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All Journal FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Jurnal Fokus Manajemen Bisnis Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Jurnal Akuntansi AKTIVA Jurnal Manajemen DIVERSIFIKASI Expensive: Jurnal Akuntansi dan Keuangan Journal of Oikonomia
Jawoto Nusantoro
Universitas Muhammadiyah Metro
Agriculture, Biological Sciences & Forestry Humanities 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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ANALISIS PERBEDAAN HARGA SAHAM, RETURN SAHAM, DAN ABNORMAL RETURN SEBELUM DAN SESUDAH STOCK SPLIT PADA PERUSAHAAN HIGH PROFILE DAN LOW PROFILE YANG TERDAFTAR DI BURSA EFEK INDONESIA Pita Rahmawati; Jawoto Nusantoro; Gustin Padwa Sari
Jurnal Fokus Manajemen Bisnis Vol. 11 No. 1 (2021)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/fokus.v11i1.3234

Abstract

This research aims to determine whether there are differences in stock prices, stock returns and abnormal returns before and after a stock split in high profile and low profile companies. The research period used in this study was on 2016-2018. The research was analyzed in quantitative method by using a purposive sampling method. Based on the sampling criteria, 40 companies were selected as research samples. Kolmogorov Smirnov One Sample test was used for the normality test. After the normality test was carried out, the data was processed using the two paired-sample difference test. The t-test (paired sample t-test) was used if data were normally distributed but if it was not normally distributed the Wilcoxon Signed Rank test would be used. Hypothesis testing results showed that (1) there are differences in stock prices whether before and after a stock split in high profile companies (2) there are differences in stock prices whether before and after the stock split in low profile companies (3) there are differences in stock returns whether before and after a stock split in the company high profile (4) there is no difference in stock returns whether before and after the stock split in low profile companies (5) there is no difference in abnormal returns whether before and after the stock split in high profile companies (6) there is no difference in abnormal returns whether before and after the stock split in low profile companies (7) there are differences in stock prices after a stock split in high profile companies and low profile (8) there is no difference in stock returns whether before and after the stock split in high profile and low profile companies (9) there is no difference in abnormal stock returns whether before and after a stock split at high profile and low profile companies.
Menumbuhkan Jiwa Kewirausahaan Pemuda Melalui Program KKN PPM di Kampung Pujokerto Kecamatan Trimurjo Andiana Rosid; Yateno Yateno; Jawoto Nusantoro
SINAR SANG SURYA Vol 5, No 1 (2021): Februari 2021
Publisher : UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/sss.v5i1.1475

