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All Journal Managament Insight: Jurnal Ilmiah Manajemen EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JOURNAL OF APPLIED ACCOUNTING AND TAXATION Journal on Education JAF- Journal of Accounting and Finance Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Fairness Kreativasi: Journal of Community Empowerment
Vika Fitranita
universitas bengkulu
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Health Professions Public Health Social Sciences Other

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PROFITABILITAS, UKURAN PERUSAHAAN, KINERJA LINGKUNGAN, PERTUMBUHAN PENJUALAN DAN LEVERAGE PADA PENGUNGKAPAN ISLAMIC CORPORATE SOCIAL REPORTING Vika Fitranita; Indah Oktari Wijayanti
JAF (Journal of Accounting and Finance) Vol 4 No 1 (2020): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v4i1.2344

Abstract

The purpose of this study is to examine the effect of profitability, company size, environmental performance, sales growth and leverage on the disclosure of Islamic Corporate Social Reporting. The population in this study are all companies listed on the Sharia Securities List during 2016-2018. The sample is determined by purposive sampling technique so that and data are analyzed using descriptive statistics and multiple linear regression analysis. Based on the partial test results show that profitability has no significant effect on the disclosure of Islamic Corporate Social Reporting (ICSR). Company size has no significant effect on the disclosure of Islamic Corporate Social Reporting (ICSR). The company's sales growth has no significant effect on the disclosure of Islamic Corporate Social Reporting (ICSR). The company's environmental performance has a significant effect on the disclosure of Islamic Corporate Social Reporting (ICSR) and leverage has a significant effect on the disclosure of Islamic Corporate Social Reporting (ICSR).
DAMPAK SEBELUM DAN SESUDAH TERJADINYA COVID-19 TERHADAP ABNORMAL RETURN DAN AKTIVITAS VOLUME PERDAGANGAN SAHAM KELOMPOK PERUSAHAAN LQ45 DI BEI Intan Zoraya; Vika Fitranita; Indah Oktari Wijayanti
Management Insight: Jurnal Ilmiah Manajemen Vol 16, No 2 (2021): Managament Insight: Jurnal Ilmiah Manajemen
Publisher : Unib Press Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/insight.16.2.%p

Abstract

This study examines the impact before and after the occurrence of covid-19 on abnormal returns and stock trading volume activities on the IDX. The population in this study were all companies listed on the Indonesia Stock Exchange during January 2020 to June 2020. Based on the results of the data processing, the first hypothesis was accepted, namely that there were differences in the average abnormal returns obtained by investors before and after the Covid-19 incident at LQ 45. The second hypothesis in the data processing of this research is that there is a difference in the average stock trading volume activity before and after the Covid-19 event. Based on the results of the study, this shows that investors experience panic and fears of loss caused by Covid-19 and spur investors to sell their shares.
Dimensi Akuntabilitas Kinerja Instansi Pemerintah Daerah Dri Asmawanti; Aisyah Mayang Sari; Vika Fitranita; Indah Oktari Wijayanti
Journal of Applied Accounting and Taxation Vol 5 No 1 (2020): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (506.47 KB) | DOI: 10.30871/jaat.v5i1.1850

Abstract

This study aims to test the influence of the implementation of the system of internal control of government and compliance with laws and regulations on the performance accountability of government agencies. The data is using the primary data obtained from the results of the distribution of questionnaires to the head of the Regional Device Organization in the office of government agencies of Bengkulu City. The result of hypothesis testing shows that the application of the government's internal control system and the obedience to the regulation have a positive effect on the performance accountability of government agencies. From the results of this study, shows that the performance accountability of government agencies are required to improve the implementation of government internal control system and compliance with laws and regulations that will improve the accountability of performance control system of government agencies of Bengkulu City.
Pengaruh Profitabilitas, Leverage, dan Kepemilikan Manajerial Terhadap Islamic Social Reporting (ISR) dengan Ukuran Perusahaan (Size) Sebagai Variabel Moderating Intan Zoraya; Vika Fitranita; Indah Oktari Wijayanti
Management Insight: Jurnal Ilmiah Manajemen Vol 17, No 1 (2022): Managament Insight: Jurnal Ilmiah Manajemen
Publisher : Unib Press Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/insight.17.1.21-39

