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All Journal Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Buletin Ilmiah Nagari Membangun Referensi : Jurnal Ilmu Manajemen dan Akuntansi Arthavidya Jurnal Ilmiah Ekonomi PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara eMBeJi : Manajemen dan Bisnis Jurnal Jurnal Akuntansi AKUNESA International Journal of Accounting & Finance in Asia Pasific Riset Akuntansi dan Keuangan Indonesia Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Rizka Fitriasari
Universitas Brawijaya
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Veterinary Other

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The Effect of Corporate Financial Performance, Firm Size, and Firm Age on Firm Value with Climate Change Disclosure as a Moderator Kurniawan, Egananda; Fitriasari, Rizka
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 2 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i2.9839

Abstract

This study investigates the effect of corporate financial performance, firm size, and firm age on firm value with the implementation of climate change disclosures as a moderating variable, utilizing stakeholder theory. Climate change disclosure (CCD) as recommended by the Task Force on Climate-related Financial Disclosures (TCFD) serves as a moderating variable, which is a novelty in this study. The samples include 16 energy sector companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023, selected through purposive sampling and analyzed by panel data regression and moderated regression. The analysis results exhibit that ROA has a positive effect on firm value, ROE has a negative effect on firm value, and firm size and firm age have no effect on firm value. CCD weakens the effect of ROA and strengthens the effect of ROE on firm value, but does not moderate the effect of firm size and firm age on firm value.
Pelatihan Perencanaan Keuangan Dan Investasi Berbasis Prinsip Syariah Pada Wali Murid ”Rutaba Al’ Adn” Kota Malang Fitriasari, Rizka; Karis, Reyhan Achmad
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 1.1 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) SPECIAL ISSUE
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i1.1.4949

Abstract

Kegiatan ini bertujuan untuk meningkatkan literasi keuangan dan kesadaran investasi syariah di kalangan wali murid di "Rutaba Al'Adn" Kota Malang melalui kegiatan Pengabdian Kepada Masyarakat yang menggunakan metode Community-Based Participatory Research (CBPR). Kegiatan ini dirancang untuk mengatasi kurangnya pengetahuan dan praktik perencanaan keuangan yang baik dalam rumah tangga, yang sering kali terbatas pada konsumsi sehari-hari tanpa mempertimbangkan investasi atau tabungan jangka panjang. Dalam konteks Indonesia, dimana pengelolaan keuangan rumah tangga masih banyak yang bersifat tradisional, terutama di kalangan ibu rumah tangga, penelitian ini menawarkan pendekatan holistik yang mengintegrasikan prinsip syariah dalam pengelolaan keuangan, termasuk penghasilan halal, konsumsi yang bertanggung jawab, serta alokasi untuk investasi dan sedekah. Melalui penyuluhan dan edukasi, program ini bertujuan untuk membangun fondasi keuangan yang kuat di kalangan keluarga, memperkenalkan mereka pada investasi syariah, dan meningkatkan kesadaran tentang dampak negatif dari kurangnya perencanaan keuangan. Edukasi yang diberikan tidak hanya teoritis tetapi juga aplikatif, memungkinkan peserta untuk langsung menerapkan pengetahuan dalam kehidupan sehari-hari. Selain itu, program ini juga menekankan pentingnya pemberdayaan ibu rumah tangga sebagai pengelola keuangan keluarga dan mengakui peran mereka yang krusial dalam memastikan kesejahteraan finansial keluarga. Dengan mengadopsi pendekatan CBPR, kegiatan ini melibatkan wali murid dan stakeholder lain dalam semua tahapan, dari identifikasi kebutuhan hingga perencanaan, pelaksanaan, evaluasi, dan penyebaran hasil. Pendekatan ini tidak hanya meningkatkan literasi keuangan dan investasi syariah tetapi juga memperkuat kapasitas komunitas untuk secara berkelanjutan mengidentifikasi dan menangani masalah mereka sendiri. Hasil dari kegiatan ini diharapkan dapat memberikan kontribusi signifikan terhadap peningkatan kesejahteraan finansial keluarga sambil tetap setia pada prinsip-prinsip agama.
Analisis Perlakuan Akuntansi Aset Tetap pada Pabrik Gula berdasarkan PSAK 16 (Studi Kasus pada PTPN XI) Ramadhani, Nurul Qamaril; Fitriasari, Rizka
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

