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All Journal Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi AKTIVA Expensive: Jurnal Akuntansi dan Keuangan

Suyanto Suyanto

Universitas Muhammadiyah Metro

Author-ID : 4197182

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 24 Documents Claim Missing Document

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PENGARUH TEKNOLOGI INFORMASI BERBASIS E-COMMERCE TERHADAP MINAT MAHASISWA DALAM BERBELANJA ONLINE Indra Dwi Pramono; Suyanto Suyanto; Elmira Febri Darmayanti
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.v3i1.2040

Penelitian ini bertujuan Untuk mengetahui Pengaruh Teknologi Informasi Berbasis E- Commerce Terhadap Minat Mahasiswa Dalam Berbelanja Online Pada Mahasiswa Program Studi Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Muhammdiyah Metro. Jenis penelitian ini adalah penelitian kuantitatif dengan data yang digunakan adalah data lapangan (field research). Pengumpulan data diperoleh dari hasil kuisioner kepada 100 mahasiswa program Studi Akuntansi yang diambil menggunakan rumus dari slovin. Analisa data penelitian dilakukan dengan menggunakan analisis data kuantitatif dengan pengujian persyaratan instrumen, Persyaratan analisis dan hipotesis. Hasil penelitian menunjukkan bahwa Variabel Persepsi Kemudahan Pengguna berpengaruh positif dan signifikan terhadap Minat Berbelanja Online. Sedangkan variabel Persepsi Kegunaan berpengaruh signifikan terhadap Minat Berbelanja Online.

IMPLEMENTASI PELAPORAN KEUANGAN MENURUT PSAK 109 PADA LEMBAGA AMIL ZAKAT, INFAQ, DAN SHADAQAH MUHAMMADIYAH Suryani Suryani; Suyanto Suyanto; Ana Septiani
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.v3i1.2048

Islam mempunyai lembaga pemberdayaan umat salah satunya yaitu zakat. Dengan adanya zakat masyarakat dapat menyalurkan sebagian hartanya untuk diberikan kepada yang berhak menerimanya. Namun di Indonesia untuk saat ini belum sepenuhnya mampu mengoptimalkan potensi zakat bagi kesejahteraan umat karna kuranganya kepercayaan antara muzzaki terhadap organisasi pengelolaan zakat. Maka dari itu lembaga zakat, infaq, dan shadaqah perlu mempunyai laporan keuangan yang sesuai dengan SAK yang berlaku. Penelitian ini bertujuan untuk mengetahui pelaporan keuangan dan implementasi PSAK 109 pada Lazismu Kota Metro. Penelitian ini menggunakan pendekatan kualitatif dengan pendekatan analisis deskriptif. Sumber data yang digunakan diperoleh dari data sekunder dan data primer sedangakan untuk tehnik pengumpulan data menggunakan wawancara, dokumentasi, dan observasi. Hasil penelitian ini bahwa Lazismu Kota Metro dalam pelaporan keuangan dan implementasi PSAK 109 sudah sesuai dengan PSAK 109 yang berlaku

PENGARUH VOLUME PERDAGANGAN DAN SIMPLE MOVING AVERAGE TERHADAP HARGA SAHAM Gama Paksi Baskara; Suyanto Suyanto; Sri Retnaning Rahayu
Jurnal Akuntansi AKTIVA Vol 1 No 1 (2020): APRIL
Publisher : Universitas Muhammadiyah Metro

Trading volume is a sheet of company shares traded on a particular transaction and has beenagreed between the seller and the buyer, Simple Moving Average is a method that studies themovement of the previous stock price based on the number of certain days in order to predict thestock price that will occur to the next.The objective of the study is to find out how much influenceTrade Volume and Simple Moving Average on Stock Prices is and what are the most dominantaspects in influencing Stock Prices. The type of the research uses a quantitative approach, namely anapproach in which the data are in the form of numbers or qualitative data that have been used asnumbers. The technique of collecting data uses documentation. The analytical tool used is multiplelinear regression tests including T Test, F Test and Coefisein R² Determination processed usingEviews. The results of the study show that partially the trading volume variable does not have asignificant effect on Stock Prices and the Simple Moving Average variable shows a positive andsignificant effect on stock prices while the results of the research simultaneously show that theTrading Volume and Simple Moving Average variables simultaneously affect the Stock Price .