Abstract

AbstrakSalah satu agenda utama bagi pembangunan nasional adalah sektor ekonomi, khususnya kewirausahaan. Oleh karena itu, pada beberapa skim pengabdian kepada masyarakat peningkatan sektor kewirausahaan atau UMKM digalakkan untuk dapat dikembangankan kepada masyarakat. Harapannya, dengan munculnya pewirausaha-pewirausaha baru, sektor ekonomi masyarakat tumbuh dan semakin mapan, maka sektor lainya seperti pendidikan dan kesehatan dapat semakin terjamin. Berbagai pihak diharapkan menjadi agent of change bagi peningkatan di sektor ekonomi dan UMKM ini. Melalui program KKN PPM, tim Universitas Muhammadiyah Metro mencoba menjadi agen untuk menumbuhkan pewirausaha-pewirausaha baru dengan target khusus yaitu pemuda-pemudi di Kampung Pujokerto Kecamatan Trimurjo Lampung Tengah. Alasan dipilihnya lokasi ini adalah karena sebagian besar pemuda dan pemudi di Kampung ini merupakan petani turun temurun, yang dipandang dari sisi orientasi kewirausahaannya masih cukup rendah. Metode yang dilaksanakan pada pengabdian ini adalah pendekatan secara personal, FGD, studi banding, dan pelaksanaan kewirausahaan. Hasil pengabdiannya adalah terbentuknya kelompok kewirsausahaan berbasis pemuda yang diberinama Usaha Muda Mudi Mandiri (UM3) dan terciptanya usaha bagi kelompok berupa budi daya pembesaran dan pembenihan ikan lele, serta pelatihan pembuatan souvenir pernikahan berbahan Tali Kur.Kata Kunci: Kewirausahaan berbasis Pemuda, Kelompok wirausaha pemuda, KKN PPMAbstrakOne of the main agendas for national development is the economic sector, especially entrepreneurship. Therefore, in some community service schemes, the entrepreneurship sector or MSME sector enhancement is encouraged so that it can be developed in the community. The hope is that with the emergence of new entrepreneurs, the economic sector of society will grow and become more established, so that other sectors such as education and health can be more secure. Various parties are expected to become agents of change for improvement in the economic sector and MSMEs. Through the KKN PPM program, the University of Muhammadiyah Metro team tries to become an agent to grow new entrepreneurs with a special target, namely young people in Pujokerto Village, Trimurjo District, Central Lampung. The reason for choosing this location is because most of the youth and girls in this village are hereditary farmers, which is considered from the perspective of their entrepreneurial orientation is still quite low. The method used in this service is a personal approach, FGD, comparative studies, and the implementation of entrepreneurship. The result of this dedication was the formation of a youth-based entrepreneurship group called Usaha Muda Mudi Mandiri (UM3) and the creation of a business for the group in the form of raising and hatching catfish, as well as training in making wedding souvenirs from Tali Kur.Keywords: Youth-based entrepreneurship, youth entrepreneur groups, KKN PPM
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 AKUNTABILITAS DAN TRANSPARANSI PENYALURAN DANA DESA (DD) UNTUK MASYARAKAT TERDAMPAK COVID-19 Erra Yunikasari; Jawoto Nusantoro; Nedi Hendri
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.v3i1.2049

Abstract

Penelitian ini bertujuan untuk meneliti kinerja pemerintah desa di Desa Mojopahit, Kecamatan Punggur Kabupaten Lampung Tengah dalam pengelolaan Dana Desa (DD) di masa pandemi Covid-19. Untuk melihat kinerja pemerintah desa dalam mengelola Dana Desa (DD), maka peneliti merujuk pada tahap perencanaan, tahap pelaksanaan, tahap penatausahaan, pelaporan dan pertanggungjawaban. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa kemampuan pemerintah desa di Desa Mojopahit Kecamatan Punggur Kabupaten Lampung Tengah dari segi aspek akuntabilitas dan transparansi sudah cukup baik sesuai dengan Permendagri Nomor 113 Tahun 2014 serta dalam penyaluran Dana Desa (DD) sudah tersalurkan kepada masyarakat terdampak Covid-19.
ANALISIS PENGEMBANGAN SISTEM AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA BMT FAJAR KCP DAYA MURNI TUBABA Anida Maryana; Nedi Hendri; Jawoto Nusantoro
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.v3i1.2050

Abstract

Penelitian tujuan untuk mengetahui pengembangan sistem penerimaan dan pengeluaran kas pada BMT FAJAR Tubaba. (1)Sistem Akuntansi (SIA),yang terjadi di BMT FAJAR. Desain penelitian yang digunakan peneliti dalam penelitian ini menggunakan pendekatan kualitatif.Objek penelitian ini adalah penerimaan dan pengeluaran kas,dan pengembamngan SIA BMT FAJAR,dalam penelitian tersebut penulis ditempatkan bagian keungan.Teknik pengambilan sampel yang digunakan adalah dokumentasi dan wawancara.Penelitian ini menggunakan pendekatan kualitatif.Hasil penelitian menunjukan penerimaan dan pengeluaran kas,dan pengembangan sistem SIA BMT FAJAR kurang baik untuk digunakan.
ANALISIS EFISIENSI PENGGUNAAN MODAL KERJA PADA CV. ALPAN TONDON PERKASA PERIODE 2016-2017 Riza Eka Prastiwi; Jawoto Nusantoro; Ana Septiani
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 (233.807 KB) | DOI: 10.24127/akuntansi.v1i2.381