PTPN XI merupakan salah satu perusahaan manufaktur yang menghasilkan produk utama yaitu gula dan tetes. Aktivitas utama produksi gula ini melibatkan berbagai aset tetap perusahaan. Hal tersebut mengakibatkan aset tetap merupakan kelompok aset yang memiliki nilai terbesar dalam laporan keuangan perusahaan. Akibatnya, apabila terjadi ketidaksesuaian dalam perlakuan akuntansinya akan menimbulkan salah saji yang cukup material. Penelitian ini merupakan penelitian kualitatif yang bertujuan untuk mendeskripsikan  bagaimana  perlakuan  akuntansi  aset  tetap  perusahaan berdasarkan PSAK 16. Penelitian ini juga dimaksudkan untuk memberikan solusi apabila terjadi ketidaksesuaian dalam penerapannya. Data yang diperoleh dalam penelitian  ini  adalah  melalui  dokumentasi,  studi  pustaka,  wawancara  dan observasi. Secara keseluruhan, perusahaan telah menerapkan PSAK 16 dalam perlakuan akuntansi aset tetapnya. Kesalahan terjadi dalam klasifikasi  beberapa transaksi terkait perolehan, pengakuan penghapusan aset dan penilaian saat melakukan impairment. Ketidaksesuaian utama terjadi karena adanya ketidaksesuaian metode penyusutan dengan pola konsumsi pada beberapa aset.   Kata kunci : Aset tetap, PTPN XI, PSAK 16.  
ANALISIS PERLAKUAN AKUNTANSI PERSEDIAAN OBAT-OBATAN (Studi Kasus pada Rumah Sakit Umum Daerah Kabupaten Kediri) Ratnasari, Lela Tri; Fitriasari, Rizka
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research aims to know registry and estimation system of the medicines supply at Local Hospital in Kediri Regency have been appropriate to the Statement of Government Accounting Standard (PSAP) Number 05 year of 2010. All in all, accounting treatment of PSAP 2010 have been explained well enough in RSUD of Kediri Regency. From the analysis result, the researcher identifies that much appropriateness between the accounting treatment which has been arranged in PSAP 2010 with an accounting policy which has been applied in the element of financial report and accounting treatment of supply used. However, in some treatments, there is inappropriateness to PSAP 2010 which concerns to accounting treatment of supply.
AUDIT MANAJEMEN SEBAGAI SARANA UNTUK MENILAI EFEKTIVITAS SUMBER DAYA MANUSIA STUDI KASUS PADA PT. KRAKATAU STEEL (PERSERO), TBK Putra, Adhitya Eka; Fitriasari, Rizka
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Audit manajemen sumber daya manusia yang dilakukan pada PT Krakatau Steel bertujuan untuk mengetahui efektifitas pelaksanaan fungsi sumber daya manusia yang dijalankan pada PT Krakatau Steel, untuk mengetahui keefektifitasan pencapaian tujuan perusahaan atas kebijakan dan prosedur fungsi sumber daya manusia pada PT Krakatau Steel, untuk mengidentifikasi hambatan dalam pencapaian efektifitas fungsi sumber daya manusia dan rekomendasi yang diberikan atas hambatan yang ditemukan pada fungsi sumber daya manusia PT Krakatau Steel. Metode yang digunakan dalam penelitian ini ialah metode deskriptif. Data pada penelitian ini diperoleh dengan cara wawancara, observasi, dan dokumentasi. Analisi data pada penelitian ini dengan cara membandingkan tiga elemen dasar pada audit manajemen, yaitu kriteria, penyebab, akibat. Batasan masalah pada penelitian ini ialah fungsi sumber daya manusia yang dilakukan oleh PT Krakatau Steel, diantaranya, fungsi perencanaan sumber daya manusia, rekrutmen, seleksi, orientasi dan penempatan, pelatihan dan pengembangan, penilaian kinerja, pemberian kompensasi, keselamatan kerja, perencanaan dan pengembangan karir, pemutusan hubungan kerja. Hasil penelitian menunjukan, fungsi perencanaan sumber daya manusia, penempatan, pelatihan dan pengembangan, penilaian kinerja, pemberian kompensasi, keselamatan kerja, perencanaan dan pengembangan karir, pemutusan hubungan kerja berjalan dengan efektif, dan fungsi rekrutmen sumber daya manusia, seleksi, dan orientasi tidak berjalan dengan efektif. Kata kunci: Audit Manajemen, Efektifitas, Sumber Daya Manusia
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUASAN PENGGUNA SISTEM INFORMASI TERHADAP KINERJA INDIVIDU PADA PT. PLN (PERSERO) AREA MALANG Setyono, Achmad Erwinsyah; Fitriasari, Rizka
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The purposes of this research are to determine the effect of information system quality, information quality to user satisfaction, and user satisfaction to individual performance. Sample is taken by using purposive random sampling and data collection is using questionnaire to 65 employees at PT. PLN (PERSERO). This research is taken place at PT. PLN (PERSERO) AREA MALANG begin from April, 1 to April, 30 2015. Data analysis method is using Partial Least Square (PLS) approach which part of Structural Equation Model (SEM). Research result shown that information system quality and information quality have positive correlation to user satisfaction. System information quality variable is not significantly affects user satisfaction. While information quality is significantly affects user satisfaction. User satisfaction variable is significantly affects individual performance variable.   Keywords : information system quality, information  quality, user satisfaction, individual performance
UPAYA PENINGKATAN LITERASI KEUANGAN ANGGOTA POKDARWIS “DEWI JEPANG” MELALUI PELATIHAN KEUANGAN DI DESA JERU KECAMATAN TUMPANG KAB MALANG Nugraha, Adri Putra; Fitriasari, Rizka; Firdaus, Rizalnur
Jurnal Likhitaprajna Vol 7 No 2 (2023)
Publisher : FKIP Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/peduli.v7i2.582

