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Padwa Sari, Gustin
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Decision Sciences, Operations Research & Management Social Sciences

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Analisis Pendapatan Asli Daerah (PAD), Kekayaan Daerah Dan Belanja Modal Dalam Meningkatkan Kemandirian Keuangan Pemerintah Kota Metro Hadijah, Umi; Zanaria, Yulita; 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.v4i2.10342

Abstract

This research aims to analyze local original income, regional wealth and capital expenditure in increasing the financial independence of metro city governments. This type of research uses qualitative research with a descriptive approach. The researcher is the main instrument of this research, assisted by data from the 2020-2023 metro city regional government financial reports. Data collection techniques use interviews, observation and documentation. The data analysis techniques used are data collection, data reduction, data presentation and drawing conclusions. The results of this research show that local original income, regional wealth and capital expenditure have not been able to increase the financial independence of metro city governments.
Pengaruh Audit Delay Terhadap Reaksi Investor Dengan Pengumuman Right Issue Sebagai Variabel Moderasi Putri, Amanda; 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.v4i2.10343

Abstract

The purpose of this study was to analyze the effect of audit delay on investor reactions with rights issue as a moderating variable in manufacturing companies in the basic and chemical industry sectors listed on the IDX in 2021-2023. This research uses a quantitative approach. The sampling technique used purposive sampling method in manufacturing companies in the basic and chemical industry sectors in 2021-2023 and resulted in 65 data. The data analysis technique used is panel data linear regression analysis using eviews 12. Based on the results of data testing, it can be seen that audit delay has no partial effect on investor reactions. Meanwhile, the right issue is unable to moderate the relationship between audit delay and investor reaction.
Analisis Target Costing Dalam Upaya Pengurangan Biaya Produksi Beras Untuk Peningkatan Laba Perusahaan pada Penggilingan Padi Surya Agung Saputra, Anggara; Febri Darmayanti, Elmira; 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.v4i2.10347

Abstract

Rice milling aims to produce rice, which is a daily necessity and is very important for the heterogeneous Indonesian society. The Central Bureau of Statistics reported that rice crop productivity in Indonesia increased to 52.56 ku/ha, placing Indonesia in third place globally after China and India. Surya Agung Rice Mill is a rice factory established in 2010 and located in Purwodadi Village. Rice classification according to SNI 6128:2015 consists of four categories, namely premium rice, medium 1, medium 2, and medium 3. Surya Agung Rice Mill produces rice in the premium, medium 1, and medium 2 categories. The results of the study indicate that the application of target costing can significantly increase net profit. Considering the problem of profit fluctuations at Surya Agung Rice Mill in recent months, as well as changes in raw material prices, high production costs, and slow operational processes, this study aims to update the GAP from previous studies.
Pengaruh Return on Assets, Earning Per Share, dan Debt-to-Equity Ratio Terhadap Harga Saham Pada Sub Sektor Minyak, Gas, dan Batu Bara Cahya Utami, Sabela; 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.v4i2.10348

Abstract

This study aims to examine the Effect of Return on Assets (ROA), Earning Per Share (EPS), and Debt-to-Equity Ratio (DER) on Stock Prices in the Oil, Gas, and Coal Sub-Sectors Listed on the Indonesia Stock Exchange. The population in this study was 73 oil, gas, and coal sub-sector companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling and the sample used was 61 companies. The results of this study indicate 1). Return On Assets (ROA) has a negative effect on stock prices. 2) Earning Per Share (EPS) has a negative effect on stock prices. 3) Debt to Equity Ratio (DER) has a negative effect on stock prices. 4) The results of the F test state that together the variables Return on Assets (ROA), Earning Per Share (EPS), and Debt to Equity Ratio (DER) have a negative effect on stock prices
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.
Analisis Penentuan Harga Jual Produk dengan Menggunakan Metode Cost Plus Pricing dan Target Profit Pricing untuk Memaksimalkan Keuntungan Oktaviana, Nita; Suyanto, Suyanto; Padwa Sari, Gustin
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.v4i3.10398

Abstract

This study aims to analyze the calculation of production costs and determination of selling prices applied by the Metro Jaya Rambak Gurih Cracker Factory and compare them with the costplus pricing method and target profit pricing. The research method used is a quantitative approach with data collection through observation, interviews, and documentation. The results of the study indicate that the total production costs according to the company reached IDR 154,726,000, while the calculation using the full costing method reached IDR 155,162,454. These findings indicate that the target profit pricing method provides the highest profit potential, which is IDR 38,788,096, compared to other methods. From the results of the analysis, it is recommended that the Metro Jaya Gurih Rambak Crackers Factory implement a cost calculation and pricing method that is more in accordance with accounting standards, and use the target profit pricing method to maximize profits.
Pengaruh Penggunaan Digital Payment QRIS dan Tingkat Literasi Digital terhadap Pendapatan Penjualan Ariska , Ririn; Hendri, Nedi; Padwa Sari, Gustin
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.v4i3.10399

Abstract

This study aims to analyze the effect of the use of QRIS digital payments and the level of digital literacy on sales revenue in culinary sector MSMEs in East Metro City. The method used is quantitative with a survey approach, involving 65 respondents of MSME actors who use QRIS. Data were collected through questionnaires and analyzed using multiple linear regression. The results of the study indicate that the use of QRIS digital payments has a positive and significant effect on sales revenue. The ease and efficiency of transactions offered by QRIS allows MSMEs to reach more customers, especially among the younger generation who prefer digital payments. This study provides the importance of MSME development, especially in the use of digital technology to increase efficiency and revenue. Training and socialization programs are needed to improve digital literacy among MSME actors, in order to support wider acceptance and use of QRIS. Therefore, this study is expected to be a reference for related parties in formulating policies that support the digitalization of MSMEs in Indonesia.
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