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All Journal Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan I-Finance Journal Akuisisi : Jurnal Akuntansi JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen GERVASI: Jurnal Pengabdian kepada Masyarakat TRIBUTE: JOURNAL OF COMMUNITY SERVICES DEDIKASI : Jurnal Pengabdian Kepada Masyarakat Jurnal Pendidikan Teknologi Informasi dan Komunikasi Kreativasi: Journal of Community Empowerment Jurnal Akuntansi
Fitranita, Vika
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Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Social Sciences Other

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DETERMINANTS OF FACTORS AFFECTING ISLAMIC SOCIAL REPORTING DISCLOSURES Juwita, Rahma Dwi; Fitranita, Vika
I-Finance Journal Vol 9 No 2 (2023): I-FINANCE: a Research Journal on Islamic Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ifinance.v9i2.20355

Abstract

This study aims to determine the effect of Company Size, Company Age, Sales Growth, and Sharia Compliance on Disclosure of Islamic Social Reporting (ISR) (Case Study on Islamic Commercial Banks in Indonesia 2018-2021). The population in this study is Islamic Commercial Banks in Indonesia which have sufficient annual reports for 4 years in the 2018-2021 period. The sample of this study used purposive sampling method and banks that met the criteria were 11 Islamic Commercial Banks so that the total number was 44 samples. The analysis technique used is multiple linear regression analysis with the F test hypothesis test and t test using IBM SPSS 26 as data processing software. The results showed that company size has a positive and significant effect on Islamic Social Reporting (ISR) disclosure. Based on the test results of 4 hypotheses, it can be concluded that company size has a positive effect on the disclosure of Islamic Social Reporting. While company age, sales growth, and sharia compliance have no positive effect on the disclosure of Islamic Social Reporting.
PELATIHAN PEMBUATAN PUPUK SATAKO (SAMPAH TANAMAN KOPI) DI DESA TABA SATING KECAMATAN TEBAT KARAI KABUPATEN KEPAHIANG Fitranita, Vika; Makhrian, Andy; Purnama Sari, Julia; Sugara, Ayub; Akbar, Achmad; Tarisa; Dwi Kurniawan, Bagas; Fakhirah; Dearti, Fitri; Win Syaputra, Edo; Nanda Putri, Lyra; Aulia, Ramadha; Nur Azizah, Siti; Juwandi, Dwidriandito
TRIBUTE: JOURNAL OF COMMUNITY SERVICES Vol. 4 No. 2
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/tribute.v4i2.30738

Abstract

Limbah tanaman kopi menjadi permasalahan yang dihadapi oleh petani kopi di desa Taba Sating Kecamatan Tebat Karai. Salah satu solusi untuk mengurangi limbah kopi tersebut adalah dengan membuat pupuk organik dengan bahan dasar limbah kulit kopi. Limbah kulit kopi adalah salah satu jenis limbah organik yang dihasilkan oleh tanaman kopi. Penelitian ini bertujuan untuk menggambarkan potensi pemanfaatan limbah kopi sebagai pupuk kompos. Limbah dari tanaman kopi terdiri dari kulit kopi, ranting, daun yang gugur atau terbuang, dan biji kopi yang cacat. Limbah ini mengandung senyawa organik yang dapat bermanfaat apabila diolah menjadi pupuk untuk meningkatkan produksi tanaman. Pada pelaksanaannya dilakukan pembuatan pupuk sebanyak 1 kg, dengan bahan utama yang digunakan yaitu limbah kulit kopi kering sebanyak 500 gr.
The accounting information system impact on micro, small, medium-sized enterprises performances in Bengkulu Fachruzzaman, Fachruzzaman; Indriani, Rini; Mediastuty, Pratana Puspa; Fitranita, Vika; Zaman, Adista Anbarani Putri
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 18 No. 2 (2021): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v18i2.12530

Abstract

The role of accounting information system (AIS) incorporating to firms' daily operations and management remains indisputable. This paper aims to study the effect of AIS on micro, small, medium-sized enterprises' (MSMEs) financial performance. A total of 522 datasets were gathered from structured questionnaires that were distributed to MSME owners in Bengkulu Province. Partial least squares regression (PLS) was used to build a model for predicting and evaluating the structural model of the study. Similar to the previous study, the result of the study revealed that although the majority of respondents were not implemented AIS properly, they have perceived that AIS has a positive effect on micro, small, and medium enterprises' performances. Moreover, it has also been found that the positive perception of accounting information usages is influenced by accounting resources and the application of basic accounting.
PELATIHAN PEMBUATAN PUPUK CAIR ORGANIK BERBAHAN BATANG PISANG SEBAGAI PENGGANTI PUPUK KIMIA DI DESA TALANG KARET KABUPATEN KEPAHIANG Achmad, Feerzet; Sulaiman, Ali Khotib; Fitranita, Vika; Sylvia, Teny; Firmansyah, Agus; Suhartono, Suhartono
Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Vol 8 No 3 (2024)
Publisher : Lembaga Penelitian dan Pengabdian Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jss.v8i3.510

