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All Journal Akuisisi : Jurnal Akuntansi Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Jurnal Akuntansi AKTIVA
Nedi Hendri
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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

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FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU ETIS PROFESI AKUNTAN PENDIDIK (STUDI EMPIRIS PADA PERGURUAN TINGGI DI PROVINSI LAMPUNG) Nedi Hendri; Suyanto Suyanto
Akuisisi: Jurnal Akuntansi Vol 10, No 2 (2014)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v10i2.29

Abstract

The aim of this study was to determine the various factors that influence ethical behavior accounting profession educators in Lampung Province. Analysis of the data of this study are included in the quantitative research and aimed to test the hypothesis. Structural analysis of studies using Equetion Modeling (SEM) in order to obtain a comprehensive model of research results, both direct effect and indirect effect. The results showed that moral reasoning does not significantly affect the ethical behavior accountant educator. The findings of this study are not consistent with existing theory and do not support someof the results of previous studies which claim that moral reasoning would easily make a moral judgment and moral behavior. The influence of moral reasoning on the ethical behavior of the accounting profession educators tend to be straightforward. The findings of this study are consistent with existing theory and supports some of the results of previous studies which state that will facilitate one's professional experience make moral judgment and moral behavior. Ethical attitude will automatically bring ethical behavior as well. The influence of professional experience to the ethical behavior of the accounting profession educators tend to be direct or through locus of control. Keywords:Moral thinking, professional experience, locus of control and ethical behavior.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN GO PUBLIC DI BURSA EFEK INDONESIA TAHUN 2010 - 2013 Nedi Hendri
Akuisisi: Jurnal Akuntansi Vol 11, No 1 (2015)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v11i1.11

Abstract

This research conducted in the field of agriculture and mining companies listed on the Indonesia Stock Exchange. The purpose of this research is to examine the impact firm size, firm public accounting size, consistency become a client, operation of complexity, profit of loss of business and auditor opinion toward audit delay. Sampling method that used is purposive sampling and the result are 21 firms as sample. This research is done for 2010 – 2013 period. Data that used in this research is financial statements from each company, publized through website www.idx.co.id. The data which have already collected are processed with statistic deskriptif test, classic assumption test before hypothesis test. Software SPSS 17 for windows is used to test in this research. The result of this research shows that independent variables simultaneously influenced 12,3 percent of dependent variable. Partially,  consistency become a client have negative significant toward audit delay. The other variables such as firm size, firm public accounting size, operation of complexity, profit or loss of business and auditor opinion do not affecting audit delay. Key words :  audit delay, firm size, firm public accounting size, consistency become a client, operation of complexity, profit or loss of business and auditor opinion.
ANALISIS MODEL-MODEL PENDAYAGUNAAN DANA ZAKAT DALAM PEMBERDAYAAN MASYARAKAT MISKIN KOTA DI PROVINSI LAMPUNG Nedi Hendri; Suyanto Suyanto
Akuisisi: Jurnal Akuntansi Vol 11, No 2 (2015)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v11i2.25

Abstract

The problems of poverty are quite complex requiring the intervention of all parties. Most of Zakat Management Organization run the utilization program of zakat to tackle the problem of poverty only by its own logic. Therefore the empowerment models of  Zakat funds to the urban poor in different system, with the advantages and disadvantages of each system. The aim of this study is to find a prototype model of the proper optimization of charity funds in the empowerment of the poor town based on local wisdom in Lampung province. For the first stage this study used a survey method with the data derived from the results of the Focus Group Discussion (FGD) and in-depth interviews with the speakers is the model identification stage. In the second stage is the stage of reconstruction model using comparative analysis.Community Based Development is a method of approach that involves communities in development. Where construction began on the stage of ideas, planning, program development activities, budgeting , procurement of resources to the implementation of a more emphasis on real desire or the real needs of the community in a group of people.  Integrated Community Development (ICD) is a place that is focused on the integrated delivery of education, health, youth training, and economic empowerment of community-based integrated manner. With Mustahik Relation Officer (MRO) as human resources assistant, ICD became the center of the distribution of the program so that the program is more scalable, and controlled. Keywords: Zakat Fund, Empowerment, and Poor Urban.
REVITALISASI PROSES PRODUKSI KOPI LUWAK BERBASIS TEKNOLOGI Nedi Hendri; Kemas Ridhuan
SINAR SANG SURYA Vol 1, No 1 (2017): AGUSTUS 2017
Publisher : UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/sss.v1i1.596

Abstract

ANALISIS STRATEGI HOME INDUSTRI PENGRAJIN KAIN TAPIS DALAM MENINGKATKAN KESEJAHTERAAN EKONOMI KELUARGA DI KELURAHAN KOMERING PUTIH LAMPUNG TENGAH Tati Santia; Nedi Hendri; Ana Septiani
Jurnal Akuntansi AKTIVA Vol 2 No 2 (2021): OKTOBER
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (401.469 KB)

Abstract

This study aims to determine the Analysis of Home Industry Strategies for Tapis Fabric Craftsmen in Improving Family Economic Welfare in Komering Putih Village, Central Lampung. This study uses qualitative research. Data obtained from the results of interviews and documentation observations. The technique used is data analysis in three steps, namely, data collection, data reduction, and data presentation. The results of this study indicate that the strategy in the home industry of filter cloth craftsmen uses a marketing strategy with sales through offline and online media. The income in the home industry of this filter cloth craftsman continues to increase every month because orders for filter cloth always increase.
ANALISIS AKUNTANSI LINGKUNGAN PADA PENGELOLAAN LIMBAH SEBAGAI SALAH SATU BENTUK TANGGUNG JAWAB CSR SOSIAL PADA PERUSAHAAN PT SUGAR GROUP COMPANIES Sri Yanti; Nedi Hendri; Jawoto Nusantoro
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 (354.464 KB) | DOI: 10.24127/akuntansi.v2i1.862

