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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 Pelaksanaan Take Over Pembiayaan Nasabah Pensiunan Anri, Anri
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.v2i2.4462

Abstract

This study aims to analyze the implementation of take over financing for retired customers to know how to implement the Take Over financing for retired customers at PT. Indonesian Islamic Bank KCP Abdulah bin Nuh Cianjur. This type of research uses descriptive qualitative with data collection techniques using participatory observation methods, interviews, documentation studies, triangulation, secondary data, and primary data. Based on the results of the discussion it can be concluded that the implementation of retirement take over financing is the submission of customers, requests for take over, approval of take over, disbursement of requests and contracts, collateral collection, and monitoring..
Analisis Sistem Pengendalian Intern atas Pengeluaran Kas Pada BMT AL Muhsin Di Kota Metro Arrasyid, Rois Ikhsan
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.v2i2.4465

Abstract

This study aims to find out how the internal control system for cash disbursements at the Metro City State Electricity Company. This research is qualitative in nature and uses a descriptive analysis approach. Data analysis was carried out by data reduction, data presentation and drawing conclusions. The results showed that the internal control system implemented by BMT. Metro City is good. This is because BMT AL Muhsin Kota Metro has implemented an internal control system based on standard operating procedures (SOP). This is proven by the fact that in the company's internal cash control there are parties involved, documents and contents of cash evidence involved both in the system of cash receipts and cash disbursements.
Analisis Biaya Produksi (Cost Of Production) Dalam Menentukan Harga Jual Menggunakan Metode Full Costing Suci, Desi Permoni; Nusantoro, Jawoto; Septiani, Ana
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.v2i2.4466

Abstract

This study aims to determine the difference in the calculation of production costs according to mushroom production with the calculation of production costs using the full costing method. And to find out the selling price of production according to straw mushroom production and according to the full costing method. The research method used in this research is qualitative research. The research results show that there is a price difference, namely by using the full costing method, the price obtained is greater than the cost of production obtained according to business processor estimates. This is because the classification and collection carried out by business processors does not take into account all costs sacrificed. because the calculations made by business processors are not correct in imposing factory overhead costs on each product
Pengaruh Literasi Keuangan Dan Digital Payment Terhadap Perilaku Konsumtif Dengan Pengendalian Diri Sebagai Variabel Pemoderasi Saputra, Galang Rio Adi; 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.v2i2.4467

Abstract

This study aims to analyze financial literacy and digital payments on consumptive behavior with self-control as a moderating variable in students of the faculty of economics and business, University of Muhammadiyah Metro. The type of research used in this research is quantitative. This study used primary data through questionnaires and the population in this study totaled 1063 students. Then the sampling technique in this study used the slovin formula to determine the number of samples, namely 265 respondents. The results of this study indicate that Financial Literacy has an effect on Consumptive Behavior, Digital Payment has an effect on Consumptive Behavior, and Self-Control moderates Financial Literacy on Consumptive Behavior, and Self-Control does not moderate Digital Payment on Consumptive Behavior in students of the Faculty of Economics and Business Muhammadiyah Metro University.
Pengaruh Kinerja Keuangan, Ukuran Perusahaan, dan Kepemilikan Institusional Terhadap Return Saham Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Jasnika, Fiona; Nusantoro, Jawoto; 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.v2i2.4724

Abstract

This study aims to determine the Effect of Financial Performance, Company Size and Institutional Ownership on Stock Return in mining companies listed on the Indonesia Stock Exchange. The data in this study uses secondary data using the technique of collecting annual financial report data on mining companies with a population of 89 mining companies listed on the Indonesia Stock Exchange. The sampling technique in this study uses purposive sampling techniques and uses several criteria so that 53 mining companies were obtained in the 2019-2021 period. The data analysis used in this study was panel data regression analysis with the help of the Eviews 10 application. Based on data analysis conducted with regression analysis, panel data shows that variables of financial performance and institutional ownership affect stock returns. Meanwhile, the variable size of the company does not affect the return of mining company shares for the 2019-2021 period.
Pengaruh Komisaris Independen, Intellectual Capital, Pertumbuhan Penjualan, dan Umur Perusahaan Terhadap Kinerja Keuangan Qonita, Alya; Zanaria, Yulita; Sari, Gustin Padwa
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 3 (2023): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i3.4726

