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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 174 Documents
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Analisis Pengelolaan, Pengawasan dan Retribusi Parkir dalam Meningkatkan PAD Pertiwi Pertiwi; Elmira Febri Darmayanti; Ana Septiani
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i1.11166

Abstract

This research aims to analyze parking fees in increasing the Local Revenue (PAD) of Metro City, as well as to identify the obstacles in its management. This research uses a qualitative method with a descriptive approach. The Metro City Government manages 53 roadside parking points and 101 special parking points. However, the management of parking fees is not yet optimal due to obstacles such as discrepancies in the names of parking attendants and the low public awareness of paying these fees. The efforts made by the government to optimize parking fee revenue include strengthening collection regulations, but supervision remains limited. Parking fees make a significant contribution to the PAD of Metro City, but there is a need for improvement in the aspects of supervision and law enforcement so that the revenue potential can be maximized. Therefore, it is important for the local government to improve the parking fee management system and raise public awareness regarding the obligation to pay these fees
Harga Jual Keripik Rohaya: Analisis Biaya Produksi dan Distribusi Raden Arum Setio Adi Ningrat; Nedi Hendri; Gustin Padwa Sari
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i2.11908

Abstract

This study aims to determine the cost of chip production and to analyze the calculation of production costs and distribution costs in determining the selling price of chip products using the cost of product method. The research method used is a quantitative approach. The instrument in this study uses data from the Rohaya mother's chip factory and the results of interviews that have been conducted with factory owners and factory workers. The results of the study show that the calculation of the cost of production carried out by MSMEs at the Ibu Rohaya Chip Factory still uses a simple method. This study uses the cost of product method to make the cost of production information more accurate. Based on the comparison of the calculation of the cost of production and distribution costs using the company method and the cost of product method, the value of the cost of production produced has a considerable difference. This happens because business owners do not know how to calculate the cost of production properly and correctly, that is, they do not include costs correctly in the calculation of the cost of production.
Akuntabilitas dan Sistem Pengendalian Internal sebagai Determinan Kinerja Pegawai: Efek Moderasi Budaya Organisasi Kathleen Asyera Risakotta; Sri Sundari; Mediaty Mediaty
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i2.11909

Abstract

This study aims to analyze the influence of accountability, internal control systems (ISCs), and organizational culture on employee performance in the Maluku Government's Regional Apparatus Organizations (OPDs). The test results indicate that accountability (H1) has a significant positive effect on employee performance. The internal control system (H2) is also proven to have a significant effect. Organizational culture (H3) has a significant positive effect on employee performance. However, the test results show that organizational culture does not moderate the relationship between accountability and performance (H4), nor between ISCs and performance (H5). This indicates that accountability and ISCs are more dominant as technical factors than organizational culture as a moderating factor. Overall, this study confirms that accountability, ISCs, and organizational culture are important determinants of employee performance, although the moderating role of organizational culture was not significantly detected.
Peran Relawan Pajak dalam Memoderasi Pengaruh Pengetahuan dan Kesadaran Perpajakan terhadap Kepatuhan Wajib Pajak Sindy Amalia; Yulita Zanaria; Elmira Febri Darmayanti
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i2.12102

Abstract

This study aims to analyze the influence of tax knowledge and awareness on individual taxpayer compliance with tax volunteers as a moderating variable. Tax knowledge and awareness are considered as internal factors that influence taxpayer compliance, while tax volunteers act as external factors that are expected to strengthen the relationship. The method used in this study is quantitative with a survey approach through questionnaires distributed to individual taxpayers in the Metro City area. Data were analyzed using the Structural Equation Modeling (SEM) method. The results of the study indicate that tax knowledge and awareness have a significant effect on taxpayer compliance. In addition, tax volunteers have been proven to be able to moderate the influence of tax knowledge and awareness on taxpayer compliance. These findings are expected to contribute to the Directorate General of Taxes in increasing the effectiveness of tax awareness inclusion programs and expanding the role of tax volunteers.
Analisis Sistem Pencatatan Bahan Baku dalam Proses Produksi Dindan Mega Aprilia
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i2.12104

Abstract

The purpose of this study was to identify the advantages and disadvantages of each method and formulate recommendations for improvements to enhance operational efficiency. Through a qualitative approach involving participant observation, semi-structured interviews, and internal document analysis during the internship period from February to June 2025, findings indicated that the manual method was prone to input errors, information delays, and a lack of integration between divisions, while Jurnal.id offered advantages in real-time recording and data accuracy. The evaluation results confirmed that the digital transition had a significant positive impact on inventory control. As a transition solution, a hybrid model combining manual and digital elements was recommended, supported by employee training, the development of standard operating procedures (SOPs), and infrastructure improvements. This study contributes to the understanding of technology adaptation in medium-sized manufacturing companies in Indonesia and serves as a reference for similar entities in facing the challenges of digitalization
Modernisasi Sistem Administrasi Pajak dan Sanksi Perpajakan sebagai Determinan Kepatuhan Wajib Pajak Kendaraan Bermotor Ani Nuraeni; Ade Sudarma
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i2.12108

