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All Journal Students´ Journal of Accounting and Banking JAM : Jurnal Aplikasi Manajemen JABE (Journal of Accounting and Business Education) Jurnal Pengabdian UntukMu NegeRI PERFORMA : Media Ilmiah Teknik Industri Research In Management and Accounting (RIMA) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Inovasi Penelitian Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian Masyarakat Asia Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Community Empowerment Jurnal Pengabdian kepada Masyarakat International Journal of Social Science Journal of International Conference Proceedings Kingdom (The Journal of Biological Studies) E-Amal: Jurnal Pengabdian Kepada Masyarakat Research In Management and Accounting (RIMA)
Fitri Purnamasari
Universitas Negeri Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management 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 Public Health Social Sciences Other

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PENGARUH KARAKTER EKSEKUTIF, KARAKTERISTIK PERUSAHAAN DAN DIMENSI TATA KELOLA PERUSAHAAN YANG BAIK PADA TAX AVIDANCE DI BURSA EFEK INDONESIA Fitria Purnamasari, 11.05.52.0167; Wahjudi, Djoko
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No.1 Edisi April 2016
Publisher : Students Journal of Accounting and Banking

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

Abstract

The purpose of this study was to analyze the influence of executive character, laverage, independent directors and audit committee against tax avoidance in companies listed on the Stock exchange Years 2012-2014. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange in the period 2012-2014. The sample in this study in many as 75 companies. The sampling technique used purposive sampling. The criteria for the sample in a row during the observation period 2012-2014. Tha analysis tool used is multiple linear regression. The results the analysis cann be clonclude that : Character executives negatively affects tax avoidance. Laverage positive effect on tax evasion. Independent commissioners positive effect on tax avoidance. The Audit committee negatively affect tax avoidance.Keywords: Corporate Characteristics, Executive Character, Corporate Governance, Tax Avoidance
Analisis Dupont Untuk Menentukan Usulan Program Perbaikan Kinerja Pada Perusahaan Pertambangan XYZ Maryanie, Dwi Indah; -, Febrinata; Purnamasari, Fitri; Ardiansyah, Rakhman; Sutopo, Wahyudi
Performa: Media Ilmiah Teknik Industri Vol 12, No 2 (2013): PERFORMA Vol. 12, No 2 September 2013
Publisher : Industrial Engineering Study Program, Faculty of Engineering, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.751 KB) | DOI: 10.20961/performa.12.2.12686

Abstract

Laporan keuangan merupakan salah satu alat penting bagi suatu perusahaan, karena baik-buruknyakondisi perusahaan dapat dianalisis dengan menggunakan komponen-komponen di dalamnya. Tujuan dari penelitian ini adalah untuk menganalisis kinerja perusahaan pertambangan XYZ berdasarkan laporan keuangan perusahaan dengan analisis DuPont. Hasil penelitian menunjukkan bahwa pendapatan bersih perusahaan masih kecil, ketika penjualan yang dihasilkan sangat besar. Hal ini menunjukkan adanya gap yang sangat besar di antara keduanya. Penelitian ini memberikan usulan program perbaikan kinerja guna menaikkan Return on Assets perusahaan dan membuat usulan program perbaikan kinerja dalam rangka meningkatkan produktivitas pekerja agar dapat meningkatkan hasil pendapatan bersih perusahaan
PENGARUH KARAKTER EKSEKUTIF, KARAKTERISTIK PERUSAHAAN DAN DIMENSI TATA KELOLA PERUSAHAAN YANG BAIK PADA TAX AVIDANCE DI BURSA EFEK INDONESIA Fitria Purnamasari, 11.05.52.0167; Wahjudi, Djoko
Students' Journal of Accounting and Banking Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students' Journal of Accounting and Banking

