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All Journal DERIVATIF Akuisisi : Jurnal Akuntansi Journal On Teacher Education (Jote) Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Jurnal Akuntansi AKTIVA Jurnal Manajemen DIVERSIFIKASI Expensive: Jurnal Akuntansi dan Keuangan
Septiani, Ana
Universitas Muhammadiyah Metro
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Mathematics Physics Social Sciences Other

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Pengaruh Modal Usaha, Luas Usaha Dan Profesionalisme Sumber Daya Manusia Terhadap Pendapatan Toko Kebutuhan Primer Pasar Pekalongan Lampung Timur Fera Laras Hati; Yulita Zanaria; Ana Septiani
Jurnal Akuntansi AKTIVA Vol. 4 No. 1 (2023): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v4i1.3613

Abstract

This study aims to determine the effect of business capital, business size and professionalism of human resources on the income of primary needs stores in Pekalongan market, East Lampung. Data obtained from observations and questionnaires. The population of this study were shops in Pekalongan Market, East Lampung, namely 50 samples of shops consisting of 20 large shops and 30 small shops. The analysis technique used is multiple linear regression analysis. The results of the analysis are then analyzed with the classical assumption test and the F test. The results of this study indicate that business capital, business area and human resource professionalism have a significant effect on the income of primary needs stores in Pekalongan market, East Lampung.
PENGARUH MOTIVASI, PERTIMBANGAN PASAR KERJA, FAKTOR SOSIAL EKONOMI, DAN PERSEPSI MAHASISWA AKUNTANSI TENTANG PAJAK TERHADAP MINAT PEMILIHAN KARIR SEBAGAI KONSULTAN PAJAK: Studi Kasus pada Mahasiswa Akuntansi Universitas Muhammadiyah Metro Bekti Kurniasari; Suyanto Suyanto; Kuncoro Budi Riyanto; Ana Septiani
Jurnal Akuntansi AKTIVA Vol. 4 No. 2 (2023): OKTOBER
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v4i2.4965

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh motivasi, pertimbangan pasar kerja, faktor sosial ekonomi, dan persepsi mahasiswa akuntansi tentang pajak terhadap minat pemilihan karir sebagai konsultan pajak. Penelitian ini menggunakan metode kuantitatif. Objek penelitian ini adalah mahasiswa akuntansi strata 1 di Universitas Muhammadiyah Metro. Teknik pengumpulan data adalah dengan menyebar kuisioner. Teknik pengambilan sampel menggunakan purposive sampling. Teknik analisis data pada penelitian ini menggunakan statistik deskriptif, uji persyaratan instrumen, uji asumsi klasik, dan uji hipotesis. Data pada penelitian ini diolah menggunakan SPSS versi 20. Hasil penelitian ini menunjukan bahwa: 1) motivasi berpengaruh terhadap minat pemilihan karir sebagai konsultan pajak, 2) pertimbangan pasar kerja berpengaruh terhadap minat pemilihan karir sebagai konsultan pajak, 3) sosial ekonomi berpengaruh terhadap minat pemilihan karir sebagai konsultan pajak, 4) persepsi mahasiswa berpengaruh terhadap minat pemilihan karir sebagai konsultan pajak, 5) motivasi, pertimbangan pasar kerja, sosial ekonomi, dan persepsi mahasiswa berpengaruh secara simultan terhadap minat pemilihan karir sebagai konsultan pajak.
PENGARUH LITERASI KEUANGAN, INKLUSI KEUANGAN, DAN E-COMMERCE TERHADAP KINERJA UMKM (STUDI PADA BIDANG PERDAGANGAN KULINER DI KELURAHAN IRINGMULYO KOTA METRO) Zanaria, Yulita; Septiani, Ana; Sari, Eka Yunita
Derivatif : Jurnal Manajemen Vol 17, No 2 (2023): November
Publisher : Universitas Muhammadiyah Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jm.v17i2.1856

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Literasi Keuangan 1; Inklusi Keuangan 2; dan E-Commerce 3; Terhadap Kinerja UMKM 4; Bidang Perdagangan Kuliner di Keluarahan Iringmulyo Kota Metro. Penelitian ini menggunakan pendekatan kuantitatif. Populasi pada penelitian ini sebanyak 70 responden. Metode pengambilan sampel yang digunakan adalah convenience sampling. Data yang digunakan adalah data hasil penyebaran kuesioner, datatersebut diolah dengan software SPSS versi 26. Hasil penelitian ini menunjukan bahwa literasi keuangan berpengaruh positif dan signifikan terhadap kinerja UMKM, inklusi keuangan berpengaruh positif dan signifikan terhadap kinerja UMKM, e-commerce berpengaruh positif dan signifikan terhadap kinerja UMKM serta literasi keuangan, inklusi keuangan dan e-commerce berpengaruh secara stimultan terhadap kinerja UMKM bidang perdagangan kuliner di Kelurahan Iringmulyo Kota Metro..Kata kunci: literasi Keuangan; Inklusi Keuangan; E-commerce; Kinerja UMKM
Pengaruh Alokasi Dana Desa, Kebijakan Desa Dan Kelembagaan Desa Terhadap Kesejahteraan Masyarakat Di Desa Goras Jaya Kabupaten Lampung Tengah Ningrum, Sulis Mela; Septiani, Ana
Jurnal Manajemen DIVERSIFIKASI Vol. 2 No. 1 (2022)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/diversifikasi.v2i1.1039

