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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 Audit Delay Terhadap Reaksi Investor Dengan Pengumuman Right Issue Sebagai Variabel Moderasi Putri, Amanda; 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.v4i2.10343

Abstract

The purpose of this study was to analyze the effect of audit delay on investor reactions with rights issue as a moderating variable in manufacturing companies in the basic and chemical industry sectors listed on the IDX in 2021-2023. This research uses a quantitative approach. The sampling technique used purposive sampling method in manufacturing companies in the basic and chemical industry sectors in 2021-2023 and resulted in 65 data. The data analysis technique used is panel data linear regression analysis using eviews 12. Based on the results of data testing, it can be seen that audit delay has no partial effect on investor reactions. Meanwhile, the right issue is unable to moderate the relationship between audit delay and investor reaction.
Analisis Target Costing Dalam Upaya Pengurangan Biaya Produksi Beras Untuk Peningkatan Laba Perusahaan pada Penggilingan Padi Surya Agung Saputra, Anggara; Febri Darmayanti, Elmira; 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.v4i2.10347

Abstract

Rice milling aims to produce rice, which is a daily necessity and is very important for the heterogeneous Indonesian society. The Central Bureau of Statistics reported that rice crop productivity in Indonesia increased to 52.56 ku/ha, placing Indonesia in third place globally after China and India. Surya Agung Rice Mill is a rice factory established in 2010 and located in Purwodadi Village. Rice classification according to SNI 6128:2015 consists of four categories, namely premium rice, medium 1, medium 2, and medium 3. Surya Agung Rice Mill produces rice in the premium, medium 1, and medium 2 categories. The results of the study indicate that the application of target costing can significantly increase net profit. Considering the problem of profit fluctuations at Surya Agung Rice Mill in recent months, as well as changes in raw material prices, high production costs, and slow operational processes, this study aims to update the GAP from previous studies.
Pengaruh Return on Assets, Earning Per Share, dan Debt-to-Equity Ratio Terhadap Harga Saham Pada Sub Sektor Minyak, Gas, dan Batu Bara Cahya Utami, Sabela; 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.v4i2.10348

Abstract

This study aims to examine the Effect of Return on Assets (ROA), Earning Per Share (EPS), and Debt-to-Equity Ratio (DER) on Stock Prices in the Oil, Gas, and Coal Sub-Sectors Listed on the Indonesia Stock Exchange. The population in this study was 73 oil, gas, and coal sub-sector companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling and the sample used was 61 companies. The results of this study indicate 1). Return On Assets (ROA) has a negative effect on stock prices. 2) Earning Per Share (EPS) has a negative effect on stock prices. 3) Debt to Equity Ratio (DER) has a negative effect on stock prices. 4) The results of the F test state that together the variables Return on Assets (ROA), Earning Per Share (EPS), and Debt to Equity Ratio (DER) have a negative effect on stock prices
Analisis Perhitungan Harga Pokok Pesanan Dalam Menentukan Harga Jual Di Sumber Katon 2, Seputih Surabaya Marlena Sari , Devi Ayu; 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.v4i2.10353

Abstract

The primary objective of this study is to evaluate the effectiveness of the company's method for determining product selling prices, focusing on identifying and analyzing costs involved in the production process. The methodology employed involved data collection through interviews and direct observation of the company's production process. The analysis included the costs of raw materials, labor, and overhead, as well as how these costs impact the job order cost. The findings revealed that the current job order cost calculation is not entirely accurate, resulting in suboptimal selling prices. This study recommends improvements in the production costing and pricing system, including the use of more systematic calculation methods and the consideration of market factors and profit margins. By implementing these recommendations, the company is expected to be able to set more competitive selling prices and increase its profitability.
Pengaruh Aset Pajak Tangguhan Dan Penghindaran Pajak Terhadap Manajemen Laba Pada Perusahaan Manufaktur YangTerdaftar Di Bursa Efek IndonesiaTahun 2022 Nurjaya, Angelia; Hendri, Nedi; 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.v4i2.10355

Abstract

This research aims to examine the effect of deferred tax assets and tax avoidance on profit management in manufacturing companies listed on the Indonesian Stock Exchange in 2022. The population in this study is 180 manufacturing companies listed on the Indonesian Stock Exchange. The sampling technique used was purposive sampling and the samples used were 50 companies. Testing techniques consist of Descriptive Statistical Analysis, Multicollinearity Test, Heteroscedasticity Test, Autocorrelation Test, t Test, F Test, and Coefficient of Determination Test. The results of this research show 1). Deferred Tax Assets have no effect on earnings management. 2) Tax avoidance influences earnings management. 3) The results of the F test state that together the variables Deferred Tax Assets and Tax Avoidance influence earnings management.
Pengaruh Intensitas Moral, Sikap Machiavellian dan Self Efficacy terhadap Niat Karyawan Melakukan Whistleblowing di Bidang Keuangan Meliyana, Friska; Zanaria, Yulita; Kurniawan, Angga
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.v4i3.10370

