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Musfitria, Anessa
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LAPOR EFEKTIVITAS KINERJA KEUANGAN (Studi Kasus Pada PT Indofood CBP Sukses Makmur Tahun 2020 – 2022 ) Mei; Musfitria, Anessa; Sitanggang, Jhonson; Septiani, Ayu
Jurnal Gici Jurnal Keuangan dan Bisnis Vol 16 No 1 (2024): Jurnal Keuangan dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi GICI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58890/jkb.v16i1.240

Abstract

This research aims to see how the company's performance is measured using financial ratios, most of the figures ar obtained from cash flow statement reports. The cash flow statement report shows a process of moving cash in and out of a company which is prepared to show changes in cash during a period. This research used 8 ratios and financial reports for 3 years. This results show that for 3 years the company experienced fluctuations in financial performance.
Pengaruh Kebijakan Dividen, Kebijakan Utang, dan Ukuran Perusahaan Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Yang Terdaftar Dalam Jakarta Islamic Index di Bursa Efek Indonesia 2020-2022) Musfitria, Anessa; Budiana, Indra
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 1, No 10 (2024): May
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11243729

Abstract

This research was conducted to see the influence of dividend policy, debt policy and company size on company value. The sample consisted of 9 companies listed on the Jakarta Islamic Index for 2020-2022. Data analysis was carried out using the multiple linear regression method with the help of SPSS 24. The research results show that dividend policy has no effect on company value, while debt policy and company size have an effect on company value.
Analysis of the Role of Standard Costs in Increasing Production Cost Efficiency: A Case Study of PT. XYZ Musfitria, Anessa; Iswandi, Mei; Djamaa, Wahjuny; Bakti, Rizal; Eldianson, Rio
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 2 (2023): JIMKES Edisi Agustus 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i2.2149

Abstract

This study aims to determine the role of standard costs in increasing the efficiency of production cost control at PT.XYZ. The study investigates the effectiveness of standard costs in enhancing the efficiency of production cost control, with a focus on determining standard costs for raw materials in the year 2021. The data analysis technique used in this study is descriptive quantitative. Based on the results, it can be concluded that standard costs play a significant role in improving the effectiveness of efficient production cost control. The existence of standard costs facilitates companies in determining buying and selling prices for materials. Despite facing unfavorable differences in labor costs, especially in the aggregate processing department's salaries, the application of standard costs resulted in significant cost efficiency in raw material expenses. The overall profitability of the enterprise remained favorable, with the margin between profitable and unprofitable costs supporting the strategic advantage of employing standard costs as a control mechanism. The findings contribute to the theoretical understanding of the practical utility of standard costs in the context of production cost management. This research provides valuable insights for both researchers and practitioners, emphasizing the importance of incorporating standard cost methodologies into managerial decision-making processes to enhance cost control strategies within organizations.
Pengaruh Kualitas Audit, Laporan Manajerial, dan Komite Audit Terhadap Kualitas Pelaporan Keuangan Perusahaan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023 Laksono, Dwi Aryo Prasetyo; Musfitria, Anessa
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 2, No 10 (2025): May
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.16788407

Abstract

The real estate sector in Indonesia has experienced rapid growth in recent years. This sector also has to face various challenges such as economic uncertainty, regulatory changes, and increasingly fierce competition. The purpose of this study is to analyze whether audit quality, managerial reports, and audit committees affect the quality of financial reporting of real estate companies listed on the Indonesia Stock Exchange in 2021-2023. The data in this study used secondary data with the sampling method using the judgment sampling method, which is one type of purposive sampling. The data analysis method uses descriptive statistics, classical assumption tests, multiple linear regression and hypothesis testing. Based on the results of the study, it shows that the coefficient of determination is 19.6%, which means that the audit quality variables, managerial reports and audit committees have the ability to influence the quality of financial reporting, while the remaining 80.4% is influenced by other variables. The results of the F test show the value of f count 4.172 f table 2.874 and a significance level of 0.012 0.05, it can be concluded that the variables of audit quality, managerial reports, and audit committees simultaneously have a positive effect on the quality of financial reporting. The T test results show that the audit quality obtained a t count value of 2.081 t table 1.688 and a significance level of 0.045 0.05, the managerial report obtained a t count of 2.347 t table 1.688 and a significance level of 0.025 0.05, the audit committee obtained a t count of 2.571 t table 1.688 and a significance level of 0.014 0.05. Then the three variables, namely audit quality, managerial reports, and audit committees partially have a positive effect on the quality of financial reporting.  
The Influence of the Technology Acceptance Model (TAM) on the Intention to Use E-Commerce Accounting Information Systems in the TikTok Shop Application (A Case Study of STIE GICI Pondok Gede Students Musfitria, Anessa; Iswandi, Mei; Sari, Clara Dian Puspito
Madani: Jurnal Ilmiah Multidisiplin Vol 3, No 9 (2025): Oktober 2025
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17491099

