Article Per Year (5 Year)
p-Index From 2019 - 2024
5.16
P-Index
This Author published in this journals
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

Published : 40 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 19 Documents
Search
Journal : Expensive: Jurnal Akuntansi dan Keuangan

 1   2 
PENGARUH SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA PERUSAHAAN : STRATEGI BISNIS DAN INOVASI SEBAGAI VARIABEL INTERVENING Dhea Mulya Agung Nugraha; Jawoto Nusantoro; Yulita Zanaria
Expensive: Jurnal Akuntansi dan Keuangan Vol 1 No 1 (2022): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (79.952 KB)

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh sistem pengendalian manajemen terhadap kinerja perusahaan : strategi bisnis dan inovasi sebagai variabel intervening. Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif. Objek penelitian ini adalah perusahaan sewa guna usaha (leasing) di Kota Metro. Teknik pengumpulan data adalah dengan menyebar kuisioner. Teknik pengambilan sampel menggunakan purposive sampling. Teknik analisis data pada penelitian ini menggunakan statistik deskriptif, uji asumsi klasik, uji hipotesis dan uji analisis jalur. Data pada penelitian ini diolah menggunakan SPSS versi 20. Hasil penelitian ini menunjukan bahwa: 1) sistem pengendalian manajemen berpengaruh terhadap kinerja perusahaan, 2) sistem pengendalian manajemen berpengaruh terhadap strategi bisnis, 3) strategi bisnis berpengaruh terhadap inovasi, 4) inovasi berpengaruh terhadap kinerja perusahaan, 5) Strategi Bisnis dan Inovasi tidak berpengaruh signifikan dalam memediasi sistem pengendalian manajemen terhadap kinerja perusahaan.
Analisis Perkembangan Pasar Pariwisata Sebagai Penggerak Ekonomi Kreatif Di Kota Metro (Studi Kasus Di Pasar Yosomulyo Pelangi Dan Wisata Kuliner Jamur Sawah) Pramesella Putri; Jawoto Nusantoro; Elmira Febri Darmayanti
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 (366.89 KB)

Abstract

This research is a qualitative research with a qualitative descriptive method that aims to (1) determine the development of the tourism market in Metro City (2) Analyze the characteristics of the development of Yosomulyo Pelangi Market and Mushroom Sawah Culinary Tourism as a driving force of the creative economy in Metro City. This study took 4 respondents or informants consisting of the initiators and managers of the two tourism markets. Methods of data collection using interview techniques, observation, and documentation. Data analysis techniques consist of data reduction (data reduction), data display (data presentation), and data conclusion drawing/verification (drawing conclusions). Based on the results of the analysis and assessment of this study, it shows that the development of Yosomulyo Pelangi Market and Mushroom Sawah Culinary Tourism as a driving force of the creative economy in Metro City is quite good by proving the percentage results at Yosomulyo Pelangi Market by 95% and Mushroom Sawah Culinary Tourism by 65%. The characteristics of the development of the tourism market in Metro City are the combination of tourism, culinary, market and photos which are managed by empowering the surrounding community.
Analisis Perhitungan Harga Pokok Produksi Dengan Metode Full Costing Dan Penentuan Harga Jual Dengan Pendekatan Cost Plus Pricing Sebagai Upaya Memperoleh Laba Optimal (Studi Kasus Pada Usaha Kripik Pisang Berkah Jaya Kelurahan Yosodadi, Metro Timur) Erna Sari; Jawoto Nusantoro; Gustin Padwa Sari
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 (274.824 KB)

Abstract

The purposes of this study are (1), to determine the calculation of the cost of production using the full costing method and determining the selling price using the cost plus pricing approach (2), to determine the calculation of the cost of production and determining the selling price applied by business owners (3), to find out the comparison between the two calculations. The object of the research is the BERKAH JAYA Banana Chips Business, Yosodadi Village, East Metro. The types of data in this study are qualitative and quantitative data, while the data sources used in this study are primary and secondary data. Data collection techniques used are observation, interviews, and literature. The data analysis method is to identify costs, compile data, calculate the cost of goods using the full costing method and selling prices with the cost plus pricing approach, calculate the cost of production and the selling price of the business owner and then make a comparison. The results of this study indicate that the calculation of the cost of production and selling prices with the standard method is higher than the business owner's method, so that the full costing method and the cost plus pricing approach can be used as an effort to obtain optimal profit
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.
Peranan Audit Internal Untuk Menunjang Efektivitas Pengendalian Internal Persediaan Barang Dagang Pada PT Intan Pariwara Branch Office Metro Septiana Ayu Nugraheni; Jawoto Nusantoro; Nedi Hendri
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 (743.497 KB)

Abstract

This study aimed to determine the role of internal audits in supporting the effectiveness of internal inventory control at PT. Intan Pariwara Branch Office, Metro. The method used in this research is qualitative with a descriptive approach. The data subject is the administration section and the Warehouse section. Data obtained by researchers through interviews and questionnaires distributed directly to research subjects. Data analysis used the miles method: data collection, data reduction, data presentation and drawing conclusions. This study's conclusion explains that the internal audit's role in inventory control has not carried out internal audit activities under good fieldwork standards: not fully implementing audit planning, program auditing, and audit procedures. And inventory control is not adequate. The completeness of invoices evidences this for issuing goods and receiving goods that are not arranged and stored properly so that it impacts stock.
engaruh Coorporate Social Responsibility Disclosure Dan Institutional Ownership Terhadap Firm Value PT Sinar Pematang Mulia 11 Bandar Mataram Lampung Tengah Retno Eka Andrianingsih; Jawoto Nusantoro; Elmira Febri Darmayanti
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 (398.799 KB)

