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 40 Documents
Search

 1   2   3   4 
ANALISIS EFEKTIVITAS SISTEM PENGENDALIAN INTERN ATAS BARANG DAGANG PADA TOKO CEREAL KOTA METRO Adellia Amanda; Jawoto Nusantoro; Elmira Febri Darmayanti
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.v3i2.3040

Abstract

Penelitian ini bertujuan untuk menganalisa apakah pelaksanaan pengendalian intern persediaan barang dagang pada Toko Cereal Kota Metro sudah efektif dan sesuai dengan prosedur yang ada. Jenis penelitian ini adalah deskriptif kualitatif, sedangkan untuk pengumpulan data dalam penelitian ini adalah observasi, wawancara, dan kuesioner. Hasil dalam penelitian ini adalah pada Toko Cereal Kota Metro sudah terdapat struktur organisasi yang cukup jelas dalam hal-hal apa saja yang harus dikerjakan. Namun dalam pelaksanaannya memang belum efektif sehingga karyawan terkadang masih mendapatkan rangkap tugas yang dapat membuat karyawan tidak fokus dalam melakukan pekerjaan yang sedang dilakukan dan dapat mengakibatkan kesalahan catat dan kesalahan lainnya. Hal ini mencerminkan belum adanya prinsip pemisahan fungsi yang baik.Pelaksanaan informasi dan komunikasi serta peantauan didominasi oleh pemilik. Sehingga apabila pemilik tidak ada, maka tidak ada lagi yang dapat mengambil keputusan. Adanya kebijakan yang dilakukan secara rutin untuk menjaga ketersedian barang dengan melakukan stock opname. Kurangnya sistem kemananan dalam menjaga kekayaan dan catatan toko sehingga sistem pengendalian intern pada toko dinilai masih kurang efektif.
Pengaruh Pertumbuhan Jumlah Laba, Tingkat Perputaran Kas Dan Jumlah Kredit Bermasalah Terhadap Profitabilitas Koperasi Simpan Pinjam Bunga Tanjung Di Punggur Lampung Tengah Titik Ratna Sari; Jawoto Nusantoro
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.v2i3.1272

Abstract

Penelitian ini bertujuan Untuk mengetahui Pengaruh Pertumbuhan Jumlah Laba, Tingkat Perputaran Kas Dan Jumlah Kredit Bermasalah Terhadap Profitabilitas Koperasi Simpan Pinjam Bunga Tanjung Di Punggur Lampung Tengah. Jenis data yang digunakan dalam penelitian ini adalah jenis data kuantitatif. Analisa data penelitian dilakukan dengan menggunakan analisis data kuantitatif dengan pengujian persyaratan instrumen, Persyaratan analisis dan hipotesis. Hasil penelitian menunjukkan bahwa Pertumbuhan Jumlah Nasabah (X1) berpengaruh secara positif dan signifikan terhadap profitabilitas KSP Bunga Tanjung.Tingkat Perputaran Kas (X2) berpengaruh secara positif dan signifikan terhadap profitabilitas KSP Bunga Tanjung. Sedangkan Jumlah Kredit Bermasalah (X3) berpengaruh secara negatif dan signifikan terhadap profitabilitas di KSP Bunga Tanjung.
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.
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

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

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

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

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

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

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.
ANALISIS PENGENDALIAN INTERN PENERIMAAN DAN PENGELUARAN KAS PADA BMT SEKAR WANGI ABADI SIMBARWARINGIN LAMPUNG TENGAH Rendy Kurniawan; Yulita Zanaria; Jawoto Nusantoro
Oikonomia Vol 1 No 1 (2023): March
Publisher : Edu Partner Indonesia

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

Abstract

Penelitian ini bertujuan untuk mengetahui apakah pengendalian internal pada sistemakuntansi penerimaan dan pengeluaran kas pada BMT Sekar Wangi Abadi sudah sesuaidengan komponen pengendalian internal menurut The Committee Of Sponsoring ComissiOrganization (COSO). Jenis penelitian ini adalah studi kasus pada BMT Sekar Wangi AbadTeknik pengumpulan data yang digunakan adalah teknik wawancara, observasi langsungdan dokumentasi. Teknik analisis data menggunakan analisis deskriptif. Hasil penelitian menunjukan bahwa pengendalian intern penerimaan dan pengeluaran kas yang ada BMT Sekar Wangi Abadi sudah sesuai dengan teori COSO. Fungsi yang terkait dalam systeAkuntansi sudah baik, di setiap bagian sudah memiliki wewenang serta tanggung jawabyang jelas sehingga sistem akuntasi dapat terlaksana sesuai dengan ketentuan yang telahditetapkan.
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