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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 Lokasi, Penggunaan Informasi Akuntansi, dan Modal Usaha terhadap Keberhasilan UMKM Nur Ruswati, Wahyu; Hendri, Nedi; 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.v4i3.10388

Abstract

This study aims to analyze the influence of location, use of accounting information, and business capital on the success of MSMEs. This type of research uses quantitative research with a descriptive approach. The sampling technique in this study uses a purposive sampling technique using several criteria so that 30 respondents from the Banana Chips Industry Center in Bandar Lampung are obtained. Data analysis in this study uses SPSS testing. The results of this study indicate that the influence of location has an effect on the success of MSMEs in the Chips Industry Center in Bandar Lampung, the use of accounting information has an effect on the success of MSMEs in the Banana Chips Industry Center in Bandar Lampung, and business capital has an effect on the success of MSMEs in the Banana Chips Industry Center in Bandar Lampung.
Pengaruh Akuntabilitas Pengelolaan Dana Desa, Kompetensi Aparat Desa, Pengendalian Internal, Dan Sistem Informasi Akuntansi Berbasis SISKEUDES terhadap Kepercayaan Masyarakat Meliyanti, Devi; Febri Darmayanti, Elmira; Septiani, Ana
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.v4i3.10391

Abstract

This study aims to analyze the effect of village fund management accountability, village apparatus competence, internal control, and Siskeudes-based accounting information system on public trust. This study used a quantitative approach with multiple linear regression methods and was processed using spss. The sample in this study was 117 residents of Bulu Sari Village who were taken using cluster sampling techniques. The results of the study indicate that partially, accountability in village fund management, internal control, and Siskeudes-based information systems have a significant effect on public trust, while the competence of village officials does not have a significant effect. Simultaneously, the four variables have a significant effect on public trust in the village government.
Pengaruh Literasi Keuangan Syariah, Nisbah Bagi Hasil, dan Kualitas Pelayanan terhadap Keputusan Menabung Nurul Kolisoh, Siti; Fitriani, Fitriani; Septiani, Ana
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.v4i3.10395

Abstract

This study aims to analyze the influence of sharia financial literacy, profit sharing ratio, and service quality on saving decisions at the Sejahtera Mandiri Syariah Cooperative in Pesawaran Regency. This study uses a quantitative approach using multiple linear regression methods and processed using SPSS 25. The sample in this study was 97 respondents who were new KSMS customers in the 2022–2024 period, taken using purposive sampling techniques and calculations based on the Slovin formula. The results of the study show that partially and simultaneously, Islamic financial literacy, profit sharing ratio, and service quality have a significant effect on customer savings decisions.
Implementasi Model Pendekatan Machine Learning untuk Deteksi Fraud pada Transaksi Pembayaran Digital Paper.Id Syah Husin, Leoni Safira; Febri Darmayanti, Elmira; Nusantoro, Jawoto
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.v4i3.10396

Abstract

This study aims to apply a machine learning approach in detecting fraud in digital payment transactions in the Paper.id platform. The study was conducted using the Research and Development (R&D) method with the Cross-Industry Standard Process for Data Mining (CRISP DM) development model, which consists of six main stages, namely business understanding, data understanding, data preparation, modeling, evaluation, and implementation. The analysis process involves data exploration, feature engineering, and the application of anomaly detection techniques and network analysis. The results of the study show that the application of the machine learning approach is significantly able to identify suspicious transaction patterns such as collusion between users, misuse of promotions, and other unusual transactions. The implementation of this system is expected to improve the accuracy of fraud detection, efficiency of transaction data processing, and strengthen data security and user trust in the Paper.id platform.
Analisis Penentuan Harga Jual Produk dengan Menggunakan Metode Cost Plus Pricing dan Target Profit Pricing untuk Memaksimalkan Keuntungan Oktaviana, Nita; Suyanto, Suyanto; Padwa Sari, Gustin
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.v4i3.10398

Abstract

This study aims to analyze the calculation of production costs and determination of selling prices applied by the Metro Jaya Rambak Gurih Cracker Factory and compare them with the costplus pricing method and target profit pricing. The research method used is a quantitative approach with data collection through observation, interviews, and documentation. The results of the study indicate that the total production costs according to the company reached IDR 154,726,000, while the calculation using the full costing method reached IDR 155,162,454. These findings indicate that the target profit pricing method provides the highest profit potential, which is IDR 38,788,096, compared to other methods. From the results of the analysis, it is recommended that the Metro Jaya Gurih Rambak Crackers Factory implement a cost calculation and pricing method that is more in accordance with accounting standards, and use the target profit pricing method to maximize profits.
Pengaruh Penggunaan Digital Payment QRIS dan Tingkat Literasi Digital terhadap Pendapatan Penjualan Ariska , Ririn; Hendri, Nedi; Padwa Sari, Gustin
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.v4i3.10399

Abstract

This study aims to analyze the effect of the use of QRIS digital payments and the level of digital literacy on sales revenue in culinary sector MSMEs in East Metro City. The method used is quantitative with a survey approach, involving 65 respondents of MSME actors who use QRIS. Data were collected through questionnaires and analyzed using multiple linear regression. The results of the study indicate that the use of QRIS digital payments has a positive and significant effect on sales revenue. The ease and efficiency of transactions offered by QRIS allows MSMEs to reach more customers, especially among the younger generation who prefer digital payments. This study provides the importance of MSME development, especially in the use of digital technology to increase efficiency and revenue. Training and socialization programs are needed to improve digital literacy among MSME actors, in order to support wider acceptance and use of QRIS. Therefore, this study is expected to be a reference for related parties in formulating policies that support the digitalization of MSMEs in Indonesia.
Implementasi Business Intelligence Dalam Menganalisis Kinerja Bisnis Virtual Hotel Operator (VHO) Dea Prastika, Merri; Nusantoro, Jawoto; Septiani, Ana
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.v4i3.10406

Abstract

This study aims to present information about RedDoorz's business performance in the form of an interactive visualization dashboard that can be used as a supporting indicator for strategic decision making. This study used a descriptive exploratory approach with a Business Intelligence Roadmap development model. Data collection instruments include secondary data and literature studies, with analysis stages including business understanding, data understanding, SQL analysis, data visualization, data visualization dashboard, and user acceptance testing. The tools used in this study were Google Colab, PostgreSQL and Tableau to process, analyze and visualize data in the form of interactive dashboards. The results of the study indicate that the implementation of Business Intelligence at RedDoorz plays an important role in improving operational efficiency, supporting business planning, and strengthening competitiveness through data-based decision making and informative visualization.
Analisis Penetapan Harga Jual Menggunakan Metode Cost Plus Pricing dengan Pendekatan Full Costing Amelia Putri, Intan; Febri Darmayanti, Elmira; Nusantoro, Jawoto
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.v4i3.10407

Abstract

This study aims to determine the pricing method used and to determine the differences in production cost calculations according to Bhista Bakery MSMEs with production cost calculations using the CostPlus Pricing method with a Full Costing Approach. The method used in this study is descriptive with a qualitative approach. Data collection techniques used in this study are observation, interviews, and documentation. Data analysis techniques used include calculating production costs, calculating selling prices, and decision making. The results of this study indicate that there are differences between the calculation of production costs and selling price determination according to Bhista Bakery MSMEs with calculations using the CostPlus Pricing method with a Full Costing approach. In determining the selling price of its products, Bhista Bakery MSMEs lower than using the CostPlus Pricing method with a Full Costing Approach

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