Abstract

Prastiwi, riza, eka. 2020. Analysis of the use of capital CV alpan tondon CV. The final task. The d3 accountingstudy program, the faculty of economics and business of metro university. An analysis that describes by calculating the ratio of existing ratios in the company using certain formulas. Theresults showed that the level of ratios for three years: (1) Liquidity ratios obtained Current Ratio results of138.2%, 111.7%, Quick Ratio of 130%, 102%. (2) Solvency Ratio results obtained from the Debt to Equity Ratioof 10.28x, 6.27x, Debt to Total Assets Ratio of 1.18x, 1.05x. (3) The financial condition based on the calculationof good ratios and the company's performance has increased every year.
PENGARUH TINGKAT PEMAHAMAN AKUNTANSI, PERSEPSI BIAYA TERHADAP NIAT UNTUK MENGAMBIL SERTIFIKASI PROFESI CHARTERED ACCOUNTANT (CA) DENGAN MOTIVASI SEBAGAI VARIABEL MODERASI Elis Istanti; Jawoto Nusantoro; Gustin Padwa Sari
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 (395.203 KB) | DOI: 10.24127/akuntansi.v1i2.552

Abstract

This study aims to examine and analyze the influence of accounting understanding level, cost perceptions ofintentions to take Chartered Accountant (CA) professional certification with motivation as a moderatingvariable. This study uses a quantitative method of associative and verification approaches. The object of thisresearch is the S1 Accounting Study Program students at Muhammadiyah University of Metro. The studypopulation was 406 students. The sampling technique used is purposive sampling, so as to obtain a sample of102 students. Data analysis techniques in this study used descriptive statistics, classic assumption tests,moderated regression analysis, hypothesis testing and coefficient of determination tests. Data were analyzedusing SPSS version 20. The results of this study indicate that: 1) The accounting understanding level did notsignificantly influence the intention to take Chartered Accountant (CA) professional certification, 2) Perceptionof cost had a significant effect on the intention to take Chartered Accountant (CA) profession certification, 3) Motivation was able to moderate the relationship between the level of accounting understanding of intention to take Chartered Accountant (CA) professional certification, 4) Motivation was able to moderate the relationshipof perceived cost to intention to take Chartered Accountant (CA) profession certification.
ANALISIS PENERAPAN ACTIVITY BASED COSTING DALAM PENGENDALIAN BIAYA PRODUKSI (STUDI KASUS PADA BINTANG BAKERY LAMPUNG TENGAH) Andina Pramesti Awalia; Jawoto Nusantoro; Karnila Ali
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 (284.803 KB) | DOI: 10.24127/akuntansi.v2i1.876

