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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 Pengendalian Internal, Moralitas Manajemen, Kesesuaian Informasi, Dan Ketaatan Aturan Akuntansi Terhadap Kecenderungan Kecurangan Akuntansi Nadia, Fatma; Zanaria, Yulita; Sari, Gustin Padwa
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i1.5361

Abstract

This study aims to determine the effect of internal control, management morality, conformity of information, and compliance with accounting rules on the tendency of accounting fraud (Empirical Study at PT Pelindo Lampung Selatan). 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 Internal Control has a significant effect on accounting fraud. Management morality has a significant effect on accounting fraud. Information suitability has a significant effect on accounting fraud. Compliance with accounting rules has a significant effect on accounting fraud. Internal Control, Management Morality and Information Conformity simultaneously have a significant effect on accounting fraud
Pengaruh Leadership Satisfaction Terhadap Employee Loyalty Dimediasi Employee Engagement Valentina, Ni Kadek Dwi Puspa; Putra, Made Surya
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i1.5365

Abstract

Research was conducted to determine the role of Employee Engagement in mediating the influence of Leadership Satisfaction on Employee Loyalty at the Grand Mirage Resort & Thalasso Bali Hotel. The population used was all employees of the Grand Mirage Resort & Thalasso Bali Hotel, totaling 453 employees. The number of samples that will be studied in the research is 212 active employees. The data analysis technique used is Partial Least Square (PLS) Structural Equation Modeling (SEM) with an approach based on variance or component based structural equation modeling. The path coefficient value shows that the direction of the relationship between leadership satisfaction and employee loyalty is positive, which states that leadership satisfaction has a positive and significant effect on employee loyalty. The relationship between employee engagement and employee loyalty is positive, which states that employee engagement has a positive and significant effect on employee loyalty. The relationship between leadership satisfaction and employee engagement is positive, which states that leadership satisfaction has a positive and significant effect on employee engagement.
Pengaruh Persepsi Risiko, Efikasi Keuangan, dan Perkembangan Financial Technology terhadap Minat Mahasiswa Berinvestasi di Pasar Modal Sholaahuddin, Amiin; Suyanto, Suyanto; Darmayanti, Elmira Febri
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i1.5374

Abstract

This study aims to analyze the effect of Perceived Risk, Financial Efficacy, and Development of Financial Technology on Student Interests Investing in the Capital Market among students of the Faculty of Economics and Business, University of Muhammadiyah Metro. The type of research used in this research is quantitative. The data used in this study is primary data with data collection techniques using questionnaires with a population of 1063 respondents from students of the Faculty of Economics and Business, University of Muhammadiyah Metro then the sampling technique in this research uses the slovin formula to determine the number of samples so that 265 respondents are obtained. The results of this study indicate that Perceived Risk has no effect on Student Interests Investing in the Capital Market, Financial Efficacy influences Student Interests Investing in the Capital Market, Developments in Financial Technology affect Student Interests Investing in the Capital Market, and Perception of Risk, Financial Efficacy, and Development of Financial Technology had a joint effect on Student Interests Investing in the Capital Market in students of the Faculty of Economics and Business, University of Muhammadiyah Metro.
Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Mengikuti Pendidikan Profesi Akuntansi Aurely, Sekar Hardya; Hendri, Nedi; Septiani, Ana
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i1.5378

Abstract

This study aims to analyze Quality Motivation Career Motivation , Economic Motivation , Degree Motivation , USAP Motivation , Educational Cost Motivation , Educational Duration Motivation , Social Motivation , and Gender Motivation on Student Interest in PPA. The population in this study were 144 respondents. The sample in this study was obtained as many as 108 respondents. The data in this study used SPSS version 25 with multiple linear regression analysis testing. The results of this study indicate that quality motivation, career motivation, economic motivation, degree motivation, USAP motivation, tuition fee motivation, length of education motivation, social motivation, and gender motivation have a partial or simultaneous effect on student interest in participating in PPA on Undergraduate Accounting Study Program Students, Faculty of Economics and Business, Muhammadiyah Metro University.
Analisis Penerapan PSAK 69 Agrikultur atas Aset Biologis untuk Tata Kelola Keuangan Pada PT. Indah Bumi Plantasi Damayanti, Fitri; Nurodin, Idang; Indrawan, Andri
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i1.5435

Abstract

This study aims to find out the description of the application of PSAK 69 related to biological assets in PT. Indah Bumi Plantasi for financial governance. This research uses descriptive qualitative method. Sources of data obtained by means of observation, interviews, and documentation. To analyze biological assets based on PSAK 69, 3 valuation methods are used, namely recognition of biological assets, measurement of biological assets, and disclosure of biological assets. The results of this study indicate that PT. Indah Bumi Plantasi disclosed and acknowledged its biological assets in the form of teak trees which had shrunk to 3 (three) types of trees according to the type and age of the tree, namely New Plants (TB), Immature Plants (TBM), and Mature Plants (TTM). Biological assets at PT. Indah Bumi Plantation is measured using fair value/market price to make it easier to get profits. This shows that PT. Indah Bumi Plantasi has not fully implemented PSAK 69, because there are still aspects that are not in accordance with PSAK 69 and employees who are still mistaken about PSAK 69.
Pengaruh Integritas Mahasiswa, Minat Belajar, Dan Penyalahgunaan Teknologi Informasi Terhadap Perilaku Kecurangan Akademik Mahasiswa Akuntansi Sebagai Calon Akuntan Fuadah, Luluk Atin; Zanaria, Yulita; Sari, Gustin Padwa
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i1.5454

