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

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PENGARUH KREATIVITAS, MODAL USAHA, DIVERSIFIKASI PRODUK DAN KEBIJAKAN PEMERINTAH TERHADAP KEBERLANJUTAN BISNIS UMKM (STUDI PADA UMKM BIDANG PERDAGANGAN DI KELURAHAN IRINGMULYO KOTA METRO) Cika Irlia Azzahra; Suyanto Suyanto; Elmira Febri Darmayanti
Jurnal Akuntansi AKTIVA Vol 2 No 1 (2021): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.897 KB) | DOI: 10.24127/akuntansi.v2i1.903

Abstract

This study aimed to examine the influence of creativity, business capital, product diversification and government policies on business sustainability in the Trade Sector UMKM in Iringmulyo Village, Metro City. The sampling method used was convenience sampling, until a total sample of 86 business actors was obtained. This study used a quantitative approach. The data used are primary data from the results of distributing questionnaires. The data were then processed with IBM Statistics SPSS 24. The results of this study indicated that partially creativity had an effect on business sustainability, business capital had no effect on business sustainability, product diversification had an effect on business sustainability, government policies affected business sustainability as well as simultaneously creativity, capital. business, product diversification and government policies affected business sustainability.Key words: creativity; business Capital; product diversification; government policy; UMKM business continuity
PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA PERUSAHAAN MULTIMART (MM) SIMBAWARINGIN KECAMATAN TRIMURJO KABUPATEN LAMPUNG TENGAH Rama Aditya Ari Setyawan; Nedi Hendri; Suyanto Suyanto
Expensive: Jurnal Akuntansi dan Keuangan Vol 1 No 1 (2022): Januari
Publisher : Universitas Muhammadiyah Metro

