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All Journal At-Tadbir : jurnal ilmiah manajemen Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal PKM Manajemen Bisnis Jurnal Industri Furnitur dan Pengolahan Kayu Alamtana Benefit: Jurnal Manajemen dan Bisnis
Ma'rifah, Julia Dewi
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Analysis of the Influence of Real Earnings Management, Income Smoothing and Tenure Audit on Cofficient Earnings Response with Intellectual Capital Disclosure as Moderating Variables Ma'rifah, Julia Dewi; Amarta, Zain; Sany, Nukhbah
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7115

Abstract

The purpose of this study is to re-examine the factors that influence and moderate the earnings response coefficient in manufacturing companies. These variables are Real Earnings Management, Income Smoothing, Audit Tenure, and Intellectual Capital Disclosure. The sample of this study consists of 68 manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2017 and selected by the purposive sampling method. This study uses moderated regression analysis. The results of this study shows that real earnings management has no negative influence to earnings response coefficient. Reversly, income smoothing has a negative influence to earnings response coefficient, audit tenure has no influence to earnings response coefficient while intellectual capital disclosure has no positive influence to earnings response coefficient. In other that, Intellectual capital disclosure does not weaken the negative influence of real earnings management and audit tenure to earnings response coefficient. However, Intellectual capital disclosure is proven to weaken the negative influence of income smoothing to earnings response coefficient. 
Pendampingan Sertifikasi Sistem Verifikasi Legalitas Kayu (SVLK) di PT Devonshire Indotama dalam Meningkatkan Akses ke Pasar Internasional Sunardiansyah, Yogi Akbar; Ma'rifah, Julia Dewi; Prasetya, Juliasari; Sabila, Maharsi Anis
Jurnal PKM Manajemen Bisnis Vol. 5 No. 1 (2025): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v5i1.1138

Abstract

There are lot of cases of illegal logging and illegal trading related to woods trade in the international market require that wood producers to have proof of woods legality. Since 2009, the Indonesian government has implemented the Woods Legality Verification System (SVLK) with the aim of ensuring that woods or wood products traded come from legal sources. In 2022, the level of SVLK implementation is still considered low due to relatively rapid changes in SVLK policies. In large-scale industries, the implementation of the SVLK system has made quite good progress, in contrast to small-scale industries which have various obstacles including 1) Incomplete company legality documents; (2) Incomplete production process documentation; (3) Expensive SVLK certification costs; (4) There is no improvement in the selling price of SVLK-certified woods; (5) Not all destination countries for woods product exports require SVLK certification; (6) Government policies related to SVLK often change. The mentoring program for Wood Legality Verification System (SVLK) participants is an initiative intended to assist and guide business actors in the wood industry to obtain SVLK certification. SVLK certification is an important prerequisite for entering the global market, especially the European market which applies strict regulations regarding wood imports. By obtaining assistance, business actors can more easily meet these requirements and increase their access to the international market. In addition, through the industrial empowerment assistance program, it can increase the capacity of small industries to comply with applicable forestry regulations. From the results of the assistance that has been carried out, PT Devonshire Indotama has successfully obtained SVLK certification from the Certification Institution appointed by the Ministry of Environment and Forestry.
Effect Of Total Quality Management And Export Market Orientation On Export Performance Of The Furniture Industry In Jepara Prasetya, Juliasari; Kristianto, Fesa Putra; Ma'rifah, Julia Dewi
At-Tadbir : jurnal ilmiah manajemen Vol 9, No 1 (2025): At-Tadbir: jurnal ilmiah manajemen
Publisher : Islamic University of Kalimantan MAB Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/atd.v9i1.14378