Abstract

This study aims to determine the effect of Corporate Social Responsibility (CSR) Disclosure and Institutional Ownership on Firm Value at PT Sinar Pematang Mulia 11 Bandar Mataram Central Lampung. The type of research used is quantitative with this research method using panel regression method and processed using Eviews. The results showed that the Corporate Social Responsibility (CSR) Disclosure variable had a positive and significant effect on Firm Value, which was 0.000048 with a positive sign with a probability value of 0.0048 > 0.05. Institutional Ownership variable has a positive and significant effect on Firm Value, which is 0.000079 with a positive sign with a probability value of 0.0630 > 0.05. Corporate Social Responsibility (CSR) Disclosure and Institutional Ownership variables have a positive and significant impact on Firm Value, namely Fcount (3.696479) > from F table (2.934030) and probability value is 0.005279 < 0.05
Analisis Faktor-Faktor Perkembangan UMKM Dengan Memanfaatkan Media Sosial Sebagai Media Promosi Untuk Meningkatkan Volume Penjualan Adetia Novita Sari; Jawoto Nusantoro; Elmira Febri Darmayanti
Expensive: Jurnal Akuntansi dan Keuangan Vol 1 No 3 (2022): September
Publisher : Universitas Muhammadiyah Metro

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

Abstract

This research is a qualitative research with a qualitative descriptive method which aims to determine the development of UMKM in Bandar Sribhawono District, to find out the use of social media as a promotional media by UMKM, and to find out that social media can increase sales volume. Data collection in the study used three techniques, namely: interviews, observation, and documentation. These three techniques are used to complement other data so that the data collected is truly valid. Data analysis uses inductive qualitative data analysis consisting of data collection, data reduction, data presentation and drawing conclusions. The results of this study indicate that the development of UMKM in Bandar Sribhawono, East Lampung, that the income of UMKM business actors fluctuates and tends to increase after using social media. In addition, the number of employees, product sales, and the number of consumers in business actors also increased. The use of social media can reach more consumers so this can increase sales and revenue
Pengaruh Pelatihan Profesional, Pertimbangan Pasar Kerja, Personalitas Dan Lingkungan Kerja Terhadap Minat Mahasiswa Akuntansi Berkarir Menjadi Akuntan Publik Lica Rosmalinda; Yulita Zanaria; Jawoto Nusantoro
Expensive: Jurnal Akuntansi dan Keuangan Vol 1 No 3 (2022): September
Publisher : Universitas Muhammadiyah Metro

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

Abstract

The study aims to analyze the Effect of Profesional Training 1; Job Maket Considerations 2; Personality 3; and Work Environment 4; Against the Interest of Accounting Students 5; Career Becoming a Public Accountant. The type of research used in this study is quantitative with a descriptive approach, in this study using as many as 484 respondents. The sampling technique in this research uses Nonprobability Sampling by using Puposive Sampling by using several respondent criteria so as to obtain a sample of 95 respondents. The results of this study indicate that the Professional Training in Considerations of the Job Market, Personality and Work Environment partially or simultaneously influences the Interest of Accounting Student in a Career to Become a Public Accountant.
Analisis Break Even Point Sebagai Dasar Perencanaan Laba Pada Rumah Makan Ayam Bakar Aa’ Bangunrejo Lampung Tengah Happy Chandra Wardhana; Jawoto Nusantoro; Gustin Padwa Sari
Expensive: Jurnal Akuntansi dan Keuangan Vol 1 No 3 (2022): September
Publisher : Universitas Muhammadiyah Metro

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

Abstract

and break even point analysis as profit planning at Aa' Bangunrejo Grilled Chicken Restaurant, Central Lampung. The theory used is the Theory of Constraint (TOC) or the Theory of Constraints. The method used in this research is descriptive qualitative. In this study, researchers used primary data through interviews. The subject of this research is Mr. Chairul as the owner of the restaurant. The data analysis method used is the calculation of cost plus pricing with the full costing method, the calculation of BEP on the basis of units and on the basis of the number of sales in rupiah. The results of this study indicate that the selling price with the application of the cost plus pricing method is higher. The details of the calculation are that there is a price difference of Rp. 5,208.3 from the CEP results of Rp. 23,741.3 and the calculation of restaurants of Rp. 18,533.3. The calculation obtained from the BEP analysis concluded that during the month of May 2022 the restaurant had experienced a profit, and the calculation in profit planning experienced an increase and decrease in profit.
Analisis Cost Volume Profitabilitas Sebagai Alat Bantu Perencanaan Laba Dalam Mencapai Target Pada Toni Meubel Way Bungur Evi Wahyuni; Jawoto Nusantoro; Elmira Febri Darmayanti
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

The purpose of this study is to be able to determine the contribution margin, the level of break event point sales, safety of margin and the number of goods sold at Toni Meubel Way Bungur to achieve a profit target and to know the level of operating leverage at Toni Meubel Way Bungur resulting in increased profits. clean. This research is a quantitative research which is a process of analyzing something you want to know by using data in the form of numbers as a supporting tool. The data collected is in the form of data on operational costs or variable costs, fixed costs, and furniture sales data at Toni Meubel in Way Bungur. Based on the description above, the results of the research and discussion can be concluded as follows. The contribution margin of Toni Furniture Way Bungur has decreased from 2019-2021. The sales point break event level at Tony Way Bungur is so that the company does not experience a loss of at least 10 units. Safety of margin at Toni Meubel Way Bungur has fluctuated from 2019-2021. The safety margin in 2020 has decreased, but in 2021 it has increased again. The number of items sold at Toni Meubel has fluctuated in 2019-2021.
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