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Expensive: Jurnal Akuntansi dan Keuangan
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 13 Documents
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Search results for , issue "Vol. 2 No. 2 (2023): Mei" : 13 Documents clear
Pengaruh Kemudahan Penggunaan Teknologi, Kualitas Pelayanan Dan Kepercayaan Terhadap Minat Konsumen Dalam Penggunaan Aplikasi Kasir Ayo SRC Kurniawati, Rina; Hendri, Nedi; Kurniawan, Angga
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 2 (2023): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i2.3870

Abstract

This study aims to analyze the ease of use of technology (1), quality of service (2), and trust (3) on consumer interest in using the Kasir Ayo SRC application (Case Study of SRC Wariston Semuli jaya). The population in this research is 135 respondents. The sampling technique in this research used several respondent criteria so as to obtain a sample of 143 respondents. The data in this study used SPSS version 25 with multiple linear regression analysis testing. The results of this study indicate that the Ease of Use of Technology, Quality of Service and Trust partially or simultaneously influence Consumer Interest in Using the Ayo SRC Cashier Application (Case Study of SRC Wariston Semuli jaya)
Analisis Modal Kerja dan Pengelolaan Keuangan pada UMKM (Studi Kasus pada UMKM Afza Frozen Food Di Kota Metro) Kinanti, Sekar; Suyanto, Suyanto; Sari, Gustin Padwa
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 2 (2023): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i2.3921

Abstract

This research aims at working capital and financial management in SMEs Afza Frozen Food in Metro City. This type of research is descriptive research with a qualitative approach. The data analysis technique used is using a qualitative descriptive analysis tool that is describing the data that has been obtained from the data collection technique used. The results of the study show that the working capital contained in UMKM Afza Frozen Food always experiences fluctuations that are not so significant. The provision and use of efficient working capital affects the level of profit or profit, this occurs in Afza Frozen Food SMEs, where the higher the working capital used, the higher the operating profit generated. Afza Frozen Food does not manage its finances well, this can be seen from the absence of planning, recording, reporting and financial management processes, resulting in unclear profit/loss result.
Pengaruh Gender, Lingkungan Kerja, Pelatihan Profesional, Pertimangan Pasar Kerja, dan Persepsi Mahasiswa terhadap Profesi Akuntan Publik dan Minat menjadi Akuntan Publik Handayani, Putri; Zanaria, Yulita; Darmayanti, Elmira Febri
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 2 (2023): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i2.3923

Abstract

This study aims to analyze the influence of gender, work environment, professional training, labor market considerations, and students' perceptions of the profession of a public accountant on interest in becoming a public accountant. The population in this research is 268 respondents. The sampling technique in this research used a Purposive Sampling Technique using the Slovin Formula for respondents to obtain a sample of 95 respondents. The data in this study used SPSS version 25 with multiple linear regression analysis testing. The results of this study indicate that students' perceptions of becoming accountants have a partial effect on interest in becoming public accountants. However, Gender, Professional Training, and Labor Market Considerations do not have a partial effect on the Interest to Become a Public Accountant. Taken together the variables Gender, Work Environment, Professional Training, Labor Market Considerations, and Student Perceptions of the Public Accountant Profession simultaneously influence Student Interests to Become Public Accountants in Students of the Muhammadiyah Metro University Accounting Study Program
Pengaruh Literasi Keuangan, Penggunaan Electronic Wallet dan Kontrol Diri Terhadap Perilaku Konsumtif Mahasiswa (Studi Kasus Mahasiswa S1 Akuntansi Fakultas Ekonomi dan Bisnis di Universitas Muhammadiyah Metro) Hardy, Arum Mutiara; Hendri, Nedi; Darmayanti, Elmira Febri
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 2 (2023): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i2.3940

Abstract

This study aims to analyze Financial Literacy (1), Use of Electronic Wallet (2), and Self-Control (3) on Consumptive Behavior in Students of the Bachelor of Accounting Study Program, Faculty of Economics and Business, University of Muhammadiyah Metro. The population in this study were 268 respondents. The sampling technique in this research used several respondent criteria to obtain a sample of 160 respondents. The data in this study used SPSS version 22 with multiple linear regression analysis testing. The results of this study indicate that financial literacy, use of electronic wallets, and self-control have a partial or simultaneous effect on consumptive behavior in Students of the Bachelor of Accounting Study Program, Faculty of Economics and Business, University of Muhammadiyah Metro.
Pengaruh Literasi Keuangan dan Financial Technology terhadap Inklusi Keuangan pada UMKM Kelurahan Yosodadi Kecamatan Metro Timur Rahmadanti, Silvi Wahyu; Zanaria, Yulita; Nusantoro, Jawoto
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 2 (2023): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i2.3942

