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All Journal The Indonesian Accounting Review DERIVATIF Akuisisi : Jurnal Akuntansi Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN JCRS (Journal of Community Research and Service) Dedication : Jurnal Pengabdian Masyarakat TEKNOKOM : Jurnal Teknologi dan Rekayasa Sistem Komputer Jurnal Pengabdian kepada Masyarakat Nusantara Mattawang: Jurnal Pengabdian Masyarakat Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Asian Management and Business Review Jurnal Akuntansi AKTIVA Jurnal Manajemen DIVERSIFIKASI Akademika : Jurnal Pemikiran Islam Expensive: Jurnal Akuntansi dan Keuangan Jurnal Masyarakat Madani Indonesia Dedication : Jurnal Pengabdian Masyarakat Journal of Oikonomia

Nedi Hendri

Universitas Muhammadiyah Metro

Author-ID : 587307

Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences Other

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EFEK PERISTIWA POLITIK TERHADAP ABNORMAL RETURN DAN TRADING VOLUME ACTIVITY PADASAHAM LQ-45 Peti Mei Andari; Nedi Hendri; Jawoto Nusantoro Nusantoro
Jurnal Akuntansi AKTIVA Vol 1 No 1 (2020): APRIL
Publisher : Universitas Muhammadiyah Metro

ABSTRACT This study aims to verify whether the percentage of stock offerings, company age, and market timing affect the underpricing of companies that make Initial Public Offering (IPO)during 2014-2017. This research is a type of quantitative research and the data analysismethod used is multiple linear regression analysis. The sampling technique used in this studywas a purposive sampling technique with certain criteria, so that 76 sample companies wereobtained. Based on the results of data analysis that has been done, it is found that the percentage variable share offering has a significant effect on the level of underpricing, while the agevariable of the company has no significant effect on the level of underpricing. In addition, itwas found that the market timing variable had a significant effect on the level of underpricingand simultaneously the percentage of shares offering, company age, and market timing had asignificant effect on the level of underpricing of companies that conducted Initial PublicOffering (IPO) on the Indonesia Stock Exchange.

ANALISIS RASIO LIKUIDITAS PADA PT INDOFOOD SUKSES MAKMUR Yordan Haryono; Nedi Hendri; Ardiansyah Japlani
Jurnal Akuntansi AKTIVA Vol 1 No 1 (2020): APRIL
Publisher : Universitas Muhammadiyah Metro

Penelitian ini dilakukan untuk mengukur tingkat kesehatan PT Indofood Sukses Makmur denganmenggunakan analisis rasio likuiditas. Data yang di gunakan adalah laporan keuangan PT IndofoodSukses Makmur tahun 2015-2018. Penelitian ini menggunakan pendekatan Kuantitatif Deksriptif.Jenis penelitian ini adalah study kasus. Prosedur pengumpulan data pada penelitian kali inimenggunakan teknikn dokumentasi. Penelitian ini menggunakan metode analisis deskriptif denganpendekatan kuantitatif. Hasil penelitian ini menunjukan bahwa PT Indofood Sukses Makmur selama 4tahun terakhir memiliki kinerja keuangan yang samgat baik.

ANALISIS SISTEM PENERIMAAN DAN PENGELUARAN KAS PADA RSU MUHAMMADIYAH METRO Nawang Intang Sari; Nedi Hendri; Sri Retnaning Rahayu
Jurnal Akuntansi AKTIVA Vol 1 No 2 (2020): OKTOBER
Publisher : Universitas Muhammadiyah Metro

Penelitian tujuan mengetahui sistem penerimaan dan pengeluaran kas pada RSU Muhammadiyah Metro. (1) SistemInformasi Manajemen (SIM), yang terjadi di RSU Muhammadiyah Metro. Desain penelitian yang digunakan penelitidalam penelitian ini menggunakan pendekatan kualitatif. Objek penelitian ini adalah Objek dalam penelitian ini adalahpenerimaan dan pengeluaran kas, dan sistem SIM RS, dalam penelitian tersebut penulis ditempatkan di bagiankeuangan. Teknik pengambilan sampel yang digunakan adalah dokumentasi. Penelitian ini menggunakan pendekatankualitatif. Hasil penelitian menunjukkan penerimaan dan pengeluaran kas, dan sistem SIMRS kurang efektif untukdigunakan.

