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All Journal FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN TAPAK (Teknologi Aplikasi Konstruksi) : Jurnal Program Studi Teknik Sipil Jurnal Pengabdian Nasional (JPN) Indonesia Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Jurnal Akuntansi AKTIVA Jurnal Manajemen DIVERSIFIKASI Expensive: Jurnal Akuntansi dan Keuangan PROSIDING SEMINAR NASIONAL PENELITIAN DAN PENGABDIAN KEPADA MASYARAKAT (SNPPM) UNIVERSITAS MUHAMMADIYAH METRO Jurnal Pengabdian Nasional (JPN) Indonesia Journal of Community Service (Abdisci)
Sri Retnaning Rahayu
Universitas Muhammadiyah Metro
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Mechanical Engineering Physics Public Health Social Sciences Transportation Other

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Pengaruh Dividend Payout Ratio Dan Dividend Yield Terhadap Nilai Perusahaan Properti Di Bursa Efek Indonesia (BEI) Periode Tahun 2017-2019 Puspita Mawar Arum; Sri Retnaning Rahayu
Jurnal Manajemen DIVERSIFIKASI Vol 2 No 1 (2022)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/diversifikasi.v2i1.1015

Abstract

Based on field findings, the problem that occurs is the occurrence of stock price fluctuations that affect the exchange rate. In connection with these problems, the formulation of the problem in this study is whether the Dividend Payout Ratio and Dividend Yield together have a positive and significant effect on the value of property companies on the Indonesia Stock Exchange. The purpose of this study is to determine whether the Dividend Payout Ratio and Dividend Yield collectively, it has a positive and significant effect on the value of property companies on the Indonesia Stock Exchange.This research is quantitative research. With this type of ex-post facto research. Ex-post facto research is a study that is conducted to examine events that have occurred and then trace them backwards to find out the factors that can cause these incidents. The technique of determining the sample using purposive sampling technique. The results of the study using the t test (partial) show the value of the effect of the dividend payout ratio on firm value, namely tcount> ttable (3.301> 1.688), and the value of the effect of dividend yield on firm value is tcount> ttable (2,210> 1,688). While the f (simultaneous) test shows the value of the effect of the dividend payout ratio and dividend yield simultaneously on the firm value, namely Fcount 6.208 Ftable 3.259. From the calculation of the R square value, the ability of the independent variables to explain the variance of the dependent variable is 25.8%, which means that 74.2% is influenced by other factors not examined in this study.
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.
EVALUASI AKUNTANBILITAS DAN FLEKSIBILITAS DALAM PELAKSANAAN PENYALURAN DANA DESA Pratiwi Puji Lestari; Jawoto Nusantoro; Sri Retnaning Rahayu
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.v3i2.3037

Abstract

Dana desa merupakan dana yang berasal dari anggaran pendapatan dan belanja negara yang diberikan untuk desa melalui anggaran pendapatan dan belanja daerah kabupaten/kota yang digunakan untuk kepentingan desa dengan tujuan mensejahterakan masyarakat. Akuntabilitas dalam penyelenggaraan pemerintahan daerah diartikan sebagai kewajiban Pemerintah Daerah untuk mempertanggungjawabkan penyaluran pengelolaan dan pelaksanaan pemerintahan di daerah dalam rangka otonomi daerah untuk mencapai tujuan yang telah ditetapkan melalui media pertanggungjawaban yang terukur baik dari segi kualitasnya maupun kuantitasnya. Fleksibilitas didefinisikan sebagai kemampuan dari sendi dan otot, serta tali sendi di sekitarnya untuk bergerak dengan leluasa dan nyaman dalam ruang gerak maksimal yang diharapkan. Dalam pengelolaan pembangunan desa pemerintah harus bersifat fleksibilitas dalam menentukan kebijakan. Fleksibilitas yang dimaksud adalah pemerintahan desa harus menyesuaikan pembangunan dengan kondisi masyarakat desa.
Pengaruh Direct Marketing Dan Digital Marketing, Terhadap Keputusan Pembelian (Studi Kasus Usaha Spare Part Pada Cikal Motor Bandar Lampung) Muhtar Hakim; Sri Retnaning Rahayu
Jurnal Manajemen DIVERSIFIKASI Vol 2 No 3 (2022): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/diversifikasi.v2i3.1250

