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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 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i3.7320

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i3.7321

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i3.7328

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i3.7329

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i3.7373

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i3.7434

Abstract

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
Pengaruh Sistem Pengukuran Kinerja Dan Komitmen Karyawan Sebagai Variabel Intervening Terhadap Kinerja Karyawan Di Coffee Shop Kota Metro Dwi Hanaya, Silva; Suyanto, Suyanto; 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.v3i3.7454

Abstract

This study aims to analyze the performance measurement system and employee commitment as a mediating variable for employee performance in Metro City coffee shops. This type of research uses primary data through questionnaires and the population in this study is 555 employees then the sampling technique in the study uses the formula of the minimum sample number for SEM (indicator x 10) then the number of samples is 130 respondents. The results of this study show that the performance measurement system has no effect on employee performance, the performance measurement system has an effect on employee commitment, and employee commitment has an effect on employee performance, and employee commitment can mediate the relationship between the performance measurement system and employee performance in Metro City coffee shops
Pengaruh Retribusi Daerah Terhadap Pendapatan Asli Daerah Kota Metro Lyastyla, Lyastyla; 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.v3i3.7455

Abstract

This research aims to determine the contribution of regional levies and the level of effectiveness of regional levies in increasing Metro City's original regional income for 2020-2022. The type of research used is verification research. This research uses an explanatory survey research method. The instruments used in this research were interviews and observations. The data analysis carried out is Contribution Analysis and tax growth rate analysis. Contribution analysis is an analytical tool used to find out how much contribution can be made from Regional Distribution to Metro City's original regional income. The research results show that the level of effectiveness of Metro City Regional Distribution collection management during the 2020-2022 period can be said to be effective. The higher the effectiveness ratio, the better the regional distribution collection picture. Average contribution of Regional Distribution to Metro City Regional Original Income for the 2020-2022 period. This figure shows that the contribution of Regional Distribution to Original Regional Income is still not good.
Penerapan Sistem Point Of Sale (Pos) Dalam Pengelolaan Usaha Dagang PT Trio Karya Makmur Geminar Kota Metro Natasa, Agnes; Nusantoro, Jawoto; 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.v3i3.7456

Abstract

This research aims to determine the application of the Point of Sale (Pos) system in the management of the PT Trio Karya Makmur Geminar Metro City trading business. The type of research used is descriptive qualitative research. The instruments used in this research were interviews and observations. Data analysis was carried out using Point of Sale analysis and Management Information System input. The research results show that PT Trio Karya Makmur Geminar Kota Metro has implemented an on-line POS system. This means that every time a sales transaction occurs, it will immediately affect all data in the store. The POS system at PT Trio Karya Makmur Geminar Kota Metro is generally good. This is shown by the compatibility between the POS system in the shop and the theory regarding the POS system. In the Deposit Details and Cashier's Proof of Deposit documents, no printed serial numbers were found. Therefore, recommendations for improvements to these two documents were made.
Sistem Pengembangan Deteksi Kamera Berbasis Artificial Intelligence (AI) dalam Toko Ritel Puji Astuti, Fitria Dewi; Nusantoro, Jawoto; Febri Darmayanti, Elmira
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 1 (2025): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i1.8384

Abstract

This research was carried out with the aim of introducing an artificial intelligence-based camera detection system to increase the optimization of retail store inventory. By utilizing computer vision recognition technology to manage and increase inventory efficiency. In this research, the Yolo v5 model will be used. You Only Look Once (Yolo), while the type of data used is secondary data obtained from dataset collection sites, namely Kaggle and Roboflow. The results of this research create the latest solutions to help retail stores adapt to increasingly fierce competition and provide better service to customers. The research concludes that real-time stock monitoring provides store management with instant information about product availability, enabling quick decision making and more effective responses

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