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Expensive: Jurnal Akuntansi dan Keuangan

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Published by Universitas Muhammadiyah Metro

ISSN : 28295609 EISSN : 28294807 DOI : https://doi.org/10.24127

Core Subject : Science, Social,

Decision Sciences, Operations Research & Management Social Sciences

Expensive: Jurnal Akuntansi dan Keuangan is an information container related to scientific articles that consist of: the results of the research, the study of literature, ideas, theory application, critical analysis studies in Accounting that is published by Universitas Muhammadiyah Metro. Expensive published on January, Mei, September. The purpose of this journal is to publish quality articles which is dedicated to the scientific development of accounting issue that includes in 1) financial accounting, 2) manajerial accounting, 3) sector public accounting, 4) tax accounting, 5) auditing, 6) accounting information system and 7 ) syariah accounting.

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

Articles 14 Documents

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Search results for , issue "Vol. 1 No. 2 (2022): Mei" : 14 Documents clear

Pengaruh Penurunan Tarif Pajak, Kesadaran Wajib Pajak Dan Modernisasi Sistem Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM Kota Metro Herawati, Nurlina; Hendri, Nedi; Darmayanti, Elmira Febri
Expensive: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): Mei
Publisher : Universitas Muhammadiyah Metro

This study aims to determine the effect of the reduction of taxpayers, taxpayer awareness and modernization of the tax administration system on tax compliance. The type of research used is quantitative. The sample used in this study were 97 MSME taxpayers in the city of Metro. The data analysis technique used is multiple linear regression. The results showed that the reduction in tax rates had a significant effect on MSME taxpayer compliance at KPP Pratama Metro. Taxpayer awareness affects MSME taxpayer compliance at KPP Pratama Metro. Modernization of the Tax Administration System has an effect on MSME taxpayer compliance at KPP Pratama Metro

Pengaruh Independensi, Profesionalisme, Tingkat Pendidikan Dan Pengalaman Kerja Terhadap Kinerja Auditor (Studi Empiris Pada Badan Pemeriksa Keuangan Republik Indonesia (BPK RI) Perwakilan Provinsi Lampung) Wulansari, Dewi; Hendri, Nedi; Rahayu, Sri Retnaning
Expensive: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): Mei
Publisher : Universitas Muhammadiyah Metro

This study aims to determine the Effect of Independence, Professionalism, Education Level and Work Experience on Auditor Performance (Empirical Study at the Supreme Audit Agency of the Republic of Indonesia (BPK RI) Representative of the Province of Lampung). Data obtained from the results of the questionnaire respondents totaling 93 people. This study uses data analysis techniques, classical assumption tests and hypotheses. The type of research used is quantitative. The results showed that independence, professionalism, education level and work experience had a significant positive effect on auditor performance.

Analisis Perkembangan Pasar Pariwisata Sebagai Penggerak Ekonomi Kreatif Di Kota Metro (Studi Kasus Di Pasar Yosomulyo Pelangi Dan Wisata Kuliner Jamur Sawah) Putri, Pramesella; Nusantoro, Jawoto; Darmayanti, Elmira Febri
Expensive: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): Mei
Publisher : Universitas Muhammadiyah Metro

This research is a qualitative research with a qualitative descriptive method that aims to (1) determine the development of the tourism market in Metro City (2) Analyze the characteristics of the development of Yosomulyo Pelangi Market and Mushroom Sawah Culinary Tourism as a driving force of the creative economy in Metro City. This study took 4 respondents or informants consisting of the initiators and managers of the two tourism markets. Methods of data collection using interview techniques, observation, and documentation. Data analysis techniques consist of data reduction (data reduction), data display (data presentation), and data conclusion drawing/verification (drawing conclusions). Based on the results of the analysis and assessment of this study, it shows that the development of Yosomulyo Pelangi Market and Mushroom Sawah Culinary Tourism as a driving force of the creative economy in Metro City is quite good by proving the percentage results at Yosomulyo Pelangi Market by 95% and Mushroom Sawah Culinary Tourism by 65%. The characteristics of the development of the tourism market in Metro City are the combination of tourism, culinary, market and photos which are managed by empowering the surrounding community.

