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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 Penetapan Harga Jual Menggunakan Metode Cost Plus Pricing dengan Pendekatan Full Costing Amelia Putri, Intan; 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.v4i3.10407

Abstract

This study aims to determine the pricing method used and to determine the differences in production cost calculations according to Bhista Bakery MSMEs with production cost calculations using the CostPlus Pricing method with a Full Costing Approach. The method used in this study is descriptive with a qualitative approach. Data collection techniques used in this study are observation, interviews, and documentation. Data analysis techniques used include calculating production costs, calculating selling prices, and decision making. The results of this study indicate that there are differences between the calculation of production costs and selling price determination according to Bhista Bakery MSMEs with calculations using the CostPlus Pricing method with a Full Costing approach. In determining the selling price of its products, Bhista Bakery MSMEs lower than using the CostPlus Pricing method with a Full Costing Approach
Analisis Pembiayaan Modal Usaha, Manajemen Keuangan, dan Pendampingan Usaha pada Pengembangan Usaha Nasabah Bank BTPN Syariah Yuliana, Anggun; Febri Darmayanti, Elmira; Kurniawan, Angga
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i1.11113

Abstract

This study aims to analyze the role of working capital financing, financial management, and business assistance in the business development of BTPN Syariah Bank customers in Way Jepara, East Lampung. This research employed a qualitative descriptive method. The population consisted of 200 active customers, and a sample of 67 respondents was determined using the Slovin formula with a 10% margin of error. Data collection techniques included observation, interviews, questionnaires, and documentation. Data analysis followed the Miles and Huberman model: data reduction, data display, and conclusion drawing. The results indicate that working capital financing, financial management, and business assistance contribute positively to the business development of customers, particularly in increasing income, financial independence, and sustainable business growth.
Analisis Harga Jual pada Pendapatan Petani Kopi Sari Febriani, Sintia Sahna; Nusantoro, Jawoto; Febri Darmayanti, Elmira
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i1.11134

Abstract

This study is research that uses qualitative apporach with a qualitative descriptive method that aims to analyze selling prices, other factors and strategies that can increase the income of coffee farmers in Bonglai Village, Banjit District, Way Kanan Regency. The population in this study is 697 respondents. The sampling technique in this study uses the slovin formula and sets the significance level at 10% so that a sample of 87 respondents is obtained. Data analysis is carried out through several stages, namely data processing which includes data reduction, data presentation, and verification. To test the validity of the data, several methods are used, including credibility tests, dependency tests, transferability tests, and confirmability tests. The analysis tool used is the Guttman scale. The results of this study show that selling prices, and other factors such as production and climate change as well as land productivity strategies and processing technology have a great impact on the income level of coffee farmers in Bonglai Village, Banjit District, Way Kanan Regency.
Analisis Kinerja Keuangan dengan Pendekatan FVA (Financial Value Added) Kholifah, Siti; Nusantoro, Jawoto; Febri Darmayanti, Elmira
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i1.11157

Abstract

institutions listed on the Indonesia Stock Exchange based on liquidity, solvency, profitability, and Financial Value Added (FVA). This study uses purposive sampling with specific criteria, resulting in four Sharia banks selected as samples. The results show that the financial performance analysis of Sharia banks listed on the Indonesia Stock Exchange based on liquidity varies during the 2021–2024 period. Based on solvency, the financial performance of the four sampled Sharia banks is categorized as very healthy. Profitability analysis shows varied results. Meanwhile, based on FVA, Bank Syariah Indonesia and Bank BTPN Syariah show positive FVA values throughout the study period, indicating good financial performance. Conversely, Bank Panin Dubai Syariah in 2021 and Bank Aladin Syariah Tbk in 2022 and 2023 exhibit negative FVA values, indicating poor financial performance.
Analisis Pengelolaan, Pengawasan dan Retribusi Parkir dalam Meningkatkan PAD Pertiwi, Pertiwi; Febri Darmayanti, Elmira; Septiani, Ana
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i1.11166

Abstract

This research aims to analyze parking fees in increasing the Local Revenue (PAD) of Metro City, as well as to identify the obstacles in its management. This research uses a qualitative method with a descriptive approach. The Metro City Government manages 53 roadside parking points and 101 special parking points. However, the management of parking fees is not yet optimal due to obstacles such as discrepancies in the names of parking attendants and the low public awareness of paying these fees. The efforts made by the government to optimize parking fee revenue include strengthening collection regulations, but supervision remains limited. Parking fees make a significant contribution to the PAD of Metro City, but there is a need for improvement in the aspects of supervision and law enforcement so that the revenue potential can be maximized. Therefore, it is important for the local government to improve the parking fee management system and raise public awareness regarding the obligation to pay these fees
Co-Authors Agustina, Rizka Amelia Putri, Intan Ammi Nadira, Daffa Aqila Angga Kurniawan 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 Pertiwi Pertiwi Puji Astuti, Fitria Dewi Puspita Sari, Sri Rina Anggraeni, Rina Roisah Putri, Aulia Saputra, Anggara Sari Febriani, Sintia Sahna Septiani, Ana Septiani, Siti SITI KHOLIFAH Syah Husin, Leoni Safira Yuliana, Anggun Yulita Zanaria, Yulita