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Journal : Expensive: Jurnal Akuntansi dan Keuangan

PENGARUH NILAI INTRINSIK PEKERJAAN, REFERENTS DAN GENDER TERHADAP MOTIVASI PEMILIHAN KARIER SEBAGAI AKUNTAN Deea Yulanda; Yulita Zanaria; Sri Retnaning Rahayu
Expensive: Jurnal Akuntansi dan Keuangan Vol 1 No 1 (2022): Januari
Publisher : Universitas Muhammadiyah Metro

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Abstract

Penelitian ini bertujuan Untuk mengetahui Pengaruh Nilai Intrinsik Pekerjaan, Referents dan Gender terhadap Motivasi Pemilihan Karier sebagai Akuntan Pada Mahasiswa Program Studi Akuntansi Universitas Muhammadiyah Kota Metro. Data diperoleh dari hasil kuesioner responden yang berjumlah 92 orang berdasarkan perhitungan rumus slovin. Penelitian ini menggunakan teknik analisis kualitas data, Uji Asumsi Klasik dan Hipotesis. Hasil penelitian menunjukkan bahwa Nilai Intrinsik Pekerjaan, Referents , dan Pertimbangan Pasar pada Profesi Akuntan berpengaruh positif dan signifikan terhadap Motivasi Pemilihan Karier sebagai Akuntan.
Pengaruh Independensi, Profesionalisme, Tingkat Pendidikan Dan Pengalaman Kerja Terhadap Kinerja Auditor (Studi Empiris Pada Badan Pemeriksa Keuangan Republik Indonesia (BPK RI) Perwakilan Provinsi Lampung) Dewi Wulansari; Nedi Hendri; Sri Retnaning Rahayu
Expensive: Jurnal Akuntansi dan Keuangan Vol 1 No 2 (2022): Mei
Publisher : Universitas Muhammadiyah Metro

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Abstract

This study aims to determine the Effect of Independence, Professionalism, Education Level and Work Experience on Auditor Performance (Empirical Study at the Supreme Audit Agency of the Republic of Indonesia (BPK RI) Representative of the Province of Lampung). Data obtained from the results of the questionnaire respondents totaling 93 people. This study uses data analysis techniques, classical assumption tests and hypotheses. The type of research used is quantitative. The results showed that independence, professionalism, education level and work experience had a significant positive effect on auditor performance.
Pengaruh Greed, Opportunity Dan Locus Of Control Terhadap Perilaku Kecurangan Akademik Mahasiswa Akuntansi (Studi Empirispada Mahasiswa S1 Akuntansi Universitas Muhammadiyah Metro) Ade Diana Wati; Suyanto Suyanto; Sri Retnaning Rahayu
Expensive: Jurnal Akuntansi dan Keuangan Vol 1 No 2 (2022): Mei
Publisher : Universitas Muhammadiyah Metro

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Abstract

This study aims to determine: (1) the influence of greed on the academic cheating behaviour of accounting students, (2 the influence of opportunity on the academic cheating behaviour of accounting students, and (3) the influence of Locus of Control on the academic cheating behaviour of accounting students, (4) the influence of Greed, Opportunity, and Locus of Control together on the academic cheating behaviour of accounting students. A questionnaire sampling of 118 samples with research data collection techniques was carried out. The research data were obtained using SPSS version 26 software. The data analysis technique used multiple linear regression analysis techniques and hypothesis testing. The results of this study indicate that: (1) Greed affects academic cheating behaviour, (2) Opportunity has an effect on academic cheating behaviour, (3) Locus of Control has no effect on academic cheating behaviour, (4) Greed, Opportunity, and Locus of Control jointly affect the academic cheating behaviour of accounting students at Muhammadiyah Metro University.
Pengaruh Penerapan Prinsip Akuntansi, Ukuran Perusahaan Dan Leverage Terhadap Earnings Response Coeficient Pada Perusahaan Manufaktur Di BEI Iqbal Adi Nulananda; Yulita Zanaria; Sri Retnaning Rahayu
Expensive: Jurnal Akuntansi dan Keuangan Vol 1 No 3 (2022): September
Publisher : Universitas Muhammadiyah Metro

