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All Journal The Indonesian Accounting Review Equity: Jurnal Akuntansi Innovative: Journal Of Social Science Research Journal of Innovative and Creativity Jurnal Sistem Informasi, Akuntansi dan Manajemen
Devi, Fitriyah Kusuma
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Perhitungan Iuran Dana Pengembangan Pendidikan dengan Menggunakan Metode ABC Pada Sekolah Raudatul Ilmi di Kota X Devi, Fitriyah Kusuma
Equity: Jurnal Akuntansi Vol. 4 No. 2: April 2024
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v4i2.503

Abstract

This study aims to calculate tuition fees appropriately and fairly at Raudatul Ilmi School in X City using the Activity Based Costing (ABC) Method and to find out the differences between the Traditional Method and the ABC Method. This research uses qualitative methods that collect data using interviews and documentation. The analysis technique used by this research uses descriptive analysis. The results obtained are the calculation of the tuition fee rate using the Traditional method shows the Play Group (KB) level rate of Rp 130,220, the Kindergarten (TK) level of Rp 168,315, the ABC calculation shows the KB level rate of Rp 160,055 and the Kindergarten level of Rp 200,561. These results cause undercosting at Raudatul Ilmi School.
Arus Kas, Laba Akuntansi, Profitabilitas, Ukuran Perusahaan, dan Return Saham Pada Perusahaan Sektor Kesehatan Fauziah, Dien Ajeng; Devi, Fitriyah Kusuma; Rachmawati, Afiah Ning
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 2 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Mei 2024)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v4i2.630

Abstract

This study aimed to ascertain the impact of cash flow, accounting profit, profitability, and company size on stock returns in health sector companies listed on the IDX between 2018 and 2022. This type of research is quantitative and employs a causal associative approach. The research sample was selected through a purposive sampling method, resulting in the inclusion of 40 samples. The data source was secondary data, with data collection methods including documentation and online data. The data sources were obtained from the official IDX website. The results indicated that accounting profit and profitability significantly influence stock returns, whereas cash flow and company size do not. Furthermore, accounting profit, cash flow, profitability, and company size significantly influence stock returns simultaneously. Accounting profit exerts the most dominant influence on stock returns
Pengaruh ROA, DER, dan EPS Terhadap Return Saham (Studi Kasus pada Perusahaan Sektor Keuangan yang Terdaftar di BEI Periode 2018-2022) Ramadhini, Diva Carisa; Apriliasari , Ria Dini; Muhdor , Ali; Devi, Fitriyah Kusuma
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 5 No. 1 (2025): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Jan, 2025)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v5i1.867

Abstract

In this increasingly modern era, many people invest in addition to getting profits, it can also maintain the value of money or wealth from inflation. The purpose of this study is to determine how ROA, DER, and EPS impact the stock returns of companies in the financial sector listed on the Indonesia Stock Exchange from 2018 to 2022. The population in this study were banking sub-sector financial sector companies listed on the IDX for the period 2018-2022, this sample was determined by purposive sampling technique, with predetermined criteria, so that 35 banking sub-sector financial sector companies were obtained that qualified as samples. The secondary data used in this study are historical data from the company's financial statements. Quantitative methods are used in this study. The results showed that the ROA and DER variables did not affect stock returns partially (t-test). While the EPS variable influences stock returns partially (t-test). Simultaneously (f test) the independent variables, namely, ROA, DER, and EPS have a joint influence on stock returns.
Pengaruh Aset Pajak Tangguhan dan Ukuran Perusahaan Terhadap Manajemen Laba (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020) Mala, Yohanes Jeiwu; Masyhad; Inayah, Nur Lailiyatul; Devi, Fitriyah Kusuma; Al Hamzah, Muhammad Habibie
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 5 No. 1 (2025): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Jan, 2025)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v5i1.870

Abstract

The purpose of this research is to examine the size of deferred tax assets and company size to predict earnings management carried out by company managers. With purposive sampling, 102 manufacturing companies listed on the Indonesia Stock Exchange were collected in 2018-2020. The data was then processed using multiple regression analysis. The research results prove that deferred tax assets and company size influence predicting earnings management carried out by company management. The research results also show that Deferred Tax Assets and Company Size simultaneously and partially influence earnings management. This research answers the hypothesis that deferred tax assets and company size influence predicting earnings management.
Psychological capital intervening effect on individual competency and educator accountants’ research performance in Surabaya Devi, Fitriyah Kusuma; Tjahjadi, Bambang
The Indonesian Accounting Review Vol. 10 No. 1 (2020): January - June 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i1.1937

