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All Journal DERIVATIF Akuisisi : Jurnal Akuntansi Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Jurnal Akuntansi AKTIVA Expensive: Jurnal Akuntansi dan Keuangan Journal of Oikonomia
Angga Kurniawan
Universitas Muhammadiyah Metro
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Environmental Science Physics Social Sciences

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STRATEGI PEMASARAN KEDAI KOPI “COFEE ET BIEN” KOTA METRO - LAMPUNG Fitriani Fitriani; Angga Kurniawan; Siti Walimah
Derivatif : Jurnal Manajemen Vol 15, No 1 (2021): April
Publisher : Universitas Muhammadiyah Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jm.v15i1.573

Abstract

Changes in lifestyle and the development of certain types of music also encourage the kind of coffee shop business to grow. The purpose of this study was to see whether the number or the proliferation of new coffee shops operating and providing varied offers and menus could cause sales at Cofee et Bien's shops to increase or decrease. This study uses the IFE matrix calculation, IE matrix, QSP matrix analysis and SWOT analysis. This type of research is a descriptive qualitative research. Coffee et bien has experienced stable sales for 6 consecutive months as well as analysis of the internal and external environment of the shop and the formulation of a business strategy that is always applied to Coffe et bien.Keywords: Marketing Strategic, SWOT, IE Matriks, QSP Matriks
Pengaruh Kinerja Keuangan Terhadap Return Saham Dengan Menjadikan Kebijakan Dividen Sebagai Variabel Moderate Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Indeks ( JII 2007 – 2011) Angga Kurniawan
Akuisisi: Jurnal Akuntansi Vol 13, No 1 (2017)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v13i1.131

Abstract

The company's financial performance is one of the factors seen by investors as a consideration to invest funds in a company by making the financial statements as a source of information. Good and bad corporate performance can show how much profit can be earned each year and will have an impact on management in setting dividend policy for investors. This study was conducted to determine the effect of financial performance on stock returns by making dividend policy as a moderate variable. Objects taken in this study amounted to 7 companies listed on the Jakarta Islamic Index (JII) for 5 consecutive years from 2007-2011. Dependent variable of this research is stock return, independent variable include Current Ratio, Return on Asset, Return on Equity, Debt to Equity Ratio, and Total Turnover Asset, while dividend policy (Dividend Payout Ratio) as moderate variable. The method used in this study is Multiple Linear Regression Method and Moderate Regression Analysis Method (Moderate Regrestion Analysis).Based on the results of multiple linear regression analysis seen from the value of significance shows that CR, ROA, ROE, and DER does not significantly influence the stock return, whereas TATO shows the result that there is a significant influence on stock return. The result of moderate regression analysis shows that the dividend policy is not able to moderate the effect of financial performance on stock return. Keywords: Financial performance (CR, ROA, ROE, DER, TATO), stock return, dividend policy (DPR).
EVALUASI PERANAN BADAN PENGELOLAAN PAJAK DAN RETRIBUSI DAERAH DALAM MENGOPTIMALKAN PENERIMAAN PAJAK BUMI DAN BANGUNAN DI KOTA METRO Sheren Viera Suryadi; Jawoto Nusantoro; Angga Kurniawan
Jurnal Akuntansi AKTIVA Vol 3 No 1 (2022): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v3i1.2037

Abstract

Penelitian ini bertujuan untuk mengetahui Evaluasi Peranan Badan Pengelolaan Pajak Dan Restribusi Daerah Dalam Mengoptimalkan Penerimaan Pajak Bumi Dan Bangunan Di Kota Metro. Jenis penelitian ini adalah penelitian deskriptif kualitatif. Pengumpulan data diperoleh dari data time series periode tahun 2015-2019 yaitu data pajak bumi dan bangunan (PBB), data pendapatan asli daerah (PAD). Analisa data penelitian dilakukan dengan menggunakan analisis data model Miles and Huberman, yaitu data reduction, data display, dan conclusion drawing/verification. Hasil penelitian menunjukkan bahwa Peranan BPPRD dalam mengoptimalkan penerimaan pajak bumi dan bangunan di Kota Metro yang telah terlaksana dari Tahun 2015 hingga 2019, dapat dikatakan sudah optimal karena setiap tahun realisasi penerimaan yang diperoleh meningkat
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PERSEDIAAN BARANG DI TOKO MP ONE STATIONARY 16C METRO BARAT Wahyu Nurlaila; Suyanto Suyanto; Angga Kurniawan
Jurnal Akuntansi AKTIVA Vol 1 No 2 (2020): OKTOBER
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (155.315 KB) | DOI: 10.24127/akuntansi.v1i2.395

