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All Journal JURNAL PENGABDI Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal E-Bis: Ekonomi Bisnis Medikonis Penamas: Journal of Community Service Jurnal Umum Pengabdian Masyarakat (JUPEMAS) DFAME Digital Financial Accounting Management Economics Journal Riwayat: Educational Journal of History and Humanities Perwira Journal of Community Development (PJCD) Asmara IJBAE
Fitriana, Aning
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Struktur Kepemilikan Keluarga Terhadap Dividen Studi Perusahan di Indonesia Fitriana, Aning; Shella Rizqi Amelia
Jurnal E-Bis (Ekonomi-Bisnis) Vol 5 No 1 (2021)
Publisher : Politeknik Dharma Patria Kebumen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/e-bis.v5i1.532

Abstract

Studi penelitian ini bertujuan untuk menguji perusahaan yang dikendalikan keluarga yang di proksikan family ownership (kepemilkan keluarga), family generation, dan struktur modal terhadap kebijakan dividen yang diukur dengan dividend payout ratio (DPR) pada seluruh perusahaan keluarga tercacat di Bursa Efek Indonesia 2012-2018. Jumlah observasi 427 dengan menggunakan metode purposive sampling. Hasil regresi berganda menunjukkan bahwa family ownership berpengaruh negatif terhadap kebijakan dividen. Semakin tinggi family ownership semakin rendah dividen yang dibagikan perusahaan. Generasi keluarga pada founder/pendiri berpengaruh positif terhadap kebijakan dividen, generasi penerusnya dan generasi mix tidak berpengaruh terhadap dividen policy. Hal ini menunjukkan bahwa perusahaan yang masih dikontrol oleh pendirinya akan mengeluarkan dividen yang tinggi dibandingkan dengan jika dikontrol oleh generasi penerusnya. Struktur modal tidak berpengaruh terhadap kebijakan dividen Kata kunci: Kontrol Kepemilikan Keluarga, Generasi keluarga, Struktur Modal, Kebijakan dividen
PENGARUH KOMPENSASI DAN MOTIVASI TERHADAP KINERJA KARYAWAN BAGIAN PASANG BULU MATA (studi Kasus Perusahaan Bulu Mata PT Hyup Sung Indonesia di Purbalingga) Purwati, Erna; Fitriana, Aning
Medikonis Vol. 14 No. 1 (2023): Januari 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v14i1.80

Abstract

The Eyelash industry companies must be able to produce products with good quality and quantity, in order to be able to survive the global market competition. The existence of scattered demands makes employees have to work extra to maximize productivity. Therefore, companies need to provide motivation and compensation in order to create balance at work. The purpose of this study is to determine the effect of compensation and motivasion can affect employee performance. This study used purposive sampling techniques and data collection using questionnaires distributed to 10 respondents. Data analysis techniques use multiple linear regression. The results of this study do not have a significant effect on employee performance, motivation does not have a significant effect on employee performance. So that in assessing the high and low performance of employees, it cannot be seen only by how much compensation and motivation they receive. In assessing employee performance, it must also be seen from various factors such as organizational culture, working environment, and job satisfaction, so that the results obtained are more accurate.
DETERMINAN KEPUASAN KEUANGAN DENGAN BERBASIS LITERASI KEUANGAN PENGGUNA DOMPET DIGITAL DANA PADA MAHASISWA UNIVERSITAS PERWIRA PURBALINGGA Yuliasari, Diajeng Indah; Fitriana, Aning; Tyas, Karunia Zuraidaning
Medikonis Vol. 14 No. 2 (2023): Juli 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v14i2.83

Abstract

Basically every human being will feel satisfaction and happiness if someone has a good financial condition. The more satisfied a person is with their financial condition, the more satisfied and happy that person will be. This research aims to determine the effect of financial knowledge, financial attitudes and financial behavior on financial satisfaction. The population in this study were all students at Perwira University, Purbalingga. Data collection with a sampling technique that is purposive sampling. The samples criteria used are University of Perwira Purbalingga students in the 2019-2022 class year and students who use Dana digital wallets. The number of samples used were 109 respondents. Based on the results of this reasearch, partially obtained that financial knowledge and financial attitudes have a significant effect on financial satisfaction while financial behavior has an insignificant effect on financial satisfaction. Simultaneously, financial knowledge, financial attitudes and financial behavior jointly or simultaneously have an influence on financial satisfaction.
Pendampingan Manajemen Keuangan pada Produsen Pupuk Organik Cair di Desa Karangtalun Tyas, Karunia Zuraidaning; Wirawan, Nugroho Budi; Arofah, Anastasia Anggarkusuma; Fitriana, Aning
Jurnal Pengabdi Vol 7, No 1 (2024): April 2024
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jplp2km.v7i1.77175

