Expensive: Jurnal Akuntansi dan Keuangan
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.
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<![CDATA[Pengaruh Fraudulent Financial Reporting, Employee Morality, dan Persepsi Kesesuaian Kompensasi Terhadap Kecenderungan Kecurangan Akuntansi yang Dimoderasi Sistem Pengendalian Internal ]]>
<![CDATA[Mutiara Puri, Rara]]>;
<![CDATA[Zanaria, Yulita]]>;
<![CDATA[Retnaning Rahayu, sri]]>
<![CDATA[ Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): Mei ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/exclusive.v3i2.5952
<![CDATA[This research is a type of quantitative research using a comparative causal study that leads to a causal relationship. Data collection was carried out using the questionnaire method and processed using SPSS Statistics 25 with a sample of 30. The results of this study indicate that the fraudulent financial reporting variable has a positive and significant effect on accounting fraud, the employee morality variable has a positive and significant effect on accounting fraud, the compensation suitability variable has a negative effect and significant to accounting fraud, fraudulent financial reporting variable has a positive and significant effect on accounting fraud which is moderated by the internal control system, employee morality variable has a negative and significant effect on accounting fraud which is moderated by the internal control system, compensation suitability variable has a positive and significant effect on fraud accounting moderated by the internal control system, and internal control system variables have a positive and significant effect on accounting fraud.]]>
<![CDATA[Pengaruh Pengetahuan Perpajakan, Sanksi Pajak dan Peran Aparatur Desa Terhadap Kepatuhan Wajib Pajak ]]>
<![CDATA[Sarani, Sarani]]>;
<![CDATA[Terzaghi, M. Titan]]>;
<![CDATA[Fitriasuri, Fitriasuri]]>
<![CDATA[ Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): Mei ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/exclusive.v3i2.5954
<![CDATA[This research aims to provide an understanding of taxpayer compliance with non-compliance in paying PBB. Research method used: Selection of population and sample using simple random sampling, using quantitative data. Meanwhile, the data sources are primary data and secondary data, with one dependent variable and three independent variables. Using analysis with quantitative descriptive statistical methods. Data quality testing was carried out using validity testing and reliability testing. Meanwhile, the next test uses multiple linear regression analysis, Partial Significance Test (t Test), Simultaneous Significance Test (F Test). The research results provide that tax knowledge has a positive and significant impact on taxpayer compliance in paying PBB. Tax sanctions have a positive effect on taxpayer compliance in paying PBB. And the role of village officials has a positive influence on taxpayer compliance in paying PBB. With the role of village officials, it will encourage higher levels of taxpayer compliance in paying PBB.]]>
<![CDATA[Pengaruh Kreativitas, Modal, Inovasi Dan Pemahaman Akuntansi terhadap Perkembangan Usaha ]]>
<![CDATA[Cahya Ranika, Audry]]>;
<![CDATA[Zanaria, Yulita]]>;
<![CDATA[Febri Darmayanti, Elmira]]>
<![CDATA[ Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): Mei ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/exclusive.v3i2.5956
<![CDATA[This research aims to analyze Creativity , Capital, Innovation, and Accounting Understanding of the Development of MSME Businesses in the Furniture Industry in Central Metro District. The population in this study was 460 respondents. The sampling technique in this research used several respondent criteria to obtain a sample of 82 respondents. The data in this study used SPSS version 25 with multiple linear regression analysis testing. The results of this research show that creativity, capital, innovation and understanding of accounting have a partial or simultaneous influence on the development of MSME businesses in the furniture industry in Central Metro District.]]>
<![CDATA[Pengaruh Investment Opportunity Set, Konservatisme Akuntansi Dan Pertumbuhan Laba Terhadap Kualitas Laba Pada Perusahaan Manufaktur Di Indonesia ]]>
<![CDATA[Widyastuti, Niken]]>;
<![CDATA[Sunarto, Sunarto]]>
<![CDATA[ Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): Mei ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/exclusive.v3i2.6102
