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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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Analisis Perhitungan Harga Pokok Penjualan Dan Penentuan Harga Jual Produk Menggunkan Metode Cost Plus Pricing (Studi Kasus Pada Usah Home Industri Bahan Bangunan Pilar Jaya Di Sukadana Lampung Timur) Ambarwati, Retno; Nusantoro, Jawoto; Septiani, Ana
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.v2i1.3701

Abstract

This study aims to analyze the calculation of cost of goods sold and determination of product selling prices using the cost plus pricing method in the Pilar Jaya building materials home industry business in Sukadana, East Lampung. This research uses a descriptive method with a qualitative approach. The results showed that there were differences in the results of the analysis of the calculation of cost of goods sold using the activity-based costing method and the determination of selling prices using the cost plus pricing method with the calculation of cost of goods sold and determining selling prices according to the company. Based on the results of the analysis and calculations that have been carried out, it can be concluded that the calculation of cost of goods sold using the activity-based costing method in the Pilar Jaya home industry obtained a result of Rp 57,283,362.97. This result is lower than the calculation of cost of goods sold according to the company. While the calculation of determining the selling price using the cost plus pricing method in the Pilar Jaya home industry obtained a pilar price of IDR 296,305, a lisplang price of IDR 144,956, a roster price of IDR 11,057, and a buis beton price of IDR 145,087. The selling price using the cost plus pricing method is lower than the selling price according to the company.
Pengaruh Akuntabilitas, Transpransi Dan Penggunaan Alokasi Dana Desa Terhadap Kepercayaan Masyarakat Di Desa Putra Buyut Gunung Sugih Lampung Tengah Nirmala, Maya Dwi; Hendri, Nedi; 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.v2i1.3703

Abstract

This study aimed at analyzing accountability (1), transparency (2), and use of the village Fund budget (3) on community trust in Putra Buyut Gunung Sugih village, Central Lampung. The population was 1144 respondents. The sampling technique was undertaken with several respondent criteria until obtaining 143 respondents. The collected data were analyzed by testing multiple linear regression analysis through the SPSS version 25 program. The results of this study showed that Accountability, Transparency and Use of the Village Fund Budget partially or simultaneously effected the Community Trust at Putra Buyut Village, Gunung Sugih, Central Lampung.
Mekanisme Dan Keuntungan Tabungan Prioritas yang Ditawarkan PT Bank Sumut Syariah Nasution, Sakinah Jahrani; Lubis, Herlina; Yanti, Nursantri
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.v1i3.4048

Abstract

This research aims to find out how the mechanism and benefits savings priority offered PT Bank Syariah Bringjend Ktamso. The method used in this research is to use a qualitative approach with a descriptive method. Through the descriptive method, data is collected, organized, divided, analyzed, then disintegrated so that a clear picture and direction of the problem is explained. Location of research on PT. Bank Sumut Syariah KCP Bringjend Katamso. The technique used in this research is by way of direct interview with the Bank's employees, who are in charge of Customer Service, Operational, and Documentation. As for kendala to be the customer priority of PT. Bank Sumut Syariah KCP Kisaran is the requirements set forth in order to provide cash minimum Rp. 200 juta.And not many people in that area know what are the benefits they get by becoming priority customers of PT. The Bank Sumut Syariah.
Pengaruh Kemudahan Penggunaan Teknologi, Kualitas Pelayanan Dan Kepercayaan Terhadap Minat Konsumen Dalam Penggunaan Aplikasi Kasir Ayo SRC Kurniawati, Rina; Hendri, Nedi; Kurniawan, Angga
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 2 (2023): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i2.3870

Abstract

This study aims to analyze the ease of use of technology (1), quality of service (2), and trust (3) on consumer interest in using the Kasir Ayo SRC application (Case Study of SRC Wariston Semuli jaya). The population in this research is 135 respondents. The sampling technique in this research used several respondent criteria so as to obtain a sample of 143 respondents. The data in this study used SPSS version 25 with multiple linear regression analysis testing. The results of this study indicate that the Ease of Use of Technology, Quality of Service and Trust partially or simultaneously influence Consumer Interest in Using the Ayo SRC Cashier Application (Case Study of SRC Wariston Semuli jaya)
Analisis Modal Kerja dan Pengelolaan Keuangan pada UMKM (Studi Kasus pada UMKM Afza Frozen Food Di Kota Metro) Kinanti, Sekar; Suyanto, Suyanto; Sari, Gustin Padwa
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 2 (2023): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i2.3921

Abstract

This research aims at working capital and financial management in SMEs Afza Frozen Food in Metro City. This type of research is descriptive research with a qualitative approach. The data analysis technique used is using a qualitative descriptive analysis tool that is describing the data that has been obtained from the data collection technique used. The results of the study show that the working capital contained in UMKM Afza Frozen Food always experiences fluctuations that are not so significant. The provision and use of efficient working capital affects the level of profit or profit, this occurs in Afza Frozen Food SMEs, where the higher the working capital used, the higher the operating profit generated. Afza Frozen Food does not manage its finances well, this can be seen from the absence of planning, recording, reporting and financial management processes, resulting in unclear profit/loss result.
Pengaruh Gender, Lingkungan Kerja, Pelatihan Profesional, Pertimangan Pasar Kerja, dan Persepsi Mahasiswa terhadap Profesi Akuntan Publik dan Minat menjadi Akuntan Publik Handayani, Putri; Zanaria, Yulita; Darmayanti, Elmira Febri
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 2 (2023): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i2.3923

