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All Journal Majalah Ekonomi ACCRUALS (Accounting Research Journal of Sutaatmadja) BALANCE: Economic, Business, Management and Accounting Journal Jurnal Visi Pengabdian Kepada Masyarakat Sustainable : Jurnal Akuntansi Journal of Manufacturing in Industrial Engineering & Technology
Fitri Nuraini
Department Of Accounting, Universitas Muhammadiyah Surabaya
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Mathematics Mechanical Engineering Public Health Social Sciences Other

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PENGARUH UKURAN PERUSAHAAN, TINGKAT HUTANG, ARUS KAS OPERASI, AKRUAL TERHADAP PERSISTENSI LABA (Study Empiris Perusahaan Properti dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020) fitri nuraini; Zeni Utami
Majalah Ekonomi Vol 27 No 2 (2022): Desember 2022
Publisher : .Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol27.no2.a6176

Abstract

Financial statements can be used as information by investors in making investment decisions. In the financial statements there are profits that can determine performance, so a company must have earnings quality used to predict future earnings. This research is a quantitative research. Collecting data in the form of secondary data, namely financial statements. The population of this study are 61 Property and Real Estate Companies Listed on the Indonesia Stock Exchange. Sampling using purposive sampling method, to obtain 20 companies in 3 years of observation as much as 60 data used by researchers. Based on the results of the study, it shows that the size of the company and the level of debt have a partial effect on earnings persistence with a negative relationship with significant values ​​of 0.046 and 0.000. Besides, operating cash flow has a partial effect on earnings persistence with a positive direction with a significant value of 0.009 and accruals have no partial effect on earnings persistence with a positive direction relationship with a significant value of 0.207. Firm size, debt level, operating cash flow, accruals have a simultaneous effect on earnings persistence with a significant value of 0.000.
Pelatihan Pendamping PPH Halal Center UMsurabaya Untuk Mensukseskan Program Sertifikasi Halal Pemerintah Ridho Akbar; Anas Muhammad; Fitri Nuraini; Siti Mardiyah; Baterun Kunsah; Yeti Eka Sispita; Luluk Latifah; Nina Veronica; Ali Immanudin; Andre Ridho Saputro; Ridho Akbar; Agus Purwanto; Huliyyatul Wahdah; Ahmad Mochtar Jamil; Tiffany Lovenlya Indy Ayu Putri Kundayadi; Thariq Malikul Mulki; Nova Ulumiya; Wahyu Setiawan
Jurnal Visi Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2023): Jurnal Visi Pengabdian Kepada Masyarakat : Edisi Februari 2023
Publisher : LPPM Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/pengabdian.v4i1.1160

Abstract

Community service is carried out to welcome the obligatory halal food and beverage on October 17, 2024. Most micro and small businesses do not understand. The methods used are 1) exploring the understanding of halal certification, 2) conducting socialization of mandatory halal, 3) providing assistant staff for processing halal products by conducting training, and 4) assisting in registering self-declared halal certification through the Si Halal application. The results of community service activities provided 140 assistants in the process of halal products and issued halal certificates for food and beverage products owned by micro-small business actors in 91 certificates. Some obstacles are faced by unstable internet connection, the motivation of assistants and business actors fluctuate, the ability to operate gadgets is still limited, and many business actors do not have NPWP and NIB. As the obligation for halal certification is getting closer, it is necessary to socialize the obligation for halal certification more massively so that all business actors immediately take care of the halal certification of their products.  
Strategi Pemasaran Kuliner Halal: Studi Kasus UMKM Kota Surabaya Andre Ridho Saputro; Fitri Nuraini; Mohammad Alfiyan
MINE-TECH: Journal of Manufacturing in Industrial Engineering & Technology Vol 1 No 2 (2022): Journal of Manufacturing in Industrial Engineering & Technology
Publisher : Universitas Muhammadiyah Surabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/mine-tech.v1i2.16922

Abstract

Saat ini halal menjadi sebuah kepentingan bagi konsumen dan dapat menunjang tingkat pembelian konsumen. Persepsi dan kebutuhan konsumen terkait dengan produk halal juga patut menjadi fokus bagi pelaku usaha. Pada penelitian ini memiliki sebuah tujuan untuk meningkatkan pemahaman terhadap strategi yang digunakan dalam memasarkan kuliner yang tepat di daerah Surabaya. Dalam penelitian ini menggunakan metode Analytic network Proces atau yang biasa disebut ANP. Software yang digunakan adalah dengan menggunakan super decision. Tahapan Pertama adalah dengan melakukan pembuatan penyusunan melalui framework ANP. Tahapan selanjutnya adalah dengan melakukan pemodelan secara kualitatif yang dilakukan dengan menggunakan kuesioner yang digunakan untuk mengumpulkan data berupa pertanyaan- pertanyaan yang berwujud pairwise comparison. Selanjutnya merupakan Tahapan sintesis dan analisis data. Berbasis dari hasil penelitian yang telah dilaksanakan didapat strategi yang sesuai untuk meningkatkan minat konsumen terhadap beragam kuliner halal di kawasan Surabaya. Strategi-strategi yang dapat digunakan untuk meningkatkan minat beli konsumen terhadap kuliner halal di kawasan Surabaya seperti: melakukan hubungan kerjasama dengan Pemkot untuk membantu melakukan pendampingan pengusaha kuliner halal di Surabaya, membangun ikatan antar setiap pengusaha kuliner halal yang berada di Kota Surabaya, melakukan pembentukan divisi yang memiliki tugas khusus untuk meningkatkan pemasaran pada waktu tertentu dengan kolaborasi dengan Lembaga Keuangan untuk memberikan solusi permodalan.
Perencanaan dan Pengenalian Persediaan Material Packing dengan Metode Economic Order Quantity (EOQ) di PT. XYZ Andre Ridho Saputro; Fitri Nuraini; M. Fadhli Zhafir Maftuh
MINE-TECH: Journal of Manufacturing in Industrial Engineering & Technology Vol 2 No 1 (2023): Journal of Manufacturing in Industrial Engineering & Technology
Publisher : Universitas Muhammadiyah Surabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/mine-tech.v2i1.17124

