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Expensive: Jurnal Akuntansi dan Keuangan

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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 Kesadaran Wajib Pajak, Pemeriksaan Pajak Dan Penagihan Pajak Terhadap Penerimaan Pajak Penghasilan Badan Pada Kantor Pelayanan Pajak (KPP) Pratama Metro Saketi, Via Dewi; Zanaria, Yulita; Kurniawan, Angga
Expensive: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): Mei
Publisher : Universitas Muhammadiyah Metro

This study aims to analyze Taxpayer Awareness (1), Tax Audit (2), Tax Collection (3) on Corporate Income Tax Receipts at the Tax Service Office (KPP) Pratama Metro. The population in this study were 94 respondents.The data collection technique in this study used a saturated sampling. This method is where all the population is sampled. The data in this study used SPSS version 26 with multiple linear regression analysis testing. The results of this study indicate that Taxpayer Awareness, Tax Audit, Tax Collection have partial or simultaneous effect on Corporate Income Tax Receipts at the Tax Service Office (KPP) Pratama Metro

Analisis Efektivitas Sistem Pemrosesan Sertifikat Tanah (Studi Kasus Pada Kantor Pertanahan Kota Metro) Prasetyawati, Salsabila Mardhiyah; Suyanto, Suyanto; Zanaria, Yulita
Expensive: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): Mei
Publisher : Universitas Muhammadiyah Metro

This study aims to determine the procedure for processing land certificates at the Metro City Land Office. The type of research used is interactive quantitative research. The data analysis technique used is using triangulation with the source means comparing and checking back the degree of confidence of an information obtained through time and different tools in qualitative methods. The results showed that the Land Certification Services in Metro City Regency had been running well, these qualities included: Direct evidence, namely continuous socialization, with complete and modern equipment, and the results achieved for three years were 10,207 certified plot of land. Reliability, namely carrying out a fast and thorough service process in accordance with established procedures. Responsiveness, namely responding clearly and quickly to complaints from the community regarding land issues. Assurance is the ability and knowledge of good and transparent Larasita officers in terms of costs for certification. Empathy is a good attitude, courtesy and a little attention from officers to the community using Larasita services. The supporting factors include: regulations, organization, income, abilities and skills, and service facilities. Meanwhile, the inhibiting factor is the lack of public awareness to carry out land certification.

Analisis Pengendalian Persediaan Barang Dagang (Inventory) Dan Harga Pada Keputusan Pembelian Air Minum Dalam Kemasan (Amdk) Merek Isqo PT Metro Surya Inovasi (PT Mesva) Di Kota Metro Lampung Ruswanti, Lilis; Nusantoro, Jawoto; Kurniawan, Angga
Expensive: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): Mei
Publisher : Universitas Muhammadiyah Metro

This research is a qualitative research with a qualitative descriptive method. This study took 1 respondent from the warehousing staff of PT Metro Surya Innovation as a provider of information about the company's merchandise inventory and 6 large outlets selling Isqo brand bottled drinking water as a provider of price information on purchasing decisions for isqo brand bottled drinking water. Data collection techniques using observation, interviews, and documentation. Based on the results of the analysis and assessment in this study, it shows that in the period August-December 2021, the EOQ/KPE method is 999 units/box with a repurchase frequency of 14 times. Safety stock is 95 units/box and ROP/TPK 190 units, the maximum inventory of goods at the company that must be maintained is 1,094 per day. Based on the comparison results if the merchandise control method is carried out using the EOQ/KPE method, the company can increase efficiency and provide benefits to the company with a cost difference of Rp. 7,281,281. The results show that by using the EOQ/KPE method, the company can precisely determine the safety stock so as to minimize the occurrence of shortages of goods and can also determine the ROP/TPK to avoid delays in ordering and delivery of goods to the customer.

Peranan Audit Internal Untuk Menunjang Efektivitas Pengendalian Internal Persediaan Barang Dagang Pada PT Intan Pariwara Branch Office Metro Nugraheni, Septiana Ayu; Nusantoro, Jawoto; Hendri, Nedi
Expensive: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): Mei
Publisher : Universitas Muhammadiyah Metro

This study aimed to determine the role of internal audits in supporting the effectiveness of internal inventory control at PT. Intan Pariwara Branch Office, Metro. The method used in this research is qualitative with a descriptive approach. The data subject is the administration section and the Warehouse section. Data obtained by researchers through interviews and questionnaires distributed directly to research subjects. Data analysis used the miles method: data collection, data reduction, data presentation and drawing conclusions. This study's conclusion explains that the internal audit's role in inventory control has not carried out internal audit activities under good fieldwork standards: not fully implementing audit planning, program auditing, and audit procedures. And inventory control is not adequate. The completeness of invoices evidences this for issuing goods and receiving goods that are not arranged and stored properly so that it impacts stock.