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Abstract

Tujuan penelitian ini yaitu: untuk mengetahui pengaruh modal intelektual (human capital (X1), structural capital (X2), dan customer capital (X3)) terhadap kinerja perusahaan Mulimart (MM) Simbawaringin Kecamatan Trimurjo Kabupaten Lampung Tengah. Pada penelitian ini menggunakan pendekatan kuantitatif, dengan populasi dan sampel diambil dari seluruh karyawan Multimart Simbawaringin yakni sebanyak 29 karyawan. Adapun teknik analisa data yang akan dipakai untuk analisis yang digunakan yakni variable independent (HCE, SCE, dan CEE) dan dependent (kinerja perusahaan) yang diuji menggunakan uji asumsi klasik (uji normalitas, uji multikolinearitas, uji heteroskedastisitas, uji autokorelasi), analisis regresi, pengujian hipotesis (pengujian koefisiensi regresi simultan (uji F)). Hasil dari penelitian ini adalah nilai koefisien determinasi yang diperoleh berdasarkan perhitungan statistik menunjukkan nilai 0,162 (16,2%). Nilai ini menjelaskan bahwa perubahan – perubahan dalam variabel dependen, yaitu kinerja keuangan perusahaan pertambangan dan manufaktur, hanya dapat dijelaskan oleh perubahan – perubahan dalam modal intelektual dan ketiga komponennya sebesar 16,2%. Sementara 83,8% lainnya dijelaskan oleh faktor lain yang tidak dibahas dalam penelitian ini. Hasil pengujian yang telah dilakukan dengan teknik analisis regresi berganda secara parsial menunjukkan bahwa: (1) Human capital berpengaruh negatif dan tidak signifikan terhadap kinerja keuangan perusahaan. (2) Structural capital berpengaruh positif dan signifikan terhadap kinerja keuangan perusahaan. (3) Customer capital walaupun menunjukkan arah koefisien positif namun tidak berpengaruh signifikan terhadap kinerja keuangan perusahaan.
Pengaruh Kemudahan, Keamanan, Dan Resiko Terhadap Minat Menggunakan Ceria Digital Pada Anggota KSPPS BMT Assyafi’iyah KC Metro Erica Yuliana Putri; Suyanto Suyanto; Gustin Padwa Sari
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 convenience, security, and risk on members' interest in using the Ceria Digital application. The research is quantitative with an ordinal scale using a questionnaire. Slovin formula sampling probability sampling. The data analysis technique is multiple linear regression, t test, f test, R2 test. The results of the study conclude that convenience has a positive effect on interest in using Ceria Digital. The high level of convenience causes high levels of interest. Security has a positive effect on interest in using Ceria Digital, applications that are increasingly secure generate levels of interest. Risk has a positive influence on interest in using Ceria Digital, each individual's risk management encourages the importance of the benefits obtained.
Analisis Efektivitas Sistem Pemrosesan Sertifikat Tanah (Studi Kasus Pada Kantor Pertanahan Kota Metro) Salsabila Mardhiyah Prasetyawati; Suyanto Suyanto; Yulita Zanaria
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 procedure for processing land certificates at the Metro City Land Office. The type of research used is interactive quantitative research. The data analysis technique used is using triangulation with the source means comparing and checking back the degree of confidence of an information obtained through time and different tools in qualitative methods. The results showed that the Land Certification Services in Metro City Regency had been running well, these qualities included: Direct evidence, namely continuous socialization, with complete and modern equipment, and the results achieved for three years were 10,207 certified plot of land. Reliability, namely carrying out a fast and thorough service process in accordance with established procedures. Responsiveness, namely responding clearly and quickly to complaints from the community regarding land issues. Assurance is the ability and knowledge of good and transparent Larasita officers in terms of costs for certification. Empathy is a good attitude, courtesy and a little attention from officers to the community using Larasita services. The supporting factors include: regulations, organization, income, abilities and skills, and service facilities. Meanwhile, the inhibiting factor is the lack of public awareness to carry out land certification.
Pengaruh Greed, Opportunity Dan Locus Of Control Terhadap Perilaku Kecurangan Akademik Mahasiswa Akuntansi (Studi Empirispada Mahasiswa S1 Akuntansi Universitas Muhammadiyah Metro) Ade Diana Wati; Suyanto Suyanto; Sri Retnaning Rahayu
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: (1) the influence of greed on the academic cheating behaviour of accounting students, (2 the influence of opportunity on the academic cheating behaviour of accounting students, and (3) the influence of Locus of Control on the academic cheating behaviour of accounting students, (4) the influence of Greed, Opportunity, and Locus of Control together on the academic cheating behaviour of accounting students. A questionnaire sampling of 118 samples with research data collection techniques was carried out. The research data were obtained using SPSS version 26 software. The data analysis technique used multiple linear regression analysis techniques and hypothesis testing. The results of this study indicate that: (1) Greed affects academic cheating behaviour, (2) Opportunity has an effect on academic cheating behaviour, (3) Locus of Control has no effect on academic cheating behaviour, (4) Greed, Opportunity, and Locus of Control jointly affect the academic cheating behaviour of accounting students at Muhammadiyah Metro University.
ANALISIS RISIKO OPERASIONAL PADA PT BANK PERKREDITAN RAKYAT TATAARTA SWADAYA KOTAGAJAH LAMPUNG TENGAH Wahyudi Wahyudi; Suyanto Suyanto; Dimas Bagus Editya
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.v3i2.3035

Abstract

Penelitian ini bertujuan Untuk mengetahui Manajemen Risiko Operasional Pada PT Bank Perkreditan Rakyat Tataarta Swadaya Kotagajah Lampung Tengah. Data diperoleh dari hasil wawancara, observasi, dan dokumentasi. Analisa data penelitian ini dilakukan dengan menggunakan analisis deskriptif kualitatif. Hasil penelitian ini menunjukkan bahwa Manajemen risiko operasional BPR Tataarta Swadaya sudah menerapkan manajemen risiko sesuai dengan peraturan POJK No.23/POJK/2018. tentang penerapan manajemen risiko bagi Bank Pembiayaan Rakyat, dalam penerapan manajemen risiko secara otentik, ditanggungjawabi oleh pengawasan aktif direksi dan Dewan Komisaris. Risiko-risiko yang terjadi pada saat proses penginputan data oleh karyawan yaitu: Pemrosesan dan penyelesaian seluruh transaksi secara efisien, tidak akurat dan tepat waktu, Karyawan susah untuk menindak lanjuti dalam memproses pengajuan pinjaman nasabah
Pengaruh Struktur Good Corporate Governance Dan Kompensasi Bonus Terhadap Manajamen Laba Santika Wandani; Suyanto Suyanto; Gustin Padwa Sari
Expensive: Jurnal Akuntansi dan Keuangan Vol 1 No 3 (2022): September
Publisher : Universitas Muhammadiyah Metro

