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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Pengaruh Financial Knowledge, Financial Awareness, Financial Experience, Pendapatan Dan Financial Technology Terhadap Personal Finansial Planning Generasi Z Di Kota Metro
Puspita Sari, Sri;
Zanaria, Yulita;
Febri Darmayanti, Elmira
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 3 (2024): September
Publisher : Universitas Muhammadiyah Metro
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DOI: 10.24127/exclusive.v3i3.7313
This study aimed to analyze the effect of Financial Knowledge, Financial Awareness, Financial Experience, Income, and Financial Technology on Personal Financial Planning of Generation Z in Metro City. The population in this study were generation Z in Metro city which were in the productive age category, namely 15-28 years old. The sampling technique in this study used purposive sampling technique using the Slovin formula so that a sample of 100 respondents were obtained. The data were analyzed using multiple linear regression analysis methods. The results showed that Financial Knowledge (X1), Financial Awareness (X2), Income (X4), and Financial Technology (X5) affected the Personal Financial Planning of generation Z in Metro City. While Financial Experience (X3) had no effect on Personal Financial Planning Generation Z in Metro city
Pengaruh Literasi Keuangan, Gaya Hidup, Dan Gender Terhadap Pengelolaan Keuangan Mahasiswa Akuntansi Universitas Muhammadiyah Sukabumi
Kusmiati Agustin, Mia;
Wahyu Nugroho, Gatot;
Martaseli, Evi
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 3 (2024): September
Publisher : Universitas Muhammadiyah Metro
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DOI: 10.24127/exclusive.v3i3.7314
This study aims to determine the influence of financial literacy, lifestyle and gender on the financial management of accounting students of Muhammadiyah Sukabumi University. This study used quantitative methods with data collection techniques using primary data through questionnaires with a population of 566 accounting study program students of Muhammadiyah Sukabumi University. The sampling technique used the slovin formula and obtained a sample of 85 respondents. The data in this study used SPSS version 23 with multiple linear analysis testing. The results of this study show that financial literacy, lifestyle and gender have a partial and simultaneous effect on the financial management of accounting students of Muhammadiyah Sukabumi University.
Analisis Penerapan Akuntansi Di Dinas Perumahan Rakyat Dan Kawasan Permukiman Kota Metro
Siti Kholifah, Ulfi;
Zanaria, Yulita;
Nusantoro, Jawoto
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 3 (2024): September
Publisher : Universitas Muhammadiyah Metro
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DOI: 10.24127/exclusive.v3i3.7315
This research aims to determine the suitability of the application of accounting in the Metro City Public Housing and Residential Area Service. The type of research used is a qualitative descriptive method. The instruments used in this research are interviews and observations. Data analysis was carried out using the Miles and Huberman model. The research results show that the application of accounting in the Metro City Public Housing and Residential Area Service is not in accordance with Generally Applicable Accounting Principles. The accounting process carried out by the Metro City Perkim Service starts with all cash disbursement and cash receipt transactions which are recorded first in the General Cash Book (BKU). Document all transactions that occur and then journalize them. Transactions that cause cash disbursements are recorded in the cash disbursement journal and vice versa. It's just that the Department does not print out the journaling process and only makes it according to a computerized system.
Pengaruh Pemberian Modal Kerja, Tanggung Renteng Dan Literasi Keuangan Terhadap Keberlangsungan Usaha Mikro, Kecil, dan Menengah
Siti Farida, Nikhen;
Zanaria, Yulita;
Padwa Sari, Gustin
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 3 (2024): September
Publisher : Universitas Muhammadiyah Metro
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DOI: 10.24127/exclusive.v3i3.7317
This research is a quantitative study with a quantitative descriptive method that aims to provide empirical evidence of the effect of providing working capital, joint responsibility and financial literacy on the sustainability of micro, small and medium enterprises. The population used in this study were all BTPN Syariah micro credit loan customers in Seputih Mataram District. Determination of the sample using purposive sampling method by obtaining the number of observations as many as 65 customers. Data processing in this study used SPSS version 25 calculation tools with data analysis techniques used descriptive statistics, classical assumption tests, hypothesis testing and statistical hypothesis testing. The results showed that working capital and financial literacy influenced the sustainability of micro, small and medium enterprises of BTPN Syariah customers in Seputih Mataram District, Central Lampung. Meanwhile, joint responsibility has no effect on the sustainability of micro, small and medium enterprises of BTPN Syariah customers in Seputih Mataram District, Central Lampung
Pengaruh Pemahaman Akuntansi Perpajakan Terhadap Hasil Belajar Mahasiswa Jurusan Akuntansi Universitas Muhammadiyah Metro Dengan Motivasi Belajar Sebagai Variabel Moderasi
Yashinta, Fadilah;
Zanaria, Yulita;
Septiani, Ana
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 3 (2024): September
Publisher : Universitas Muhammadiyah Metro
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DOI: 10.24127/exclusive.v3i3.7320
This research aims to determine the effect of understanding tax accounting on the learning outcomes of students majoring in accounting at Muhammadiyah Metro University with learning motivation as a moderating variable. The type of research used is quantitative research with a descriptive approach. The instrument used in this research is a questionnaire. Data analysis was carried out namely Moderated Regression Analysis (MRA). The research results show that Understanding Tax Accounting influences the learning outcomes of Accounting Department Students at Muhammadiyah Metro University. Learning motivation moderates the relationship between Understanding Tax Accounting and learning outcomes for students majoring in Accounting, Muhammadiyah Metro University
Analisis Efektivitas Dan Efisiensi Anggaran Unit Reskrim Polsek Marga Tiga Polres Lampung Timur
Anjelina, Kadek;
Hendri, Nedi;
Febri Darmayanti, Elmira
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 3 (2024): September
Publisher : Universitas Muhammadiyah Metro
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DOI: 10.24127/exclusive.v3i3.7321
This study aims to determine how the budget realization of the effectiveness and efficiency of the performance of the Marga Tiga Police Criminal Investigation Unit of the East Lampung Police in the 2019-2023 budget year through budget realization and analyzing inhibiting factors in realizing the budget analyzed using quantitative descriptive methods. The population in this study was the Marga Tiga Police, East Lampung Police, while the research sample was the budget distribution report (resdisgar) and financial accountability report (perwabkeu) of the Marga Tiga Police Criminal Investigation Unit for the 2019-2023 budget year. The results of this study indicate that the level of budget effectiveness at the Marga Tiga Police Criminal Investigation Unit for the 2019-2023 budget year is entirely said to be ineffective. The development of the level of budget management efficiency at the Marga Tiga Police Criminal Investigation Unit for the 2019-2023 Budget Year can be said to be very efficient in managing the budget. Factors that can hinder the realization of the budget in the Marga Tiga Police Criminal Investigation Unit are individual factors and environmental factors.
