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All Journal Jurnal Akuntansi Muhammadiyah Jurnal Dinamika Akuntansi Jurnal Ekonomi dan Bisnis Islam Journal of Accounting Science Majalah Ekonomi Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Lentera Pendidikan Pusat Penelitian LPPM UM Metro COLLASE (Creative of Learning Students Elementary Education) Jurnal Riset Akuntansi Aksioma BALANCE: Economic, Business, Management and Accounting Journal Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Jurnal Pengabdian kepada Masyarakat ABDI MASSA: Jurnal Pengabdian Nasional Jurnal Visi Pengabdian Kepada Masyarakat Jurnal Abdiraja JCA (Jurnal Cendekia Akuntansi) Improvement: Jurnal Manajemen dan Bisnis Sustainable : Jurnal Akuntansi Recidive : Jurnal Hukum Pidana dan Penanggulangan Kejahatan Journal AK-99 Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Al-Zayn: Jurnal Ilmu Sosial & Hukum Journal of Accounting and Financial Issue Journal of Manufacturing in Industrial Engineering & Technology Literature Research Journal (LRJ) Jurnal Pengabdian Masyarakat Widya Wiwaha Al-ihsan : Jurnal Pengabdian Agama Islam Jurnal Pengabdian Masyarakat IPTEKS Proceeding UMSurabaya International Conference on Economics, Management, Business, and Accounting
Fitri Nuraini
Universitas Muhammadiyah Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Nursing Physics Public Health Social Sciences Other

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Faktor-faktor yang Mempengaruhi Biaya Produksi, Biaya Operasional, Penjualan, Modal Kerja, dan Perputaran Total Aset Nikhlatul Hasanah; Fitri Nuraini; Gita Desipradani
SUSTAINABLE Vol 6 No 1 (2026): Volume 6, No. 1, Mei 2026
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v6i1.30959

Abstract

Non-essential consumer goods companies are those whose products are highly sensitive to changes in the economic cycle. Fluctuations in purchasing power after the pandemic require companies to optimize cost and asset efficiency in order to maintain profit performance. This study aims to analyze the effect of production costs, operating costs, sales, working capital, and total asset turnover on net profit in non-primary consumer goods manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The research method used is quantitative. The study sample comprises 10 companies in the non-primary consumer goods sector selected using purposive sampling. The research utilizes secondary data derived from corporate financial statements. Data analysis is conducted through descriptive statistics, classical assumption testing, multiple linear regression analysis, and hypothesis testing using SPSS version 25. The partial test results (t-test) indicate that production costs, operating costs, sales, working capital, and total asset turnover each have a significant impact on net profit. Additionally, the simultaneous test results (F-test) demonstrate that these variables collectively exert a significant influence on net profit.
PENERAPAN MEDIASI PENAL OLEH LEMBAGA KEPOLISIAN DALAM PENANGANAN TINDAK PIDANA KECELAKAAN LALU LINTAS SEBAGAI UPAYA MEWUJUDKAN RESTORATIVE JUSTICE (STUDI DI KEPOLISIAN RESORT KOTA SURAKARTA) Nuraini, Fitri; Cahya, Anggy Eka
Recidive : Jurnal Hukum Pidana dan Penanggulangan Kejahatan Vol 3, No 1 (2014): APRIL
Publisher : Criminal Law Section Faculty of Law Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/recidive.v3i1.40487