Pengaruh Latar Belakang Pendidikan Dan Kecerdasan Intelektual Terhadap Pemahaman Akuntansi Dengan Perilaku Belajar Sebagai Variabel Pemoderasi (Studi Empiris Pada Mahasiswa Program Studi S1 Akuntansi Universitas Muhammadiyah Metro) Kurniawan, Edi; Hendri, Nedi; Sari, Gustin Padwa
Expensive: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): Mei
Publisher : Universitas Muhammadiyah Metro

This study aims to analyze the effect of educational background 1; and Intellectual Intelligence 2; Towards Understanding Accounting With Learning Behavior 3; As a moderating variable in students of the S1 Accounting Study Program, Muhammadiyah Metro University. The type of research used in this study is quantitative with a descriptive approach, in this study the researcher used primary data through questionnaires and the population in this study amounted to 484 students. The sampling technique in this research used purposive sampling by using several respondent criteria in order to obtain 118 respondents. The results of this study indicate that educational background has a positive and significant effect on accounting understanding, intellectual intelligence has a positive and significant effect on accounting understanding, The results of this study indicate that educational background and intellectual intelligence have a positive and significant effect on accounting understanding, learning behavior moderates educational background and intellectual intelligence on accounting understanding in undergraduate accounting students at Muhammadiyah Metro University.

Pengaruh Transaksi Online (E-Commerce), Modal Usaha Dan Penggunaan Sistem Informasi Akuntansi Terhadap Pendapatan UMKM Di Kecamatan Metro Barat Urohmah, Vivi Aulia; Zanaria, Yulita; Kurniawan, Angga
Expensive: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): Mei
Publisher : Universitas Muhammadiyah Metro

This study aimed to examine the effect of online transactions (E-commerce), business capital, and the use of accounting information systems on UMKM income in West Metro District. The type of research used in this study was explanatory with a quantitative approach. The subjects of this research were UMKM actors in West Metro District with a total of 95 respondents. From these tests it can be concluded that: Online Transactions (E- commerce) had a positive effect on UMKM income in West Metro District, Business Capital had a positive effect on UMKM income in West Metro District, the use of Accounting Information Systems had a positive effect on UMKM income in West Metro District. For the public or the public, the results of this study were expected to increase public knowledge about the effect of Online Transactions (E-commerce), Business Capital, and the use of accounting information systems on UMKM income in West Metro District. So that the community, especially UMKM actors, can know clearly about the income of UMKM.

Pengaruh Tingkat Pemahaman Akuntansi, Persepsi Karir, Dan Prestasi Akademik Terhadap Niat Untuk Mengambil Sertifikasi Profesi Chartered Accountant (CA) Motivasi Sebagai Variabel Moderasi (Studi Kasus Pada Mahasiswa S1 Akuntansi Di Universitas Muhammadiyah Astuti, Agnes Mei; Zanaria, Yulita; Hendri, Nedi
Expensive: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): Mei
Publisher : Universitas Muhammadiyah Metro

This type of quantitative research uses a comparative causal study, namely analysis, that is directed to investigate cause-and-effect relationships. Data was collected using a questionnaire method and processed using SPSS Statistics 25 with a sample of 55. This study aimed to determine the effect of the level of accounting understanding, career perception, and academic achievement on the intention to take Chartered Accountant (CA) professional certification motivation as a moderating variable. On accounting students at the University of Muhammadiyah Metro. The results showed that (1) the relationship between the level of accounting understanding and the intention to take chartered accountant (CA) professional certification did not have a significant effect (2) career perception significantly influenced the intention to take chartered accountant (CA) professional certification (3) achievement relationship. There is no significant effect on the academic intention to take chartered accountant (CA) professional certification (4) motivation can moderate the relationship between the level of accounting understanding and intention to take chartered accountant (CA) professional certification (5) motivation can moderate the relationship between career perception and intention to take chartered accountant (CA) professional certification (6) motivation can moderate the relationship between academic achievement and intention to take chartered accountant (CA) professional certification.