Abstract

This study aims to analyze the influence of gender, work environment, professional training, labor market considerations, and students' perceptions of the profession of a public accountant on interest in becoming a public accountant. The population in this research is 268 respondents. The sampling technique in this research used a Purposive Sampling Technique using the Slovin Formula for respondents to obtain a sample of 95 respondents. The data in this study used SPSS version 25 with multiple linear regression analysis testing. The results of this study indicate that students' perceptions of becoming accountants have a partial effect on interest in becoming public accountants. However, Gender, Professional Training, and Labor Market Considerations do not have a partial effect on the Interest to Become a Public Accountant. Taken together the variables Gender, Work Environment, Professional Training, Labor Market Considerations, and Student Perceptions of the Public Accountant Profession simultaneously influence Student Interests to Become Public Accountants in Students of the Muhammadiyah Metro University Accounting Study Program
Pengaruh Literasi Keuangan, Penggunaan Electronic Wallet dan Kontrol Diri Terhadap Perilaku Konsumtif Mahasiswa (Studi Kasus Mahasiswa S1 Akuntansi Fakultas Ekonomi dan Bisnis di Universitas Muhammadiyah Metro) Hardy, Arum Mutiara; Hendri, Nedi; Darmayanti, Elmira Febri
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 2 (2023): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i2.3940

Abstract

This study aims to analyze Financial Literacy (1), Use of Electronic Wallet (2), and Self-Control (3) on Consumptive Behavior in Students of the Bachelor of Accounting Study Program, Faculty of Economics and Business, University of Muhammadiyah Metro. The population in this study were 268 respondents. The sampling technique in this research used several respondent criteria to obtain a sample of 160 respondents. The data in this study used SPSS version 22 with multiple linear regression analysis testing. The results of this study indicate that financial literacy, use of electronic wallets, and self-control have a partial or simultaneous effect on consumptive behavior in Students of the Bachelor of Accounting Study Program, Faculty of Economics and Business, University of Muhammadiyah Metro.
Pengaruh Literasi Keuangan dan Financial Technology terhadap Inklusi Keuangan pada UMKM Kelurahan Yosodadi Kecamatan Metro Timur Rahmadanti, Silvi Wahyu; Zanaria, Yulita; Nusantoro, Jawoto
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 2 (2023): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i2.3942

Abstract

This study aims to determine the effect of financial literacy and fintech on financial inclusion in SMEs in Yosodadi Village, Metro Timur District. The type of research used in this research is quantitative research with an associative approach. Data analysis was carried out by testing instruments, classical assumptions and testing hypotheses. The results showed that financial literacy (X1) had a significant effect on financial inclusion in UMKM Yosodadi Village. When a person has a high level of understanding of financial concepts, the higher the level of one's financial inclusion. Financial Technology (X2) has a significant effect on financial inclusion in Yosodadi Village SMEs. The higher use of Fintech will support the level of financial inclusion. Where the availability of access and financial services will be wider and easier to reach
Sistem Pembiayaan KPR Sejahtera Fasilitas Liquiditas Pembiayaan Perumahan (FLPP) Dengan Akad Murabahah Bagi Masyarakat Berpenghasilan Rendah (MBR) Nurbaeti, Siti
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 2 (2023): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i2.4388

Abstract

The study aims to determine the suitability of the Prosperous KPR Financing System Housing Financing Liquidity Facility (FLPP) for Low-Income Communities (MBR) with a Murabahah Agreement at PT. Bank Syariah Indonesia kcp abdullah bin Nuh Abn 1 Cianjur with DSN-MUI/IV/2000 Fatwa. Data collection techniques using Participatory Observation interviews, documentary studies, triangulation, secondary data and primary data. The result of this study indicate that PT. Bank Syariah Indonesia KCP Abdullah bin nuh cianjur does not fully reflect the fatwa form the national sharia council No:04/SN-MUI IV/2000 concering murabaha.The violation occurred in term of ownership of goods (milkiyah) in the third point, namely the bank should buy goods needed by the costumer on behalf of thebank itself, but in practice the bank bus onbehalf pn the costumer and back completes the murabhah contract first to the new customer to enter ito a wakalah contract.
Pengaruh Sistem Informasi Akuntansi, Pengendalian Internal, dan Kompensasi Terhadap Kecurangan Akuntansi Dalam Sistem Pemberian Kredit Pada PT BNI Kota Metro Kurniawan, Muhammad Shuhada; Zanaria, Yulita; Darmayanti, Elmira Febri
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 2 (2023): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i2.4402

Abstract

This study aims to determine the effect of accounting information systems, internal controls and compensation for accounting fraud in the credit granting system at PT BNI Kota Metro. The type of research used in this research is quantitative research with an associative approach. Data analysis was carried out by testing instruments, classical assumptions and testing hypotheses. The results of the study show that the Accounting Information System has a significant effect on accounting fraud. Internal control has a significant effect on accounting fraud. Compensation has a significant effect on accounting fraud. Accounting Information Systems, Internal Control, and Compensation simultaneously have a significant effect on accounting fraud.

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