Abstract

This research aimed to discover the effects of knowledge, skill, and attitude on educator accountants’ research performance with psychological capital as an intervening variable. The Research object was educator accountants with their full-time status at both public and private higher education in Surabaya. The sample was taken by means of purposive sampling and it gained 167 employees. The data were analyzed using Structural Equation Modeling (SEM). The result shows that: (1) knowledge, skill, and attitude significantly affect educator accountants’ performance in Surabaya. (2) Psychological capital within educator accountants also significantly intervenes in the relationship between skill and attitude on educator accountants’ performance in Surabaya. However, psychological capital does not intervene relationship between knowledge on educator accountants’ performance in Surabaya.
Peran Program Magang Mbkm Bagi Mahasiswa Akuntansi Universitas Bhayangkara Surabaya Devi, Fitriyah Kusuma; Apriliasari, Ria Dini; Sa’adah, Ummi
Innovative: Journal Of Social Science Research Vol. 5 No. 2 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i2.18829

Abstract

Magang adalah kegiatan yang tidak dapat dipisahkan dari kurikulum Pendidikan tinggi yang berguna bagi lulusan untuk pemahaman praktis terhadap dunia kerja. Penelitian ini berfokus pada program MBKM yang diprakasai oleh Kemenristekdikti pada tahun 2020. Tujuan dilakukannya program magang MBKM adalah agar memberikan fasilitas kepada mahasiswa untuk mendapatkan pengalaman kerja nyata (real) melalui praktek kerja yang disesuaikan dengan bidang studinya. Diharapkan setelah mengikuti program magang, kemampuan hard skill dan soft skill mahasiswa bisa meningkat sehingga menjadi calon tenaga kerja yang professional). Tujuan penelitian ini untuk mengidentifikasi ketrampilan yang diperoleh mahasiswa akuntansi khusunya mahasiswa akuntansi Universitas Bhayangkara Surabaya selama mengikuti kegiatan magang MBKM di berbagai bidang industri. Dalam penelitian ini, mahasiswa akuntansi Universitas Bhayangkara Surabaya yang mengikuti magang diberi formulir Google di media sosial. Jumlah populasi adalah sembilan puluh, dan sampel yang digunakan adalah tujuh puluh responden yang memenuhi syarat. Hasil analisis menunjukkan bahwa mayoritas mahasiswa yang berpartisipasi menguasai kemampuan yang diperlukan di dunia kerja. Magang meningkatkan kepercayaan diri mahasiwa dalam bekerja di bidang akuntansi dan mengajarkan mereka cara menyelesaikan tugas dengan baik, bekerja sama dengan orang lain, memecahkan masalah, dan bekerja secara mandiri. Penelitian ini juga menemukan bahwa program magang MBKM memiliki kemampuan untuk meningkatkan keterampilan yang dibutuhkan oleh dunia industri, sehingga sebagian besar peserta magang akan memiliki pekerjaan setelah lulus kuliah
Pengaruh Kompetensi Individu Akuntan Pendidik Terhadap Kinerja Penelitian Akuntan Pendidik di Surabaya dengan Psychological Capital sebagai Variabel Moderasi Devi, Fitriyah Kusuma; Murdiawati, Dewi
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

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

Abstract

Purpose-Tujuan dari penelitian ini adalah mengetahui pengaruh kompetensi individu terhadap kinerja penelitian serta pengaruh dari psychological capital dalam memoderasi pengaruh kompetensi individu terhadap kinerja penelitian akuntan pendidik di Surabaya. Design/methodology/approach- Survey penelitian dilakukan terhadap akuntan pendidik baik yang berasal dari perguruan tinggi negeri dan swasta di Surabaya dengan jumlah 153 kuisioner yang terkumpul. Jenis penelitian ini adalah kuantitatif dimana data yang terkumpul diolah dengan menggunakan alat uji statistik structural equation model (SEM). Findings-Dua hipotesis dalam penelitian ini didukung dimana hasil penelitian menemukan bahwa kompetensi individu berpengaruh terhadap kinerja penelitian akuntan pendidik di Surabaya dan psychological capital memoderasi pengaruh kompetensi individu berpengaruh terhadap kinerja penelitian akuntan pendidik di Surabaya. Originality/value-Originalitas penelitian ini adalah jumlah sampel dalam penelitian ini menggunakan akuntan pendidik yang berasal dari perguruan tinggi dan swasta di Surabaya. Penelitian ini juga menambahkan variabel psychological capital sebagai variabel moderasi dan alat uji yang digunakan dalam penelitian ini menggunakan structural equation model (SEM).
Co-Authors Apriliasari , Ria Dini Apriliasari, Ria Dini Bambang Tjahjadi Dewi Murdiawati Dien Ajeng Fauziah Inayah, Nur Lailiyatul Mala, Yohanes Jeiwu Masyhad Muhammad Habibie Al Hamzah Muhdor , Ali Rachmawati, Afiah Ning Ramadhini, Diva Carisa Sa’adah, Ummi