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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (743.497 KB) | DOI: 10.24127/exclusive.v1i2.3005

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (521.999 KB) | DOI: 10.24127/exclusive.v1i2.3006

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (609.877 KB) | DOI: 10.24127/exclusive.v1i2.3008

Abstract

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

Abstract

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

Abstract

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

Abstract

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

Abstract

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.
Pengaruh Akuntabilitas, Transpransi Dan Penggunaan Alokasi Dana Desa Terhadap Kepercayaan Masyarakat Di Desa Putra Buyut Gunung Sugih Lampung Tengah Nirmala, Maya Dwi; Hendri, Nedi; Darmayanti, Elmira Febri
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.v2i1.3703

Abstract

This study aimed at analyzing accountability (1), transparency (2), and use of the village Fund budget (3) on community trust in Putra Buyut Gunung Sugih village, Central Lampung. The population was 1144 respondents. The sampling technique was undertaken with several respondent criteria until obtaining 143 respondents. The collected data were analyzed by testing multiple linear regression analysis through the SPSS version 25 program. The results of this study showed that Accountability, Transparency and Use of the Village Fund Budget partially or simultaneously effected the Community Trust at Putra Buyut Village, Gunung Sugih, Central Lampung.
Pengaruh Kemudahan Penggunaan Teknologi, Kualitas Pelayanan Dan Kepercayaan Terhadap Minat Konsumen Dalam Penggunaan Aplikasi Kasir Ayo SRC Kurniawati, Rina; Hendri, Nedi; Kurniawan, Angga
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 2 (2023): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i2.3870

Abstract

This study aims to analyze the ease of use of technology (1), quality of service (2), and trust (3) on consumer interest in using the Kasir Ayo SRC application (Case Study of SRC Wariston Semuli jaya). The population in this research is 135 respondents. The sampling technique in this research used several respondent criteria so as to obtain a sample of 143 respondents. The data in this study used SPSS version 25 with multiple linear regression analysis testing. The results of this study indicate that the Ease of Use of Technology, Quality of Service and Trust partially or simultaneously influence Consumer Interest in Using the Ayo SRC Cashier Application (Case Study of SRC Wariston Semuli jaya)
Pengaruh Literasi Keuangan, Penggunaan Electronic Wallet dan Kontrol Diri Terhadap Perilaku Konsumtif Mahasiswa (Studi Kasus Mahasiswa S1 Akuntansi Fakultas Ekonomi dan Bisnis di Universitas Muhammadiyah Metro) Hardy, Arum Mutiara; Hendri, Nedi; Darmayanti, Elmira Febri
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 2 (2023): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i2.3940

Abstract

This study aims to analyze Financial Literacy (1), Use of Electronic Wallet (2), and Self-Control (3) on Consumptive Behavior in Students of the Bachelor of Accounting Study Program, Faculty of Economics and Business, University of Muhammadiyah Metro. The population in this study were 268 respondents. The sampling technique in this research used several respondent criteria to obtain a sample of 160 respondents. The data in this study used SPSS version 22 with multiple linear regression analysis testing. The results of this study indicate that financial literacy, use of electronic wallets, and self-control have a partial or simultaneous effect on consumptive behavior in Students of the Bachelor of Accounting Study Program, Faculty of Economics and Business, University of Muhammadiyah Metro.
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