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All Journal JURNAL PENGABDI Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal E-Bis: Ekonomi Bisnis Medikonis DFAME Digital Financial Accounting Management Economics Journal Asmara IJBAE
Fitriana, Aning
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Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Mechanical Engineering Medicine & Pharmacology Social Sciences Other

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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

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kepatuhan wajib pajak melalui program relawan pajak. Relawan pajak adalah individu yang secara sukarela memberikan kontribusi dan waktu mereka untuk membantu dalam kegiatan pelaporan dan pengurusan pajak. Oleh karena agar dapat melayani wajib pajak dengan baik dibekali pengetahuan berupa komunikasi, etika relawan pajak, e-SPT OP, dan e-filling. Metode pelaksanaan kegiatan pengabdian yaitu pelatihan dan pendampingan relawan pajak. Hasil kegiatan menunjukkan bahwa terdapat 15 orang tim relawan pajak yang membantu program pendampingan pelaporan SPT tahunan pajak penghasilan. Setiap relawan rata - rata mampu melayani 5 - 10 orang Wajib Pajak per hari, sehingga total terdapat sekitar 90 - 150 WP yang berhasil dilayani oleh tim relawan pajak selama satu bulan. Sebanyak 1.213 SPT tahunan WP orang pribadi yang berhasil dilaporkan oleh tim relawan pajak yang berasal dari mahasiswa, selama satu bulan program pendampingan di KPP Pratama Purbalingga. Program relawan pajak ini memberikan pengalaman bagi mahasiswa dalam meningkatkan bekal pengalaman sebagai kunci memasuki dunia kerja yang semakin komptetitif.
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.
Co-Authors Amelia, Shela Rizqi Anastasia Anggarkusuma Arofah, Anastasia Anggarkusuma Destin Alfianika Maharani Pangestika, Lia Widya Purwati, Erna Sechan, Cathalina Shella Rizqi Arfianti, Shella Rizqi Tyas, Karunia Zuraidaning Wirawan , Nugroho Budi Wirawan, Nugroho Budi Yuliasari, Diajeng Indah