PERANAN PENGAWASAN DAN PENYELAMATAN KREDIT DALAM MEMINIMALKAN KEMUNGKINAN GAGAL BAYAR PADA PENYELESAIAN KREDIT MODAL KERJA (STUDI KASUS PADA PT BPR EKA BUMI ARTHA METRO) Herni Kurniawati; Nedi Hendri; Elmira Febri Darmayanti
Jurnal Akuntansi AKTIVA Vol 1 No 2 (2020): OKTOBER
Publisher : Universitas Muhammadiyah Metro

The purpose of this study was to find out how the role of supervision and credit rescue in minimizing the possibility of default on the completion of working capital loans at PT BPR Eka Bumi Artha Metro. The method in this studyis descriptive qualitative. Data collection techniques used are observation, interview, documentation. Theanalytical tool used is descriptive method. The results of this study indicate that the credit control section hasperformed its role to the maximum extent possible, but the risk of external factors cannot be avoided.Whereas the credit rescue department has carried out its role to the maximum extent possible in returning nonperforming loans by way of negotiating settlement or by selling voluntary collateral assets, thereby reducing therate of increase in NPLs so that credit quality is maintained. This can be seen from the good credit quality in 2013and 2014, namely the NPL is 1% below the maximum limit of 5% in accordance with Bank Indonesia regulations.Furthermore in 2015NPL increased by 5% from the previous year, which is 9% which means that it is above 4%of the maximum credit limit. And in 2016 and 2017 NPL decreased by 1% from the previous year, which is to 8%,which means above 3% the maximum credit limit. The credit supervision and rescue team has sought to reduce therate of increase in NPLs so that credit quality is maintained. This has been provenbecause in 2016 and 2017the quality of NPLs decreased 1% from the previous year which experienced a 5% increase in NPLs.

ANALISIS AKUNTANSI LINGKUNGAN PADA PENGELOLAAN LIMBAH SEBAGAI SALAH SATU BENTUK TANGGUNG JAWAB CSR SOSIAL PADA PERUSAHAAN PT SUGAR GROUP COMPANIES Sri Yanti; Nedi Hendri; Jawoto Nusantoro
Jurnal Akuntansi AKTIVA Vol 2 No 1 (2021): APRIL
Publisher : Universitas Muhammadiyah Metro

This study aims to determine environmental accounting for waste management as a form of social CSR responsibility in PT Sugar Group Companies. This type of research is descriptive research. Data analysis of Miles and Huberman's model, namely data reduction, data display, and conclusion drawing / verification. The results of this study indicate that the application of environmental accounting to waste management at PT Sugar Group Companies has been carried out well. However, environmental costs are not measured in detail, such as the cost of implementing labor and the cost of water and electricity which are totaled in terms of production activities. PT Sugar Group Companies have run a CSR program better known as PKBL (Partnership and Community Development Program), PKBL is carried out in a series of planned and measured activities.

PENGARUH PENERAPAN RULE OF LAW, CONSENSUS ORIENTATION, DAN EQUALITY TERHADAP KESEJAHTERAAN MASYARAKAT DI MASA PANDEMI COVID-19 (STUDI KASUS PADA DESA TOTOKATON KECAMATAN PUNGGUR) Tri Suci Rahayu; Nedi Hendri; Angga Kurniawan
Jurnal Akuntansi AKTIVA Vol 2 No 1 (2021): APRIL
Publisher : Universitas Muhammadiyah Metro

This study aimed to analyze the effect of rule of law (1), consensus orientation (2), and equality (3) on community welfare. This study used a quantitative approach, the population of this study was 151 respondents. The sampling technique in this study was probability sampling using simple proportional random sampling with the Slovin formula, so as to obtain a sample of 60 respondents. The data in this study used SPSS version 20 with multiple linear regression analysis testing. The results of this study indicated that the rule of law had a significant effect on people's welfare, while consensus orientation and equality did not have a significant effect on people's welfare.