Pengaruh Produk Tabungan Dan Kualitas Pelayanan Terhadap Keputusan Menabung Nasabah Di Koperasi Kredit Bunga Tanjung Cabang Sendang Agung Lampung Tengah
Lutviana, Yusri;
Hendri, Nedi;
Septiani, Ana
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 3 (2024): September
Publisher : Universitas Muhammadiyah Metro
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DOI: 10.24127/exclusive.v3i3.7328
This research aims to find out how much influence savings products and service quality have on the decision to save at the Tanjung Bunga Credit cooperative, Sendang Agung Branch, Central Lampung. This research method is quantitative research with a population of 250 customers with a sample taken of 73 respondents as customers of the cooperative. The data collection technique uses a questionnaire as primary data and secondary data obtained from the cooperative office. The results of the research show that savings products influence customers' savings decisions at the Bunga Tanjung Credit Cooperative, Sendang Agung Branch, Central Lampung, service quality influences customers' savings decisions at the Bunga Tanjung Credit Cooperative, Sendang Agung Branch, Central Lampung, and savings products and service quality simultaneously have no influence. on customers' savings decisions at the Bunga Tanjung Credit Cooperative, Sendang Agung, Central Lampung Branch.
Analisis Biaya Iklan Dan Biaya Live Streaming Pada Pendapatan Elemate Shop
Roisah Putri, Aulia;
Hendri, Nedi;
Febri Darmayanti, Elmira
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 3 (2024): September
Publisher : Universitas Muhammadiyah Metro
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DOI: 10.24127/exclusive.v3i3.7329
The purpose of using marketing through advertising and live streaming is to introduce products to the public so that sales occur and generate income in accordance with business targets. The use of marketing through advertising and live streaming certainly requires costs. Thus, this study aims to analyze advertising costs and live streaming costs on Elemate Shop's revenue. The method used in this study is a qualitative descriptive method. The data used in this study is secondary data, with the data used in the form of Elemate Shop's monthly financial reports for February-June 2023. The results of this study indicate that advertising costs, live streaming costs, and revenue for 5 months have increased. The increase in advertising costs and live streaming costs affects the increase in Elemate Shop's revenue
Faktor - Faktor Yang Mendorong Adopsi Qris sebagai Solusi Pembayaran Digital untuk Mempermudah Transaksi UMKM
Sriyono, Sriyono;
Adam, Julian;
Dwi Kinasih, Ramona;
Agustina, Dayuk;
Maulidah, Ummul;
Al Adawiyah, Eka Robi’atul
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 3 (2024): September
Publisher : Universitas Muhammadiyah Metro
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DOI: 10.24127/exclusive.v3i3.7373
Elaborating on the factors that encourage QRIS adoption by MSMEs is the aim of this study. Literature review is the research method that we use. Data was obtained through analysis of related articles that reveal the views of industry players. The study results prove that there are factors that encourage the adoption of QRIS by MSMEs, namely: (1) QRIS is easy to use and does not require special equipment. (2) The security of QRIS is guaranteed by Bank Indonesia. (3) QRIS can speed up the transaction process and increase the operational efficiency of MSMEs. (4) Using QRIS can increase MSME sales because it attracts more customers who use digital payments. It is hoped that with more and more MSMEs adopting QRIS, financial transactions will become more efficient, easier and safer, so that they can encourage the economic growth of MSMEs in Indonesia. However, there are still several inhibiting factors that need to be improved by the government and Bank Indonesia.
Pengaruh Literasi Keuangan, Kemampuan Manajerial Dan Peran Financial Technology (Fintech) Payment Terhadap Kinerja UMKM
Chita Sari, Dewi;
Suyanto, Suyanto;
Kurniawan, Angga
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 3 (2024): September
Publisher : Universitas Muhammadiyah Metro
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DOI: 10.24127/exclusive.v3i3.7434
This study aims to determine the Effect of Financial Literacy, Managerial Ability and the Role of Financial Technology (fintech) Payment on the Performance of Culinary MSMEs in Metro City. The type of research used in this study is quantitative. This study uses primary data through questionnaires, and the population used in this study amounted to 1080. The sampling technique in this study was reduced by using purposive sampling according to the characteristics determined by the researcher; the sample taken in this study was 100 respondents. The result of this study indicat that financial Literacy Influences the performance of culinary MSMEs, Managerial Skills affect performance of culinary MSMEs, and the role of financial technology (fintech) payment affect performance of culinary MSMEs Taken Together the variable. The results of this study indicate that financial literacy, managerial ability, and the role of financial technology (fintech) payment affect the performance of culinary MSMEs in Metro City