Article Per Year (5 Year)
p-Index From 2021 - 2026
0.817
P-Index
This Author published in this journals
All Journal Journal of Artificial Intelligence and Digital Business Journal of Humanities and Social Studies Dhana Variable Research Journal
Ambarita, Nita Priska
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
STRATEGY FOR DETERMINING BEEF COMMODITY PRICES IN CONDITIONS OF FLUCTUATING US DOLLAR EXCHANGE RATE AGAINST THE RUPIAH USING A QUADRATIC EQUATION Ambarita, Nita Priska
JOURNAL OF HUMANITIES AND SOCIAL STUDIES Vol. 2 No. 04 (2024): NOVEMBER 2024
Publisher : Media Inovasi Pendidikan dan Publikasi

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

Abstract

Beef is a food commodity whose needs are mostly imported from other countries, so its selling value is greatly influenced by the US Dollar exchange rate. When the dollar exchange rate increases, sellers must adjust the selling price to avoid losses. The level of price elasticity of demand and changes in exchange rates are two variables that determine the price of beef. In this research, a model of changes in selling prices will be presented regarding the level of price elasticity of demand and changes in exchange rates in a simple quadratic equation model.
Comparative Study of the Use of FIFO and Average Inventory Accounting Methods in Manufacturing Companies Purnomo, Rahmat; Ambarita, Nita Priska
Dhana Vol. 2 No. 2 (2025): DHANA - JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/k0yqgd23

Abstract

Inventory valuation and recording play a crucial role in shaping the quality of financial reporting, particularly in the manufacturing industry where production processes and inventory flow are complex. This study addresses how the use of different inventory accounting methods FIFO (First-In, First-Out) and Average (weighted average) impacts not only net income, but also inventory management efficiency and the company’s strategic positioning in the market. The objective of this research is to conduct a comparative analysis of the effects of these two methods within the accounting practices of manufacturing companies in Indonesia. A qualitative approach was employed through case studies of two large-scale manufacturing firms, using data collected from in-depth interviews and internal financial documentation. The results show that the FIFO method tends to generate higher net profits during periods of rising raw material prices, although it also leads to increased tax obligations. In contrast, the Average method offers more stable reporting outcomes and administrative efficiency, especially in businesses with homogeneous products and high inventory turnover. The discussion draws connections between these findings and PSAK 14, as well as prior literature, highlighting the importance of aligning inventory valuation methods with the operational context and strategic objectives of each company. Ultimately, the study concludes that no single method is universally superior. The effectiveness of implementation depends largely on business characteristics, the company’s internal recording system, and managerial priorities. These findings enhance theoretical understanding by framing inventory accounting choices as strategic financial decisions and offer practical insights for managers seeking to align financial reporting with long-term competitiveness.
ANALYSIS OF QUEUE THEORY AND SERVICE OPTIMIZATION IN THE DRIVE THROUGH SYSTEM OF MCDONALD'S S. PARMAN, SAMARINDA BRANCH USING THE SINGLE SERVER SYSTEM MODEL Ambarita, Nita Priska
VARIABLE RESEARCH JOURNAL Vol. 2 No. 04 (2025): OCTOBER 2025
Publisher : Media Inovasi Pendidikan dan Publikasi

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

Abstract

McDonald's is a multinational fast food company originating from the United States that implements a drive-thru system at some of their outlets. The purpose of this study is to see how optimal the service is at McDonald's drive thru S Parman Samarinda branch. McDonald's drive thru S Parman Samarinda branch uses a single server queue system. The results of this study show that a single server system is very appropriate to use because customers can be served well and get optimal time. If the arrival rate (λ) is 8 customers per hour and the service rate (μ) is 12 customers per hour, then the system is stable because λ < μ. This can be seen from the number of individuals or customers waiting in the queue (Lq), which amounted to 1.33. The average number of customers in the system (L) is a total of 2. The probability of the absence of an empty buyer or server (P0) is 33%.
Pengaruh Peran Direksi Perempuan dan Kinerja Perbankan terhadap Capital Adequacy Ratio pada Bank di Indonesia Tahun 2018-2022 Sura, Patrisya Windy; Kadafi, Amin; Ambarita, Nita Priska
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.v5i1.7607

Abstract

Keberagaman gender dalam dewan direksi menjadi isu penting dalam tata kelola perbankan karena berpotensi memengaruhi kualitas pengambilan keputusan dan pengelolaan risiko yang berdampak pada Capital Adequacy Ratio (CAR). Penelitian ini bertujuan untuk menganalisis pengaruh peran direksi perempuan dan kinerja perbankan terhadap CAR pada bank umum konvensional yang terdaftar di Bursa Efek Indonesia selama periode 2018–2022. Penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi data panel. Variabel independen terdiri dari direksi perempuan yang diukur berdasarkan proporsi dalam dewan direksi dan kinerja perbankan yang diproksikan dengan Return on Assets (ROA), sedangkan variabel dependen adalah CAR. Model yang digunakan adalah Fixed Effect Model (FEM) yang dipilih melalui uji Chow dan uji Hausman serta didukung oleh pengujian asumsi klasik. Hasil penelitian menunjukkan bahwa direksi perempuan berpengaruh negatif dan tidak signifikan terhadap CAR, yang mengindikasikan bahwa keberadaannya belum mampu memberikan kontribusi langsung terhadap penguatan permodalan bank. Kondisi ini dapat dipengaruhi oleh belum optimalnya peran strategis direksi perempuan dalam pengambilan keputusan serta adanya dinamika internal dalam dewan direksi. Sebaliknya, kinerja perbankan yang diukur dengan ROA berpengaruh positif dan signifikan terhadap CAR, yang menunjukkan bahwa peningkatan profitabilitas mampu memperkuat modal dan meningkatkan kemampuan bank dalam menyerap risiko. Secara simultan, kedua variabel independen berpengaruh signifikan terhadap CAR, namun secara parsial kinerja keuangan terbukti lebih dominan dibandingkan karakteristik dewan direksi. Dengan demikian, penelitian ini menegaskan pentingnya peningkatan kinerja keuangan serta optimalisasi peran direksi perempuan dalam mendukung stabilitas permodalan dan tata kelola perbankan di Indonesia.
Co-Authors Kadafi, Amin Rahmat Purnomo, Rahmat Sura, Patrisya Windy