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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 Tekanan Ketaatan, Kompleksitas Tugas, Dan Independensi Terhadap Kualitas Audit Pada Kantor Inspektorat Kota Metro Rahayu, Sri; Zanaria, Yulita; Hendri, Nedi
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.v2i1.3597

Abstract

This study aims to analyze obedience pressure (1), task complexity (2), independence (3) on audit quality at the metro city inspectorate office. The population in this study were 35 respondents. The sampling technique in this study used the convenience sampling method. This method is where all the population is sampled. This research data uses SPSS for windows software with multiple linear regression analysis testing. The results of this study indicate that the pressure of obedience, task complexity, independence simultaneously affect the quality of audits at the metro city inspectorate office
Perbandingan Pemahaman Penyusunan Laporan Keuangan Usaha Kecil Menengah Berdasarkan SAK EMKM Siregar, Rahmah Sudana; Dalimunthe, Ahmad Amin; Hasibuan, Nur Fadhilah Ahmad
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.v2i1.3628

Abstract

The purpose of this study was to determine the understanding of the preparation of financial reports at Gajah Farhan Bakery and UD. Blessing. This study uses a qualitative method with a descriptive approach. The subjects in this study were the business actors of the Gajah Farhan Bakery and UD. Blessings as well as being the object of this research are the financial records of the two business actors. Based on the results of the study, it was shown that the understanding of the preparation of financial reports at Gajah Farhan Bakery's Earloaf Factory was not good, but at UD. The blessing of the understanding of business actors can be said to be good. The two business actors have made financial records but are not in accordance with SAK EMKM. Equation of financial records for the two business actors has also made financial records in the form of cash-in and cash-out bookkeeping as well as debt receipts, receivables and inventories. And the difference between the financial records of the two business actors lies in UD. It is a blessing that makes financial records of the balance sheet and profit and loss, but for the Elephant Earloaf Factory it does not make financial records of the balance sheet and profit and loss.
Pengaruh Locus Of Control, Love Of Money, Dan Tingkat Pengetahuan Akuntansi Terhadap Persepsi Etis Mahasiswa Akuntansi Mengenai Creative Accounting Fajri, Nur Ulya; Zanaria, Yulita; suyanto, suyanto
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.v2i1.3649

Abstract

This study aims to determine the effect of Locus of Control, Love of Money, and Accounting Knowledge Level on Accounting Students' Ethical Perceptions of Creative Accounting and the influence of Locus of Control, Love of Money, and Accounting Knowledge Levels jointly on Accounting Students' Ethical Perceptions of Creative Accounting. Sampling of 118 with research data collection techniques was carried out through a questionnaire. The research data was processed using SPSS version 26. The data analysis technique used multiple linear regression analysis and hypothesis testing. The results of this study indicate that: (1) Locus of Control influences Accounting Students' Ethical Perceptions about Creative Accounting, (2) Love of Money influences Accounting Students' Ethical Perceptions about Creative Accounting, (3) Accounting Knowledge Level influences Accounting Students' Ethical Perceptions regarding Creative Accounting, and Locus of Control, Love of Money, and Level of Accounting Knowledge simultaneously influence the Ethical Perceptions of Accounting Students regarding Creative Accounting.
Analisis Cost Volume Profitabilitas Sebagai Alat Bantu Perencanaan Laba Dalam Mencapai Target Pada Toni Meubel Way Bungur Wahyuni, Evi; Nusantoro, Jawoto; Darmayanti, Elmira Febri
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.v2i1.3650

Abstract

The purpose of this study is to be able to determine the contribution margin, the level of break event point sales, safety of margin and the number of goods sold at Toni Meubel Way Bungur to achieve a profit target and to know the level of operating leverage at Toni Meubel Way Bungur resulting in increased profits. clean. This research is a quantitative research which is a process of analyzing something you want to know by using data in the form of numbers as a supporting tool. The data collected is in the form of data on operational costs or variable costs, fixed costs, and furniture sales data at Toni Meubel in Way Bungur. Based on the description above, the results of the research and discussion can be concluded as follows. The contribution margin of Toni Furniture Way Bungur has decreased from 2019-2021. The sales point break event level at Tony Way Bungur is so that the company does not experience a loss of at least 10 units. Safety of margin at Toni Meubel Way Bungur has fluctuated from 2019-2021. The safety margin in 2020 has decreased, but in 2021 it has increased again. The number of items sold at Toni Meubel has fluctuated in 2019-2021.
Pengaruh Sistem Informasi Akuntansi, Sistem Pengendalian Internal Terhadap Kinerja Karyawan Dengan Insentif Karyawan Sebagai Variabel Moderasi Sundari, Evi; Hendri, Nedi; Kurniawan, Angga
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.v2i1.3671

Abstract

This study aims to analyze the Effect of Accounting Information Systems 1; and Internal Control System 2; Against Employee Performance with Employee Incentives 3; As a Moderating Variable at BMT Satria Nuban Muamalah. 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 25 employees, then the sampling technique in this research used purposive sampling. The research data used SPSS version 26 software. The results of this study indicate that the Accounting Information System has a positive and significant effect on employee performance, the Internal Control System has no effect on employee performance, and employee incentives moderate the accounting information system on employee performance, and employee incentives moderate the internal control system on employee performance at BMT Satria Nuban Muamalah.
Analisis Peranan Sistem Informasi Akuntansi Pembelian Tunai Dan Penjualan Tunai Dalam Pengendalian Persediaan Barang Dagang Pada Toko Salah Parkir Metro Saputra, Andri; Nusantoro, Jawoto; Kurniawan, Angga
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.v2i1.3673

