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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 Jurnal Pengabdian kepada Masyarakat Nusantara Asian Management and Business Review Jurnal Akuntansi AKTIVA Jurnal Manajemen DIVERSIFIKASI Akademika : Jurnal Pemikiran Islam Expensive: Jurnal Akuntansi dan Keuangan Jurnal Masyarakat Madani Indonesia
Nedi Hendri, Nedi
www.ummetro.ac.id
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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AN ANALYSIS OF ZAKAH FUNDS THROUGH COMMUNITY BASED DEVELOPMENT Dacholfany, M. Ihsan; Hendri, Nedi
AKADEMIKA: Jurnal Pemikiran Islam Vol 22 No 2 (2017): Ekonomi Islam dan Pemberdayaan Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Institut Agama Islam Negeri Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/akademika.v22i2.818

Abstract

Abstrak Tujuan dari penelitian ini adalah untuk mengetahui model prototipe optimalisasi dana amal yang tepat dalam pemberdayaan masyarakat miskin perkotaan berdasarkan kearifan lokal di Lampung. Penelitian ini menggunakan metode survei dengan data yang berasal dari hasil Diskusi Kelompok yang terfokus dan wawancara mendalam dengan pembicara adalah tahap identifikasi model. Kemudian model rekonstruksi menggunakan analisis komparatif. Pengembangan Berbasis Masyarakat ini menggunakan metode yang melibatkan masyarakat dalam pembangunan. Di mana konstruksi dimulai pada tahap ide, perencanaan, kegiatan pengembangan program, penganggaran, pengadaan sumber daya hingga implementasi yang lebih menekankan pada keinginan nyata atau kebutuhan nyata masyarakat dalam sekelompok orang. Melalui Relasi Mustahiq yang sangat membantu sebagai sumber daya manusia, Dengan harapan Pengembangan Masyarakat Terpadu diharaplan menjadi pusat penyaluran program tersebut sehingga programnya lebih terukur, dan terkendali. Kata kunci: Dana Zakat, Pemberdayaan, Miskin Perkotaan, dan Pengembangan Berbasis Masyarakat Abstract The aim of this study is to find a prototype model of the proper optimization of charity funds in the empowerment of the poor town based on local wisdom in Lampung. This study used a survey method with the data derived from the results of the Focus Group Discussion (FGD) and in-depth interviews with the speakers is the model identification stage. Then, reconstruction model using comparative analysis. Community Based Development (CBD) is a method that involves communities in development. Where constructions began on the stage of ideas, planning, program development activities, budgeting, procurement of resources to the implementation of a more emphasis on real desire or the real needs of the community in a group of people. Through Mustahiq Relation Officer (MRO) ashuman resources assistant, Integrated Community Development (ICD) became the center ofthe distribution of the program so that the program is more scalable, and controlled. Keywords: Zakah Fund, Empowerment, Poor Urban, and Community Based Development (CBD).
DAMPAK STRUKTUR MODAL TERHADAP PROFITABILITAS DENGAN PERENCANAAN PAJAK SEBAGAI VARIABEL MEDIASI (Studi Kasus Pada Perusahaan Sub Sektor Batu Bara Yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022) Rahayu, Sri Retnaning; Hendri, Nedi; Puspita, Diana
Derivatif : Jurnal Manajemen Vol 18, No 2 (2024): November
Publisher : Universitas Muhammadiyah Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jm.v18i2.2450

Abstract

Penelitian ini menggunakan metode deskriptif kuantitatif dan populasi penelitian adalah perusahaan sub sektor batu bara di BEI tahun 2020-2022. Dengan metode purposive sampling, diperoleh 25 perusahaan sebagai sampel, menghasilkan 75 observasi. Analisis dilakukan menggunakan analisis jalur (path analysis) dengan aplikasi eviews 12. Hasil penelitian menunjukkan bahwa Debt to Asset Ratio (DAR) berpengaruh langsung terhadap perencanaan pajak. Long-term Debt to Equity Ratio (LDER) tidak memiliki pengaruh signifikan terhadap perencanaan pajak. Debt to Asset Ratio (DAR) tidak memiliki pengaruh signifikan terhadap profitabilitas. Long-term Debt to Equity Ratio (LDER) tidak memiliki pengaruh signifikan terhadap profitabilitas. Perencanaan pajak tidak memiliki pengaruh signifikan terhadap profitabilitas. Debt to Asset Ratio (DAR) dan Long-term Debt to Equity Ratio (LDER) tidak berpengaruh secara simultan terhadap perencanaan pajak. Debt to Asset Ratio (DAR), Long-term Debt to Equity Ratio (LDER) dan perencanaan pajak tidak berpengaruh secara simultan terhadap profitabilitas. Secara keseluruhan, struktur modal dan perencanaan pajak tidak memberikan pengaruh signifikan terhadap profitabilitas perusahaan batu bara. Implikasi temuan ini menunjukkan bahwa dalam konteks perusahaan batu bara, pengelolaan struktur modal dan perencanaan pajak belum terbukti sebagai faktor utama dalam meningkatkan profitabilitas. Hal ini mengindikasikan perlunya strategi yang lebih berfokus pada efisiensi operasional dan pengelolaan resiko pasar untuk mendukung profitabilitas. Hasil ini memberikan wawasan penting bagi manajemen perusahaan dalam menyusun keputusan keuangan yang lebih adaftif terhadap kondisi pasar, serta mendorong kajian lanjutan tentang faktor-faktor yang mungkin lebih relevan bagi profitabilitas di sektor batu bara.Kata Kunci: Struktur modal, Profitabilitas, Perencanaan pajak, Mediasi, Batu bara
Analisis Efektivitas Dan Efisiensi Anggaran Unit Reskrim Polsek Marga Tiga Polres Lampung Timur Anjelina, Kadek; Hendri, Nedi; Febri Darmayanti, Elmira
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 3 (2024): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i3.7321