ANALISIS AKUNTABILITAS PENGELOLAAN KEUANGAN DESA Bambang T Tri Saputra; Suyanto Suyanto; Karnila Ali
Jurnal Akuntansi AKTIVA Vol 1 No 1 (2020): APRIL
Publisher : Universitas Muhammadiyah Metro

Tujuan dari penelitian ini adalah untuk mengetahui akuntabilitas pengelolaan keuangan desadi desa Kahuripan Jaya Kecamatan Banjar Baru Kabupaten Tulang Bawang Provinsi Lampung Tahun2018 berdasarkan indikatior-indikator pengelolaan keuangan desa.Penelitian ini menggunakan metodekualitatif dengan pendekatan deskriptif. Teknik pengumpulan data menggunakan wawancara padaDesa Kahuripan Jaya dengan 2 informan, yaitu informan internal yang terdiri dari (Kepala Desa,Seketaris Desa Dan Bendahara Desa Kahuripan Jaya) dan informan eksternal yang terdiri dari (TokohMasyarakat Desa Kahuripan Jaya) dan dokumentasi. Alat analisis yang digunakan adalah reduksidata, penyajian data dan penarikan kesimpulan.Berdasarkan hasil penelitian, bahwa pengelolaankeuangan desa pada Desa Kahuripan Jaya pada tahun 2018 sudah transparansi, akuntabel danpartisipatif. Pada tahap perencanaan sampai dengan pertanggungjawaban dalam pengelolaankeuangan desa sudah transparan kepada masyarakat Desa Kahuripan Jaya.

ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PERSEDIAAN BARANG DI TOKO MP ONE STATIONARY 16C METRO BARAT Wahyu Nurlaila; Suyanto Suyanto; Angga Kurniawan
Jurnal Akuntansi AKTIVA Vol 1 No 2 (2020): OKTOBER
Publisher : Universitas Muhammadiyah Metro

Wahyu, Nur, Laila 2020. “Application of Inventory Accounting Information System Goods in the MP OneStationary 16C Metro Barat (Case Study of 2017 FEB UM Metro Accounting Diploma Students) ". Faculty ofEconomics and Business, University of Muhammadiyah Metro. Advisors (1) Suyanto, S.E., M.Si.Akt.CA.,ACPA., CRA. Advisors (2) Angga Kurniawan, S.E., M.Si. In business activities in this globalization era, the development of information technology isindispensable to expand business networks and to facilitate internal corporate decision-making. The level ofcompetition which is quite tight makes business actors more use of accounting information systems to managetheir business activities properly. This type of research is qualitative, namely research procedures that produce descriptive data in theform of words from the phenomena found in the field observed by the researcher. This study aims to determinethe application of accounting information systems in the MP One Stationary 16C Metro Barat. The results obtained from this study are the accounting information system implemented in the MP OneStationary Store along with the components that support the application of the Inventory Accounting Information System in the MP One Stationary Store.

SISTEM AKUNTANSI PEMBELIAN PERSEDIAAN (KAYU ACASIA MANGIUM) PADA CV. ALPAN TONDON PERKASA Alvan Pranata Saputra; Suyanto Suyanto; Ardiansyah Japlani
Jurnal Akuntansi AKTIVA Vol 1 No 2 (2020): OKTOBER
Publisher : Universitas Muhammadiyah Metro

Alvan, pranata, saputra. Inventory accounting system (acasia mangium wood) on CV. Alpan Tondon Perkasa.The final task. The d3 accounting study program, the faculty of economics and business of metro university. Data collection in this final assignment USES documentation methods and interviews. Data obtained with apainkiller method is then analyzed using qualitative descriptive analysis. A qualitative antective method is amethod not based on quantitative (sum) calculations but rather on the form of statements and descriptions thatwill then be systematically arranged in the final form of duty. From the data analysis and then to compare thetheory and fact that is a descriptive procedure of the press system.

FAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS MANAGEMENT DISEPUTAR RIGHT ISSUE DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI Rima Melati; Suyanto Suyanto; Gustin Padwa Sari
Jurnal Akuntansi AKTIVA Vol 1 No 2 (2020): OKTOBER
Publisher : Universitas Muhammadiyah Metro

This study aims to analyze the factors that influence earnings management around the right issue,namely (1) information asymmetry, (2) capital structure and (3) financial performance. The objects in this studyare companies listed on the Indonesia Stock Exchange in 2016-2018. The population of this research is 666companies. The sample selection technique used is Purposive Sampling so as to obtain a sample of 37companies that commit rights issues between 2016-2018. This study uses a quantitative approach. Data wereanalyzed by using SPSS version 22. The results of this study indicate that: (1) Information asymmetry has noeffect on earnings management around the rights issue. (2) Capital structure has a negative effect on earningsmanagement around the right issue. (3) Financial performance has a positive effect on earnings managementaround the right issue. (4) Audit quality is able to moderate the information asymmetry relationship to earningsmanagement around the rights issue. (5) Audit quality is able to moderate the relationship of capital structure toearnings management around the right issue. (6) Audit quality is able to moderate the relationship betweenfinancial performance and earnings management around the right issue.