<![CDATA[This research aims to provide empirical evidence on the influence of Investment Opportunity Set, Conservatism, and Profit Growth on Earnings Quality in manufacturing companies listed on the Indonesia Stock Exchange (BEI). Profit growth reflects the company's ability to increase earnings over time, while earnings quality reflects the extent to which reported earnings reflect the actual performance of the company. This study uses financial data from manufacturing companies during the period 2018-2022 with 146 observations as the sample. The data used are secondary in nature. Data analysis is performed using multiple regression analysis with the assistance of SPSS 21 software. The research findings indicate that the Investment Opportunity Set and Accounting Conservatism have a positive effect on earnings quality, while Profit Growth has a negative impact on earnings quality. Keywords: Earnings Quality, Investment Opportunity Set, Conservatism, Profit Growth]]>
<![CDATA[Pengaruh Literasi Keuangan Dan Financial Teknologi Terhadap Perilaku Keuangan ]]>
<![CDATA[Aryanti, Meli]]>;
<![CDATA[Kartini, Tina]]>;
<![CDATA[Indrawan, Andri]]>
<![CDATA[ Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): Mei ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/exclusive.v3i2.6323
<![CDATA[This study aims to determine and explain the effect of financial literacy and financial technology on financial behavior in accounting students. This research is an associative quantitative study using primary data collected through questionnaires. The population in this study were active students of the Accounting Study Program, Faculty of Economics, Muhammadiyah University of Sukabumi, even semester, namely 390 students. the sample in the study was 80 people. The sampling technique was purposive sampling and analyzed through multiple linear regression.The results of this study stated that partially financial literacy had a positive effect on the financial behavior of accounting students, as evidenced by the value of the regression coefficient of 5.086 > 1.9908 and a significance value of 0.000 <0.05, and financial technology has no effect on financial behavior as evidenced by a regression coefficient value of 0.764 <1.9908 and a significance of 0.00 Meanwhile, the financial literacy and financial technology variables simultaneously influence the financial behavior of Accounting Students at the Muhammadiyah University of Sukabumi of 31,384 with a significance of 0.00.]]>
<![CDATA[Pengaruh Fraudulent Financial Reporting, Employee Morality, dan Persepsi Kesesuaian Kompensasi Terhadap Kecenderungan Kecurangan Akuntansi Yang Dimoderasi Oleh Sistem Pengendalian Internal ]]>
<![CDATA[Mutiara Puri, Rara]]>;
<![CDATA[Zanaria, Yulita]]>;
<![CDATA[Retnaning Rahayu, sri]]>
<![CDATA[ Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): Mei ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/exclusive.v3i2.6354
<![CDATA[This research is a type of quantitative research using a comparative causal study that leads to a causal relationship. Data collection was carried out using the questionnaire method and processed using SPSS Statistics 25 with a sample of 30. The results of this study indicate that the fraudulent financial reporting variable has a positive and significant effect on accounting fraud, the employee morality variable has a positive and significant effect on accounting fraud, the compensation suitability variable has a negative effect and significant to accounting fraud, fraudulent financial reporting variable has a positive and significant effect on accounting fraud which is moderated by the internal control system, employee morality variable has a negative and significant effect on accounting fraud which is moderated by the internal control system, compensation suitability variable has a positive and significant effect on fraud accounting moderated by the internal control system, and internal control system variables have a positive and significant effect on accounting fraud.]]>
<![CDATA[Analysis of the Internal Control System of Cash Receipts and Disbursements ]]>
<![CDATA[Destalia Puteri, Ajeng]]>;
<![CDATA[Indrawan, Andri]]>;
<![CDATA[Martaseli, Evi]]>
<![CDATA[ Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): Mei ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/exclusive.v3i2.6401
<![CDATA[This study aims to analyze the extent to which the internal control system of cash receipts and disbursements is implemented at PT. Sinar Sosro Sukabumi Sales Office in carrying out its business activities in order to achieve company goals. The theory used in this study is the theory according to Mulyadi. The research method used in this study is a qualitative research method, with descriptive data analysis techniques, namely data obtained from interviews and observations as well as documentation. Where the data taken is secondary and primary data in the form of evidence of records or historical reports of the company. The results of this study indicate that the internal control system of cash receipts and disbursements applied at PT. Sinar Sosro KP. Sukabumi is not completely good yet, because there are still elements that are not in accordance with Mulyadi's theory. of which there are still multiple functions where the cash function performed by the cashier turns out to be in charge of the accounting department as well. Cash and related parts of cash have not been insured by the company. It is feared that this will reduce the accuracy of the records and will open up opportunities for employees to commit cash fraud which can be detrimental to the company. This will also reduce the effectiveness of the cashier's work practices, because it holds two functions simultaneously]]>