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

Abstract

The purpose of this study was to analyze the influence of executive character, laverage, independent directors and audit committee against tax avoidance in companies listed on the Stock exchange Years 2012-2014. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange in the period 2012-2014. The sample in this study in many as 75 companies. The sampling technique used purposive sampling. The criteria for the sample in a row during the observation period 2012-2014. Tha analysis tool used is multiple linear regression. The results the analysis cann be clonclude that : Character executives negatively affects tax avoidance. Laverage positive effect on tax evasion. Independent commissioners positive effect on tax avoidance. The Audit committee negatively affect tax avoidance.Keywords: Corporate Characteristics, Executive Character, Corporate Governance, Tax Avoidance
LITERASI FINANSIAL PADA TAMAN BACA MASYARAKAT Hanjar Ikrima Nanda; Ria Zulkha Ermayda; Fitri Purnamasari; Nabila Dini Syara; Mochammad Galih Satriyo
Jurnal Pengabdian UntukMu NegeRI Vol 3 No 2 (2019): Pengabdian Untuk Mu negeRI
Publisher : LPPM UMRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (578.827 KB) | DOI: 10.37859/jpumri.v3i2.1504

Abstract

Abstrak Pengelolaan mandiri oleh pemilik Taman Baca Masyarakat (TBM), seringkali dihampiri oleh masalah keuangan yang cukup mengancam kontinuitasnya. Kurang pengetahuan dari pengurus organisasi nirlaba ini dapat diminimalisir dengan memberikan lokakarya terkait pengelolaan keuangan organisasi sejenis. Dana dari donasi—baik tunai maupun non tunai—seyogyanya diterima, dicatat, serta dilaporkan dengan baik dan menarik, sehingga meningkatkan kepercayaan donatur. Tujuan dari rangkaian kegiatan ini adalah untuk memberikan keterampilan teknis terkait pembuatan laporan keuangan TBM yang mudah dipahami oleh para stakeholder, dengan menggunakan metode berupa penggalian masalah, pemberian materi serta praktik. Kegiatan pertama yang dilakukan adalah leadership group discussion yang hasilnya membantu kegiatan berikutnya agar tepat sasaran. Kegiatan selanjutnya yaitu lokakarya yang diselenggarakan dalam bentuk praktik pencatatan dan juga penyajian laporan keuangan yang menarik serta mudah dipahami. Kegiatan pengabdian ini direspon positif oleh peserta, dan mereka mulai berkomitmen untuk tertib mencatat donasi tunai dan non tunai di TBM masing-masing. Ke depannya, kegiatan semacam ini sebaiknya ditindaklanjuti dengan pendampingan untuk menyesuaikan inti dari materi dengan keunikan masing-masing TBM. Kata kunci: Literasi Finansial, Taman Baca Masyarakat, Laporan Keuangan, Organisasi Nirlaba Abstract Self-management by the owners of the Community Reading Park (TBM), often accompanied by financial problems that threaten its continuity. Lack of knowledge from the management of this non-profit organization can be minimized by providing workshops related to the financial management of similar organizations. Funds from donations—both cash and non-cash—should be received, recorded, and reported both properly and attractively, thereby increasing donor trust. The purpose of this series of activities is to provide technical skills related to the preparation of TBM financial reports that are easily understood by stakeholders, using excavating problems, providing material and practice as the methods. The first activity carried out was a leadership group discussion whose results helped the next activity to be on target. The next activity is a workshop about recording practices and the making of interesting financial statements that easy to be understand. The community service activity was responded positively by the participants, and they began to commit to an orderly record of cash and non-cash donations at their respective TBMs. In the future, this kind of activity should be followed up with assistance to adjust the core of the material with the uniqueness of each TBM. Keywords: Financial Literacy, Taman Baca Masyarakat, Financial Reports, Non-Profit Organization
THE BASICS ON ACCOUNTING PROFESSION SELECTION: LATEST CAPTURE DURING COVID-19 PANDEMIC ERA Azizah, Nurul; Purnamasari, Fitri
RIMA - Research In Management and Accounting Vol 4, No 1 (2021): June
Publisher : Faculty of Business, Widya Mandala Surabaya Catholic University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v4i1.3048

