Expensive: Jurnal Akuntansi dan Keuangan
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.
Articles
148 Documents
<![CDATA[Penerapan Biaya Diferensial Dalam Pengambilan Keputusan Membeli Atau Memproduksi Sendiri Outlet Pisang Goreng Nugget ]]>
<![CDATA[Agung Pangestu, Putra]]>;
<![CDATA[Nusantoro, Jawoto]]>;
<![CDATA[Hendri, Nedi]]>
<![CDATA[ Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Januari ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/exclusive.v3i1.5616
<![CDATA[This study aims to analyze the application of management accounting information at Pisang Goreng Nugget Outlets in making decisions to buy or produce their own banana nugget raw materials. The type of research used in this study is qualitative, the research method used is a quantitative descriptive method in which this method describes or describes the application of management accounting information so that it can be used as a short-term decision-making tool at the Metro City Fried Banana Nugget Outlet. Data collection techniques in conducting this research, using observation and interview data collection methods. The results of this study the use of differential accounting information is very useful for the management of the Metro City Fried Banana Nugget Outlet in obtaining the information needed to be able to compare which decision is more profitable between buying or producing bugget banana raw materials yourself.]]>
<![CDATA[Analisis Faktor-Faktor Kinerja Keuangan Perusahaan ]]>
<![CDATA[Kurniawati, Yeni]]>;
<![CDATA[Hendri, Nedi]]>;
<![CDATA[Septiani, Ana]]>
<![CDATA[ Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Januari ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/exclusive.v3i1.5617
<![CDATA[This study aims to determine the financial performance of food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2018–2021 period. The type of research used is qualitative analysis and uses descriptive research techniques. Data collection uses secondary data obtained from audited financial reports. The population and sample used purposive sampling, with a sample size of 20 companies. The results of the study can be concluded to show that the capital structure as measured by the debt-to-equity ratio (DER) and leverage as measured by the debt-to-asset ratio (DAR) are fairly good financial performers. Meanwhile, sales growth for financial performance is less good or less efficient.]]>
<![CDATA[Financial Technology : Praktik Pinjaman Online dalam Perspektif Ekonomi Syariah ]]>
<![CDATA[Ishaq, Maulana]]>;
<![CDATA[Suselo, Dedi]]>
<![CDATA[ Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Januari ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/exclusive.v3i1.5672
<![CDATA[The development of financial technology gives rise to various conveniences with negative impacts. One form of this convenience is an online loan that provides instant loan transactions. Various online loan applications come with an installment platform with an adjustable time period. This transaction model is in great demand among students as an alternative to financing consumption and education. This study explores students' motivation to use online loan applications and the risks that must be borne. This study uses qualitative descriptive analysis to get in-depth answers from the students. The results of this study indicate that they are interested in and use online loan applications because of the ease of borrowing funds for pocket money and paying tuition fees. However, and states that online loan are allowed, the most important thing in their application is that they do not conflict with sharia principles in the fatwa of the national sharia council no 117/DSN -MUI / IX / 2018.]]>
<![CDATA[Pengaruh Fraudulent Financial Reporting, Employee Morality, dan Persepsi Kesesuaian Kompensasi Terhadap Kecenderungan Kecurangan Akuntansi yang Dimoderasi Sistem Pengendalian Internal ]]>
<![CDATA[Mutiara Puri, Rara]]>;
<![CDATA[Zanaria, Yulita]]>;
<![CDATA[Retnaning Rahayu, sri]]>
<![CDATA[ Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): Mei ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/exclusive.v3i2.5952
