Article Per Year (5 Year)
p-Index From 2020 - 2025
0.778
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Raflesia Akuntansi Jurnal Fairness
Niarti, Upi
Unknown Affiliation
Economics, Econometrics & Finance

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
EFEKTIVITAS PROGRAM PERENCANAAN PARTISIPATIF PEMBANGUNAN PEDESAAN BERBASIS DIGITAL Sari, Dian Mardiati; Niarti, Upi
Jurnal Ilmiah Raflesia Akuntansi Vol 9 No 1 (2023): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v9i1.223

Abstract

Tujuan Penelitian ini adalah untuk mengetahui tingkat efektifitas perencanaan partisipatif dalam pembangunan pedesaan di Kecamatan Talo Kabupaten Seluma. Dengan menggunakan metode penelitian kuantitatif, dianalisis efektifitas pelaksanaan perencanaan partisipatif dalam enam dimensi, yaitu dimensi fokus pada kepentingan masyarakat, dimensi partisipatoris, dimensi sinergitas, dimensi fisibilitas, dimensi dinamis, dan dimensi legalitas. Dari hasil penelitian dapat diambil kesimpulan pelaksanaan perencanaan partisipatif yang dilakukan di Kecamatan Talo Kabupaten Seluma cukup efektif jika dilihat dari dimensi fokus pada kepentingan masyarakat, dimensi partisipatoris, dimensi dinamis dan dimensi legalitas, sedangkan jika dilihat dari dimensi sinergitas dan dimensi fisibilitas pelaksanaan perencanaan partisipatif kurang efektif. Jika dilihat secara keseluruhan dimensi pelaksanaan perencanaan partisipatif cukup efektif.
Pengaruh Pengungkapan Sustainability Report, Ukuran Perusahaan, dan Kesempatan Investasi terhadap Nilai Perusahaan Clara Laurensia, Valerie; Purwaningrum, Supiningtyas; Niarti, Upi
Jurnal Ilmiah Raflesia Akuntansi Vol 9 No 2 (2023): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v9i2.275

Abstract

Company value is a condition a company achieves based on investors' perception of the managers' success in managing company resources. Company value is often associated with stock prices, as the company's stock price is a market response to the overall condition of the company. This study aims to determine the influence of sustainability report disclosure, firm size, and investment opportunity set on company value. The research population consisted of 72 companies, and after using the purposive sampling method, 6 companies met the criteria selected. The data used in this study were quantitative in the form of annual reports and sustainability reports of food and beverage sub-sector companies listed on the Indonesia Stock Exchange from 2017-2021. The analysis technique used in this study was multiple linear regression analysis, preceded by testing the classical assumptions, including tests for normality, multicollinearity, autocorrelation, and heteroscedasticity. The results of this study indicate that sustainability report disclosure, firm size, and investment opportunity set collectively influence company value. However, sustainability report disclosure does not significantly affect company value. Firm size has a significant effect on company value, and investment opportunity set also has a significant effect on company value.
Penerapan Dan Pelaksanaan Akuntansi Lingkungan Di RSUD Kanujoso Djatiwibowo Balikpapan Gunawan, Santi; Niarti, Upi; Meriana, Meriana; Paddery, Paddery
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 1 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i1.316

Abstract

Pengurusan area ialah bentuk tanggung jawab tiap badan ataupun industri yang menciptakan produk ataupun pelayanan buat melaksanakan aktivitasnya. Bagi Elyafei( 2012), dampak aktivitas pembedahan sesuatu industri, bagus positif ataupun minus, hendak membagikan akibat langsung ataupun tidak langsung kepada lingkungan dekat. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana penerapan dan pelaksanaan akuntansi lingkungan di RSUD Dr. Kanujoso Djatiwibowo. Langkah- langkah analisa informasi yang dicoba merupakan: 1). Pengumpulan informasi berbentuk akta, arsip, serta hasil tanya jawab ataupun pemantauan setelah itu dipilih serta diorganisir dengan cara analitis buat mengenali dokumen- dokumen yang relevan selaku bawah membuat balasan atas sesuatu kasus. 2). Memastikan bayaran area 3). Analisa pengeluaran atau bayaran area hidup bersumber pada pangkal serta peruntukan anggaran RSUD Dr. Kanujoso Djatiwibowo. Berdasarkan hasil penelitian yang telah dilakukan terdapat 4 kesimpulan yang didapat, salah satunya adalah RSUD Dr. Kanujoso Djatiwibowo tidak melakukan akuntansi lingkungan hidup, terbukti dengan tidak dibuatnya laporan khusus mengenai biaya lingkungan hidup. Memang belum ada standar akuntansi yang mewajibkan penerapan akuntansi lingkungan hidup di Indonesia.
Analisis Pendapatan Usaha Pada Peternakan Ayam Ras Petelur “SBK” (Simpang Bukit Kaba) Farm Desa Karang Jaya Kecamatan Selupu Rejang Oktarizal, Ilham; Niarti, Upi
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.545

Abstract

This research aims to analyze and find out the total production costs of Mr. Andianto's egg-laying chicken farm in 1 period 2023, the total sales of eggs from Mr. Andianto's farm in 1 period 2023, and the total profit/profit from Mr. Andianto's SBK FARM egg-laying chicken farming business. in 1 Period 2023. The method used in this research is a quantitative descriptive method. The results of the analysis that I got after many calculations show that the total production costs of Mr. Andianto's egg laying chicken farming business for 1 period 2023 is IDR 543,468,000, the total income from selling Mr. Andianto's eggs for 1 period 2023 is IDR 777,600,000, and the total profit of Mr Andianto's egg-laying chicken farm for the period 2023 is IDR 234,132,000. And shows that this business is profitable and very promising now and in the future, because the demand for eggs will never stop, so this business is worth running.
ANALISIS TOTAL QUALITY MANAGEMENT (TQM) DAN KINERJA MANAJERIAL PADA POLITEKNIK RAFLESIA REJANG LEBONG Niarti, Upi; Nurazi, Ridwan; Coryanata, Isma
JURNAL FAIRNESS Vol. 6 No. 2 (2016)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (147.965 KB) | DOI: 10.33369/fairness.v6i2.15130

Abstract

This research is a descriptive analysis that compares theory with its implementation, namely the analysis of Total Quality Management (TQM) and managerial performance in higher education organizations.The data were obtained through a questionnaire on the management of the Raflesia polytechnic and its customers. The analytical method used is qualitative data analysis according to the model of Miles and Huberman (1984).The results showed that the implementation of the TQM concept according to the theory of Tenner and DeToro at the Raflesia Rejang Lebong Polytechnic has been carried out "quite well" in certain parts but in other parts, there is still need to be improvement by management in the future. As for managerial performance, the results show that the management performance of the Raflesia Polytechnic has been running quite well.  
Co-Authors Clara Laurensia, Valerie Gunawan, Santi Isma Coryanata Meriana Meriana Oktarizal, Ilham Paddery, Paddery Purwaningrum, Supiningtyas Ridwan Nurazi, Ridwan Sari, Dian Mardiati