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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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Analisis Faktor-Faktor Yang Dapat Meningkatkan Pendapatan Petani Kopi Klara Sinta, Shela; 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.v4i1.8461

Abstract

This study is research that uses a qualitative approach with qualitative descriptive methods, aiming to analyze factors that have the potential to increase the income of coffee farmers in Kubuliku Jaya Village, Batu Ketulis District, West Lampung Regency. The population that was the subject of this research was 633 respondents, with a sample of 86 respondents using the Slovin formula with a significance level of 10%. The data analysis process includes data reduction, data presentation and verification stages, as well as testing the validity of the data through credibility tests, dependability tests, transferability tests and confirmability tests. The data analysis tool used is the Guttmann scale. The research results show that factors such as processing technology, production yields, land productivity, and climate change have a significant impact on the income of coffee farmers in Kubuliku Jaya Village, Batu Ketulis District, West Lampung Regency.
Pengaruh Literasi Akuntansi dan Academic Self Efficacy terhadap Academic Fraud di Kalangan Mahasiswa Mutiara Santika, Desta; 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.v4i1.8516

Abstract

This research was conducted with the aim of to see whether or not there is an effect of accounting literacy and academic self-efficacy on academic fraud among undergraduate students. Accounting University of Muhammadiyah Metro. Researchers use the quantitative method as the type of research. In this study using primary data obtained through questionnaires. data obtained through questionnaires. The population used in this study amounted to 279 students then the sampling technique for this study was minimized using the formula slovin formula and get a total sample size of 165 respondents. All data on This research was processed using the help of the IBM SPSS 26 program. The results of the research that has been conducted show that Accounting Literacy has an effect on Academic Fraud. on Academic Fraud, Academic Self Efficacy affects Academic Fraud, and Academic Self Efficacy affects Academic Fraud. on Academic Fraud, and Accounting Literacy and Academic Self Efficacy together affect Academic Fraud Among Undergraduate Accounting Students at the University of Muhammadiyah Metro. Muhammadiyah Metro
Pengaruh ESG dan Ukuran Perusahaan terhadap Retention Ratio Industri Logam di BEI 2021-2022 Septiani, Siti; Nusantoro, Jawoto; Febri Darmayanti, Elmira
Oikonomia Vol 3 No 1 (2025): March
Publisher : Edu Partner Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69747/oikonomia.v3i1.96

Abstract

Penelitian ini merupakan penelitian kuantitatif dengan metode deskriptif kuantitatif yang bertujuan untuk memberikan bukti  secara empiris pengaruh Environmental, Social And Governance (Esg) Dan Ukuran Perusahaan Terhadap Retention Ratio. Populasi pada penelitian ini dilakukan pada perusahaan high profile sub sektor industri logam yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2021-2022. Penentuan sampel menggunakan metode purposive sampling sehingga didapat sebanyak 13 perusahaan, dengan memperoleh jumlah observasi sebanyak 26. Metode pengujian dalam penelitian ini menggunakan analisis data panel. Hasil Penelitian menunjukkan bahwa Environmental, Social and Governance (ESG) berpengaruh terhadap Retention Ratio, Artinya, semakin tinggi tingkat Environmental, Social and Governance yang dilakukan perusahaan maka semakin tinggi pengaruh nya terhadap Retention Ratio. Ukuran Perusahaan berpengaruh terhadap Retention Ratio, artinya terdapat hubungan antara Ukuran Perusahaan dan Retention Ratio. Oleh karena itu, jika Ukuran Perusahaan semakin besar, maka tingkat Retention Ratio perusahaan juga semakin besar. Environmental, Social and Governance (ESG) dan Ukuran Perusahaan secra simultan berpengaruh terhadap Retention Ratio. Hal ini berarti Kedua dari variabel indepeden mempengaruhi variabel depeden yaitu Retention Ratio.  This research is a quantitative study with a quantitative descriptive method aimed at providing empirical evidence of the influence of Environmental, Social, and Governance (ESG) and Company Size on Retention Ratio. The population in this study was conducted on high-profile companies in the metal industry sub-sector listed on the Indonesia Stock Exchange (IDX) in the years 2021-2022. Sample determination was done using purposive sampling method, resulting in 13 companies, with a total of 26 observations. The testing method in this research used panel data analysis. The results of the research indicate that Environmental, Social, and Governance (ESG) have an influence on Retention Ratio, meaning that the higher the level of Environmental, Social, and Governance practices conducted by the company, the higher its influence on Retention Ratio. Company Size also influences Retention Ratio, meaning there is a relationship between Company Size and Retention Ratio. Therefore, if the Company Size increases, the level of Retention Ratio of the company also increases. Environmental, Social, and Governance (ESG) and Company Size simultaneously influence Retention Ratio. This means that both independent variables affect the dependent variable, which is Retention Ratio.
Analisis Penetapan Harga Jasa Make Up Artist (MUA) Menggunakan Metode Cost Plus Pricing dan Metode Going Rate Pricing Anggraeni, Rina; Nusantoro, Jawoto; Febri Darmayanti, Elmira
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.v4i2.10335