Abstract

Product marketing is one of the keys to maximizing business objectives in generating profits. There are two types of marketing, direct marketing and digital marketing in an effort to influence consumer decisions. Direct marketing and digital marketing are carried out to introduce and promote products as one of the marketing strategies. The purpose of this study was to analyze the effect of direct marketing and digital marketing on purchasing decisions. The research design is quantitative research. The method is descriptive quantitative method. The objects research are direct marketing, digital marketing, and purchasing decisions. This research activity at Cikal Motor Bandar Lampung. The research population is the customers of Cikal Motor Bandar Lampung with samples 96 respondents. Data collection techniques using questionnaires. The analytical tool used is data quality analysis and multiple linear regression analysis with SPSS program. The results of the study show that partially direct marketing and digital marketing have a positive and significant effect on purchasing decisions. Simultaneously direct marketing and digital marketing together have an influence on the purchasing decisions.
Pengaruh Perkembangan Motor Custom Dan Aspek Legalitas Terhadap Minat Konsumen Pada Motor Modifikasi Di Kota Metro Yudi Irawan; Sri Retnaning Rahayu; Kuncoro Budi Riyanto
Jurnal Manajemen DIVERSIFIKASI Vol 2 No 4 (2022): Desember
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/diversifikasi.v2i4.1369

Abstract

The influence of the development of custom motorbikes is currently so rapid and spreading from young to old. The main problems with custom motorbikes include the safety and legality aspects of the custom motorbike. The purpose of this study to determine effect of the development of custom motorbikes and the legality on consumer interest in modified motorbikes. The research design is quantitative research or verification research. The method is documentation method. The object aredevelopment of custom motorbikes, legality and consumer interest. This research activity in modified motorcycle workshops in Metro City. The data collection technique used a questionnaire with a questionnaire. The analytical tool is descriptive analysis and multiple linear regression analysis with SPSS. Results showed that partially the development of custom motorbikes and legality had a significant effect on consumer interest. Simultaneously it also shows that the development of custom motorbikes and the legality of custom motorbikes on consumer interest.
Peningkatan Manajemen Otot Dalam Kepelatihan Fisik Prajurit Kodim 0429 Lampung Timur Bota Muhammad Akbar; Sri Retnaning Rahayu; Efraldo Yudistira; Al Um Uniswatun K; Lukito Dwi Yuwono
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.v6i2.2179

Abstract

ABSTRAK Aktifitas fisik berat memerlukan manajemen otot yang baik, agar performa otot dapat terus menerus memiliki kualitas yang prima. Tidak terkecuali pada prajurit TNI pada Kodim 0429 Lampung Timur. Permasalahan mitra adalah kurang pendekatan medis olahraga kepada pasukannya. Keluhan yang muncul performa yang kurang maksimal dikarenakan kendala cidera yang menghampiri para prajurit, upaya medis trasidisional seperti pijat/relaksasi otot sudah sering dilakukan tetapi efek yang dirasa kurang maksimal. Kegiatan pertama yang dilakukan adalah melakukan screening pada prajurit untuk mengecek kondisi performa prajurit guna mengetahui kelemahan dan potensi cidera yang berkemungkinan dialami oleh prajurit secara khusus dengan data-data evidence base dan data penelitian yang efisien terhadap penanggulangan cidera. Hasil didapat keluhan yang paling banyak dirasakan pada bagian leher, pinggang dan belakang tubuh. Kegiatan kedua pemberian materi mengenai streching yang benar, latihan yang benar untuk mencegah cidera otot dan bagaimana menangani bila terjadi cidera otot agar tidak terjadi cidera berulang atau malah lebih parah. Kegiatan ketiga tanya jawab mengenai hal tersebut. Berikutnya mengadakan pelatihan/praktik dari materi yang disampaikan sebelumnya kepada prajurit guna meningkatkan performa manajemen otot dan program preventif agar cidera tidak berulang untuk para prajurit. Selanjutnya adalah mengadakan pelatihan untuk merancang program latihan pasukan guna meningkatkan performa manajemen otot dan program preventif agar cidera tidak berulang pada prajurit. Hasil dari kegiatan ini adalah mitra mampu membuat program latihan yang terukur khusus terhadap perorangan prajurit guna membuat program latihan yang spesifik dalam penanggulangan terjadinya cidera serta latihan tepat guna berdasarkan kebutuhan prajurit secara fisik dan performa. Kata kunci: cidera, screening, praktik, program latihan ABSTRACTStrenuous physical activity requires good muscle management, so that muscle performance can continue to have excellent quality. The TNI soldiers at Kodim 0429 East Lampung were no exception. The partner's problem is the lack of a sports medical approach to his troops. Complaints that appeared were less than optimal performance due to injury problems that approached the soldiers, traditional medical efforts such as massage/muscle relaxation have often been carried out but the effect was felt to be less than optimal.The first activity carried out was screening soldiers to check the condition of the performance of soldiers to find out the weaknesses and potential injuries that might be experienced by soldiers specifically with evidence base data and efficient research data on injury prevention. The results obtained that most complaints are felt in the neck, waist and back of the body. The second activity provides material on the right stretching, the right exercises to prevent muscle injury and how to deal with muscle injuries so that there are no repeated or even more severe injuries. The third activity asked questions about this. Next, conduct training/practice from the material previously presented to soldiers in order to improve the performance of muscle management and preventive programs so that injuries are not repeated for the soldiers.Next is conducting training to design troop training programs to improve muscle management performance and preventive programs so that injuries are not repeated to soldiers. The result of this activity is that partners are able to make specific measurable training programs for individual soldiers in order to create specific training programs in overcoming injuries and appropriate training based on the physical needs of soldiers and performance. Keywords: injury, screening, practice, exercise program
Pemanfaatan Aplikasi GMB Untuk Pemasaran Produk UMKM Desa Sumber Agung Kecamatan Batanghari Kabupaten Lampung Timur Dani Anggoro; Sri Retnaning Rahayu; Elmira Febri Darmayanti; Lukito Dwi Yuwono
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 3 No. 2 (2022): Juli-Desember
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) AMIK Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpni.v3i2.75