REAKSI PASAR MODAL TERHADAP KEMENANGAN IR. H. JOKO WIDODO PADA PEMILIHAN PRESIDEN DI INDONESIA TAHUN 2019 Resalia Indrianti; Suyanto Suyanto; Sri Retnaning Rahayu
Jurnal Akuntansi AKTIVA Vol 1 No 2 (2020): OKTOBER
Publisher : Universitas Muhammadiyah Metro

This research is an event study research that aims to find out how big the reaction of the Indonesian capital marketis to the victory of the Joko Widodo pair in the 2019 Presidential Election with the indicators used in the form ofabnormal returns and trading volume activity on the LQ45 index stock group. This study uses secondary data in theform of daily data. stock prices, daily data on LQ45 index, daily data on trading volume, and daily data on thevolume of shares outstanding during the period of seven days before, one day during, and seven days after the event.The day of the event was May 22, 2019. Sampling used a purposive sampling method. The type of data used isquantitative data. The data collection technique in this research is by means of documentation. Testing thehypothesis using the One-Sample t Test and Paired Sample t-Test. The results showed that there were significantdifferences in the reaction between the average before and after the event. However, there is no significantdifference between the average abnormal returns before the event. Similar to the average abnormal return after theevent, there is a significant difference in the average trading volume before and after the event. There is asignificant difference in the average trading volume before and during the event. There is a significant difference inthe average trading volume after and during the event.

PERLAKUAN AKUNTANSI TERHADAP MAIN PRODUCT DAN BY PRODUCT SERTA PENGARUHNYA TERHADAP LABA PERUSAHAAN (STUDI KASUS PADA PABRIK TAHU DAN TEMPE MUN KOTA MUARADUA SUMATERA SELATAN) Yesi Permata Sari; Suyanto Suyanto; Yulita Zanaria
Jurnal Akuntansi AKTIVA Vol 2 No 1 (2021): APRIL
Publisher : Universitas Muhammadiyah Metro

The study aims to determine the accounting treatment of company profit at the tofu and tempe factories muaradua city, south sumatra. This data pf obtained from interviews and documentation, rrsearch data was carried using qualitative describtif data analysis,namely ricogenition, easurementh and presentation. The result of this data indicate that the tofu and tempe factoties muaradua city south sumatra calculate in main product and by product using market values of reversals. In the metode calculation of market value it can be seen that the production cosh by product sales increase the company profit by Rp.24.273/kg. Therefore,by product sales increase the comlany profit By Rp. 238,551,310.

PENGARUH KEPEMILIKAN SAHAM EKSEKUTIF, CEO EDUCATION DAN PERGANTIAN AUDITOR TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN BUMN (STUDI EMPIRIS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BEI) Irvan Sanjaya; Suyanto Suyanto; Gustin Padwa Sari
Jurnal Akuntansi AKTIVA Vol 2 No 1 (2021): APRIL
Publisher : Universitas Muhammadiyah Metro

This study aimed to examine the factors that influenced the fraudulent financial statements of state-owned companies (BUMN) on the Indonesia Stock Exchange. The factors that influenced the fraudulent financial statements of state-owned companies on the Indonesia Stock Exchange were executive share ownership, CEO education and auditor changes. This study used a quantitative approach. The population in this study were 25 state-owned companies in the Indonesia Stock Exchange. The sampling technique used purposive sampling method with certain criteria in order to obtain a sample of 24 state-owned companies. The data in this study were analyzed using the help of IBM SPSS version 25 by testing multiple linear regression analysis. The results of this study indicated that share ownership partially affected the fraudulent financial statements of BUMN companies. Meanwhile, the results of CEO education and replacement of auditors partially had no effect on fraudulent financial statements of BUMN companies. As well as executive share ownership, CEO education and replacement of auditors simultaneously affected the fraud in the financial statements of BUMN companies.

Co-Authors Ade Diana Wati Ali, Karnila Alvan Pranata Saputra Ana Septiani Andika Dewantara Angga Kurniawan Anisa Ulkaromah Ardian Rido Dwi Rahmanda Ardiansyah Japlani, Ardiansyah Bambang T Tri Saputra Cika Irlia Azzahra Darmayanti, Elmira Febri Dimas Bagus Editya Erica Yuliana Putri Galang Rio Adi Saputra Gama Paksi Baskara Gustin Padwa Sari, Gustin Padwa Indra Dwi Pramono Irvan Sanjaya Jawoto Nusantoro Nedi Hendri Nur Ulya Fajri Rama Aditya Ari Setyawan Resalia Indrianti Rima Melati Rizqy Anisa Nuraini Salsabila Mardhiyah Prasetyawati Santika Wandani Sekar Kinanti Sri Retnaning Rahayu Suryani Suryani Wahyu Nurlaila Wahyudi Wahyudi Yesi Permata Sari Yulita Zanaria, Yulita

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