Abstract

This study aims to determine how the application of standard costs, target costing and activity based costing in controlling production costs at Bintang Bakery, Central Lampung. Data obtained from data on production costs, production per unit, raw material costs, and direct labor costs from Bintang Bakery. This type of research is conducted using qualitative methods. Qualitative research is research that produces data in the form of verbal information or sentences and other data that is not in the form of measurement results. The data obtained from the research results were then analyzed by descriptive analysis. The analytical method used in this research is descriptive analysis method, where this method discusses a problem in detail that begins with the steps of collecting and filtering data obtained from the company, then describing and describing an event systematically and accurately so that conclusions can be drawn. in solving the problems that exist in the company, namely analyzing the application of standard costs, target costing and activity based costing, as control of production costs at Bintang Bakery, Central Lampung. The results of this study indicate that the application of standard costs in controlling production costs at Bintang Bakery Central Lampung can be said to be well controlled. The standard costs used are able to determine how much the Bintang Bakery should spend in producing products so that they can provide benefits. Target Costing method in controlling production costs at Bintang Bakery Central Lampung has been done well. This method determines the target cost or target profit in advance. This is done by looking at the market and the ability of customers to buy products. Activity Based Costing (ABC) method in controlling production costs at Bintang Bakery Central Lampung has been done well. Activity Based Costing System is able to allocate activity costs to each type of product appropriately based on the consumption of each activity. So that the system of charging costs in determining the Cost of Production is able to compete in the position of the product in the market. Keywords: Standard Costs, Target Costing, Activity Based Costing, Production Costs ABSTRAK Penelitian ini bertujuan Untuk mengetahui bagaimana Penerapan Biaya Standar, Target Costing dan Activity Based Costing Dalam Pengendalian Biaya Produksi pada Bintang Bakery Lampung Tengah. Data diperoleh dari data biaya produksi, produksi per unit, biaya bahan baku, dan biaya tenaga kerja langsung dari Bintang Bakery. Jenis penelitian yang dilakukan dengan menggunakan metode Kualitatif. Penelitian kualitatif adalah penelitian yang menghasilkan data-data berupa informasi verbal atau kalimat-kalimat dan data-data lainnya yang bukan berupa hasil pengukuran. Data yang diperoleh dari hasil penelitian selanjutnya dianalisis dengan analisis deskriptif. Metode analisis yang dipakai dalam penelitian ini adalah metode analisis deskriptif, dimana metode ini membahas suatu permasalahan secara terperinci yang diawali dengan langka-langkah mengumpulkan dan menyaring data yang diperoleh dari perusahaan, kemudian menggambarkan dan menguraikan suatu kejadian secara sistematis dan akurat agar dapat di tarik kesimpulan dalam memecahkan masalah yang ada pada perusahaan, yaitu menganalisis penerapan biaya standar, target costing dan activity based costing, sebagai pengendalian biaya produksi pada Bintang Bakery Lampung Tengah. Hasil penelitian ini menunjukkan bahwa Penerapan biaya standar dalam pengendalian biaya produksi pada Bintang Bakery Lampung Tengah dapat dikatakan sudah terkendali dengan baik. Biaya standar yang digunakan mampu menentukan berapa biaya yang seharusnya dikeluarkan oleh Bintang Bakery dalam menghasilkan produk sehingga dapat memberikan keuntungan. Metode Target Costing dalam pengendalian biaya produksi pada Bintang Bakery Lampung Tengah telah dilakukan dengan baik. Metode ini menentukan biaya target atau laba target diawal. Hal ini dilakukan dengan melihat pasar dan kemampuan pelanggan dalam membeli produk. Metode Activity Based Costing (ABC) dalam pengendalian biaya produksi pada Bintang Bakery Lampung Tengah telah dilakukan dengan baik. Activity Based Costing System mampu mengalokasikan biaya aktivitas ke setiap jenis produk secara tepat berdasarkan konsumsi masing-masing aktivitas. Sehingga sistem pembebanan biayanya dalam menentukan Harga Pokok Produksi mampu bersaing pada posisi produk di pasar.
PERAN EKONOMI KREATIF DALAM MENINGKATKAN PENDAPATAN PEDAGANG (STUDI KASUS PADA PASAR YOSOMULYO PELANGI) Pratiwi Esti Palupi; Jawoto Nusantoro; Ana Septiani
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 (351.176 KB) | DOI: 10.24127/akuntansi.v2i1.894

