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ANALISIS RISIKO OPERASIONAL PADA PT BANK PERKREDITAN RAKYAT TATAARTA SWADAYA KOTAGAJAH LAMPUNG TENGAH Wahyudi Wahyudi; Suyanto Suyanto; Dimas Bagus Editya
Jurnal Akuntansi AKTIVA Vol 3 No 2 (2022): OKTOBER
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v3i2.3035

Penelitian ini bertujuan Untuk mengetahui Manajemen Risiko Operasional Pada PT Bank Perkreditan Rakyat Tataarta Swadaya Kotagajah Lampung Tengah. Data diperoleh dari hasil wawancara, observasi, dan dokumentasi. Analisa data penelitian ini dilakukan dengan menggunakan analisis deskriptif kualitatif. Hasil penelitian ini menunjukkan bahwa Manajemen risiko operasional BPR Tataarta Swadaya sudah menerapkan manajemen risiko sesuai dengan peraturan POJK No.23/POJK/2018. tentang penerapan manajemen risiko bagi Bank Pembiayaan Rakyat, dalam penerapan manajemen risiko secara otentik, ditanggungjawabi oleh pengawasan aktif direksi dan Dewan Komisaris. Risiko-risiko yang terjadi pada saat proses penginputan data oleh karyawan yaitu: Pemrosesan dan penyelesaian seluruh transaksi secara efisien, tidak akurat dan tepat waktu, Karyawan susah untuk menindak lanjuti dalam memproses pengajuan pinjaman nasabah

ANALISIS SISTEM PENGENDALIAN INTERNAL PADA SISTEM AKUNTANSI PEMERINTAH: STUDI KASUS PADA DINAS KOMUNIKASI DAN INFORMATIKA KABUPATEN LAMPUNG TIMUR Okta Melinda Sari; Yulita Zanaria; Dimas Bagus Editya
Jurnal Akuntansi AKTIVA Vol. 4 No. 1 (2023): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v4i1.3621

This study aims to find out how the Internal Control System in the Government Accounting System at the Department of Communication and Information, East Lampung Regency. The type of research used is qualitative with descriptive analysis method. Data collection techniques were carried out by means of observations and interviews conducted at government agencies, especially at the Communication and Information Office. Technical analysis using the PIECES analysis method to determine the effectiveness of the government accounting system is to use a compliance test. The results showed that the Government Internal Control System (SPIP) at the Department of Communication and Informatics of East Lampung Regency was running well, because its implementation was in accordance with the elements in the SPIP that had been determined based on PP no. 60 of 2008. The systems and procedures at the Communications and Informatics Service of East Lampung Regency are also quite adequate, supported by competent employees in their fields so that the error rate on control can be overcome. This results in the implementation of tasks not being fully efficient.

PENGARUH TINGKAT PENDIDIKAN, PEMAHAMAN AKUNTANSI DAN PELATIHAN PENYUSUNAN LAPORAN KEUANGAN TERHADAP PELAPORAN KEUANGAN UMKM: Studi Kasus pada UMKM di Kelurahan Sumbersari Okta Suci Jayanti; Yulita Zanaria; Nedi Hendri; Dimas Bagus Editya
Jurnal Akuntansi AKTIVA Vol. 4 No. 2 (2023): OKTOBER
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v4i2.4963

Penelitian ini adalah penelitian kuantitatif. Dengan jenis penelitian explanatory survey. Teknik penentuan sampelnya adalah simple random sampling dengan menggunakan rumus slovin sebagai penentuan sampel yang digunakan dari populasi sebanyak 128 UMKM, sebanyak 56 UMKM yang dijadikan sampel penelitian. Sebagai alat ukur digunakan 60 item kuisioner dengan pengukuran skala likert dan dianalisis menggunakan regresi linier berganda. Metode pengumpulan data dengan observasi, wawancara, angket dan dokumentasi. Hasil penelitian menggunakan uji t (parsial) menunjukan nilai negatif dari pengaruh tingkat pendidikan terhadap penyusunan laporan keuangan yaitu thitung>ttabel (-0,315>1,675), nilai positif dari pengaruh pemahaman akuntansi terhadap penyusunan laporan keuangan yaitu thitung>ttabel (4,361>1,675), dan nilai positif dari pelatihan penyusunan laporan keuangan terhadap penyusunan laporan keuangan yaitu thitung>ttabel (3,156>1,675). Sedangkan pada uji f (simultan) menunjukan nilai dari pengaruh tingkat pendidikan, pemahaman akuntansi dan pelatihan penyusunan laporan keuangan secara simultan terhadap penyusunan laporan keuangan yaitu fhitung > ftabel (45,144 > 2,56). Dari perhitungan nilai R square kemampuan variabel bebas dalam menjelaskan varians dari variabel terikat adalah sebesar 72,3%, yang artinya terdapat 27,7% varians variabel terikat dijelaskan oleh faktor lain yang tidak diteliti.