Abstract

UMKM merupakan salah satu kegiatan usaha masyarakat yang menjadi penggerak perekonomian Indonesia. Meski demikian, UMKM masih merupakan usaha yang perlu meningkatkan kinerja keuangannya. Oleh karena itu, sebagai salah satu penopang perekonomian nasional, UMKM memerlukan kewenangan yang maksimal dari berbagai pemangku kepentingan, terutama dalam mengelola kinerja keuangannya. Tujuan dari pengabdian ini adalah untuk membekali para pelaku usaha pupuk organik cair dengan pengetahuan dasar dan sederhana mengenai manajemen keuangan. Kegiatan dilaksanakan dalam empat tahap: persiapan, perencanaan, pelaskanaan, pendampingan dan evaluasi. Pendampingan berupa pelatihan dan dukungan dalam manajemen keuangan sederhana bagi UMKM terutama produsen pupuk organic cair ini berhasil dilaksanakan di Desa Karangtalun. Selain itu, kegiatan pendampingan ini peningkatan pengetahuan mengenai modal usaha, dapat menghitung volume produksi, hingga pada akhirnya dapat membuat laporan keuangan secara sederhana
PELATIHAN DAN PENDAMPINGAN MAHASISWA DALAM PERSIAPAN MENJADI RELAWAN PAJAK UNTUK MENINGKATKAN KEPATUHAN WAJIB PAJAK Fitriana, Aning; Arofah, Anastasia Anggarkusuma; Tyas, Karunia Zuraidaning; Wirawan , Nugroho Budi
Aspirasi Masyarakat Vol 2 No 2 (2025): Juli
Publisher : ICON Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71154/beben684

Abstract

This community service activity aims to improve taxpayer compliance through a tax volunteer program. Tax volunteers are individuals who voluntarily contribute their time to assist in tax reporting and processing activities. Therefore, in order to serve taxpayers well, they are equipped with knowledge in the form of communication, tax volunteer ethics, e SPT OP, and e-filling. The method of implementing service activities is training and mentoring tax volunteers. The results of the activity show that there are 15 tax volunteer teams who assist the annual income tax return reporting assistance program. Each volunteer is able to serve an average of 5 - 10 taxpayers per day, so that a total of around 90 - 150 taxpayers were successfully served by the tax volunteer team during one month. A total of 1,213 annual income tax returns for individual taxpayers were successfully reported by the team of tax volunteers from students, during the one-month mentoring program at KPP Pratama Purbalingga. This tax volunteer program provides experience for students in increasing their experience as a key to entering the increasingly competitive world of work.
Financial Management Practices Among Micro-Scale Business Owners in Purbalingga Fitriana, Aning; Wirawan, Nugroho Budi
International Journal Business and Entrepreneurship Vol 2 No 2 (2025): July
Publisher : ICON Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71154/e80szq24

Abstract

This research aims to analyze financial management practices among micro business actors (UMKM) in the coffee sector in Purbalingga Regency. A qualitative approach was used through interviews with 10 coffee-based UMKM owners as key respondents. The findings suggest that monetary governance exerts a considerable influence on corporate. sustainability. Three main indicators were analyzed: financial planning, financial implementation, and financial control. Financial planning which includes managing production, sales, savings, investments, cash reserves, and separating personal and business finances is categorized as good and directly contributes to increased business income. However, financial implementation and control, particularly in aspects of financial recording, reporting, and supervision, are not yet optimal. This is largely due to the limited knowledge and financial management skills of most business owners, as well as the perception that such practices are unnecessary for small scale businesses. This study recommends that future research adopt a quantitative approach with a larger respondent base and explore internal and external factors influencing financial management. Furthermore, the development of practical interventions such as technology based training and simple financial recording applications is also suggested to enhance financial management capabilities among UMKM entrepreneurs.  
Pengaruh Faktor Fundamental Mikro Terhadap Harga Saham pada Indeks IDX30 Fitriana, Aning; Sechan, Cathalina
DFAME Digital Financial Accounting Management Economics Journal Vol 2 No 2 (2024): MEI
Publisher : Awatara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61434/dfame.v2i2.155

Abstract

This research aims to examine effetc of micro fundamental factors, consist of Current Ratio, Debt to Equity Ratio, and Net Profit Margin on listed the IDX30. This research approach used in quantitatif study and method of multiple linear regression analysis. Purposive sampling used to identify sample. The number of samples used was 80 registered in the 2018-2021 period.. The results for the current ratio variable had asignificant effect on stock prices, the debt to equity ratio and the net profit margin has no significant effect on stock prices. Researchers suggest ivenstor to be careful analysis and review the company's performance before making decision to investment.
PENGUNGKAPAN EMISI KARBON UNTUK MENINGKATKAN NILAI PERUSAHAAN: APAKAH KINERJA KEUANGAN MAMPU MEMODERASI? Fitriana, Aning; Maharani, Destin Alfianika; Amelia, Shela Rizqi; Pangestika, Lia Widya
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 2 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i2.587

