Article Per Year (5 Year)
p-Index From 2019 - 2024
2.332
P-Index
This Author published in this journals
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

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search
Journal : Expensive: Jurnal Akuntansi dan Keuangan

 1 
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.
Pengaruh Sistem Informasi Akuntansi, Sistem Pengendalian Internal Terhadap Kinerja Karyawan Dengan Insentif Karyawan Sebagai Variabel Moderasi Evi Sundari; Nedi Hendri; Angga Kurniawan
Expensive: Jurnal Akuntansi dan Keuangan Vol 2 No 1 (2023): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the Effect of Accounting Information Systems 1; and Internal Control System 2; Against Employee Performance with Employee Incentives 3; As a Moderating Variable at BMT Satria Nuban Muamalah. The type of research used in this study is quantitative with a descriptive approach, in this study researchers used primary data through questionnaires and the population in this study amounted to 25 employees, then the sampling technique in this research used purposive sampling. The research data used SPSS version 26 software. The results of this study indicate that the Accounting Information System has a positive and significant effect on employee performance, the Internal Control System has no effect on employee performance, and employee incentives moderate the accounting information system on employee performance, and employee incentives moderate the internal control system on employee performance at BMT Satria Nuban Muamalah.
Analisis Peranan Sistem Informasi Akuntansi Pembelian Tunai Dan Penjualan Tunai Dalam Pengendalian Persediaan Barang Dagang Pada Toko Salah Parkir Metro Andri Saputra; Jawoto Nusantoro; Angga Kurniawan
Expensive: Jurnal Akuntansi dan Keuangan Vol 2 No 1 (2023): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This type of research is field research with a qualitative descriptive approach. The data collection tools in this study are observation, interviews and documentation. The data analysis technique is through the process of data collection, data reduction, data presentation, and drawing conclusions. Based on the results of the study, it can be concluded that the implementation of an accounting information system for cash purchases and cash sales at the Metro Salah Parkir Stores is already computerized. This can be seen from the elements of cash purchases at Metro Salah Parkir Stores, namely: Related functions are the Purchasing Function and Receiving Function, Warehouse Function and Accounting Function. The role of the accounting information system for cash purchases and cash sales in controlling merchandise inventory at the Metro Salah Parkir Stores is in accordance with the internal control components. But there are still a number of problems including excess or shortage between the goods ordered and the goods that have been sent to the Metro Salah Parkir Stores.
Pengaruh Kemudahan Penggunaan Teknologi, Kualitas Pelayanan Dan Kepercayaan Terhadap Minat Konsumen Dalam Penggunaan Aplikasi Kasir Ayo SRC Rina Kurniawati; Nedi Hendri; Angga Kurniawan
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

Abstract

This study aims to analyze the ease of use of technology (1), quality of service (2), and trust (3) on consumer interest in using the Kasir Ayo SRC application (Case Study of SRC Wariston Semuli jaya). The population in this research is 135 respondents. The sampling technique in this research used several respondent criteria so as to obtain a sample of 143 respondents. The data in this study used SPSS version 25 with multiple linear regression analysis testing. The results of this study indicate that the Ease of Use of Technology, Quality of Service and Trust partially or simultaneously influence Consumer Interest in Using the Ayo SRC Cashier Application (Case Study of SRC Wariston Semuli jaya)
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; Yulita Zanaria; Angga Kurniawan
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

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
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