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All Journal DERIVATIF Akuisisi : Jurnal Akuntansi FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN JCRS (Journal of Community Research and Service) TEKNOKOM : Jurnal Teknologi dan Rekayasa Sistem Komputer Asian Management and Business Review Jurnal Akuntansi AKTIVA Jurnal Manajemen DIVERSIFIKASI Akademika : Jurnal Pemikiran Islam Expensive: Jurnal Akuntansi dan Keuangan

Nedi Hendri, Nedi

www.ummetro.ac.id

Author-ID : 587307

Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH ACADEMIC SELF EFFICACY, KONFORMITAS, DAN FRAUD DIAMOND TERHADAP PERILAKU KECURANGAN AKADEMIK MAHASISWA AKUNTANSI: STUDI KASUS PADA MAHASISWA S1 AKUNTANSI UNIVERSITAS MUHAMMADIYAH METRO Ermalia, Elda Desi; Hendri, Nedi; Darmayanti, Elmira Febri
Expensive: Jurnal Akuntansi dan Keuangan Vol. 1 No. 1 (2022): Januari
Publisher : Universitas Muhammadiyah Metro

Penelitian yang berjudul “Pengaruh Academic Self Efficacy, Konformitas, dan Fraud Diamond Terhadap Perilaku Kecurangan Akademik Mahasiswa Akuntansi (Studi Kasus Pada Mahasiswa S1 Akuntansi Universitas Muhammadiyah Metro).” Dengan Metode Kuantitatif, yang bertujuan untuk mengetahui adanya perilaku kecurangan akademik yang dilakukan oleh mahasiswa S1 Akuntansi angkatan 2016 sampai 2020 yang berjumlah 321 dengan 76 responden di Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Metro. Berdasarkan hasil penelitian yang diperoleh data hasil Academic Self Efficacy (X1), Konformitas (X2), Fraud Diamond (X3), Perilaku Kecurangan Akademik Mahasiswa Akuntansi (Y) sebesar 52.6% , dan sisanya dipengaruhi independen lainnya sebesar 47.4%. Dari variabel dependen udan independen menunjukkan pengaruh positif dari dependen lebih dominan daripada independen.

Pengaruh Penurunan Tarif Pajak, Kesadaran Wajib Pajak Dan Modernisasi Sistem Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM Kota Metro Herawati, Nurlina; Hendri, Nedi; Darmayanti, Elmira Febri
Expensive: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): Mei
Publisher : Universitas Muhammadiyah Metro

This study aims to determine the effect of the reduction of taxpayers, taxpayer awareness and modernization of the tax administration system on tax compliance. The type of research used is quantitative. The sample used in this study were 97 MSME taxpayers in the city of Metro. The data analysis technique used is multiple linear regression. The results showed that the reduction in tax rates had a significant effect on MSME taxpayer compliance at KPP Pratama Metro. Taxpayer awareness affects MSME taxpayer compliance at KPP Pratama Metro. Modernization of the Tax Administration System has an effect on MSME taxpayer compliance at KPP Pratama Metro

Pengaruh Independensi, Profesionalisme, Tingkat Pendidikan Dan Pengalaman Kerja Terhadap Kinerja Auditor (Studi Empiris Pada Badan Pemeriksa Keuangan Republik Indonesia (BPK RI) Perwakilan Provinsi Lampung) Wulansari, Dewi; Hendri, Nedi; Rahayu, Sri Retnaning
Expensive: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): Mei
Publisher : Universitas Muhammadiyah Metro

This study aims to determine the Effect of Independence, Professionalism, Education Level and Work Experience on Auditor Performance (Empirical Study at the Supreme Audit Agency of the Republic of Indonesia (BPK RI) Representative of the Province of Lampung). Data obtained from the results of the questionnaire respondents totaling 93 people. This study uses data analysis techniques, classical assumption tests and hypotheses. The type of research used is quantitative. The results showed that independence, professionalism, education level and work experience had a significant positive effect on auditor performance.

Peranan Audit Internal Untuk Menunjang Efektivitas Pengendalian Internal Persediaan Barang Dagang Pada PT Intan Pariwara Branch Office Metro Nugraheni, Septiana Ayu; Nusantoro, Jawoto; Hendri, Nedi
Expensive: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): Mei
Publisher : Universitas Muhammadiyah Metro

This study aimed to determine the role of internal audits in supporting the effectiveness of internal inventory control at PT. Intan Pariwara Branch Office, Metro. The method used in this research is qualitative with a descriptive approach. The data subject is the administration section and the Warehouse section. Data obtained by researchers through interviews and questionnaires distributed directly to research subjects. Data analysis used the miles method: data collection, data reduction, data presentation and drawing conclusions. This study's conclusion explains that the internal audit's role in inventory control has not carried out internal audit activities under good fieldwork standards: not fully implementing audit planning, program auditing, and audit procedures. And inventory control is not adequate. The completeness of invoices evidences this for issuing goods and receiving goods that are not arranged and stored properly so that it impacts stock.

