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Jurnal Akuntansi AKTIVA

aktiva
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Published by Universitas Muhammadiyah Metro

ISSN : 27220281 EISSN : 27220273 DOI : https://doi.org/10.24127

Core Subject : Economy,

Economics, Econometrics & Finance

AKTIVA: Jurnal Akuntansi is a journal that aims to publish articles dedicated to the scientific development of Accounting Studies. Articles can be a result of conceptual thinking, ideas, innovation, creativity, best practices, book reviews and the research that has been done. As for the study of other disciplines that examine topics related to Accounting and Finance such as: Theory and practice of Accounting, Financial Reporting, Taxation, Auditing, Accounting Information System, Financial Institutions etc. As well as the study of accounting studes relevant accounting and finance.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi

Articles 161 Documents

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PENGARUH UPAH MINIMUM REGIONAL DAN RASIO INFRASTRUKTUR TERHADAPKESENJANGAN DISTRIBUSI PENDAPATAN DI INDONESIA Siti Nurul Noviana
Jurnal Akuntansi AKTIVA Vol 1 No 2 (2020): OKTOBER
Publisher : Universitas Muhammadiyah Metro

This study aims to examine the impact of region minimum wage and infrastructure ratio onIncomeDistribution Gap in Indonesia. This study uses panel data for the period 2011-2017 and consists of 33provinces, except North Kalimantan Province because it is a new province. By using fixed effectpanel data regression analysis, with dependent variable is gini index. While independent variable areregional minimum wage and infrastructure ratio.On the one hand, based on hypothetical test, theresults show that the regional minimum wage and infrastructure ratio have a negative and significanteffect on the income distribution gap in Indonesia. On the other hand, based on the individual effectstest, the large islands such as Sumatera, Java, Kalimantan, Sulawesi, Bali, Maluku, and Papua have apositive effect on the gini ratio. This shows that there is an impact of the infrastructure ratio functionand regional minimum wages in increasing the distribution of income as measured by the gini index.

ANALISIS SISTEM PENERIMAAN DAN PENGELUARAN KAS PADA RSU MUHAMMADIYAH METRO Nawang Intang Sari; Nedi Hendri; Sri Retnaning Rahayu
Jurnal Akuntansi AKTIVA Vol 1 No 2 (2020): OKTOBER
Publisher : Universitas Muhammadiyah Metro

Penelitian tujuan mengetahui sistem penerimaan dan pengeluaran kas pada RSU Muhammadiyah Metro. (1) SistemInformasi Manajemen (SIM), yang terjadi di RSU Muhammadiyah Metro. Desain penelitian yang digunakan penelitidalam penelitian ini menggunakan pendekatan kualitatif. Objek penelitian ini adalah Objek dalam penelitian ini adalahpenerimaan dan pengeluaran kas, dan sistem SIM RS, dalam penelitian tersebut penulis ditempatkan di bagiankeuangan. Teknik pengambilan sampel yang digunakan adalah dokumentasi. Penelitian ini menggunakan pendekatankualitatif. Hasil penelitian menunjukkan penerimaan dan pengeluaran kas, dan sistem SIMRS kurang efektif untukdigunakan.

ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PERSEDIAAN BARANG DI TOKO MP ONE STATIONARY 16C METRO BARAT Wahyu Nurlaila; Suyanto Suyanto; Angga Kurniawan
Jurnal Akuntansi AKTIVA Vol 1 No 2 (2020): OKTOBER
Publisher : Universitas Muhammadiyah Metro

Wahyu, Nur, Laila 2020. “Application of Inventory Accounting Information System Goods in the MP OneStationary 16C Metro Barat (Case Study of 2017 FEB UM Metro Accounting Diploma Students) ". Faculty ofEconomics and Business, University of Muhammadiyah Metro. Advisors (1) Suyanto, S.E., M.Si.Akt.CA.,ACPA., CRA. Advisors (2) Angga Kurniawan, S.E., M.Si. In business activities in this globalization era, the development of information technology isindispensable to expand business networks and to facilitate internal corporate decision-making. The level ofcompetition which is quite tight makes business actors more use of accounting information systems to managetheir business activities properly. This type of research is qualitative, namely research procedures that produce descriptive data in theform of words from the phenomena found in the field observed by the researcher. This study aims to determinethe application of accounting information systems in the MP One Stationary 16C Metro Barat. The results obtained from this study are the accounting information system implemented in the MP OneStationary Store along with the components that support the application of the Inventory Accounting Information System in the MP One Stationary Store.

