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All Journal Expensive: Jurnal Akuntansi dan Keuangan Journal of Oikonomia
Febri Darmayanti, Elmira
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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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 Kreativitas, Modal, Inovasi Dan Pemahaman Akuntansi terhadap Perkembangan Usaha Cahya Ranika, Audry; Zanaria, Yulita; Febri Darmayanti, Elmira
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.v3i2.5956

Abstract

This research aims to analyze Creativity , Capital, Innovation, and Accounting Understanding of the Development of MSME Businesses in the Furniture Industry in Central Metro District. The population in this study was 460 respondents. The sampling technique in this research used several respondent criteria to obtain a sample of 82 respondents. The data in this study used SPSS version 25 with multiple linear regression analysis testing. The results of this research show that creativity, capital, innovation and understanding of accounting have a partial or simultaneous influence on the development of MSME businesses in the furniture industry in Central Metro District.
Analisis Penerapan SAK EMKM Pada Laporan Keuangan Iqfiyansyah, Rizal; Nusantoro, Jawoto; Febri Darmayanti, Elmira
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.v3i2.6655

Abstract

This research aims to complete the preparation of financial reports carried out by DWI PUTRA UMKM Enterprises and to determine the preparation of DWI PUTRA UMKM financial reports using SAK EMKM. The design that will be used for research is descriptive qualitative research in the form of a case study. The results of the research explain that the preparation of financial reports carried out by PD Dwi Putra is not fully in accordance with the financial accounting standards for micro, small and medium entities (SAK EMKM). The company has not prepared Notes to Financial Reports (CaLK). Based on SAK EMKM, MSME financial reports consist of a minimum profit and loss report, financial position report and notes to financial reports. Meanwhile, according to his confession, PD Dwi Putra's measurements were appropriate except that the presentation of the financial statements was not fully in accordance with the relevant provisions contained in SAK EMKM
Pengaruh Financial Knowledge, Financial Awareness, Financial Experience, Pendapatan Dan Financial Technology Terhadap Personal Finansial Planning Generasi Z Di Kota Metro Puspita Sari, Sri; Zanaria, Yulita; 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.v3i3.7313

Abstract

This study aimed to analyze the effect of Financial Knowledge, Financial Awareness, Financial Experience, Income, and Financial Technology on Personal Financial Planning of Generation Z in Metro City. The population in this study were generation Z in Metro city which were in the productive age category, namely 15-28 years old. The sampling technique in this study used purposive sampling technique using the Slovin formula so that a sample of 100 respondents were obtained. The data were analyzed using multiple linear regression analysis methods. The results showed that Financial Knowledge (X1), Financial Awareness (X2), Income (X4), and Financial Technology (X5) affected the Personal Financial Planning of generation Z in Metro City. While Financial Experience (X3) had no effect on Personal Financial Planning Generation Z in Metro city
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.
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
Pengaruh Retribusi Daerah Terhadap Pendapatan Asli Daerah Kota Metro Lyastyla, Lyastyla; Zanaria, Yulita; 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.v3i3.7455

Abstract

This research aims to determine the contribution of regional levies and the level of effectiveness of regional levies in increasing Metro City's original regional income for 2020-2022. The type of research used is verification research. This research uses an explanatory survey research method. The instruments used in this research were interviews and observations. The data analysis carried out is Contribution Analysis and tax growth rate analysis. Contribution analysis is an analytical tool used to find out how much contribution can be made from Regional Distribution to Metro City's original regional income. The research results show that the level of effectiveness of Metro City Regional Distribution collection management during the 2020-2022 period can be said to be effective. The higher the effectiveness ratio, the better the regional distribution collection picture. Average contribution of Regional Distribution to Metro City Regional Original Income for the 2020-2022 period. This figure shows that the contribution of Regional Distribution to Original Regional Income is still not good.
Penerapan Sistem Point Of Sale (Pos) Dalam Pengelolaan Usaha Dagang PT Trio Karya Makmur Geminar Kota Metro Natasa, Agnes; Nusantoro, Jawoto; 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.v3i3.7456

Abstract

This research aims to determine the application of the Point of Sale (Pos) system in the management of the PT Trio Karya Makmur Geminar Metro City trading business. The type of research used is descriptive qualitative research. The instruments used in this research were interviews and observations. Data analysis was carried out using Point of Sale analysis and Management Information System input. The research results show that PT Trio Karya Makmur Geminar Kota Metro has implemented an on-line POS system. This means that every time a sales transaction occurs, it will immediately affect all data in the store. The POS system at PT Trio Karya Makmur Geminar Kota Metro is generally good. This is shown by the compatibility between the POS system in the shop and the theory regarding the POS system. In the Deposit Details and Cashier's Proof of Deposit documents, no printed serial numbers were found. Therefore, recommendations for improvements to these two documents were made.
Sistem Pengembangan Deteksi Kamera Berbasis Artificial Intelligence (AI) dalam Toko Ritel Puji Astuti, Fitria Dewi; Nusantoro, Jawoto; Febri Darmayanti, Elmira
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.v4i1.8384

Abstract

This research was carried out with the aim of introducing an artificial intelligence-based camera detection system to increase the optimization of retail store inventory. By utilizing computer vision recognition technology to manage and increase inventory efficiency. In this research, the Yolo v5 model will be used. You Only Look Once (Yolo), while the type of data used is secondary data obtained from dataset collection sites, namely Kaggle and Roboflow. The results of this research create the latest solutions to help retail stores adapt to increasingly fierce competition and provide better service to customers. The research concludes that real-time stock monitoring provides store management with instant information about product availability, enabling quick decision making and more effective responses
Analisis Perhitungan Biaya Produksi Menggunakan Metode Full Costing Sebagai Dasar Penentuan Harga Jual Produk Ammi Nadira, Daffa Aqila; Nusantoro, Jawoto; Febri Darmayanti, Elmira
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.v4i1.8389

Abstract

This research aims to analyze the calculation of production costs using the full costing method as a basis for determining product selling prices at the "Kaya Rasa" Fish Crackers Factory in Tunggal Warga Village, Banjar Agung District, Tulang Bawang Regency. The research method used is a descriptive method with a qualitative approach. The object of this research is the "Rich Taste" Fish Crackers Factory. The type of data in this research is qualitative data and the data source in this research is primary data. Data collection techniques in this research are observation, interviews and documentation. This research uses the full costing method so that production cost information becomes more accurate. The results of the research show that calculating production costs using the full costing method produces higher and more detailed prices than the method applied by the "Kaya Rasa" Fish Crackers Factory, so that the full costing method can be used as a basis for determining competitive selling prices and generating optimal profits.
Co-Authors Agustina, Rizka Amelia Putri, Intan Ammi Nadira, Daffa Aqila Anjelina, Kadek Cahya Ranika, Audry Danu Harianto, Hasyim Hidayatullah, Farid Iqfiyansyah, Rizal Jawoto Nusantoro Klara Sinta, Shela Lyastyla, Lyastyla Marlena Sari , Devi Ayu Meliyanti, Devi Mutiara Santika, Desta Natasa, Agnes Nedi Hendri, Nedi Padwa Sari, Gustin Puji Astuti, Fitria Dewi Puspita Sari, Sri Rina Anggraeni, Rina Roisah Putri, Aulia Saputra, Anggara Septiani, Ana Septiani, Siti Syah Husin, Leoni Safira Yulita Zanaria, Yulita