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LearnMAPWay Certified Independent Study Program di PT Mitra Adiperkasa Tbk Fauzan Daffa Ramadhan; Arwina Karmudiandri; Friska Firnanti
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol 1 No 1 (2022): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar

Independent study LearnMAPWay Certified Independent Study Program is an off-campus learning program organized by the Kampus Merdeka, which aims to provide knowledge related to the retail business world represented by PT Mitra Adiperkasa Tbk as the company that provides the education. The material to be delivered is related to operations, visual merchandising, and merchandising. This independent study program aims to provide students with knowledge about the world of retail business so that students can become entrepreneurs after completing their studies.

Fundamental Factors, Economic Value Added, and Other Factors Determining Stock Return Afifah Noviyanti; Friska Firnanti
Media Bisnis Vol. 14 No. 2 (2022): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v14i1.1409

The purpose of this research is to obtain empirical evidence about the effect of operating cash flow, investing cash flow, financing cash flow, market to book ratio, earnings per share, price earnings ratio, economic value added and market value added on stock return. The population used in this research are non-financial companies listed in Indonesia Stock Exchange from 2018 to 2020. The sample used for this research consists of 143 listed non-financial companies. The sampling technique used purposive sampling method and analyzed using multiple regression method. The result of this research shows market to book ratio has positive effect toward stock return, add the other independent variables such as operating cash flow, investing cash flow, financing cash flow, earnings per share, price earnings ratio, economic value added and market value added have no effect toward stock return.

Finance Account Receivable pada PT Dom Pizza Indonesia Yeni Rahmawati; Karmudiandri, Arwina; Firnanti, Friska; Sutrisno, Paulina
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 2 No. 2 (2023): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/aset.v2i2.2129

The objective of the MBKM program is to increase the competency value of graduates, both in soft skills and hard skills, to obtain the means to implement the knowledge gained from lectures into a real work environment, and to increase knowledge about the scope and work culture of companies, especially companies in the Food and Beverage sector. MBKM participants in the Account Receivable subdivision are given a number of tasks that are repeated daily and weekly, including recapitulating voucher payments from all stores and billing to PT. Sodexo Motivation Solutions Indonesia, makes journal data and imports the data into SAP, makes account data from FEM domino's and reconciles payments for e-wallets, makes Invoices and Reimbursement according to requests, and makes journalism for CIMB NIAGA Bank in SAP. The conclusion of the MBKM program activities is that the activities run quite effectively and efficiently, participants get the opportunity to gain knowledge and experience from routine and non-routine activities as well as from innovation projects that have been completed. Innovation projects that have been made by participants with approval from superiors, these innovation projects will later be continued by the next participant. In addition, MBKM participants also gain knowledge regarding journals related to accounts receivable, payment reconciliation, invoices, expertise in SAP operations and other soft skills that are very useful for the participants' future careers.

The ABCs of Entering Indonesian Market: An International Community Service Program for Thailand’s SMEs Ponziani, Regi Muzio; Danibrata, Aulia; Deitiana, Tita; Susanto, Yulius Kurnia; Firnanti, Friska; Purbasari, Niken; Prasetio, Arton Briyan
International Journal of Community Service & Engagement Vol. 6 No. 2 (2025): International Journal of Community Service & Engagemen
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v6i2.2767

This community service initiative, conducted on October 17, 2024, at Thailand’s East Park Incubator, aimed to equip Thai SMEs (Small and Medium-Sized Enterprises) with strategies to enter the Indonesian market by addressing digitalization, cultural alignment, and regulatory compliance. Engaging 30 Thai SMEs, the program emphasized leveraging Indonesia’s digital ecosystem including platforms like Tokopedia, Shopee, Instagram, and TikTok to reach its young and huge population of over 212 million internet users, while highlighting demographic advantages such as a young workforce, halal product demand, and strategic geographic positioning. Key discussions covered cultural nuances like relationship-building practices, collective decision-making, and business etiquette to foster trust, alongside regulatory frameworks such as PT PMA requirements and tax policies. Participants demonstrated strong interest in Indonesia’s market potential, with plans or strategies to adopt localized digital marketing, partner with Indonesian businesses, and utilize e-commerce logistics. The initiative underscores the importance of academic-industry collaboration in facilitating cross-border SMEs expansion, fostering economic growth, and enhancing Thailand-Indonesia knowledge exchange through tailored market entry strategies.