Abstract

Wahyu, Nur, Laila 2020. “Application of Inventory Accounting Information System Goods in the MP OneStationary 16C Metro Barat (Case Study of 2017 FEB UM Metro Accounting Diploma Students) ". Faculty ofEconomics and Business, University of Muhammadiyah Metro. Advisors (1) Suyanto, S.E., M.Si.Akt.CA.,ACPA., CRA. Advisors (2) Angga Kurniawan, S.E., M.Si. In business activities in this globalization era, the development of information technology isindispensable to expand business networks and to facilitate internal corporate decision-making. The level ofcompetition which is quite tight makes business actors more use of accounting information systems to managetheir business activities properly. This type of research is qualitative, namely research procedures that produce descriptive data in theform of words from the phenomena found in the field observed by the researcher. This study aims to determinethe application of accounting information systems in the MP One Stationary 16C Metro Barat. The results obtained from this study are the accounting information system implemented in the MP OneStationary Store along with the components that support the application of the Inventory Accounting Information System in the MP One Stationary Store.
PENGARUH PENERAPAN RULE OF LAW, CONSENSUS ORIENTATION, DAN EQUALITY TERHADAP KESEJAHTERAAN MASYARAKAT DI MASA PANDEMI COVID-19 (STUDI KASUS PADA DESA TOTOKATON KECAMATAN PUNGGUR) Tri Suci Rahayu; Nedi Hendri; Angga Kurniawan
Jurnal Akuntansi AKTIVA Vol 2 No 1 (2021): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.578 KB) | DOI: 10.24127/akuntansi.v2i1.904

Abstract

This study aimed to analyze the effect of rule of law (1), consensus orientation (2), and equality (3) on community welfare. This study used a quantitative approach, the population of this study was 151 respondents. The sampling technique in this study was probability sampling using simple proportional random sampling with the Slovin formula, so as to obtain a sample of 60 respondents. The data in this study used SPSS version 20 with multiple linear regression analysis testing. The results of this study indicated that the rule of law had a significant effect on people's welfare, while consensus orientation and equality did not have a significant effect on people's welfare.
Pengaruh Kesadaran Wajib Pajak, Pemeriksaan Pajak Dan Penagihan Pajak Terhadap Penerimaan Pajak Penghasilan Badan Pada Kantor Pelayanan Pajak (KPP) Pratama Metro Via Dewi Saketi; Yulita Zanaria; Angga Kurniawan
Expensive: Jurnal Akuntansi dan Keuangan Vol 1 No 2 (2022): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.754 KB)

Abstract

This study aims to analyze Taxpayer Awareness (1), Tax Audit (2), Tax Collection (3) on Corporate Income Tax Receipts at the Tax Service Office (KPP) Pratama Metro. The population in this study were 94 respondents.The data collection technique in this study used a saturated sampling. This method is where all the population is sampled. The data in this study used SPSS version 26 with multiple linear regression analysis testing. The results of this study indicate that Taxpayer Awareness, Tax Audit, Tax Collection have partial or simultaneous effect on Corporate Income Tax Receipts at the Tax Service Office (KPP) Pratama Metro
Analisis Pengendalian Persediaan Barang Dagang (Inventory) Dan Harga Pada Keputusan Pembelian Air Minum Dalam Kemasan (Amdk) Merek Isqo PT Metro Surya Inovasi (PT Mesva) Di Kota Metro Lampung Lilis Ruswanti; Jawoto Nusantoro; Angga Kurniawan
Expensive: Jurnal Akuntansi dan Keuangan Vol 1 No 2 (2022): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (457.173 KB)

