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All Journal Jurnal Ekonomi Manajemen Sistem Informasi Journal of Social And Economics Research Jurnal Hasil Pengabdian Masyarakat (JURIBMAS) Indonesian Journal of Multidisciplinary Scientific Studies El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Bridge: Jurnal Publikasi Sistem Informasi dan Telekomunikasi Journal of Ekonomics, Finance, and Management Studies
Fera Damayanti
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Mathematics Social Sciences Other

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ANALISIS PENERAPAN PENCATATAN KEUANGAN BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) PADA UMKM (STUDI KASUS WARUNG CITRA DHARMA DI KELURAHAN SIANTAN HULU) Listiani Wulandari; Rahma Maulidia; Fera Damayanti
Journal of Social and Economics Research Vol 6 No 1 (2024): JSER, June 2024
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v6i1.573

Abstract

Studi ini mempunyai tujuan untuk mengeksplorasi dua hal utama. Pertama, metode pencatatan keuangan yang dipergunakan di Warung Citra Dharma di Kelurahan Siantan Hulu. Kedua, bagaimana laporan keuangan di UMKM itu direkonstruksi, menurut SAK EMKM. Studi ini termasuk sebuah studi kualitatif yang mengadopsi pendekatan deskriptif. Sumber data yang dipergunakan pada studi ini terdiri dari dua jenis, yakni sumber primer serta sumber sekunder. Peneliti mempergunakan metode analisa deskriptif untuk menganalisa data yang terkumpul. Hasil analisa memperlihatkan jika pencatatan laporan keuangan Warung Citra Dharma di Kelurahan Siantan Hulu sudah dijalankan dengan baik mempergunakan aplikasi bernama buku kas, namun aplikasi itu tidak sepenuhnya sesuai dengan format SAK EMKM. Selain itu, ditemukan jika Warung Citra Dharma belum memperoleh pemahaman yang cukup luas mengenai standar akuntansi, serta terdapat kekurangan pemahaman ataupun ketidaktahuan mengenai penyusunan laporan keuangan relevan dengan SAK EMKM.
Pengaruh Profitabilitas, Struktur Modal, dan Komisaris Independen Terhadap Kualitas Laba Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Meyra Putri Faradina; Fera Damayanti; Syarbini Ikhsan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i7.8096

Abstract

This study aims to analyze the effect of profitability, capital structure, and independent commissioners on earnings quality in banking sector companies listed on the Indonesia Stock Exchange for the 2021–2023 period. Profit is an important part of financial statements because it reflects the company's ability to generate stable profits in each period. Earnings quality is the main indicator in assessing the reliability of a company's financial information. This study uses a quantitative method with secondary data obtained from the annual reports of each company. Data analysis was carried out using IBM SPSS version 26 through descriptive statistical tests, classical assumption tests, multiple linear regression, and hypothesis tests. The study population was banking companies listed on the IDX for the 2021–2023 period, with a purposive sampling technique that resulted in 30 companies and a total of 90 observations. The results of the study show that simultaneously, profitability, capital structure, and independent commissioners have a positive effect on earnings quality. Partially, profitability and capital structure have a significant positive effect, while independent commissioners have no effect on earnings quality.
Penerapan Metode Game Development Life Cycle pada Game Edukasi Pengenalan Sejarah Suku Kluet Muhammad Fadhil; Fera Damayanti; Sarudin, Sarudin
Bridge : Jurnal Publikasi Sistem Informasi dan Telekomunikasi Vol. 2 No. 2 (2024): Bridge: Jurnal Publikasi Sistem Informasi dan Telekomunikasi
Publisher : Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/bridge.v2i2.427

Abstract

Understanding history is often hindered by various constraints, including limited engaging learning media and insufficient attention to the culture of the Kluet tribe. To overcome these obstacles, efforts such as developing engaging learning media, promoting cultural understanding programs, and creating special educational games to introduce the Kluet tribe are necessary. Educational games for history introduction serve as an interesting alternative to introduce the Kluet tribe interactively. The use of technology in education, especially educational games, has attracted attention as an effective means in the learning process. This research will explain the use of the Game Development Life Cycle (GDLC) method in developing an educational game for introducing the history of the Kluet tribe. Based on the questionnaire results provided to users, 85% of respondents stated that this educational game on the history of the Kluet tribe is engaging and interactive.
Analisis Kinerja Keuangan Pemerintah Daerah: Studi Pada Kabupaten Landak Tahun 2020–2023 Aprilla, Angelica; Fera Damayanti
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 6 No. 5 (2025): Jurnal Ekonomi Manajemen Sistem Informasi (Mei - Juni 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v6i5.5483

