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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. 3 (2023): September" : 13 Documents clear
Pengaruh Komisaris Independen, Intellectual Capital, Pertumbuhan Penjualan, dan Umur Perusahaan Terhadap Kinerja Keuangan Qonita, Alya; Zanaria, Yulita; Sari, Gustin Padwa
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 3 (2023): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i3.4726

Abstract

This study aims to analyze Independent Commissioners, Intellectual Capital, Sales Sales and Company Age on Financial Performance. This type of research is quantitative, in this study researchers used secondary data through financial reports on companies with a population of 80 companies. The sampling technique used purposive sampling with several criteria so that 73 companies were obtained. Data analysis in this study used the multiple linear regression analysis test method. The results of this study indicate that the Independent Commissioner has a negative effect on Financial Performance, Intellectual Capital has a positive effect on Financial Performance, Sales Growth has a positive effect on Financial Performance, and Company Age has a positive effect on Financial Performance
Pengaruh Pengetahuan Kewirausahaan, E-Commerce Dan Penggunaan Sistem Informasi Akuntansi, Terhadap Pengambilan Keputusan Berwirausaha Selvia, Selvia; Nusantoro, Jawoto; Darmayanti, E Febri
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 3 (2023): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i3.4728

Abstract

This study aims to analyze Entrepreneurship Knowledge, E-commerce, and Use of Accounting Information Systems on Entrepreneurial Decisions in Students of the Accounting Study Program, Faculty of Economics and Business, University of Muhammadiyah Metro. The population in this research is 268 respondents. The sampling technique in this research used several respondent criteria to obtain a sample of 86 respondents. The data in this study used SPSS version 22 with multiple linear regression analysis testing. The results of this study indicate that entrepreneurial knowledge, e-commerce, and the use of accounting information systems have a partial or simultaneous effect on Entrepreneurial Decisions in Students of the Accounting Study Program, Faculty of Economics and Business, University of Muhammadiyah Metro
Pengaruh Persepsi Mahasiswa, Motivasi, Ekspektasi Pendapatan Terhadap Pemilihan Karir Sebagai Profesi Akuntan Sholaiha, Khusnatul; Nusantoro, Jawoto; Darmayanti, Elmira Febri
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 3 (2023): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i3.4729

Abstract

This study aims to describe the influence of student perception, motivation, and income expectations on career selection in the accounting profession. The sampling technique in this study used purposive sampling techniques so that the samples obtained were 124 students. This study used a quantitative approach. The data was analyzed using the help of the SPSS 22 program with a type of analysis, namely multiple linear regression analysis. The results obtained from this study show that student perception, motivation, and income expectations have a significant effect on career selection as an accountant profession. The results of simultaneous testing of student perceptions, motivation, and income expectations together affect career selection as a student accountant profession of the S1 Accounting study program, Faculty of Economics and Business, University of Muhammadiyah Metro.
Analisis Kinerja Puskesmas Dengan Menggunakan Pendekatan Balanced Scorecard Yulianti, Sri; Sualeman, Sualeman; Noor, Iqbal
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 3 (2023): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i3.4730

Abstract

This study aims to measure the performance of Sagaranten Health Center using a Balanced approach. This study used descriptive qualitative method. Data collection by observation, interviews, questionnaires, and documentation. The analytical technique used in this study is descriptive analysis used to descriptive the data that has been collected. Data description is carried out by measuring each performance from the perspectives contained in the Balanced Scorecard, namely financial perspective, customer perspective, internal business process perspective, growth and learning perspective. The results of this study show that Puskesmas Sagranten has a satisfactory performance both in aspects of finance, customers, internal business processes, growth and learning. Although the puskesmas has achieved adequate performance, there is still room for improvement. Such as improving service quality and developing human resources.
Analisis Dampak Covid-19 Terhadap Kinerja Keuangan Desa Putri, Mira Novianti; Hendri, Nedi; Rahayu, Sri Retnaning
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 3 (2023): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i3.4741

Abstract

This study aims to analyze the impact of COVID-19 on the financial performance of the village of Terbanggi Subing, Gunung Sugih District, Central Lampung Regency. 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 financial performance of the village in Terbanggi Subing Village, Gunung Sugih District, Central Lampung, if calculated using the effectiveness ratio before the Covid-19 pandemic in 2018 was less effective, in 2019 it was effective, when the Covid-19 pandemic took place in 2020 it was already effective and in 2021 effective. Village financial performance is calculated using the efficiency ratio before the Covid-19 pandemic in 2018 was categorized as inefficient, in 2019 it was categorized as inefficient, and in 2020 when the Covid-19 pandemic took place it was categorized as inefficient, and in 2021 it was categorized as inefficient. Village financial performance if calculated using a growth ratio in 2019 before the covid-19 pandemic had grown positively, and in 2020 when the covid-19 pandemic was taking place it had grown positively, and in 2021 it was categorized as negative growth
Analisis Efektifitas Struktur Pengendalian Internal Sistem Penerimaan Kas dan Persediaan Dagang pada PT NICOSA Sejahtera di Lampung Timur. Dewantara, Andika; Suyanto, Suyanto; Nusantoro, Jawoto
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 3 (2023): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i3.4744