Abstract

COVID-19 pandemic era is very potential in changing the mindset of students in the accounting field in seeing their future careers. It cannot be denied that there are several factors in how they view the prospects for the accounting profession amid this pandemic. This research was conducted at a university located in Malang City, Indonesia. The data was obtained through interviews with 70 students of the Accounting Department, Faculty of Economics. Interviews were conducted in person for approximately three months in 2020. In connection with the COVID-19 pandemic, interviews were conducted online. It is revealed that financial performance rewards and an ideal work environment are the two main factors that accounting students consider in determining their career path.
TRANSITION OF MERGERS AND EMPLOYEE BEHAVIOR: A LATEST OVERVIEW OF SHARIA BANKING ORGANIZATIONS Fitri Purnamasari; Hanjar Ikrima Nanda; Gusti B tari Artichah; Gracia Angelina Nawang Wulan; Mohd Rizal Palil
Jurnal Inovasi Penelitian Vol 2 No 7: Desember 2021
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jip.v2i7.1054

Abstract

Various kinds of strategies tend to be carried out by business people in order to maintain their business while strengthening their position among other competitors, such as carrying out strategies in the form of business combinations or mergers. However, often the merger strategy also has an impact on the internal parties of the entities that do it. This study seeks to dig deeper into the perspectives and views of employees affected by the merger, especially employees of Islamic banking entities. The research was conducted using qualitative methods. Data were collected from a number of direct and indirect interviews (through open-questionnaire) on eight employees from upper management and lower management at Bank Syariah X in Malang City. Overall, employees can be said to respond positively to the merger in Islamic banking, although there are some negative things related to welfare that they are worried about.
Study of Key Financial Activities as a Tool for Managerial Decision Making at PT MDM Indonesia Tbk Fitri Purnamasari; Nurul Azizah
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 4 (2021): 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.v4i4.3366

Abstract

As users of financial information, interested parties certainly need a variety of information to assess how well the company provides benefits for them, allows them to be invited to cooperate professionally, or has the potential to be given investment. Even internally, financial reports are also able to be a measuring tool to measure how well managers and employees have worked during the last period, so that the measurement of several key financial activities can be an evaluation tool that is very helpful for company managers. In this study, the company that is the object of research is PT MDM Indonesia, as one of the leading cosmetic manufacturers in Indonesia. From the results of the analysis, PT MDM Indonesia in 2014 obtained an RNOA of 14.20% of the average net operating assets of approximately 179 billion Rupiah, ROCE ratio of 14.58%, and an NBC value of -5.75% . This indicates that from the three perspectives, PT MDM Indonesia is considered to have high performance profitability and growth were quite good during the period from 2013 to 2014 then
MENDORONG IBU DI LINGKUNGAN TBM TERAS LITERASI UNTUK MELEK LITERASI KEUANGAN RUMAH TANGGA DAN USAHA Hanjar Ikrima Nanda; Fitri Purnamasari; Fitriana Santi; Dhita Arizka Oktavia
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 7: Desember 2021
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v1i7.665

Abstract

Masyarakat di lingkungan TBM TL memiliki kesadaran akan pentingnya literasi keuangan untuk menciptakan kebebasan finansial, guna menciptakan kesejahteraan keluarga. Kegiatan pengabdian kepada masyarakat ini dilakukan dengan tiga tahap, yaitu persiapan, lokakarya, dan juga pendampingan. Peserta terdiri dari kartini keluarga yang menggantungkan nafkah dari suami, dan sebagian telah memiliki usaha mikro kecil. Tahap persiapan yang dilakukan dengan observasi bersama mitra telah membantu suksesnya kegiatan ini sehingga tepat sasaran. Teknis lokakarya yang dilakukan secara online dan disertai praktik, juga telah membantu terselenggaranya kegiatan pembelajaran bagi orang dewasa ini. Tahap pendampingan menjadi hal yang dinanti peserta, sehingga mereka dapat unjuk diri dalam mengungkapkan ide-ide kreatif dari hasil lokakarya. Melalui rangkaian kegiatan ini, para ibu rumah tangga, dan juga yang memiliki bisnis telah mampu memulai untuk disiplin mengelola keuangan, sesuai dengan rencana.
SOSIALISASI RED OCEAN STRATEGY DAN BLUE OCEAN STRATEGY SEBAGAI UPAYA MENINGKATKAN DAYA SAING UKM MAHASISWA DI KOTA MALANG Dwi Narullia; Sheila Febriani Putri; Fitri Purnamasari; Dhika Maha Putri; Yana Respati Dewi; Nila Cahayati
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 7: Desember 2021
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v1i7.671

