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Muhammad Ridho Al Amin
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Jl. Ki Hajar Dewantara No. 116 Iringmulyo, Metro Timur, Kota Metro, Lampung 34111.
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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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ANALISIS STRATEGI HOME INDUSTRI PENGRAJIN KAIN TAPIS DALAM MENINGKATKAN KESEJAHTERAAN EKONOMI KELUARGA DI KELURAHAN KOMERING PUTIH LAMPUNG TENGAH Tati Santia; Nedi Hendri; Ana Septiani
Jurnal Akuntansi AKTIVA Vol 2 No 2 (2021): OKTOBER
Publisher : Universitas Muhammadiyah Metro

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Abstract

This study aims to determine the Analysis of Home Industry Strategies for Tapis Fabric Craftsmen in Improving Family Economic Welfare in Komering Putih Village, Central Lampung. This study uses qualitative research. Data obtained from the results of interviews and documentation observations. The technique used is data analysis in three steps, namely, data collection, data reduction, and data presentation. The results of this study indicate that the strategy in the home industry of filter cloth craftsmen uses a marketing strategy with sales through offline and online media. The income in the home industry of this filter cloth craftsman continues to increase every month because orders for filter cloth always increase.
FAKTOR-FAKTOR YANG MEMPENGARUHl MAHASlSWA AKUNTANSl TERHADAP PEMlLlHAN KARIR (Studi Empiris pada Mahasiswa Akuntansi Universitas Muhammadiyah Metro) M Aryant Wahyu Pratama; Jawoto Nusantoro; Ana Septiani
Jurnal Akuntansi AKTIVA Vol 2 No 2 (2021): OKTOBER
Publisher : Universitas Muhammadiyah Metro

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Abstract

This study aims to examine the factors that influence accounting students on career choices. The population in this study were undergraduate accounting students who are currently or have completed their thesis final assignments with a population of 74 students. This study uses a quantitative approach. The data used in this study are primary data obtained directly from research subjects in the form of a questionnaire with a Likert scale data measurement tool. The data analysis technique used is multiple linear regression and was performed with the help of IBM SPSS Version 25.0. The results showed that all factors that influence student career choices, namely work environment, professional training, social values, personality, job intrinsic values, job market considerations and professional recognition have a significant effect on student career choices.
PENGARUH LITERASI KEUANGAN TERHADAP MINAT BERINVESTASI DI PASAR MODAL DENGAN PERKEMBANGAN TEKNOLOGI DIGITAL SEBAGAI VARIABEL MODERASI (Studi Empiris Mahasiswa Akuntansi Universitas Muhammadiyah Metro) Rendi Fedias Saputra; Suyanto Suyanto; Ardiansyah Japlani
Jurnal Akuntansi AKTIVA Vol 2 No 2 (2021): OKTOBER
Publisher : Universitas Muhammadiyah Metro

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Abstract

This study aims to examine the effect of financial literacy on investment interest in the capital market with the development of digital technology as a moderating variable. This research uses a quantitative approach. This research used a quantitative approach. The population of this study was 292 students of Accounting Faculty of Economics and Business. The sampling technique was the purposive sampling method using certain criteria so as to obtain a sample of 113 respondents. Data analysis in this study used the SPSS (Statistical Packge Social Sciences) version 21 program with MRA (Moderated Regression Analysis) interaction testing. The results of this study indicated that financial literacy affects interest in investing in the capital market with the development of digital technology moderating the relationship between financial literacy and interest in investing in the capital market. Keywords: Financial Literacy, Interest in Investing, Digital Technology Development, Capital Market
ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN TERHADAP PENGELOLAAN LIMBAH SEBAGAI SALAH SATU BENTUK PERTANGGUNGJAWABAN SOSIAL (Studi Kasus Pabrik Singkong Di Dusun VI Kelurahan Sidodadi Kecamatan Pekalongan Kabupaten Lampung Timur) Agnes Nova Liana; Nedi Hendri; Elmira Febri Darmayanti
Jurnal Akuntansi AKTIVA Vol 2 No 2 (2021): OKTOBER
Publisher : Universitas Muhammadiyah Metro