<![CDATA[This research is a type of quantitative research using a comparative causal study that leads to a causal relationship. Data collection was carried out using the questionnaire method and processed using SPSS Statistics 25 with a sample of 30. The results of this study indicate that the fraudulent financial reporting variable has a positive and significant effect on accounting fraud, the employee morality variable has a positive and significant effect on accounting fraud, the compensation suitability variable has a negative effect and significant to accounting fraud, fraudulent financial reporting variable has a positive and significant effect on accounting fraud which is moderated by the internal control system, employee morality variable has a negative and significant effect on accounting fraud which is moderated by the internal control system, compensation suitability variable has a positive and significant effect on fraud accounting moderated by the internal control system, and internal control system variables have a positive and significant effect on accounting fraud.]]>
<![CDATA[Pengaruh Pengetahuan Perpajakan, Sanksi Pajak dan Peran Aparatur Desa Terhadap Kepatuhan Wajib Pajak ]]>
<![CDATA[Sarani, Sarani]]>;
<![CDATA[Terzaghi, M. Titan]]>;
<![CDATA[Fitriasuri, Fitriasuri]]>
<![CDATA[ Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): Mei ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/exclusive.v3i2.5954
<![CDATA[This research aims to provide an understanding of taxpayer compliance with non-compliance in paying PBB. Research method used: Selection of population and sample using simple random sampling, using quantitative data. Meanwhile, the data sources are primary data and secondary data, with one dependent variable and three independent variables. Using analysis with quantitative descriptive statistical methods. Data quality testing was carried out using validity testing and reliability testing. Meanwhile, the next test uses multiple linear regression analysis, Partial Significance Test (t Test), Simultaneous Significance Test (F Test). The research results provide that tax knowledge has a positive and significant impact on taxpayer compliance in paying PBB. Tax sanctions have a positive effect on taxpayer compliance in paying PBB. And the role of village officials has a positive influence on taxpayer compliance in paying PBB. With the role of village officials, it will encourage higher levels of taxpayer compliance in paying PBB.]]>
<![CDATA[Pengaruh Kreativitas, Modal, Inovasi Dan Pemahaman Akuntansi terhadap Perkembangan Usaha ]]>
<![CDATA[Cahya Ranika, Audry]]>;
<![CDATA[Zanaria, Yulita]]>;
<![CDATA[Febri Darmayanti, Elmira]]>
<![CDATA[ Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): Mei ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/exclusive.v3i2.5956
<![CDATA[This research aims to analyze Creativity , Capital, Innovation, and Accounting Understanding of the Development of MSME Businesses in the Furniture Industry in Central Metro District. The population in this study was 460 respondents. The sampling technique in this research used several respondent criteria to obtain a sample of 82 respondents. The data in this study used SPSS version 25 with multiple linear regression analysis testing. The results of this research show that creativity, capital, innovation and understanding of accounting have a partial or simultaneous influence on the development of MSME businesses in the furniture industry in Central Metro District.]]>
<![CDATA[Pengaruh Investment Opportunity Set, Konservatisme Akuntansi Dan Pertumbuhan Laba Terhadap Kualitas Laba Pada Perusahaan Manufaktur Di Indonesia ]]>
<![CDATA[Widyastuti, Niken]]>;
<![CDATA[Sunarto, Sunarto]]>
<![CDATA[ Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): Mei ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/exclusive.v3i2.6102
<![CDATA[This research aims to provide empirical evidence on the influence of Investment Opportunity Set, Conservatism, and Profit Growth on Earnings Quality in manufacturing companies listed on the Indonesia Stock Exchange (BEI). Profit growth reflects the company's ability to increase earnings over time, while earnings quality reflects the extent to which reported earnings reflect the actual performance of the company. This study uses financial data from manufacturing companies during the period 2018-2022 with 146 observations as the sample. The data used are secondary in nature. Data analysis is performed using multiple regression analysis with the assistance of SPSS 21 software. The research findings indicate that the Investment Opportunity Set and Accounting Conservatism have a positive effect on earnings quality, while Profit Growth has a negative impact on earnings quality. Keywords: Earnings Quality, Investment Opportunity Set, Conservatism, Profit Growth]]>
<![CDATA[Pengaruh Literasi Keuangan Dan Financial Teknologi Terhadap Perilaku Keuangan ]]>
<![CDATA[Aryanti, Meli]]>;
<![CDATA[Kartini, Tina]]>;
<![CDATA[Indrawan, Andri]]>