Abstract

This study aims to determine and explain the modern tax administration system and tax sanctions affect the Compliance of Motorized Vehicle Taxpayers at the Samsat Office of Sukabumi Regency. The results of testing the hypothesis using the t-test variable X1 show that the significance value is 0.001 <0.05, then this shows that Ha is accepted and Ho is rejected, the t-test variable X2 shows that the significance value is 0.228 > 0.05, so this shows that Ho is accepted and Ha is rejected , therefore the modern tax administration system has a positive effect on motor vehicle taxpayer compliance while tax sanctions do not have a positive effect on motor vehicle taxpayer compliance at the Samsat office in Sukabumi district. The results of the F test show that the significance value is 0.002 <0.05, which means that Ha is accepted and Ho is rejected. It can be concluded that the independent variables simultaneously have a significant effect on the compliance variable. The test results for the coefficient of determination show a result of 0.123 or 12.3%, which means that the X variable affects the Y variable by 12.3% while 88.7% is influenced by other factors that are not present in this study.
Pengaruh Akuntabilitas, Transparansi dan Partisipasi Masyarakat terhadap Efektivitas Pengelolaan Alokasi Dana Desa Ely Regina; Jawoto Nusantoro; Gustin Padwa Sari
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i2.12109

Abstract

The purpose of this study was to determine the effect of accountability, transparency, and community participation on the effectiveness of village fund allocation management. This study is a quantitative study, with a sample of 100 respondents consisting of the Pagar Gading Village community. The research analysis method was carried out using multiple linear regression. The results of the study indicate that the variables of accountability, transparency, and participation simultaneously have a significant effect on the variable of affectivity in managing village fund allocations, as evidenced by the calculated F value > F table, namely 149.273 > 2.97. Accountability has a significant effect on the effectiveness of village fund management, as evidenced by the calculated T value > T table, namely 2.948 > 1.660. Transparency has a significant effect on the effectiveness of village fund management, as evidenced by the calculated T value > T table, namely 19.302 > 1.660. Participation has a significant effect on the effectiveness of village fund management, as evidenced by the calculated T value > T table, namely 4.333 > 1.660.
Peran Aplikasi Subsidi Tepat MyPertamina dalam Peningkatan Akurasi dan Efektivitas Pencatatan Penjualan Nazwa Nurani Putri
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i2.12122

Abstract

The 3 kg LPG cylinder subsidy is a government policy to help low-income communities and micro-businesses meet their energy needs. The Targeted Subsidy Program is supported by the MyPertamina application as a medium for digital transaction recording to ensure more targeted distribution. This study aims to examine the use of this application in improving the accuracy of 3 kg LPG sales records at PT Gaharu Digdaya Bahari. The method used is descriptive qualitative through observation, interviews, and documentation. The results of the study show that the application is able to improve the accuracy of recording, transparency of distribution, and internal control, although there are still obstacles in terms of internet network and user ability in operating the application.
Pengaruh Audit, Tata Kelola Desa, Value for Money, dan Sikap Moral terhadap Pencegahan Fraud dalam Pengelolaan Dana Desa Ninda Tiara Sondy; Yulita Zanaria; Angga Kurniawan
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i2.12141

Abstract

This study aims to analyze the influence of audits, village governance, value for money, and moral attitudes on fraud prevention efforts in village fund management in Karya Jitu Mukti Village, Tulang Bawang Regency. The research method used was a quantitative survey approach. Primary data were collected through questionnaires and interviews with 33 respondents. The analysis technique used was multiple linear regression analysis with the help of SPSS 26 software. The results showed that all four independent variables simultaneously had a significant effect on fraud prevention efforts. However, only village governance, value for money, and moral attitudes had a positive effect. The audit variable had no positive effect on fraud prevention. Based on these results, it can be concluded that good governance, the application of value for money principles, and a high moral attitude are key factors in preventing fraud at the village level. Therefore, strengthening governance and improving the ethics and professionalism of village officials is necessary to create a transparent village fund management system
Pengaruh Sistem Informasi Akuntansi, Transparansi, Akuntabilitas dan Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan SKPD Nevani Theresia Sembiring; Yohanes Joni Pambelum; Septa Soraida
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i2.12142

Abstract

This study aims to analyze the influence of accounting information systems, transparency, accountability, and internal control systems on the quality of financial reports in Regional Work Units in Palangka Raya City. The type of research used is Explanatory Research with a quantitative approach that uses descriptive quantitative research methods and is assisted by the SPSS program. The results of the study H1, H2 (rejected) and H3, H4, H5 (accepted). Meanwhile, simultaneously, these four variables have been proven to have an influence on the quality of financial reports, which means that improvements in the aspects of accounting information systems, transparency, accountability and internal control will encourage improvements in the quality of the resulting financial reports.

Page 17 of 18 | Total Record : 174

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