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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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Journal : Expensive: Jurnal Akuntansi dan Keuangan

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Analisis Peranan Sistem Informasi Akuntansi Pembelian Tunai Dan Penjualan Tunai Dalam Pengendalian Persediaan Barang Dagang Pada Toko Salah Parkir Metro Andri Saputra; Jawoto Nusantoro; Angga Kurniawan
Expensive: Jurnal Akuntansi dan Keuangan Vol 2 No 1 (2023): Januari
Publisher : Universitas Muhammadiyah Metro

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Abstract

This type of research is field research with a qualitative descriptive approach. The data collection tools in this study are observation, interviews and documentation. The data analysis technique is through the process of data collection, data reduction, data presentation, and drawing conclusions. Based on the results of the study, it can be concluded that the implementation of an accounting information system for cash purchases and cash sales at the Metro Salah Parkir Stores is already computerized. This can be seen from the elements of cash purchases at Metro Salah Parkir Stores, namely: Related functions are the Purchasing Function and Receiving Function, Warehouse Function and Accounting Function. The role of the accounting information system for cash purchases and cash sales in controlling merchandise inventory at the Metro Salah Parkir Stores is in accordance with the internal control components. But there are still a number of problems including excess or shortage between the goods ordered and the goods that have been sent to the Metro Salah Parkir Stores.
Analisis Penerapan Akuntansi Lingkungan (Environment Accounting) Pada Pt Pemuka Sakti Manis Indah Di Way Kanan Lampung Anisa Ulkaromah; Suyanto Suyanto; Jawoto Nusantoro
Expensive: Jurnal Akuntansi dan Keuangan Vol 2 No 1 (2023): Januari
Publisher : Universitas Muhammadiyah Metro

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Abstract

The purpose of this study is to find out whether the company has implemented environmental accounting and conformity with PSAK 2022. This research method uses qualitative research to analyze the application of environmental accounting at PT Pemuka Sakti Manis Indah in Way Kanan Lampung, which is located in the village Mount Waras, Way Kanan District, Lampung Province. The results of the study show that PT Pemuka Sakti Manis Indah is in accordance with PSAK 2022 concerning recognition, measurement and presentation that correctly recognizes the cost of waste treatment and measurement of the cost of treating the waste as referred to in PSAK 2022 paragraph 1 concerning financial reports. The presentation of PT Pemuka Sakti Manis Indah's waste treatment costs is appropriate, by presenting clearly the financial position. PT Pemuka Sakti Manis Indah presents the cost of treating waste presented in processing in production costs, in the Company's Profit and Loss Report in Cost of Goods Sold.
Analisis Perhitungan Harga Pokok Penjualan Dan Penentuan Harga Jual Produk Menggunkan Metode Cost Plus Pricing (Studi Kasus Pada Usah Home Industri Bahan Bangunan Pilar Jaya Di Sukadana Lampung Timur) Retno Ambarwati; Jawoto Nusantoro; Ana Septiani
Expensive: Jurnal Akuntansi dan Keuangan Vol 2 No 1 (2023): Januari
Publisher : Universitas Muhammadiyah Metro

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Abstract

This study aims to analyze the calculation of cost of goods sold and determination of product selling prices using the cost plus pricing method in the Pilar Jaya building materials home industry business in Sukadana, East Lampung. This research uses a descriptive method with a qualitative approach. The results showed that there were differences in the results of the analysis of the calculation of cost of goods sold using the activity-based costing method and the determination of selling prices using the cost plus pricing method with the calculation of cost of goods sold and determining selling prices according to the company. Based on the results of the analysis and calculations that have been carried out, it can be concluded that the calculation of cost of goods sold using the activity-based costing method in the Pilar Jaya home industry obtained a result of Rp 57,283,362.97. This result is lower than the calculation of cost of goods sold according to the company. While the calculation of determining the selling price using the cost plus pricing method in the Pilar Jaya home industry obtained a pilar price of IDR 296,305, a lisplang price of IDR 144,956, a roster price of IDR 11,057, and a buis beton price of IDR 145,087. The selling price using the cost plus pricing method is lower than the selling price according to the company.
Pengaruh Literasi Keuangan dan Financial Technology terhadap Inklusi Keuangan pada UMKM Kelurahan Yosodadi Kecamatan Metro Timur Silvi Wahyu Rahmadanti; Yulita Zanaria; Jawoto Nusantoro
Expensive: Jurnal Akuntansi dan Keuangan Vol 2 No 2 (2023): Mei
Publisher : Universitas Muhammadiyah Metro

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This study aims to determine the effect of financial literacy and fintech on financial inclusion in SMEs in Yosodadi Village, Metro Timur District. The type of research used in this research is quantitative research with an associative approach. Data analysis was carried out by testing instruments, classical assumptions and testing hypotheses. The results showed that financial literacy (X1) had a significant effect on financial inclusion in UMKM Yosodadi Village. When a person has a high level of understanding of financial concepts, the higher the level of one's financial inclusion. Financial Technology (X2) has a significant effect on financial inclusion in Yosodadi Village SMEs. The higher use of Fintech will support the level of financial inclusion. Where the availability of access and financial services will be wider and easier to reach
Analisis Biaya Produksi (Cost Of Production) Dalam Menentukan Harga Jual Menggunakan Metode Full Costing Desi Permoni Suci; Jawoto Nusantoro; Ana Septiani
Expensive: Jurnal Akuntansi dan Keuangan Vol 2 No 2 (2023): Mei
Publisher : Universitas Muhammadiyah Metro