Abstract

This research was conducted at PT. Nicosa Sejahtera, East Lampung. The aims of the study are to know and analysis the structure of the internal control system of cash receipts and inventory applied on PT. Nicosa Sejahtera, East Lampung and to know the effectiveness the structure of the internal control system on PT. Nicosa Sejahtera, East Lampung. . The research was descriptive-qualitative. Moreover, the instruments in the data collection technique used observation, interviews, and documentation. Furthermore, the data analysis technique started with data reduction, data presentation, and drawing conclusions. Based on the result show that the implementation of internal control within the company has been running as it should, each element of internal control has been running effectively.
Analisis Efektivitas Dan Kontribusi Penerimaan Pajak Bumi Dan Bangunan (PBB) Terhadap Pendapatan Asli Daerah Di Kota Metro Tahun 2017-2021 Kamala, Shafa Tasya; Hendri, Nedi; Rahayu, Sri Retnaning
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 3 (2023): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i3.4745

Abstract

This study aims to determine the level of effectiveness and contribution of land and building tax revenue to the regional revenue of Metro City in 2017-2021. The method used in this research is a qualitative method with a descriptive approach. The data used in this study are secondary data, namely internal data provided by the Metro City Regional Tax and Retribution Management Agency and primary data obtained from direct observations and interviews with related parties. The results of the study show that the 2017-2021 Metro City land and building tax revenue is fluctuating. The level of effectiveness of land and building tax revenue is in the less effective category. And the contribution of land and building tax to regional own-source revenue is in the very less category.
Analisis Program Pemutihan PKB, Pembebasan BBNKB Dan Sosialisasi Pajak Dalam Upaya Meningkatkan Penerimaan PKB Aeni, Silvia; Sudarma, Ade; Tanjung, Hendra
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 3 (2023): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i3.4747

Abstract

This study aims to describe and analyze the application of the motor vehicle tax bleaching program, name change duty, and tax socialization in increasing motor vehicle tax revenue (PKB) at SAMSAT Sukabumi I Cibadak Regency. Where motor vehicle tax and name return duty are the largest tax contributions to Regional Vehicle Tax revenue. This research uses a qualitative approach with primary data, interviews and secondary data in the form of data collection techniques and supported by observation and documentation methods. The decline in the realization of motor vehicle tax revenue and motor vehicle name return duty is due to the lack of public awareness in paying taxes. The results of the analysis conducted by researchers related to the implementation of the motor vehicle tax bleaching program, name reversal duties, socialization are quite good.
Analisis Penerapan PSAK 109 Dan PSAK 101 Penyajian Pelaporan Keuangan Akuntansi Zakat Dan Infaq/Sedekah Pada Lazismu Kl Ummi Dan Lazismu Kl Aisyiyah Al Fianty, Amelia; Kartini, Tina; Noor, Iqbal
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 3 (2023): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i3.4748

Abstract

This research was made to find out how the application of the Sharia Financial Accounting Standards Statement (PSAK) No. 109 and 101 regarding the presentation of the financial reports of LazisMu KL UMMI and LazisMu KL Aisyiyah, as well as knowing the obstacles in compiling the financial reports that have been made. This study used a qualitative research method with a descriptive approach. The variable used in this study is where the social situation in this study consists of three elements, namely places, people and activities. The technique used in data collection is the triangulation technique, which includes observation, interviews and documentation. With data analysis techniques performed include data reduction, data presentation, and drawing conclusions.The results of this study indicate that LazisMu KL UMMI and LazisMu KL Aisyiyah have implemented Zakat, Infak/Shadaqah Accounting in accordance with the Statement of Financial Accounting Standards (PSAK) 109. However, the disclosures are not appropriate, because notes to financial statements have not been made. In addition, the financial reports prepared by LazisMu KL UMMI are in accordance with Statement of Financial Accounting Standards (PSAK) 101, while LazisMu KL Aisyiyah is not yet in accordance with PSAK 101 concerning the presentation of financial reporting.
Pengaruh Akuntabilitas, Partisipasi Masyarakat Dan Kompetensi Aparatur Desa Terhadap Pembangunan Desa Subakti, Iwan Habib; Zanaria, Yulita; Hendri, Nedi
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 3 (2023): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i3.4754

Abstract

This study aims to analyze Accountability, Community Participation and Competence of Village Apparatuses for Village Development. This type of research is quantitative, in this study researchers used primary data through questionnaires with a population of 1053 families. The sampling technique used Slovin with several criteria so that 91 respondents were obtained. Data analysis in this study used the multiple linear regression analysis test method. The results of this study indicate that Accountability influences Village Development, Community Participation influences Village Development, Village Apparatus Competence influencesVillage Development.

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