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Analisis Dampak Covid-19 Terhadap Kinerja Keuangan Desa Putri, Mira Novianti; 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.v2i3.4741

Abstract

This study aims to analyze the impact of COVID-19 on the financial performance of the village of Terbanggi Subing, Gunung Sugih District, Central Lampung Regency. This type of research is descriptive research with a qualitative approach. The data analysis technique used is using a qualitative descriptive analysis tool that is describing the data that has been obtained from the data collection technique used. The results of the study show that the financial performance of the village in Terbanggi Subing Village, Gunung Sugih District, Central Lampung, if calculated using the effectiveness ratio before the Covid-19 pandemic in 2018 was less effective, in 2019 it was effective, when the Covid-19 pandemic took place in 2020 it was already effective and in 2021 effective. Village financial performance is calculated using the efficiency ratio before the Covid-19 pandemic in 2018 was categorized as inefficient, in 2019 it was categorized as inefficient, and in 2020 when the Covid-19 pandemic took place it was categorized as inefficient, and in 2021 it was categorized as inefficient. Village financial performance if calculated using a growth ratio in 2019 before the covid-19 pandemic had grown positively, and in 2020 when the covid-19 pandemic was taking place it had grown positively, and in 2021 it was categorized as negative growth
Pengaruh Akuntabilitas, Partisipasi Masyarakat Dan Kompetensi Aparatur Desa Terhadap Pembangunan Desa Subakti, Iwan Habib; Zanaria, Yulita; Hendri, Nedi
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.v2i3.4754

Abstract

This study aims to analyze Accountability, Community Participation and Competence of Village Apparatuses for Village Development. This type of research is quantitative, in this study researchers used primary data through questionnaires with a population of 1053 families. The sampling technique used Slovin with several criteria so that 91 respondents were obtained. Data analysis in this study used the multiple linear regression analysis test method. The results of this study indicate that Accountability influences Village Development, Community Participation influences Village Development, Village Apparatus Competence influencesVillage Development.
Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Mengikuti Pendidikan Profesi Akuntansi Aurely, Sekar Hardya; Hendri, Nedi; Septiani, Ana
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i1.5378

Abstract

This study aims to analyze Quality Motivation Career Motivation , Economic Motivation , Degree Motivation , USAP Motivation , Educational Cost Motivation , Educational Duration Motivation , Social Motivation , and Gender Motivation on Student Interest in PPA. The population in this study were 144 respondents. The sample in this study was obtained as many as 108 respondents. The data in this study used SPSS version 25 with multiple linear regression analysis testing. The results of this study indicate that quality motivation, career motivation, economic motivation, degree motivation, USAP motivation, tuition fee motivation, length of education motivation, social motivation, and gender motivation have a partial or simultaneous effect on student interest in participating in PPA on Undergraduate Accounting Study Program Students, Faculty of Economics and Business, Muhammadiyah Metro University.
Strategi Fundraising Dalam Meningkatkan Jumlah Muzakki Di LAZISMU Kota Metro Hidayatullah, Farid; Hendri, Nedi; Febri Darmayanti, Elmira
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i1.5568

Abstract

This study aims to find out how fundraising strategies in increasing muzakki in LAZISMU Metro City. This research uses qualitative research methods with a descriptive approach. Data collection techniques in this study are observation, interviews, and documentation. The results of this study are known that the strategy carried out by LAZISMU Metro City has three stages, namely the formulation, implementation, and evaluation stages. LAZISMU Metro City formulated three main strategies 1. Improve socialization and communication in the community, 2. Easy payment system, 3. Create a good brand image. After being formulated, it is then implemented in way 1. Conducting zakat campaigns or zakat socialization, 2. Opening a zakat booth, 3. Easy Payment System, 4. Implementing MSME, social, health, and da'wah empowerment programs. After the next stage of implementation, the evaluation stage of the evaluation results carried out by LAZISMU Metro City is quite good because it has implemented or implemented the strategies that have been set, although there are some that are not optimal
Pengaruh Audit Internal, Budaya Organiasai, dan Komite Audit Terhadap Pelaksanaan Good Corporate Governance pada PT Pos Indonesia Cabang Metro Septiani, Asih; Hendri, Nedi; Padwa Sari, Gustin
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i1.5569

Abstract

This study aims to examine the influence audit, organizational culture, audit committee on the emplementation of good corporate governance at PT Pos Indonsia Metro Branch. The type research used in this research is quantitative. In this study primary data was used throught quesetionnaires and the sample populations used was 66 employees in the company. The analytical tool used is multiple liner regression analysis using the IBM SPSS 22. The result of this study show internal audit has an influence on the implementation of good corporate governance, organizatioanal cilture influences the implementation of good corporate governnace, the audit committee influences the implemantations of good corporate governance and internal audit, Organizatioanal cilture, audit committee jointly influnces in the implementation of good corporate gobvernance, together with internal audit, Organizatioanal cilture, audit committee support the implemantations of good corporate governance
Penerapan Biaya Diferensial Dalam Pengambilan Keputusan Membeli Atau Memproduksi Sendiri Outlet Pisang Goreng Nugget Agung Pangestu, Putra; Nusantoro, Jawoto; Hendri, Nedi
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i1.5616

Abstract

This study aims to analyze the application of management accounting information at Pisang Goreng Nugget Outlets in making decisions to buy or produce their own banana nugget raw materials. The type of research used in this study is qualitative, the research method used is a quantitative descriptive method in which this method describes or describes the application of management accounting information so that it can be used as a short-term decision-making tool at the Metro City Fried Banana Nugget Outlet. Data collection techniques in conducting this research, using observation and interview data collection methods. The results of this study the use of differential accounting information is very useful for the management of the Metro City Fried Banana Nugget Outlet in obtaining the information needed to be able to compare which decision is more profitable between buying or producing bugget banana raw materials yourself.
Analisis Faktor-Faktor Kinerja Keuangan Perusahaan Kurniawati, Yeni; Hendri, Nedi; Septiani, Ana
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i1.5617

Abstract

This study aims to determine the financial performance of food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2018–2021 period. The type of research used is qualitative analysis and uses descriptive research techniques. Data collection uses secondary data obtained from audited financial reports. The population and sample used purposive sampling, with a sample size of 20 companies. The results of the study can be concluded to show that the capital structure as measured by the debt-to-equity ratio (DER) and leverage as measured by the debt-to-asset ratio (DAR) are fairly good financial performers. Meanwhile, sales growth for financial performance is less good or less efficient.
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.
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