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All Journal DERIVATIF Akuisisi : Jurnal Akuntansi Majalah Farmaseutik Journal On Teacher Education (Jote) Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Jurnal Akuntansi AKTIVA Jurnal Manajemen DIVERSIFIKASI J-KIP (Jurnal Keguruan dan Ilmu Pendidikan) Expensive: Jurnal Akuntansi dan Keuangan Jurnal Indonesia Sehat (JURINSE) U-Teach: Journal of Young Physics Education Teacher Ruang Pengabdian: Jurnal Pengabdian kepada Masyarakat
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 Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Mathematics Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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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
Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Mengikuti Pendidikan Profesi Akuntansi Aurely, Sekar Hardya; Hendri, Nedi; Septiani, Ana
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.v3i1.5378

Abstract

This study aims to analyze Quality Motivation Career Motivation , Economic Motivation , Degree Motivation , USAP Motivation , Educational Cost Motivation , Educational Duration Motivation , Social Motivation , and Gender Motivation on Student Interest in PPA. The population in this study were 144 respondents. The sample in this study was obtained as many as 108 respondents. The data in this study used SPSS version 25 with multiple linear regression analysis testing. The results of this study indicate that quality motivation, career motivation, economic motivation, degree motivation, USAP motivation, tuition fee motivation, length of education motivation, social motivation, and gender motivation have a partial or simultaneous effect on student interest in participating in PPA on Undergraduate Accounting Study Program Students, Faculty of Economics and Business, Muhammadiyah Metro University.
Analisis Faktor-Faktor Kinerja Keuangan Perusahaan Kurniawati, Yeni; Hendri, Nedi; Septiani, Ana
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.v3i1.5617

Abstract

This study aims to determine the financial performance of food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2018–2021 period. The type of research used is qualitative analysis and uses descriptive research techniques. Data collection uses secondary data obtained from audited financial reports. The population and sample used purposive sampling, with a sample size of 20 companies. The results of the study can be concluded to show that the capital structure as measured by the debt-to-equity ratio (DER) and leverage as measured by the debt-to-asset ratio (DAR) are fairly good financial performers. Meanwhile, sales growth for financial performance is less good or less efficient.
Pengembangan Media Pembelajaran EBOP (Explosions Box of Physics) untuk Meningkatkan Minat Belajar Siswa Ana Septiani Mutiah; Arini Rosa Sinensis; Siti Anisatur Rofiqah
U-Teach: Journal Education of Young Physics Teacher Vol. 3 No. 2 (2022): Desember Edition
Publisher : Pendidikan Fisika Universitas Nurul Huda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30599/uteach.v3i2.180

Abstract

The aims of this study were: 1) to develop and produce EBOP (Explosions Box of Physics) media to increase students' interest in learning about Free Falling in Class X High School; 2) Knowing the feasibility of EBOP (Explosions Box of Physics) media to increase students' interest in Free Falling in Class X High School. This research is a Research and Development (R&D) with the ADDIE development model (analyze, design, development, implementation, and evaluation). The subjects of this study were two media expert validators and 2 material expert validators as well as 34 students in class X IPA 2 for the 2021/2022 academic year. The technique of collecting data uses assessment sheets of media experts and material experts as well as student learning interest questionnaires. The results of this study indicate that: 1) EBOP (Explosions Box of Physics) learning media is suitable for use in free fall learning, the validation value obtained from media experts is 0.88 in the high category and the validation value obtained from material experts is 0. 85 high validation categories; 2) The results of increasing student interest in learning use the N-Gain formula with a value of 0.32 which indicates the medium category.
Pengaruh Pemahaman Akuntansi Perpajakan Terhadap Hasil Belajar Mahasiswa Jurusan Akuntansi Universitas Muhammadiyah Metro Dengan Motivasi Belajar Sebagai Variabel Moderasi Yashinta, Fadilah; Zanaria, Yulita; Septiani, Ana
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.v3i3.7320

Abstract

This research aims to determine the effect of understanding tax accounting on the learning outcomes of students majoring in accounting at Muhammadiyah Metro University with learning motivation as a moderating variable. The type of research used is quantitative research with a descriptive approach. The instrument used in this research is a questionnaire. Data analysis was carried out namely Moderated Regression Analysis (MRA). The research results show that Understanding Tax Accounting influences the learning outcomes of Accounting Department Students at Muhammadiyah Metro University. Learning motivation moderates the relationship between Understanding Tax Accounting and learning outcomes for students majoring in Accounting, Muhammadiyah Metro University
Pengaruh Produk Tabungan Dan Kualitas Pelayanan Terhadap Keputusan Menabung Nasabah Di Koperasi Kredit Bunga Tanjung Cabang Sendang Agung Lampung Tengah Lutviana, Yusri; Hendri, Nedi; Septiani, Ana
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.v3i3.7328

Abstract

This research aims to find out how much influence savings products and service quality have on the decision to save at the Tanjung Bunga Credit cooperative, Sendang Agung Branch, Central Lampung. This research method is quantitative research with a population of 250 customers with a sample taken of 73 respondents as customers of the cooperative. The data collection technique uses a questionnaire as primary data and secondary data obtained from the cooperative office. The results of the research show that savings products influence customers' savings decisions at the Bunga Tanjung Credit Cooperative, Sendang Agung Branch, Central Lampung, service quality influences customers' savings decisions at the Bunga Tanjung Credit Cooperative, Sendang Agung Branch, Central Lampung, and savings products and service quality simultaneously have no influence. on customers' savings decisions at the Bunga Tanjung Credit Cooperative, Sendang Agung, Central Lampung Branch.
Analisis Kelayakan Usaha Kusen Beton, Roster Beton dan Kusen Beton Fabella Budi , Ajeng; Nusantoro, Jawoto; Septiani, Ana
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.v4i1.8518

