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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 Kelayakan Usaha Kusen Beton, Roster Beton dan Kusen Beton Fabella Budi , Ajeng; Nusantoro, Jawoto; Septiani, Ana
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.v4i1.8518

Abstract

This study aims to determine the business of concrete frames, concrete breezeblocks, and signpost lists of Donomulyo Bumi Agung Village East Lampung in terms of legal aspects, market and marketing aspects, technical and technological aspects, environmental aspects, HR aspects and financial aspects analyzed by Payback Period (PP), Net Present Value (NPV), Break Event Point (BEP), Average Rate of Return methods. The existence of concrete frames, concrete breezeblocks and signpost lists is needed for building construction. The use of concrete materials will make the building stronger and greatly beautify the building.
Analisis Penggunaan Payback Periode, Average Rate of Return, Benefit Cost-Ratio, dan Break Even Point dalam Menilai Kelayakan Usaha Mikro Kecil dan Menengah Legowo Wati, Tri; Hendri, Nedi; 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.v4i1.8519

Abstract

This study assesses the feasibility of micro, small, and medium enterprises (MSMEs) in straw mushroom cultivation in Bantul using four financial analysis methods: Payback Period, Average Rate of Return (ARR), Benefit-Cost Ratio (B/C Ratio), and Break-Even Point (BEP). The descriptive qualitative research method was used because the research was conducted in natural conditions (natural setting). Overall, the results of the analysis indicate that the straw mushroom cultivation business in Bantul, especially the PKUR Mushroom Merang, is feasible to be continued and developed. This business provides a quick return on investment, adequate profits, controlled risks, and high profit potential. These findings can be a reference for entrepreneurs and investors who are interested in the straw mushroom cultivation sector and provide a positive contribution to the local economy in Bantul.
Pengaruh Pembiayaan, Pengelolaan Keuangan Dan Peran Fasilitator Pendamping Terhadap Pengembangan Usaha Nasabah Saputri, Anis; Hendri, Nedi; Zanaria, Yulita
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 2 (2025): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i2.8852

Abstract

This study aims to determine the influence of financing, financial management and the role of facilitators on customer business development (case study on BTPN Syariah MMS Metro Pusat customers). This study uses quantitative research through a descriptive statistical approach. Using primary data through data collection techniques with questionnaires and has a population of 120 respondents from Bank BTPN Syariah MMS Metro Pusat customers. The sample was obtained by choosing the Random Sampling Technique, namely sampling from the population is carried out randomly without considering the strata in the population space, until a sample of 54 respondents was obtained. The results of the study show that Financing has an effect on the development of customer businesses. Financial management has an effect on the development of customer businesses. The role of the facilitator has an effect on the development of customer businesses. Financing, Financial management and the role of the facilitator have an effect on the development of MMS Metro Pusat customer businesses
Pengaruh Financial Leverage dan Ukuran Perusahaan terhadap Pengungkapan Corporate Social Responsibility pada Perusahaan Manufaktur Nur Rokhmah, Lutvia; Suyanto, Suyanto; Padwa Sari, Gustin
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 2 (2025): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i2.9869

Abstract

Disclosure of corporate social responsibility (CSR) is important for the survival of the company. In CSR, companies must pay attention to the triple bottom line, namely economic, social and environmental. This research uses quantitative data from 91 manufacturing companies on the IDX in 2022. The results of the analysis show that DCR has a significant negative effect on CSR, while SIZE has a positive effect. Financial leverage has a negative effect on CSR disclosure, but is not significant. Companies need to increase CSR transparency and disclosure, especially smaller companies
Analisis Penetapan Harga Jasa Make Up Artist (MUA) Menggunakan Metode Cost Plus Pricing dan Metode Going Rate Pricing Anggraeni, Rina; Nusantoro, Jawoto; Febri Darmayanti, Elmira
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 2 (2025): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i2.10335

Abstract

This research aims to analyze the pricing of Make UpArtist (MUA) service at Erika Wedding Gallery Metro using two pricing methods, namely Cost plus pricing and Going Rate Pricing. the Cost Plus Priicng method involves adding a markup to the total production costs to determine the selling price, while the Going Rate Pricing method sets prices based on the rates prevailing in the market. The research uses a case study approach to understand how each method can be applied and its impact on pricing. Data was collected through in-depth interviews as well as analysis of operational cost. The research results show that the Cost plus pricing method provides a more stable and predictable price structure, while the Going Rate Pricing method is more responsive to market dynamics and competition, that optimizing strategy competitive and sustainable service prices
Pengaruh Audit Internal Dan Pengendalian Internal Terhadap Kinerja PT Sumber Graha Sejahtera Way Kanan Lampung Yolanda, Jenny; Zanaria, Yulita; Septiani, Ana
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 2 (2025): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i2.10337