Abstract

PT. XYZ merupakan perusahaan merupakan perusahaan yang bergerak di bidang pangan. Perusahaan ini memproduksi Bahan Tambahan Pangan (BTP) yaitu Monosodium Glutamat (MSG). MSG merupakan salah satu jenis bahan tambahan makanan (food additive) yang berfungsi sebagai pembangkit cita rasa atau dikenal masyarakat sebagai penyedap masakan. MSG X salah satu produk yang menambahkan bahan tambahan I.G atau Disodium guanylate yang membuat rasa MSG menjadi lebih kuat dari sebelumnya. Oleh sebab itu produksi MSG X juga perlu diperhatikan dalam pengadaan bahan baku dan material. Melalui pengendalian persediaan barang material packing dengan metode Economic Order Quantity (EOQ) Hasil penyesuaian titik material yaitu ketika pada karton box mencapai 4.019 unit maka dilakukan pemesanan ulang dengan jumlah 53.451 unit. dilakukan selama 4 kali dalam 1 periode. Untuk material bag plastic (PP) ketika mencapai 12.028 unit maka dilakukan pemesanan ulang dengan jumlah 68.137 unit, dilakukan selama 8 kali pemesanan dalam 1 periode. Sedangkan pada material kantong plastik (1Kg) ketika mencapai 48.088 unit maka dilakukan pemesanan ulang dengan jumlah 192.720 unit selama 11 periode hasil perhitungan total cost untuk 1 periode untuk material karton box sebesar Rp. 258.083.575,02. untuk bag plastic (PP) sebesar Rp 690.047.393,63. dan untuk biaya plastik (1kg) sebesar Rp 312.512.457,15.
Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan fitri nuraini; Nanda Diasari; Adhar Putra Setiawan
Majalah Ekonomi Vol 28 No 02 (2023): Desember 2023
Publisher : .Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol28.no02.a8104

Abstract

This research is quantitative research with the aim of examining the factors (profitability, audit opinion, company size and reputation of the public accounting firm) that influence the accuracy of financial reports of companies listed on the IDX. This sample was taken from food and beverage sub-sector manufacturing companies listed on the IDX. The research sample was selected using a purposive sampling method of 23 food and beverage sub-sector manufacturing companies in 2016 - 2021. The type of research data is secondary data obtained from annual reports of food and beverage sub-sector manufacturing companies in 2016-2021. Data collection is carried out with documentation. In this research, the data source is secondary data collection. The analytical methods used in this research include descriptive analysis, classical assumption testing, multiple linear regression, hypothesis testing. The results of this research show that audit opinion has a significant effect on the timeliness of financial reporting, while profitability, company size and the reputation of the public accounting firm do not have a significant effect on the timeliness of financial reporting. Simultaneous test results of profitability, audit opinion, company size, and reputation of the public accounting firm have a significant effect on the timeliness of financial reporting.
Co-Authors Adhar Putra Setiawan Agus Purwanto Ahmad Mochtar Jamil Alda Ainun Niswah Ali Immanudin Andre Ridho Saputro Andrianto Andrianto Anna Marina Anna Marina Aprilya Feronica Ayu Camelia Rahma Baterun Kunsah Depi Lestari Eka Fatma Yuli Tantri Gini Gini Hana Dili Setyana Huliyyatul Wahdah Luluk Latifah M. Fadhli Zhafir Maftuh Ma’ruf Sya’ban Mohammad Alfiyan Mr Andrianto Muhammad Anas Nanda Diasari Nina Veronica Nova Ulumiya Oktavia Dwi Sheila R Ramadhani Suci Restuningtyas Ridho Akbar Rieska Maharani Rieska Maharani Sari, Tyasha Ayu Melynda Siti Mardiyah Sjamsul Hidayat Soedjono Rono Soedjono Rono Thariq Malikul Mulki Tiffany Lovenlya Indy Ayu Putri Kundayadi Wahyu Setiawan Yeti Eka Sispita Zeni Utami