ANALISIS SISTEM AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA KSPPS BINA UMAT MADANI Farhan Dwi Prastowo; Nedi Hendri; Muhammad Ridho Al Amin; Dimas Bagus Editya
Jurnal Akuntansi AKTIVA Vol. 5 No. 1 (2024): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v5i1.5705

Penelitian ini bertujuan untuk mengetahui (1) Sistem Akuntansi Penerimaan Kas pada KSPPS Bina Umat Madani, (2) Sistem Akuntansi Pengeluaran Kas pada KSPPS Bina Umat Madani. Data dikumpulkan dengan cara wawancara dan pencatatan dokumen, dan dianalisis menggunakan analisis studi kasus dengan pendekatan induktif. Subjek penelitian adalah Koperasi Simpan Pinjam dan Pembiayaan Syariah, dan Objek penelitian adalah sistem penerimaan dan pengeluaran kas untuk pencairan pembiayaan nasabah. Hasil penelitian menyimpulkan bahwa sistem akuntansi penerimaan kas dari produk KSPPS Bina Umat Madani adalah sistem penerimaan kas dari produk jasa yang disetorkan setiap hari. Serta sistem akuntansi pengeluaran kas untuk pencairan pembiayaan nasabah KSPPS Bina Umat Madani

Peningkatan Pemasaran Produk Kreatif dengan Kemandirian Keuangan Septiani, Ana; Al Amin, Muhammad Ridho; Kurniawan, Angga; Rahayu, Sri Retnaning; Editya, Dimas Bagus; Fuadi, Slamet
SINAR SANG SURYA Vol 9, No 2 (2025): Agustus 2025
Publisher : UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/sss.v9i2.4521

The purpose of this activity is to increase financial independence for the majority of residents in Sidodadi Village. The methods applied in this activity are demonstration and direct practice. In this mentoring, there are several activities carried out, namely demonstrations and direct practice on how to make decorative lamps from glass bottles by the presenter, and mentoring in marketing the product. Training is conducted face-to-face and accompanied online. The final session of this activity was filled with material related to the type of activity and provided knowledge and understanding in marketing creative products to increase financial independence. The activities carried out have provided results with indicators that participants understand the empowerment of potential in marketing creative products and managing their own financial independence so that they can innovate the products that will be developed

Istilah-Istilah Pakaian Dan Perhiasan Pengantin Pria Adat Lampung Pepadun Dimas Bagus Editya
Journal of Mandalika Literature Vol. 6 No. 2 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jml.v6i2.4061

This research will analyze the terms of clothing and jewelry for the Lampung Pepadun traditional groom using a semantic study approach. This research describes and examines the lexical semantic meaning relationships contained in the terms of Lampung Pepadun traditional groom's clothing and looks at the meaning of the concepts contained therein. What is used in this research is a qualitative method. The data collection technique uses note-taking and recording techniques. The research data source is in the form of terms for Lampung traditional groom's clothing obtained from sources, namely Lampung cultural figures who understand the ins and outs of Lampung culture. The theory used in this research refers to the theory of Djadjasudarma, Tajudin Nur, and "Term Formation" from the Language Center of the Ministry of National Education. The results of this research show that 19 data consisting of the groom's clothing and jewelry found a meaning relationship. In the data in the form of traditional Lampung Pepadun bridal clothing, elements of holonymy, meronymy, hypernymy and hyponymy were found. In the lexical semantic approach, meaning relations appear as holonymy elements as heads of smaller parts, meronymies as part relationships, hypernymy elements as heads of smaller parts, and hyponymy elements as similar relationships. Apart from that, the author found a pattern of meaning relations, for example, in the holonymy meaning relationship with the M+Ho pattern. If holonymy and meronymy are phrased, the pattern is M+Ho and cannot be Ho+M. while hypernymy and hyponymy have the pattern Hr+H. If hypernymy and hyponymy are phrased, the pattern is Hr+H and cannot be H+Hr.

Peningkatan Pemasaran Produk Kreatif dengan Kemandirian Keuangan Ana Septiani; Muhammad Ridho Al Amin; Angga Kurniawan; Sri Retnaning Rahayu; Dimas Bagus Editya; Slamet Fuadi
SINAR SANG SURYA Vol 9 No 2 (2025): Agustus 2025
Publisher : UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/sss.v9i2.4521

The purpose of this activity is to increase financial independence for the majority of residents in Sidodadi Village. The methods applied in this activity are demonstration and direct practice. In this mentoring, there are several activities carried out, namely demonstrations and direct practice on how to make decorative lamps from glass bottles by the presenter, and mentoring in marketing the product. Training is conducted face-to-face and accompanied online. The final session of this activity was filled with material related to the type of activity and provided knowledge and understanding in marketing creative products to increase financial independence. The activities carried out have provided results with indicators that participants understand the empowerment of potential in marketing creative products and managing their own financial independence so that they can innovate the products that will be developed

Development of Science Storybook Based on Metro City Cultural Heritage as Integrated Literacy Media for Science and Indonesian Language in Elementary School Muhamad Alfarisi; Rizka Ahmad Maulana; Ade Gunawan; Dimas Bagus Editya
IJECA (International Journal of Education and Curriculum Application) Vol 9, No 1 (2026): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/ijeca.v9i1.38355

This study aims to develop and evaluate a Metro City cultural heritage-based science storybook as integrated literacy media for science and Indonesian language learning in elementary school. The development employed the Research and Development (R&D) approach using the 4D model (Define, Design, Develop, Disseminate), involving expert validators, readability testing participants, and 90 fourth-grade students across three schools for quasi-experimental field testing. Results showed that the storybook met very valid criteria based on expert validation (material 90.4%, language 89.6%, media 91.2%) and achieved a very practical readability rating. Field testing demonstrated significant learning improvements, with the experimental group attaining high N-Gain scores of 0.74 (scientific literacy) and 0.71 (Indonesian language), compared to 0.42 and 0.41 in the control group, supported by very large effect sizes (Cohen's d = 1.92 and 1.67). This study contributes a novel triple integration model that connects science concepts, Indonesian language genres, and local cultural heritage within a unified elementary thematic learning medium.

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