<![CDATA[ Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): Mei ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/exclusive.v3i2.6323
<![CDATA[This study aims to determine and explain the effect of financial literacy and financial technology on financial behavior in accounting students. This research is an associative quantitative study using primary data collected through questionnaires. The population in this study were active students of the Accounting Study Program, Faculty of Economics, Muhammadiyah University of Sukabumi, even semester, namely 390 students. the sample in the study was 80 people. The sampling technique was purposive sampling and analyzed through multiple linear regression.The results of this study stated that partially financial literacy had a positive effect on the financial behavior of accounting students, as evidenced by the value of the regression coefficient of 5.086 > 1.9908 and a significance value of 0.000 <0.05, and financial technology has no effect on financial behavior as evidenced by a regression coefficient value of 0.764 <1.9908 and a significance of 0.00 Meanwhile, the financial literacy and financial technology variables simultaneously influence the financial behavior of Accounting Students at the Muhammadiyah University of Sukabumi of 31,384 with a significance of 0.00.]]>
<![CDATA[Pengaruh Fraudulent Financial Reporting, Employee Morality, dan Persepsi Kesesuaian Kompensasi Terhadap Kecenderungan Kecurangan Akuntansi Yang Dimoderasi Oleh Sistem Pengendalian Internal ]]>
<![CDATA[Mutiara Puri, Rara]]>;
<![CDATA[Zanaria, Yulita]]>;
<![CDATA[Retnaning Rahayu, sri]]>
<![CDATA[ Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): Mei ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/exclusive.v3i2.6354
<![CDATA[This research is a type of quantitative research using a comparative causal study that leads to a causal relationship. Data collection was carried out using the questionnaire method and processed using SPSS Statistics 25 with a sample of 30. The results of this study indicate that the fraudulent financial reporting variable has a positive and significant effect on accounting fraud, the employee morality variable has a positive and significant effect on accounting fraud, the compensation suitability variable has a negative effect and significant to accounting fraud, fraudulent financial reporting variable has a positive and significant effect on accounting fraud which is moderated by the internal control system, employee morality variable has a negative and significant effect on accounting fraud which is moderated by the internal control system, compensation suitability variable has a positive and significant effect on fraud accounting moderated by the internal control system, and internal control system variables have a positive and significant effect on accounting fraud.]]>
<![CDATA[Analysis of the Internal Control System of Cash Receipts and Disbursements ]]>
<![CDATA[Destalia Puteri, Ajeng]]>;
<![CDATA[Indrawan, Andri]]>;
<![CDATA[Martaseli, Evi]]>
<![CDATA[ Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): Mei ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/exclusive.v3i2.6401
<![CDATA[This study aims to analyze the extent to which the internal control system of cash receipts and disbursements is implemented at PT. Sinar Sosro Sukabumi Sales Office in carrying out its business activities in order to achieve company goals. The theory used in this study is the theory according to Mulyadi. The research method used in this study is a qualitative research method, with descriptive data analysis techniques, namely data obtained from interviews and observations as well as documentation. Where the data taken is secondary and primary data in the form of evidence of records or historical reports of the company. The results of this study indicate that the internal control system of cash receipts and disbursements applied at PT. Sinar Sosro KP. Sukabumi is not completely good yet, because there are still elements that are not in accordance with Mulyadi's theory. of which there are still multiple functions where the cash function performed by the cashier turns out to be in charge of the accounting department as well. Cash and related parts of cash have not been insured by the company. It is feared that this will reduce the accuracy of the records and will open up opportunities for employees to commit cash fraud which can be detrimental to the company. This will also reduce the effectiveness of the cashier's work practices, because it holds two functions simultaneously]]>