Abstract

Financial management is an important aspect in managing tourism business, however, the members of Dewi Jepang Pokdarwis in Jeru Village, Malang Regency have limited understanding and skills in financial management for tourism micro-enterprises. This can impact the implementation of transparency and accountability principles in financial management and reduce stakeholder trust in Pokdarwis' performance. Therefore, a financial literacy training was conducted as a participatory community service activity aiming to improve the knowledge and capacity of Pokdarwis members in managing tourism business finances. The training was planned using a participatory approach by actively involving Pokdarwis as partners from planning, implementation to evaluation. Training materials covering basic concepts to financial analysis were developed based on partners' direct input to match the needs of micro-scale tourism financial management. The training was implemented interactively through lectures, case studies, group discussions and practices over 2-3 days. Evaluation showed the training significantly improved participants' understanding, as the percentage of participants scoring above 80% increased from initial 15% to majority 16 people or 80%. Monitoring and regular mentoring after training were also conducted to assess implementation and potential improvements. It is expected this training can enhance Pokdarwis' financial management performance and empower local community's economic potential.
Penguatan Keuangan Rumah Tangga sebagai Pertimbangan Persepuluhan dan Proporsi Kebutuhan Jemaat Kategorial Janda HBKP Malang fitriasari, rizka; Nugraha, Adri Putra; Firdaus, Rizalnur
Jurnal Likhitaprajna Vol 8 No 1 (2024)
Publisher : FKIP Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/peduli.v8i1.583

Abstract

The desire of members of the Widow Women category in presenting their income needs to be proportionately allocated so that household needs are still met. The purpose of this community service activity aims to open the categorical insights of Widowed Women in implementing the proportion of their income to meet their needs and fulfill their tithe offerings. This broader insight is also needed to strengthen the church's internal management in terms of finances. The consistent level of tithe offering contributes to the strength of the church in meeting its operational needs, and also meeting the spiritual needs of Christians in giving expressions of gratitude for the sustenance given by God Almighty. The community service method is carried out using classical simulations in terms of managing the proportion of ideal household needs so that tithing can be fulfilled. The results of this activity show that widows in the community of widowed mothers HKBP Malang in general seek their income in the allocation of church tithes
PENINGKATAN KUALITAS PELAYANAN PUBLIK PADA ORGANISASI PERANGKAT DAERAH MELALUI PENYEDIA PELAYANAN DASAR DI KABUPATEN BONDOWOSO Arif, Moh. Erfan; Noermijati, Noermijati; Kornitasari, Yenny; Fitriasari, Rizka; Rahmasari, Siti
BULETIN ILMIAH NAGARI MEMBANGUN Vol. 7 No. 3 (2024)
Publisher : LPPM (Institute for Research and Community Services) Universitas Andalas Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/bina.v7i3.672

Abstract

Basic services are the primary needs of the community which must be provided by the government to meet the basic needs of citizens. These basic services can be in the form of health services, education, clean water, economics, electricity, transportation and its support. Quality services provided by the public service organizer unit or the Regional Development Organization (OPD) are a right to be accepted by the community. The purpose of this programme is to know and improve the quality of public service in the basic service providers in Bondowoso Regency. The public service is being evaluated by the Department of Social Affairs, the Regional General Hospital (RSUD) Dr. Koesnadi, the Department of Integrated Capital Services One Door and Labour, the Civil Occupation and Registration Department, the Health Department, and the Department of Education. The method of assessing the quality of public services is carried out using a self-evaluation approach with intense direction and assistance from facilitators and using a 0-5 Likert scale. Indicators for assessing the quality of public services are based on Permenpan RB Number 5 of 2023 concerning Monitoring and Evaluation of the Performance of Public Service Delivery which consists of six aspects and thirty indicators. The results of public service performance by the OPD providing basic services are the Department of Social Service (Excellent Service), the Regional General Hospital (RSUD) dr. Koesnadi (Excellent Service), the Department of Integrated Capital Services One Door and Labour (Good), Population and Civil Registration Service (Good), Health Service (Good with Records), and Education Service (Fair). Overall, the public service performance of several basic public service units falls into the good category (B). This assessment should be carried out regularly at least once a year to maintain the quality of public services so that the public obtains excellent satisfaction.
Co-Authors Achmad Erwinsyah Setyono Adhitya Eka Putra Adri Putra Nugraha Anggraeni, Nadya Windy Arif, Moh. Erfan Astuti, Vina Sri Aulia Fuad Rahman Firdaius, Rizalnur Karis, Reyhan Achmad Kurniawan, Egananda Latief, Michael Andhika Lela Tri Ratnasari Meidysurya, Kristya Moch. Nurhidayat Mychelia Champaca Noermijati, Noermijati Noorlailie Soewarno Nurul Qamaril Ramadhani Putra, Adhitya Eka Rahmasari, Siti Ramadhani, Nurul Qamaril Ratnasari, Lela Tri Rizalnur Firdaus Rizqi, Dimas Daniar Salma Lathifah Salsabila Salsabila, Salma Lathifah Setyono, Achmad Erwinsyah Widodo, Deny Edy Yenny Kornitasari, Yenny