Abstract

AbstrakPenelitian ini bertujuan untuk mengetahui proses penerapan mediasi penal oleh lembaga kepolisian dalam tindak pidana kecelakaan lalu lintas sebagai upaya mewujudkan restorative justice. Dalam penelitian ini penulis menggunakan jenis penelitian hukum empiris untuk memberikan gambaran atau pemaparan atas subjek dan objek penelitian yang berkaitan dengan mediasi penal yang dilakukan kepolisian dalam usaha menyelesaikan perkara tindak pidana kecelakaan lalu lintas.  Sumber data yang diperoleh dari data primer dan data sekunder. Penganalisisan data secara kualitatif dengan interaktif model yaitu komponen reduksi data dan penyajian data dilakukan bersama dengan pengumpulan data, kemudian setelah data terkumpul maka tiga komponen tersebut berinteraksi dan bila kesimpulan dirasakan kurang, maka perlu ada verifikasi dan penelitian kembali mengumpulkan data lapangan. Berdasarkan hasil penelitian dan pembahasan dihasilkan kesimpulan bahwa Unit Laka Lantas Kepolisian Resor Kota Surakarta dalam usaha menyelesaikan tindak pidana kecelakaan lalu lintas melalui mediasi penal adalah penanganan di klasifikasikan berdasarkan tingkat keparahan korban, umumnya penerapan mediasi penal dilakukan pada perkara kecelakaan dengan klasifikasi luka ringan dan kerugian secara materiil saja, akan tetapi dalam penyelesaian perkara kecelakaan lalu lintas dengan klasifikasi sedang dan berat juga dapat di terapkan mediasi penal, namun tidak menggugurkan penuntutan terhadap pelaku. Hambatan kepolisian dalam usaha menyelesaikan tindak pidana kecelakaan lalu lintas melalui mediasi penal adalah adanya benturan kepentingan pelaku dan korban, benturan terhadap sistem pemidanaan yang berlaku serta benturan nilai kepastian hukum.Kata kunci : Tindak Pidana kecelakaan lalu lintas, Mediasi Penal, Kepolisian, Restorative JusticeAbstractThis study aims to determine the application of penal mediation by police agencies in the crime of traffic accident as efforts to achieve restorative justice . In this study, the authors use a kind of empirical legal research to provide an overview or disclosure of subject and object of research related to penal mediation by police in an attempt to resolve the criminal case of traffic accidents. Source of data derived from primary data and secondary data. Analyzing qualitative data with interactive models of components of data reduction and data presentation is done in conjunction with data collection, then after the data is collected, the three components interact and if the conclusion is lacking, it is necessary to verify and research back to collect field data. Based on the results of research and discussion produced the conclusion that the Unit Laka City Police Surakarta in trying to resolve the crime of traffic accident through mediation penal is handling classified based on the severity of victims, generally the application of mediation penal done in case of accidents classified as minor injuries and losses material only, but in the case of a traffic accident settlement with moderate and severe classification can also be applied penal mediation, but does not terminate the prosecution of perpetrators. Police barriers in an effort to resolve crimes of traffic accidents through penal mediation is a conflict of interests of the offender and the victim, the clash against the criminal system and the clash of values   prevailing legal certainty.Keywords: Crime traffic accidents, Penal Mediation, Police, Restorative Justice
The Influence of Ownership Structure, Corporate Governance on the Company’s Performance (Case Study of Banking Companies Listed on the Indonesia Stock Exchange in 2017-2024) Silvana Dwi Lestari; Ma’ruf Sya'ban; Fitri Nuraini
International Conference on Economics, Management, Business, and Accounting Vol 2 No 1 (2025): International Conference on Economics, Management, Business, and Accounting
Publisher : P3I UMSurabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/iconemba.v2i1.30483

Abstract

This study aims to analyze the impact of ownership structure and corporate governance on the performance of banking companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2024. Ownership structure is measured through managerial ownership and foreign ownership, while corporate governance is assessed using the proportion of independent board members and the presence of an audit committee. Company performance is measured using Return on Assets (ROA) as a proxy for profitability. This study employs a quantitative approach using multiple linear regression analysis. The sample consists of 30 banking companies selected through purposive sampling. The results show that, partially, managerial ownership and the audit committee have a significant effect on company performance, whereas foreign ownership and the independent board of commissioners do not show a significant effect. However, simultaneously, all four independent variables significantly influence company performance. These findings suggest that ownership structure and corporate governance mechanisms collectively impact the effectiveness of banking management in Indonesia. This study provides insights for company management, investors, and regulators to enhance governance and ownership practices in order to improve company performance.
PELATIHAN PEMBUKUAN SEDERHANA UNTUK KADER KAMPUNG KB DI KECAMATAN TENGGELIS MEJOYO KOTA SURABAYA Fitri Nuraini; Luluk Latifah
ABDIMAS Vol 6 No 02 (2026): PENGABDIAN MASYARAKAT
Publisher : COMMUNITY OF RESEARCH LABORATORY SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69957/abdimass.v6i02.2471

Abstract

Pembukuan sederhana adalah sistem pencatatan keuangan bisnis secara mudah dan praktis yang mencakup semua transaksi pemasukan, pengeluaran, dan aktivitas keuangan lainnya. Pembukuan sederhana merupakan proses pencatatan yang dilakukan secara teratur yang bertujuan untuk mengumpulkan informasi dan data yang berkaitan dengan laporan keuangan. Tujuan pelatihan pembukuan sederhana untuk para kader kampung KB di kecamatan Tenggilis Mejoyo ini adalah untuk mengenalkan dan mempraktekkan cara membuat pembukuan sederhana. Metode yang digunakan adalah dengan pemberian ceramah mengenai bagaimana cara membuat pembukuan sederhana, yang mudah dan tidak merepotkan. Hasil pengabdian menunujukkan bahwa antusiasme yang tinggi dari para kader kampung KB dalam menngikuti pelatihan mengenai pembukuan sederhana, hal ini bisa dilihat dari banyaknya para peserta yang mengajukan pertanyaan kepada pemateri.
PENGARUH MANAJEMEN LABA DAN KOMITE AUDIT TERHADAP CSR DENGAN MEDIASI KINERJA KEUANGAN Anna Marina; Halimatus Sa’diyah; Amelia Fitri Nuraini
Jurnal Riset Akuntansi Vol 24 No 1 (2025): Jurnal Riset Akuntansi Aksioma, Juni 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v24i1.472

