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All Journal Jurnal Akuntansi Multiparadigma JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Jurnal Bisnis dan Akuntansi Jurnal Akuntansi MEDIA BISNIS International Journal of Community Service & Engagement E-Jurnal Akuntansi TSM Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
FIRNANTI, FRISKA
Trisakti School Of Management
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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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

Abstract

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

Abstract

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

Abstract

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

Abstract

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

Abstract

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

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Abstract

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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

Abstract

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.
Co-Authors Afifah Noviyanti ANASTASSIA ANASTASSIA ARWINA KARMUDIANDRI DANIBRATA, AULIA Desi Adhariani Dicky Supriatna ELIZABETH HANNA Fauzan Daffa Ramadhan HANNA CHRITIANTO YAP KARMUDIANDRI, ARWINA LOVARIA LIBRANIA Nico Alexander Prasetio, Arton Briyan Purbasari, Niken Ramadhan, Fauzan Daffa Regi Muzio Ponziani Rudyanto, Astrid Sutrisno, Paulina Tirta Budi Kusuma Tita Deitiana, Tita WIJAYA, NOVIA Yeni Rahmawati Yulius Kurnia Susanto ZAHRA DINIA