cover
Contact Name
Muhammad Ridho Al Amin
Contact Email
muhridhoalamin@yahoo.com
Phone
+6285647770743
Journal Mail Official
jurnalaktiva2@gmail.com
Editorial Address
Jl. Ki Hajar Dewantara No. 116 Iringmulyo, Metro Timur, Kota Metro, Lampung 34111.
Location
Kota metro,
Lampung
INDONESIA
Jurnal Akuntansi AKTIVA
ISSN : 27220281     EISSN : 27220273     DOI : https://doi.org/10.24127
Core Subject : Economy,
AKTIVA: Jurnal Akuntansi is a journal that aims to publish articles dedicated to the scientific development of Accounting Studies. Articles can be a result of conceptual thinking, ideas, innovation, creativity, best practices, book reviews and the research that has been done. As for the study of other disciplines that examine topics related to Accounting and Finance such as: Theory and practice of Accounting, Financial Reporting, Taxation, Auditing, Accounting Information System, Financial Institutions etc. As well as the study of accounting studes relevant accounting and finance.
Articles 64 Documents
FAKTOR-FAKTOR YANG MEMPENGARUHl MAHASlSWA AKUNTANSl TERHADAP PEMlLlHAN KARIR (Studi Empiris pada Mahasiswa Akuntansi Universitas Muhammadiyah Metro) M Aryant Wahyu Pratama; Jawoto Nusantoro; Ana Septiani
Jurnal Akuntansi AKTIVA Vol 2 No 2 (2021): OKTOBER
Publisher : Universitas Muhammadiyah Metro

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Abstract

This study aims to examine the factors that influence accounting students on career choices. The population in this study were undergraduate accounting students who are currently or have completed their thesis final assignments with a population of 74 students. This study uses a quantitative approach. The data used in this study are primary data obtained directly from research subjects in the form of a questionnaire with a Likert scale data measurement tool. The data analysis technique used is multiple linear regression and was performed with the help of IBM SPSS Version 25.0. The results showed that all factors that influence student career choices, namely work environment, professional training, social values, personality, job intrinsic values, job market considerations and professional recognition have a significant effect on student career choices.
PENGARUH PERSEPSI TEKNOLOGI INFORMASI DAN FITUR LAYANAN TERHADAP MINAT NASABAH MENGGUNAKAN INTERNET BANKING (STUDI KASUS PADA NASABAH BANK BRI) Intan Sri Asti; Suyanto Suyanto; Angga Kurniawan
Jurnal Akuntansi AKTIVA Vol 2 No 2 (2021): OKTOBER
Publisher : Universitas Muhammadiyah Metro

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Abstract

This study aims to explain the effect of perceptions of information technology and service features on customers' interest in using internet banking. Samples taken are 96 customers of BRI bank as respondents who have used internet banking at least once. This research is quantitative in nature. The method used in sampling is nonprobability sampling and the method used is purposive sampling. Meanwhile, the analysis technique used is multiple linear regression with the help of the SPSS version 25 program. Based on the research that has been done, it is found that perceptions of information technology and service features affect customer interest in using internet banking. Keywords: Perceptions of information technology, service features, and customer interest in using internet banking
ANALISIS POTENSI KECURANGAN (FRAUD) PENGELOLAAN DANA DESA DI DESA RUKTI SEDYO KECAMATAN RAMAN UTARA KABUPAATEN LAMPUNG TIMUR Wahyudi Jaya Kusuma; Suyanto Suyanto; Nedi Hendri
Jurnal Akuntansi AKTIVA Vol 2 No 1 (2021): APRIL
Publisher : Universitas Muhammadiyah Metro