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Abstract

This study aims to determine the difference in the calculation of production costs according to mushroom production with the calculation of production costs using the full costing method. And to find out the selling price of production according to straw mushroom production and according to the full costing method. The research method used in this research is qualitative research. The research results show that there is a price difference, namely by using the full costing method, the price obtained is greater than the cost of production obtained according to business processor estimates. This is because the classification and collection carried out by business processors does not take into account all costs sacrificed. because the calculations made by business processors are not correct in imposing factory overhead costs on each product
Pengaruh Kinerja Keuangan, Ukuran Perusahaan, dan Kepemilikan Institusional Terhadap Return Saham Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Fiona Jasnika; Jawoto Nusantoro; Gustin Padwa Sari
Expensive: Jurnal Akuntansi dan Keuangan Vol 2 No 2 (2023): Mei
Publisher : Universitas Muhammadiyah Metro

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Abstract

This study aims to determine the Effect of Financial Performance, Company Size and Institutional Ownership on Stock Return in mining companies listed on the Indonesia Stock Exchange. The data in this study uses secondary data using the technique of collecting annual financial report data on mining companies with a population of 89 mining companies listed on the Indonesia Stock Exchange. The sampling technique in this study uses purposive sampling techniques and uses several criteria so that 53 mining companies were obtained in the 2019-2021 period. The data analysis used in this study was panel data regression analysis with the help of the Eviews 10 application. Based on data analysis conducted with regression analysis, panel data shows that variables of financial performance and institutional ownership affect stock returns. Meanwhile, the variable size of the company does not affect the return of mining company shares for the 2019-2021 period.
Pengaruh Pengetahuan Kewirausahaan, E-Commerce Dan Penggunaan Sistem Informasi Akuntansi, Terhadap Pengambilan Keputusan Berwirausaha Selvia Selvia; Jawoto Nusantoro; E Febri Darmayanti
Expensive: Jurnal Akuntansi dan Keuangan Vol 2 No 3 (2023): September
Publisher : Universitas Muhammadiyah Metro

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Abstract

This study aims to analyze Entrepreneurship Knowledge, E-commerce, and Use of Accounting Information Systems on Entrepreneurial Decisions in Students of the Accounting Study Program, Faculty of Economics and Business, University of Muhammadiyah Metro. The population in this research is 268 respondents. The sampling technique in this research used several respondent criteria to obtain a sample of 86 respondents. The data in this study used SPSS version 22 with multiple linear regression analysis testing. The results of this study indicate that entrepreneurial knowledge, e-commerce, and the use of accounting information systems have a partial or simultaneous effect on Entrepreneurial Decisions in Students of the Accounting Study Program, Faculty of Economics and Business, University of Muhammadiyah Metro
Pengaruh Persepsi Mahasiswa, Motivasi, Ekspektasi Pendapatan Terhadap Pemilihan Karir Sebagai Profesi Akuntan Khusnatul Sholaiha; Jawoto Nusantoro; Elmira Febri Darmayanti
Expensive: Jurnal Akuntansi dan Keuangan Vol 2 No 3 (2023): September
Publisher : Universitas Muhammadiyah Metro

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Abstract

This study aims to describe the influence of student perception, motivation, and income expectations on career selection in the accounting profession. The sampling technique in this study used purposive sampling techniques so that the samples obtained were 124 students. This study used a quantitative approach. The data was analyzed using the help of the SPSS 22 program with a type of analysis, namely multiple linear regression analysis. The results obtained from this study show that student perception, motivation, and income expectations have a significant effect on career selection as an accountant profession. The results of simultaneous testing of student perceptions, motivation, and income expectations together affect career selection as a student accountant profession of the S1 Accounting study program, Faculty of Economics and Business, University of Muhammadiyah Metro.
Analisis Efektifitas Struktur Pengendalian Internal Sistem Penerimaan Kas dan Persediaan Dagang pada PT NICOSA Sejahtera di Lampung Timur. Andika Dewantara; Suyanto Suyanto; Jawoto Nusantoro
Expensive: Jurnal Akuntansi dan Keuangan Vol 2 No 3 (2023): September
Publisher : Universitas Muhammadiyah Metro

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Abstract

This research was conducted at PT. Nicosa Sejahtera, East Lampung. The aims of the study are to know and analysis the structure of the internal control system of cash receipts and inventory applied on PT. Nicosa Sejahtera, East Lampung and to know the effectiveness the structure of the internal control system on PT. Nicosa Sejahtera, East Lampung. . The research was descriptive-qualitative. Moreover, the instruments in the data collection technique used observation, interviews, and documentation. Furthermore, the data analysis technique started with data reduction, data presentation, and drawing conclusions. Based on the result show that the implementation of internal control within the company has been running as it should, each element of internal control has been running effectively.
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