Pengaruh Latar Belakang Pendidikan Dan Kecerdasan Intelektual Terhadap Pemahaman Akuntansi Dengan Perilaku Belajar Sebagai Variabel Pemoderasi (Studi Empiris Pada Mahasiswa Program Studi S1 Akuntansi Universitas Muhammadiyah Metro) Kurniawan, Edi; Hendri, Nedi; Sari, Gustin Padwa
Expensive: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): Mei
Publisher : Universitas Muhammadiyah Metro

This study aims to analyze the effect of educational background 1; and Intellectual Intelligence 2; Towards Understanding Accounting With Learning Behavior 3; As a moderating variable in students of the S1 Accounting Study Program, Muhammadiyah Metro University. The type of research used in this study is quantitative with a descriptive approach, in this study the researcher used primary data through questionnaires and the population in this study amounted to 484 students. The sampling technique in this research used purposive sampling by using several respondent criteria in order to obtain 118 respondents. The results of this study indicate that educational background has a positive and significant effect on accounting understanding, intellectual intelligence has a positive and significant effect on accounting understanding, The results of this study indicate that educational background and intellectual intelligence have a positive and significant effect on accounting understanding, learning behavior moderates educational background and intellectual intelligence on accounting understanding in undergraduate accounting students at Muhammadiyah Metro University.

Pengaruh Tingkat Pemahaman Akuntansi, Persepsi Karir, Dan Prestasi Akademik Terhadap Niat Untuk Mengambil Sertifikasi Profesi Chartered Accountant (CA) Motivasi Sebagai Variabel Moderasi (Studi Kasus Pada Mahasiswa S1 Akuntansi Di Universitas Muhammadiyah Astuti, Agnes Mei; Zanaria, Yulita; Hendri, Nedi
Expensive: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): Mei
Publisher : Universitas Muhammadiyah Metro

This type of quantitative research uses a comparative causal study, namely analysis, that is directed to investigate cause-and-effect relationships. Data was collected using a questionnaire method and processed using SPSS Statistics 25 with a sample of 55. This study aimed to determine the effect of the level of accounting understanding, career perception, and academic achievement on the intention to take Chartered Accountant (CA) professional certification motivation as a moderating variable. On accounting students at the University of Muhammadiyah Metro. The results showed that (1) the relationship between the level of accounting understanding and the intention to take chartered accountant (CA) professional certification did not have a significant effect (2) career perception significantly influenced the intention to take chartered accountant (CA) professional certification (3) achievement relationship. There is no significant effect on the academic intention to take chartered accountant (CA) professional certification (4) motivation can moderate the relationship between the level of accounting understanding and intention to take chartered accountant (CA) professional certification (5) motivation can moderate the relationship between career perception and intention to take chartered accountant (CA) professional certification (6) motivation can moderate the relationship between academic achievement and intention to take chartered accountant (CA) professional certification.

Pengaruh Risiko Persepsi, E-Wom Dan Trustmark Terhadap Keputusan Pembelian Online Di E-Commerce Dengan Kepercayaan Sebagai Mediasi Cahya, Nanang Nur; Hendri, Nedi; Darmayanti, Elmira Febri
Expensive: Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v1i3.3242

This study aims to examine the factors that influence decisions in online purchases in E-commerce. This type of research is quantitative research. The analytical method used in this study is the Partial Least Square (PLS) method using the SmartPLS software version 3.0 and the data analysis technique using the SEM (Structural Equation Modeling) approach. The variables used in this study are perceived risk, Electronic word of mouth (E-WOM), Trustmark, purchasing decisions and trust as mediating variables. The results of this study show that perceived risk has a positive effect on online purchasing decisions, Trustmark has a positive effect on online purchasing decisions, E-WOM has a positive and significant effect on online purchasing decisions, trust cannot mediate the effect of perceived risk on online purchasing decisions, trust can mediate the influence of Trustmarks. on online purchasing decisions but not significant, trust cannot mediate the effect of E-wom on online purchasing decisions. The implications of this research are relevant for the online business sector to pay attention to the factors that influence purchasing decisions

