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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Sebatik Jurnal Pendidikan Akuntansi dan Keuangan Informatika Jurnal Ilmiah Manajemen Kesatuan Eksos Jurnal UNITEK Jurnal Ilmu Komputer dan Sistem Komputer Terapan (JIKSTRA) JCA (Jurnal Cendekia Akuntansi) Prosiding Snastikom LEBAH Journal of Innovation in Management, Accounting and Business Journal of Nursing Science Update Research Horizon Journal Global Technology Computer Jurnal Pengabdian Masyarakat ORAHUA : Jurnal Pengabdian Kepada Masyarakat Smart Humanity: Jurnal Pengabdian Masyarakat Journal of Computer Science Artificial Intelligence and Communications
Damayanti, Fera
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Environmental Performance dan Pengungkapan CSR terhadap Finacial Performance Perusahaan Manufaktur di BEI Damayanti, Fera; Ardhi, Qisthi; Kurniawan, Rudy; Fabiola, Rivanka Wana
Eksos Vol 19 No 1 (2023): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v19i1.561

Abstract

Companies that have high profits are companies that have good financial performance. In order to get maximum profit, many companies still ignore the environmental and social impacts of the process of their activities. This research was conducted to determine and analyze the effect of environmental performance and CSR disclosure on the performance of financial manufacturing companies listed on the IDX. This study uses a quantitative approach and the type of data used is secondary data. The population used in this study included manufacturing companies listed on the IDX from 2016 to 2020, then selected using a purposive sampling technique so that a total sample of 27 companies that met the criteria was obtained. The data in this study were analyzed using multiple linear regression and using the SPSS 25 program. From the results of the data analysis that has been carried out, it shows that environmental performance has a negative effect and does not have a significant effect on financial performance. Disclosure of CSR has a negative and insignificant effect on financial performance. Environmental performance and CSR disclosure have no simultaneous effect on financial performance.
Pengaruh e-Sistem Pajak, Kualitas Pelayanan Pajak, dan Kesadaran WPOP terhadap Kepatuhan WPOP Julianti, Erna; Yantiana, Nella; Damayanti, Fera; Ardhi, Qisthi
Eksos Vol. 20 No. 1 (2024): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v20i1.703

Abstract

This research aims to test and analyze the influence of e-tax systems, tax service quality, and taxpayer awareness on the compliance of individual taxpayers at the East Pontianak Primary Tax Office (KPP Pratama Pontianak Timur). The research was conducted using a quantitative descriptive method. This study was carried out by examining data from 108 respondents who filled out questionnaires at the East Pontianak Primary Tax Office. Data analysis was conducted using validity and reliability tests, classic assumption tests, multiple linear regression, hypothesis testing through t-tests and F-tests, as well as coefficient of determination tests. The results of the research show that e-tax systems, tax service quality, and taxpayer awareness simultaneously have a significant effect on the compliance of individual taxpayers in paying taxes, with the magnitude of the influence being 41.4%. Furthermore, partially, the e-tax system variable does not have a significant effect on the compliance of individual taxpayers in paying taxes. Meanwhile, tax service quality has a significant positive effect on the compliance of individual taxpayers in paying taxes. Taxpayer awareness has a significant positive effect on the compliance of individual taxpayers in paying taxes.
PENGARUH GAYA HIDUP DAN MENTAL ACCOUNTING TERHADAP PENGELOLAAN KEUANGAN MAHASISWA PENERIMA KIP KULIAH (STUDI KASUS: MAHASISWA FEB UNTAN) Yuniarsih, Eka; Tiarani, Rani; Fariyanda, Rosan; Raki, Endah Yuli Astuti; damayanti, fera
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 13, No 1 (2024): JURNAL AUDIT DAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNTAN
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v13i1.81912