Abstract

Pupuk organik cair (POC) adalah pupuk cair hasil fermentasi dengan bahan limbah organik hasil pertanian dan limbah organik rumah tangga dan dibantu dengan EM4, pupuk ini merupakan salah satu inovasi bagi masyarakat yang ketergantungan terhadap pupuk kimia yang memiliki harga yang cukup mahal. Kandungan pupuk organik cair ini pada dasarnya hampir sama dengan pupuk kimia dimana unsur yang terdapat didalam nya berupa unsur C, N, dan H yang dapat berguna bagi kesuburan tanah. Batang pisang menjadi salah satu bahan yang banyak digunakan dalam pembuatan pupuk organik cair ini, dikarenakan populasinya yang cukup melimpah di Desa Talang Karet, Kabupaten Kepahiang, yang mayoritas penduduk nya bermata pencaharian sebagai petani baik kebun maupun hortikultura. Pelatihan ini bertujuan untuk memberikan pengetahuan kepada masyarakat terkait dengan pentingnya beralih dari pupuk kimia pada pupuk organik, sehingga dana yang dialokasikan masyarakat tidak terlalu berlebihan pada pupuk, namun dapat di alokasikan pada kepentingan kebun lainnya. Tingkat keberhasilan dari pelatihan ini dinilai dari pupuk yang dihasilkan, mencakup kekentalan, dan pH.
Sosialisasi Menabung Sejak Dini Pada Anak-Anak Desa Tebing Penyamun Kepahiang Fitranita, Vika; Wijayanti, Indah Oktari; A'yun, Qurrata
Kreativasi : Journal of Community Empowerment Vol. 3 No. 2 (2024): Vol.3 No.2,2024: September 2024
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/kreativasi.v2i4.31399

Abstract

This activity aims to train children in Tebing Penyamun Village to get used to saving money and get used to not being wasteful. service method with demonstration, lecture, and discussion methods. This activity was carried out for 15 children in Tebing Penyamun village, Kepahiang Regency, researchers found a lack of understanding of children in Tebing Penyamun village of the importance of getting used to saving money from an early age. After direct observation in the field, children who were previously uninterested and did not understand the importance of saving from an early age understood and began to want to save. The results showed that children's understanding of early saving increased when compared to before the socialization. Thus, the socialization of early saving can be considered successful to familiarize children to save money.
PENDAMPINGAN SISWA MELALUI TEACHING FACTORY UNTUK MENUNJANG USAHA DAN DIGITALISASI PEMASARAN KEBAYA BENGKULU DI SEKOLAH KEJURUAN Yanti, Nafri; Susanto, Edi; Fitranita, Vika; Sarina, Sarina
GERVASI: Jurnal Pengabdian kepada Masyarakat Vol. 9 No. 1 (2025): GERVASI: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM IKIP PGRI Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31571/gervasi.v9i1.8172

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan siswa terhadap kualitas, kuantitas, dan pemasaran digital kebaya Bengkulu melalui program Teaching Factory (TEFA). Fokus lingkup dalam kegiatan pengabdian ini terdiri dari aspek peningkatan kuantitas produksi, kualitas, dan pemasaran digital. Metode dalam kegiatan pengabdian ini menggunakan PAR (Participatory Action Research) dimana mitra sasaran aktif pada setiap tahapan kegiatan. Tahapan pelaksanaan terdiri dari: 1) tahap persiapan, 2) tahap pelaksanaan, 3) evaluasi dan monitoring. Pada tahap pelaksanaan dalam kegiatan pengabdian ini dilakukan dengan pelatihan/pendampingan sasaran. Mitra sasaran dari kegiatan adalah guru dan siswa jurusan tata busana di SMKN 5 Kota Bengkulu dengan jumlah 18 orang siswa. Hasil dari kegiatan ini adalah terjadinya peningkatan pengetahuan sasaran terkait peningkatan kuantitas, kualitas, dan pemasaran digital produk dengan rata-rata pada kriteria tinggi. Kegiatan ini juga menghasilkan produk kebaya dengan ciri khas konteks budaya Bengkulu.
Pengaruh Konservatisme Akuntansi dan Manajemen Laba Terhadap Nilai Perusahaan dengan GCG sebagai Pemoderasi Ardifarah, Khalisha Dhiya; Fitranita, Vika
Akuisisi : Jurnal Akuntansi Vol 21, No 1 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i1.2182

Abstract

The aim of this research is to analyze the influence of accounting conservatism and earnings management on company value, with moderation from good corporate governance. The population of this research is Manufacturing Companies in the food and beverage sub-sector from 2018-2022 and the data was obtained from the annual report on the official website of the Indonesia Stock Exchange (BEI). Data analysis used PLS-SEM with SmartPLS 4.0 software. The research results show that accounting conservatism has a positive and significant influence on company value, as well as earnings management. While good corporate governance moderation weakens the relationship between accounting conservatism and earnings management, it has a significant influence on firm value. Suggestions for further research are adding other sectors, adding research periods, adding proxies to moderating variables, and adding control variables using company probability to produce more in-depth, valid and reliable findings in supporting the development of science and company management practices.
Pelatihan Pengolahan Pepaya Sebagai Potensi Lokal Menjadi Permen Pepaya di Tebat Karai, Bengkulu Zuhri, Ahmad Azkal Azkiya; Fitranita, Vika; Sylvia, Teny; Achmad, Feerzet
Dedikasi : Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2024): Dedikasi : Jurnal Pengabdian Kepada Masyarakat
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah III DKI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53276/dedikasi.v3i2.167