Pengaruh Sikap Perilaku, Keamanan Dan Kerahasiaan Serta Faktor Sosial Terhadap Intensitas Penggunaan E-Filing Wajib Pajak Umkm Kota Metro Dengan Pemahaman Internet Sebagai Variabel Moderasi Nurindah, Mita; Hendri, Nedi; Darmayanti, Elmira Febri
Expensive: Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v1i3.3244

This study aims to determine the effect of behavioural attitudes, security and confidentiality, as well as social factors, on the intensity of the use of e-filing for MSME taxpayers in Metro City with the understanding of the Internet as a moderating variable. Data obtained from respondents amounted to 95 people. The analytical tes is SmartPLS v.3.3.9 with SEM (Structural Equation Modeling) analysis. The type of research is quantitative. The results showed that social factors significantly positively affected the intensity of e-filing use. Still, behavioural attitudes and security and confidentiality had no impact on the power of e-filing use. Understanding the Internet cannot moderate the influence between behavioural attitudes, security and privacy, and social factors on the intensity of e-filing use.

Pengaruh Tekanan Ketaatan, Kompleksitas Tugas, Dan Independensi Terhadap Kualitas Audit Pada Kantor Inspektorat Kota Metro Rahayu, Sri; Zanaria, Yulita; Hendri, Nedi
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.v2i1.3597

This study aims to analyze obedience pressure (1), task complexity (2), independence (3) on audit quality at the metro city inspectorate office. The population in this study were 35 respondents. The sampling technique in this study used the convenience sampling method. This method is where all the population is sampled. This research data uses SPSS for windows software with multiple linear regression analysis testing. The results of this study indicate that the pressure of obedience, task complexity, independence simultaneously affect the quality of audits at the metro city inspectorate office

Pengaruh Sistem Informasi Akuntansi, Sistem Pengendalian Internal Terhadap Kinerja Karyawan Dengan Insentif Karyawan Sebagai Variabel Moderasi Sundari, Evi; Hendri, Nedi; Kurniawan, Angga
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.v2i1.3671

This study aims to analyze the Effect of Accounting Information Systems 1; and Internal Control System 2; Against Employee Performance with Employee Incentives 3; As a Moderating Variable at BMT Satria Nuban Muamalah. The type of research used in this study is quantitative with a descriptive approach, in this study researchers used primary data through questionnaires and the population in this study amounted to 25 employees, then the sampling technique in this research used purposive sampling. The research data used SPSS version 26 software. The results of this study indicate that the Accounting Information System has a positive and significant effect on employee performance, the Internal Control System has no effect on employee performance, and employee incentives moderate the accounting information system on employee performance, and employee incentives moderate the internal control system on employee performance at BMT Satria Nuban Muamalah.

Co-Authors Achmad Sobirin, Achmad Adi Dharma Agung Pangestu, Putra Al Amin, Muhammad Ridho Alia Fitri, Resti Andari, Peti Mei Andayani, Meilinda Angga Kurniawan Anjelina, Kadek Ardiansyah Japlani, Ardiansyah Ari Setyawan, Rama Aditya Ariska , Ririn Asrul Sani Astuti, Agnes Mei Aurely, Sekar Hardya Cahya, Nanang Nur Darmayanti, Elmira Febri DEWI WULANSARI Diana Puspita Dwi Budi Santoso Edi Kurniawan Ermalia, Elda Desi Febri Darmayanti, Elmira Feby Amara, Citra Restuadi Gustin Padwa Sari, Gustin Padwa Hardy, Arum Mutiara Haryono, Yordan Herawati, Nurlina Hermawan, Ridwan Indra Herni Kurniawati Hidayatullah, Farid Husain, T Jawoto Nusantoro Kamala, Shafa Tasya Kusuma, Wahyudi Jaya Legowo Wati, Tri Liana, Agnes Nova Lutviana, Yusri M. Ihsan Dacholfany Nirmala, Maya Dwi Novita Sari Nugraheni, Septiana Ayu Nur Ruswati, Wahyu Nurindah, Mita Nurjaya, Angelia Nusantoro, Jawoto Nusantoro Padwa Sari, Gustin Padwasari, Gustin Putri, Mira Novianti Rahayu, Tri Suci Retnaning Rahayu, sri Rina Kurniawati Roisah Putri, Aulia Rosid, Andiana Santia, Tati Saputri, Anis Sari, Nawang Intang Septiani, Ana Septiani, Asih SRI RAHAYU Sri Retnaning Rahayu, Sri Retnaning Sri Yanti Subakti, Iwan Habib Sundari, Evi Suyanto Suyanto Yeni Kurniawati, Yeni Yulita Zanaria, Yulita

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