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All Journal Jurnal Mahasiswa Bina Insani Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business Jurnal Online Insan Akuntan Jurnal Riset Akuntansi Aksioma Jurnal Bina Manajemen Jurnal Bina Akuntansi JUDIMAS (Jurnal Inovasi Pengabdian Kepada Masyarakat) Wiga : Jurnal Penelitian Ilmu Ekonomi Journal of Artificial Intelligence and Digital Business Jurnal Inovasi Pengabdian Masyarakat Jurnal Penelitian dan Pengabdian Masyarakat
Fitriana, Avincennia Vindy
Universitas Bina Insani
Religion Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PELATIHAN PENYUSUNAN ANGGARAN SEDERHANA SEBAGAI PERENCANAAN DAN PENGENDALIAN KEUANGAN USAHA MIKRO KECIL MENENGAH DI DESA KARANGANYAR KABUPATEN KARAWANG Fitriana, Avincennia Vindy; Kartika, Mega Rianita
JPMUJ Vol. 3 No. 1 (2025): SEMUA ARTIKEL TERBIT SECARA ONLINE
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat UIKA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jpmuj.v3i1.2570

Abstract

West Java has the highest number of MSMEs, namely 1.49 million business units. Of this number, 3,000 are MSMEs in Klari District, which includes Karanganyar Village. Most of the residents of Karanganyar Village work as farmers or farm laborers. One of the plants cultivated in Karanganyar Village is the Sncha Inchi plant, where the seeds from this plant are made into finished goods such as snacks and sancha inchi oil. The business carried out by the people of Karanganyar Village is in the spotlight of academics, especially in terms of financial planning and management. A good business is a business that is able to plan and manage finances well. In managing finances, there needs to be a plan called a budget. A budget is a periodic quantitative plan (an amount) prepared based on a program that has been approved. Considering the importance of budgets, in Karanganyar Village, especially Sancha Inchi business people, need to be given training in preparing systematic budgets. It is hoped that sancha inchi business people in Karanganyar Village can implement budget preparation at the beginning of each period so that the sancha inchi business process runs smoothly. After the training was carried out, the farmers' ability to prepare budgets increased and the management of the Sanchi Inchi farmer/business group business budget became better.
The Role Of Financial Performance In The Disclosure Of Sustainability Reportd In State-Owned Enterprises Nasihin, Ihsan; Fitriana, Avincennia Vindy; Arimurti, Trias; Purwandari, Dian
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

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

Abstract

A sustainability report is a report published by a company, the contents of which are information about the company's social activities. Currently, there are still many companies that often do not pay attention to the social and environmental impacts of their business activities. For this reason, pressure and explanation are needed regarding the importance of companies disclosing sustainability reports whose aim is to help improve company performance. The research that will be used in this research is a quantitative method using a descriptive statistical approach. The data that will be used in this research is secondary data using population and samples in data collection. The data analysis technique that will be used in this research is to carry out multiple regression analysis. The results of the research that has been conducted show that financial performance has a positive effect on the disclosure of sustainability reports
PENGARUH ETIKA DAN SKEPTISME PROFESIONAL TERHADAP KUALITAS AUDIT DENGAN MODERASI TINGKAT PENDIDIKAN Mega Rianita Kartika; Fitriana, Avincennia Vindy
Jurnal Riset Akuntansi Vol 24 No 1 (2025): Jurnal Riset Akuntansi Aksioma, Juni 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v24i1.481

Abstract

Inspectorate is part of the Government Internal Supervision Apparatus which has the main duties and functions of supervision over government administration. The purpose of the audit process is to produce quality audits with one of the indicators being an objective report. The objectivity of the audit report can be obtained when the auditor is able to apply his professional ethics and has a professional skepticism. These two things can be obtained by auditors, one of which is through the level of education. This study was conducted on 85 auditors at the West Java Provincial Inspectorate as respondents with quantitative research methods with descriptive and verifiable approaches. The data source is primary data using questionnaires. The purpose of this study is to determine the influence of ethics and professional skepticism on audit quality both simultaneously and partially, as well as the role of education level as a moderation variable in influencing it. The technical analysis of this study uses Moderated Regression Analysis. The results showed that ethics and professional skepticism had an effect on the quality of audits both simultaneously and partially. The level of education is not able to moderate the influence of ethics and professional skepticism on audit quality.
PENGARUH PENERAPAN BIAYA LINGKUNGAN, KINERJA LINGKUNGAN DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN (STUDI PERUSAHAAN BASIC MATERIAL DAN KIMIA YANG TERDAFTAR DI BEI TAHUN 2021-2023) Maharani, Nurulzahra Deswita; Septiawati, Rohma; Fitriana, Avincennia Vindy
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/6yshqv72

