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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 Stabilitas Keuangan Dan Pengawasan Dewan Komisaris Independen Terhadap Fraudulent Financial Statement Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Melin Aridhea, Vicky Anjani; Zanaria, Yulita; Sari, Gustin Padwa
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.v1i3.3243

Abstract

Many factors cause fraudulent financial statements, including financial stability and ineffective supervision. The purpose of this study is to determine the effect of financial stability and supervision of the Board of Independent Commissioners on Fraudulent Financial Statements in mining companies listed on the Indonesia Stock Exchange. This research method is quantitative research which takes place on the Indonesia Stock Exchange. Collecting data through library research by searching for company financial statement data on the website www.idx.com which is the official website of the IDX. The data analysis technique in this study uses multiple linear regression with the help of the eviews 10 application. Based on the results of the study, it can be concluded as follows: Financial stability partially has a negative effect on fraudulent financial reporting in mining companies on the Indonesia Stock Exchange. The supervision of the Independent Board of Commissioners partially does not have a positive effect on fraudulent financial reporting in mining companies on the Indonesia Stock Exchange.
Pengaruh Sikap Perilaku, Keamanan Dan Kerahasiaan Serta Faktor Sosial Terhadap Intensitas Penggunaan E-Filing Wajib Pajak Umkm Kota Metro Dengan Pemahaman Internet Sebagai Variabel Moderasi Nurindah, Mita; 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.v1i3.3244

Abstract

This study aims to determine the effect of behavioural attitudes, security and confidentiality, as well as social factors, on the intensity of the use of e-filing for MSME taxpayers in Metro City with the understanding of the Internet as a moderating variable. Data obtained from respondents amounted to 95 people. The analytical tes is SmartPLS v.3.3.9 with SEM (Structural Equation Modeling) analysis. The type of research is quantitative. The results showed that social factors significantly positively affected the intensity of e-filing use. Still, behavioural attitudes and security and confidentiality had no impact on the power of e-filing use. Understanding the Internet cannot moderate the influence between behavioural attitudes, security and privacy, and social factors on the intensity of e-filing use.
Pengaruh Penerapan Prinsip Akuntansi, Ukuran Perusahaan Dan Leverage Terhadap Earnings Response Coeficient Pada Perusahaan Manufaktur Di BEI Nulananda, Iqbal Adi; Zanaria, Yulita; Rahayu, Sri Retnaning
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.v1i3.3246

Abstract

This study aims to determine: (1) The effect of knowing Accounting Principles (2) The effect of knowing the effect of company size. (3) The effect of knowing the effect of Leverage on (ERC), and (4) The effect of knowing the effect of Accounting Principles, company size and Leverage together on the Earnings Response Coefficient (ERC) on Manufacturing Companies on the IDX in 2021 Sampling of 68 with the technique of collecting research data is done through purposive sampling. The research data was obtained using the EVIEWS software in 2012. The data analysis technique used analysis techniques and hypothesis testing. The results of this study indicate that: (1) Accounting Principles have a negative and insignificant effect, (2) Company size has a positive and significant effect. (3) Leverage has a negative and significant effect, and (4) Accounting Principles, Company Size, and Leverage together have an effect on Earnings Response Coeficient on Non-Financial Companies listed on the IDX
Pengaruh Struktur Good Corporate Governance Dan Kompensasi Bonus Terhadap Manajamen Laba Wandani, Santika; Suyanto, Suyanto; Sari, Gustin Padwa
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.v1i3.3248

Abstract

Agency theory states that if the principal (owner) and agent (manager) have different interests, a conflict is called agency conflict. This condition occurs because there is an imbalance in the control of information known as information asymmetry between management and other parties who do not have access to the company. This study aims to determine the effect of Good Corporate Governance 1; and Compensation Bonus 2; Against Earnings Management 3; in Non-Financial Companies listed on the Indonesia Stock Exchange (IDX). The type of research used in this research is quantitative. This study uses a purposive sampling technique in order to obtain 35 non-financial companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The data analysis method used is panel data regression analysis. The results of this study indicate that managerial ownership, independent commissioners and bonus compensation have no effect on earnings management. While the size of the company and the audit committee affect earnings management.
Pengaruh Kompetensi Aparatur Desa, Pemanfaatan Teknologi Informasi Dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kecamatan Purbolinggo Furqoningrum, Destri; Zanaria, Yulita; Rahayu, Sri Retnaning
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.v1i3.3249

Abstract

This study aims to analyze the Effect of Competency of Village Apparatus 1; Utilization of Information Technology 2; and Community Participation 3; Against Village Fund Management Accountability 4; in Purbolinggo District. The type of research used in this study is quantitative with a descriptive approach, in this study researchers used primary data through questionnaires and the population in this study amounted to 247 respondents then the sampling technique in this research used purposive sampling by using several respondent criteria so that 108 respondents were obtained. The results of this study indicate that Village Apparatus Competence has a positive and significant effect on Village Fund Management Accountability, Information Technology Utilization has a positive and significant impact on Village Fund Management Accountability, and Community Participation has a positive and significant impact on Village Fund Management Accountability in Purbolinggo District.
Analisis Kinerja Instansi Pemerintah Daerah Dengan Pendekatan Balanced Scorecard Dwi Rahmanda, Ardian Rido; Suyanto, Suyanto; 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.v1i3.3250

