu Partner Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69747/oikonomia.v1i2.107

Abstract

Pengendalian intern merupakan sistem yang penting dalam perusahaan untuk memastikan bahwa penerimaan dan pengeluaran kas berjalan dengan aman dan efisien. PT Alfamart Cabang Metro sebagai bagian dari jaringan ritel nasional membutuhkan sistem pengendalian intern yang baik untuk menghindari risiko penyelewengan kas. Penelitian ini bertujuan untuk menganalisis sistem pengendalian intern penerimaan dan pengeluaran kas pada PT Alfamart Metro serta mengidentifikasi kelemahan yang ada. Metode yang digunakan adalah pendekatan kualitatif dengan teknik wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa PT Alfamart Metro telah menerapkan sistem pengendalian intern yang cukup baik dengan adanya cap lunas pada bukti pengeluaran kas, perputaran jabatan, serta perhitungan saldo kas secara periodik. Namun, masih ditemukan kelemahan seperti perangkapan tugas antara bagian kasir dan bagian akuntansi yang dapat meningkatkan risiko kesalahan pencatatan dan manipulasi kas. Oleh karena itu, diperlukan penyempurnaan dalam pembagian tugas serta peningkatan pengawasan untuk memastikan efektivitas sistem pengendalian intern. Internal control is a crucial system within a company to ensure that cash receipts and disbursements are conducted securely and efficiently. PT Alfamart Metro Branch, as part of a national retail network, requires a robust internal control system to mitigate the risk of cash misappropriation. This study aims to analyze the internal control system for cash receipts and disbursements at PT Alfamart Metro and identify its weaknesses. The research method employed is a qualitative approach using interviews, observations, and documentation techniques. The findings indicate that PT Alfamart Metro has implemented a fairly effective internal control system, including the use of paid stamps on cash disbursement receipts, job rotation, and periodic cash balance calculations. However, weaknesses were still identified, such as overlapping duties between the cashier and accounting departments, which could increase the risk of recording errors and cash manipulation. Therefore, improvements in task distribution and enhanced supervision are necessary to ensure the effectiveness of the internal control system.
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.
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