<![CDATA[Pengaruh Kepercayaan Teknologi Sistem Informasi Akuntansi Dan Kepuasan Pengguna terhadap Kinerja Individual ]]>
<![CDATA[Latuz Zaroh, Evi]]>;
<![CDATA[suyanto, suyanto]]>;
<![CDATA[Kurniawan, Angga]]>
<![CDATA[ Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): Mei ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/exclusive.v3i2.6404
<![CDATA[This study aims to examine the effect of Accounting Information System Technology Trust and User Satisfaction on Individual Performance (Case Study of Employees at the Metro City Regional Financial and Asset Management Agency Office). This research uses the Technology Acceptance Model (TAM) theory. This research method uses non-probability sampling method with purposive sampling technique. The number of samples used in thus study were 59 respondents with the criteria of employees at the criteria of employees at the Metro City Regional Financial and Asset Management Agency office who were familiar with the Accounting Information Technology System. The tool to be used for data analysis is multiple linear regression analysis. The results of this study indicate that: (1) Technology Trust in Accounting Information System has a positive effect on individual performance. (2) User Satisfaction has a positive effect on individual performance. (3) Together, the variables of Accounting Information System Technology Trust and User Satisfaction simultaneously have a positive effect on Individual Performance at the Metro City Regional Finacial and Asset Management Agency.]]>
<![CDATA[Analisis Laporan Keuangan dan Penggunaan Altman Z-Score untuk Memprediksi Kebangkrutan Perusahaan Jasa Transportasi dan Logistik ]]>
<![CDATA[Rusdi Hidayat, Ahmad]]>;
<![CDATA[M. Nawawi, Zuhrinal]]>;
<![CDATA[Syafina, Laylan]]>
<![CDATA[ Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): Mei ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/exclusive.v3i2.6501
<![CDATA[This research aims to determine financial ratios that can be used as a tool to detect financial distress, which is a stage before bankruptcy and determine the level of bankruptcy in transportation and logistics service companies on the Indonesia Stock Exchange. This type of research is descriptive qualitative using documentation and literature study in data collection techniques. Financial reports, namely the balance sheet and profit and loss, are the object of this research. Four transportation and logistics service companies listed on the Indonesian Stock Exchange (BEI) and indexed on the Indonesian Sharia Stock Index are the subjects of this research. The research results show that financial ratios in financial statement analysis can detect financial distress and the modified Altman Z-Score method can predict bankruptcy. That there is one company in healthy condition, namely BIRD with an average Z-Score of 4.32. Meanwhile, three other companies, namely BLTA, TMAS and WEHA, are predicted to go bankrupt with respective Z-Scores of -54.26, 0.93 and -0.07.]]>
<![CDATA[Pengaruh Capital Expenditure dan Struktur Modal terhadap Nilai Perusahaan pada Index Saham LQ45 Yang Terdaftar Di Bursa Efek Indonesia ]]>
<![CDATA[Kusnia, Fiatul]]>;
<![CDATA[Suyanto, Suyanto]]>;
<![CDATA[Padwa Sari, Gustin]]>
<![CDATA[ Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): Mei ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/exclusive.v3i2.6502
<![CDATA[The growth opportunities of each company are different from each other. These differences lead to different financial decisions to achieve company goals. This study discusses the impact of capital expenditure (CAPEX) and capital structure (DER) on company value (PBV) in LQ-45 stock index companies listed on the Indonesia Stock Exchange. The purpose of this study is to understand the influence of CAPEX and DER on LQ-45 stock index companies listed on the Indonesia Stock Exchange in 2021-2022. The sample used was 56 LQ-45 stock index companies.Data collection techniques use documentation techniques, literature, and access to the official website of the Indonesia Stock Exchange and the website of each company in accordance with the research sample in the form of annual report data. While the data analysis techniques used are descriptive tests, classical assumption tests, multiple linear regression analysis, partial T tests, F tests, and determination tests (R2). The results showed that capital expenditure does not affect the value of the company, the capital structure affects the value of the company.]]>