Abstract

This study analyzes the moderating role of business network (BN) in the relationship between export market orientation (EMO), total quality management (TQM) and company export performance (CEP) in the furniture industry. Furniture industry selected as the focus of this research was located in Jepara. The research method used Partial Least Squares Structural Equation Modeling (PLS-SEM) technique involving 28 furniture industry company as samples. The result showed a significant relationship between EMO, TQM and CEP. Furthermore, it was found that BN plays an important moderating role in directing the relationship between EMO, TQM and CEP. These findings reveal that BN is not only a direct influencing variable, but also a key factor in enhancing the effectiveness of EMO and TQM, which in turn positively impacts CEP. This study made a valuable contribution to the literature and corporate practice by providing a better understanding of how EMO, TQM and BN processes can lead to more optimal export performance through EMO. The implications of this study can help firms in the Jepara furniture industry to improve their strategies, optimize business networks and achieve better export performance.
Strategi Mitigasi Risiko Supply Chain Pengadaan Bahan Baku Kayu Pada Industri Furnitur Ma'rifah, Julia Dewi; Amarta, Zain
Benefit: Jurnal Manajemen dan Bisnis Vol. 8 No. 2 (2023): Benefit : Volume 8 Desember No 2 tahun 2023
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v8i2.2701

Abstract

The furniture industry is one of the potential industries in Indonesia with an export value of up to USD 3.5 billion in 2022. The utilization of wood raw materials in the furniture industry is one of the main aspects of furniture manufacturing. Various risks in the supply chain process for procuring wood raw materials can cause losses and obstacles that affect the productivity of the furniture industry. This study aims to develop and select an effective risk mitigation strategy in the process of procuring wood raw materials in one of the furniture industries in Semarang, Central Java, namely PT ABC. House of Risk (HOR) is used in this research method by identifying risk events, risk agents and determining the choice of an effective risk mitigation strategy according to the Effectiveness to Difficulty (ETD) value. The results showed that there were a total of 18 risk events and 21 risk agents in PT ABC's wood raw material procurement process. The first phase HOR produces 5 priority risk agents including A11, A14, A2, A15, and A9 with each Aggregate Risk Potential (ARP) value of 936, 540, 420, 396 and 324. The second phase HOR produces 5 preventive actions with the highest ETD values are PA2, PA33, PA6, PA7, PA4 with ETD of 3096, 2241, 1260, 1260 and 1215.
Peningkatan Brand Awareness Melalui Perancangan Media Promosi Video Profil BUMDES Pucang Berdikari Ma'rifah, Julia Dewi; Sunardiansyah, Yogi Akbar; Sabila, Maharsi Anis
Alamtana: Jurnal Pengabdian Masyarakat UNW Mataram Vol 4 No 2 (2023): Edisi Agustus 2023
Publisher : LPPM UNIVERSITAS NAHDLATUL WATHAN MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51673/jaltn.v4i2.1707

Abstract

Keterampilan mengolah bahan baku tanduk menjadi produk kerajinan telah didapatkan secara turun temurun di Desa Pucang, Kecamat, Kabupaten Magelang. Pengrajin yang ada di Desa Pucang adalah pengrajin produk dari tanduk sapi dan kerbau serta kerajinan berbahan dasar kayu. Hasil kerajinan tanduk saat ini laku dalam jumlah kecil yaitu 5% sampai 15% dari total produk tahun 2021 di daerah tujuan wisata akibat dari pandemi Covid 19. Kendala dalam mengakses pasar adalah masalah yang dihadapi oleh para pengrajin. Penurunan omset penjualan selama pandemi Covid 19 akhirnya juga menggerus modal usaha para pengrajin. Pendirian BUMDES Pucang Berdikari, memberikan solusi dan harapan baru para pengrajin untuk menyelesaikan permasalahan diatas. Oleh karenanya, Tim Pengabdian dari Prodi Manajemen Bisnis Industri Furnitur (MBIF) dari Politeknik Industri Furnitur dan Pengolahan Kayu merancang media promosi berupa Video Profil BUMDES Pucang Berdikari agar dapat membantu para pengrajin tanduk serta kayu untuk membangun kesadaran pengrajin mengenai branding, membuka pangsa pasar baru serta meningkatkan penjualan.
Pelatihan Pertolongan Pertama Pada Kecelakaan (P3K) di Industri Furnitur Ma'rifah, Julia Dewi; Kristianto, Fesa Putra; Prasetya, Juliasari
Alamtana: Jurnal Pengabdian Masyarakat UNW Mataram Vol 4 No 3 (2023): Edisi Desember 2023
Publisher : LPPM UNIVERSITAS NAHDLATUL WATHAN MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51673/jaltn.v4i3.1770