Abstract

Company value is an important indicator that provides signals regarding principal prosperity. This research investigates the impact of carbon emission disclosure on company value, with financial performance as a moderator. The research sample was 84 SRI-KEHATI-indexed companies for the 2019-2022 period, which were analyzed using multiple linear regression with Moderated Regression Analysis (MRA). The study's results partially showed a significant positive effect of carbon emission disclosure on company value. As measured by ROA, financial performance could not moderate the effect of carbon emission disclosure on company value. This finding indicates that financial performance does not guarantee that the company has sufficient funds to disclose carbon emission costs. This study supports Signaling Theory regarding the important role of information disclosure in increasing company value.
Diversifikasi produk dan optimalisasi digital marketing sebagai inovasi dan agripreneurship Kelompok Wanita Tani Aglonema Desa Rabak Arofah, Anastasia Anggarkusuma; Fitriana, Aning; Putranto, Afif Hendri; Aprianti, Aprianti; Syahputra, Alridho Okta
Penamas: Journal of Community Service Vol. 5 No. 4 (2025): Penamas: Journal of Community Service
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/penamas.v5i4.2294

Abstract

The Aglonema Women Farmers Group is a women's empowerment group in the agricultural sector located in Rabak Village, Purbalingga Regency. This community service aims to improve the understanding and skills of the members of the Aglonema Women Farmers Group in Rabak Village in the fields of product diversification and digital marketing. The method used is structured training through lectures, discussions, and direct practice. The stages of the community service activity implementation are: preparation, implementation, technology application, and evaluation. The training participants consisted of 30 members of the Women Farmers Group and PPL Rabak Village. The results of the activity showed increases in the pretest and post-test regarding participants' understanding and skills in product diversification (76.00%), digital marketing (72.80%), and financial recording (69.60%). This service contributes to the digital transformation of local MSMEs and to their increased competitiveness in the digital economy era. Follow-up service activities relate to agricultural aspects of technology utilisation.
The Effect of Non-Performing Loans (NPL) to the Bank Profitability During the Covid-19 Pandemic (Case Study of Buku III Bank in Indonesia) Rusli*, Moch.; Fitriana, Aning
Riwayat: Educational Journal of History and Humanities Vol 6, No 2 (2023): Social and Religious Aspect in History, Economic Science and Law
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v6i2.31658

Abstract

Bank is a financial institution that functions as a liaison between parties who have excess funds and those who need funds. In creating bank health, it is measured by profitability indicators to see the ability to increase profits, measure effectiveness and efficiency in management. Its profitability can be seen from the value of ROA (Return On Assets) and ROE (Return On Equity). The banking industry has problems in bad debtors which can be seen from the value of NPL (Non-Performing Loan) and this is exacerbated by special conditions that have occurred in recent years, namely the Covid-19 pandemic. So it is necessary to see how the effect of non-performing loans on bank profitability during the Covid-19 pandemic and this study conducted a case study on Buku III banks in Indonesia represented by 7 banks that reported financial data from 2019-2021, namely Bank HSBC Indonesia, Bank Tabungan Negara, Bank DBS Indonesia, Bank Permata, Bank Mega, Bank DKI, and Maybank Indonesia. The results show that the results of the analysis using SPSS version 25, partially non-performing loans represented with NPLs have no effect on the profitability of banks represented with ROA and ROE. Meanwhile, the same condition occurs in the results of the analysis test simultaneously or together with non-performing credit variables, namely NPLs, do not affect bank profitability, namely ROA and ROE.
Co-Authors Amelia, Shela Rizqi Anastasia Anggarkusuma Arofah, Anastasia Anggarkusuma Aprianti, Aprianti Arofah, Anastasia Anngarkusuma Barito Destin Alfianika Maharani Farianti, Efi Nur Junaedi, Yusuf Mardiyono, Dwi Ari Millani, Erma Ratna Oktavia, Hana Devi Pangestika, Lia Widya Purwati, Erna Putranto, Afif Hendri Rusli*, Moch. Sariatma, Aditya Delvira Sechan, Cathalina Shella Rizqi Arfianti, Shella Rizqi Supriatin, Dyah Syahputra, Alridho Okta Trilistianingrum, Farinda Tyas, Karunia Zuraidaning Widodo, Nur Aliya Wirawan , Nugroho Budi Wirawan, Nugroho Budi Wulandari , Liana Asri Yuliasari, Diajeng Indah Zuraidaning Tyas, Karunia