Article Per Year (5 Year)
p-Index From 2020 - 2025
2.387
P-Index
This Author published in this journals
All Journal Expensive: Jurnal Akuntansi dan Keuangan
Padwa Sari, Gustin
Unknown Affiliation
Decision Sciences, Operations Research & Management Social Sciences

Published : 17 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 17 Documents
Search

 1   2 
Pengaruh Pemahaman Teknologi Informasi, Value for Money, dan Pengendalian Internal Terhadap Good Coorporate Governance pada Badan Pengelolaan Keuangan dan Aset Daerah Kota Metro Khairannisa, Khairannisa; Zanaria, Yulita; 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.v3i1.5547

Abstract

This study aims to examine the effect of Understanding Information Technology, Value for Money and Internal Control on Good Corporate Governance at the Regional Financial and Asset Management Agency in Metro City. This study uses Agency Theory (Agency Theory). The method in this study uses a quantitative descriptive method using a Likert scale. The number of samples used in this study were 53 respondents with the criteria of Metro City BPKAD employees. The results of the study show that: (1) Understanding of Information Technology has a positive effect on Good Corporate Governance. (2) The understanding of Value for Money has a negative effect on Good Corporate Governance. (3) the influence of Understanding of Internal Control has a positive effect on Good Corporate Governance. (4) Together the variables of Information Technology, Value for Money and Internal Control simultaneously have a positive effect on Good Corporate Governance at the Regional Financial and Asset Management Agency for Metro City
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
Analisis Penentuan Harga Jual Produk Dengan Menggunakan Metode Cost Plus Pricing pada UMKM Tahu Maju Lancar Hofifah Subhan, Ika; suyanto, suyanto; 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.v3i1.5581

Abstract

This study aims to identify and analyze production costs in order to determine the seling price of the”Tofu Maju Lancar” product. The method utilized is the cost pluspricing approach with the full costing method, ensuring that the selling price is set effectively to generate optimal profits. This research employs a qualitative approach and utilizes descriptive research techniques. The focal point of this research is the company “Tofu Maju Lancar”, which operates as a tofu producer. The primary objective of this study is to gather pertinen data concerning production costs. The focus of this research encompasses the costs associated with the entire production process. The findings of this study indicate that while the cost plus pricing method using UMKM calculations does yield profits, the home industry is unable to attain the anticipated 50% profits due to generated profits remaining insufficient to cover the factory overhead costs that must be shouldered.
Pengaruh Capital Expenditure dan Struktur Modal terhadap Nilai Perusahaan pada Index Saham LQ45 Yang Terdaftar Di Bursa Efek Indonesia Kusnia, Fiatul; Suyanto, Suyanto; Padwa Sari, Gustin
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i2.6502

Abstract

The growth opportunities of each company are different from each other. These differences lead to different financial decisions to achieve company goals. This study discusses the impact of capital expenditure (CAPEX) and capital structure (DER) on company value (PBV) in LQ-45 stock index companies listed on the Indonesia Stock Exchange. The purpose of this study is to understand the influence of CAPEX and DER on LQ-45 stock index companies listed on the Indonesia Stock Exchange in 2021-2022. The sample used was 56 LQ-45 stock index companies.Data collection techniques use documentation techniques, literature, and access to the official website of the Indonesia Stock Exchange and the website of each company in accordance with the research sample in the form of annual report data. While the data analysis techniques used are descriptive tests, classical assumption tests, multiple linear regression analysis, partial T tests, F tests, and determination tests (R2). The results showed that capital expenditure does not affect the value of the company, the capital structure affects the value of the company.
Pengaruh Pemberian Modal Kerja, Tanggung Renteng Dan Literasi Keuangan Terhadap Keberlangsungan Usaha Mikro, Kecil, dan Menengah Siti Farida, Nikhen; Zanaria, Yulita; Padwa Sari, Gustin
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.v3i3.7317

Abstract

This research is a quantitative study with a quantitative descriptive method that aims to provide empirical evidence of the effect of providing working capital, joint responsibility and financial literacy on the sustainability of micro, small and medium enterprises. The population used in this study were all BTPN Syariah micro credit loan customers in Seputih Mataram District. Determination of the sample using purposive sampling method by obtaining the number of observations as many as 65 customers. Data processing in this study used SPSS version 25 calculation tools with data analysis techniques used descriptive statistics, classical assumption tests, hypothesis testing and statistical hypothesis testing. The results showed that working capital and financial literacy influenced the sustainability of micro, small and medium enterprises of BTPN Syariah customers in Seputih Mataram District, Central Lampung. Meanwhile, joint responsibility has no effect on the sustainability of micro, small and medium enterprises of BTPN Syariah customers in Seputih Mataram District, Central Lampung
Pengaruh Sistem Pengukuran Kinerja Dan Komitmen Karyawan Sebagai Variabel Intervening Terhadap Kinerja Karyawan Di Coffee Shop Kota Metro Dwi Hanaya, Silva; Suyanto, Suyanto; Padwa Sari, Gustin
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.v3i3.7454