Analisis Perhitungan Harga Pokok Produksi Dengan Metode Full Costing Dan Penentuan Harga Jual Dengan Pendekatan Cost Plus Pricing Sebagai Upaya Memperoleh Laba Optimal (Studi Kasus Pada Usaha Kripik Pisang Berkah Jaya Kelurahan Yosodadi, Metro Timur) Sari, Erna; Nusantoro, Jawoto; Sari, Gustin Padwa
Expensive: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): Mei
Publisher : Universitas Muhammadiyah Metro

The purposes of this study are (1), to determine the calculation of the cost of production using the full costing method and determining the selling price using the cost plus pricing approach (2), to determine the calculation of the cost of production and determining the selling price applied by business owners (3), to find out the comparison between the two calculations. The object of the research is the BERKAH JAYA Banana Chips Business, Yosodadi Village, East Metro. The types of data in this study are qualitative and quantitative data, while the data sources used in this study are primary and secondary data. Data collection techniques used are observation, interviews, and literature. The data analysis method is to identify costs, compile data, calculate the cost of goods using the full costing method and selling prices with the cost plus pricing approach, calculate the cost of production and the selling price of the business owner and then make a comparison. The results of this study indicate that the calculation of the cost of production and selling prices with the standard method is higher than the business owner's method, so that the full costing method and the cost plus pricing approach can be used as an effort to obtain optimal profit

Pengaruh Kemudahan, Keamanan, Dan Resiko Terhadap Minat Menggunakan Ceria Digital Pada Anggota KSPPS BMT Assyafi’iyah KC Metro Putri, Erica Yuliana; Suyanto, Suyanto; Sari, Gustin Padwa
Expensive: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): Mei
Publisher : Universitas Muhammadiyah Metro

This study aims to determine the effect of convenience, security, and risk on members' interest in using the Ceria Digital application. The research is quantitative with an ordinal scale using a questionnaire. Slovin formula sampling probability sampling. The data analysis technique is multiple linear regression, t test, f test, R2 test. The results of the study conclude that convenience has a positive effect on interest in using Ceria Digital. The high level of convenience causes high levels of interest. Security has a positive effect on interest in using Ceria Digital, applications that are increasingly secure generate levels of interest. Risk has a positive influence on interest in using Ceria Digital, each individual's risk management encourages the importance of the benefits obtained.

Pengaruh Kesadaran Wajib Pajak, Pemeriksaan Pajak Dan Penagihan Pajak Terhadap Penerimaan Pajak Penghasilan Badan Pada Kantor Pelayanan Pajak (KPP) Pratama Metro Saketi, Via Dewi; Zanaria, Yulita; Kurniawan, Angga
Expensive: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): Mei
Publisher : Universitas Muhammadiyah Metro

This study aims to analyze Taxpayer Awareness (1), Tax Audit (2), Tax Collection (3) on Corporate Income Tax Receipts at the Tax Service Office (KPP) Pratama Metro. The population in this study were 94 respondents.The data collection technique in this study used a saturated sampling. This method is where all the population is sampled. The data in this study used SPSS version 26 with multiple linear regression analysis testing. The results of this study indicate that Taxpayer Awareness, Tax Audit, Tax Collection have partial or simultaneous effect on Corporate Income Tax Receipts at the Tax Service Office (KPP) Pratama Metro

Analisis Efektivitas Sistem Pemrosesan Sertifikat Tanah (Studi Kasus Pada Kantor Pertanahan Kota Metro) Prasetyawati, Salsabila Mardhiyah; Suyanto, Suyanto; Zanaria, Yulita
Expensive: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): Mei
Publisher : Universitas Muhammadiyah Metro

This study aims to determine the procedure for processing land certificates at the Metro City Land Office. The type of research used is interactive quantitative research. The data analysis technique used is using triangulation with the source means comparing and checking back the degree of confidence of an information obtained through time and different tools in qualitative methods. The results showed that the Land Certification Services in Metro City Regency had been running well, these qualities included: Direct evidence, namely continuous socialization, with complete and modern equipment, and the results achieved for three years were 10,207 certified plot of land. Reliability, namely carrying out a fast and thorough service process in accordance with established procedures. Responsiveness, namely responding clearly and quickly to complaints from the community regarding land issues. Assurance is the ability and knowledge of good and transparent Larasita officers in terms of costs for certification. Empathy is a good attitude, courtesy and a little attention from officers to the community using Larasita services. The supporting factors include: regulations, organization, income, abilities and skills, and service facilities. Meanwhile, the inhibiting factor is the lack of public awareness to carry out land certification.

