Pengaruh Latar Belakang Pendidikan Dan Kecerdasan Intelektual Terhadap Pemahaman Akuntansi Dengan Perilaku Belajar Sebagai Variabel Pemoderasi (Studi Empiris Pada Mahasiswa Program Studi S1 Akuntansi Universitas Muhammadiyah Metro)

This study aims to analyze the effect of educational background 1; and Intellectual Intelligence 2; Towards Understanding Accounting With Learning Behavior 3; As a moderating variable in students of the S1 Accounting Study Program, Muhammadiyah Metro University. The type of research used in this study is quantitative with a descriptive approach, in this study the researcher used primary data through questionnaires and the population in this study amounted to 484 students. The sampling technique in this research used  purposive  sampling by  using  several  respondent criteria  in  order  to  obtain  118 respondents. The results of this study indicate that educational background has a positive and significant effect on accounting understanding, intellectual intelligence has a positive and significant effect on accounting understanding,  The results of this study indicate that educational background and intellectual intelligence have a positive and significant effect on accounting understanding, learning behavior moderates educational background and intellectual intelligence on accounting understanding in undergraduate accounting students at Muhammadiyah Metro University

Analisis Perhitungan Harga Pokok Produksi Dengan Metode Full Costing Dan Penentuan Harga Jual Dengan Pendekatan Cost Plus Pricing Sebagai Upaya Memperoleh Laba Optimal (Studi Kasus Pada Usaha Kripik Pisang Berkah Jaya Kelurahan Yosodadi, Metro Timur)

The purposes of this study are (1), to determine the calculation of the cost of production using the full costing method and determining the selling price using the cost plus pricing approach (2), to determine the calculation of the cost of production and determining the selling price applied by business owners (3), to find out the comparison between the two calculations. The object of the research is the BERKAH JAYA Banana Chips Business, Yosodadi Village, East Metro. The types of data in this study are qualitative and quantitative data, while the data sources used in this study are primary and secondary data. Data collection techniques used are observation, interviews, and literature. The data analysis method is to identify costs, compile data, calculate the cost of goods using the full costing method and selling prices with the cost plus pricing approach, calculate the cost of production and the selling price of the business owner and then make a comparison. The results of this study indicate that the calculation of the cost of production and selling prices with the standard method is higher than the business owner's method, so that the full costing method and the cost plus pricing approach can be used as an effort to obtain optimal profi

ANALISIS PERPUTARAN KAS, DEBT TO EQUITY RATIO, TOTAL ASSET TURNOVER, UKURAN PERUSAHAAN DAN PROFITABILITAS

Penelitian ini merupakan penelitian kualitatif dengan metode deskriptif kuantitatif yang dilakukan pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia. Penelitian ini bertujuan untuk mengetahui analisis perputaran kas, debt to equity ratio, total assets turnover dan ukuran perusahaan dan profitabilitas yang diukur menggunakan Return On Assets (ROA), (1). Menganalisa kinerja keuangan dan rata rata di setiap subsektor perusahaan (2) Populasi dalam penelitian ini adalah Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di BEI yang berjumlah 78 perusahaan. Teknik sampel yang dilakukan dalam penelitian ini adalah purposive sampling. Sampel yang digunakan dalam penelitian ini sebanyak 26 perusahaan yang telah memenuhi kriteria.Data yang digunakan adalah laporan keuangan tahunan periode 2017-2019. Hasil penelitian menunjukkan bahwa perputaran kas perusahaan mengalami peningkatan, terbukti ROA nya mengalami peningkatan DER, TATO dan ukuran perusahaan mengalami peningkatan dan juga profitabilitas stabil. Dan perusahaan yang terbaik yaitu Perusahaan subsektor pulp dan kertas

PENGARUH TINGKAT PEMAHAMAN AKUNTANSI, PERSEPSI BIAYA TERHADAP NIAT UNTUK MENGAMBIL SERTIFIKASI PROFESI CHARTERED ACCOUNTANT (CA) DENGAN MOTIVASI SEBAGAI VARIABEL MODERASI

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. &nbsp

Pengaruh Struktur Good Corporate Governance Dan Kompensasi Bonus Terhadap Manajamen Laba