Abstract

This study aims to measure the performance of the Metro City Health Office, Lampung using the Balanced Scorecard approach. Performance measurement is carried out based on four perspectives of the Balanced Scorecard, namely financial perspective, customer perspective, internal business process perspective, and growth and learning perspective. This type of research is quantitative qualitative research (mix methods) using case studies at the Metro City Health Office, Lampung. Sources of data used are primary and secondary data sources. Collecting data using the method of documentation, questionnaires, and interviews. Respondents came from community service users and employees of the Metro City Health Service, Lampung. The sampling technique used was purposive sampling and convenience sampling. The financial perspective is measured using a value for money approach. The results of this study indicate that the performance of the Metro City Health Office, Lampung seen from the perspective of customers, finance, internal business processes, and growth and learning, overall has good performance quality.
Analisis Faktor-Faktor Perkembangan UMKM Dengan Memanfaatkan Media Sosial Sebagai Media Promosi Untuk Meningkatkan Volume Penjualan Sari, Adetia Novita; Nusantoro, Jawoto; 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.v1i3.3251

Abstract

This research is a qualitative research with a qualitative descriptive method which aims to determine the development of UMKM in Bandar Sribhawono District, to find out the use of social media as a promotional media by UMKM, and to find out that social media can increase sales volume. Data collection in the study used three techniques, namely: interviews, observation, and documentation. These three techniques are used to complement other data so that the data collected is truly valid. Data analysis uses inductive qualitative data analysis consisting of data collection, data reduction, data presentation and drawing conclusions. The results of this study indicate that the development of UMKM in Bandar Sribhawono, East Lampung, that the income of UMKM business actors fluctuates and tends to increase after using social media. In addition, the number of employees, product sales, and the number of consumers in business actors also increased. The use of social media can reach more consumers so this can increase sales and revenue
Pengaruh Pelatihan Profesional, Pertimbangan Pasar Kerja, Personalitas Dan Lingkungan Kerja Terhadap Minat Mahasiswa Akuntansi Berkarir Menjadi Akuntan Publik Rosmalinda, Lica; Zanaria, Yulita; Nusantoro, Jawoto
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.v1i3.3252

Abstract

The study aims to analyze the Effect of Profesional Training 1; Job Maket Considerations 2; Personality 3; and Work Environment 4; Against the Interest of Accounting Students 5; Career Becoming a Public Accountant. The type of research used in this study is quantitative with a descriptive approach, in this study using as many as 484 respondents. The sampling technique in this research uses Nonprobability Sampling by using Puposive Sampling by using several respondent criteria so as to obtain a sample of 95 respondents. The results of this study indicate that the Professional Training in Considerations of the Job Market, Personality and Work Environment partially or simultaneously influences the Interest of Accounting Student in a Career to Become a Public Accountant.
Analisis Break Even Point Sebagai Dasar Perencanaan Laba Pada Rumah Makan Ayam Bakar Aa’ Bangunrejo Lampung Tengah Wardhana, Happy Chandra; Nusantoro, Jawoto; Sari, Gustin Padwa
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.v1i3.3253

Abstract

and break even point analysis as profit planning at Aa' Bangunrejo Grilled Chicken Restaurant, Central Lampung. The theory used is the Theory of Constraint (TOC) or the Theory of Constraints. The method used in this research is descriptive qualitative. In this study, researchers used primary data through interviews. The subject of this research is Mr. Chairul as the owner of the restaurant. The data analysis method used is the calculation of cost plus pricing with the full costing method, the calculation of BEP on the basis of units and on the basis of the number of sales in rupiah. The results of this study indicate that the selling price with the application of the cost plus pricing method is higher. The details of the calculation are that there is a price difference of Rp. 5,208.3 from the CEP results of Rp. 23,741.3 and the calculation of restaurants of Rp. 18,533.3. The calculation obtained from the BEP analysis concluded that during the month of May 2022 the restaurant had experienced a profit, and the calculation in profit planning experienced an increase and decrease in profit.
Pengaruh Bauran Promosi Terhadap Keputusan Konsumen Dalam Pembelian Mie Instan Merek Sedaap Di Desa Dalu X A Kecamatan Tanjung Morawa Anggraini, Cut Widya; Lubis, Tukimin
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i1.3591

Abstract

This study aims to determine the effect of the promotional mix on consumer decisions in purchasing Sedaap brand instant noodles in Dalu X A Village, Tanjung Morawa District. This study uses a type of quantitative research. The population in this study were the people of Dalu X A Village, totaling 250, with 154 respondents taking samples using the slovin formula. The results of this study were collected through a questionnaire which was analyzed using multiple linear regression. The sampling method used in this research is stratified random sampling. The results of this study indicate that X1 is significant by 0.000 <0.05, thus advertising has a positive and significant effect on consumer decisions, sales promotion X2 is significant by 0.000 <0.05, thus sales promotion has a positive and significant effect on consumer decisions, and publicity X3 is significant at 0.000 <0.05, thus publicity has a positive and significant effect on consumer decisions. Fcount is 98.520 > Ftable 2.43 and sig. 0.000 < 0.05. The results of the F test prove that advertising X1, sales promotion X2 and publicity X3 simultaneously have a positive and significant effect on Y's purchasing decisions.

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