cover
Article Per Year (5 Year)
All
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
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
 5   6   7   8   9 
Analisis Efektifitas Struktur Pengendalian Internal Sistem Penerimaan Kas dan Persediaan Dagang pada PT NICOSA Sejahtera di Lampung Timur. Dewantara, Andika; Suyanto, Suyanto; Nusantoro, Jawoto
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.v2i3.4744

Abstract

This research was conducted at PT. Nicosa Sejahtera, East Lampung. The aims of the study are to know and analysis the structure of the internal control system of cash receipts and inventory applied on PT. Nicosa Sejahtera, East Lampung and to know the effectiveness the structure of the internal control system on PT. Nicosa Sejahtera, East Lampung. . The research was descriptive-qualitative. Moreover, the instruments in the data collection technique used observation, interviews, and documentation. Furthermore, the data analysis technique started with data reduction, data presentation, and drawing conclusions. Based on the result show that the implementation of internal control within the company has been running as it should, each element of internal control has been running effectively.
Analisis Efektivitas Dan Kontribusi Penerimaan Pajak Bumi Dan Bangunan (PBB) Terhadap Pendapatan Asli Daerah Di Kota Metro Tahun 2017-2021 Kamala, Shafa Tasya; 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.v2i3.4745

Abstract

This study aims to determine the level of effectiveness and contribution of land and building tax revenue to the regional revenue of Metro City in 2017-2021. The method used in this research is a qualitative method with a descriptive approach. The data used in this study are secondary data, namely internal data provided by the Metro City Regional Tax and Retribution Management Agency and primary data obtained from direct observations and interviews with related parties. The results of the study show that the 2017-2021 Metro City land and building tax revenue is fluctuating. The level of effectiveness of land and building tax revenue is in the less effective category. And the contribution of land and building tax to regional own-source revenue is in the very less category.
Analisis Program Pemutihan PKB, Pembebasan BBNKB Dan Sosialisasi Pajak Dalam Upaya Meningkatkan Penerimaan PKB Aeni, Silvia; Sudarma, Ade; Tanjung, Hendra
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.v2i3.4747

Abstract

This study aims to describe and analyze the application of the motor vehicle tax bleaching program, name change duty, and tax socialization in increasing motor vehicle tax revenue (PKB) at SAMSAT Sukabumi I Cibadak Regency. Where motor vehicle tax and name return duty are the largest tax contributions to Regional Vehicle Tax revenue. This research uses a qualitative approach with primary data, interviews and secondary data in the form of data collection techniques and supported by observation and documentation methods. The decline in the realization of motor vehicle tax revenue and motor vehicle name return duty is due to the lack of public awareness in paying taxes. The results of the analysis conducted by researchers related to the implementation of the motor vehicle tax bleaching program, name reversal duties, socialization are quite good.
Analisis Penerapan PSAK 109 Dan PSAK 101 Penyajian Pelaporan Keuangan Akuntansi Zakat Dan Infaq/Sedekah Pada Lazismu Kl Ummi Dan Lazismu Kl Aisyiyah Al Fianty, Amelia; Kartini, Tina; 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.v2i3.4748

Abstract

This research was made to find out how the application of the Sharia Financial Accounting Standards Statement (PSAK) No. 109 and 101 regarding the presentation of the financial reports of LazisMu KL UMMI and LazisMu KL Aisyiyah, as well as knowing the obstacles in compiling the financial reports that have been made. This study used a qualitative research method with a descriptive approach. The variable used in this study is where the social situation in this study consists of three elements, namely places, people and activities. The technique used in data collection is the triangulation technique, which includes observation, interviews and documentation. With data analysis techniques performed include data reduction, data presentation, and drawing conclusions.The results of this study indicate that LazisMu KL UMMI and LazisMu KL Aisyiyah have implemented Zakat, Infak/Shadaqah Accounting in accordance with the Statement of Financial Accounting Standards (PSAK) 109. However, the disclosures are not appropriate, because notes to financial statements have not been made. In addition, the financial reports prepared by LazisMu KL UMMI are in accordance with Statement of Financial Accounting Standards (PSAK) 101, while LazisMu KL Aisyiyah is not yet in accordance with PSAK 101 concerning the presentation of financial reporting.
Pengaruh Akuntabilitas, Partisipasi Masyarakat Dan Kompetensi Aparatur Desa Terhadap Pembangunan Desa Subakti, Iwan Habib; Zanaria, Yulita; Hendri, Nedi
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.v2i3.4754

Abstract

This study aims to analyze Accountability, Community Participation and Competence of Village Apparatuses for Village Development. This type of research is quantitative, in this study researchers used primary data through questionnaires with a population of 1053 families. The sampling technique used Slovin with several criteria so that 91 respondents were obtained. Data analysis in this study used the multiple linear regression analysis test method. The results of this study indicate that Accountability influences Village Development, Community Participation influences Village Development, Village Apparatus Competence influencesVillage Development.
Pengaruh Financial Knowledge, Financial Awareness, Financial Experience, Pendapatan Dan Financial Technology Terhadap Personal Finansial planning Generasi Z Di Kota Metro Sari, Sri Puspita; Zanaria, Yulita; 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.v2i3.4755