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

Asistensi Relawan Pajak Di Masa Pandemi Covid’19

ABSTRAK Pada Tahun 2021 Tax Center Univeristas Muhamamdiyah Metro dipercaya oleh Direktorat Jendral Pajak Kantor Wilayah Bengkulu dan Lampung untuk melakukan program “Pelayanan Pendampingan Pelaporan Pajak bagi Wajib Pajak Orang Pribadi kepada Masyarakat Luas”. Keterlibatan pengabdi dalam pelayanan tersebut memotivasi untuk mengetahui lebih lanjut bagaimana Asistensi para Relawan Pajak dan Wajib Pajak Orang Pribadi atas program yang dibuat yang juga menjadi tujuan dari pengabdian ini. Pengabdian ini terdiri dari 20 mahasiswa sebagai Relawan Pajak  dan Civitas Akademika Universitas Muhammadiyah Metro yang mendapatkan layanan tersebut. Target yang dicapai melalui kegiatan Program Relawan Pajak Metro melalui Pendampingan Pelaporan SPT Tahunan selama 2 bulan mewujudkan Civitas Akademika dan masyarakat Kota Metro menjadi Wajib Pajak yang patuh dan taat pada peraturan perpajakan dengan melaporkan SPT Tahunan dan mempertanggungjawabkan kewajiban perpajakannya. Pengabdian ini terkait Asistensi Relawan Pajak dalam Pelaporan SPT Tahunan dalam rangka meningkatkan kontribusi Universitas dalam meningkatkan pertumbuhan ekonomi masyarakat dari bidang perpajakan masih sangat jarang, sehingga pengabdian ini menjadi yang pertama dilakukan dan dapat dijadikan sebagai literasi utama untuk penelitian serupa berkaitan dengan kontribusi Universitas bagi masyarakat luas dari sisi perpajakan. Kata Kunci: Relawan Pajak, Lapor SPT Tahunan, Wajib Pajak, Tax Center                        ABSTRACT  In 2021 the Tax Center of the Muhamamdiyah University of Metro was trusted by the Directorate General of Taxes for the Bengkulu and Lampung Regional Offices to carry out the "Tax Reporting Assistance Service for Individual Taxpayers to the wider Community".The involvement of servants in these services motivates them to find out more about the Assistance of Tax Volunteers and Individual Taxpayers for the program that is made which is also the goal of this service. This service consists of 20 students as Tax Volunteers and the Academic Community of Muhammadiyah Metro University who receive these services. The target achieved through the Tax Volunteer Program activities through Assistance in Reporting Annual SPT for 2 months is to realize the Academic Community and the people of Metro City to become taxpayers who are obedient and obedient to tax regulations by reporting Annual SPT and accounting for their tax obligations. This service related to Tax Volunteer Assistance in Annual SPT Reporting in order to increase the contribution of Universities in encouraging community economic growth in terms of taxation is still very rare, so this service is the first to be done and can be used as the main literacy for similar research related to the University's contribution to society from a tax point of view.Keywords: Tax Volunteers, Annual SPT Report, Taxpayer, Tax Cente

KEMAMPUAN PENGENALAN DASAR-DASAR KOMPUTER SEBAGAI STRATEGI ADAPTASI PENDIDIKAN DI KOTA JAYAPURA PROPINSI PAPUA

The training program on the introduction of computer basics was aimed at several students around the Polda-Bhayangkara Housing, Waena Kampung, Buper Kampung, Heram District, Jayapura City, Papua Province. The training activity on the intro-duction of basic computer was directed at students in this region because most of them came from outside the City of Jayapura. With the origin and quality of previous school settings that were not as advanced as the quality of education in Jayapura City. The training on the introduction of basic computer was carried out for eight meetings with a total meeting time of three hours per meeting. The students who attended this meeting were as many as ten trainees. The training participants are given a material guide to the introduction of word computer basics. Furthermore, the training participants practiced the teaching materials in the eight meetings. Because of the training on the introduction of computer basics, some trainees have gained simple and practical insights and skills for the introduction of computer basics. Simple and practical insights and skills in the introduction of the basics of computers include the benefits of using the word application in the execution of tasks in their school and campus, the skills to activate and deactivate computers or laptops, the introduction of function fingers in typing, the introduction of functions and menus in word facilities, the skills to type a number of words and sentences, skills to correct sentences that have been typed, as well as the storage skills of typing results in certain sections or folders. Through the training on the introduction of computer basics, participants get technical skills that are in accordance with the adaptation process in their education level. With these skills the participants have at least been able to do simple script writing for activities and reporting assignments in their school and campus. Keywords: Adaptation, basic computer training, student

FAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS MANAGEMENT DISEPUTAR RIGHT ISSUE DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI

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

Analisis Modal Kerja dan Pengelolaan Keuangan pada UMKM (Studi Kasus pada UMKM Afza Frozen Food Di Kota Metro)

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