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Muhammad Ridho Al Amin
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Jurnal Akuntansi AKTIVA
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 KUALITAS AKTIVA PRODUKTIF TERHADAP RETURN ON ASSET PADA BANK BRI SYARIAH (PERSERO) Dendy Andriano; Yulita Zanaria; Ardiansyah Japlani
Jurnal Akuntansi AKTIVA Vol 2 No 1 (2021): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (399.519 KB) | DOI: 10.24127/akuntansi.v2i1.860

Abstract

This study aims to determine whether the Quality of Earning Assets Has an Effect on Return On Assets at BRI Syariah Banks (Persero). Data obtained from the results of bank financial reports, especially regarding KAP and ROA for 5 consecutive years. The data analysis of this research was carried out using statistical analysis. The results of this study indicate that KAP (Earning Asset Quality) has an influence on ROA (Return On Asset) at PT Bank BRI Syariah. This is in accordance with the theory which states that the ability of bank management to manage problematic productive assets on total productive assets the higher the higher the quality of the productive assets which will affect the bank's ability to generate profits.
EVALUASI PENETAPAN PAJAK HOTEL DAN PAJAK BUMI DAN BANGUNAN PADA BPPRD KOTA METRO Virra Yulian Putri; Yulita Zanaria; Angga Kurniawan
Jurnal Akuntansi AKTIVA Vol 2 No 1 (2021): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.787 KB) | DOI: 10.24127/akuntansi.v2i1.861

Abstract

This study aims to determine the Determination of Hotel Tax and Land and Building Tax at BPPRD Metro City. Data is obtained from the results of hotel tax data, land and building tax (PBB) data, local revenue data (PAD) for the period 2017-2019. The data analysis of this research was carried out using qualitative analysis. The results of this study indicate that the hotel tax and land and building tax target plans compiled by the BPPRD and stipulated in plenary meetings to determine targets for each fiscal year based on regional needs can be seen that for three consecutive years the target set has experienced a significant increase. This shows that the government's efforts to increase regional income in Regional Original Revenue through hotel taxes and land and building taxes for rural and urban areas are already good. The targets that have been set are submitted to the relevant agencies and then look at the potentials that can be explored, especially related to the management of hotel taxes and land and building taxes in achieving the target. Keywords: Hotel Tax, Land and Building Tax, Local Revenue
ANALISIS AKUNTANSI LINGKUNGAN PADA PENGELOLAAN LIMBAH SEBAGAI SALAH SATU BENTUK TANGGUNG JAWAB CSR SOSIAL PADA PERUSAHAAN PT SUGAR GROUP COMPANIES Sri Yanti; Nedi Hendri; Jawoto Nusantoro
Jurnal Akuntansi AKTIVA Vol 2 No 1 (2021): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (354.464 KB) | DOI: 10.24127/akuntansi.v2i1.862

Abstract

This study aims to determine environmental accounting for waste management as a form of social CSR responsibility in PT Sugar Group Companies. This type of research is descriptive research. Data analysis of Miles and Huberman's model, namely data reduction, data display, and conclusion drawing / verification. The results of this study indicate that the application of environmental accounting to waste management at PT Sugar Group Companies has been carried out well. However, environmental costs are not measured in detail, such as the cost of implementing labor and the cost of water and electricity which are totaled in terms of production activities. PT Sugar Group Companies have run a CSR program better known as PKBL (Partnership and Community Development Program), PKBL is carried out in a series of planned and measured activities.
PENGARUH e-SYSTEM SDM, LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN MELALUI KEPUASAN KERJA DAN MOTIVASI KERJA Arief Amirudin; Mombang Sihite; Edi Supriadi
Jurnal Akuntansi AKTIVA Vol 2 No 1 (2021): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (427.841 KB) | DOI: 10.24127/akuntansi.v2i1.863