ANALISIS POTENSI KECURANGAN (FRAUD) PENGELOLAAN DANA DESA DI DESA RUKTI SEDYO KECAMATAN RAMAN UTARA KABUPAATEN LAMPUNG TIMUR Wahyudi Jaya Kusuma; Suyanto Suyanto; Nedi Hendri
Jurnal Akuntansi AKTIVA Vol 2 No 1 (2021): APRIL
Publisher : Universitas Muhammadiyah Metro

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The purpose of this study was to identify the potential for fraud in village management. This study uses an approach approach and the type of data used is primary data obtained directly by using interview techniques to the Technical Officer of Village Financial Management (PTPKD) Rukti Sedyo Village, North Raman District, East Lampung Regency. The results of the study indicate that in the financial management of Rukti Sedyo Village there are potential vulnerabilities, including: an act of doing something, disciplinary behavior, feeling that it does not harm others and considers mistakes as a natural thing. Lack of training and supervision of the village fund management process can lead to a deviation that can be detrimental, training is carried out to improve the ability of village officials in managing village funds, this is very necessary to create a good management of village funds and in accordance with the rules that have been set.

PENGARUH AKUNTABILITAS, TRANSPARANSI DAN PARTISIPASI MASYARAKAT TERHADAP EFEKTIVITAS PENGELOLAAN ALOKASI DANA DESA DI DESA PURWOREJO KECAMATAN KOTA GAJAH KABUPATEN LAMPUNG TENGAH Ridwan Indra Hermawan; Yulita Zanaria; Nedi Hendri
Jurnal Akuntansi AKTIVA Vol 2 No 2 (2021): OKTOBER
Publisher : Universitas Muhammadiyah Metro

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This study aimed to determine the effect of accountability, transparency, and community participation on the effectiveness of managing the allocation of funds in Purworejo village, Kotagajah Sub-district, Lampung Tengah district. Data were obtained from the results of written data and questionnaires to 97 respondents who were taken using the formula from Slovin. The data analysis of this research was carried out using analysis of instrument testing, classical assumptions and hypotheses. The results of this study indicated that the variables of accountability, transparency and community participation in the management of village funds had a positive and significant effect on the effectiveness of the management of village fund allocations in Purworejo Village, Kotagajah Sub-district, Central Lampung district.

ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN TERHADAP PENGELOLAAN LIMBAH SEBAGAI SALAH SATU BENTUK PERTANGGUNGJAWABAN SOSIAL (Studi Kasus Pabrik Singkong Di Dusun VI Kelurahan Sidodadi Kecamatan Pekalongan Kabupaten Lampung Timur) Agnes Nova Liana; Nedi Hendri; Elmira Febri Darmayanti
Jurnal Akuntansi AKTIVA Vol 2 No 2 (2021): OKTOBER
Publisher : Universitas Muhammadiyah Metro

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This study aims to determine whether the cassava factory in Hamlet VI, Sidodadi Village, Pekalongan District, East Lampung Regency has implemented an environmental accounting system as a social responsibility to the community, especially in waste and environmental management. The research design used in this study is a qualitative research. The data analysis technique used in this research is comparative descriptive. The results of this study stated that the cassava parch of Dusun VI, Sidodadi Sub-district, Pekalongan District, East Lampung Regency was in accordance with PSAK Paragraphs 82 and 94, correctly acknowledged the postal costs of waste treatment and the measurement of waste processing costs was in accordance with PSAK Paragraphs 99 and 101. In presenting costs waste treatment is in accordance with PSAK Number 1 Paragraph 10, clearly presenting the cost of waste treatment in production costs presented in the factory profit and loss statement. The cassava factory has disclosed accounting policies related to waste treatment costs in the factory's statement of financial position.