Abstract

Pepaya atau Carica Papaya L merupakan suatu buah yang dihasilkan dari suatu biji yang ditanam dengan tanah yang subur sehingga menghasilkan buah yang segar. Pepaya biasanya tumbuh di daerah tropis ataupun subtropis. Kelurahan Tebat Karai merupakan salah satu Kelurahan di Kabupaten Kepahiang, Bengkulu yang mayoritas mata pencaharian masyarakatnya adalah berkebun. Salah satu potensinya adalah buah pepaya, sehingga masyarakat Kelurahan Tebat Karai perlu mendapatkan pengetahuan bagaimana cara memanfaatkan potensi lokal ini dengan baik. Dengan melalui pelatihan, diharapkan masyarakat mampu mengolah buah pepaya sebagai potensi lokal menjadi permen pepaya yang dapat memberikan pertumbuhan dalam segi ekonomi. Pelatihan ini dinyatakan berhasil dapat dilihat dari pemahaman masyarakat dalam pembuatan buah pepaya menjadi permen pepaya.
Feasibility Test of Moocs Platform Development for Interactive Adaptive Digital Modules for Hybrid Classes Implementation in Providing Easy Access for Students with Disabilities Fitranita, Vika; Risdianto, Eko; Ardina, Mona
JENTIK : Jurnal Pendidikan Teknologi Informasi dan Komunikasi Vol. 3 No. 2 (2024): Jurnal Pendidikan Teknologi Informasi dan Komunikasi
Publisher : CV Media Inti Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58723/jentik.v3i2.329

Abstract

This article aims to present the results related to the feasibility test of the moocs platform for interactive adaptive digital modules for the implementation of hybrid classes in providing easy access for students with disabilities that have been developed. The research was conducted in 2024 by 3 researchers. Researchers developed the product by applying the ADDIE model (Analysis, Design, Develop, Implementation, Evaluation). One of the processes of the development model is to conduct a feasibility test on the product being developed. The feasibility test was carried out by 4 validators by filling out a closed questionnaire. The aspects that were the focus of the assessment by the validators were the Graphics Aspect, Media Aspect, Language Feasibility Aspect, Presentation Feasibility Aspect, and Content Feasibility Aspect. The feasibility test of the developed product was carried out by 4 validators with the focus of the assessment being the Graphics Aspect, Media Aspect, Language Feasibility Aspect, Presentation Feasibility Aspect, and Content Feasibility Aspect. In the four aspects that were the focus of the assessment by the validators, the percentage value obtained was above 85%. So, it can be concluded that the product being developed is feasible to be implemented.
Factors Affecting Interest In Using E-Commerce And E-Wallet With Using Technology Acceptance Model Fitranita, Vika; Zoraya, intan; Wijayanti, Indah Oktari
Jurnal Akuntansi Vol. 13 No. 2 (2023): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.13.2.98-108

Abstract

This study aims to determine the Influence of Interest in Using an E-Commerce-Based Accounting Information System and the interest of OVO customers using the Technology Acceptance Model (TAM). Data collection was carried out by giving questionnaires to respondents using OVO and Tokopedia in Bengkulu City. The sample in this study were 215 respondents using OVO and Tokopedia. Measurement of data in this study using Multiple Regression analysis with analysis tools using data processing software Eviews 12. In this study used data quality test, classical assumption test (normality test, multicollinearity test, and heteroscedasticity test), multiple linear regression analysis and hypothesis testing. The results of the study show that the ease of use variable has no effect on interest in use, the variables perceived usefulness, trust, attitudes towards use are significantly positive on interest in use, risk variables have a significant negative effect on interest in use
Co-Authors A'yun, Qurrata Agus Firmansyah Akbar, Achmad Ardifarah, Khalisha Dhiya Ardina, Mona Aulia, Ramadha Ayub Sugara Dearti, Fitri Dianty, Andini Tiara Dwi Kurniawan, Bagas Edi Susanto Eko Risdianto Fachruzzaman, Fachruzzaman Fakhirah Feerzet Achmad Indriani, Rini Jayawarsa, A.A. Ketut Julia Purnama Sari Juwandi, Dwidriandito Juwita, Rahma Dwi Makhrian, Andy Mediastuty, Pratana Puspa Midiastuty, Pratana Puspa Nafri Yanti Nanda Putri, Lyra Sarina Sarina Siti Nur Azizah, Siti Sulaiman, Ali Khotib Suranta, Eddy Sylvia, Teny Tarisa Wijayanti, Indah Oktari Win Syaputra, Edo Zaman, Adista Anbarani Putri Zoraya, Intan Zuhri, Ahmad Azkal Azkiya