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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 148 Documents
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Pengaruh Kepercayaan Teknologi Sistem Informasi Akuntansi Dan Kepuasan Pengguna terhadap Kinerja Individual Latuz Zaroh, Evi; suyanto, suyanto; Kurniawan, Angga
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i2.6404

Abstract

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.
Analisis Laporan Keuangan dan Penggunaan Altman Z-Score untuk Memprediksi Kebangkrutan Perusahaan Jasa Transportasi dan Logistik Rusdi Hidayat, Ahmad; M. Nawawi, Zuhrinal; Syafina, Laylan
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i2.6501

Abstract

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.
Pengaruh Capital Expenditure dan Struktur Modal terhadap Nilai Perusahaan pada Index Saham LQ45 Yang Terdaftar Di Bursa Efek Indonesia Kusnia, Fiatul; Suyanto, Suyanto; Padwa Sari, Gustin
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i2.6502

Abstract

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.
Pengaruh Sumber Daya manusia, Kesiapan Modal, Pemanfaatan E-Commerce Terhadap Daya Saing Usaha Mikro Kecil dan Menengah Wulandari, Sinta
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i2.6503

Abstract

This study aims to determine the effect of human resources, capital readiness and e-commerce utilization on the competitiveness of micro, small and medium enterprises (MSMEs) in Metro City. The type of research used in this research is quantitative with a descriptive approach. Data analysis was carried out by testing instruments, classical assumptions and testing hypotheses. The results of the study show that Human Resources have a positive and significant influence on the competitiveness of Micro, Small and Medium Enterprises (MSMEs) in Metro City. Capital readiness has a positive and significant influence on the competitiveness of Micro, Small and Medium Enterprises (MSMEs) in Metro City. E-Commerce has a positive and significant influence on purchasing decisions for Micro, Small and Medium Enterprises (MSMEs) in Metro City. Human Resources, capital readiness and E-Commerce have a positive and significant influence on the Competitiveness of Micro, Small and Medium Enterprises (MSMEs) in Metro City
Analisis Penerapan SAK EMKM Pada Laporan Keuangan Iqfiyansyah, Rizal; Nusantoro, Jawoto; Febri Darmayanti, Elmira
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i2.6655

Abstract

This research aims to complete the preparation of financial reports carried out by DWI PUTRA UMKM Enterprises and to determine the preparation of DWI PUTRA UMKM financial reports using SAK EMKM. The design that will be used for research is descriptive qualitative research in the form of a case study. The results of the research explain that the preparation of financial reports carried out by PD Dwi Putra is not fully in accordance with the financial accounting standards for micro, small and medium entities (SAK EMKM). The company has not prepared Notes to Financial Reports (CaLK). Based on SAK EMKM, MSME financial reports consist of a minimum profit and loss report, financial position report and notes to financial reports. Meanwhile, according to his confession, PD Dwi Putra's measurements were appropriate except that the presentation of the financial statements was not fully in accordance with the relevant provisions contained in SAK EMKM
Penentuan HPP Dengan Implementasi Job Order Costing Method Dalam Menentukan Harga Jual Produksi Fadli, M. Rafli; Zanaria, Yulita; Kurniawan, Angga
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i2.6656

Abstract

This study aims to determine the cost of production by implementing the Job Order Costing Method in determining the selling price of production (Study on K21 Clothing Convection Umkm Kotabumi Lampung Kota Bumi Lampung). This type of research is descriptive qualitative research. The instruments used in this research were interviews and observations. The data analysis techniques used are data reduction, data presentation and conclusions. The research results show that the calculation of the company's cost of production using the job order costing method has a difference. Calculation of the cost of production using the job order costing method is more accurate than company calculations because in this method the total production costs are grouped into three parts, namely raw material costs, labor costs and factory overhead costs to be charged to production costs to find the cost of goods sold. real production which also functions to determine the selling price of the product.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i3.7313

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i3.7314

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i3.7315

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i3.7317

Abstract

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

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