PERANAN PENGAWASAN DAN PENYELAMATAN KREDIT DALAM MEMINIMALKAN KEMUNGKINAN GAGAL BAYAR PADA PENYELESAIAN KREDIT MODAL KERJA (STUDI KASUS PADA PT BPR EKA BUMI ARTHA METRO) Herni Kurniawati; Nedi Hendri; Elmira Febri Darmayanti
Jurnal Akuntansi AKTIVA Vol 1 No 2 (2020): OKTOBER
Publisher : Universitas Muhammadiyah Metro

The purpose of this study was to find out how the role of supervision and credit rescue in minimizing the possibility of default on the completion of working capital loans at PT BPR Eka Bumi Artha Metro. The method in this studyis descriptive qualitative. Data collection techniques used are observation, interview, documentation. Theanalytical tool used is descriptive method. The results of this study indicate that the credit control section hasperformed its role to the maximum extent possible, but the risk of external factors cannot be avoided.Whereas the credit rescue department has carried out its role to the maximum extent possible in returning nonperforming loans by way of negotiating settlement or by selling voluntary collateral assets, thereby reducing therate of increase in NPLs so that credit quality is maintained. This can be seen from the good credit quality in 2013and 2014, namely the NPL is 1% below the maximum limit of 5% in accordance with Bank Indonesia regulations.Furthermore in 2015NPL increased by 5% from the previous year, which is 9% which means that it is above 4%of the maximum credit limit. And in 2016 and 2017 NPL decreased by 1% from the previous year, which is to 8%,which means above 3% the maximum credit limit. The credit supervision and rescue team has sought to reduce therate of increase in NPLs so that credit quality is maintained. This has been provenbecause in 2016 and 2017the quality of NPLs decreased 1% from the previous year which experienced a 5% increase in NPLs.

SISTEM AKUNTANSI PEMBELIAN PERSEDIAAN (KAYU ACASIA MANGIUM) PADA CV. ALPAN TONDON PERKASA Alvan Pranata Saputra; Suyanto Suyanto; Ardiansyah Japlani
Jurnal Akuntansi AKTIVA Vol 1 No 2 (2020): OKTOBER
Publisher : Universitas Muhammadiyah Metro

Alvan, pranata, saputra. Inventory accounting system (acasia mangium wood) on CV. Alpan Tondon Perkasa.The final task. The d3 accounting study program, the faculty of economics and business of metro university. Data collection in this final assignment USES documentation methods and interviews. Data obtained with apainkiller method is then analyzed using qualitative descriptive analysis. A qualitative antective method is amethod not based on quantitative (sum) calculations but rather on the form of statements and descriptions thatwill then be systematically arranged in the final form of duty. From the data analysis and then to compare thetheory and fact that is a descriptive procedure of the press system.

PENGARUH UPAH MINIMUM PROVINSI, PDRB DAN INVESTASI TERHADAP PENYERAPAN TENAGA KERJA SEKTOR INDUSTRI DI PULAU JAWA TAHUN 2010-2016 Desy Meilasari
Jurnal Akuntansi AKTIVA Vol 1 No 2 (2020): OKTOBER
Publisher : Universitas Muhammadiyah Metro

This research aims to analyze the effect of provincial Minimum wage (UMP), PDRB, and investment in theindustrial sector of labor absorption on Java island in 2010-2016. Data used is a data panel consisting of datatime series 2010 – 2016 and cross section six provinces namely DKI Jakarta, West Java, Central Java, INYogyakarta, East Java, and Banten. The Anaalisis tool used is a data regression panel i.e. Fixed Effect Model(FEM). The results showed that UMP has a significant effect on the labor absorption of the industrial sector onJava Island in 2010-2016. While the PDRB and investment have a positive and significant effect on the laborabsorption of industrial sectors in Java Island in 2010-2016. Through this research, the government expectsmore cautious and creating a conducive investment climate so that the value of PDRB is increasing.

PENGARUH TINGKAT PEMAHAMAN AKUNTANSI, PERSEPSI BIAYA TERHADAP NIAT UNTUK MENGAMBIL SERTIFIKASI PROFESI CHARTERED ACCOUNTANT (CA) DENGAN MOTIVASI SEBAGAI VARIABEL MODERASI Elis Istanti; Jawoto Nusantoro; Gustin Padwa Sari
Jurnal Akuntansi AKTIVA Vol 1 No 2 (2020): OKTOBER
Publisher : Universitas Muhammadiyah Metro

This study aims to examine and analyze the influence of accounting understanding level, cost perceptions ofintentions to take Chartered Accountant (CA) professional certification with motivation as a moderatingvariable. This study uses a quantitative method of associative and verification approaches. The object of thisresearch is the S1 Accounting Study Program students at Muhammadiyah University of Metro. The studypopulation was 406 students. The sampling technique used is purposive sampling, so as to obtain a sample of102 students. Data analysis techniques in this study used descriptive statistics, classic assumption tests,moderated regression analysis, hypothesis testing and coefficient of determination tests. Data were analyzedusing SPSS version 20. The results of this study indicate that: 1) The accounting understanding level did notsignificantly influence the intention to take Chartered Accountant (CA) professional certification, 2) Perceptionof cost had a significant effect on the intention to take Chartered Accountant (CA) profession certification, 3) Motivation was able to moderate the relationship between the level of accounting understanding of intention to take Chartered Accountant (CA) professional certification, 4) Motivation was able to moderate the relationshipof perceived cost to intention to take Chartered Accountant (CA) profession certification.

FAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS MANAGEMENT DISEPUTAR RIGHT ISSUE DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI Rima Melati; Suyanto Suyanto; Gustin Padwa Sari
Jurnal Akuntansi AKTIVA Vol 1 No 2 (2020): OKTOBER
Publisher : Universitas Muhammadiyah Metro

This study aims to analyze the factors that influence earnings management around the right issue,namely (1) information asymmetry, (2) capital structure and (3) financial performance. The objects in this studyare companies listed on the Indonesia Stock Exchange in 2016-2018. The population of this research is 666companies. The sample selection technique used is Purposive Sampling so as to obtain a sample of 37companies that commit rights issues between 2016-2018. This study uses a quantitative approach. Data wereanalyzed by using SPSS version 22. The results of this study indicate that: (1) Information asymmetry has noeffect on earnings management around the rights issue. (2) Capital structure has a negative effect on earningsmanagement around the right issue. (3) Financial performance has a positive effect on earnings managementaround the right issue. (4) Audit quality is able to moderate the information asymmetry relationship to earningsmanagement around the rights issue. (5) Audit quality is able to moderate the relationship of capital structure toearnings management around the right issue. (6) Audit quality is able to moderate the relationship betweenfinancial performance and earnings management around the right issue.

REAKSI PASAR MODAL TERHADAP KEMENANGAN IR. H. JOKO WIDODO PADA PEMILIHAN PRESIDEN DI INDONESIA TAHUN 2019 Resalia Indrianti; Suyanto Suyanto; Sri Retnaning Rahayu
Jurnal Akuntansi AKTIVA Vol 1 No 2 (2020): OKTOBER
Publisher : Universitas Muhammadiyah Metro

This research is an event study research that aims to find out how big the reaction of the Indonesian capital marketis to the victory of the Joko Widodo pair in the 2019 Presidential Election with the indicators used in the form ofabnormal returns and trading volume activity on the LQ45 index stock group. This study uses secondary data in theform of daily data. stock prices, daily data on LQ45 index, daily data on trading volume, and daily data on thevolume of shares outstanding during the period of seven days before, one day during, and seven days after the event.The day of the event was May 22, 2019. Sampling used a purposive sampling method. The type of data used isquantitative data. The data collection technique in this research is by means of documentation. Testing thehypothesis using the One-Sample t Test and Paired Sample t-Test. The results showed that there were significantdifferences in the reaction between the average before and after the event. However, there is no significantdifference between the average abnormal returns before the event. Similar to the average abnormal return after theevent, there is a significant difference in the average trading volume before and after the event. There is asignificant difference in the average trading volume before and during the event. There is a significant difference inthe average trading volume after and during the event.

PERLAKUAN AKUNTANSI TERHADAP MAIN PRODUCT DAN BY PRODUCT SERTA PENGARUHNYA TERHADAP LABA PERUSAHAAN (STUDI KASUS PADA PABRIK TAHU DAN TEMPE MUN KOTA MUARADUA SUMATERA SELATAN) Yesi Permata Sari; Suyanto Suyanto; Yulita Zanaria
Jurnal Akuntansi AKTIVA Vol 2 No 1 (2021): APRIL
Publisher : Universitas Muhammadiyah Metro

The study aims to determine the accounting treatment of company profit at the tofu and tempe factories muaradua city, south sumatra. This data pf obtained from interviews and documentation, rrsearch data was carried using qualitative describtif data analysis,namely ricogenition, easurementh and presentation. The result of this data indicate that the tofu and tempe factoties muaradua city south sumatra calculate in main product and by product using market values of reversals. In the metode calculation of market value it can be seen that the production cosh by product sales increase the company profit by Rp.24.273/kg. Therefore,by product sales increase the comlany profit By Rp. 238,551,310.

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Contact Name
Muhammad Ridho Al Amin

Contact Email
muhridhoalamin@yahoo.com

Phone
+6285647770743

Journal Mail Official
jurnalaktiva2@gmail.com

Editorial Address
Jl. Ki Hajar Dewantara No. 116 Iringmulyo, Metro Timur, Kota Metro, Lampung 34111.

Location
Kota metro,

Lampung

INDONESIA

Abstract

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Muhammad Ridho Al Amin

Contact Email muhridhoalamin@yahoo.com

Phone +6285647770743

Journal Mail Official jurnalaktiva2@gmail.com

Editorial Address Jl. Ki Hajar Dewantara No. 116 Iringmulyo, Metro Timur, Kota Metro, Lampung 34111.

Location Kota metro, Lampung INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Muhammad Ridho Al Amin

Contact Email
muhridhoalamin@yahoo.com

Phone
+6285647770743

Journal Mail Official
jurnalaktiva2@gmail.com

Editorial Address
Jl. Ki Hajar Dewantara No. 116 Iringmulyo, Metro Timur, Kota Metro, Lampung 34111.

Location
Kota metro,

Lampung

INDONESIA