Abstract

Financial reporting is essential for communicating financial performance to stakeholders. Profit, as a key financial indicator, is often affected by earnings management, which may pose information risks to investors. The audit committee plays a vital role in supervising financial reports and reducing earnings manipulation risks. Corporate social responsibility (CSR) is also influenced by financial performance and earnings management. This study examines the effects of earnings management and the audit committee on CSR, with financial performance as a mediating variable. Earnings management is measured using discretionary accruals, the audit committee by the number of members, financial performance by return on equity (ROE), and CSR by the CSRI index (GRI G4). Using quantitative methods, panel data from 33 conventional banks listed on the Indonesia Stock Exchange (IDX) for 2020–2022 (99 observations) were analyzed with SPSS 25. Results show earnings management negatively and insignificantly affects financial performance, while the audit committee has a positive but insignificant effect. Earnings management positively but insignificantly affects CSR, whereas the audit committee has a negative and significant effect. Financial performance does not mediate the earnings management–CSR relationship but does mediate the audit committee–CSR relationship. This study enhances understanding of financial reporting, audit oversight, and CSR implementation.
PENCATATAN AKUNTANSI PADA USAHA PETERNAKAN AYAM PETELUR ( Studi Kasus Usaha Peternakan Ayam Petelur di Kecamatan Sugio Lamongan ) Andrianto, Andrianto; nuraini, fitri; Maharani, Rieska
Majalah Ekonomi Vol 22 No 1 Juli (2017)
Publisher : Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (506.946 KB)

Abstract

Accounting is an information system that generates a report to the parties concerned of the economic activity and the condition of the company. Micro, Small and Medium Enterprises (SMEs) as the support of the nation's economy is still many who have not applied the accounting in business. This study aims to identify and analyze the application of accounting at the Micro, Small and Medium Enterprises (SMEs) as well as the constraints faced in this dalamnya.Penelitian took 3 SMEs in the field of poultry farm located in Lamongan district by using a sampling method in order to conduct interviews the validity of the information received. The results showed that most, poultry breeders do not neatly financial records. Breeders only record cash received as out, the majority of these transactions take place every day in business management. The problem faced by the farmers is the lack of knowledge and educational background of the farmers, the financial accounting records. Besides, the lack of local government's role in providing training and guidance, especially in the accounting records. Keywords: Accounting, Poultry, SAK-ETAP,UMKM
Co-Authors A, Andrianto Agniya Aqilah Boraa Agus Purwanto Ahmad Mochtar Jamil Ahmad Zaki Saputra Ainiyah, Nurul Izzatun Alda Ainun Niswah Alfiyan, Mohammad Ali Immanudin Andhika Cahyono Putra Andre Ridho Saputro Andrianto Andrianto Anggie Ayu Astria Latuperrisa Anna Marina Anto, Andri Apriliya Feronica Aprilya Feronica Arib Fuadi Aswin Rosadi Ayu Camelia Rahma Baterun Kunsah Beta Asteria Bihamdika, Bill Cahya, Anggy Eka Dante Darmawangsa Depi Lestari Desipradani, Gita Dewi, Ervina Oktavia Dina Novita Eka Fatma Yuli Tantri Eka Fatma Yuli Tantri Evaningtyas Putri Windiawati Fikri, Ananta Robbah Gini Gini Gita Desi Pradani Hadi Kusnanto Halimatus Sa'diyah Halimatus Sa’diyah Hana Dili Setyana Huliyyatul Wahdah Ida Rahayu Ilham Fadilah Pratama Islamiati, Nanda Elfrida Isyanto, H. Puji Khunsa, Baterun Lestari, Winda Apriya Lia Kartika, Lia Luluk latifah Lutfi Nur M. Fadhli Zhafir Maftuh Ma’ruf Sya’ban Maftuh, M. Fadhli Zhafir Mareta Puri Rahastine Ma’ruf Sya'ban Meirna Dewita Sari Mery Oktaviyana Mohammad Alfiyan Mr Andrianto Muhammad Anas Muhammad Anas Mulyaningsih, Indrya Mu’jizah, Faridatul N, Dinda Athariq Nabilatus Salamah Nanda Diasari Nayla Syafitri Nikhlatul Hasanah Nova Ulumiya Nurjanah, Ekawati Oktavia Dwi Sheila R Oktavia Dwi Sheila R Pendalungan, Diah Surya Pramudita, Marlingga Prisca Nindya Alfahira Raisya Savira Mukarromah Ramadhani Suci Restuningtyas Ratu Syafa Salsabila Ridho Akbar Rieska Maharani, Rieska Rifki Al Kahfi Rochmah, Alfi Choirur Sa'diyah, Halimatus Sabina Febiandini Arianto Saffanah Syadzaa Zahirah Salwa Salsabila Saniyya, Rona Saputro, Andre Ridlo Sa’diyah, Halimatus Silvana Dwi Lestari Siti Mardiyah Siti Mariyah Siti Rosdiyyah Sjamsul Hidayat Soedjono Rono Soedjono Rono Soedjono Soedjono Subkhan, Muhammad Syamsiar, Syamsiar Sya’ban, Ma’ruf Thariq Malikul Mulki Tiffany Lovenlya Indy Ayu Putri Kundayadi Tyasha Ayu Melynda Sari Veronica, Nina Wahyu Setiawan Wuri, Pinilih Amerta Yani, Dini Yeti Eka Sispita Zeni Utami Zian Nayla Wardah