Pengaruh Coorporate Social Responsibility Disclosure Dan Institutional Ownership Terhadap Firm Value PT Sinar Pematang Mulia 11 Bandar Mataram Lampung Tengah Andrianingsih, Retno Eka; Nusantoro, Jawoto; Darmayanti, Elmira Febri
Expensive: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): Mei
Publisher : Universitas Muhammadiyah Metro

This study aims to determine the effect of Corporate Social Responsibility (CSR) Disclosure and Institutional Ownership on Firm Value at PT Sinar Pematang Mulia 11 Bandar Mataram Central Lampung. The type of research used is quantitative with this research method using panel regression method and processed using Eviews. The results showed that the Corporate Social Responsibility (CSR) Disclosure variable had a positive and significant effect on Firm Value, which was 0.000048 with a positive sign with a probability value of 0.0048 > 0.05. Institutional Ownership variable has a positive and significant effect on Firm Value, which is 0.000079 with a positive sign with a probability value of 0.0630 > 0.05. Corporate Social Responsibility (CSR) Disclosure and Institutional Ownership variables have a positive and significant impact on Firm Value, namely Fcount (3.696479) > from F table (2.934030) and probability value is 0.005279 < 0.05

Pengaruh Greed, Opportunity Dan Locus Of Control Terhadap Perilaku Kecurangan Akademik Mahasiswa Akuntansi (Studi Empirispada Mahasiswa S1 Akuntansi Universitas Muhammadiyah Metro) Wati, Ade Diana; Suyanto, Suyanto; Rahayu, Sri Retnaning
Expensive: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): Mei
Publisher : Universitas Muhammadiyah Metro

This study aims to determine: (1) the influence of greed on the academic cheating behaviour of accounting students, (2 the influence of opportunity on the academic cheating behaviour of accounting students, and (3) the influence of Locus of Control on the academic cheating behaviour of accounting students, (4) the influence of Greed, Opportunity, and Locus of Control together on the academic cheating behaviour of accounting students. A questionnaire sampling of 118 samples with research data collection techniques was carried out. The research data were obtained using SPSS version 26 software. The data analysis technique used multiple linear regression analysis techniques and hypothesis testing. The results of this study indicate that: (1) Greed affects academic cheating behaviour, (2) Opportunity has an effect on academic cheating behaviour, (3) Locus of Control has no effect on academic cheating behaviour, (4) Greed, Opportunity, and Locus of Control jointly affect the academic cheating behaviour of accounting students at Muhammadiyah Metro University.

Pengaruh Risiko Persepsi, E-Wom Dan Trustmark Terhadap Keputusan Pembelian Online Di E-Commerce Dengan Kepercayaan Sebagai Mediasi Cahya, Nanang Nur; Hendri, Nedi; Darmayanti, Elmira Febri
Expensive: Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v1i3.3242

This study aims to examine the factors that influence decisions in online purchases in E-commerce. This type of research is quantitative research. The analytical method used in this study is the Partial Least Square (PLS) method using the SmartPLS software version 3.0 and the data analysis technique using the SEM (Structural Equation Modeling) approach. The variables used in this study are perceived risk, Electronic word of mouth (E-WOM), Trustmark, purchasing decisions and trust as mediating variables. The results of this study show that perceived risk has a positive effect on online purchasing decisions, Trustmark has a positive effect on online purchasing decisions, E-WOM has a positive and significant effect on online purchasing decisions, trust cannot mediate the effect of perceived risk on online purchasing decisions, trust can mediate the influence of Trustmarks. on online purchasing decisions but not significant, trust cannot mediate the effect of E-wom on online purchasing decisions. The implications of this research are relevant for the online business sector to pay attention to the factors that influence purchasing decisions

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Angga Kurniawan

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angga14.umm@gmail.com

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+6282179466131

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jurnalexpensive@gmail.com

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Jalan Ki Hajar Dewantara Nomor 116 Iringmulyo Metro Timur Kota Metro Lampung.

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Kota metro,

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Angga Kurniawan

Contact Email angga14.umm@gmail.com

Phone +6282179466131

Journal Mail Official jurnalexpensive@gmail.com

Editorial Address Jalan Ki Hajar Dewantara Nomor 116 Iringmulyo Metro Timur Kota Metro Lampung.

Location Kota metro, Lampung INDONESIA

Abstract

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Abstract

Contact Name
Angga Kurniawan

Contact Email
angga14.umm@gmail.com

Phone
+6282179466131

Journal Mail Official
jurnalexpensive@gmail.com

Editorial Address
Jalan Ki Hajar Dewantara Nomor 116 Iringmulyo Metro Timur Kota Metro Lampung.

Location
Kota metro,

Lampung

INDONESIA