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Abstract

The purpose of this study was to identify the potential for fraud in village management. This study uses an approach approach and the type of data used is primary data obtained directly by using interview techniques to the Technical Officer of Village Financial Management (PTPKD) Rukti Sedyo Village, North Raman District, East Lampung Regency. The results of the study indicate that in the financial management of Rukti Sedyo Village there are potential vulnerabilities, including: an act of doing something, disciplinary behavior, feeling that it does not harm others and considers mistakes as a natural thing. Lack of training and supervision of the village fund management process can lead to a deviation that can be detrimental, training is carried out to improve the ability of village officials in managing village funds, this is very necessary to create a good management of village funds and in accordance with the rules that have been set.
PENGARUH PENDIDIKAN DAN PELATIHAN, KEMAMPUAN TEKNIK PERSONAL DAN KETERLIBATAN PEMAKAI TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI (Studi Kasus Di Universitas Muhammadiyah Metro) Siska Nurhidayah; Yulita Zanaria; Suyanto Suyanto
Jurnal Akuntansi AKTIVA Vol 2 No 2 (2021): OKTOBER
Publisher : Universitas Muhammadiyah Metro

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Abstract

This study aims to determine the effect of education and training, personal technical skills and user involvement on the performance of the accounting information system for users of SIMAKU (financial management information system) Universitas Muhammadiyah Metro. The population in this study is SIMAKU users of every unit of Muhammadiyah Metro University with a total population of 41 users. The sampling method used in this research is total sampling (census). This study uses a quantitative approach method. The data used in this study is primary data obtained directly from research subjects in the form of a questionnaire (questionnaire) with a data measurement tool in the form of a Likert scale. The results of this study indicate that user involvement has a significant effect on the performance of accounting information systems. Meanwhile, education and training, personal technical skills have no significant effect on the performance of accounting information systems. Simultaneously education and training, personal technical skills, and user involvement have a significant effect on the performance of accounting information systems.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, GOOD GOVERNANCE DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KOTA METRO) Alya Citra Utomo; Suyanto Suyanto; Kuncoro Budi Riyanto
Jurnal Akuntansi AKTIVA Vol 2 No 2 (2021): OKTOBER
Publisher : Universitas Muhammadiyah Metro

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Abstract

This study aims to determine the effect of the application of government accounting standards, good governance and human resource competence on the quality of financial reports at the Regional Financial and Asset Management Agency of Metro City. Data obtained from observations, documentation and questionnaires. The analysis technique used is data requirements analysis, and hypothesis analysis. The results of this study indicate that Human Resource Competence, Implementation of Government Accounting Standards, Good Governance affect the Quality of Metro City Government Financial Reports. Keywords: Government Accounting Standards, Good Governance, Human Resources Competence, Financial Reporting Quality.
PENGARUH AKUNTABILITAS, TRANSPARANSI DAN PARTISIPASI MASYARAKAT TERHADAP EFEKTIVITAS PENGELOLAAN ALOKASI DANA DESA DI DESA PURWOREJO KECAMATAN KOTA GAJAH KABUPATEN LAMPUNG TENGAH Ridwan Indra Hermawan; Yulita Zanaria; Nedi Hendri
Jurnal Akuntansi AKTIVA Vol 2 No 2 (2021): OKTOBER
Publisher : Universitas Muhammadiyah Metro

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Abstract

This study aimed to determine the effect of accountability, transparency, and community participation on the effectiveness of managing the allocation of funds in Purworejo village, Kotagajah Sub-district, Lampung Tengah district. Data were obtained from the results of written data and questionnaires to 97 respondents who were taken using the formula from Slovin. The data analysis of this research was carried out using analysis of instrument testing, classical assumptions and hypotheses. The results of this study indicated that the variables of accountability, transparency and community participation in the management of village funds had a positive and significant effect on the effectiveness of the management of village fund allocations in Purworejo Village, Kotagajah Sub-district, Central Lampung district.
PERAN ACTIVITY BASED MANAGEMENT DALAM MENINGKATKAN EFISIENSI PADA MOOVBY INDONESIA Nofa Sri Lestari; Suyanto Suyanto; Angga Kurniawan
Jurnal Akuntansi AKTIVA Vol 2 No 2 (2021): OKTOBER
Publisher : Universitas Muhammadiyah Metro