Abstract

This study aims to determine how the budget realization of the effectiveness and efficiency of the performance of the Marga Tiga Police Criminal Investigation Unit of the East Lampung Police in the 2019-2023 budget year through budget realization and analyzing inhibiting factors in realizing the budget analyzed using quantitative descriptive methods. The population in this study was the Marga Tiga Police, East Lampung Police, while the research sample was the budget distribution report (resdisgar) and financial accountability report (perwabkeu) of the Marga Tiga Police Criminal Investigation Unit for the 2019-2023 budget year. The results of this study indicate that the level of budget effectiveness at the Marga Tiga Police Criminal Investigation Unit for the 2019-2023 budget year is entirely said to be ineffective. The development of the level of budget management efficiency at the Marga Tiga Police Criminal Investigation Unit for the 2019-2023 Budget Year can be said to be very efficient in managing the budget. Factors that can hinder the realization of the budget in the Marga Tiga Police Criminal Investigation Unit are individual factors and environmental factors.
Pengaruh Produk Tabungan Dan Kualitas Pelayanan Terhadap Keputusan Menabung Nasabah Di Koperasi Kredit Bunga Tanjung Cabang Sendang Agung Lampung Tengah Lutviana, Yusri; Hendri, Nedi; Septiani, Ana
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 3 (2024): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i3.7328

Abstract

This research aims to find out how much influence savings products and service quality have on the decision to save at the Tanjung Bunga Credit cooperative, Sendang Agung Branch, Central Lampung. This research method is quantitative research with a population of 250 customers with a sample taken of 73 respondents as customers of the cooperative. The data collection technique uses a questionnaire as primary data and secondary data obtained from the cooperative office. The results of the research show that savings products influence customers' savings decisions at the Bunga Tanjung Credit Cooperative, Sendang Agung Branch, Central Lampung, service quality influences customers' savings decisions at the Bunga Tanjung Credit Cooperative, Sendang Agung Branch, Central Lampung, and savings products and service quality simultaneously have no influence. on customers' savings decisions at the Bunga Tanjung Credit Cooperative, Sendang Agung, Central Lampung Branch.
Analisis Biaya Iklan Dan Biaya Live Streaming Pada Pendapatan Elemate Shop Roisah Putri, Aulia; Hendri, Nedi; Febri Darmayanti, Elmira
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 3 (2024): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i3.7329

Abstract

The purpose of using marketing through advertising and live streaming is to introduce products to the public so that sales occur and generate income in accordance with business targets. The use of marketing through advertising and live streaming certainly requires costs. Thus, this study aims to analyze advertising costs and live streaming costs on Elemate Shop's revenue. The method used in this study is a qualitative descriptive method. The data used in this study is secondary data, with the data used in the form of Elemate Shop's monthly financial reports for February-June 2023. The results of this study indicate that advertising costs, live streaming costs, and revenue for 5 months have increased. The increase in advertising costs and live streaming costs affects the increase in Elemate Shop's revenue
Analisis Penggunaan Payback Periode, Average Rate of Return, Benefit Cost-Ratio, dan Break Even Point dalam Menilai Kelayakan Usaha Mikro Kecil dan Menengah Legowo Wati, Tri; Hendri, Nedi; Nusantoro, Jawoto
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 1 (2025): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i1.8519

Abstract

This study assesses the feasibility of micro, small, and medium enterprises (MSMEs) in straw mushroom cultivation in Bantul using four financial analysis methods: Payback Period, Average Rate of Return (ARR), Benefit-Cost Ratio (B/C Ratio), and Break-Even Point (BEP). The descriptive qualitative research method was used because the research was conducted in natural conditions (natural setting). Overall, the results of the analysis indicate that the straw mushroom cultivation business in Bantul, especially the PKUR Mushroom Merang, is feasible to be continued and developed. This business provides a quick return on investment, adequate profits, controlled risks, and high profit potential. These findings can be a reference for entrepreneurs and investors who are interested in the straw mushroom cultivation sector and provide a positive contribution to the local economy in Bantul.
Analisis Efektivitas Dan Kontribusi Penerimaan Pajak Bumi Dan Bangunan (PBB) Terhadap Pendapatan Asli Daerah Di Kota Metro Tahun 2017-2021 Kamala, Shafa Tasya; Hendri, Nedi; Rahayu, Sri Retnaning
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 3 (2023): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i3.4745