Abstract

This study aims to examine the Role of Creative Economy in Increasing Merchants Income at Pasar Yosomulyo Pelangi (PAYUNGI) Metro City. This research uses a descriptive qualitative approach. The sample of this research consisted of 29 people, namely Payungi Management, Traders and Visitors. To be able to obtain correct and accurate data so as to be able to answer research questions, the data collection techniques used in this study were observation, documentation and interviews. The technique used in this research uses descriptive qualitative research methods with reference to the concept, namely interactive models that clarify data analysis in three steps, namely, data reduction, data presentation, and drawing conclusions. The results of this study are the role of the Creative Economy at the Pasar Yosomulyo Pelangi (PAYUNGI) Metro City has a very important role.
PENGARUH PERILAKU PENGELOLAAN KEUANGAN, LOCUS OF CONTROL, DAN MEDIA SOSIAL TERHADAP HEDONISME LIFESTYLE DI KALANGAN MAHASISWA (STUDI EMPIRIS PADA MAHASISWA AKUNTANSI UNIVERSITAS MUHAMMADIYAH METRO) Anisa Viatri Dewi; Jawoto Nusantoro; Ardiansyah Japlani
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 (159.07 KB) | DOI: 10.24127/akuntansi.v2i1.906

Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis Pengaruh Perilaku Pengelolaan Keuangan (1), Locus of Control (2), dan Media Sosial (3) Terhadap Hedonisme Lifestyle di kalangan Mahasiswa Akuntansi Universitas Muhammadiyah Metro. Populasi pada penelitian ini yaitu sebanyak 313 responden. Teknik pengambilan sampel dalam peneltian ini menggunakan Nonprobability Sampling dengan menggunakan Purposive Sampling dengan menggunakan beberapa kriteria responden sehingga memperoleh sampel sebanyak 68 responden. Data dalam penelitian ini menggunakan SPSS versi 22 dengan pengujian analisis regresi linear berganda. Hasil penelitian ini menunjukan bahwa perilaku pengelolaan keuangan dan media sosial berpengaruh secara signifikan terhadap hedonisme lifestyle dikalangan mahasiswa, sedangkan locus of control tidak berpengaruh secara signifikan terhadap hedonisme lifestyle dikalangan mahasiswa, serta perilaku pengelolaan keuangan, locus of control, dan media sosial berpengaruh secara simultan. ABSTRACT This study aimed to analyze the Effect of Financial Management Behavior (1), Locus of Control (2), and Social Media (3) on Hedonism Lifestyle among Accounting Students of Muhammadiyah University of Metro. The population in this study was 313 respondents. The sampling technique in this study used nonprobability sampling using purposive sampling using several respondents' criteria so that a sample of 68 respondents was obtained. The data in this study used SPSS version 22 with multiple linear regression analysis testing. The results of this study indicated that the behavior of financial management and social media had a significant effect on hedonism lifestyle among students, while locus of control had no significant effect on hedonism lifestyle among students, as well as financial management behavior, locus of control, and social media simultaneously.
Co-Authors Adellia Amanda Adetia Novita Sari Ahmad Nurrohman Albhi Bhimantara Putra Ali, Karnila Ana Septiani Andika Dewantara Andina Pramesti Awalia Andri Saputra Angga Kurniawan Anida Maryana Anisa Ulkaromah Anisa Viatri Dewi Ardiansyah Japlani, Ardiansyah Darmayanti, Elmira Febri Desi Permoni Suci Dhea Alvira Elsananda Dhea Mulya Agung Nugraha E Febri Darmayanti Eka Novita Elis Istanti Erna Sari Erra Yunikasari Evi Wahyuni Fiona Jasnika Gustin Padwa Sari, Gustin Padwa Happy Chandra Wardhana Ines Monica Rani Khusnatul Sholaiha Lica Rosmalinda Lilis Ruswanti Nedi Hendri Nina Lelawati Pita Rahmawati Pramesella Putri Pratiwi Esti Palupi Pratiwi Puji Lestari Rendy Kurniawan Retno Ambarwati Retno Eka Andrianingsih Riza Eka Prastiwi Rizki Maulana Rosid, Andiana Selvia Selvia Septiana Ayu Nugraheni Sheren Viera Suryadi Silvi Wahyu Rahmadanti Slamet Tedy Siswoyo Sri Retnaning Rahayu Suyanto Suyanto Titik Ratna Sari Yateno Yateno Yulita Zanaria, Yulita