Abstract

Penelitian ini bertujuan untuk analisis kinerja keuangan Pemerintah Kabupaten Landak selama periode 2020–2023 dengan menekankan pada analisis rasio kemandirian, efisiensi, efektivitas, dan pertumbuhan. Latar belakang dari penelitian ini adalah pentingnya kemandirian fiskal dalam rangka mendukung otonomi daerah dan pembangunan berkelanjutan. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan metode dokumentasi, yaitu mengumpulkan data sekunder dari Laporan Realisasi Anggaran Pemerintah Kabupaten Landak yang diperoleh melalui situs BPKAD Kabupaten Landak. Hasil penelitian menunjukkan bahwa tingkat kemandirian keuangan Kabupaten Landak berada pada kategori sangat rendah, dengan pola hubungan instruktif, yang berarti ketergantungan terhadap pemerintah pusat masih sangat tinggi. Efektivitas PAD menunjukkan tren menurun dari tahun ke tahun, mencerminkan kemampuan daerah dalam realisasikan target pendapatan yang kurang optimal. Tingkat efisiensi pengelolaan keuangan juga belum ideal, bahkan menunjukkan kondisi tidak efisien di beberapa tahun. Pertumbuhan PAD pun cenderung negatif, mengindikasikan adanya penurunan potensi pendapatan daerah. Temuan ini menunjukkan bahwa secara umum kinerja keuangan Kabupaten Landak belum menunjukkan kondisi fiskal yang sehat.
Sosialisasi Teknologi IoT untuk Peningkatan Pemahaman dan Keterampilan Siswa SMK Pantai Labu di Era 4.0 Khairunnisa; Rismayanti; Siti Sundari; Arie Rafika Dewi; Fera Damayanti
JURIBMAS : Jurnal Hasil Pengabdian Masyarakat Vol 4 No 1 (2025): Juli 2025
Publisher : LKP KARYA PRIMA KURSUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62712/juribmas.v4i1.443

Abstract

Industri 4.0 menuntut lulusan SMK memiliki keterampilan berbasis teknologi seperti Internet of Things (IoT). Namun, pemahaman siswa terhadap IoT masih rendah. Pengabdian ini bertujuan untuk meningkatkan pemahaman dan keterampilan dasar siswa SMK Negeri 1 Pantai Labu melalui sosialisasi teknologi IoT. Metode yang digunakan adalah ceramah interaktif dan demonstrasi sederhana kepada 30 siswa kelas XI jurusan Teknik Komputer dan Jaringan. Mitra kegiatan adalah pihak sekolah dan guru pendamping. Evaluasi dilakukan melalui pre-test dan post-test sederhana. Hasil menunjukkan peningkatan pemahaman konsep IoT sebesar 65%, serta munculnya minat siswa untuk mengembangkan proyek IoT sederhana. Kegiatan ini berhasil meningkatkan literasi teknologi siswa sebagai bekal menghadapi dunia kerja dan perkembangan industri. Diperlukan program lanjutan seperti pelatihan praktis untuk memperdalam keterampilan teknis.
Pengaruh Profitabilitas, Struktur Modal, dan Komisaris Independen Terhadap Kualitas Laba Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Meyra Putri Faradina; Fera Damayanti; Syarbini Ikhsan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i7.8096

Abstract

This study aims to analyze the effect of profitability, capital structure, and independent commissioners on earnings quality in banking sector companies listed on the Indonesia Stock Exchange for the 2021–2023 period. Profit is an important part of financial statements because it reflects the company's ability to generate stable profits in each period. Earnings quality is the main indicator in assessing the reliability of a company's financial information. This study uses a quantitative method with secondary data obtained from the annual reports of each company. Data analysis was carried out using IBM SPSS version 26 through descriptive statistical tests, classical assumption tests, multiple linear regression, and hypothesis tests. The study population was banking companies listed on the IDX for the 2021–2023 period, with a purposive sampling technique that resulted in 30 companies and a total of 90 observations. The results of the study show that simultaneously, profitability, capital structure, and independent commissioners have a positive effect on earnings quality. Partially, profitability and capital structure have a significant positive effect, while independent commissioners have no effect on earnings quality.
Pengaruh Kepemilikan Institusional, Proporsi Komisaris Independen dan Profitabilitas Terhadap Penghindaran Pajak Dinida Prilya; Fera Damayanti; Angga Permadi Karpriana
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.8530