Abstract

Industri furnitur termasuk dalam segmen kerja yang memiliki resiko kecelakaan kerja yang cukup tinggi. Oleh karena itu, untuk diperlukan kegiatan preventif dalam terjadinya kecelakaan kerja yaitu dengan memberikan pengetahuan dan pemahaman terkait keselamatan, kesehatan kerja dan lingkungan (K3L) dan Pertolongan Pertama Pada Kecelakaan Kerja (P3K). Merujuk pada hal tersebut, Pengabdian Kepada Masyarakat (PKM) di Prodi Manajemen Bisnis Furnitur Politeknik Industri Furnitur mengarah pada pemberian Pelatihan Pertolongan Pertama Pada Kecelakaan (P3K) Dalam Meningkatkan K3L di Industri Furnitur. Metode yang digunakan dalam pelatihan ini adalah focus group discussion, observasi, implementasi praktik dan evaluasi. Peserta pelatihan berjumlah 27 orang dari di PT Mamagreen, PT Semeru Karya Buana dan PT Kayu Pemata. Hasil dari pelatihan ditunjukan dari posttes dimana diperoleh Rata-rata pengetahuan sebelum pelatihan P3K adalah 50%, sedangkan setelah pelatihan P3K mengalami peningkatan menjadi 76%. Hasil uji test berpasangan diperoleh p value > 0,005 artinya terdapat perbedaan rerata yang sangat signifikan antara sebelum dan sesudah diberikan pelatihan P3K. Dapat dikatakan adanya pelatihan tersebut dapat meningkatkan pengetahuan karyawan industri furnitur yang menjadi peserta pelatihan.
Pengukuran Beban Kerja dengan Metode Full Time Equivalent (FTE) untuk Mengoptimalkan Kinerja Karyawan Departemen PPIC pada PT Segatama Lestari Ma'rifah, Julia Dewi; Rahayu, Putri
Jurnal Industri Furnitur dan Pengolahan Kayu Vol 2 No 1 (2024): JIFKA Juni 2024
Publisher : Politeknik Industri Furnitur dan Pengolahan Kayu

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

Abstract

PPIC adalah suatu departemen yang bertugas mempersiapkan proses manufaktur dan mengelola persediaan bahan baku hingga akhirnya diproses oleh departemen produksi menjadi barang jadi. PPIC pada perusahaan manufaktur termasuk ke dalam departemen untuk merencanakan dan mengendalikan proses produksi, sehingga proses tersebut bisa berjalan sesuai dengan rencana yang telah ditentukan. Pengukuran beban kerja adalah proses untuk menetapkan jumlah jam kerja yang digunakan atau dibutuhkan untuk menyelesaikan suatu pekerjaan dalam waktu tertentu dengan mempertimbangkan beberapa faktor kegiatan selama bekerja, seperti faktor kelonggaran yaitu pemenuhan kebutuhan pribadi, faktor kelelahan, dan lingkungan kerja. Pengukuran beban kerja juga merupakan sebuah teknik perencanaan untuk menentukan berapa tenaga kerja yang dibutuhkan. Beban kerja yang dilimpahkan pada pekerja terbagi dalam tiga kondisi yaitu, beban kerja normal, beban kerja berlebih, dan beban kerja yang rendah. Sedangkan 4 tenaga kerja PPIC lainnya memiliki beban kerja dengan kategori normal/fit. Pada tenaga kerja dengan nilai FTE underload dapat dievaluasi dengan penambahan beban kerja. Sesuai rencana pemindahan produksi tersebut, maka saat mutase sudah terlaksana untuk beban kerja yang berlebih dapat dilimpahkan kepada tenaga kerja dengan nilai FTE underloadini.
Co-Authors Amarta, Zain Kristianto, Fesa Putra Nukhbah Sany, Nukhbah Prasetya, Juliasari Rahayu, Putri Sabila, Maharsi Anis Sunardiansyah, Yogi Akbar