Abstract

This research aims to analyze the influence of moral instensity, Machiavillian attitudes and Self efficacy on employee intentions to carry out Whistleblowing in the financial ssector PT Agung Jaya Raya Indonesia, Central Lampung. This type of research uses quantitative research with a descriptive apporoach. Data using a questionnaire with a population of 30 respondens from employess who work in the financial sector of PT Agung Jaya Raya Indonesia. The sampling technique used purposive sampling technique using several criteria so that 30 respondents were obtained from working employees. The results of this research show that moral intensity, Machiavillian attitudes and self efficacy influence employee intentions to carry out whistleblowing at PT Agung Jaya Raya Indonesia.
Pengaruh Capital Structure terhadap Profitabilitas dengan Tax Planning sebagai Variabel Intervening Puspita, Diana; Hendri, Nedi; Retnaning Rahayu, Sri
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.v4i3.10371

Abstract

It was quantitative research with quantitative descriptive methods. This research was aimed at providing empirical evidence about the influence of Capital structure on profitability with tax planning as an intervening variable. The determination of samples used through purposive sampling, so that 25 companies were obtained, with a total of 75 observations. The testing method in this research used path analysis (path analysis) with eviews application 12. The results of this study show that Debt to Asset Ratio (DAR) has a direct effect on tax planning. Long-term Debt to Equity Ratio (LDER) has no direct effect on tax planning. Debt to Asset Ratio (DAR) had no direct effect on profitability. Long-term Debt to Equity Ratio (LDER) had no direct effect on profitability. Tax planning did not have a direct effect on profitability. Debt to Asset Ratio (DAR) and Long-term Debt to Equity Ratio (LDER) had no a simultaneous effect on tax planning. Debt to Asset Ratio (DAR), Long-term Debt to Equity Ratio (LDER) and tax planning had no simultaneous effected on profitability
Analisis Penentuan Harga Jual Produk dengan Pendekatan Biaya Produksi Pada UMKM Pabrik Tahu Sarimun Danu Harianto, Hasyim; Nusantoro, Jawoto; Febri Darmayanti, Elmira
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.v4i3.10377

Abstract

This research aims to determine the calculation of tofu production costs and analyze the calculation of production costs in determining the selling price of tofu products using the product cost method. The research method used is a quantitative approach. The population in this research is the accounting journal at the tofu factory or company. The instrument in this research uses data from the factory and the results of interviews conducted with the factory owner. Data analysis in this research uses MS Excel with calculations based on the product cost method. The results of the research show that the calculation of the cost of production carried out by UMKM Tahu Bapak Sarimun still uses a simple method
Pengaruh Kinerja Usaha, Efisiensi Biaya Operasional, dan Keamanan Transaksi terhadap Kinerja Keuangan Coffee Shop di Kota Metro Anas Izzulhaq, Muhammad; Zanaria, Yulita; Kurniawan, Angga
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.v4i3.10378

Abstract

This research aims to determine the influence of business performance, operational cost efficiency and transaction security on the financial performance of coffee shops in metro cities. The type of research used in this research is quantitative research. This research uses a sampling technique in the form of purposive sampling. This research uses primary data through questionnaires and the population in this study are the owners of Coffee Shops in Metro City, totaling 43 Coffee Shops. The data in this research were analyzed using the IMB SPSS 26 program. The results of this research show that Business Performance influences Financial Performance, Operational Cost Efficiency influences Financial Performance, and Transaction Security influences Financial Performance as well as Business Performance Compliance, Operational Cost Efficiency and Security. Simultaneous transactions affect the financial performance of coffee shops in Metro City.
Analisis Economic Value Added (Eva), Profitabilitas, dan Market Value Added (MVA) sebagai Alat Ukur Financial Performance Valencia Aviliani, Imelda; Nusantoro, Jawoto; Retnaning Rahayu, Sri
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.v4i3.10380

Abstract

The purpose of this research is to analyze financial performance measured through the analysis of economic value added (EVA), profitability, and market value added (MVA) in tobacco companies listed on the Indonesia Stock Exchange. This research uses secondary data, which was collected through documentation methods.The data used in this research comes from the balance sheets and income statements of tobacco companies from 2021–2023, which can be accessed at www.idx.co.id.The purposive sampling method was used with several criteria, resulting in 4 tobacco companies.The results of this study indicate that based on the EVA analysis of tobacco companies for the period 2021-2023, there are 2 companies with positive values, namely the companies with stock codes HMSP and WIIM.Based on the results of the profitability analysis of tobacco companies for the period 2021-2023, the outcome is positive or good.Next, for the MVA analysis of tobacco companies for the period 2021-2023, there are 2 companies with positive values, namely the companies with stock codes HMSP and WIIM.

Page 14 of 15 | Total Record : 148

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