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Published By Muhammadiyah Metro University

2722-0273, 2722-0281

2020 ◽  
Vol 1 (2) ◽  
pp. 162-168
Author(s):  
Alvan Pranata Saputra ◽  
Suyanto Suyanto ◽  
Ardiansyah Japlani

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.


2020 ◽  
Vol 1 (2) ◽  
pp. 136-142
Author(s):  
Nawang Intang Sari ◽  
Nedi Hendri ◽  
Sri Retnaning Rahayu

Penelitian tujuan mengetahui sistem penerimaan dan pengeluaran kas pada RSU Muhammadiyah Metro. (1) SistemInformasi Manajemen (SIM), yang terjadi di RSU Muhammadiyah Metro. Desain penelitian yang digunakan penelitidalam penelitian ini menggunakan pendekatan kualitatif. Objek penelitian ini adalah Objek dalam penelitian ini adalahpenerimaan dan pengeluaran kas, dan sistem SIM RS, dalam penelitian tersebut penulis ditempatkan di bagiankeuangan. Teknik pengambilan sampel yang digunakan adalah dokumentasi. Penelitian ini menggunakan pendekatankualitatif. Hasil penelitian menunjukkan penerimaan dan pengeluaran kas, dan sistem SIMRS kurang efektif untukdigunakan.


2020 ◽  
Vol 1 (2) ◽  
pp. 191-209
Author(s):  
Elis Istanti ◽  
Jawoto Nusantoro ◽  
Gustin Padwa Sari

This study aims to examine and analyze the influence of accounting understanding level, cost perceptions ofintentions to take Chartered Accountant (CA) professional certification with motivation as a moderatingvariable. This study uses a quantitative method of associative and verification approaches. The object of thisresearch is the S1 Accounting Study Program students at Muhammadiyah University of Metro. The studypopulation was 406 students. The sampling technique used is purposive sampling, so as to obtain a sample of102 students. Data analysis techniques in this study used descriptive statistics, classic assumption tests,moderated regression analysis, hypothesis testing and coefficient of determination tests. Data were analyzedusing SPSS version 20. The results of this study indicate that: 1) The accounting understanding level did notsignificantly influence the intention to take Chartered Accountant (CA) professional certification, 2) Perceptionof cost had a significant effect on the intention to take Chartered Accountant (CA) profession certification, 3) Motivation was able to moderate the relationship between the level of accounting understanding of intention to take Chartered Accountant (CA) professional certification, 4) Motivation was able to moderate the relationshipof perceived cost to intention to take Chartered Accountant (CA) profession certification.  


2020 ◽  
Vol 1 (2) ◽  
pp. 229-244
Author(s):  
Resalia Indrianti ◽  
Suyanto Suyanto ◽  
Sri Retnaning Rahayu

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.


2020 ◽  
Vol 1 (2) ◽  
pp. 152-161
Author(s):  
Herni Kurniawati ◽  
Nedi Hendri ◽  
Elmira Febri Darmayanti

The purpose of this study was to find out how the role of supervision and credit rescue in minimizing the possibility of default on the completion of working capital loans at PT BPR Eka Bumi Artha Metro. The method in this studyis descriptive qualitative. Data collection techniques used are observation, interview, documentation. Theanalytical tool used is descriptive method. The results of this study indicate that the credit control section hasperformed its role to the maximum extent possible, but the risk of external factors cannot be avoided.Whereas the credit rescue department has carried out its role to the maximum extent possible in returning nonperforming loans by way of negotiating settlement or by selling voluntary collateral assets, thereby reducing therate of increase in NPLs so that credit quality is maintained. This can be seen from the good credit quality in 2013and 2014, namely the NPL is 1% below the maximum limit of 5% in accordance with Bank Indonesia regulations.Furthermore in 2015NPL increased by 5% from the previous year, which is 9% which means that it is above 4%of the maximum credit limit. And in 2016 and 2017 NPL decreased by 1% from the previous year, which is to 8%,which means above 3% the maximum credit limit. The credit supervision and rescue team has sought to reduce therate of increase in NPLs so that credit quality is maintained. This has been provenbecause in 2016 and 2017the quality of NPLs decreased 1% from the previous year which experienced a 5% increase in NPLs.


2020 ◽  
Vol 1 (2) ◽  
pp. 143-151
Author(s):  
Wahyu Nurlaila ◽  
Suyanto Suyanto ◽  
Angga Kurniawan

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.


2020 ◽  
Vol 1 (2) ◽  
pp. 210-228
Author(s):  
Rima Melati ◽  
Suyanto Suyanto ◽  
Gustin Padwa Sari

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.


2020 ◽  
Vol 1 (2) ◽  
pp. 169-190
Author(s):  
Desy Meilasari

This research aims to analyze the effect of provincial Minimum wage (UMP), PDRB, and investment in theindustrial sector of labor absorption on Java island in 2010-2016. Data used is a data panel consisting of datatime series 2010 – 2016 and cross section six provinces namely DKI Jakarta, West Java, Central Java, INYogyakarta, East Java, and Banten. The Anaalisis tool used is a data regression panel i.e. Fixed Effect Model(FEM). The results showed that UMP has a significant effect on the labor absorption of the industrial sector onJava Island in 2010-2016. While the PDRB and investment have a positive and significant effect on the laborabsorption of industrial sectors in Java Island in 2010-2016. Through this research, the government expectsmore cautious and creating a conducive investment climate so that the value of PDRB is increasing.


2020 ◽  
Vol 1 (2) ◽  
pp. 116-135
Author(s):  
Siti Nurul Noviana

This study aims to examine the impact of region minimum wage and infrastructure ratio onIncomeDistribution Gap in Indonesia. This study uses panel data for the period 2011-2017 and consists of 33provinces, except North Kalimantan Province because it is a new province. By using fixed effectpanel data regression analysis, with dependent variable is gini index. While independent variable areregional minimum wage and infrastructure ratio.On the one hand, based on hypothetical test, theresults show that the regional minimum wage and infrastructure ratio have a negative and significanteffect on the income distribution gap in Indonesia. On the other hand, based on the individual effectstest, the large islands such as Sumatera, Java, Kalimantan, Sulawesi, Bali, Maluku, and Papua have apositive effect on the gini ratio. This shows that there is an impact of the infrastructure ratio functionand regional minimum wages in increasing the distribution of income as measured by the gini index.


2020 ◽  
Vol 1 (2) ◽  
pp. 110-115
Author(s):  
Riza Eka Prastiwi ◽  
Jawoto Imantoro ◽  
Ana Septiani

Prastiwi, riza, eka. 2020. Analysis of the use of capital CV alpan tondon CV. The final task. The d3 accountingstudy program, the faculty of economics and business of metro university. An analysis that describes by calculating the ratio of existing ratios in the company using certain formulas. Theresults showed that the level of ratios for three years: (1) Liquidity ratios obtained Current Ratio results of138.2%, 111.7%, Quick Ratio of 130%, 102%. (2) Solvency Ratio results obtained from the Debt to Equity Ratioof 10.28x, 6.27x, Debt to Total Assets Ratio of 1.18x, 1.05x. (3) The financial condition based on the calculationof good ratios and the company's performance has increased every year.


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