Abstract

This research aims to determine the influence of internal audit and internal control on the performance of PT Sumber Graha Sejahtera Way Kanan Lampung. 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 Internal Audit has a positive and significant effect on the performance of PT SGS Way Kanan Lampung employees. Internal Control has a positive and significant effect on the performance of PT SGS Way Kanan Lampung employees. Internal Audit and Internal Control simultaneously have a significant effect on the performance of PT SGS Way Kanan Lampung employees
Pengaruh Pemahaman Investasi, Risk Tolerance, Dan Overconfidence Terhadap Minat Berinvestasi Di Pasar Modal Dengan Kemajuan Teknologi Sebagai Variabel Moderasi Irawan, Daffa; Suyanto, Suyanto; Retnaning Rahayu, Sri
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 2 (2025): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i2.10338

Abstract

This study aims to analyze the effect of Investment Understanding, Risk Tolerance, and Overconfidence on Investment Interest in the Capital Market with Technological Advancement as a Moderating Variable in students of the Faculty of Economics and Business, Muhammadiyah University of Metro. The type of research used in this study is quantitative. The Sample used in this study are 304 respondents are obtained. The results of this study indicate that Investment Understanding affects Interest in Investing in the Capital Market, Risk Tolerance does not affect Interest in Investing in the Capital Market, and Overconfidence affects Interest in Investing in the Capital Market. Then in the Moderated Regression Analysis test, the results obtained were that Technological Progress moderates Investment Understanding on Interest in Investing in the Capital Market, Technological Progress does not moderate Risk Tolerance on Interest in Investing in the Capital Market, and Technological Progress moderates Overconfidence on Interest in Investing in the Capital Market.
Pengaruh Digital Payment Dan Penggunaan Sistem Informasi Akuntansi Terhadap Peningkatan Volume Penjualan Usaha Feby Amara, Citra Restuadi; Hendri, Nedi; Kurniawan, Angga
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 2 (2025): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i2.10340

Abstract

This study aims to determine the Effect of Digital Payment and the Use of Accounting Information Systems on Increasing Business Sales Volume in Fashion MSMEs in East Metro District. The type of research used in this study is quantitative. This study uses primary data obtained through the distribution of questionnaires, and the population in this study amounted to 97 MSMEs. The sampling technique in this study used purposive sampling, namely a sampling technique based on criteria considerations, which then obtained a total of 68 MSMEs research samples. The data in this study were processed and analyzed using the IBM SPSS Statistics 25 application. The results of the study showed that Digital Payment has effect on Increasing Business Sales Volume, the Use of Accounting Information Systems has effect on Increasing Business Sales Volume, and Digital Payment and the Use of Accounting Information Systems together simultaneously have effect on Increasing Business Sales Volume in Fashion MSMEs in East Metro District.
Analisis Pengendalian Persediaan Menggunakan Metode Economic Order Quantity (EOQ) Guna Optimalisasi Persediaan Bahan Baku Agustina, Rizka; Nusantoro, Jawoto; Febri Darmayanti, Elmira
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 2 (2025): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i2.10341

Abstract

This research aims to analyze inventory using the economic order quantity method in order to optimize the supply of soybean raw materials at the Tempe Bd 6 Industrial House, Kec.Trimurjo. The research method used is a quantitative descriptive method. The object of this research is Tempe Industrial House Bd 6. The types of data in this research are quantitative data and qualitative data, while the data sources used in this research are primary data and secondary data. The data collection techniques used are observation, interviews/interviews and documentation. The research uses the economic order quantity (EOQ) method to optimize raw material supplies. The results of this research show that the economic order quantity method is more optimal in controlling raw material supplies compared to the conventional method applied by Rumah Industri Tempe Bd 6, so that inventory control using the economic order quantity method can reduce ordering costs and storage costs and minimize the occurrence of stock outs.
Analisis Pendapatan Asli Daerah (PAD), Kekayaan Daerah Dan Belanja Modal Dalam Meningkatkan Kemandirian Keuangan Pemerintah Kota Metro Hadijah, Umi; Zanaria, Yulita; Padwa Sari, Gustin
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 2 (2025): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i2.10342

Abstract

This research aims to analyze local original income, regional wealth and capital expenditure in increasing the financial independence of metro city governments. This type of research uses qualitative research with a descriptive approach. The researcher is the main instrument of this research, assisted by data from the 2020-2023 metro city regional government financial reports. Data collection techniques use interviews, observation and documentation. The data analysis techniques used are data collection, data reduction, data presentation and drawing conclusions. The results of this research show that local original income, regional wealth and capital expenditure have not been able to increase the financial independence of metro city governments.

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