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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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Peran BUMDes Sektor Koperasi Pada Masa Pandemi Covid-19 Terhadap Kesejahteraan Petani Karet (Studi Pada Kampung Adi Jaya Kabupaten Way Kanan) Eka Novita; Jawoto Nusantoro
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.v2i1.1069

Abstract

The objectives of this study are 1) to determine the effect of the role of BUMDes Jaya Abadi in the cooperative sector as a funding institution during the COVID-19 pandemic on the welfare of rubber farmers. 2) To determine the effect of the role of BUMDes Jaya Abadi in the cooperative sector in creating jobs during the COVID-19 pandemic on the welfare of rubber farmers. 3) To determine the effect of the role of BUMDes Jaya Abadi in the cooperative sector as part of public education during the COVID-19 pandemic on the welfare of rubber farmers. 4) To determine the effect of the role of BUMDes Jaya Abadi in the cooperative sector as a stabilizer during the covid-19 pandemic on the welfare of rubber farmers. 5) To find out the joint influence of the role of BUMDes Jaya Abadi in the cooperative sector as a funding institution, creating jobs, public education, and stabilizing during the COVID-19 pandemic on the welfare of rubber farmers. The population used in this study were rubber farmers in Kampung Adi Jaya, amounting to 125 people. The sample used in this study were 95 people. The data obtained were analyzed using multiple linear regression equations, coefficient of determination, t test, and f test. Based on the results of research and discussion, several conclusions can be drawn that funding institutions have a direct positive and significant influence on the welfare of rubber farmers. Creating jobs has a direct positive and significant impact on the welfare of rubber farmers. Public education has a direct positive and significant effect on the welfare of rubber farmers. Stabilizers have a direct positive and significant effect on the welfare of rubber farmers. Funding institutions, creating jobs, public education, and stabilizers together have a positive and significant influence on the welfare of rubber farmers. Keywords: welfare of rubber farmers, the role of cooperatives
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

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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

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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

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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

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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

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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

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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
PERANAN AUDIT OPERASIONAL DALAM RANGKA EFEKTIVITAS PENGENDALIAN BIAYA OPERASIONAL Albhi Bhimantara Putra; Jawoto Nusantoro; Nedi Hendri
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.v3i2.3034

Abstract

Penelitian ini bertujuan Untuk mengetahui Peranan Audit Operasional Dalam Rangka Efektivitas Pengendalian Biaya Operasional Pada PT Bank Perkreditan Rakyat Tataarta Swadaya Kota Gajah Lampung Tengah. Data diperoleh dari hasil wawancara, observasi, dan dokumentasi. Analisa data penelitian ini dilakukan dengan menggunakan analisis data model Miles and Huberman, yaitu data reduction, data display, dan conclusion drawing/verification. Hasil penelitian ini menunjukkan bahwa Pelaksanaan audit operasional cukup berperan dalam meningkatkan efektivitas kredit pada PT Bank Perkreditan Rakyat Tataarta Swadaya Kota Gajah Lampung Tengah. Pelaksanaan audit operasional kredit pada PT Bank Perkreditan Rakyat Tataarta Swadaya Kota Gajah Lampung Tengah telah memadai karena audit dilakukan berdasarkan Peraturan Bank Indonesia No. 1/6/PBI.1999 tentang Penugasan Direktur Kepatuhan dan Penerapan Standar Pelaksanaan Fungsi Audit Intern Bank (SPFAIB).
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.
ANALISIS FINANSIAL USAHA PETERNAKAN AYAM BROILER SERTA DAMPAK LINGKUNGAN TERHADAP MASYARAKAT SEKITAR STUDI KASUS PETERNAKANAYAM BROILER BAPAK PAWIT DI DESA HADUYANG DUSUN KROYA KABUPATEN LAMPUNG SELATAN Ines Monica Rani; Jawoto Nusantoro; Ardiansyah Japlani
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.v3i2.3038

Abstract

Penelitian ini bertujuan untuk mengetahui pola kemitraan antara peternak dan perusahaan, biaya, penerimaan, pendapatan, keuntungan, R/C dan break eventpoint pada usaha ternak ayam broiler. Penelitian dilakukan terhadap 1 orang peternak dengan pola kemitraan. Hasil Penelitian Ini Menunjukan Biaya rata rata yang di keluarkan oleh peternak ayam broiler pola kemitraan di Dusun Kroya sebesar Rp 121.388.419,-/periode dengan jumlah ternak 4000 ekor. Penerimaan yang diperoleh peternak rata-rata sebesar Rp. 133.746.014 ,-/periode. Pendapatan rata-rata peternak sebesar Rp 12.357.696,-/periode. Peternak rata-rata mengalami keuntungan sebesar sebesar Rp 3.196,-/periode. Analisis kelayakan R/C menghasilkan nilai 1,10. Break Even Point (BEP) mencapai titik impas dengan nilai BEP apabila peyernak memelihara ayam sebanyak 6.877 dan BEP harga Rp. 31.390,-/Kg
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