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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
Expensive: Jurnal Akuntansi dan Keuangan
ISSN : 28295609     EISSN : 28294807     DOI : https://doi.org/10.24127
Core Subject : Science, Social,
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.
Articles 13 Documents
Search results for , issue "Vol. 4 No. 3 (2025): September" : 13 Documents clear
Pengaruh Penggunaan Digital Payment QRIS dan Tingkat Literasi Digital terhadap Pendapatan Penjualan Ariska , Ririn; Hendri, Nedi; Padwa Sari, Gustin
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i3.10399

Abstract

This study aims to analyze the effect of the use of QRIS digital payments and the level of digital literacy on sales revenue in culinary sector MSMEs in East Metro City. The method used is quantitative with a survey approach, involving 65 respondents of MSME actors who use QRIS. Data were collected through questionnaires and analyzed using multiple linear regression. The results of the study indicate that the use of QRIS digital payments has a positive and significant effect on sales revenue. The ease and efficiency of transactions offered by QRIS allows MSMEs to reach more customers, especially among the younger generation who prefer digital payments. This study provides the importance of MSME development, especially in the use of digital technology to increase efficiency and revenue. Training and socialization programs are needed to improve digital literacy among MSME actors, in order to support wider acceptance and use of QRIS. Therefore, this study is expected to be a reference for related parties in formulating policies that support the digitalization of MSMEs in Indonesia.
Implementasi Business Intelligence Dalam Menganalisis Kinerja Bisnis Virtual Hotel Operator (VHO) Dea Prastika, Merri; Nusantoro, Jawoto; Septiani, Ana
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i3.10406

Abstract

This study aims to present information about RedDoorz's business performance in the form of an interactive visualization dashboard that can be used as a supporting indicator for strategic decision making. This study used a descriptive exploratory approach with a Business Intelligence Roadmap development model. Data collection instruments include secondary data and literature studies, with analysis stages including business understanding, data understanding, SQL analysis, data visualization, data visualization dashboard, and user acceptance testing. The tools used in this study were Google Colab, PostgreSQL and Tableau to process, analyze and visualize data in the form of interactive dashboards. The results of the study indicate that the implementation of Business Intelligence at RedDoorz plays an important role in improving operational efficiency, supporting business planning, and strengthening competitiveness through data-based decision making and informative visualization.
Analisis Penetapan Harga Jual Menggunakan Metode Cost Plus Pricing dengan Pendekatan Full Costing Amelia Putri, Intan; Febri Darmayanti, Elmira; Nusantoro, Jawoto
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i3.10407

Abstract

This study aims to determine the pricing method used and to determine the differences in production cost calculations according to Bhista Bakery MSMEs with production cost calculations using the CostPlus Pricing method with a Full Costing Approach. The method used in this study is descriptive with a qualitative approach. Data collection techniques used in this study are observation, interviews, and documentation. Data analysis techniques used include calculating production costs, calculating selling prices, and decision making. The results of this study indicate that there are differences between the calculation of production costs and selling price determination according to Bhista Bakery MSMEs with calculations using the CostPlus Pricing method with a Full Costing approach. In determining the selling price of its products, Bhista Bakery MSMEs lower than using the CostPlus Pricing method with a Full Costing Approach

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