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Pengujian Efektivitas dan Kemudahan Penggunaan Financial Technology Terhadap Kinerja UMKM Angga Kurniawan; Suyanto Suyanto; Rizqy Anisa Nuraini
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 2 (2023)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v26i2.858

Abstract

This study was objected to analyze the influence of Effectiveness, and Ease of Using Financial Technology on the Performance of Micro, Small and Medium Enterprises Study on Go-pay Merchants in Metro City. The population in this study was 65 respondents. The sampling technique in this study was Purposive Sampling Technique. Data analysis in this study used SPSS version 22 through multiple linear tests. The results of this study outcame that effectiveness partially or simultaneously influences the performance of micro, small and medium enterprises in the study of Go-pay Marchants in Metro City. But the ease of using Financial Technology did not significantly influence the performance of Micro, Small and Medium Enterprises
Analisis Modal Kerja dan Pengelolaan Keuangan pada UMKM (Studi Kasus pada UMKM Afza Frozen Food Di Kota Metro) Sekar Kinanti; Suyanto Suyanto; Gustin Padwa Sari
Expensive: Jurnal Akuntansi dan Keuangan Vol 2 No 2 (2023): Mei
Publisher : Universitas Muhammadiyah Metro

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Abstract

This research aims at working capital and financial management in SMEs Afza Frozen Food in Metro City. This type of research is descriptive research with a qualitative approach. The data analysis technique used is using a qualitative descriptive analysis tool that is describing the data that has been obtained from the data collection technique used. The results of the study show that the working capital contained in UMKM Afza Frozen Food always experiences fluctuations that are not so significant. The provision and use of efficient working capital affects the level of profit or profit, this occurs in Afza Frozen Food SMEs, where the higher the working capital used, the higher the operating profit generated. Afza Frozen Food does not manage its finances well, this can be seen from the absence of planning, recording, reporting and financial management processes, resulting in unclear profit/loss result.
Pengaruh Literasi Keuangan Dan Digital Payment Terhadap Perilaku Konsumtif Dengan Pengendalian Diri Sebagai Variabel Pemoderasi Galang Rio Adi Saputra; Suyanto Suyanto; 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 analyze financial literacy and digital payments on consumptive behavior with self-control as a moderating variable in students of the faculty of economics and business, University of Muhammadiyah Metro. The type of research used in this research is quantitative. This study used primary data through questionnaires and the population in this study totaled 1063 students. Then the sampling technique in this study used the slovin formula to determine the number of samples, namely 265 respondents. The results of this study indicate that Financial Literacy has an effect on Consumptive Behavior, Digital Payment has an effect on Consumptive Behavior, and Self-Control moderates Financial Literacy on Consumptive Behavior, and Self-Control does not moderate Digital Payment on Consumptive Behavior in students of the Faculty of Economics and Business Muhammadiyah Metro University.
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.