Abstract

This research is a qualitative research with a qualitative descriptive method. This study took 1 respondent from the warehousing staff of PT Metro Surya Innovation as a provider of information about the company's merchandise inventory and 6 large outlets selling Isqo brand bottled drinking water as a provider of price information on purchasing decisions for isqo brand bottled drinking water. Data collection techniques using observation, interviews, and documentation. Based on the results of the analysis and assessment in this study, it shows that in the period August-December 2021, the EOQ/KPE method is 999 units/box with a repurchase frequency of 14 times. Safety stock is 95 units/box and ROP/TPK 190 units, the maximum inventory of goods at the company that must be maintained is 1,094 per day. Based on the comparison results if the merchandise control method is carried out using the EOQ/KPE method, the company can increase efficiency and provide benefits to the company with a cost difference of Rp. 7,281,281. The results show that by using the EOQ/KPE method, the company can precisely determine the safety stock so as to minimize the occurrence of shortages of goods and can also determine the ROP/TPK to avoid delays in ordering and delivery of goods to the customer.
Pengaruh Transaksi Online (E-Commerce), Modal Usaha Dan Penggunaan Sistem Informasi Akuntansi Terhadap Pendapatan UMKM Di Kecamatan Metro Barat Vivi Aulia Urohmah; Yulita Zanaria; Angga Kurniawan
Expensive: Jurnal Akuntansi dan Keuangan Vol 1 No 2 (2022): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (612.388 KB)

Abstract

This study aimed to examine the effect of online transactions (E-commerce), business capital, and the use of accounting information systems on UMKM income in West Metro District. The type of research used in this study was explanatory with a quantitative approach. The subjects of this research were UMKM actors in West Metro District with a total of 95 respondents. From these tests it can be concluded that: Online Transactions (E- commerce) had a positive effect on UMKM income in West Metro District, Business Capital had a positive effect on UMKM income in West Metro District, the use of Accounting Information Systems had a positive effect on UMKM income in West Metro District. For the public or the public, the results of this study were expected to increase public knowledge about the effect of Online Transactions (E-commerce), Business Capital, and the use of accounting information systems on UMKM income in West Metro District. So that the community, especially UMKM actors, can know clearly about the income of UMKM.
ANALISIS PERKEMBANGAN COFFEE SHOP SEBAGAI SALAH SATU PERANAN UMKM DI KOTA METRO Erika Aryani; Yulita Zanaria; Angga Kurniawan
Jurnal Akuntansi AKTIVA Vol 3 No 2 (2022): OKTOBER
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v3i2.3039

Abstract

Penelitian ini merupakan penelitian kualitatif dengan metode deskriptif kualitatif yang bertujuan untuk (1) Mengetahui bagaimana karakteristik coffee shop janji jiwa dan coffee et bien yang ada di Kota Metro (2) Menganalisa perkembangan coffee shop janji jiwa dan coffee et bien sebagai salah satu peranan UMKM di Kota Metro. Penelitian ini mengambil 2 orang informan yang terdiri dari pemilik coffee shop janji jiwa dan coffee et bien. Metode pengumpulan data mengunakan teknik wawancara, observasi dan dokumentasi. Teknik analisis data terdiri dari data reduction (reduksi data), data display (penyajian data), dan data conclution drawing/ verifcation. Berdasarkan hasil analisa dan penilaian penelitian ini menunjukan bahwa perkembangan coffee shop janji jiwa dan coffee et bien sebagai salah satu peranan UMKM di Kota Metro sudah cukup baik dengan membuktikan hasil persentse pada kopi janji jiwa sebesar 70% dan coffee et bien 63%.
Pendampingan Membatik dan Digitalisasi Marketing dalam Upaya Peningkatan dan Pengembangan Daya Tarik Wisata Di Desa Banjarrejo Elmira Febri Darmayanti; Fenny Thresia; Dani Anggoro; Sri Retnaninng Rahayu; Angga Kurniawan
SINAR SANG SURYA Vol 6, No 2 (2022): Agustus 2022
Publisher : UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/sss.v6i2.2184