Abstract

This study aims to analyze the performance measurement system and employee commitment as a mediating variable for employee performance in Metro City coffee shops. This type of research uses primary data through questionnaires and the population in this study is 555 employees then the sampling technique in the study uses the formula of the minimum sample number for SEM (indicator x 10) then the number of samples is 130 respondents. The results of this study show that the performance measurement system has no effect on employee performance, the performance measurement system has an effect on employee commitment, and employee commitment has an effect on employee performance, and employee commitment can mediate the relationship between the performance measurement system and employee performance in Metro City coffee shops
Analisis Faktor-Faktor Penyebab Piutang Tak Tertagih Dan Upaya Penanggulangan Serta Penyelesaiannya Pada PT BPR Tataarta Swadaya Kota Gajah Adelia, Adelia; Zanaria, Yulita; Padwa Sari, Gustin
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.v4i1.8385

Abstract

This study aims to determine the internal factors, external factors causing bad debts and efforts to resolve them at PT. BPR Tataarta Swadaya Kota Gajah. The type of research used is descriptive qualitative research. The instruments used in this study are interviews and observations. Data analysis was carried out using the Miles and Huberman data analysis model. The results of the study indicate that internal factors are factors originating from within the company (BPR Tataarta Swadaya Kota Gajah as the creditor are: Weak credit administration system, Weak credit information system and Deviations in the implementation of credit granting procedures External factors causing bad debts are factors originating from outside the company in this case are Fostered Partners who receive capital loans from BPR Tataarta Swadaya Kota Gajah consisting of Fostered Partners experiencing a decline in economic conditions, Debtor business failure and Debtors running away.
Pengaruh Kepatuhan Pelaporan Keuangan dan Whistleblowing terhadap Pencegahan Kecurangan Qobid, Abdul; Zanaria, Yulita; Padwa Sari, Gustin
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.v4i1.8462

Abstract

This study aims to determine the effect of Financial Reporting Compliance and Whistleblowing on fraud prevention at PT BPR Lipat Ganda East Lampung. The type of research used in this study is quantitative research. This study uses a sampling technique in the form of purposive sampling. This study uses primary data through questionnaires, and the population in this study are employees of PT BPR Lipat Ganda East Lampung, totaling 30 employees. The data in this study were analyzed using the IBM SPSS 25 program. The results of this study indicate that Financial Reporting Compliance has a positive effect on Fraud Prevention, Whistleblowing has a positive effect on Fraud Prevention, and Financial Reporting Compliance and Whistleblowing simultaneously have a positive effect on Fraud Prevention at PT BPR Lipat Ganda East Lampung
Analisis Komposisi Giro, Tabungan dan Deposito Terhadap Profitabilitas Perusahaan Oktawidya Tirta , Catur; Zanaria, Yulita; Padwa Sari, Gustin
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.v4i1.8517

Abstract

This study aims to analyze the composition of current accounts, savings and deposits on profitability at PT. Bank Cipta Dana Mulia. Data analysis is done by Miles and Huberman Model Analysis. The results of the study indicate that the relatively low interest rate of current accounts and the contribution to the composition of third party funds as a whole so far, provide confidence that current accounts have an influence on achieving net interest income and the greater the current accounts that are successfully collected, the greater the contribution to achieving net interest income. Savings funds have an influence, although not too large, on achieving profit. However, the risk of liquidity needs from these savings funds is also relatively large because the fluctuation of funds from these savings funds is relatively very high in line with the ease and facilities of withdrawal and for that it is necessary to maintain its liquidity needs. The relatively high interest rate of deposit funds and the contribution to the composition of third party funds as a whole so far, it can be concluded that deposit funds have a fairly large influence on achieving net interest income
Pengaruh Financial Leverage dan Ukuran Perusahaan terhadap Pengungkapan Corporate Social Responsibility pada Perusahaan Manufaktur Nur Rokhmah, Lutvia; Suyanto, Suyanto; 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.v4i2.9869

Abstract

Disclosure of corporate social responsibility (CSR) is important for the survival of the company. In CSR, companies must pay attention to the triple bottom line, namely economic, social and environmental. This research uses quantitative data from 91 manufacturing companies on the IDX in 2022. The results of the analysis show that DCR has a significant negative effect on CSR, while SIZE has a positive effect. Financial leverage has a negative effect on CSR disclosure, but is not significant. Companies need to increase CSR transparency and disclosure, especially smaller companies
Co-Authors Adelia Adelia, Adelia Ariska , Ririn Cahya Utami, Sabela Dwi Hanaya, Silva Febri Darmayanti, Elmira Hadijah, Umi Hofifah Subhan, Ika Khairannisa Khairannisa, Khairannisa Kusnia, Fiatul Nedi Hendri, Nedi Nur Rokhmah, Lutvia Nurjaya, Angelia Oktaviana, Nita Oktawidya Tirta , Catur putri, amanda Qobid, Abdul Saputra, Anggara Septiani, Asih Siti Farida, Nikhen Suyanto Suyanto Yulita Zanaria, Yulita