Abstract

Penelitian ini bertujuan untuk menguji bagaimana pengelolaan keuangan mahasiswa yang dipengaruhi oleh  gaya hidup dan mental accounting mereka. Metode penelitian kuantitatif digunakan dalam penelitian ini. Populasi penelitian terdiri dari mahasiswa penerima KIP Kuliah yang terdaftar pada semester ganjil 2020-2023 di Fakultas Ekonomi dan Bisnis Universitas Tanjungpura. Dengan menggunakan teknik pemilihan acak, sampel diambil sejumlah 35 mahasiswa. Data yang diambil dalam penelitian ini yaitu data primer dan data sekunder. Data primer diperoleh dengan menyebarkan kuesioner/angket sedangkan data sekunder diperoleh dari dokumen, jurnal, buku, dan Badan Pusat Statistik. Penelitian ini menggunakan pendekatan analisis data kuantitatif yang menggunakan teknik statistik. IBM SPSS 26 adalah alat statistik yang digunakan. Hasil penelitian menunjukkan bahwa gaya hidup berdampak positif terhadap pengelolaan keuangan mahasiswa penerima KIP Kuliah, mental accounting berdampak negatif terhadap pengelolaan keuangan mahasiswa penerima KIP Kuliah serta gaya hidup dan mental accounting berpengaruh secara simultan terhadap pengelolaan keuangan mahasiswa penerima KIP Kuliah di Fakultas Ekonomi dan Bisnis Universitas Tanjungpura.
Physical Activity and Climacteric Symptoms Among Premenopause Women Sari, Devi Permata; Hamranani, Sri Sat Titi; Supardi, Supardi; Damayanti, Fera
Journal of Nursing Science Update (JNSU) Vol. 12 No. 1 (2024): May
Publisher : Department of Nursing, Faculty of Health Sciencce, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jik.2024.012.01.03

Abstract

Women experience physical changes before menopause. Women experience climacteric conditions caused by decreased reproductive hormones, so they experience the climacteric period. Climacteric is 4-5 years that occurs before menopause. Women experience problems during the climacteric period, such as hot flashes, sleep disorders, mood swings, and increased osteoporosis. Physical activity with conscious body movements produced by skeletal muscles requires energy expenditure. Physical activity includes all activities, with the intensity to help climacteric symptoms. This research aimed to identify the correlation between physical activity and climacteric symptoms. This research design used an analytical study with a cross-sectional approach. The sample was 72 women of premenopausal age, and it was obtained by cluster sampling. The research instrument was a questionnaire. The data analysis was the Kendal Tau test. The results of this study were 44.86 ± 3.041%, and the average number of children in this study was 2.76 ± 1.157%, elementary school education level was 47.2%, unemployed was 81.9%, respondents who did not use contraception hormonal and non-hormonal as many as 86.1%, respondents who did high physical activity were 93.1%, and respondents who did not have climacteric symptoms were 97.2%. The results of the Kendal Tau test showed a value (ρ value = 0.000), so there was a relationship between physical activity and climacteric symptoms in premenopausal women. In conclusion, physical activity has a relationship with climacteric symptoms in premenopausal women
Uncovering the Meaning of Accountability: Is the Village-Owned Enterprises (BUMDes) Accountable? Putra, Novrialdi Budi; Rusliyawati, Rusliyawati; Damayanti, Fera; Ardimansyah, Ardimansyah
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 1 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i1.62945