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Abstract

This study aims to determine: (1) The effect of knowing Accounting Principles (2) The effect of knowing the effect of company size. (3) The effect of knowing the effect of Leverage on (ERC), and (4) The effect of knowing the effect of Accounting Principles, company size and Leverage together on the Earnings Response Coefficient (ERC) on Manufacturing Companies on the IDX in 2021 Sampling of 68 with the technique of collecting research data is done through purposive sampling. The research data was obtained using the EVIEWS software in 2012. The data analysis technique used analysis techniques and hypothesis testing. The results of this study indicate that: (1) Accounting Principles have a negative and insignificant effect, (2) Company size has a positive and significant effect. (3) Leverage has a negative and significant effect, and (4) Accounting Principles, Company Size, and Leverage together have an effect on Earnings Response Coeficient on Non-Financial Companies listed on the IDX
Pengaruh Kompetensi Aparatur Desa, Pemanfaatan Teknologi Informasi Dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kecamatan Purbolinggo Destri Furqoningrum; Yulita Zanaria; Sri Retnaning Rahayu
Expensive: Jurnal Akuntansi dan Keuangan Vol 1 No 3 (2022): September
Publisher : Universitas Muhammadiyah Metro

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Abstract

This study aims to analyze the Effect of Competency of Village Apparatus 1; Utilization of Information Technology 2; and Community Participation 3; Against Village Fund Management Accountability 4; in Purbolinggo District. 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 247 respondents then the sampling technique in this research used purposive sampling by using several respondent criteria so that 108 respondents were obtained. The results of this study indicate that Village Apparatus Competence has a positive and significant effect on Village Fund Management Accountability, Information Technology Utilization has a positive and significant impact on Village Fund Management Accountability, and Community Participation has a positive and significant impact on Village Fund Management Accountability in Purbolinggo District.
Analisis Dampak Covid-19 Terhadap Kinerja Keuangan Desa Mira Novianti Putri; Nedi Hendri; Sri Retnaning Rahayu
Expensive: Jurnal Akuntansi dan Keuangan Vol 2 No 3 (2023): September
Publisher : Universitas Muhammadiyah Metro

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This study aims to analyze the impact of COVID-19 on the financial performance of the village of Terbanggi Subing, Gunung Sugih District, Central Lampung Regency. This type of research is descriptive research with a qualitative approach. The data analysis technique used is using a qualitative descriptive analysis tool that is describing the data that has been obtained from the data collection technique used. The results of the study show that the financial performance of the village in Terbanggi Subing Village, Gunung Sugih District, Central Lampung, if calculated using the effectiveness ratio before the Covid-19 pandemic in 2018 was less effective, in 2019 it was effective, when the Covid-19 pandemic took place in 2020 it was already effective and in 2021 effective. Village financial performance is calculated using the efficiency ratio before the Covid-19 pandemic in 2018 was categorized as inefficient, in 2019 it was categorized as inefficient, and in 2020 when the Covid-19 pandemic took place it was categorized as inefficient, and in 2021 it was categorized as inefficient. Village financial performance if calculated using a growth ratio in 2019 before the covid-19 pandemic had grown positively, and in 2020 when the covid-19 pandemic was taking place it had grown positively, and in 2021 it was categorized as negative growth
Analisis Efektivitas Dan Kontribusi Penerimaan Pajak Bumi Dan Bangunan (PBB) Terhadap Pendapatan Asli Daerah Di Kota Metro Tahun 2017-2021 Shafa Tasya Kamala; Nedi Hendri; Sri Retnaning Rahayu
Expensive: Jurnal Akuntansi dan Keuangan Vol 2 No 3 (2023): September
Publisher : Universitas Muhammadiyah Metro

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Abstract

This study aims to determine the level of effectiveness and contribution of land and building tax revenue to the regional revenue of Metro City in 2017-2021. The method used in this research is a qualitative method with a descriptive approach. The data used in this study are secondary data, namely internal data provided by the Metro City Regional Tax and Retribution Management Agency and primary data obtained from direct observations and interviews with related parties. The results of the study show that the 2017-2021 Metro City land and building tax revenue is fluctuating. The level of effectiveness of land and building tax revenue is in the less effective category. And the contribution of land and building tax to regional own-source revenue is in the very less category.