Abstract

ABSTRAK Tujuan penelitian ini adalah Untuk mengetahui besarnya pengaruh alokasi dana desa terhadap kesejahteraan masyarakat di Desa Goras Jaya Kabupaten Lampung Tengah. Untuk mengetahui besarnya pengaruh kebijakan desa terhadap kesejahteraan masyarakat di Desa Goras Jaya Kabupaten Lampung Tengah. Untuk mengetahui besarnya pengaruh kelembagaan desa terhadap kesejahteraan masyarakat di Desa Goras Jaya Kabupaten Lampung Tengah. Untuk mengetahui besarnya pengaruh alokasi dana desa, kebijakan desa, dan kelembagaan desa terhadap kesejahteraan masyarakat di Desa Goras Jaya Kabupaten Lampung Tengah. Penelitian ini menggunakan penelitian kuantitatif. Penelitian di lakukan di Desa Goras Jaya dengan jumlah sampel 87 orang responden. Pengambilan sampel menggunakan proporsional randaom sampling, dan teknik pengambilan data dengan menggunakan kuisioner. Teknik analisis data dengan menggunakan analisis regresi berganda menggunakan bantuan aplikasi SPSS Versi 20. Hasil penelitian menyimpulkan terdapat pengaruh yang positif dan signifikan alokasi dana desa terhadap kesejahteraan masyarakat di desa Goras Jaya Lampung Tengah. terdapat pengaruh yang positif dan signifikan kebijakan desa terhadap kesejahteraan masyarakat di desa Goras Jaya Lampung Tengah. Terdapat pengaruh yang positif dan signifikan kelembagaan desa terhadap kesejahteraan masyarakat di desa Goras Jaya Lampung Tengah. Terdapat pengaruh yang positif dan signifikan alokasi dana desa, kebijakan desa, dan kelembagaan desa terhadap kesejahteraan masyarakat di desa Goras Jaya Lampung Tengah..Kata Kunci: Alokasi Dana Desa, Kebijakan Desa, Kelembagaan Desa, Kesejahteraan Masyarakat
Pengaruh Konflik Kerja, Dan Beban Kerja Terhadap Kinerja Karyawan PT. PLN (Persero) UP3 Kota Metro Lelawati, Nina; Septiani, Ana; Kurniawan, Irvan
Jurnal Manajemen DIVERSIFIKASI Vol. 3 No. 2 (2023): Juni
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/diversifikasi.v3i2.2590

Abstract

This study aims to analyze the effect of work conflict, workload on employee performance.This type of research is a quantitative study with a population of 63 employees registered atPT. Pln (Persero) Up3 Metro City, only 54 samples used were in accordance withpredetermined criteria. The data used is secondary data distribution of questionnaires in theform of a list of questions with several alternative answers for respondents. The statisticaltest used to test the hypothesis was multiple linear regression analysis and was tested usingthe statistical packages for the social science (SPSS) version 26 program. Based on theresults of statistical tests indicate that Work Conflict, Workload has a positive and significanteffect on employee performance.
Analisis Diversifikasi Dan Ukuran Perusahaan Terhadap Return Pada PT. Lampung Distribusindo Raya Tbk Lampung Selatan Septiani, Ana; Lelawati, Nina; Angelina, Dyas
Jurnal Manajemen DIVERSIFIKASI Vol. 3 No. 4 (2023): Desember
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/diversifikasi.v3i4.2742

Abstract

This study aims to determine the effect of diversification and firm size on returns at PTLampung Distributionsindo Raya TBK South Lampung. This research is quantitative, wherequantitative research is research that uses data types that can be measured or calculateddirectly through the measurement of research variables using numbers. The analyticaltechnique used in this study is a path analysis technique. The results show that diversificationhas a positive and significant effect on stock returns, which means that if the company ismore diversified, the stock returns will increase. The size of the company has a positive andsignificant effect on stock returns, which indicates that the higher the size of the company, thehigher the stock returns
Pengaruh Kompensasi Finansial Dan Kompensasi Nonfinansial Terhadap Kinerja Pegawai SAMSAT Pesisir Barat Lampung Ana Septiani; Kuncoro Budi Riyanto; Eko Aprinato
Jurnal Manajemen DIVERSIFIKASI Vol. 4 No. 3 (2024): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/diversifikasi.v4i3.3752