Abstract

This study aims to determine the business of concrete frames, concrete breezeblocks, and signpost lists of Donomulyo Bumi Agung Village East Lampung in terms of legal aspects, market and marketing aspects, technical and technological aspects, environmental aspects, HR aspects and financial aspects analyzed by Payback Period (PP), Net Present Value (NPV), Break Event Point (BEP), Average Rate of Return methods. The existence of concrete frames, concrete breezeblocks and signpost lists is needed for building construction. The use of concrete materials will make the building stronger and greatly beautify the building.
ANALISIS HARGA POKOK PRODUKSI BERDASARKAN METODE FULL COSTING PADA UMKM KERIPIK PISANG KEPOK DWI PUTRA DI MURNI JAYA TULANG BAWANG BARAT Septiani, Ana; Al Amin, Muhammad Ridho; Amanda, Desma Amelia
Jurnal Akuntansi AKTIVA Vol. 6 No. 1 (2025): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i1.8631

Abstract

This banana chips UMKM is a business operating in the culinary sector, the calculations carried out by the UMKM are not yet detailed so there are several costs that are not included in the cost calculation. So the author applies calculations using the full costing method because this method is more detailed in including the cost elements required in the production process. It is hoped that determining the cost of production using the full costing method can help UMKM in determining selling prices. The aim of this research is to analyze the differences in calculation results according to UMKM with calculating the cost of production using the full costing method. This research was conducted at UMKM PD.Dwi Putra. Data obtained through site surveys and direct interviews with UMKM relates to the problems discussed as well as documents and literature studies as supporting evidence. The results of the research show that calculating the cost of production for the UMKM Kepok Dwi Putra banana chips with calculating the cost of production using the full costing method shows differences in results. The difference lies in factory overhead costs, namely the full costing method which includes depreciation costs for equipment, machinery and buildings as well as equipment and machine maintenance costs. This causes the cost of production using the full costing method to be higher.
Polypharmacy, Drug-drug Interaction and Potentially Inappropriate Medication in Hospitalized Elderly Patients with Cardiovascular Diseases in Wangaya Hospital Septiani, Ana Maulida; Rahmawati, Fita
Majalah Farmaseutik Vol 21, No 2 (2025)
Publisher : Faculty of Pharmacy, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/farmaseutik.v21i2.93730

Abstract

Cardiovascular diseases (CVDs) are common diseases in the elderly as aging can cause changes in the heart and blood vessels. Patients with CVD are prone to multimorbid conditions which lead to the use of multiple medications (polypharmacy). Polypharmacy is susceptible to drug-drug interaction (DDI) and potentially inappropriate medication (PIM). This study aimed to identify polypharmacy, DDI, and PIM in hospitalized elderly patients with CVD. The design of this study is retrospective cross-sectional. A number of 100 medical records were employed and analyzed descriptively. Polypharmacy is defined as administering multiple medications at the same time or excessive medication administration of ≥4 drugs or ≥5 drugs. Potential DDI was detected by Lexicomp Application. PIM was identified based on Beers criteria 2019. The findings showed that most patients were male (55%) and aged 60-70 (72%). Most of the patients (48%) were categorized as moderate polypharmacy (8-10 medications/day). Potential DDI was revealed in 97% of patients, and Beers Criteria 2019 identified 280 cases of PIM. The study showed that polypharmacy, DDI, and PIM frequently occurred in hospitalized elderly patients with CVD. Pharmacists should pay more attention to reviewing the prescription. Therefore, the process of pharmacotherapy can be optimized and increase safety for elderly patients with CVDs.
Co-Authors Agus Wibowo Al Amin, Muhammad Ridho Amanda, Desma Amelia Andika Cahya Wicaksana Angelina, Dyas Angga Kurniawan Anggun Yunita Putri Anisa Restu Pinuji Apria Yosa Saputri Arini Rosa Sinensis Asma Nadia Fathu Rahmah Aurely, Sekar Hardya Bekti Kurniasari Dea Prastika, Merri Dharmawan Dian Aprilia Adriani Dimas Bagus Editya Dwi Lestari, Endah Dwi Pujilestari Eko Aprinato Elmira Febri Darmayanti Fabella Budi , Ajeng Fera Laras Hati Fita Rahmawati Fitriani Fitriani Fuadi, Slamet Indah Puspita Sari Irvan Kurniawan, Irvan Jati Imantoro Jawoto Nusantoro Kuncoro Budi Riyanto Lelawati, Nina Lutviana, Yusri M Aryant Wahyu Pratama Meliyanti, Devi Monia Agni Wiyatami Mudaim Muhammad Ridho Al Amin Necy Yunitasari Nedi Hendri Ningrum, Sulis Mela Nurul Kolisoh, Siti Palupi, Pratiwi Esti Pertiwi Pertiwi Prastiwi, Riza Eka Pratama, M Aryant Wahyu Pratiwi Esti Palupi Ratih Mega Susanti Retno Ambarwati Retno Setyaningsih Retno Setyaningsih Rina Agustina Riza Eka Prastiwi Santia, Tati SARI, EKA YUNITA Shalahuddin Almaduri Shelva Olyvia Putri Solikhin Siswoyo, Slamet Tedy Siti Anisatur Rofiqah Slamet Fuadi Sri Retnaning Rahayu Sri Retnaning Rahayu, Sri Retnaning Suci, Desi Permoni Suryani Suryani Suyanto Tati Santia Tiara Anggia Dewi Yashinta, Fadilah Yateno Yeni Kurniawati, Yeni Yeni Rahmawati ES, Yeni Rahmawati Yeni Rahmawati ES. Yolanda, Jenny Yoni Sunaryo Yulita Zanaria, Yulita Zamnah, Lala Nailah