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Abstract

Agency theory states that if the principal (owner) and agent (manager) have different interests, a conflict is called agency conflict. This condition occurs because there is an imbalance in the control of information known as information asymmetry between management and other parties who do not have access to the company. This study aims to determine the effect of Good Corporate Governance 1; and Compensation Bonus 2; Against Earnings Management 3; in Non-Financial Companies listed on the Indonesia Stock Exchange (IDX). The type of research used in this research is quantitative. This study uses a purposive sampling technique in order to obtain 35 non-financial companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The data analysis method used is panel data regression analysis. The results of this study indicate that managerial ownership, independent commissioners and bonus compensation have no effect on earnings management. While the size of the company and the audit committee affect earnings management.
Analisis Kinerja Instansi Pemerintah Daerah Dengan Pendekatan Balanced Scorecard Ardian Rido Dwi Rahmanda; Suyanto Suyanto; Elmira Febri Darmayanti
Expensive: Jurnal Akuntansi dan Keuangan Vol 1 No 3 (2022): September
Publisher : Universitas Muhammadiyah Metro

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Abstract

This study aims to measure the performance of the Metro City Health Office, Lampung using the Balanced Scorecard approach. Performance measurement is carried out based on four perspectives of the Balanced Scorecard, namely financial perspective, customer perspective, internal business process perspective, and growth and learning perspective. This type of research is quantitative qualitative research (mix methods) using case studies at the Metro City Health Office, Lampung. Sources of data used are primary and secondary data sources. Collecting data using the method of documentation, questionnaires, and interviews. Respondents came from community service users and employees of the Metro City Health Service, Lampung. The sampling technique used was purposive sampling and convenience sampling. The financial perspective is measured using a value for money approach. The results of this study indicate that the performance of the Metro City Health Office, Lampung seen from the perspective of customers, finance, internal business processes, and growth and learning, overall has good performance quality.
Pengaruh Locus Of Control, Love Of Money, Dan Tingkat Pengetahuan Akuntansi Terhadap Persepsi Etis Mahasiswa Akuntansi Mengenai Creative Accounting Nur Ulya Fajri; Yulita Zanaria; suyanto suyanto
Expensive: Jurnal Akuntansi dan Keuangan Vol 2 No 1 (2023): Januari
Publisher : Universitas Muhammadiyah Metro

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Abstract

This study aims to determine the effect of Locus of Control, Love of Money, and Accounting Knowledge Level on Accounting Students' Ethical Perceptions of Creative Accounting and the influence of Locus of Control, Love of Money, and Accounting Knowledge Levels jointly on Accounting Students' Ethical Perceptions of Creative Accounting. Sampling of 118 with research data collection techniques was carried out through a questionnaire. The research data was processed using SPSS version 26. The data analysis technique used multiple linear regression analysis and hypothesis testing. The results of this study indicate that: (1) Locus of Control influences Accounting Students' Ethical Perceptions about Creative Accounting, (2) Love of Money influences Accounting Students' Ethical Perceptions about Creative Accounting, (3) Accounting Knowledge Level influences Accounting Students' Ethical Perceptions regarding Creative Accounting, and Locus of Control, Love of Money, and Level of Accounting Knowledge simultaneously influence the Ethical Perceptions of Accounting Students regarding Creative Accounting.
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.
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