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Abstract

This study aims to determine whether the cassava factory in Hamlet VI, Sidodadi Village, Pekalongan District, East Lampung Regency has implemented an environmental accounting system as a social responsibility to the community, especially in waste and environmental management. The research design used in this study is a qualitative research. The data analysis technique used in this research is comparative descriptive. The results of this study stated that the cassava parch of Dusun VI, Sidodadi Sub-district, Pekalongan District, East Lampung Regency was in accordance with PSAK Paragraphs 82 and 94, correctly acknowledged the postal costs of waste treatment and the measurement of waste processing costs was in accordance with PSAK Paragraphs 99 and 101. In presenting costs waste treatment is in accordance with PSAK Number 1 Paragraph 10, clearly presenting the cost of waste treatment in production costs presented in the factory profit and loss statement. The cassava factory has disclosed accounting policies related to waste treatment costs in the factory's statement of financial position.
PENGARUH LINGKUNGAN SOSIAL, EKSPEKTASI PENDAPATAN DAN EFIKASI DIRI TERHADAP KEPUTUSAN BERWIRAUSAHA BUDIDAYA TANAMAN HIAS (Studi Kasus di Desa Pujoasri II Kecamatan Trimurjo Kabupaten Lampung Tengah) Saras Febriyani; Yulita Zanaria; Angga Kurniawan
Jurnal Akuntansi AKTIVA Vol 2 No 2 (2021): OKTOBER
Publisher : Universitas Muhammadiyah Metro

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Abstract

The purpose of this study was to determine the effect of social environmental characteristics, income expectations, and self-efficacy on entrepreneurial decisions for ornamental plant cultivation in Pujoasri II village, Trimurjo sub-district, Central Lampung district. This type of research is a quantitative study with a research population of 50 people who cultivate ornamental plants, and only 33 samples were used. The results of this study indicate that there is an influence of the characteristics of the social environment on the entrepreneurial decision to cultivate ornamental plants and there is no influence of the characteristics of income expectations on the decision to entrepreneurship in the cultivation of ornamental plants. there is an influence of self-efficacy characteristics on the decision to entrepreneurship in ornamental plant cultivation and there is an influence on the characteristics of the social environment, income expectations and self-efficacy simultaneously on the decision to entrepreneurship in ornamental plant cultivation.
PENGARUH KUALITAS SDM, UKURAN USAHA DAN LAMA USAHA TERHADAP PEMAHAMAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM (Studi Kasus Pada Umkm Di Kota Metro) Meilinda Andayani; Nedi Hendri; Suyanto Suyanto
Jurnal Akuntansi AKTIVA Vol 2 No 2 (2021): OKTOBER
Publisher : Universitas Muhammadiyah Metro

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Abstract

This study aims to determine the effect of the quality of human resources, business size and length of business on understanding the preparation of financial statements based on SAK EMKM on MSMEs in Metro City. The research design used in this study is all MSMEs recorded as assisted by the Cooperatives, MSMEs, and Industry Offices in 2019, totaling 101 business fields. The sampling technique that will be used is purposive sampling, so that a sample of 70 respondents is obtained. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that the quality of human resources does not have a significant effect, the size of the business has a significant effect, the length of business has an effect on the understanding of the preparation of financial statements based on SAK EMKM.
ANALISIS PENGELOLAAN MODAL KERJA DALAM RANGKA PENILAIAN PRODUKTIVITAS PERUSAHAAN (Studi pada Pabrik Roti Pelangi Nusantara Kota Metro) Irsa Yolanda; Jawoto Nusantoro; Yulita Zanaria
Jurnal Akuntansi AKTIVA Vol 2 No 2 (2021): OKTOBER
Publisher : Universitas Muhammadiyah Metro