Abstract

This study aimed to comprehend the implementation of the principles of accountability, transparency, and involvement in managing Village-Owned Enterprises (BUMDes). BUMDes must be accountable and transparent and prioritize community engagement since the initial capital for BUMDes derives from the Village Fund Allocation (ADD), frequently allocated from the State Budget (APBN). The study employed a Descriptive Qualitative and Phenomenological approach. The primary research data source was interviews with BUMDes management informants and secondary sources include BUMDes yearly financial statements, associated regulations, documentation, and other files. The study’s findings demonstrated that the participation of initial capital of BUMDes sourced from village funds, that BUMDes financial statements are regularly submitted to the local head, head of BPD, and the community, that BUMDes operational managers do not understand the accounting treatment of BUMDes financial statements based on Permendes No. 3 of 2021 due to limited competence, that expenditures in the form of social funds are recorded and reported in the BUMDes annual report. The accountability principle has been pursued; however, it requires to be improved. Ease of access to information is provided through village websites, village videotrons, and village information boards that explain the variety of village financial information. In addition, BPD as an internal supervisor conducts checks and supervision from the establishment, management, and accountability of BUMDes by AD/ART. The principle of transparency has been implemented in BUMDes management. Involve the community actively in the establishment and establishment of BUMDes through consensual deliberation to apply participatory principles.
Analysis Implementation of Green Accounting in Medical Waste Management at RSUD dr. Agoesdjam Ketapang Adisty, Lyanti; Espa, Vitriyan; Damayanti, Fera
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 2 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i2.69306

Abstract

This study aims to determine how green accounting at RSUD dr. Agoesdjam Ketapang is implemented and what barriers are faced by RSUD dr. Agoesdjam Ketapang in implementing green accounting. The application of green accounting can provide information about the extent to which an organization has a positive impact or negative impact on the environment around it. This study is qualitative research with a case study approach. Data is collected by interviewing hospital employees and analyzing existing reports and relevant documents. This study shows that dr. Agoesdjam Ketapang Hospital has implemented the concept of green accounting, but the application has yet to be carried out perfectly.  Implementing green accounting in the hospital is also considered good, with minimal obstacles in managing environmental costs. RSUD Dr. Agoesdjam Ketapang is expected to identify costs following the Hansen and Mowen environmental cost concept. This is expected to provide more detailed information related to environmental costs and become a form of corporate accountability for the environmental costs that have been spent. What distinguishes this research from previous research is the location of the research site, which is at RSUD dr. Agoesdjam Ketapang, this study discusses the obstacles to the implementation of green accounting by RSUD dr. Agoesdjam.
Utilizing Instagram as a Social Commerce Marketing Strategy to Increase MSME Revenue Indira Alifya; Aswat, Ibnu; Damayanti, Fera
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 5 (2024): JIMKES Edisi September 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v12i5.2770

Abstract

At the moment, digital marketing is growing more rapidly than ever before, but through digital marketing a strategy is definitely needed so that revenue increases. However, previous research found that business people / entrepreneurs do not make the most of social media in their marketing strategies and do not realize the capabilities of existing social media. This research uses a qualitative approach with descriptive methods, aiming to gain insight related to the utilization of Instagram as a social commerce marketing strategy in increasing MSME revenues in the Lili Collection 31 case study. The data collection methods used are three, namely; observation, in-depth interviews and documentation studies. This research uses SWOT analysis to identify various factors both internal and external. The results of this study concluded that Lili Collection 31 has not been optimal and there is a need for improvement both in terms of understanding Instagram insights and marketing in attracting consumer interest.
The Effect of Tax Knowledge and Taxpayer Awareness on Taxpayer Compliance Margaret, Eveline; Damayanti, Fera; Rusliyawati, Rusliyawati
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 5 (2024): JIMKES Edisi September 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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

Abstract

This study aims to examine the influence of tax knowledge, tax awareness, and tax sanctions on the compliance of Individual Taxpayers. The research uses a quantitative method with accidental sampling technique, involving 81 respondents who are Individual Taxpayers. Data was collected through questionnaires and analyzed using IBM SPSS Statistics 22 with a significance level of 5% or 0.05. The results show that tax knowledge does not have a positive effect on taxpayer compliance. This is due to the low level of tax knowledge among taxpayers, which reduces their motivation to fulfill tax obligations. On the other hand, tax awareness and tax sanctions have a positive effect on compliance. High awareness of the importance of taxes and the effective enforcement of sanctions are driving factors for taxpayers to be more compliant in fulfilling their obligations. This study highlights the importance of improving tax literacy and enforcing sanctions to enhance tax compliance rates.
The Effect of Capital Structure, Liquidity and Company Size on Profitability Muzaki, Rifki Amrul; Damayanti, Fera; Espa, Vitryan
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 5 (2024): JIMKES Edisi September 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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