Abstract

This study aimed to analyze the effect of Financial Knowledge, Financial Awareness, Financial Experience, Income, and Financial Technology on Personal Financial Planning of Generation Z in Metro City. The population in this study were generation Z in Metro city which were in the productive age category, namely 15-28 years old. The sampling technique in this study used purposive sampling technique using the Slovin formula so that a sample of 100 respondents were obtained. The data were analyzed using multiple linear regression analysis methods. The results showed that Financial Knowledge (X1), Financial Awareness (X2), Income (X4), and Financial Technology (X5) affected the Personal Financial Planning of generation Z in Metro City. While Financial Experience (X3) had no effect on Personal Financial Planning generation Z in Metro city.
Pengaruh Penerapan Efektivitas Dan Kepercayaan Atas Sistem Informasi Akuntansi, Pemanfaatan Teknologi Dan Kompensasi Sumber Daya Manusia Terhadap Kinerja Karyawan Bank BRI Lampung Tengah Leni, Leni; Zanaria, Yulita; Kurniawan, Angga
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.v2i3.4756

Abstract

This study aims to determine the effect of implementating effectiveness and trust in accounting information systems, technology utilization and human resource compensation on employee performance at Bank BRI, Central Lampung. This type of research is quantitative research. The instruments used in this study were questionnaires and observations. The data analysis technique performed is using multiple regression analysis. The results of the study show that the Effectiveness of SIA Implementating has a positive and significant impact on employee performance. SIA trust has a positive and significant influence on employee performance. The use of technology has a positive and significant impact on employee performance. Compensation has a positive and significant impact on employee performance
Pengaruh Perputaran Modal Kerja, Pertumbuhan Penjualan dan Ukuran Perusahaan Terhadap Kebijakan Dividen Pada Perusahaan Sektor Pertanian Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021 Sijabat, Pinta Juliani; Hidayat, Ferry
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.v2i3.4759

Abstract

This study aims to determine and also analyze the Effect of Working Capital Turnover, Sales Growth and Company Size on Dividend Policy in Agricultural Sector Companies Listed on the Indonesia Stock Exchange for the 2017-2021 Period. The research approach used is a quantitative approach. The type of research used is descriptive quantitative research and the nature of this research is explanatory research. The analysis used in this study is multiple linear regression analysis, in which sales growth and company size have an effect on dividend policy, while the rest of working capital turnover has no effect on dividend policy. Simultaneously shows the results that working capital turnover, sales growth and company size have a significant effect on dividend policy
Pengaruh Current Ratio, Debt To Equity Ratio dan Net Profit Margin Terhadap Kebijakn Dividen Pada Perusahaan Subsektor Otomotif Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020 Yanti, Feri; Purba, Yessica Sardina
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.v2i2.4828

Abstract

This study aims to examine and analyze the effect of current ratio, debt to equity ratio and net profit margin on dividend policy in automotive sub-sector companies. The research method used in this study uses quantitative research methods with quantitative descriptive research that is explanatory research. The population of this research is all the automotive sub-sector companies listed on the Indonesia Stock Exchange totaling 13 companies. The sample of this research is 12 companies with purposive sampling technique. The data analysis method used is multiple linear regression. The results of the study state that partially current ratio and debt to equity ratio have a negative and significant effect on dividend policy, while net profit margin has a positive and significant effect on dividend policy. Simultaneous test results state that the current ratio, debt to equity ratio and net profit margin affect dividend policy with a coefficient of determination of 15.7% while the rest is explained by variables that are not examined.
Pengaruh Pelatihan, Kompensasi Dan Ketepatan Waktu Terhadap Kinerja Driver Go-Jek Medan Polonia Firmansyah, Firmansyah; Hidayat, Toni
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.v1i3.3963

Abstract

This study analyzes the effect of training, compensation and timeliness on the performance of Go-Jek Medan Polonia drivers. The research method used in this research is descriptive quantitative. The population in this study were 177 Go-Jek Medan Polonia Drivers. The analytical method used was multiple linear regression using the SPSS program. The results of this study indicate that the t-count > t-table (2.917 > 1.6690) means that training has a significant effect on performance, so Ha1 is accepted. The value of t-count > t-table (3.558 > 1.6690) and significant means that compensation has a significant effect on customer loyalty on performance, then Ha2 is accepted. The value of t-count > t-table (3.437 > 1.6690) and significant means that timeliness has a significant effect on customer loyalty on performance, then Ha3 is accepted. Fcount value (43.811) > Ftable (2.76), and a significance value of 0.000 <0.05, it can be concluded that the fourth hypothesis is accepted, meaning that the Training Variables (X1), Compensation (X2), and Timeliness (X3) influence simultaneously (simultaneous) to the Performance Variable (Y)

Page 7 of 15 | Total Record : 148

 5   6   7   8   9 

Filter by Year

2022 2025


Reset
Filter By Issues
All Issue Vol. 4 No. 3 (2025): September Vol. 4 No. 2 (2025): Mei Vol. 4 No. 1 (2025): Januari Vol. 3 No. 3 (2024): September Vol. 3 No. 2 (2024): Mei Vol. 3 No. 1 (2024): Januari Vol. 2 No. 3 (2023): September Vol. 2 No. 2 (2023): Mei Vol. 2 No. 1 (2023): Januari Vol. 1 No. 3 (2022): September Vol. 1 No. 2 (2022): Mei Vol. 1 No. 1 (2022): Januari More Issue