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Abstract

This study aims to help managing the activities of the company in increasing efficiency. To find out whether the company still has non-value-added activities by using the activity-based management method to reduce the waste that occurs. Cost efficiency is an important strategy for companies in maintaining their business. This research is qualitative in nature with the type of case study research on the vehicle rental service company Moovby Indonesia. From the analysis carried out, there are four non-value-added activities at Moovby Indonesia, namely pickup and delivery of late vehicles, vehicle damage, installation of GPS-tracker and bank admin fees.
ANALISIS STRATEGI HOME INDUSTRI PENGRAJIN KAIN TAPIS DALAM MENINGKATKAN KESEJAHTERAAN EKONOMI KELUARGA DI KELURAHAN KOMERING PUTIH LAMPUNG TENGAH Tati Santia; Nedi Hendri; Ana Septiani
Jurnal Akuntansi AKTIVA Vol 2 No 2 (2021): OKTOBER
Publisher : Universitas Muhammadiyah Metro

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Abstract

This study aims to determine the Analysis of Home Industry Strategies for Tapis Fabric Craftsmen in Improving Family Economic Welfare in Komering Putih Village, Central Lampung. This study uses qualitative research. Data obtained from the results of interviews and documentation observations. The technique used is data analysis in three steps, namely, data collection, data reduction, and data presentation. The results of this study indicate that the strategy in the home industry of filter cloth craftsmen uses a marketing strategy with sales through offline and online media. The income in the home industry of this filter cloth craftsman continues to increase every month because orders for filter cloth always increase.
PENGARUH LITERASI KEUANGAN TERHADAP MINAT BERINVESTASI DI PASAR MODAL DENGAN PERKEMBANGAN TEKNOLOGI DIGITAL SEBAGAI VARIABEL MODERASI (Studi Empiris Mahasiswa Akuntansi Universitas Muhammadiyah Metro) Rendi Fedias Saputra; Suyanto Suyanto; Ardiansyah Japlani
Jurnal Akuntansi AKTIVA Vol 2 No 2 (2021): OKTOBER
Publisher : Universitas Muhammadiyah Metro

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Abstract

This study aims to examine the effect of financial literacy on investment interest in the capital market with the development of digital technology as a moderating variable. This research uses a quantitative approach. This research used a quantitative approach. The population of this study was 292 students of Accounting Faculty of Economics and Business. The sampling technique was the purposive sampling method using certain criteria so as to obtain a sample of 113 respondents. Data analysis in this study used the SPSS (Statistical Packge Social Sciences) version 21 program with MRA (Moderated Regression Analysis) interaction testing. The results of this study indicated that financial literacy affects interest in investing in the capital market with the development of digital technology moderating the relationship between financial literacy and interest in investing in the capital market. Keywords: Financial Literacy, Interest in Investing, Digital Technology Development, Capital Market
ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN TERHADAP PENGELOLAAN LIMBAH SEBAGAI SALAH SATU BENTUK PERTANGGUNGJAWABAN SOSIAL (Studi Kasus Pabrik Singkong Di Dusun VI Kelurahan Sidodadi Kecamatan Pekalongan Kabupaten Lampung Timur) Agnes Nova Liana; Nedi Hendri; Elmira Febri Darmayanti
Jurnal Akuntansi AKTIVA Vol 2 No 2 (2021): OKTOBER
Publisher : Universitas Muhammadiyah Metro

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Abstract

This study aims to determine whether the cassava factory in Hamlet VI, Sidodadi Village, Pekalongan District, East Lampung Regency has implemented an environmental accounting system as a social responsibility to the community, especially in waste and environmental management. The research design used in this study is a qualitative research. The data analysis technique used in this research is comparative descriptive. The results of this study stated that the cassava parch of Dusun VI, Sidodadi Sub-district, Pekalongan District, East Lampung Regency was in accordance with PSAK Paragraphs 82 and 94, correctly acknowledged the postal costs of waste treatment and the measurement of waste processing costs was in accordance with PSAK Paragraphs 99 and 101. In presenting costs waste treatment is in accordance with PSAK Number 1 Paragraph 10, clearly presenting the cost of waste treatment in production costs presented in the factory profit and loss statement. The cassava factory has disclosed accounting policies related to waste treatment costs in the factory's statement of financial position.