Abstract

Penelitian  ini  bertujuan  untuk  Pengaruh Profitabilitas, Leverage, dan Kepemilikan Manajerial Terhadap Islamic Social Reporting (ISR) dengan Ukuran Perusahaan (Size) Sebagai Variabel Moderating (Studi Kasus pada Bank Umum Syariah di Indonesia Tahun 2018-2020). Sampel penelitian ini ditentukan dengan metode purposive sampling  dengan  kriteria  yang  telah  ditentukan  peneliti,  metode  analisis  yang    digunakan adalah analisis regresi linier berganda dengan uji Moderated Regression Analysis (MRA) menggunakan software pengolah data Eviews 10. Hasil  penelitian  menunjukkan  bahwa  secara parsial profitabilitas berpengaruh positif dan signifikan  terhadap ISR, Leverage berpengaruh negatif dan signifikan terhadap ISR dan kepemilikan manajerial tidak berpengaruh terhadap ISR. Hasil Moderated Regression Analysis menunjukkan bahwa Ukuran Perusahaan mampu memoderasi hubungan Profitabilitas dan Leverage terhadap ISR, dan Ukuran Perusahaan tidak mampu memoderasi hubungan Kepemilikan Manajerial terhadap ISR.
SOSIALISASI PEMANFAATAN MARKETPLACE SEBAGAI UPAYA MENINGKATKAN PENDAPATAN DAN DAYA SAING USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI DESA RINDU HATI KABUPATEN BENGKULU TENGAH Vika Fitranita; Fadli Fadli; Isma Coryanata
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

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

Abstract

Tujuan pelaksanaan pengabdian ini adalah memberikan pengenalan kepada UMKM Desa Rindu Hati mengenai transaksi jual beli dengan penggunaan marketplace,Memberikan pengetahuan serta pengalaman kepada masyarakat terhadap kemudahan transaksi didalam marketplace, memberikan pengetahuan kepada masyarakat bahwa memasarkan produk dengan menggunakan media marketplace dapat menjadi Langkah sebagai upaya memperkenalkan produk kopi petik merah secara luas, peningkatan pendapatan dan daya saing. Sebelum kegiatan pengabdian berlangsung dilakukan diskusi terlebih dahulu dengan perangkat desa Rindu Hati terkait dengan permasalahan yang dihadapi oleh pelaku usaha yang dituangkan dalam bentuk materi pelatihan yang diselenggarakan oleh Dosen Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Bengkulu. Bentuk kegiatan pengabdian ini yaitu pelatihan berbagai materi terkait dengan pemanfaatan marketplace dengan dihadiri 50 peserta kegiatan yang merupakan pelaku usaha pada Desa Rindu Hati, Bengkulu Tengah. Dalam pelaksanaan materi pelatihan, disisipkan praktek bagaimana cara mendaftarkan diri hingga memasarkan produk usaha. Selanjutnya untuk lebih memantapkan materi disesi terakhir dibuka tanya jawab dan diskusi dan pendampingan untuk pelaku usaha mendaftarkan diri pada marketplace teersebut.. Saran dari kegiatan ini adalah perlu adanya pendampingan lanjutan dilapangan dan kontrol pelaksanaan terkait kegiatan pemanfaatan marketplace.
Analisis Penerapan Sistem Informasi Akuntansi di Koperasi Pegawai Negeri Dewantara SMA Negeri 6 Kota Bengkulu Vika Fitranita; Della Orseta
Journal on Education Vol 5 No 4 (2023): Journal on Education: Volume 5 Nomor 4 Mei-Agustus 2023
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v5i4.2454