Motivation and Risk Behind Financial Statement Fraudulence Using Fraud Theory Nico Alexander; Wijaya, Novia; Firnanti, Friska
Jurnal Akuntansi Vol. 29 No. 2 (2025): May 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i2.2926

Financial information is a critical resource for users of financial statements in their decision-making processes. However, errors in decision-making can arise from management's fraudulent activities within these financial statements. Such actions primarily benefit management while adversely affecting other stakeholders. Consequently, this study explores the motivations behind management's engagement in fraudulent practices in financial reporting, utilising established fraud theories, including the triangle, diamond, pentagon, and hexagon models. The research focuses on cyclical and non-cyclical sector companies listed on the Indonesia Stock Exchange from 2020 to 2022, with a sample of 152 companies selected through purposive sampling. Logistic regression analysis is employed to test the hypotheses. The findings indicate that, according to each theoretical framework, the motivations for fraud stem from pressures to sustain the company's financial stability and the opportunities and collusion available to perpetrate such fraud.

RICH HOMETOWN, LESS COMPASSION: DOES HOMETOWN TIES GENERATE CSR? Firnanti, Friska; Rudyanto, Astrid; Adhariani, Desi
Jurnal Akuntansi Multiparadigma Vol 16, No 2 (2025): Jurnal Akuntansi Multiparadigma (Agustus 2025 - Desember 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2025.16.2.17

Abstrak – Kampung Halaman Kaya, Belas Kasihan Berkurang: Apakah Ikatan Kampung Halaman Mendorong CSR?Tujuan Utama - Penelitian ini menyelidiki peran kekayaan daerah asal CEO dan komisaris dalam memoderasi pengaruh keterikatan daerah asal terhadap CSR.Metode – Penelitian ini menggunakan pendekatan regresi data panel efek tetap dan acak. Sampel penelitian ini adalah industri-industri yang sensitif terhadap lingkungan di Indonesia pada tahun 2020 hingga 2022.Temuan Utama – Penelitian ini menemukan bahwa keterikatan daerah asal mempengaruhi kegiatan tanggung jawab sosial secara positif. Dampak yang terjadi melemah seiring meningkatnya kekayaan daerah asal. CEO dan komisioner yang berasal dari kota asal yang kurang sejahtera cenderung menunjukkan komitmen yang lebih kuat terhadap CSR.Implikasi Teori dan Kebijakan – Penelitian ini menunjukkan relevansi teori identitas sosial dalam mendorong CSR. Secara praktis, penelitian ini merekomendasikan perusahaan sebaiknya mempertimbangkan kecocokan kampung halaman CEO dan komisaris serta kondisi sosial ekonominya untuk meningkatkan efektifitas CSR.Kebaruan Penelitian - Penelitian ini memiliki kebaruan pada pemahaman terhadap interaksi koneksi sosial dan konteks sosial ekonomi dalam membentuk CSR. Abstract - Rich Hometown, Less Compassion: Do Hometown Ties Generate CSR?Main Purpose - This study investigates the role of the wealth of CEOs' and commissioners' hometowns in moderating the influence of hometown affiliation on CSR.Methods – This study uses a fixed and random effects panel data regression approach. The sample for this study consists of environmentally sensitive industries in Indonesia from 2020 to 2022.Main Findings - This study finds that hometown attachment has a positive effect on social responsibility activities. The effect weakens as hometown wealth increases. CEOs and commissioners who come from less prosperous hometowns tend to show a stronger commitment to CSR.Theory and Practical Implications - This study demonstrates the relevance of social identity theory in promoting CSR. Practically, this study recommends that companies should consider the compatibility of the hometowns of CEOs and commissioners and their socio-economic conditions to increase the effectiveness of CSR.Novelty - This study is novel in its understanding of the interaction between social connections and socio-economic context in shaping CSR.

LearnMAPWay Certified Independent Study Program di PT Mitra Adiperkasa Tbk Ramadhan, Fauzan Daffa; Karmudiandri, Arwina; Firnanti, Friska
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 1 No. 1 (2022): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/aset.v1i1.1549

Independent study LearnMAPWay Certified Independent Study Program is an off-campus learning program organized by the Kampus Merdeka, which aims to provide knowledge related to the retail business world represented by PT Mitra Adiperkasa Tbk as the company that provides the education. The material to be delivered is related to operations, visual merchandising, and merchandising. This independent study program aims to provide students with knowledge about the world of retail business so that students can become entrepreneurs after completing their studies.

FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM HANNA CHRITIANTO YAP; FRISKA FIRNANTI
Jurnal Bisnis dan Akuntansi Vol. 21 No. 1a-1 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v21i1a-1.706

The purposive of this study is to obtain emperical evidence about the factors that influence stock market returns. The examine factors are: solvency ratio is measured by Debt to Equity Ratio; profitability ratios are measured by Return on Assets, Return on Equity, Earnings per Share, Price Earnings Ratio, and Net Profit Margin; liquidity ratio is measured by Quick Ratio; the measurement of the company's financial performance is measured by Firm Size and Residual Income. Samples in this research are manufacturing companies listed in Indonesia Stock Exchange during 2013-2016. The sample used as many as 44 companies with a total of 176 data. The results show that Return on Asset, Return on Equity, Quick Ratio, Earnings per Share, Net Profit Margin, Residual Income, Firm Size, Price Earnings Ratio, and Debt to Equity Ratio don’t have any influence toward Stock Returns.

The Value Relevance of Green Strategies: Intellectual Capital, Innovation, and Accounting Disclosure Under Board Oversight Friska Firnanti; Nicken Destriana; Verawati Verawati
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 3 (2026): September
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v6.n3.p33-48.2026

Purpose: This study investigates the direct effects of Green Intellectual Capital, Green Innovation, and Green Accounting on Firm Value in the Indonesian manufacturing sector. Moreover, this study examines the moderating role of Board Size based on Agency Theory and Board Size Paradox.Research Methodology: This study uses a quantitative panel data regression approach to analyze 276 observations from 92 publicly listed Indonesian manufacturing firms during 2022-2024, with data processed using Stata software.Results: Green Intellectual Capital positively affects Firm Value, Green Innovation does not significantly affect Firm Value, and Green Accounting negatively affects Firm Value. Board Size negatively moderates the relationship between Green Intellectual Capital and Firm Value and positively moderates the relationship between Green Accounting and Firm Value, but shows no moderating effect on the relationship between Green Innovation and Firm Value.Conclusions: Green Intellectual Capital enhances firm value, in line with Agency Theory. However, large boards weaken this effect due to administrative and coordination frictions, known as the board size paradox.Limitations: The study sample is limited to publicly listed manufacturing firms in Indonesia over a three-year observation period.Contributions: This study provides managerial insights into the board expansion effect on sustainable value creation for environmental strategies in emerging markets.

Digital Transformation and Firm Performance: The Moderating Role of CFO Co-optation Vonny Carolina; Astrid Rudyanto; Friska Firnanti; Indra Arifin Djashan
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 3 (2026): September
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v6.n3.p89-101.2026

Purpose: This study tests whether digital transformation affects firm accounting performance in Indonesian manufacturing firms, and whether Chief Financial Officer (CFO) co-optation moderates that effect.Research Methodology: This study analyzes 285 firm-year observations from 95 Indonesia Stock Exchange manufacturing firms (2022–2024) using Fixed Effects panel regression with Moderated Multiple Regression, applying one-tailed significance tests at the 10%, 5%, and 1% levels. The study measures digital transformation through text-mining keyword frequency in annual reports and codes CFO co-optation as a binary indicator for CFO appointment during the sitting Chief Executive Officer (CEO) tenure. The study estimates a Fixed Effects panel regression in Stata 17, selected through Chow and Hausman tests, with Moderated Multiple Regression testing the interaction effect.Results: Digital transformation lowers Return on Assets at the 10% significance level. CFO co-optation lowers ROA at the 5% level, but the interaction between digital transformation and CFO co-optation raises ROA at the 5% level, offsetting and reversing the direct penalty.Conclusions: Executive alignment through CFO co-optation buffers the short-term cost digital transformation imposes on profitability, consistent with Resource Orchestration Theory operating alongside Agency Theory rather than replacing it.Limitations: The sample covers manufacturing firms only, over a three-year window, using a keyword-based digital transformation proxy.Contributions: The findings extend Agency Theory and Resource Orchestration Theory into a joint governance-technology model and offer Indonesian regulators, boards, and CFOs concrete guidance on staffing and timing digital transformation initiatives.

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