Abstract

Setiap organisasi umumnya memiliki fungsi yang menangani proses khusus yang berkaitan dengan kepegawaian organisasi. Organisasi yang dinamis akan selalu meningkatkan produktivitasnya dengan secara konsisten menghasilkan kinerja terbaik dan mempertahankan keunggulan kompetitif tersebut. Penelitian ini secara khusus mengkaji pengaruh e-System SDM dan Lingkungan Kerja, Kepuasan Kerja, dan Motivasi Kerja sebagai penghubung terhadap kinerja pegawai perbankan di lingkup Satuan Kerja Pembayaran Digital. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Populasi dalam penelitian ini adalah karyawan outsourcing pada unit kerja Channel Pembayaran Bank BRI di Jakarta dengan penentuan sampel akhir sebanyak 200 responden. Teknik analisis data menggunakan pemodelan persamaan struktural menggunakan bantuan aplikasi SmartPLS. Hasil penelitian ini menunjukkan bahwa Lingkungan Kerja dan e-System SDM berpengaruh signifikan terhadap Kepuasan Kerja. Selain itu, Lingkungan Kerja, e-System SDM, dan Kepuasan Kerja juga berpengaruh signifikan terhadap Kinerja Karyawan. Lingkungan Kerja yang dimoderasi oleh faktor Motivasi Kerja berpengaruh signifikan terhadap peningkatan Kinerja Pegawai di Unit Kerja Channel Payment Bank BRI.e-System SDM, Lingkungan Kerja, Kinerja Karyawan, Kepuasan dan Motivasi Kerja
ANALISIS STRATEGI CITRA MEREK DALAM MENINGKATKAN KEPUASAN PELANGGAN OCTO MOBILE Oktaviani Oktaviani; Zulkifli Zulkifli; Edi Supriadi
Jurnal Akuntansi AKTIVA Vol 2 No 1 (2021): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (369.754 KB) | DOI: 10.24127/akuntansi.v2i1.869

Abstract

The purpose of this study was to determine the effect of promotion, service quality, and innovation directly or indirectly on Brand Image, as well as the effect of all these variables on OCTO Mobile customer satisfaction. The research sample was 385 respondents who were CIMB Niaga customers. The sampling technique was purposive sampling—data collection using a questionnaire and FGD. The data analysis technique used Structural Equation Modeling (SEM) analysis which aided with SmartPLS software. The study results prove that the variables of service quality and innovation have a significant effect on brand image and brand image has no significant effect on customer satisfaction. However, the promotion variable does not have a significant effect on brand image. Promotion variables, service quality, and innovation significantly affect customer satisfaction, while the brand image variable has no significant effect on customer satisfaction. The results also show the customer satisfaction strategy plan by referring to the strategies from the analysis that has been done, and the right strategy is selected, namely product development.
ANALISIS PENERAPAN ACTIVITY BASED COSTING DALAM PENGENDALIAN BIAYA PRODUKSI (STUDI KASUS PADA BINTANG BAKERY LAMPUNG TENGAH) Andina Pramesti Awalia; Jawoto Nusantoro; Karnila Ali
Jurnal Akuntansi AKTIVA Vol 2 No 1 (2021): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (284.803 KB) | DOI: 10.24127/akuntansi.v2i1.876