Abstract

This study aims to determine whether non-financial compensation and financialcompensation have a partial or simultaneous influence on the performance of employees atthe West Coast Samsat Office. The research method uses a quantitative approach throughobservation and distribution of questionnaires and is processed with the SPSS version 25program. The sampling technique uses saturated sampling with sample calculations obtainedby 32 representative employees in filling out the questionnaire. The analysis tool usesmultiple regression with partial (t) and simultaneous (f) test decisions. The results of thestudy prove that non-financial compensation has an effect on employee performance, whilefinancial compensation has no effect on employee performance. Simultaneously both have aninfluence in improving employee performance.
Pengaruh Orientasi Kewirausahaan Dan Orientasi Pasar Terhadap Kinerja Usaha UMKM Kuliner (Studi Pada UMKM Kuliner Di Wilayah Iringmulyo Kota Metro) Jati Imantoro; Ana Septiani; Indah Puspita Sari
Jurnal Manajemen DIVERSIFIKASI Vol. 4 No. 3 (2024): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/diversifikasi.v4i3.3869

Abstract

To find out whether market orientation affects business performance. To find out whether entrepreneurial orientation and market orientation affectbusiness performance. The sample of this study was culinary MSME actors in the Iring Mulyo Area of Metro City as many as 70 respondents. Data collection using questionnaires, and data analysis using validity test, reliability test, normality test, linearity test, homogeneity test, multiple linear regression analysis, t test, f test, determination r2 test, and Statistical Hypothesis using the program (SPSS). The results showed that there is a positive influence of Entrepreneurship orientation on business performance, there is a positive influence of market orientation on business performance, and there is a positive influence of Entrepreneurship orientation and market orientation on business performance.
Analisis Perhitungan Harga Pokok Penjualan Dan Penentuan Harga Jual Produk Menggunkan Metode Cost Plus Pricing (Studi Kasus Pada Usah Home Industri Bahan Bangunan Pilar Jaya Di Sukadana Lampung Timur) Ambarwati, Retno; Nusantoro, Jawoto; Septiani, Ana
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i1.3701

Abstract

This study aims to analyze the calculation of cost of goods sold and determination of product selling prices using the cost plus pricing method in the Pilar Jaya building materials home industry business in Sukadana, East Lampung. This research uses a descriptive method with a qualitative approach. The results showed that there were differences in the results of the analysis of the calculation of cost of goods sold using the activity-based costing method and the determination of selling prices using the cost plus pricing method with the calculation of cost of goods sold and determining selling prices according to the company. Based on the results of the analysis and calculations that have been carried out, it can be concluded that the calculation of cost of goods sold using the activity-based costing method in the Pilar Jaya home industry obtained a result of Rp 57,283,362.97. This result is lower than the calculation of cost of goods sold according to the company. While the calculation of determining the selling price using the cost plus pricing method in the Pilar Jaya home industry obtained a pilar price of IDR 296,305, a lisplang price of IDR 144,956, a roster price of IDR 11,057, and a buis beton price of IDR 145,087. The selling price using the cost plus pricing method is lower than the selling price according to the company.
Analisis Biaya Produksi (Cost Of Production) Dalam Menentukan Harga Jual Menggunakan Metode Full Costing Suci, Desi Permoni; Nusantoro, Jawoto; Septiani, Ana
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 2 (2023): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i2.4466

Abstract

This study aims to determine the difference in the calculation of production costs according to mushroom production with the calculation of production costs using the full costing method. And to find out the selling price of production according to straw mushroom production and according to the full costing method. The research method used in this research is qualitative research. The research results show that there is a price difference, namely by using the full costing method, the price obtained is greater than the cost of production obtained according to business processor estimates. This is because the classification and collection carried out by business processors does not take into account all costs sacrificed. because the calculations made by business processors are not correct in imposing factory overhead costs on each product
Co-Authors Agus Wibowo Al Amin, Muhammad Ridho Amanda, Desma Amelia Andika Cahya Wicaksana Angelina, Dyas Angga Kurniawan Aurely, Sekar Hardya Bekti Kurniasari Dea Prastika, Merri Editya, Dimas Bagus Eko Aprinato Fabella Budi , Ajeng Febri Darmayanti, Elmira Fera Laras Hati Fitriani Fitriani Fuadi, Slamet Indah Puspita Sari Irvan Kurniawan, Irvan Jati Imantoro Jawoto Nusantoro Jawoto Nusantoro Jawoto Nusantoro Kuncoro Budi Riyanto Kuncoro Budi Riyanto Lelawati, Nina Lutviana, Yusri M Aryant Wahyu Pratama Meliyanti, Devi MUDAIM MUDAIM, MUDAIM Muhammad Ridho Al Amin Necy Yunitasari Nedi Hendri Nedi Hendri, Nedi Ningrum, Sulis Mela Nurul Kolisoh, Siti Palupi, Pratiwi Esti Prastiwi, Riza Eka Pratama, M Aryant Wahyu Pratiwi Esti Palupi Retno Ambarwati Retno Setyaningsih Retno Setyaningsih Riza Eka Prastiwi Santia, Tati SARI, EKA YUNITA Slamet Tedy Siswoyo Sri Retnaning Rahayu, Sri Retnaning Suci, Desi Permoni Suryani Suryani Susanti, Ratih Mega Suyanto Suyanto Tati Santia Yashinta, Fadilah Yeni Kurniawati, Yeni Yolanda, Jenny Yulita Zanaria, Yulita