Abstract

ABSTRAK  Sebagian besar penduduk Desa Banjarrejo bekerja sebagai petani, buruh, dan pedagang. Salah satu potensi usaha yang bisa dikembangkan di desa ini adalah bidang kebudayaan. Di bidang kebudayaan, Desa Banjarrejo memiliki beberapa kesenian, diantaranya adalah seni gamelan jawa, seni janeng, seni wayang kulit, serta seni janger, kuda lumping, dan seni batik. Permasalahan utama yang dihadapi yaitu masih perlunya pelestarian seni membatik di Desa Banjarrejo. Selain itu, perlu adanya peningkatan produktivitas ibu-ibu yang ada di Desa Banajrrejo dan remaja putus sekolah serta perlunya pemberdayaan SDM setempat terkait penggunaan digital marketing dalam upaya peningkatan dan pengembangan daya tarik wisata. Adapun solusi untuk menyelesaikan permasalahan tersebut yaitu dilakukan pendampingan membatik dan penggunaan digitalisasi marketing bagi mitra agar masyarakat di Desa Banjarrejo dapat mengasah keterampilan membatik yang nantinya dapat melestarikan seni batik yang mulai luntur akibat era digitalisai. Selain itu, diperlukannnya pendampingan terkait penggunaan digitalisasi sebagai media branding, sharing, serta promosi. Metode yang digunakan dalam pelaksanaan pengabdian ini adalah melakukan praktik langsung (tutorial) kegiatan membatik, diskusi, dan sharing mengenai proses membatik dan digitalisasi marketing. Hasil dari pengabdian ini antara lain masyarakat khususnya ibu-ibu dan remaja putus sekolah di Desa Banjarrejo semakin yakin bahwa seni membatik yang sudah ada dapat dilestarikan dan dijadikan salah satu ciri khas dan daya tarik wisata dari Desa Banjarrejo, selain itu dengan adanya kegiatan digitalisasi lebih memudahkan pelaku usaha untuk memasarkan secara online di platform pilihan sehingga meningkatakan produktivitas dan pendapatan mereka. Kata kunci: branding, digitalisasi marketing, promosi, platform, sharing. ABSTRACT Most of the residents of Banjarrejo Village work as farmers, laborers, and traders. One of the business potentials that can be developed in this village is the field of culture. In the field of culture, Banjarrejo Village has several arts, including Javanese gamelan art, janeng art, shadow puppets, as well as janger art, lumping horses, and batik art. The main problem faced is the need to preserve the art of batik in Banjarrejo Village. In addition, there is a need to increase the productivity of mothers in Banajrrejo Village and dropout teenagers and the need for empowerment of local human resources related to the use of digital marketing in an effort to increase and develop tourist attractions. The solution to solving these problems is batik assistance and the use of marketing digitalization for partners so that the community in Banjarrejo Village can hone batik skills that can be done by batik art which is starting to fade due to the digitalization era. In addition, assistance is needed regarding the use of digitalization as a media for branding, sharing, and promotion. The method used in the implementation of this service is direct practice (tutorial) of batik activities, discussions, and sharing about marketing and digitization. The results of this service include the community, especially mothers and out-of-school teenagers in Banjarrejo Village, who are increasingly convinced that the existing batik art can be preserved and used as one of the characteristics and tourist attractions of Banjarrejo Village, besides that with digitalization activities it is easier business actors to market online on the platform of choice so as to increase their productivity and income. Keywords: branding, digitalization of marketing, promotion, platform, sharing.
Co-Authors Andri Saputra Dani Anggoro Darmayanti, Elmira Febri Erika Aryani Evi Sundari Fenny Thresia Fitriani Fitriani Jawoto Nusantoro Leni Leni Leni Lilis Ruswanti Nedi Hendri Rina Kurniawati Rizqy Anisa Nuraini Sheren Viera Suryadi Siti Walimah Sri Retnaninng Rahayu Suyanto Suyanto Tri Suci Rahayu Via Dewi Saketi Vivi Aulia Urohmah Wahyu Nurlaila Yulita Zanaria, Yulita