Abstract

He use of technology has developed significantly in the era of globalization. With the rapid advancement of information technology, the dissemination of information in the business world through internet networks has increased considerably. This development provides convenience for both consumers and producers to establish cooperative relationships in online sales, commonly known as e-commerce. One of the relatively popular e-commerce platforms today is TikTok. This research is based on the Technology Acceptance Model (TAM) theory. This study uses a quantitative approach with an associative research type. The research object is STIE GICI Pondok Gede Campus. Data collection was carried out using a questionnaire distribution technique. The sample was selected using a purposive sampling method, resulting in 57 respondents. The respondents of this study were active students from the 2021/2025 academic cohort. The data analysis used is multiple linear regression with SPSS version 30. The results of this study concluded that: 1) partially, the variables of ease of use, perceived usefulness, risk, and attitude toward use do not have a positive influence, while the trust variable has a positive influence; 2) simultaneously, all variables have a positive influence.
PENDAMPINGAN PENCATATAN KEUANGAN UNTUK PENINGKATAN KAPASITAS USAHA PADA PELAKU UMKM DI DESA TAJUR KECAMATAN CITEUREUP Munawarah, Israfil; Musfitria, Anessa; Wahyu Widayat, Eko
Where Theory, Practice, Experience & Talent Meet, TPeT Vol 1 No 1 (2021): TPeT (Theory, Practice, Experience & Talent Meet): Community Service Journal
Publisher : LPPM GICI

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

Abstract

Tujuan dilaksanakan kegiatan pengabdian kepada masyarakat adalah untuk memberikan pengetahuan pencatatan keuangan untuk peningkatan kapasitas usaha pada pelaku UMKM di Desa tajur melalui kegiatan Pendampingan
Efektivitas Dan Efisiensi Akuntansi Forensik Dan Audit Investigatif Dalam Pembuktian Kecurangan Di Indonesia: Sebuah Evaluasi Komprehensif Berbasis Teori Dan Data Empiris. Musfitria, Anessa; Munawarah, Israfil; Ananda, Cherryl Zeiva; Putri, Elsa Lusiana
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Desember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i3.1191

Abstract

ingginya frekuensi kejahatan keuangan di Indonesia mencerminkan kelemahan sistemik dalam deteksi dini kecurangan. Penelitian ini bertujuan mengevaluasi paradoks antara efektivitas pembuktian hukum dan efisiensi operasional Akuntansi Forensik (AF) serta Audit Investigatif (AI). Menggunakan pendekatan kualitatif deskriptif, penelitian ini mengintegrasikan Teori Fraud Triangle dengan Teori Efektivitas Organisasi untuk menganalisis data dari wawancara praktisi senior dan studi dokumen kasus. Hasil penelitian mengungkap sebuah dikotomi tajam: secara kualitatif, AF dan AI terbukti sangat efektif dengan keberhasilan mengungkap 95% kasus melalui pembuktian unsur kesempatan (opportunity) dan tekanan (pressure). Namun, keberhasilan ini dibayar dengan inefisiensi yang signifikan, ditandai oleh durasi investigasi rata-rata 7,2 bulan dan biaya eksternal mencapai 65% dari total anggaran, yang berujung pada rendahnya tingkat pemulihan aset (42%). Temuan ini mengindikasikan bahwa meskipun metode forensik saat ini ampuh secara hukum, namun tidak berkelanjutan secara ekonomis bagi organisasi. Penelitian merekomendasikan pergeseran paradigma dari investigasi reaktif menuju deteksi proaktif berbasis analitik data dan pembentukan protokol kolaborasi antar-lembaga yang lebih ramping.   The high frequency of financial crimes in Indonesia reflects systemic weaknesses in early detection of fraud. This study aims to evaluate the paradox between the effectiveness of legal evidence and the operational efficiency of Forensic Accounting (FA) and Investigative Auditing (IA). Using a descriptive qualitative approach, this study integrates the Fraud Triangle Theory with Organizational Effectiveness Theory to analyze data from interviews with senior practitioners and case document studies. The results reveal a sharp dichotomy: qualitatively, FA and IA are proven to be highly effective, with a 95% success rate in uncovering cases through proving the elements of opportunity and pressure. However, this success comes at the cost of significant inefficiency, marked by an average investigation duration of 7.2 months and external costs reaching 65% of the total budget, resulting in a low asset recovery rate (42%). These findings indicate that although current forensic methods are legally effective, they are not economically sustainable for organizations. The study recommends a paradigm shift from reactive investigation to proactive detection based on data analytics and the establishment of leaner inter-agency collaboration protocols.  
Co-Authors Ananda, Cherryl Zeiva Ayu Septiani, Ayu Bakti, Rizal Budiana, Indra Djamaa, Wahjuny Eldianson, Rio Israfil Munawarah Iswandi, Mei Laksono, Dwi Aryo Prasetyo Mei Putri, Elsa Lusiana Sari, Clara Dian Puspito Sitanggang, Jhonson Wahyu Widayat, Eko