Abstract

This study aims to analyze Independent Commissioners, Intellectual Capital, Sales Sales and Company Age on Financial Performance. This type of research is quantitative, in this study researchers used secondary data through financial reports on companies with a population of 80 companies. The sampling technique used purposive sampling with several criteria so that 73 companies were obtained. Data analysis in this study used the multiple linear regression analysis test method. The results of this study indicate that the Independent Commissioner has a negative effect on Financial Performance, Intellectual Capital has a positive effect on Financial Performance, Sales Growth has a positive effect on Financial Performance, and Company Age has a positive effect on Financial Performance
Pengaruh Pengetahuan Kewirausahaan, E-Commerce Dan Penggunaan Sistem Informasi Akuntansi, Terhadap Pengambilan Keputusan Berwirausaha Selvia, Selvia; Nusantoro, Jawoto; Darmayanti, E Febri
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 3 (2023): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i3.4728

Abstract

This study aims to analyze Entrepreneurship Knowledge, E-commerce, and Use of Accounting Information Systems on Entrepreneurial Decisions in Students of the Accounting Study Program, Faculty of Economics and Business, University of Muhammadiyah Metro. The population in this research is 268 respondents. The sampling technique in this research used several respondent criteria to obtain a sample of 86 respondents. The data in this study used SPSS version 22 with multiple linear regression analysis testing. The results of this study indicate that entrepreneurial knowledge, e-commerce, and the use of accounting information systems have a partial or simultaneous effect on Entrepreneurial Decisions in Students of the Accounting Study Program, Faculty of Economics and Business, University of Muhammadiyah Metro
Pengaruh Persepsi Mahasiswa, Motivasi, Ekspektasi Pendapatan Terhadap Pemilihan Karir Sebagai Profesi Akuntan Sholaiha, Khusnatul; Nusantoro, Jawoto; Darmayanti, Elmira Febri
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 3 (2023): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i3.4729

Abstract

This study aims to describe the influence of student perception, motivation, and income expectations on career selection in the accounting profession. The sampling technique in this study used purposive sampling techniques so that the samples obtained were 124 students. This study used a quantitative approach. The data was analyzed using the help of the SPSS 22 program with a type of analysis, namely multiple linear regression analysis. The results obtained from this study show that student perception, motivation, and income expectations have a significant effect on career selection as an accountant profession. The results of simultaneous testing of student perceptions, motivation, and income expectations together affect career selection as a student accountant profession of the S1 Accounting study program, Faculty of Economics and Business, University of Muhammadiyah Metro.
Analisis Kinerja Puskesmas Dengan Menggunakan Pendekatan Balanced Scorecard Yulianti, Sri; Sualeman, Sualeman; Noor, Iqbal
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 3 (2023): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i3.4730

Abstract

This study aims to measure the performance of Sagaranten Health Center using a Balanced approach. This study used descriptive qualitative method. Data collection by observation, interviews, questionnaires, and documentation. The analytical technique used in this study is descriptive analysis used to descriptive the data that has been collected. Data description is carried out by measuring each performance from the perspectives contained in the Balanced Scorecard, namely financial perspective, customer perspective, internal business process perspective, growth and learning perspective. The results of this study show that Puskesmas Sagranten has a satisfactory performance both in aspects of finance, customers, internal business processes, growth and learning. Although the puskesmas has achieved adequate performance, there is still room for improvement. Such as improving service quality and developing human resources.
Analisis Dampak Covid-19 Terhadap Kinerja Keuangan Desa Putri, Mira Novianti; Hendri, Nedi; Rahayu, Sri Retnaning
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 3 (2023): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i3.4741

Abstract

This study aims to analyze the impact of COVID-19 on the financial performance of the village of Terbanggi Subing, Gunung Sugih District, Central Lampung Regency. 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 financial performance of the village in Terbanggi Subing Village, Gunung Sugih District, Central Lampung, if calculated using the effectiveness ratio before the Covid-19 pandemic in 2018 was less effective, in 2019 it was effective, when the Covid-19 pandemic took place in 2020 it was already effective and in 2021 effective. Village financial performance is calculated using the efficiency ratio before the Covid-19 pandemic in 2018 was categorized as inefficient, in 2019 it was categorized as inefficient, and in 2020 when the Covid-19 pandemic took place it was categorized as inefficient, and in 2021 it was categorized as inefficient. Village financial performance if calculated using a growth ratio in 2019 before the covid-19 pandemic had grown positively, and in 2020 when the covid-19 pandemic was taking place it had grown positively, and in 2021 it was categorized as negative growth

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