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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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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.
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.
Pengaruh Kualitas Pelayanan , Citra Merek, Dan Kepuasan Pelanggan Terhadap Keputusan Pembelian (Studi Kasus Produk Skincare Cantika Pada Klinik Kecantikan Cantika Kota Metro) Susanti, Ratih Mega; Slamet Tedy Siswoyo; Ana Septiani
Jurnal Manajemen DIVERSIFIKASI Vol. 5 No. 2 (2025): Juni
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/diversifikasi.v5i2.4709

Abstract

Competition between the personal care and cosmetics industry markets is increasinglycompetitive. This is proven by the many types of cosmetics in circulation, both domestic andforeign production. The flood of cosmetic products on the market influences a person'sattitude towards purchasing decisions and using goods. Purchasing a product is no longer tofulfill a need, but rather because of a desire. This research aims to find out whether there isan influence of Service Quality, Brand Image, and customer satisfaction on PurchasingDecisions. This method uses quantitative research. The population in this research arecustomers who subscribe to or have purchased products from the Beauty Clinic. In this study,non-probability sampling was used using a purposive sampling method. The number ofsamples that met the requirements for this study was 64 samples. The data collectiontechnique used was using interviews and questionnaires. Data analysis used includes validitytest, reliability test, normality test, linearity test, homogeneity test and multiple linearregression analysis with the help of the SPSS version 25.0 application. Service quality andcustomer satisfaction have a positive and significant influence on purchasing decisions at theCantika Beauty Clinic in Metro City. Meanwhile, Brand Image does not have a positive andsignificant effect on Purchasing Decisions at the Cantika Beauty Clinic in Metro City
Pengaruh Audit Internal Dan Pengendalian Internal Terhadap Kinerja PT Sumber Graha Sejahtera Way Kanan Lampung Yolanda, Jenny; Zanaria, Yulita; Septiani, Ana
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.v4i2.10337

Abstract

This research aims to determine the influence of internal audit and internal control on the performance of PT Sumber Graha Sejahtera Way Kanan Lampung. The type of research used is quantitative research. The instrument used in this research is a questionnaire. Data analysis was carried out using multiple linear regression analysis. The research results show that Internal Audit has a positive and significant effect on the performance of PT SGS Way Kanan Lampung employees. Internal Control has a positive and significant effect on the performance of PT SGS Way Kanan Lampung employees. Internal Audit and Internal Control simultaneously have a significant effect on the performance of PT SGS Way Kanan Lampung employees
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.
Pengaruh Literasi Keuangan Syariah, Nisbah Bagi Hasil, dan Kualitas Pelayanan terhadap Keputusan Menabung Nurul Kolisoh, Siti; Fitriani, Fitriani; 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.v4i3.10395

Abstract

This study aims to analyze the influence of sharia financial literacy, profit sharing ratio, and service quality on saving decisions at the Sejahtera Mandiri Syariah Cooperative in Pesawaran Regency. This study uses a quantitative approach using multiple linear regression methods and processed using SPSS 25. The sample in this study was 97 respondents who were new KSMS customers in the 2022–2024 period, taken using purposive sampling techniques and calculations based on the Slovin formula. The results of the study show that partially and simultaneously, Islamic financial literacy, profit sharing ratio, and service quality have a significant effect on customer savings decisions.
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