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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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Analisis Faktor-Faktor Penyebab Piutang Tak Tertagih Dan Upaya Penanggulangan Serta Penyelesaiannya Pada PT BPR Tataarta Swadaya Kota Gajah Adelia, Adelia; Zanaria, Yulita; Padwa Sari, Gustin
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.v4i1.8385

Abstract

This study aims to determine the internal factors, external factors causing bad debts and efforts to resolve them at PT. BPR Tataarta Swadaya Kota Gajah. The type of research used is descriptive qualitative research. The instruments used in this study are interviews and observations. Data analysis was carried out using the Miles and Huberman data analysis model. The results of the study indicate that internal factors are factors originating from within the company (BPR Tataarta Swadaya Kota Gajah as the creditor are: Weak credit administration system, Weak credit information system and Deviations in the implementation of credit granting procedures External factors causing bad debts are factors originating from outside the company in this case are Fostered Partners who receive capital loans from BPR Tataarta Swadaya Kota Gajah consisting of Fostered Partners experiencing a decline in economic conditions, Debtor business failure and Debtors running away.
Pengaruh Fungsi Audit Internal dan Pemanfaatan Teknologi Informasi Terhadap Kinerja Karyawan PT. Agung Prima Network Nur Rahman, Zulvie; Suyanto, Suyanto; Kurniawan, Angga
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.v4i1.8387

Abstract

This study aims to examine the influence of internal audit function and utilization of information technology on employee performance at PT. Agung Prima Network. This study uses a quantitative approach with a survey method using a questionnaire as a data collection instrument. The research sample was employees of PT. Agung Prima Network who were selected randomly. Data analysis was carried out using regression techniques to test the proposed hypothesis. The results of this study showed an Adjusted R Square value of 0.708. This shows that the relative contribution of the influence of the internal audit function (X1) and the use of information technology (X2) on employee performance at PT. Agung Prima Network is 70.8%. This shows that the internal audit function has a significant positive effect on employee performance. In addition, the use of information technology also has a significant positive effect on employee performance in this company. The practical implication is the importance of strengthening the internal audit function and investing in information technology to support the achievement of company goals through improving employee performance
Pengaruh Pengetahuan Akuntansi, Pendapatan Usaha Dan Pengalaman Usaha Terhadap Pengembangan Usaha (Studi Kasus Pelaku Usaha Mikro Kota Metro) Sunarsih, Eli
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.v4i1.8388

Abstract

This research aims to determine the influence of accounting knowledge, business income and business experience on business development (Case Study of Micro Business Actors in Metro City). The type of research used is quantitative research. The instrument used in this research is a questionnaire. Data analysis was carried out using multiple linear regression analysis. The research results show that Accounting Knowledge has a positive and significant influence on business development. Business experience has a positive and significant influence on business development. Business income has a positive and significant influence on business development. Accounting knowledge, business experience and business income have a positive and significant influence together on business development
Analisis Perhitungan Biaya Produksi Menggunakan Metode Full Costing Sebagai Dasar Penentuan Harga Jual Produk Ammi Nadira, Daffa Aqila; 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.v4i1.8389

Abstract

This research aims to analyze the calculation of production costs using the full costing method as a basis for determining product selling prices at the "Kaya Rasa" Fish Crackers Factory in Tunggal Warga Village, Banjar Agung District, Tulang Bawang Regency. The research method used is a descriptive method with a qualitative approach. The object of this research is the "Rich Taste" Fish Crackers Factory. The type of data in this research is qualitative data and the data source in this research is primary data. Data collection techniques in this research are observation, interviews and documentation. This research uses the full costing method so that production cost information becomes more accurate. The results of the research show that calculating production costs using the full costing method produces higher and more detailed prices than the method applied by the "Kaya Rasa" Fish Crackers Factory, so that the full costing method can be used as a basis for determining competitive selling prices and generating optimal profits.
Analisis Penerapan Akuntansi Pertanggungjawaban Habiburrahman, Habiburrahman; Zanaria, Yulita; Nusantoro, Jawoto
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.v4i1.8440

Abstract

This research aims to analyze the implementation of responsibility accounting at RSU Muhammadiyah Metro. Responsibility accounting is an accounting system that recognizes various responsibility centers within an organization, assigning specific revenues and costs to each responsible center. This research uses primary and secondary data collected through observation, interviews, and documentation. The results of the research show that RSU Muhammadiyah Metro has implemented responsibility accounting well, characterized by the existence of a clear organizational structure, budget preparation, separation of controlled and uncontrolled costs, and account code classification. Financial performance evaluation shows that the RSU Muhammadiyah Metro cost center is efficient in 2020 but inefficient in 2021. Meanwhile, the revenue center shows efficiency from 2020 to 2021 with profitable results. The advice given is that RSU Muhammadiyah Metro needs to carry out analysis and correction of unprofitable differences so that it can increase the effectiveness of cost management and encourage the success of hospital operations
Analisis Faktor-Faktor Yang Dapat Meningkatkan Pendapatan Petani Kopi Klara Sinta, Shela; 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.v4i1.8461