Analisis Pengendalian Persediaan Barang Dagang (Inventory) Dan Harga Pada Keputusan Pembelian Air Minum Dalam Kemasan (Amdk) Merek Isqo PT Metro Surya Inovasi (PT Mesva) Di Kota Metro Lampung Ruswanti, Lilis; Nusantoro, Jawoto; Kurniawan, Angga
Expensive: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): Mei
Publisher : Universitas Muhammadiyah Metro

This research is a qualitative research with a qualitative descriptive method. This study took 1 respondent from the warehousing staff of PT Metro Surya Innovation as a provider of information about the company's merchandise inventory and 6 large outlets selling Isqo brand bottled drinking water as a provider of price information on purchasing decisions for isqo brand bottled drinking water. Data collection techniques using observation, interviews, and documentation. Based on the results of the analysis and assessment in this study, it shows that in the period August-December 2021, the EOQ/KPE method is 999 units/box with a repurchase frequency of 14 times. Safety stock is 95 units/box and ROP/TPK 190 units, the maximum inventory of goods at the company that must be maintained is 1,094 per day. Based on the comparison results if the merchandise control method is carried out using the EOQ/KPE method, the company can increase efficiency and provide benefits to the company with a cost difference of Rp. 7,281,281. The results show that by using the EOQ/KPE method, the company can precisely determine the safety stock so as to minimize the occurrence of shortages of goods and can also determine the ROP/TPK to avoid delays in ordering and delivery of goods to the customer.

Peranan Audit Internal Untuk Menunjang Efektivitas Pengendalian Internal Persediaan Barang Dagang Pada PT Intan Pariwara Branch Office Metro Nugraheni, Septiana Ayu; Nusantoro, Jawoto; Hendri, Nedi
Expensive: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): Mei
Publisher : Universitas Muhammadiyah Metro

This study aimed to determine the role of internal audits in supporting the effectiveness of internal inventory control at PT. Intan Pariwara Branch Office, Metro. The method used in this research is qualitative with a descriptive approach. The data subject is the administration section and the Warehouse section. Data obtained by researchers through interviews and questionnaires distributed directly to research subjects. Data analysis used the miles method: data collection, data reduction, data presentation and drawing conclusions. This study's conclusion explains that the internal audit's role in inventory control has not carried out internal audit activities under good fieldwork standards: not fully implementing audit planning, program auditing, and audit procedures. And inventory control is not adequate. The completeness of invoices evidences this for issuing goods and receiving goods that are not arranged and stored properly so that it impacts stock.

Pengaruh Latar Belakang Pendidikan Dan Kecerdasan Intelektual Terhadap Pemahaman Akuntansi Dengan Perilaku Belajar Sebagai Variabel Pemoderasi (Studi Empiris Pada Mahasiswa Program Studi S1 Akuntansi Universitas Muhammadiyah Metro) Kurniawan, Edi; Hendri, Nedi; Sari, Gustin Padwa
Expensive: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): Mei
Publisher : Universitas Muhammadiyah Metro

This study aims to analyze the effect of educational background 1; and Intellectual Intelligence 2; Towards Understanding Accounting With Learning Behavior 3; As a moderating variable in students of the S1 Accounting Study Program, Muhammadiyah Metro University. The type of research used in this study is quantitative with a descriptive approach, in this study the researcher used primary data through questionnaires and the population in this study amounted to 484 students. The sampling technique in this research used purposive sampling by using several respondent criteria in order to obtain 118 respondents. The results of this study indicate that educational background has a positive and significant effect on accounting understanding, intellectual intelligence has a positive and significant effect on accounting understanding, The results of this study indicate that educational background and intellectual intelligence have a positive and significant effect on accounting understanding, learning behavior moderates educational background and intellectual intelligence on accounting understanding in undergraduate accounting students at Muhammadiyah Metro University.

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Angga Kurniawan

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angga14.umm@gmail.com

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jurnalexpensive@gmail.com

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Jalan Ki Hajar Dewantara Nomor 116 Iringmulyo Metro Timur Kota Metro Lampung.

Location
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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Angga Kurniawan

Contact Email angga14.umm@gmail.com

Phone +6282179466131

Journal Mail Official jurnalexpensive@gmail.com

Editorial Address Jalan Ki Hajar Dewantara Nomor 116 Iringmulyo Metro Timur Kota Metro Lampung.

Location Kota metro, Lampung INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Angga Kurniawan

Contact Email
angga14.umm@gmail.com

Phone
+6282179466131

Journal Mail Official
jurnalexpensive@gmail.com

Editorial Address
Jalan Ki Hajar Dewantara Nomor 116 Iringmulyo Metro Timur Kota Metro Lampung.

Location
Kota metro,

Lampung

INDONESIA