Abstract

This study aims to determine how the application of standard costs, target costing and activity based costing in controlling production costs at Bintang Bakery, Central Lampung. Data obtained from data on production costs, production per unit, raw material costs, and direct labor costs from Bintang Bakery. This type of research is conducted using qualitative methods. Qualitative research is research that produces data in the form of verbal information or sentences and other data that is not in the form of measurement results. The data obtained from the research results were then analyzed by descriptive analysis. The analytical method used in this research is descriptive analysis method, where this method discusses a problem in detail that begins with the steps of collecting and filtering data obtained from the company, then describing and describing an event systematically and accurately so that conclusions can be drawn. in solving the problems that exist in the company, namely analyzing the application of standard costs, target costing and activity based costing, as control of production costs at Bintang Bakery, Central Lampung. The results of this study indicate that the application of standard costs in controlling production costs at Bintang Bakery Central Lampung can be said to be well controlled. The standard costs used are able to determine how much the Bintang Bakery should spend in producing products so that they can provide benefits. Target Costing method in controlling production costs at Bintang Bakery Central Lampung has been done well. This method determines the target cost or target profit in advance. This is done by looking at the market and the ability of customers to buy products. Activity Based Costing (ABC) method in controlling production costs at Bintang Bakery Central Lampung has been done well. Activity Based Costing System is able to allocate activity costs to each type of product appropriately based on the consumption of each activity. So that the system of charging costs in determining the Cost of Production is able to compete in the position of the product in the market. Keywords: Standard Costs, Target Costing, Activity Based Costing, Production Costs ABSTRAK Penelitian ini bertujuan Untuk mengetahui bagaimana Penerapan Biaya Standar, Target Costing dan Activity Based Costing Dalam Pengendalian Biaya Produksi pada Bintang Bakery Lampung Tengah. Data diperoleh dari data biaya produksi, produksi per unit, biaya bahan baku, dan biaya tenaga kerja langsung dari Bintang Bakery. Jenis penelitian yang dilakukan dengan menggunakan metode Kualitatif. Penelitian kualitatif adalah penelitian yang menghasilkan data-data berupa informasi verbal atau kalimat-kalimat dan data-data lainnya yang bukan berupa hasil pengukuran. Data yang diperoleh dari hasil penelitian selanjutnya dianalisis dengan analisis deskriptif. Metode analisis yang dipakai dalam penelitian ini adalah metode analisis deskriptif, dimana metode ini membahas suatu permasalahan secara terperinci yang diawali dengan langka-langkah mengumpulkan dan menyaring data yang diperoleh dari perusahaan, kemudian menggambarkan dan menguraikan suatu kejadian secara sistematis dan akurat agar dapat di tarik kesimpulan dalam memecahkan masalah yang ada pada perusahaan, yaitu menganalisis penerapan biaya standar, target costing dan activity based costing, sebagai pengendalian biaya produksi pada Bintang Bakery Lampung Tengah. Hasil penelitian ini menunjukkan bahwa Penerapan biaya standar dalam pengendalian biaya produksi pada Bintang Bakery Lampung Tengah dapat dikatakan sudah terkendali dengan baik. Biaya standar yang digunakan mampu menentukan berapa biaya yang seharusnya dikeluarkan oleh Bintang Bakery dalam menghasilkan produk sehingga dapat memberikan keuntungan. Metode Target Costing dalam pengendalian biaya produksi pada Bintang Bakery Lampung Tengah telah dilakukan dengan baik. Metode ini menentukan biaya target atau laba target diawal. Hal ini dilakukan dengan melihat pasar dan kemampuan pelanggan dalam membeli produk. Metode Activity Based Costing (ABC) dalam pengendalian biaya produksi pada Bintang Bakery Lampung Tengah telah dilakukan dengan baik. Activity Based Costing System mampu mengalokasikan biaya aktivitas ke setiap jenis produk secara tepat berdasarkan konsumsi masing-masing aktivitas. Sehingga sistem pembebanan biayanya dalam menentukan Harga Pokok Produksi mampu bersaing pada posisi produk di pasar.
PERAN EKONOMI KREATIF DALAM MENINGKATKAN PENDAPATAN PEDAGANG (STUDI KASUS PADA PASAR YOSOMULYO PELANGI) Pratiwi Esti Palupi; Jawoto Nusantoro; Ana Septiani
Jurnal Akuntansi AKTIVA Vol 2 No 1 (2021): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (351.176 KB) | DOI: 10.24127/akuntansi.v2i1.894

Abstract

This study aims to examine the Role of Creative Economy in Increasing Merchants Income at Pasar Yosomulyo Pelangi (PAYUNGI) Metro City. This research uses a descriptive qualitative approach. The sample of this research consisted of 29 people, namely Payungi Management, Traders and Visitors. To be able to obtain correct and accurate data so as to be able to answer research questions, the data collection techniques used in this study were observation, documentation and interviews. The technique used in this research uses descriptive qualitative research methods with reference to the concept, namely interactive models that clarify data analysis in three steps, namely, data reduction, data presentation, and drawing conclusions. The results of this study are the role of the Creative Economy at the Pasar Yosomulyo Pelangi (PAYUNGI) Metro City has a very important role.
PENGARUH FINANCIAL LITERACY, OVERCONFIDENCE, MODAL MINIMAL, PEMAHAMAN INVESTASI DAN RISIKO TERHADAP KEPUTUSAN INVESTASI DI PASAR MODAL (STUDI EMPIRIS MAHASISWA AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH METRO) Astuti Astuti Anggraini; Yulita Zanaria; Sri Retnaning Rahayu
Jurnal Akuntansi AKTIVA Vol 2 No 1 (2021): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (406.251 KB) | DOI: 10.24127/akuntansi.v2i1.895