Abstract

This study aims to determine the effect of financial literacy and fintech on financial inclusion in SMEs in Yosodadi Village, Metro Timur District. The type of research used in this research is quantitative research with an associative approach. Data analysis was carried out by testing instruments, classical assumptions and testing hypotheses. The results showed that financial literacy (X1) had a significant effect on financial inclusion in UMKM Yosodadi Village. When a person has a high level of understanding of financial concepts, the higher the level of one's financial inclusion. Financial Technology (X2) has a significant effect on financial inclusion in Yosodadi Village SMEs. The higher use of Fintech will support the level of financial inclusion. Where the availability of access and financial services will be wider and easier to reach
Sistem Pembiayaan KPR Sejahtera Fasilitas Liquiditas Pembiayaan Perumahan (FLPP) Dengan Akad Murabahah Bagi Masyarakat Berpenghasilan Rendah (MBR) Nurbaeti, Siti
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 2 (2023): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i2.4388

Abstract

The study aims to determine the suitability of the Prosperous KPR Financing System Housing Financing Liquidity Facility (FLPP) for Low-Income Communities (MBR) with a Murabahah Agreement at PT. Bank Syariah Indonesia kcp abdullah bin Nuh Abn 1 Cianjur with DSN-MUI/IV/2000 Fatwa. Data collection techniques using Participatory Observation interviews, documentary studies, triangulation, secondary data and primary data. The result of this study indicate that PT. Bank Syariah Indonesia KCP Abdullah bin nuh cianjur does not fully reflect the fatwa form the national sharia council No:04/SN-MUI IV/2000 concering murabaha.The violation occurred in term of ownership of goods (milkiyah) in the third point, namely the bank should buy goods needed by the costumer on behalf of thebank itself, but in practice the bank bus onbehalf pn the costumer and back completes the murabhah contract first to the new customer to enter ito a wakalah contract.
Pengaruh Sistem Informasi Akuntansi, Pengendalian Internal, dan Kompensasi Terhadap Kecurangan Akuntansi Dalam Sistem Pemberian Kredit Pada PT BNI Kota Metro Kurniawan, Muhammad Shuhada; Zanaria, Yulita; Darmayanti, Elmira Febri
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 2 (2023): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i2.4402

Abstract

This study aims to determine the effect of accounting information systems, internal controls and compensation for accounting fraud in the credit granting system at PT BNI Kota Metro. The type of research used in this research is quantitative research with an associative approach. Data analysis was carried out by testing instruments, classical assumptions and testing hypotheses. The results of the study show that the Accounting Information System has a significant effect on accounting fraud. Internal control has a significant effect on accounting fraud. Compensation has a significant effect on accounting fraud. Accounting Information Systems, Internal Control, and Compensation simultaneously have a significant effect on accounting fraud.
Analisis Pelaksanaan Take Over Pembiayaan Nasabah Pensiunan Anri, Anri
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 2 (2023): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i2.4462

Abstract

This study aims to analyze the implementation of take over financing for retired customers to know how to implement the Take Over financing for retired customers at PT. Indonesian Islamic Bank KCP Abdulah bin Nuh Cianjur. This type of research uses descriptive qualitative with data collection techniques using participatory observation methods, interviews, documentation studies, triangulation, secondary data, and primary data. Based on the results of the discussion it can be concluded that the implementation of retirement take over financing is the submission of customers, requests for take over, approval of take over, disbursement of requests and contracts, collateral collection, and monitoring..
Analisis Sistem Pengendalian Intern atas Pengeluaran Kas Pada BMT AL Muhsin Di Kota Metro Arrasyid, Rois Ikhsan
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 2 (2023): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i2.4465

Abstract

This study aims to find out how the internal control system for cash disbursements at the Metro City State Electricity Company. This research is qualitative in nature and uses a descriptive analysis approach. Data analysis was carried out by data reduction, data presentation and drawing conclusions. The results showed that the internal control system implemented by BMT. Metro City is good. This is because BMT AL Muhsin Kota Metro has implemented an internal control system based on standard operating procedures (SOP). This is proven by the fact that in the company's internal cash control there are parties involved, documents and contents of cash evidence involved both in the system of cash receipts and cash disbursements.
Analisis Biaya Produksi (Cost Of Production) Dalam Menentukan Harga Jual Menggunakan Metode Full Costing Suci, Desi Permoni; Nusantoro, Jawoto; Septiani, Ana
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 2 (2023): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i2.4466

Abstract

This study aims to determine the difference in the calculation of production costs according to mushroom production with the calculation of production costs using the full costing method. And to find out the selling price of production according to straw mushroom production and according to the full costing method. The research method used in this research is qualitative research. The research results show that there is a price difference, namely by using the full costing method, the price obtained is greater than the cost of production obtained according to business processor estimates. This is because the classification and collection carried out by business processors does not take into account all costs sacrificed. because the calculations made by business processors are not correct in imposing factory overhead costs on each product

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