Abstract

Kota Malang sebagai ‘Kota Pendidikan’ menjadi potensi yang besar untuk memunculkan wirausahawan-wirausahawan muda di lingkungan perguruan tinggi. Dengan ragam usaha atau bisnis yang telah dan/atau sedang dirintis, tim menemukan permasalahan yaitu minimalnya pengetahuan akan merintis usaha yang berkelanjutan dan berdaya saing disektor riil. Mahasiswa pelaku bisnis dihadapkan dengan ragam persaingan pasar yang kompleks dan inovatif, sehingga untuk menjadikan usaha tersebut berkelanjutan diperlukan adanya edukasi mengenai cara meningkatkan daya saing UKM. Dengan mengusung tri dharma perguruan tinggi solusi yang diberikan bagi permasalahan yang dihadapi adalah dengan memberikan sosialisasi Red Ocean Strategy (ROC) dan Blue Ocean Strategy (BOC) sebagai upaya meningkatkan daya saing UKM bagi mahasiswa pelaku bisnis dan pecinta bisnis. Kegiatan dihadiri oleh 15 mahasiswa pelaku bisnis di Univeritas Negeri Malang (UM) dan Universitas Muhammadiyah Malang (UMM). Hasil dari kegiatan (evaluasi) adalah adanya peningkatan pengetahuan dan analisis akan inovasi strategi mahasiswa pelaku bisnis yang diwujudkan dalam pembuatan analisis Business Model Canvas (BMC).
The Essentials of Studies on IT and Management Accounting Fitri Purnamasari; Sheila Febriani Putri; Nurul Azizah
Journal of International Conference Proceedings (JICP) Vol 2, No 1 (2019): Proceedings of the 3rd International Conference of Project Management (ICPM) Bal
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v2i1.428

Abstract

As computerized systems are increasingly being used including in every aspects, there are various interesting topics that can be taken and developed by subsequent researchers related to the phenomena. This paper seeks to help researchers by presenting summaries, quotations and comparisons of some studies related to the role and needs/urgency of information technology adaptation especially in management accounting area. The role and urgency of information technology in management accounting can be reviewed in various contexts; such as business and education contexts. Besides, the review process also can be carried out through research with various methods. Researchers need to design and map the objectives of the research to be taken clearly, then choose the appropriate method for realizing the goal.
Co-Authors -, Febrinata Anugrahani, Inanda Shinta Ardiansyah, Rakhman Aulia Fuad Rahman Dewanti, Rosa Nidya Dhika Maha Putri Dhita Arizka Oktavia Dian Syariati Dita Selsabillah Djoko Wahjudi Djukri Djukri Dwi Indah Maryanie Dwi Narullia Elvira Erfitra Dian Apriani Ferby Mutia Edwy Fitriana Santi Gloria Oktaviani Simatupang Gracia Angelina Nawang Wulan Gregoriaus Hermawan Kristyanto Gusti B tari Artichah IGP Suryadarma Imam Subekti Joko Riskiyono Kristanti, Clara Agustina M. Hafidz Rifki Farokhi M. Zulkarnaen Purnamaputra Margareta Susanti Mochammad Galih Satriyo MOHD RIZAL PALIL Mohd. Rizal Palil Muhammad Muhammad Muhammad Muhammad Zulkarnaen Purnamaputra Nabila Dini Syara Nanda, Hanjar Ikrima Nila Cahayati Novayanti, Noorhayati NURUL AZIZAH Nurul Azizah NURUL AZIZAH Prima Minerva Rahayu, Ika Listiana Ratri, Ratni Ria Zulkha Ermayda Roziin, Ahmad Wafi Amal Abu Sheila Febriani Putri Sri, Shifa Sundari, Sri Wahyuni Wahyudi Sutopo Windiyani, Winda Yana Respati Dewi