Abstract

This study aims to examine the factors that influence investment decisions in the capital market for accounting students at the Faculty of Economics and Business, Universitas Muhammadiyah Metro. The factors that influence investment decisions in the Capital Market are financial literacy, overconfidence, minimum capital, understanding of investment, and risks. This study uses a quantitative approach. The population in this study were 313 respondents. In this study, the sample technique used is nonprobability sampling with purposive sampling technique so that the sample obtained was 93 respondents. The data in this study were analysed using the assistance of the IBM SPSS version 20 program by testing multiple linear regression analysis. The results of this study indicate that financial literacy, overconfidence and minimal capital partially affect investment decisions in the capital market. Meanwhile, understanding investment and risk partially has no effect on investment decisions in the capital market. As well as financial literacy, overconfidence, minimal capital, understanding of investment and risk simultaneously affect investment decisions in the capital market.
PENGARUH PENDAPATAN PREMI, HASIL INVESTASI, HASIL UNDERWRITING DAN RISK BASED’CAPITAL TERHADAP PROFITABILITAS PERUSAHAAN ASURANSI (STUDY EMPIRIS PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2019) Retno Setyaningsih; Yulita Zanaria; Ana Septiani
Jurnal Akuntansi AKTIVA Vol 2 No 1 (2021): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (367.304 KB) | DOI: 10.24127/akuntansi.v2i1.901

Abstract

This study aimed to examine the factors that affect the profitability of insurance companies on the Indonesia Stock Exchange 2012-2019 period. The factors that affected the profitability of insurance companies on the Indonesia Stock Exchange were premium income, investment returns, underwriting results and risk based capital. This study used a quantitative approach. The population in this study were 16 insurance companies on the Indonesia Stock Exchange. The sampling technique used purposive sampling method with certain criteria in order to obtain a sample of 8 insurance companies. The data in this study were analyzed using the help of IBM SPSS version 20 by testing multiple linear regression analysis. The results of this study indicated that the premium income and underwriting results partially affected the profitability of insurance companies. Meanwhile, investment returns and risk based capital partially did not affect the profitability of insurance companies. As well as premium income, investment returns, underwriting results and risk based capital simultaneously affected the profitability of insurance companies.
PENGARUH KEPEMILIKAN SAHAM EKSEKUTIF, CEO EDUCATION DAN PERGANTIAN AUDITOR TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN BUMN (STUDI EMPIRIS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BEI) Irvan Sanjaya; Suyanto Suyanto; Gustin Padwa Sari
Jurnal Akuntansi AKTIVA Vol 2 No 1 (2021): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (336.726 KB) | DOI: 10.24127/akuntansi.v2i1.902

Abstract

This study aimed to examine the factors that influenced the fraudulent financial statements of state-owned companies (BUMN) on the Indonesia Stock Exchange. The factors that influenced the fraudulent financial statements of state-owned companies on the Indonesia Stock Exchange were executive share ownership, CEO education and auditor changes. This study used a quantitative approach. The population in this study were 25 state-owned companies in the Indonesia Stock Exchange. The sampling technique used purposive sampling method with certain criteria in order to obtain a sample of 24 state-owned companies. The data in this study were analyzed using the help of IBM SPSS version 25 by testing multiple linear regression analysis. The results of this study indicated that share ownership partially affected the fraudulent financial statements of BUMN companies. Meanwhile, the results of CEO education and replacement of auditors partially had no effect on fraudulent financial statements of BUMN companies. As well as executive share ownership, CEO education and replacement of auditors simultaneously affected the fraud in the financial statements of BUMN companies.

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