Abstract

This study aims to analyze Student Integrity, Interest in Learning and Misuse of Information Technology on Academic Fraudulent Behavior of Accounting Students as Prospective Accountants. The type of research used in this study was quantitative, in this study the researchers used primary data through questionnaires and a population of 195 students. The sampling technique used the slovin formula so that 95 respondents were obtained. Data analysis in this study used hypothesis testing. The results of this study indicate that student integrity affects the academic fraud behavior of accounting students as prospective accountants, learning interest does not affect the academic fraud behavior of accounting students as prospective accountants, misuse of information technology affects the academic fraud behavior of accounting students as prospective accountants, student integrity, interest. Learning and Misuse of Information Technology jointly affect Academic Fraud of Accounting Students as prospective accountants.
Pengaruh Pemahaman Teknologi Informasi, Value for Money, dan Pengendalian Internal Terhadap Good Coorporate Governance pada Badan Pengelolaan Keuangan dan Aset Daerah Kota Metro Khairannisa, Khairannisa; Zanaria, Yulita; Padwa Sari, Gustin
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i1.5547

Abstract

This study aims to examine the effect of Understanding Information Technology, Value for Money and Internal Control on Good Corporate Governance at the Regional Financial and Asset Management Agency in Metro City. This study uses Agency Theory (Agency Theory). The method in this study uses a quantitative descriptive method using a Likert scale. The number of samples used in this study were 53 respondents with the criteria of Metro City BPKAD employees. The results of the study show that: (1) Understanding of Information Technology has a positive effect on Good Corporate Governance. (2) The understanding of Value for Money has a negative effect on Good Corporate Governance. (3) the influence of Understanding of Internal Control has a positive effect on Good Corporate Governance. (4) Together the variables of Information Technology, Value for Money and Internal Control simultaneously have a positive effect on Good Corporate Governance at the Regional Financial and Asset Management Agency for Metro City
Strategi Fundraising Dalam Meningkatkan Jumlah Muzakki Di LAZISMU Kota Metro Hidayatullah, Farid; Hendri, Nedi; Febri Darmayanti, Elmira
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i1.5568

Abstract

This study aims to find out how fundraising strategies in increasing muzakki in LAZISMU Metro City. This research uses qualitative research methods with a descriptive approach. Data collection techniques in this study are observation, interviews, and documentation. The results of this study are known that the strategy carried out by LAZISMU Metro City has three stages, namely the formulation, implementation, and evaluation stages. LAZISMU Metro City formulated three main strategies 1. Improve socialization and communication in the community, 2. Easy payment system, 3. Create a good brand image. After being formulated, it is then implemented in way 1. Conducting zakat campaigns or zakat socialization, 2. Opening a zakat booth, 3. Easy Payment System, 4. Implementing MSME, social, health, and da'wah empowerment programs. After the next stage of implementation, the evaluation stage of the evaluation results carried out by LAZISMU Metro City is quite good because it has implemented or implemented the strategies that have been set, although there are some that are not optimal
Pengaruh Audit Internal, Budaya Organiasai, dan Komite Audit Terhadap Pelaksanaan Good Corporate Governance pada PT Pos Indonesia Cabang Metro Septiani, Asih; Hendri, Nedi; Padwa Sari, Gustin
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i1.5569

Abstract

This study aims to examine the influence audit, organizational culture, audit committee on the emplementation of good corporate governance at PT Pos Indonsia Metro Branch. The type research used in this research is quantitative. In this study primary data was used throught quesetionnaires and the sample populations used was 66 employees in the company. The analytical tool used is multiple liner regression analysis using the IBM SPSS 22. The result of this study show internal audit has an influence on the implementation of good corporate governance, organizatioanal cilture influences the implementation of good corporate governnace, the audit committee influences the implemantations of good corporate governance and internal audit, Organizatioanal cilture, audit committee jointly influnces in the implementation of good corporate gobvernance, together with internal audit, Organizatioanal cilture, audit committee support the implemantations of good corporate governance
Analisis Penentuan Harga Jual Produk Dengan Menggunakan Metode Cost Plus Pricing pada UMKM Tahu Maju Lancar Hofifah Subhan, Ika; suyanto, suyanto; Padwa Sari, Gustin
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i1.5581

Abstract

This study aims to identify and analyze production costs in order to determine the seling price of the”Tofu Maju Lancar” product. The method utilized is the cost pluspricing approach with the full costing method, ensuring that the selling price is set effectively to generate optimal profits. This research employs a qualitative approach and utilizes descriptive research techniques. The focal point of this research is the company “Tofu Maju Lancar”, which operates as a tofu producer. The primary objective of this study is to gather pertinen data concerning production costs. The focus of this research encompasses the costs associated with the entire production process. The findings of this study indicate that while the cost plus pricing method using UMKM calculations does yield profits, the home industry is unable to attain the anticipated 50% profits due to generated profits remaining insufficient to cover the factory overhead costs that must be shouldered.

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