Abstract

This study aims to determine the level of effectiveness and contribution of land and building tax revenue to the regional revenue of Metro City in 2017-2021. The method used in this research is a qualitative method with a descriptive approach. The data used in this study are secondary data, namely internal data provided by the Metro City Regional Tax and Retribution Management Agency and primary data obtained from direct observations and interviews with related parties. The results of the study show that the 2017-2021 Metro City land and building tax revenue is fluctuating. The level of effectiveness of land and building tax revenue is in the less effective category. And the contribution of land and building tax to regional own-source revenue is in the very less category.
Pengaruh Pembiayaan, Pengelolaan Keuangan Dan Peran Fasilitator Pendamping Terhadap Pengembangan Usaha Nasabah Saputri, Anis; Hendri, Nedi; Zanaria, Yulita
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.v4i2.8852

Abstract

This study aims to determine the influence of financing, financial management and the role of facilitators on customer business development (case study on BTPN Syariah MMS Metro Pusat customers). This study uses quantitative research through a descriptive statistical approach. Using primary data through data collection techniques with questionnaires and has a population of 120 respondents from Bank BTPN Syariah MMS Metro Pusat customers. The sample was obtained by choosing the Random Sampling Technique, namely sampling from the population is carried out randomly without considering the strata in the population space, until a sample of 54 respondents was obtained. The results of the study show that Financing has an effect on the development of customer businesses. Financial management has an effect on the development of customer businesses. The role of the facilitator has an effect on the development of customer businesses. Financing, Financial management and the role of the facilitator have an effect on the development of MMS Metro Pusat customer businesses
Predicting the sustainability of family business in the rice milling industry: A multiple case study Rosid, Andiana; Sobirin, Achmad; Hendri, Nedi
Asian Management and Business Review Volume 5 Issue 2, 2025
Publisher : Master of Management, Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/AMBR.vol5.iss2.art15

Abstract

The rice milling industry (RMI) is one of the oldest industries in the world and is dominated by small-scale family businesses. After decades, the RMI in Indonesia has experienced a cycle of stagnation and has struggled to develop due to various internal and external factors. This paper attempts to predict the sustainability of family businesses in the RMI. This study uses a multiple case study approach and involves 9 family businesses located in Central Lampung, Lampung Province, Indonesia. The nine family businesses are grouped into three categories: 3 small-scale rice mills (SRM), 3 medium-scale rice mills (MRM), and 3 large-scale rice mills (LRM). Data collection was conducted with in-depth interviews and supported by the McKinsey/General Electric (GE) matrix as an analytical tool to assess business strength and industry attractiveness. The results show that SRM has a low GE matrix value in terms of both its business strength and industry attractiveness. As a consequence, they have switched to other businesses and do not expect the next generation to continue the business. MRM generally has medium GE matrix values on both sides. They are trying to survive while waiting for the industry environment to become more conducive. Only LRM has a high value on both sides. They try to modernize the technology and involve the next generation to continue the business. The results of this study illustrate the possibility of a shift in the scale of RMI in the future, where SRM’s family business is expected to withdraw from the industry, and what remains are MRM and LRM.
Pengaruh Digital Payment Dan Penggunaan Sistem Informasi Akuntansi Terhadap Peningkatan Volume Penjualan Usaha Feby Amara, Citra Restuadi; Hendri, Nedi; Kurniawan, Angga
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.v4i2.10340

Abstract

This study aims to determine the Effect of Digital Payment and the Use of Accounting Information Systems on Increasing Business Sales Volume in Fashion MSMEs in East Metro District. The type of research used in this study is quantitative. This study uses primary data obtained through the distribution of questionnaires, and the population in this study amounted to 97 MSMEs. The sampling technique in this study used purposive sampling, namely a sampling technique based on criteria considerations, which then obtained a total of 68 MSMEs research samples. The data in this study were processed and analyzed using the IBM SPSS Statistics 25 application. The results of the study showed that Digital Payment has effect on Increasing Business Sales Volume, the Use of Accounting Information Systems has effect on Increasing Business Sales Volume, and Digital Payment and the Use of Accounting Information Systems together simultaneously have effect on Increasing Business Sales Volume in Fashion MSMEs in East Metro District.
Co-Authors Achmad Sobirin, Achmad Adi Dharma Agung Pangestu, Putra Agus Sutanto 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 Hening Widowati 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 Novita 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 Rohmatul Anwar Roisah Putri, Aulia Rosid, Andiana Santia, Tati Saputri, Anis Sari, Nawang Intang Sari, Novia Ambar Septiani, Ana Septiani, Asih SRI RAHAYU Sri Retnaning Rahayu, Sri Retnaning Sri Yanti Subakti, Iwan Habib Sundari, Evi Suyanto Suyanto Tri Adi Wibowo, Tri Adi Yeni Kurniawati, Yeni Yulita Zanaria, Yulita