Abstract

The Indonesian government has announced a policy regarding the plan to move the capital city to the National Capital, which is expected to affect the profitability of companies in the property and real estate sector. This study aims to determine and analyze the effect of capital structure, liquidity, and company size on the profitability of property and real estate companies listed on the Indonesia Stock Exchange for the 2021-2023 period. Looking through a quantitative approach, data is processed and analyzed using statistical methods. The results of the study indicate that company size has a positive effect while the debt-to-equity ratio (DER) and current ratio (CR) have a negative effect on company profitability. Investors should consider paying attention to the balance between the use of debt, liquidity, and efficiency of company size when evaluating investment prospects. Future research can expand the scope and variables to provide a more comprehensive understanding of the factors that influence profitability in a company.
The Influence of Green Accounting and Capital Structure on Financial Performance with Environmental Performance (Proper Index) as a Moderation Variable Anisah, Nur Wafa; Hamzani, Umiaty; Yunita, Khristina; Dosinta, Nina Febriana; Damayanti, Fera
Sebatik Vol. 28 No. 2 (2024): December 2024
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v28i2.2512

Abstract

This research aims to examine the relationship between green accounting and capital structure on financial performance, moderated by environmental performance within appropriate indices. The research population includes energy and mining companies listed on the IDX during 2021–2023, with the sample selected using purposive sampling techniques. The sample comprises 30 companies and 90 data points. Secondary data were utilized, drawn from annual reports and sustainability reports. The analytical tool employed in this research is EViews 13, using multiple linear regression and moderated regression analysis techniques. The results reveal that green accounting has a significant effect on financial performance, while environmental performance does not moderate the relationship between green accounting and financial performance. Capital structure does not have a significant effect on financial performance, but environmental performance moderates the relationship between capital structure and financial performance. This research contributes to the environmental accounting and financial strategy literature by emphasizing the importance of green accounting and environmental performance management in enhancing corporate value. Furthermore, the findings provide valuable insights for companies in developing sustainability strategies and effectively managing their capital structure.
Co-Authors ., Rusliyawati Adisty, Lyanti Anisah, Nur Wafa Ardhi, Qisthi Ardimansyah Ardimansyah Arief Budiman Asih, Munjiat Setiani Aswat, Ibnu Bu’ulolo, Efori Devi Permata Sari Dewi, Arie Rafika Eka, Muhammad Elok Heniwati Espa, Vitryan Fabiola, Rivanka Wana Fariyanda, Rosan Ferrary, Melissa Franchitika, Rizky Halawa, Mariana Hamzani, Umiaty Harahap, Musbar Fandi HARYONO Ikhsan, Syarbini Indira Alifya Julianti, Erna Khairunnisa Khairunnisa Khairunnisa Khristina Yunita Margaret, Eveline Marwan, Andi MUHAMMAD FAHMI Muhammad Iqbal Musfikianty, Rindy Muzaki, Rifki Amrul Nina Febriana Dosinta Nurkhasanah Rina Puspita Pratama, Muhammad Rahmadi Purba, Bister Putra, Novrialdi Budi Raki, Endah Yuli Astuti Rismayanti Rismayanti Rismayanti Rudy Kurniawan Rusmin Saragih, Rusmin Sari, Kartika Indah Siregar, Rosyidah Siti Sundari Siti Sundari Sri Sat Titi Hamranani Supardi Supardi Supiyandi Supiyandi Surbakti, Asri Afriliany Tampubolon, Elfrans Arsendy Tanjung, Rovidatul Hikmah Theodora MV Nainggolan Tiarani, Rani Titik Susanti Vitriyan Espa Wiraputra, Muhammad Rizki Yantiana, Nella Yuniarsih, Eka