Abstract

This study aims to analyze and describe the application of accounting information systems at KPN Dewantara. This study used a qualitative approach with a descriptive research design. Primary data collection was carried out by in-depth interviews with 5 informants who were members, administrators and supervisors of KPN Dewantara. The results showed that the implementation of the accounting information system in the form of microsoft excel at KPN Dewantara was considered good, the selection of microsoft excel based on the needs of KPN Dewantara management, effectiveness was assessed as good by fulfilling 5 indicators of effectiveness, although in the near future microsoft excel will soon be replaced with a new system called cooperative. 4.0. However, the quality of financial reports can only be assessed as good from an internal KPN Dewantara perspective because KPN is not yet guided by PSAK and only uses SAK-ETAP as a guideline for preparing financial reports. The limitations of this study are that there is still a lack of data collection, and the subjects used have not used PSAK as a guideline for making financial reports so that this research has not been able to fully describe the real conditions and conditions of cooperatives in the city of Bengkulu.
Sosialisasi Kesehatan Cegah Stunting dan Gizi Buruk Pada Ibu Hamil dan Baduta di Kelurahan Tanjung Jaya Kota Bengkulu Dri Asmawanti-S; Novita Sari; Vika Fitranita; Wahyu Satria Hidayat
Kreativasi : Journal of Community Empowerment Vol. 1 No. 1 (2022): Vol.1 No. 1, 2022 : Juni 2022
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/kreativasi.v1i1.23846

Abstract

Community service is a form of student service to the community. At the same time as part of the implementation of the Tri Dharma of Higher Education. One of the work programs in this service is the Health Socialization to Prevent Stunting and Malnutrition for Pregnant Women and Baby less than 2 Years in Tanjung Jaya. This socialization activity was carried out to increase the knowledge and understanding of the people of in Tanjung Jaya regarding stunting prevention. This activity is carried out by the method of direct implementation to the community. The results of this socialization activity are expected to be able to provide an understanding of the dangers of stunting and malnutrition in pregnant women and baby less than 2 years so that they can try to prevent them as early as possible.
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI DAN LITERASI KEUANGAN TERHADAP KINERJA UMKM Fairuz Awwabi Ahmad; Vika Fitranita; indah oktari wijayanti; Media Kusumawardani
JURNAL FAIRNESS Vol. 14 No. 2 (2024): Vol. 14 No. 2 (2024)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v14i2.36672

Abstract

This research aims to examine the influence of accounting information system and financial literacy have an effect on the performance of MSME users of OASSE the point of sale financial application. This research uses sensus technique with quantitative approach method. The data collection method is primary data obtained from distributing questionnaires to 45 respondents who are MSME owners that use OASSE the point of sale financial application. The data analysis technique used multiple linear regression analysis with SPSS program. The results showed that (1) Accounting information system has a positife effect on the performance of MSME users of OASSE the point of sale financial application (2) Financila literacy has a positife effect on on the performance of MSME users of OASSE the point of sale financial application.
Predicting Future Cash Flows Using Autoregressive Integrated Moving Average (ARIMA) Vika Fitranita; Rola Tri Rahayu; Eddy Suranta; Nikmah Nikmah; Halimatusyadiah Halimatusyadiah
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 2 (2024): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i2.5450

Abstract

This study aims to provide empirical evidence of the ability of operating cash flows to predict future cash flows, ability of net income to predict future cash flows and proves that net income is better at predicting future cash flows compared to operating cash flows. This study was tested using autoregressive integrated moving average analysis. The samples used in this study are tourism, hotel, and restaurant companies listed on the Indonesian Stock Exchange in 2018-2022. The sample in this study was selected using purposive sampling method with a total sample of 418 observations. Before forecasting, the stationarity of the data is seen through ACF and PACF plots and unit root test. The results showed that the operating cash flow data did not meet the assumption of stationarity, so the first differencing process was carried out so that the data obtained was stationary so that the best operating cash flow model for predicting future cash flows was the ARIMA model (3,1,0) and for net income data, it had fulfilled the stationarity assumption, so it was not the differencing process is carried out so that the best model of net income is in forecasting ARIMA's future cash flows (3,0,0).
Co-Authors Aisyah Mayang Sari Della Orseta Dri Asmawanti-s Eddy Suranta Fadli Fadli Fairuz Awwabi Ahmad Halimatusyadiah Halimatusyadiah Intan Zoraya Isma Coryanata Media Kusumawardani, Media Nikmah Nikmah Novita Sari Rola Tri Rahayu Wahyu Satria Hidayat Wijayanti, Indah Oktari