Abstract

This type of research is field research with a qualitative descriptive approach. The data collection tools in this study are observation, interviews and documentation. The data analysis technique is through the process of data collection, data reduction, data presentation, and drawing conclusions. Based on the results of the study, it can be concluded that the implementation of an accounting information system for cash purchases and cash sales at the Metro Salah Parkir Stores is already computerized. This can be seen from the elements of cash purchases at Metro Salah Parkir Stores, namely: Related functions are the Purchasing Function and Receiving Function, Warehouse Function and Accounting Function. The role of the accounting information system for cash purchases and cash sales in controlling merchandise inventory at the Metro Salah Parkir Stores is in accordance with the internal control components. But there are still a number of problems including excess or shortage between the goods ordered and the goods that have been sent to the Metro Salah Parkir Stores.
Pengaruh Teknologi Acceptence Dan Website Service Quality Terhadap Costumer E-Satisfaction Pada PT.Rackh Lintas Asia Margolang, Faisal; 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.v2i1.3681

Abstract

This study analyzes the influence of technology acceptance and website service quality on customer e-satisfaction at PT. Rackh Across Asia. The research method used in this research is descriptive quantitative. Samples were taken using the slovin formula, and using a probability sampling technique, namely proportionate stratified random sampling. The results of using the slovin formula in this study the researchers took a sample of 113 consumers at PT.Rackh Lintas Asia. The analytical method used is multiple linear regression method using the SPSS program. The research results obtained a coefficient value of 0.631, where the T-count > T-table (8.998 > 1.6584) and a significant value of 0.000 is less than 0.05 meaning that Acceptance Technology has a positive and significant effect on Customer E-Satisfaction, so Ha1 is accepted. The coefficient value is 0.243, where the T-count > T-table (3.446 > 1.6584) and a significant value of 0.001 is less than 0.05, meaning that Website Service Quality has a positive and significant effect on Customer E-Satisfaction, so Ha2 is accepted. It is known that Fcount (93,607) > Ftable (3.08), and a significance value of 0.000 <0.05, it can be concluded that the third hypothesis is accepted, meaning that the Technology Acceptance Variable (X1) and Website Service Quality (X2) influence simultaneously (simultaneously) to Variable Customer E-Satisfaction (Y)
Pengaruh Sistem Informasi Akuntansi, Gaya Kepemimpinan Dan Kompensasi Terhadap Kinerja Karyawan Pada PT. Indo Metro Surya Andola Kota Metro Lampung Sasmita, Izmi Aren; Zanaria, Yulita; Sari, Gustin Padwa
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.v2i1.3695

Abstract

The purpose of this study was to test whether the Accounting Information System, Leadership Style and Compensation at PT. Indo Metro Surya Andola Lampung Province Metro City can affect Employed Performance. The theory used in this study is the Theory Acceptance Model (TAM), the theory of Leadership Behavior and the Equity Theory. This type of research uses quantitative methods. The quantitative method is to emphasize the analysis on numerical data (numbers) which are processed by statistical methods. The population in this study were 72 service employees. The data analysis technique used is statistical description of the validity and realibility of the data, classical assumptions, multiple linear regression analysis, t/partial test, statistical f test (simultaneous), coefficient of determination and statistical hypothesis using the SPSS (Statistic Package And Social Science) application 26.0 for Windows. The results of this study indicate that partially Accounting Information System and Compensation have a significant effect on Employee Performance. While Leadership Style does not significantly affect Employee Performance. Simultaneously or simultaneously Accounting Information Systems, Leaderrship Styles and Compensation have a significant effect on Employee Performance
Analisis Penerapan Akuntansi Lingkungan (Environment Accounting) Pada Pt Pemuka Sakti Manis Indah Di Way Kanan Lampung Ulkaromah, Anisa; Suyanto, Suyanto; Nusantoro, Jawoto
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.v2i1.3696

Abstract

The purpose of this study is to find out whether the company has implemented environmental accounting and conformity with PSAK 2022. This research method uses qualitative research to analyze the application of environmental accounting at PT Pemuka Sakti Manis Indah in Way Kanan Lampung, which is located in the village Mount Waras, Way Kanan District, Lampung Province. The results of the study show that PT Pemuka Sakti Manis Indah is in accordance with PSAK 2022 concerning recognition, measurement and presentation that correctly recognizes the cost of waste treatment and measurement of the cost of treating the waste as referred to in PSAK 2022 paragraph 1 concerning financial reports. The presentation of PT Pemuka Sakti Manis Indah's waste treatment costs is appropriate, by presenting clearly the financial position. PT Pemuka Sakti Manis Indah presents the cost of treating waste presented in processing in production costs, in the Company's Profit and Loss Report in Cost of Goods Sold.
Pengaruh Perubahan Lingkungan Terhadap Kinerja Karyawan Pada Bank Syariah Indonesia Hasibuan, Nurliati; Yurmaini, Yurmaini; Erliyanti, Erliyanti
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.v2i1.3697

Abstract

This study aims to determine the effect of environmental changes on employee performance at the Indonesian Sharia Bank in Medan City and to determine the magnitude of the influence of Environmental Changes on Employee Performance at the Indonesian Sharia Bank in Medan City. The population in this study were 115 respondents with the sampling technique using purposive random sampling. The results of the study show that: 1) Based on the t-test above, it shows that the significance value for the Environmental Change variable (X) is 0.019 <0.05, so it can be concluded that H1 is accepted and H0 is rejected 2) Based on the F test above it shows the value the significance for the effect of X on Y simultaneously is 0.019 and the value, so it can be concluded that H1 is accepted and H0 is rejected, which means there is a simultaneous influence and the R square Regression test above shows the value of R Square is 0.155. 3) From the regression equation above, it can be concluded that environmental changes have an influence on the dependent variable (Employee Performance). If there is a Change in the Work Environment, the Employee Performance of Bank Syariah Indonesia Medan Branch will also increase.

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