Abstract

This study aims to determine environmental accounting for waste management as a form of social CSR responsibility in PT Sugar Group Companies. This type of research is descriptive research. Data analysis of Miles and Huberman's model, namely data reduction, data display, and conclusion drawing / verification. The results of this study indicate that the application of environmental accounting to waste management at PT Sugar Group Companies has been carried out well. However, environmental costs are not measured in detail, such as the cost of implementing labor and the cost of water and electricity which are totaled in terms of production activities. PT Sugar Group Companies have run a CSR program better known as PKBL (Partnership and Community Development Program), PKBL is carried out in a series of planned and measured activities.
ANALISIS POTENSI KECURANGAN (FRAUD) PENGELOLAAN DANA DESA DI DESA RUKTI SEDYO KECAMATAN RAMAN UTARA KABUPAATEN LAMPUNG TIMUR Wahyudi Jaya Kusuma; Suyanto Suyanto; Nedi Hendri
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 (514.609 KB)

Abstract

The purpose of this study was to identify the potential for fraud in village management. This study uses an approach approach and the type of data used is primary data obtained directly by using interview techniques to the Technical Officer of Village Financial Management (PTPKD) Rukti Sedyo Village, North Raman District, East Lampung Regency. The results of the study indicate that in the financial management of Rukti Sedyo Village there are potential vulnerabilities, including: an act of doing something, disciplinary behavior, feeling that it does not harm others and considers mistakes as a natural thing. Lack of training and supervision of the village fund management process can lead to a deviation that can be detrimental, training is carried out to improve the ability of village officials in managing village funds, this is very necessary to create a good management of village funds and in accordance with the rules that have been set.
PENGARUH AKUNTABILITAS, TRANSPARANSI DAN PARTISIPASI MASYARAKAT TERHADAP EFEKTIVITAS PENGELOLAAN ALOKASI DANA DESA DI DESA PURWOREJO KECAMATAN KOTA GAJAH KABUPATEN LAMPUNG TENGAH Ridwan Indra Hermawan; Yulita Zanaria; Nedi Hendri
Jurnal Akuntansi AKTIVA Vol 2 No 2 (2021): OKTOBER
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (415.789 KB)

Abstract

This study aimed to determine the effect of accountability, transparency, and community participation on the effectiveness of managing the allocation of funds in Purworejo village, Kotagajah Sub-district, Lampung Tengah district. Data were obtained from the results of written data and questionnaires to 97 respondents who were taken using the formula from Slovin. The data analysis of this research was carried out using analysis of instrument testing, classical assumptions and hypotheses. The results of this study indicated that the variables of accountability, transparency and community participation in the management of village funds had a positive and significant effect on the effectiveness of the management of village fund allocations in Purworejo Village, Kotagajah Sub-district, Central Lampung district.
ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN TERHADAP PENGELOLAAN LIMBAH SEBAGAI SALAH SATU BENTUK PERTANGGUNGJAWABAN SOSIAL (Studi Kasus Pabrik Singkong Di Dusun VI Kelurahan Sidodadi Kecamatan Pekalongan Kabupaten Lampung Timur) Agnes Nova Liana; Nedi Hendri; Elmira Febri Darmayanti
Jurnal Akuntansi AKTIVA Vol 2 No 2 (2021): OKTOBER
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.302 KB)

Abstract

This study aims to determine whether the cassava factory in Hamlet VI, Sidodadi Village, Pekalongan District, East Lampung Regency has implemented an environmental accounting system as a social responsibility to the community, especially in waste and environmental management. The research design used in this study is a qualitative research. The data analysis technique used in this research is comparative descriptive. The results of this study stated that the cassava parch of Dusun VI, Sidodadi Sub-district, Pekalongan District, East Lampung Regency was in accordance with PSAK Paragraphs 82 and 94, correctly acknowledged the postal costs of waste treatment and the measurement of waste processing costs was in accordance with PSAK Paragraphs 99 and 101. In presenting costs waste treatment is in accordance with PSAK Number 1 Paragraph 10, clearly presenting the cost of waste treatment in production costs presented in the factory profit and loss statement. The cassava factory has disclosed accounting policies related to waste treatment costs in the factory's statement of financial position.
PENGARUH KUALITAS SDM, UKURAN USAHA DAN LAMA USAHA TERHADAP PEMAHAMAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM (Studi Kasus Pada Umkm Di Kota Metro) Meilinda Andayani; Nedi Hendri; Suyanto Suyanto
Jurnal Akuntansi AKTIVA Vol 2 No 2 (2021): OKTOBER
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (537.021 KB)

Abstract

This study aims to determine the effect of the quality of human resources, business size and length of business on understanding the preparation of financial statements based on SAK EMKM on MSMEs in Metro City. The research design used in this study is all MSMEs recorded as assisted by the Cooperatives, MSMEs, and Industry Offices in 2019, totaling 101 business fields. The sampling technique that will be used is purposive sampling, so that a sample of 70 respondents is obtained. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that the quality of human resources does not have a significant effect, the size of the business has a significant effect, the length of business has an effect on the understanding of the preparation of financial statements based on SAK EMKM.
Co-Authors Agnes Nova Liana Ana Septiani Darmayanti, Elmira Febri Jawoto Nusantoro Kemas Ridhuan Meilinda Andayani Ridwan Indra Hermawan Sinta Ulan Sari Sri Yanti Suyanto Suyanto Tati Santia Wahyudi Jaya Kusuma Yulita Zanaria, Yulita