Abstract

Desa Sumber Agung adalah salah satu desa yang berada di kabupaten Lampung Timur. Mayoritas masyarakatnya bekerja sebagai peternak dan memproduksi kue tradisional. Produk yang dihasilkan dari usaha ternak yaitu sapi, kambing dan ikan lele. Sementara produk kue yang di buat seperti lemper, bolu, kue dan aneka makanan tradisional lainnya. Saat ini produk yang dihasilkan hanya diserahkan ke pihak ke-tiga untuk di jual kembali, akibatnya keuntungan atau laba bersih yang diperoleh tidak sesuai jika dibandingkan dengan menjual langsung ke konsumen. Dari hasil wawancara yang dilakukan oleh masyarakat dan kepala Desa Sumber Agung, masalah utama yang dihadapi yaitu konsumen tidak mengetahui lokasi Usaha Mikro Kecil Menengah (UMKM) yang berada di desa tersebut. Perubahan kebiasaan pelanggan saat ini yang cenderung berbelanja atau mencari produk secara online juga ikut mempengaruhi jumlah pelanggan yang berbelanja secara langsung di desa tersebut. Untuk menjawab masalah tersebut tim Pengabdian Kepada Masyarakat Universitas Muhammadiyah Metro yang terdiri dari dosen dan mahasiswa Fakultas Ilmu Komputer, dosen Fakultas Ekonomi dan Bisnis serta dosen Fakultas Teknik. Membuat kegiatan pelatihan pemanfaatan Google My Business (GMB) untuk membantu pemasaran produk UMKM Desa Sumber Agung, Kecamatan Batanghari, Kabupaten Lampung Timur secara digital. Dengan kegiatan ini masyarakat akan memiliki keterampilan untuk mengelola usaha yang dijalankan secara online melalui profil usaha yang tampil di situs pencarian Google. Kegiatan pengabdian kepada masyarakat diawali dengan persiapan yang meliputi pembentukan tim, analisa mitra dan penjadwalan. dilanjutkan dengan pelaksanaan kegiatan pelatihan dan evaluasi hasil dari kegiatan. Target luaran dari kegiatan ini adalah peningkatan omzet pada mitra yang bergerak di sektor UMKM, peningkatan pemahaman dan keterampilan masyarakat serta publikasi hasil jurnal dan media massa elektronik
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
Co-Authors Ade Diana Wati Al Um Uniswatun K Ana Septiana Andri Apriyanto Angga Kurniawan Arrifah Sunaryo Astriana Astriana Astuti Astuti Anggraini Bota Muhammad Akbar Chica Oktavia Dani Anggoro Darmayanti, Elmira Febri Deea Yulanda Deny Edy Widodo Destri Furqoningrum Dewi Wulansari Dian Neli Pratiwi Diana Puspita Efraldo Yudistira Elly Lestari Rustiati Elmira Febri Damayanti Eva Rolia Febriyanto Febriyanto Galih Ma'ruf Wahyudi Gama Paksi Baskara Gustin Padwa Sari, Gustin Padwa Hafidz Bahtiar Iqbal Adi Nulananda Jati Imantoro Jawoto Nusantoro Kuncoro Budi Riyanto Kuncoro Budi Riyanto Lukito Dwi Yuwono Mahdaleni Mahdaleni Mira Novianti Putri Mufidah Mufidah Muhaimin Fansuri Muhammad Zikri Mulyadi Muhammadi Ridho Al Amin Muhtar Hakim Nawang Intang Sari Nedi Hendri Ni Kadek Dwi Lestari Nila Putriana Nina Lelawati Noval Galang Reza Pratiwi Puji Lestari Puspita Mawar Arum Rahmat Fajar Hamdani Resalia Indrianti Rezza Fadila Rolia, Eva Shafa Tasya Kamala Suyanto Suyanto Yudi Irawan Yulita Zanaria, Yulita