Abstract

This study is research that uses a qualitative approach with qualitative descriptive methods, aiming to analyze factors that have the potential to increase the income of coffee farmers in Kubuliku Jaya Village, Batu Ketulis District, West Lampung Regency. The population that was the subject of this research was 633 respondents, with a sample of 86 respondents using the Slovin formula with a significance level of 10%. The data analysis process includes data reduction, data presentation and verification stages, as well as testing the validity of the data through credibility tests, dependability tests, transferability tests and confirmability tests. The data analysis tool used is the Guttmann scale. The research results show that factors such as processing technology, production yields, land productivity, and climate change have a significant impact on the income of coffee farmers in Kubuliku Jaya Village, Batu Ketulis District, West Lampung Regency.
Pengaruh Kepatuhan Pelaporan Keuangan dan Whistleblowing terhadap Pencegahan Kecurangan Qobid, Abdul; Zanaria, Yulita; Padwa Sari, Gustin
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.v4i1.8462

Abstract

This study aims to determine the effect of Financial Reporting Compliance and Whistleblowing on fraud prevention at PT BPR Lipat Ganda East Lampung. The type of research used in this study is quantitative research. This study uses a sampling technique in the form of purposive sampling. This study uses primary data through questionnaires, and the population in this study are employees of PT BPR Lipat Ganda East Lampung, totaling 30 employees. The data in this study were analyzed using the IBM SPSS 25 program. The results of this study indicate that Financial Reporting Compliance has a positive effect on Fraud Prevention, Whistleblowing has a positive effect on Fraud Prevention, and Financial Reporting Compliance and Whistleblowing simultaneously have a positive effect on Fraud Prevention at PT BPR Lipat Ganda East Lampung
Implementasi Model Machine Learning dalam Membaca Data Foreign Sell pada Saham Asmarani, Hermanda; Suyanto, Suyanto; Nusantoro, Jawoto
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.v4i1.8463

Abstract

This research aims to determine predictions of the level of sales of Bank BCA shares by utilizing artificial intelligence technology. By utilizing Big Data Analytics technology to manage and read large amounts of data. This research uses a descriptive qualitative method by applying the Extreme Gradient Boosting (XGBoost) algorithm regression model. The implementation of this machine learning model can be done iteratively and incrementally. while the type of data used is secondary data obtained from the dataset collection site, namely Kaggle. The results of this research create a solution to help companies see predictions of stock profits or losses more easily and this research can also become public information for potential investors who want to buy shares. This research concludes that the use of appropriate machine learning models can show quite good prediction accuracy and become an innovative solution to increase operational efficiency.
Pengaruh Literasi Akuntansi dan Academic Self Efficacy terhadap Academic Fraud di Kalangan Mahasiswa Mutiara Santika, Desta; 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.v4i1.8516

Abstract

This research was conducted with the aim of to see whether or not there is an effect of accounting literacy and academic self-efficacy on academic fraud among undergraduate students. Accounting University of Muhammadiyah Metro. Researchers use the quantitative method as the type of research. In this study using primary data obtained through questionnaires. data obtained through questionnaires. The population used in this study amounted to 279 students then the sampling technique for this study was minimized using the formula slovin formula and get a total sample size of 165 respondents. All data on This research was processed using the help of the IBM SPSS 26 program. The results of the research that has been conducted show that Accounting Literacy has an effect on Academic Fraud. on Academic Fraud, Academic Self Efficacy affects Academic Fraud, and Academic Self Efficacy affects Academic Fraud. on Academic Fraud, and Accounting Literacy and Academic Self Efficacy together affect Academic Fraud Among Undergraduate Accounting Students at the University of Muhammadiyah Metro. Muhammadiyah Metro
Analisis Komposisi Giro, Tabungan dan Deposito Terhadap Profitabilitas Perusahaan Oktawidya Tirta , Catur; Zanaria, Yulita; Padwa Sari, Gustin
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.v4i1.8517

Abstract

This study aims to analyze the composition of current accounts, savings and deposits on profitability at PT. Bank Cipta Dana Mulia. Data analysis is done by Miles and Huberman Model Analysis. The results of the study indicate that the relatively low interest rate of current accounts and the contribution to the composition of third party funds as a whole so far, provide confidence that current accounts have an influence on achieving net interest income and the greater the current accounts that are successfully collected, the greater the contribution to achieving net interest income. Savings funds have an influence, although not too large, on achieving profit. However, the risk of liquidity needs from these savings funds is also relatively large because the fluctuation of funds from these savings funds is relatively very high in line with the ease and facilities of withdrawal and for that it is necessary to maintain its liquidity needs. The relatively high interest rate of deposit funds and the contribution to the composition of third party funds as a whole so far, it can be concluded that deposit funds have a fairly large influence on achieving net interest income

Page 12 of 15 | Total Record : 148

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