Abstract

This research aims to analyze the pricing of Make UpArtist (MUA) service at Erika Wedding Gallery Metro using two pricing methods, namely Cost plus pricing and Going Rate Pricing. the Cost Plus Priicng method involves adding a markup to the total production costs to determine the selling price, while the Going Rate Pricing method sets prices based on the rates prevailing in the market. The research uses a case study approach to understand how each method can be applied and its impact on pricing. Data was collected through in-depth interviews as well as analysis of operational cost. The research results show that the Cost plus pricing method provides a more stable and predictable price structure, while the Going Rate Pricing method is more responsive to market dynamics and competition, that optimizing strategy competitive and sustainable service prices
Analisis Pengendalian Persediaan Menggunakan Metode Economic Order Quantity (EOQ) Guna Optimalisasi Persediaan Bahan Baku Agustina, Rizka; Nusantoro, Jawoto; Febri Darmayanti, Elmira
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.v4i2.10341

Abstract

This research aims to analyze inventory using the economic order quantity method in order to optimize the supply of soybean raw materials at the Tempe Bd 6 Industrial House, Kec.Trimurjo. The research method used is a quantitative descriptive method. The object of this research is Tempe Industrial House Bd 6. The types of data in this research are quantitative data and qualitative data, while the data sources used in this research are primary data and secondary data. The data collection techniques used are observation, interviews/interviews and documentation. The research uses the economic order quantity (EOQ) method to optimize raw material supplies. The results of this research show that the economic order quantity method is more optimal in controlling raw material supplies compared to the conventional method applied by Rumah Industri Tempe Bd 6, so that inventory control using the economic order quantity method can reduce ordering costs and storage costs and minimize the occurrence of stock outs.
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.
Analisis Perhitungan Harga Pokok Pesanan Dalam Menentukan Harga Jual Di Sumber Katon 2, Seputih Surabaya Marlena Sari , Devi Ayu; Nusantoro, Jawoto; Febri Darmayanti, Elmira
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.v4i2.10353

Abstract

The primary objective of this study is to evaluate the effectiveness of the company's method for determining product selling prices, focusing on identifying and analyzing costs involved in the production process. The methodology employed involved data collection through interviews and direct observation of the company's production process. The analysis included the costs of raw materials, labor, and overhead, as well as how these costs impact the job order cost. The findings revealed that the current job order cost calculation is not entirely accurate, resulting in suboptimal selling prices. This study recommends improvements in the production costing and pricing system, including the use of more systematic calculation methods and the consideration of market factors and profit margins. By implementing these recommendations, the company is expected to be able to set more competitive selling prices and increase its profitability.
Analisis Penentuan Harga Jual Produk dengan Pendekatan Biaya Produksi Pada UMKM Pabrik Tahu Sarimun Danu Harianto, Hasyim; Nusantoro, Jawoto; Febri Darmayanti, Elmira
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.v4i3.10377

Abstract

This research aims to determine the calculation of tofu production costs and analyze the calculation of production costs in determining the selling price of tofu products using the product cost method. The research method used is a quantitative approach. The population in this research is the accounting journal at the tofu factory or company. The instrument in this research uses data from the factory and the results of interviews conducted with the factory owner. Data analysis in this research uses MS Excel with calculations based on the product cost method. The results of the research show that the calculation of the cost of production carried out by UMKM Tahu Bapak Sarimun still uses a simple method
Pengaruh Akuntabilitas Pengelolaan Dana Desa, Kompetensi Aparat Desa, Pengendalian Internal, Dan Sistem Informasi Akuntansi Berbasis SISKEUDES terhadap Kepercayaan Masyarakat Meliyanti, Devi; Febri Darmayanti, Elmira; Septiani, Ana
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.v4i3.10391

Abstract

This study aims to analyze the effect of village fund management accountability, village apparatus competence, internal control, and Siskeudes-based accounting information system on public trust. This study used a quantitative approach with multiple linear regression methods and was processed using spss. The sample in this study was 117 residents of Bulu Sari Village who were taken using cluster sampling techniques. The results of the study indicate that partially, accountability in village fund management, internal control, and Siskeudes-based information systems have a significant effect on public trust, while the competence of village officials does not have a significant effect. Simultaneously, the four variables have a significant effect on public trust in the village government.
Implementasi Model Pendekatan Machine Learning untuk Deteksi Fraud pada Transaksi Pembayaran Digital Paper.Id Syah Husin, Leoni Safira; Febri Darmayanti, Elmira; Nusantoro, Jawoto
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.v4i3.10396

Abstract

This study aims to apply a machine learning approach in detecting fraud in digital payment transactions in the Paper.id platform. The study was conducted using the Research and Development (R&D) method with the Cross-Industry Standard Process for Data Mining (CRISP DM) development model, which consists of six main stages, namely business understanding, data understanding, data preparation, modeling, evaluation, and implementation. The analysis process involves data exploration, feature engineering, and the application of anomaly detection techniques and network analysis. The results of the study show that the application of the machine learning approach is significantly able to identify suspicious transaction patterns such as collusion between users, misuse of promotions, and other unusual transactions. The implementation of this system is expected to improve the accuracy of fraud detection, efficiency of transaction data processing, and strengthen data security and user trust in the Paper.id platform.
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