PENGARUH KUALITAS SDM, UKURAN USAHA DAN LAMA USAHA TERHADAP PEMAHAMAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM (Studi Kasus Pada Umkm Di Kota Metro) Meilinda Andayani; Nedi Hendri; Suyanto Suyanto
Jurnal Akuntansi AKTIVA Vol 2 No 2 (2021): OKTOBER
Publisher : Universitas Muhammadiyah Metro

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This study aims to determine the effect of the quality of human resources, business size and length of business on understanding the preparation of financial statements based on SAK EMKM on MSMEs in Metro City. The research design used in this study is all MSMEs recorded as assisted by the Cooperatives, MSMEs, and Industry Offices in 2019, totaling 101 business fields. The sampling technique that will be used is purposive sampling, so that a sample of 70 respondents is obtained. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that the quality of human resources does not have a significant effect, the size of the business has a significant effect, the length of business has an effect on the understanding of the preparation of financial statements based on SAK EMKM.

Co-Authors Abda Abda Achmad Sobirin, Achmad Achyani Adi Dharma Agnes Nova Liana Agung Pangestu, Putra Agus Sutanto Al Amin, Muhammad Ridho Albhi Bhimantara Putra Ali, Karnila Alia Fitri, Resti Aminuyati Andari, Peti Mei Andayani, Meilinda Angga Kurniawan Anida Maryana Anjelina, Kadek Apria Yosa Saputri Ardiansyah Japlani, Ardiansyah Ari Setyawan, Rama Aditya Ariska , Ririn Asma Nadia Fathu Rahmah Asrul Sani Astriana Astriana Astuti, Agnes Mei Aurely, Sekar Hardya Budi Santoso Cahya, Nanang Nur DEWI WULANSARI Dian Aprilia Adriani Diana Puspita Dimas Bagus Editya Dwi Budi Santoso Elli Fitriyani Elmira Febri Darmayanti Ermalia, Elda Desi Erra Yunikasari Fajar Gustiawaty Dewi Farhan Dwi Prastowo Feby Amara, Citra Restuadi Fenny Theresia Fenny Thresia Fitri Palupi Kusumawati Gustin Padwa Sari, Gustin Padwa Hardy, Arum Mutiara Haryono, Yordan Hening Widowati Herawati, Nurlina Hermawan, Ridwan Indra Herni Kurniawati Herni Kurniawati Hidayatullah, Farid Husain, T Iwan Habib Subakti Jawoto Nusantoro Kamala, Shafa Tasya Kemas Ridhuan Khairudin Khairudin Kusuma, Wahyudi Jaya Legowo Wati, Tri Liana, Agnes Nova LINDA APRILIA Lutviana, Yusri M. Ihsan Dacholfany Meilinda Andayani Melani Quintania Muhammad Ridho Al Amin Nani Septiana Nani Septiana, Nani Septiana Nawang Intang Sari Nirmala, Maya Dwi Novia Ambar Sari Novita Novita Novita Sari Nugraheni, Septiana Ayu Nur Ruswati, Wahyu Nurindah, Mita Nurjaya, Angelia Nusantoro, Jawoto Nusantoro Nyoto Suseno Okta Suci Jayanti Padwasari, Gustin Peti Mei Andari Purwiro Harjati Putri, Mira Novianti Raden Arum Setio Adi Ningrat Rahayu, Tri Suci Rahmat Fajar Ramdani Retnaning Rahayu, sri Ridwan Indra Hermawan Rina Kurniawati Rizki Maulana Rohmatul Anwar Roisah Putri, Aulia Rosid, Andiana Sani, Asrul Santia, Tati Sapta Prasanti Saputri, Anis Sari, Nawang Intang Sari, Novia Ambar Septiani, Ana Septiani, Asih Sinta Ulan Sari SRI RAHAYU Sri Retnaning Rahayu Sri Retnaning Rahayu, Sri Retnaning Sri Yanti Sri Yanti Subakti, Iwan Habib Sundari, Evi Suyanto Suyanto Suyanto Suyanto T. Husain Tati Santia Theresia, Fenny Tri Adi Wibowo, Tri Adi Tri Suci Rahayu Wahyudi Jaya Kusuma Yateno - Yeni Kurniawati, Yeni Yordan Haryono Yulita Zanaria, Yulita

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