Abstract

The purpose of this study is to evaluate and analyze the impact of institutional ownership, proportion of independent commissioners and profitability (ROA &ROE) on tax avoidance. This research applies a quantitative approach with descriptive statistical methods. The population studied includes companies in the food and beverage sector listed on the Indonesia Stock Exchange from 2019 to 2023. Sample collection was carried out using purposive sampling technique, with a total sample of 60. The annual report of each company and data in the form of information from the IDX for data collection needs become secondary data. Multiple linear regression testing was carried out using SPSS version 26 software as a data processing tool. The findings of this study indicate that institutional ownership and return on equity (ROE) have a negative, but insignificant, impact on tax avoidance. Meanwhile, the proportion of independent commissioners has a positive and significant impact on tax avoidance and return on assets (ROA) has a positive but insignificant impact on tax avoidance.
Pengaruh Stabilitas Keuangan, Pergantian Auditor dan Pergantian Direksi Terhadap Fraudulent Financial Reporting dengan Komite Audit Sebagai Variabel Moderasi pada Sektor Manufaktur yang Terdaftar di BEI Nira Dani; Helisa Noviatry; Fera Damayanti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.9737

Abstract

Fraudulent financial reporting (FFR) remains a strategic issue in Indonesia's manufacturing industry, particularly among listed companies on the Indonesia Stock Exchange (IDX). Factors such as financial stability, auditor turnover, and board of directors rotation are suspected to influence the tendency of FFR occurrence. In the context of corporate governance, the audit committee is expected to moderate these relationships. This study aims to examine the effect of financial stability, auditor turnover, and director turnover on FFR, as well as the role of the audit committee as a moderating variable in manufacturing companies during the 2019–2023 period. A quantitative associative approach was employed using purposive sampling, resulting in 15 companies as the research sample. Secondary data were obtained from annual reports and financial statements and analyzed using panel data regression with Eviews 12 software. The research findings indicate that the three independent variables have no significant effect on FFR, and the audit committee is unable to moderate the relationship with the dependent variable, fraudulent financial reporting.
Pengaruh Kepemilikan Institusional, Proporsi Komisaris Independen dan Profitabilitas Terhadap Penghindaran Pajak Dinida Prilya; Fera Damayanti; Angga Permadi Karpriana
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.8530

Abstract

The purpose of this study is to evaluate and analyze the impact of institutional ownership, proportion of independent commissioners and profitability (ROA &ROE) on tax avoidance. This research applies a quantitative approach with descriptive statistical methods. The population studied includes companies in the food and beverage sector listed on the Indonesia Stock Exchange from 2019 to 2023. Sample collection was carried out using purposive sampling technique, with a total sample of 60. The annual report of each company and data in the form of information from the IDX for data collection needs become secondary data. Multiple linear regression testing was carried out using SPSS version 26 software as a data processing tool. The findings of this study indicate that institutional ownership and return on equity (ROE) have a negative, but insignificant, impact on tax avoidance. Meanwhile, the proportion of independent commissioners has a positive and significant impact on tax avoidance and return on assets (ROA) has a positive but insignificant impact on tax avoidance.
Pengaruh Stabilitas Keuangan, Pergantian Auditor dan Pergantian Direksi Terhadap Fraudulent Financial Reporting dengan Komite Audit Sebagai Variabel Moderasi pada Sektor Manufaktur yang Terdaftar di BEI Nira Dani; Helisa Noviatry; Fera Damayanti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.9737

Abstract

Fraudulent financial reporting (FFR) remains a strategic issue in Indonesia's manufacturing industry, particularly among listed companies on the Indonesia Stock Exchange (IDX). Factors such as financial stability, auditor turnover, and board of directors rotation are suspected to influence the tendency of FFR occurrence. In the context of corporate governance, the audit committee is expected to moderate these relationships. This study aims to examine the effect of financial stability, auditor turnover, and director turnover on FFR, as well as the role of the audit committee as a moderating variable in manufacturing companies during the 2019–2023 period. A quantitative associative approach was employed using purposive sampling, resulting in 15 companies as the research sample. Secondary data were obtained from annual reports and financial statements and analyzed using panel data regression with Eviews 12 software. The research findings indicate that the three independent variables have no significant effect on FFR, and the audit committee is unable to moderate the relationship with the dependent variable, fraudulent financial reporting.
Co-Authors Angga Permadi Karpriana Aprilla, Angelica arie rafika dewi Daulay, Zhaki Iftihal Dinida Prilya Helisa Noviatry Khairunnisa Listiani Wulandari Meyra Putri Faradina Muhammad Fadhil Nira Dani Rahma Maulidia Rismayanti Sarudin, Sarudin Siti Sundari Syarbini Ikhsan