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Abstract

The purpose of this study was to analyze working capital management related to company productivity at the Pelangi Nusantara Bakery Factory in Metro City. The method used in this study is a quantitative method with the object of research being the management of working capital and company productivity. The data collection technique uses documentation on reports for 4 years, 2015-2018. The analytical tool used is an analysis of the company's financial statements in the form of analysis of cash turnover, inventory, accounts receivable, working capital, GPM, NPM and productivity ratios. The results of the analysis show that cash turnover and accounts receivable turnover each year are included in the good cash turnover category, while inventory turnover is in the poor category. Gross Profit Margin in good category, Net Profit Margin in good category although not experiencing a significant increase. The productivity ratio tends to remain or not increase due to an increase in the price of raw materials and a decrease in the value of the currency which causes the value of the assets involved to increase.
PENGARUH PENDIDIKAN, UMUR USAHA, OMSET USAHA DAN PENGETAHUAN AKUNTANSI TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA MIKRO, KECIL DAN MENENGAH (Studi UMKM Di Kecamatan Anak Ratu Aji Lampung Tengah) Ayu Laraswati; Yulita Zanaria; Elmira Febri Darmayanti
Jurnal Akuntansi AKTIVA Vol 2 No 2 (2021): OKTOBER
Publisher : Universitas Muhammadiyah Metro

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Abstract

This study aims to determine the effect of education, business age, business turnover and accounting knowledge on the use of accounting information in micro, small and medium enterprises in Anak Ratu Aji District, Central Lampung. The method used in this research is the quantitative method. Respondents in the study 56 business owners, micro, small, and medium. The method of collection is by distributing questionnaires. The results showed that education level, business age, business turnover, and accounting knowledge had a positive and significant effect on the use of accounting information systems.
ANALISIS KEPUTUSAN PEMBIAYAAN TALANGAN HAJI PADA NASABAH DI PT. BPRS METRO MADANI Nur Fitriyaningsih; Jawoto Nusantoro; Angga Kurniawan
Jurnal Akuntansi AKTIVA Vol 2 No 2 (2021): OKTOBER
Publisher : Universitas Muhammadiyah Metro

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Abstract

This research is a qualitative research that aims to analyze the decision of financing hajj bailouts for customers. This research was conducted at PT BPRS Metro Madani, with data sources consisting of primary data sources. And the secondary data sources that the researchers used came from books, journals and theoretical articles, documents, and photos related to financial reports which discuss the Analysis of Decisions on the Financing of Hajj Bailout for Customers at PT. BPRS Metro Madani". Research Results The process of analyzing the feasibility of financing at BPRS Metro Madani using the analysis of: Character, capacity, capital, collateral, and Sharia compliance Hajj bailout product at PT. BPRS Metro Madani implements a multi-service Ijarah contract to take Ujrah as an advantage.
ANALISIS PENGENDALIAN BIAYA DALAM RANGKA PENINGKATAN KUALITAS DAN NILAI PRODUK Andika Cahya Wicaksana; Ana Septiani; Muhammad Ridho Al Amin
Jurnal Akuntansi AKTIVA Vol 3 No 1 (2022): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v3i1.2035

Abstract

Penelitian ini bertujuan Untuk mengetahui Pengendalian Biaya Dalam Rangka Peningkatan Kualitas Dan Nilai Produk (Studi Kasus Pada Home Industri Kripik Tunas Kota Metro. Data diperoleh dari hasil observasi, dokumentasi dan wawancara. Teknik analisis yang dipergunakan adalah analisis deskriptif kualitatif. Hasil penelitian ini menunjukkan bahwa Pengendalian Biaya produksi berpengaruh positif terhadap tingkat pendapatan home industry kripik pisang tunas. Hal ini dikarenakan home industry kripik pisang tunas sudah efisien dalam memperhitungkan berapa biaya produksi yang dikeluarkan dan berapa keuntungan yang dihasilkan. Meningkatnya biaya produksi home industry kripik pisang tunas dikarenakan bertambahnya kualitas dan nilai produksi sehingga meningkatkan pendapatan secara langsung.

Page 5 of 17 | Total Record : 161

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