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh biaya lingkungan, kinerja keuangan, serta struktur modal terhadap kinerja keuangan pada perusahaan manufaktur sektor basic material dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan sampel 21 perusahaan manufaktur analisis data dilakukan menggunakan SmartPLS. Hasil penelitian ini menunjukan biaya lingkungan dan struktur modal berpengaruh positif dan signifikan terhadap kinerja keuangan, kinerja lingkungan tidak berpengaruh signifikan terhadap kinerja keuangan. Kesimpulan dari penelitian ini pengeluaran biaya serta pengelolaan struktur modal yang baik merupakan faktor penting dalam peningkatan kinerja keuangan perusahaan, dampak kinerja lingkungan belum terlihat signifikan terhadap profitabilitas dalam jangka pendek.
Pengaruh Corporate Social Responsibility dan Ukuran Perusahaan terhadap Manajemen Laba pada Perusahaan Sektor Barang Konsumsi Dinanti, Dara Antika Usmi; Astriani, Devi; Fitriana, Avincennia Vindy
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7687

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Responsibility (CSR) dan ukuran perusahaan terhadap praktik manajemen laba pada perusahaan sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2022–2024. Pengujian dilakukan baik secara parsial maupun simultan guna memperoleh pemahaman yang lebih komprehensif mengenai faktor-faktor yang memengaruhi praktik manajemen laba dalam entitas yang menjadi objek penelitian. Hasil penelitian menunjukkan bahwa secara parsial, variabel CSR dan ukuran perusahaan tidak memiliki pengaruh yang signifikan terhadap manajemen laba. Temuan ini mengindikasikan bahwa tingkat pengungkapan CSR maupun besar kecilnya perusahaan tidak secara langsung menentukan ada atau tidaknya praktik manajemen laba. Secara simultan, kedua variabel tersebut hanya mampu menjelaskan sebesar 1,4% variasi dalam manajemen laba, sementara sisanya sebesar 98,6% dipengaruhi oleh faktor-faktor lain yang tidak diteliti dalam penelitian ini. Temuan ini menegaskan bahwa dalam konteks sektor barang konsumsi, CSR dan ukuran perusahaan bukan merupakan determinan utama dalam praktik manajemen laba. Secara teoritis, hasil penelitian ini mendukung Teori Keagenan dan Teori Legitimasi yang menyatakan bahwa kedua variabel tersebut tidak selalu memiliki pengaruh signifikan terhadap perilaku manajemen dalam mengelola laba.Secara praktis, penelitian ini memberikan implikasi bagi investor bahwa pengungkapan CSR dan ukuran perusahaan tidak dapat dijadikan satu-satunya indikator dalam mendeteksi praktik manajemen laba. Oleh karena itu, diperlukan analisis yang lebih mendalam dengan mempertimbangkan variabel lain agar pengambilan keputusan investasi menjadi lebih akurat dan tepat.
Co-Authors Amalia Rahmawati Arimurti, Trias Astriani, Devi Dade Nurdiniah Dinanti, Dara Antika Usmi Indra Wijaya Iren Meita Iren Meita Kartika, Mega Rianita Layon Hocben Hutagaol Maharani, Nurulzahra Deswita Makom, Maha Rona Marisa Soraya Mega Rianita Kartika Mochammad Anshory Nasihin, Ihsan Nelly Nur Fitriani Oktapriana, Chita Purwandari, Dian Purwoko, Agus Septiawati, Rohma Wanda Dwi Ramadhan