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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
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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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.
Pengaruh Aset Pajak Tangguhan Dan Penghindaran Pajak Terhadap Manajemen Laba Pada Perusahaan Manufaktur YangTerdaftar Di Bursa Efek IndonesiaTahun 2022 Nurjaya, Angelia; Hendri, Nedi; Padwa Sari, Gustin
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.v4i2.10355

Abstract

This research aims to examine the effect of deferred tax assets and tax avoidance on profit management in manufacturing companies listed on the Indonesian Stock Exchange in 2022. The population in this study is 180 manufacturing companies listed on the Indonesian Stock Exchange. The sampling technique used was purposive sampling and the samples used were 50 companies. Testing techniques consist of Descriptive Statistical Analysis, Multicollinearity Test, Heteroscedasticity Test, Autocorrelation Test, t Test, F Test, and Coefficient of Determination Test. The results of this research show 1). Deferred Tax Assets have no effect on earnings management. 2) Tax avoidance influences earnings management. 3) The results of the F test state that together the variables Deferred Tax Assets and Tax Avoidance influence earnings management.
Pengaruh Capital Structure terhadap Profitabilitas dengan Tax Planning sebagai Variabel Intervening Puspita, Diana; Hendri, Nedi; Retnaning Rahayu, Sri
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i3.10371

Abstract

It was quantitative research with quantitative descriptive methods. This research was aimed at providing empirical evidence about the influence of Capital structure on profitability with tax planning as an intervening variable. The determination of samples used through purposive sampling, so that 25 companies were obtained, with a total of 75 observations. The testing method in this research used path analysis (path analysis) with eviews application 12. The results of this study show that Debt to Asset Ratio (DAR) has a direct effect on tax planning. Long-term Debt to Equity Ratio (LDER) has no direct effect on tax planning. Debt to Asset Ratio (DAR) had no direct effect on profitability. Long-term Debt to Equity Ratio (LDER) had no direct effect on profitability. Tax planning did not have a direct effect on profitability. Debt to Asset Ratio (DAR) and Long-term Debt to Equity Ratio (LDER) had no a simultaneous effect on tax planning. Debt to Asset Ratio (DAR), Long-term Debt to Equity Ratio (LDER) and tax planning had no simultaneous effected on profitability
Pengaruh Lokasi, Penggunaan Informasi Akuntansi, dan Modal Usaha terhadap Keberhasilan UMKM Nur Ruswati, Wahyu; Hendri, Nedi; Kurniawan, Angga
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i3.10388

Abstract

This study aims to analyze the influence of location, use of accounting information, and business capital on the success of MSMEs. This type of research uses quantitative research with a descriptive approach. The sampling technique in this study uses a purposive sampling technique using several criteria so that 30 respondents from the Banana Chips Industry Center in Bandar Lampung are obtained. Data analysis in this study uses SPSS testing. The results of this study indicate that the influence of location has an effect on the success of MSMEs in the Chips Industry Center in Bandar Lampung, the use of accounting information has an effect on the success of MSMEs in the Banana Chips Industry Center in Bandar Lampung, and business capital has an effect on the success of MSMEs in the Banana Chips Industry Center in Bandar Lampung.
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